Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas Akuntan Publik

To defence trusting from client and user of financial statement, public accountant strives to have adequacy competent. The competents are professionalism, auditor’s knowledge for errors and public accountants’ judgement of materiality level. The aim of this study was to get emperical evidence about the effect of professionalism, auditor’s knowledge for errors and professional ethics on public accountants’ judgement of materiality level in the auditing process of financial statements. Data were obtained by survey questionnaires, which were completed by accountants who work at Registered Public Accountants, started from senior up to partner level. Data were analyzed using multiple regression analysis. The result of this study showed that professionalism, auditor’s knowledge for errors and professional ethics have significant and positive influence to public accountants’ judgment of materiality level in auditing process of financial statements

Judul Karya Ilmiah (Artikel): Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Akuntan Publik

Nama Jurnal : Jurnal Akuntansi dan Keuangan Judul Karya Ilmiah (Artikel): Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Akuntan Publik Reviewer 1 : Arya Pradipta, S.E., Ak., M.E., C.A. Reviewer 2 : Yulius Kurnia Susanto, S.E., M.Si

Judul Karya Ilmiah (Artikel: Perbedaan Sikap Akuntan Publik dan Pengguna Jasa Akuntan Publik terhadap Advertensi Jasa Akuntan Publik

Nama Jurnal : Jurnal Bisnis dan Akuntansi Judul Karya Ilmiah (Artikel) : Perbedaan Sikap Akuntan Publik dan Pengguna Jasa Akuntan Publik terhadap Advertensi Jasa Akuntan Publik Reviewer 1 : Arya Pradipta, S.E., Ak., M.E., C.A. Reviewer 1 : Yulius Kurnia Susanto, S.E., M.Si

Judul Karya Ilmiah (Artikel) : NonFinancial and Financial Determinants of Corporate Financial Performance

Nama Jurnal : Jurnal Bisnis dan Akuntansi Judul Karya Ilmiah (Artikel) : NonFinancial and Financial Determinants of Corporate Financial Performance Reviewer 1 : Arya Pradipta, S.E., Ak., M.E., C.A. Reviewer 1 : Yulius Kurnia Susanto, S.E., M.Si

The Influence of Characteristics on Different Elements of Compensation System Toward Motivation

Employee is one of the most valuable resources for the company. One factor that could make the company succeed is its employee performance. Performance evaluation is one of the qualitative measurements for giving the compensation for employee. This research aimed to determine whether the transparency, fairness, and controllability as characteristics on compensation system could influence the employees' motivation in the company. Data for this research using questionnaire that being sent to employees in companies. Multiple regressions were used to test the hypothesis. Result of this research showed that perceived transparency and perceived fairness of the different elements of the compensation system significantly influences the extrinsic motivation. Perceived controllability over the different elements of the compensation system significantly has a positive relationship with extrinsic motivation. The perception of transparency, controllability and fairness of the monetary part of the compensation system has no significant effect on intrinsic motivation. The perception of transparency, controllability and fairness of the promotion opportunities has a positive and significant effect on intrinsic motivation. The perception of transparency, controllability and fairness of the compensation system has no significant influence towards motivation level indicator

Nonfinancial and Financial Determinants of Corporate Financial Performance

In today's competitive corporate world, financial performance of a company becomes an essential part in determining the company's sustainability in a long run. However, stakeholders do not only focus on the financial determinants that made up a company's financial performance as awareness on human rights along with the environmental-friendly products and community activities done by the company are also on a lookout. Moreover, in a developing country with such volatile economy like Indonesia very little research has been done regarding the influence of corporate's financial performance. The objective of this research is to analyze the influence of corporate social activities dimensions denoted as community involvement disclosure, employee relation disclosure, environment disclosure, and product disclosure as well as leverage, debt ratio, sales growth and firm size to support the possible financial determinants to corporate financial performance in Indonesia's listed nonfinancial companies. Population in this research is all listed nonfinancial companies in Indonesia Stock Exchange during 2011 to 2015. Samples are obtained through purposive sampling method, in which 169 listed nonfinancial companies in Indonesia Stock Exchange met the sampling criteria resulting in 845 data available as sample. Multiple linear regressions and hypothesis testing are used as the data analysis method in this research. The result of this research shows product disclosure and debt ratio are statistically influencing corporate financial performance of listed nonfinancial companies in Indonesia. In contrary, community involvement disclosure, employee relation disclosure, environment disclosure, leverage, sales growth and firm size do not statistically influence the corporate financial performance of listed nonfinancial companies in Indonesia during the research period

Pengaruh Mekanisme Good Corporate Governance, Independensi Auditor, Kualitas Audit Dan Faktor Lainnya Terhadap Manajemen Laba

The aim of this research is to examine the influence of good corporate governance mechanisms, auditor's independency, leverage, audit quality, profitability and company's size on the earnings manage-ment practices in manufacturing companies listed in Indonesia Stock Exchange. This research used 40 listed manufacturing companies in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2006 until 2008. Data were analyzed using multiple regression method. The result of the analysis indicated that leverage, audit quality and profitability had influence on earnings management practice. It means that leverage, audit quality by audit firms size and profit or loss that was reported by the management will motivate the management in doing the earnings management practices