Pub Date : 2018-07-21DOI: 10.12928/J.REKSA.V4I2.159
Felia Nawang Wulan, A. Yuniarto
This study examines the influence of gender, compliance pressure, audit knowledge, expertise, and auditor experience to audit quality. The respondents in this study were auditors who worked in The Inspectorate of DIY. The number of auditor who observed in this study was 40 auditors. They came from some auditors who worked in The Inspectorate of DIY. The method of determining the sample was purposive sampling method, the data processing methods that used by researcher were the multiple regression analysis. The result shows that the gender,compliance pressure, audit knowledge, expertise, and auditor experience simultaneously and significantly to audit quality.
{"title":"PENGARUH GENDER, TEKANAN KETAATAN,PENGETAHUAN, KEAHLIAN, DAN PENGALAMAN TERHADAP KUALITAS AUDIT STUDI PADA INSPEKTORAT PROVINSI DIY","authors":"Felia Nawang Wulan, A. Yuniarto","doi":"10.12928/J.REKSA.V4I2.159","DOIUrl":"https://doi.org/10.12928/J.REKSA.V4I2.159","url":null,"abstract":"This study examines the influence of gender, compliance pressure, audit knowledge, expertise, and auditor experience to audit quality. The respondents in this study were auditors who worked in The Inspectorate of DIY. The number of auditor who observed in this study was 40 auditors. They came from some auditors who worked in The Inspectorate of DIY. The method of determining the sample was purposive sampling method, the data processing methods that used by researcher were the multiple regression analysis. The result shows that the gender,compliance pressure, audit knowledge, expertise, and auditor experience simultaneously and significantly to audit quality.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87048543","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-21DOI: 10.12928/J.REKSA.V4I2.162
Yuni Wulandari, Sumaryanto Sumaryanto
The purpose of this research examines for the influences of professional commitment, organizational commitment, and organization culture to the satisfaction of work. The population of this research are the educationalist accountants (the lecturers who have an accountant professional’s degree) from some of universities in Yogyakarta. This research takes samples by using quizioner. The technique of sample’s taking use purposive sampling for the population that has been chosen with responden’s requirement based on those requirement, there are 45 respondents as the sample from 7 universitas in Yogyakarta. Based on the result of analysis, it could be cocluded that the professional commitment and organizational commitment do not give influence to the work;s satisfaction of educatinalist accountants. Otherwise, the organization culture give influence to the work’s satisfaction of educationalist accountants.
{"title":"PENGARUH KOMITMEN PROFESIONAL, KOMITMEN ORGANISASIONAL, DAN BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA AKUNTAN PENDIDIK, STUDI KASUS PADA UNIVERSITAS DI YOGYAKARTA","authors":"Yuni Wulandari, Sumaryanto Sumaryanto","doi":"10.12928/J.REKSA.V4I2.162","DOIUrl":"https://doi.org/10.12928/J.REKSA.V4I2.162","url":null,"abstract":"The purpose of this research examines for the influences of professional commitment, organizational commitment, and organization culture to the satisfaction of work. The population of this research are the educationalist accountants (the lecturers who have an accountant professional’s degree) from some of universities in Yogyakarta. This research takes samples by using quizioner. The technique of sample’s taking use purposive sampling for the population that has been chosen with responden’s requirement based on those requirement, there are 45 respondents as the sample from 7 universitas in Yogyakarta. Based on the result of analysis, it could be cocluded that the professional commitment and organizational commitment do not give influence to the work;s satisfaction of educatinalist accountants. Otherwise, the organization culture give influence to the work’s satisfaction of educationalist accountants.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"139 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76160939","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-21DOI: 10.12928/J.REKSA.V4I2.154
Dyan Kurniawati, Nugraheni Rintasari
Public accountant offices have been known of the high level of staff turnover, generally to the new staffs. The turnover level should be decreased work in order to the company has had a change to get the benefit of the work improvement of the staffs. The research aims to test the influence of role conflict, work stress, locus of control, organizational commitment toward the turnover intention on public accountant staffs. The population of the research was public accountants who are working at public accountant offices in Central Java and DIY. The research took the sample using questionnaires. The sampling technique is purposive sampling to the population that was taken by respondent criteria. Based on the criteria, it was obtained that the number of sample was 55 respondents from 13 public accountant offices in Central Java and DIY. The data analysis method is using multiple regression test. The result of analysis showed that the role conflict and the work stress do not give influence toward the turnover intention. However, the locus of control and the organizational commitment give influence toward the turnover intention.
