Jurnal Riset Akuntansi Terpadu最新文献_第6页

Study of Economic Reality on Foreign Exchange Accounting 外汇会计的经济现实研究

Jurnal Riset Akuntansi Terpadu Pub Date : 2021-03-28 DOI: 10.35448/JRAT.V14I1.10774

M. Mukhtar, Seandy Ginanjar

{"title":"Study of Economic Reality on Foreign Exchange Accounting","authors":"M. Mukhtar, Seandy Ginanjar","doi":"10.35448/JRAT.V14I1.10774","DOIUrl":"https://doi.org/10.35448/JRAT.V14I1.10774","url":null,"abstract":"This study tested the gap between foreign exchange accounting treatment and the underlying economic reality, by comparing the regression model between U.S. Companies and Indonesian Companies in one particular economic period. A total sample of 139 companies, consisting of 60 companies with rupiah functional currency domiciled in Indonesia and 79 companies with dollar functional currency domiciled in the United States. The simple regression variable used is comprehensive profit as a dependent variable and foreign exchange gain and loss as an independent variable. Hypothetical conclusions are carried out by testing regression patterns on the underlying economic circumstances. The results of the statsitik regression corssection test showed significant value indicating the influence between variables on a number of companies that have a uniform pattern, conclusions are strengthened by considering the economic situation in the data retrieval situation using criteria such as currency exchange rate, GDP, trade balance and others on each country, while insignificant influence indicates the opposite. Based on the test results and economic analysis shows the results of regression that signfikan in each region with economic conditions that support fluctuations in exchange rate changes in each region. So it is concluded that there is no difference between the treatment of foreign exchange accounting and the underlying economic reality.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48838847","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

The Effect of Auditor's Competency, Accountability and Ethics on Audit Quality of Public Accountant Firms (KAP) at Makassar 望加锡会计师事务所审计师胜任力、责任和道德对审计质量的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2021-03-28 DOI: 10.35448/JRAT.V14I1.10407

U. Kalsum

引用次数: 1

Budget Participation and Managerial Performance with Organizational Commitment and Leadership Style as A Moderation 预算参与与管理绩效:组织承诺与领导风格的调节作用

Jurnal Riset Akuntansi Terpadu Pub Date : 2021-03-28 DOI: 10.35448/JRAT.V14I1.10411

Mulyanah Mulyanah, Intan Puspanita

引用次数: 3

Comparative Study of Environmental Disclosure in Indonesia and Malaysia: Testing Company Characteristics 印尼和马来西亚环境信息披露比较研究：测试公司特征

Jurnal Riset Akuntansi Terpadu Pub Date : 2021-03-28 DOI: 10.35448/JRAT.V14I1.10821

R. Zulfikar

{"title":"Comparative Study of Environmental Disclosure in Indonesia and Malaysia: Testing Company Characteristics","authors":"R. Zulfikar","doi":"10.35448/JRAT.V14I1.10821","DOIUrl":"https://doi.org/10.35448/JRAT.V14I1.10821","url":null,"abstract":"There are two purposes of this study. The first is to compare the environmental disclosure practices in the annual report of Indonesian and Malaysian manufacturing companies. The second is to test the impact of firm characteristics on environmental disclosure, both in Indonesia and Malaysia. Firm characteristics are represented by firm size, profitability, liquidity, firm age, and audit firm size. Under the Slovin’s Formula and purposive sampling method, 82 Indonesian and 167 Malaysian manufacturing companies are selected. Dichotomy approaches are used to measure the dependent variable of environmental disclosure. There are 9 main aspects which include 30 items of environmental according to Sustainable Reporting Guidelines version 3.1. Different proxies consist of the natural logarithm of total assets, return on equity ratio, current ratio, the natural logarithm of firm age, and audit firm size (BIG 4 and Non-Big 4) is used as a measurement of the independent variable of firm characteristics. Comparison and relation in this study tested by analysis of descriptive statistics, t-test, and multiple regression. A score of environmental disclosure both in Indonesia and Malaysia is only 18,33%. The result indicates that the environmental awareness of businessmen in manufacturing companies still low. The result of the t-test shows that there is a difference in environmental disclosure between Indonesia and Malaysia. The multiple regression analysis shows that firm size, audit firm size, and firm age are significant predictors of environmental disclosure both in Indonesia and Malaysia. Profitability and liquidity show no influence on environmental disclosure in both countries.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49568252","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: 1

