Pengaruh Pertimbangan Etis, Perilaku Machiavelian, Dan Gender Dalam Pembuatan Keputusan Etis Mahasiswa S1 Akuntansi

This research had purposed to test and to know how big the impact of ethical reasoning,Machiavellian behaviour, and the impact of gender to ethical decision making. This research alsopurposed to found if there were any different impact of ethical reasoning, Machiavellian behaviourand gender between the group of accounting students in Satya Wacana Christian University andAtma Jaya Catholic University. This research used Purposive Sampling to choosed the sample.Sample of this research are 93 accounting students in Satya Wacana Cristian University and 97students in Atma Jaya Catholic University that have passed the Auditing I and Auditing II lessons(the name of the lessons depends on the curriculum of the university). Number of the samplewas obtained by the Slovin formula. The result indicated that on both sample, Machiavellianbehaviour had impacted the ethical decision making, whether on first or second condition. Butthe ethical reasoning and gender did not have impact on ethical decision making. This reseachalso indicated that there were no result differences between the group of accounting students inSatya Wacana Christian University and Atma Jaya Catholic University

Analisis Pengaruh Karakteristik Komite Audit terhadap Financial Distress

The purpose of this research was to examine the impact of audit committee characteristics on financial distress.This research was replicated from the previous research, Rahmat et al., (2009). The difference between this research and the previous is in the sample and control variable. Previous study used listed companies in the Bursa Malaysia, while this research used only listed multinational manufacture companies in the Indonesia Stock Exchange in 2010-2012. In this research, control variable added is liquidity (based on the research of Fadhilah, 2013). The addition of these variable into research because these variable has influence on financial distress. This research is done to prove the influence of these variable on financial distress.. Population that use in this study is an entire company (non-banking) listed in Indonesia Stock Exchange in 2010-2012. Statistical data analysis method used is logistic regression. The hypotesis of this research is divided into five, size of audit committee, independence of audit committee member, frecuency of audit committee, number of fiancial literacy audit committee, and the hypothetical simultaneous effect on financial distress.The result of this research shows that size of audit committee and number of financial literacy audit committee have negatively significant influenced on financial distress. The frequency of audit committee and independence of audit committee member have no significant influence on financial distress. The control variable liquidity has negatively significant influenced on financial distress. The implications of this research indicate that size of audit committee and number of financial literacy audit committee have negatively impact to probability of financial distress. It is important to know the impact of audit committee characteristics on financial distress to minimize financial distress that occurred

Diversifikasi Perusahaan dan Manajemen Laba

This study examines the association between corporate diversification and earning management.This study making an explicit distinction between operational and geographicdiversification. Based on a sample of 124 mining and banking companies that listed on theIndonesian Stock Exchange in the period 2010-2011, The result of this study indicates thatoperation diversification did not have significant influence to earning management onmining and banking companies. Higher geographic diversification decrease earningmanagement on mining company. The more the banking company has geographicsegments, the higher the company perfoms earning management. Samples were selected bypurposive sampling method and Data were analyzedusing multiple regression analysis model

Analisis Ketepatan Prediksi Kebangkrutan:studi Banding Menggunakan Pendekatan Berbasis Akrual dan Aliran Kas (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012)

This study aims to examine the ability of bankruptcy prediction model based on the accrual and cash flow in the financial condition of the predict the onset of distress in the future. The accrual-based bankruptcy prediction models formed of 5 financial ratio's Altman: working capital:total assets retained earnings:total assets, earnings before interest and taxes; total assets, market value of equity:book value of total debt,and sales:total assets. Model prediction bankruptcy based cash flow formed of 3 ratio financial gilbert, belonging to menon, and Schwartz : cash flow opererations:current liabilities, cash flow from operations:total assets, and cash flow from operations:total liabilities.This research using samples of manufacturing companies were listed on the Indonesia Stock Exchange in the period 2009-2012. Financial reporting data in 2009, 2010 and 2011 is used to predict the onset of conditions of financial distress in the coming year , which is the year 2010, 2011. and 2012. This research uses statistical tools to form the discriminant analysis model predictions of bankruptcy.The results showed that the accrual-based bankruptcy prediction models have the same predictive capabilities as model predictions of cash flow-based bankruptcy. It is shown with the result of two sample propotion test which show Z value < t table. Both of based bankruptcy prediction models and cash flow-based bankruptcy prediction models can classifies companies into the group of non financial distress and financial distress with the same capabilities

Analisis Pengaruh Intellectual Capital terhadap Kinerja Keuangan dan Nilai Pasar Perusahaan (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012)

This study aims to analyze the influence of intellectual capital on the financial performance and market value of the company. This study also aims to analyze the influence between the components of intellectual capital, i.e.: human capital, customer capital, innovation capital, and process capital. Because of that the components of intellectual capital that became the core of forming a competitive advantage for the company were known.This study uses purposive sampling method which the determining of sample is based on certain criteria. The sample of this study is a secondary data which obtained from the financial statements of companies on the Indonesian Stock Exchange in 2008-2012. From all of those companies in 5 years period, 11 qualified companies were selected, so the total sample was 55. Data analysis was performed using analysis tools Partial Least Square (PLS).The result of this study shows that not all of intellectual capital components have significant effect to financial performance and market value of the company. Innovation capital has no effect to human capital, but it has significant effect to customer capital. Process capital has significant effect to customer capital. Human capital has no effect to customer capital, but it has significant effect to financial performance and market value of the company. Customer capital has no effect to financial performance and market value of the company. Financial performance has significant effect to market value of the company

Pengaruh Role Ambiguity Dan Role Conflict Terhadap Komitmen Independensi Auditor Internal

This study aims to determine the influence of role conflict (role conflict) against the commitmentof internal auditors\u27 independence, and know the effect of role ambiguity (role ambiguity) ofthe Internal Auditor independence commitment. Data was collected through primary method byusing a questionnaire. Then performed the data analysis that includes classical assumption test,F test, t test, and analysis of coefficient of determination (R2). To analyze using SPSS softwareversion 16. Based on research result shows that role conflict has a significant negative effect oncommitment to the independence of internal auditors, and role ambiguity (role ambiguity) has asignificant negative effect on commitment to the independence of internal auditors. While basedon simultaneous test (F test), role conflict (role conflict) and role ambiguity (role ambiguity) havean influence on the commitment of internal auditor independence

Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan Perbankan (Studi Kasus pada Bank Pembangunan Daerah di Indonesia Periode 2010-2013)

This study aims to analyze the factors of corporate governance mechanism that affect the corporate financial performance in Regional Development Bank (BPD). Independent variables used in this study are board of commissioner, board of director, audit comitte, risk comitte, audit quality, blockholder ownership and whistleblowing system. Size is used as a control variable. The method used to determine the sample was purposive sampling, which of these methods obtained a sample of 80 Regional Development Bank. The results indicate that some determinant of corporate covernance such as board of commissioner (CAR), blockholder ownership (NIM & LDR) and whistleblowing system (LDR) affect the financial performance of Regional Development Bank (BPD). However, other factors, such as board of commissioner (NIM & LDR), board of director, audit comitte, risk comitte, audit quality, blockholder ownership (CAR) and whistleblowing system (CAR & NIM) do not explain the financial performance of Regional Development Bank (BPD)