{"title":"PENGARUH KONFLIK PERAN, STRES KERJA, LOCUS OF CONTROL, DAN KOMITMEN ORGANISASIONAL TERHADAP TURNOVER INTENTION Studi Kasus pada Kantor Akuntan Publik di Jawa Tengah dan DIY","authors":"Dyan Kurniawati, Nugraheni Rintasari","doi":"10.12928/J.REKSA.V4I2.154","DOIUrl":"https://doi.org/10.12928/J.REKSA.V4I2.154","url":null,"abstract":"Public accountant offices have been known of the high level of staff turnover, generally to the new staffs. The turnover level should be decreased work in order to the company has had a change to get the benefit of the work improvement of the staffs. The research aims to test the influence of role conflict, work stress, locus of control, organizational commitment toward the turnover intention on public accountant staffs. The population of the research was public accountants who are working at public accountant offices in Central Java and DIY. The research took the sample using questionnaires. The sampling technique is purposive sampling to the population that was taken by respondent criteria. Based on the criteria, it was obtained that the number of sample was 55 respondents from 13 public accountant offices in Central Java and DIY. The data analysis method is using multiple regression test. The result of analysis showed that the role conflict and the work stress do not give influence toward the turnover intention. However, the locus of control and the organizational commitment give influence toward the turnover intention.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"501 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77027346","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-21DOI: 10.12928/J.REKSA.V5I1.141
Wahyu Yuwono, Indah Kurniawati
The dividend payout ratio determines the amount of profit divided into cash dividends and retained earnings as a source of funding. This ratio shows the percentage of company earnings paid to the company's common shareholders in the form of cash dividends. This research was conducted at manufacturing companies listed on BEI. The technique of determining the sample in this study using purposive sampling method. The type of data used is secondary data derived from annual financial statements. Data collection techniques used are documentation techniques. Manufacturing companies listed on the Stock Exchange from 2012-2015 amounted to 143, while companies that fit the criteria in this study as many as 21 companies or 15%. Data analysis technique used multiple linear regression analysis. The result of hypothesis testing from this research shows that firm size and return on assets influence to dividend payout ratio while cash position, ownership, free cash flow, investment opportunity set does not affect dividend payout ratio.
{"title":"ANALISIS FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO: Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2015","authors":"Wahyu Yuwono, Indah Kurniawati","doi":"10.12928/J.REKSA.V5I1.141","DOIUrl":"https://doi.org/10.12928/J.REKSA.V5I1.141","url":null,"abstract":"The dividend payout ratio determines the amount of profit divided into cash dividends and retained earnings as a source of funding. This ratio shows the percentage of company earnings paid to the company's common shareholders in the form of cash dividends. This research was conducted at manufacturing companies listed on BEI. The technique of determining the sample in this study using purposive sampling method. The type of data used is secondary data derived from annual financial statements. Data collection techniques used are documentation techniques. Manufacturing companies listed on the Stock Exchange from 2012-2015 amounted to 143, while companies that fit the criteria in this study as many as 21 companies or 15%. Data analysis technique used multiple linear regression analysis. The result of hypothesis testing from this research shows that firm size and return on assets influence to dividend payout ratio while cash position, ownership, free cash flow, investment opportunity set does not affect dividend payout ratio.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83836446","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-21DOI: 10.12928/J.REKSA.V5I1.158
W. Ginting
This research is to examine and analyze the influence of audit opinion, leverage and financial distress of previous year to going concern audit opinion on consumer goods company listed in Indonesia Stock Exchange Period 2010-2014. The research approach is quantitative research method. The type of research used is descriptive research. The population of this study are consumer goods companies listed on the Indonesia Stock Exchange Period 2010-2014 as many as 35 companies. A sample of 22 consumer goods companies listed on the Indonesia Stock Exchange in 2010-2014. The result of the research is leverage and Financial distress does not negatively affect going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. While the previous year audit opinion has a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. Financial distress, leverage and audit opinion in the previous year had a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014.
