Jurnal Riset Akuntansi dan Bisnis Airlangga最新文献_第10页

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) 企业盈利能力和规模对雅加达伊斯兰指数(JII)注册公司的企业价值的影响

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-09-30 DOI: 10.30596/jrab.v19i2.4769

N. Nurwani

引用次数: 1

POTENSI ARTIFICIAL INTELLIGENCE (AI) MENERBITKAN OPINI AUDITOR ? 审计师可能会认为人工智能？

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-05-22 DOI: 10.31093/JRABA.V4I1.142

Raden Roro Widya Ningtyas Soeprajitno

引用次数: 9

PENGARUH MODAL INTELEKTUAL TERHADAP PERTUMBUHAN KOPERASI KOTA KUPANG 知识资本对库邦市合作发展的影响

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-05-22 DOI: 10.31093/JRABA.V4I1.143

Jems Arison Zachrias, Renya Rosari

引用次数: 0

ORGANIZATIONAL JUSTICE DAN ORGANIZATIONAL MISBEHAVIOR PADA TENAGA PENJUALAN 组织正义与组织不当行为

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-05-22 DOI: 10.31093/JRABA.V4I1.140

Ni Nyoman Ayu Arina, Aldila Dwi Jayanti, Praptini Yulianti

{"title":"ORGANIZATIONAL JUSTICE DAN ORGANIZATIONAL MISBEHAVIOR PADA TENAGA PENJUALAN","authors":"Ni Nyoman Ayu Arina, Aldila Dwi Jayanti, Praptini Yulianti","doi":"10.31093/JRABA.V4I1.140","DOIUrl":"https://doi.org/10.31093/JRABA.V4I1.140","url":null,"abstract":"The purpose of this study was to examine the effect of organizational injustice on organization misbehavior carried out by salespeople because working as asalesperson is full of targets with pressure experienced certainly has high potential for misbehavior. Salespeople are required to achieve the target and not infrequently justify any means to meet the target. Some previous studies found that organizational injustice can be a trigger for workers to do misbehavior actions. Then the phenomenon arises, whether someone's reasons justify their misbehavior. This research used moral justification which is a process in which an individual carries out deviant actions but the process of action seems morally justified because it seems to have a noble goal. This research was conducted on 150 sales people at 3 consumer goods companies in Surabaya Indonesia and to test statistics, Smart PLS is used. This research is expected to be an input for policy makers to reducing misbehavior and also contributes to research on organizational misbehavior. Theresults of this study indicate that organizational injustice has a significant effect on organization misbehavior. In addition, moral justification can mediate the influenceof both variable","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45205993","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}

引用次数: 0

PERANAN KOMITMEN PROFESI AKUNTAN DALAM MEMODERASI PENGARUH CLIENT IMPORTANCE PADA KUALITAS AUDIT 会计专业委员会在调节客户对审计质量的重要性方面的作用

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-05-22 DOI: 10.31093/JRABA.V4I1.141

Sunitha Devi, L. Dewi, P. E. K. Dewi

{"title":"PERANAN KOMITMEN PROFESI AKUNTAN DALAM MEMODERASI PENGARUH CLIENT IMPORTANCE PADA KUALITAS AUDIT","authors":"Sunitha Devi, L. Dewi, P. E. K. Dewi","doi":"10.31093/JRABA.V4I1.141","DOIUrl":"https://doi.org/10.31093/JRABA.V4I1.141","url":null,"abstract":"This research was done in purpose of finding out empirical evidences about theeffects of client importance towards the audit quality, dan the commitment ability of the accounting profession in weakening the influence of client importance on audit quality. The research sample that returned the results of questionnaires is 36 auditors from a total of 65 auditors working in the Public Accounting Firm (KAP) in 2018. The sample selection was done using the purposive sampling method. The data sources used in this study are primary data. Primary data is obtained by using a questionnaire that has been structured in order to collect information from the auditor as the respondent in this study. MRA model analysis was applied to analyze the data. The data analysis support the hypothesis: (1) client importance has negative dan significant effect towards the audit quality, dan (2) commitment of the accounting profession was able to moderate the influence of client importance on audit quality. The results of this study can be used as reference material for KAP leaders in evaluating dan performing more strict supervision on the implementation of professional commitment of auditors when conducting audit process, because the existence of KAP depends on the quality of audits that can affect public trust. Regulators can also make very strict rules dan sanctions related to violations of the accounting code of ethics dan violations of the audit process so that they can cause deterrent effects for the perpetrators dan can be used as learning for other auditors so as not to violate these rules.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48439955","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}

引用次数: 0

DUKUNGAN PEMERINTAH DAERAH, OPTIMALISASI ASSET DAN PROFESIONALISME UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) 地方政府支持、优化资产和改善本土收入的专业精神(PAD)

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-05-22 DOI: 10.31093/JRABA.V4I1.145