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN","authors":"W. Ginting","doi":"10.12928/J.REKSA.V5I1.158","DOIUrl":"https://doi.org/10.12928/J.REKSA.V5I1.158","url":null,"abstract":"This research is to examine and analyze the influence of audit opinion, leverage and financial distress of previous year to going concern audit opinion on consumer goods company listed in Indonesia Stock Exchange Period 2010-2014. The research approach is quantitative research method. The type of research used is descriptive research. The population of this study are consumer goods companies listed on the Indonesia Stock Exchange Period 2010-2014 as many as 35 companies. A sample of 22 consumer goods companies listed on the Indonesia Stock Exchange in 2010-2014. The result of the research is leverage and Financial distress does not negatively affect going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. While the previous year audit opinion has a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. Financial distress, leverage and audit opinion in the previous year had a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89632796","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-21DOI: 10.12928/J.REKSA.V5I1.140
Wanda Surahman, Ulinnuha Yudiansa Putra
This study examines the effect of taxation understanding, subjective norm, love of money and religiousity on taxpayers’ perception on tax evasion ethics. Primary data were obtained through direct survey using questionnaires. Using multiple regression analysis, four hypotheses were tested. The results show that only two hypotheses are supported revealing that taxation understanding and religiousity have positive effect on taxpayers’ perception on tax evasion ethics.
{"title":"FAKTOR-FAKTOR PERSEPSI WAJIB PAJAK TERHADAP ETIKA PENGGELAPAN PAJAK","authors":"Wanda Surahman, Ulinnuha Yudiansa Putra","doi":"10.12928/J.REKSA.V5I1.140","DOIUrl":"https://doi.org/10.12928/J.REKSA.V5I1.140","url":null,"abstract":"This study examines the effect of taxation understanding, subjective norm, love of money and religiousity on taxpayers’ perception on tax evasion ethics. Primary data were obtained through direct survey using questionnaires. Using multiple regression analysis, four hypotheses were tested. The results show that only two hypotheses are supported revealing that taxation understanding and religiousity have positive effect on taxpayers’ perception on tax evasion ethics. ","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79643929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-21DOI: 10.12928/J.REKSA.V4I2.153
Didik Muhamad Arif, M. Imron
The purpose of this study is to find the application of accounting accountability in performance evaluation of based on the regulation of health assessment cooperativesf. Aspects assessment health cooperatives that used in the capital are aspects, management aspects of, aspects growth and independence. The data used in research it will be reports on the results of members meetings annual from 2012 until the year of 2014.metoda used an author in this research is method descriptive. The research results show that the implementation of accounting accountability in performance evaluation of based on the regulation cooperatives and smes minister no.14 2009 on the capital 2012 categorized good criteria healthy weight value 35,91 34,28-42,85, 2013 categorized pretty good with criteria pretty healthy value 30,78bobot 25,71-34,28dan in 2014 categorized good criteria sehatnilai 34,28 34,28-42,85 weight.Performance evaluation of management aspects of in 2012 and last until 2014 categorized good criteria healthy weight value 34,98 34,28-42,85.While assessment performance aspects independence and growth in 2012 categorized not very nice criteria were very unhealthy value 6.24 0-8,57 weight.In 2013 and 2014 categorized less than good criteria unhealthy value 23,54 with weights 17,14-25,71.
{"title":"ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PADA KOPERASI PEGAWAI REPUBLIK INDONESIA SEMPULUR, KABUPATEN MAGELANG","authors":"Didik Muhamad Arif, M. Imron","doi":"10.12928/J.REKSA.V4I2.153","DOIUrl":"https://doi.org/10.12928/J.REKSA.V4I2.153","url":null,"abstract":"The purpose of this study is to find the application of accounting accountability in performance evaluation of based on the regulation of health assessment cooperativesf. Aspects assessment health cooperatives that used in the capital are aspects, management aspects of, aspects growth and independence. The data used in research it will be reports on the results of members meetings annual from 2012 until the year of 2014.metoda used an author in this research is method descriptive. The research results show that the implementation of accounting accountability in performance evaluation of based on the regulation cooperatives and smes minister no.14 2009 on the capital 2012 categorized good criteria healthy weight value 35,91 34,28-42,85, 2013 categorized pretty good with criteria pretty healthy value 30,78bobot 25,71-34,28dan in 2014 categorized good criteria sehatnilai 34,28 34,28-42,85 weight.Performance evaluation of management aspects of in 2012 and last until 2014 categorized good criteria healthy weight value 34,98 34,28-42,85.While assessment performance aspects independence and growth in 2012 categorized not very nice criteria were very unhealthy value 6.24 0-8,57 weight.In 2013 and 2014 categorized less than good criteria unhealthy value 23,54 with weights 17,14-25,71.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"75 1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72888610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-21DOI: 10.12928/J.REKSA.V4I2.160
Fitriani Hatta, Dewi Amalia
According to the law number 28 year 2009 on local taxes and levies, building and land tax is 5 types namely P2 and P3. PBB P2 is the rural and urban areas, PBB P3 is the agricultural sector, fisheries, and mining. PBB P2 central tax formerly be transferred to local taxes. The regulation is effective from the beginning of 2014. Several regions had already been made since the transitional PBB P2 2012. One of the regions that conducted the transfer is in Yogyakarta. The purpose of this research was to study, analyze and concluded about potential of tax in Kabupaten Gunungkidul PBB P2 in 2014 and about the contribution of the PBB P2 in Kabupaten Gunungkidul last year until the year 2014. Based on calculations on the results of potential PBB P2 2104 year, the determination of the target and the realization of tax revenue PBB P2 in 2014 is far from the existing potential. A comparison of potential PBB P2 and the target of PBB P2 is 24,49 %, it means the determination of the target of PBB P2 is far from the existing potential. A comparison of the potential and the PBB P2 is 21,06 percent, it means the realization of tax revenue PBB P2 is far from the existing potential. In accordance with the results of the calculation of the potential research Abdullah (2012) said that when the budget income, the head of units tend to determine the target under the potential income actually. The calculation on the contribution indicate the percentage of PBB P2 in Kabupaten Gunungkidul from 2011 up to 2013 has been steadily declining. It means the role of PBB P2 or other contributions to the local revenue starting the year 2011 up to 2013 the less. This is because the realization of local revenue in Kabupaten Gunungkidul from 2011 until 2013 also rose, so as to cause the contribution of PBB P2 to local government revenue decline, although the realization of tax revenue PBB P2 increase from year 2011 up to 2013 .
{"title":"ANALISIS POTENSI DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB P2) DI KABUPATEN GUNUNGKIDUL","authors":"Fitriani Hatta, Dewi Amalia","doi":"10.12928/J.REKSA.V4I2.160","DOIUrl":"https://doi.org/10.12928/J.REKSA.V4I2.160","url":null,"abstract":"According to the law number 28 year 2009 on local taxes and levies, building and land tax is 5 types namely P2 and P3. PBB P2 is the rural and urban areas, PBB P3 is the agricultural sector, fisheries, and mining. PBB P2 central tax formerly be transferred to local taxes. The regulation is effective from the beginning of 2014. Several regions had already been made since the transitional PBB P2 2012. One of the regions that conducted the transfer is in Yogyakarta. The purpose of this research was to study, analyze and concluded about potential of tax in Kabupaten Gunungkidul PBB P2 in 2014 and about the contribution of the PBB P2 in Kabupaten Gunungkidul last year until the year 2014. Based on calculations on the results of potential PBB P2 2104 year, the determination of the target and the realization of tax revenue PBB P2 in 2014 is far from the existing potential. A comparison of potential PBB P2 and the target of PBB P2 is 24,49 %, it means the determination of the target of PBB P2 is far from the existing potential. A comparison of the potential and the PBB P2 is 21,06 percent, it means the realization of tax revenue PBB P2 is far from the existing potential. In accordance with the results of the calculation of the potential research Abdullah (2012) said that when the budget income, the head of units tend to determine the target under the potential income actually. The calculation on the contribution indicate the percentage of PBB P2 in Kabupaten Gunungkidul from 2011 up to 2013 has been steadily declining. It means the role of PBB P2 or other contributions to the local revenue starting the year 2011 up to 2013 the less. This is because the realization of local revenue in Kabupaten Gunungkidul from 2011 until 2013 also rose, so as to cause the contribution of PBB P2 to local government revenue decline, although the realization of tax revenue PBB P2 increase from year 2011 up to 2013 .","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"134 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80266902","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-21DOI: 10.12928/J.REKSA.V4I2.161