Komang Adi Kurniawan Saputra, A. A. K. Jayawarsa, Putu Budi Anggiriawan

引用次数: 3

PENILAIAN KINERJA KEUANGAN (STUDI KASUS PADA PT PERKEBUNAN NUSANTARA IV MEDAN) 财务绩效评估(个案研究:PT种植园NUSANTARA IV MEDAN)

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-03-29 DOI: 10.30596/JRAB.V19I1.3341

Gresia Leonita

引用次数: 3

PENGARUH PENERAPAN TAX AMENSTY TERHADAP PENERIMAAN PAJAK TAX AMENSTY应用对税收的影响

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-03-29 DOI: 10.30596/JRAB.V19I1.3342

Suhirman Madjid, Sofia Sofia

{"title":"PENGARUH PENERAPAN TAX AMENSTY TERHADAP PENERIMAAN PAJAK","authors":"Suhirman Madjid, Sofia Sofia","doi":"10.30596/JRAB.V19I1.3342","DOIUrl":"https://doi.org/10.30596/JRAB.V19I1.3342","url":null,"abstract":"Kebijakan Tax Amnesty diharapkan dapat menarik kembali harta WNI yang berada di luar wilayah NKRI. Terdapat indikator yang dipengaruhi dengan adanya Tax Amnesty diantaranya penerimaan pajak dan potensi perluasan basis data pajak, potensi perluasan basis pajak didalamnya terdiri dari jumlah kepatuhan wajib pajak dan jumlah harta yang diungkap dan/atau dialihkan. Penelitian ini bertujuan untuk menganalisis secara diskriptif pengaruh penerapan Tax Amnesty sebagai salah satu instrumen yang digunakan pemerintah dalam upaya meningkatkan penerimaan pajak serta mengetahui potensi perluasan basis data pajak sebagai dampak dari pengaruh penerapan Tax Amnesty. Hasil penelitian ini menunjukkan bahwa realisasi penerimaan pajak setelah diterapkan kebijakan Tax Amnesty belum menunjukkan hasil yang baik, meskipun realisasi penerimaan pajak mengalami peningkat akan tetapi belum dapat mencapai target dari yang telah ditentukan Dalam APBN-P, sedangkan dalam hal kepatuhan wajib pajak dan jumlah harta, Tax Amnesty berpengaruh sangat signifikan, seperti jumlah harta yang dilaporkan telah melewati target yang telah ditentukan, akan tetapi pencapaian target tersebut tidak sesuai dengan tujuan utama diberlakukannya Tax Amensty.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79328661","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}

引用次数: 2

ANALISIS PIUTANG DAN PERSEDIAAN DALAM MENINGKATKAN PROFITABILITAS 应收账款和存货分析增加盈利能力

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-03-29 DOI: 10.30596/JRAB.V19I1.3343

Haervi Yunira, Dita Syah Wija

引用次数: 0

PENGARUH KEAHLIAN AUDIT KOMPLEKSITAS TUGAS DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT PADA PEMERINTAH KABUPATEN SAMOSIR 审计技术的复杂性和职业道德对萨摩亚区政府审计质量的影响

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-03-29 DOI: 10.30596/jrab.v19i1.3340

Nasrul Kahfi Lubis, Tuti Meutia

{"title":"PENGARUH KEAHLIAN AUDIT KOMPLEKSITAS TUGAS DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT PADA PEMERINTAH KABUPATEN SAMOSIR","authors":"Nasrul Kahfi Lubis, Tuti Meutia","doi":"10.30596/jrab.v19i1.3340","DOIUrl":"https://doi.org/10.30596/jrab.v19i1.3340","url":null,"abstract":"Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh keahlian audit terhadap kualitas audit pada Pemerintah Kabupaten Samosir; untuk menguji dan menganalisis pengaruh kompleksitas tugas terhadap kualitas audit pada Pemerintah Kabupaten Samosir; untuk menguji dan menganalisis pengaruh etika profesi terhadap kualitas audit pada Pemerintah Kabupaten Samosir; untuk menguji dan menganalisis pengaruh secara simultan keahlian audit, kompleksitas tugas, dan etika profesi terhadap kualitas audit pada Pemerintah Kabupaten Samosir. Hasil penelitian ini membuktikan bahwa keahlian audit (sig 0,015 0,05) berpengaruh tidak signifikan secara parsial terhadap kualitas audit di Inspektorat Kabupaten Samosir. Adapun keahlian audit, kompleksitas tugas dan etika profesi berpengaruh secara simultan terhadap kualitas audit di Inspektorat Kabupaten Samosir (sig 0,002 < 0,05). Keahlian audit dan etika profesi berpengaruh signifikan secara parsial terhadap kualitas audit di Inspektorat Kabupaten Samosir, sedangkan berpengaruh tidak signifikan secara parsial terhadap kualitas audit di Inspektorat Kabupaten Samosir. Secara simultan keahlian audit, kompleksitas tugas dan etika profesi berpengaruh terhadap kualitas audit di Inspektorat Kabupaten Samosir.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84256811","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}

引用次数: 5