Surya Anggara, Rohmad Yuliantoro Catur Wibowo
Accounting information useful for measuring and communicating information a finance company that desperately needs the management in the formulation of various decisions made to solve the problems faced by. This study attempts to get a clear on the influence of accounting information to successful smes craftsman the skin on bantul. The research is research quantitative with method the sample used is purposive sampling. The kind of data that used was the data primary. Data processing done using the tools spss 19 to technique regression analysis linear multiple. This research result indicates that information accounting simultaneously influential to successful smes. Variable financial report in partial do not affect. While planning effective, decision-making, the determination of hpp, and the determination of the selling price influential to successful smes. The result of this research also suggested that variable an independent in this study can influence the success of smes of 52 %, the rest influenced by a factor of other than this research.
{"title":"PENGARUH INFORMASI AKUNTANSI TERHADAP KEBERHASILAN USAHA KECIL DAN MENENGAH STUDI PADA UKM PENGRAJIN KULIT DI BANTUL","authors":"Surya Anggara, Rohmad Yuliantoro Catur Wibowo","doi":"10.12928/J.REKSA.V4I2.161","DOIUrl":"https://doi.org/10.12928/J.REKSA.V4I2.161","url":null,"abstract":"Accounting information useful for measuring and communicating information a finance company that desperately needs the management in the formulation of various decisions made to solve the problems faced by. This study attempts to get a clear on the influence of accounting information to successful smes craftsman the skin on bantul. The research is research quantitative with method the sample used is purposive sampling. The kind of data that used was the data primary. Data processing done using the tools spss 19 to technique regression analysis linear multiple. This research result indicates that information accounting simultaneously influential to successful smes. Variable financial report in partial do not affect. While planning effective, decision-making, the determination of hpp, and the determination of the selling price influential to successful smes. The result of this research also suggested that variable an independent in this study can influence the success of smes of 52 %, the rest influenced by a factor of other than this research.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81523091","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-21DOI: 10.12928/J.REKSA.V5I1.156
Linda Kusumastuti Wardana
This study is a 2x2 experiment which aims to test the effects of love of money and the ethical climate of the organization on earnings management. This study used 64 students of Master of Accounting. The student decisions represent manager’s belief on performing earnings management when organizational ethical climate and love of money were presented. ANOVA test results indicate that the degree of love of money affects manager’s belief to perform earnings management, organizational ethical climate affects manager’s belief to perform earnings management, and the influence of love of money interact with ethical climate of organization on the manager’s belief to perform earnings management. Thus, all of hypotheses in this study are supported.
{"title":"PENGARUH LOVE OF MONEY DAN IKLIM ETIS ORGANISASI TERHADAP MANAJEMEN LABA: STUDI EKSPERIMENTAL","authors":"Linda Kusumastuti Wardana","doi":"10.12928/J.REKSA.V5I1.156","DOIUrl":"https://doi.org/10.12928/J.REKSA.V5I1.156","url":null,"abstract":"This study is a 2x2 experiment which aims to test the effects of love of money and the ethical climate of the organization on earnings management. This study used 64 students of Master of Accounting. The student decisions represent manager’s belief on performing earnings management when organizational ethical climate and love of money were presented. ANOVA test results indicate that the degree of love of money affects manager’s belief to perform earnings management, organizational ethical climate affects manager’s belief to perform earnings management, and the influence of love of money interact with ethical climate of organization on the manager’s belief to perform earnings management. Thus, all of hypotheses in this study are supported.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"121 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89630996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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