The Effect of Production and Sales Costs on Net Income in Automotive Subsector Manufacturing Companies and Other Components Listed on The Idx 汽车子行业制造公司及Idx上列出的其他零部件的生产和销售成本对净收入的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2021-03-28 DOI: 10.35448/JRAT.V14I1.8689

S. Suparno, Gina Maulani Sajili

{"title":"The Effect of Production and Sales Costs on Net Income in Automotive Subsector Manufacturing Companies and Other Components Listed on The Idx","authors":"S. Suparno, Gina Maulani Sajili","doi":"10.35448/JRAT.V14I1.8689","DOIUrl":"https://doi.org/10.35448/JRAT.V14I1.8689","url":null,"abstract":"This study aims to learn more about Production Costs and Sales of Net Profit in the automotive sub-sector manufacturing companies and other components listed on the Indonesia Stock Exchange. This study was conducted on the auto manufacturing manufacturing sub-sector and other components listed on the Indonesia Stock Exchange in the 2013-2019 period. The sampling technique was purposive sampling, the samples in this study were Production Costs (X1), Sales (X2) and Net Profit (Y). The method used in this study is the verification method using quantitative. Data were analyzed using multiple linear regression analysis and hypothesis testing using t test and f test. The results in this study indicate that the simultaneous Production and Sales Costs to net income, obtained from the value of Fcount 5.590 is greater than Ftable 3.28. The cost of production to net profit obtained from t count 2.141 is greater than t table 2.035. Sales are not partial to net income obtained from t count 1.608 smaller than t table 2.035. Test r2 for Production Costs against Net Income of 17.5%, test r2 for Sales of Net Profit of 12.7%. For the r2 test of Production and Sales Costs to Net Profit of 0.213 obtained from Adjusted R Square, it means that 21.3% of net income is needed by these two variables, while 78.7% of net income is needed by other variables that are not necessary in this study.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48759536","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: 1

Intellectual Capital, Corporate Social Responsibility, and Firm Value in Indonesia's Banking Industries 印尼银行业的知识资本、企业社会责任与企业价值

Jurnal Riset Akuntansi Terpadu Pub Date : 2021-03-28 DOI: 10.35448/JRAT.V14I1.10229

Geby Agnes LumbanGaol, Amrie Firmansyah, Ayu Diana Irawati

引用次数: 9

The Effect of Understanding Taxation Regulations, Tax Rates, Tax Sanctions, Tax Socialization, Fiscus Services and Online Services on The Level of Compliance with MSME Taxpayers 了解税收法规、税率、税收制裁、税收社会化、财政服务和网络服务对中小微企业纳税人合规水平的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2021-03-28 DOI: 10.35448/JRAT.V14I1.10416

Asih Machfuzhoh, Refi Pratiwi

引用次数: 1

Pola Penggunaan Media Sosial Whatsapp dalam Pemenuhan Informasi Mahasiswa Universitas Terbuka Mataram Whatsapp社交媒体在完成开放式大学生信息中的使用模式

Jurnal Riset Akuntansi Terpadu Pub Date : 2020-10-12 DOI: 10.31764/civicus.v8i2.2867

Prihandoyo Prihandoyo, Sudarwo Sudarwo

{"title":"Pola Penggunaan Media Sosial Whatsapp dalam Pemenuhan Informasi Mahasiswa Universitas Terbuka Mataram","authors":"Prihandoyo Prihandoyo, Sudarwo Sudarwo","doi":"10.31764/civicus.v8i2.2867","DOIUrl":"https://doi.org/10.31764/civicus.v8i2.2867","url":null,"abstract":"Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis pola penggunaan media sosial WhatsApp dalam pemenuhan informasi mahasiswa Universitas Terbuka Mataram. Metode yang digunakan dalam penelitian ini adalah survei korelasional deskriptif. Hasil penelitian ini adalah: 1. Frekuensi dan waktu yang digunakan oleh responden dalam mencari informasi di komunitas WhatsApp tergolong tinggi. Jenis informasi yang paling banyak dicari oleh responden adalah tutorial dan nilai. Faktor kepemilikan TIK dan motif mencari informasi memiliki hubungan yang sangat nyata dengan pola penggunaan komunitas WhatsApp, sedangkan faktor jenis kelamin, umur, pekerjaan dan informasi yang paling banyak dicari tidak memiliki hubungan yang nyata. 2. Tingkat pemenuhan kebutuhan informasi mahasiswa melalui komunitas WhatsApp tergolong tinggi. Faktor pola penggunaan komunitas WhatsApp seperti jumlah hari kunjungan, jumlah kunjungan, dan jumlah waktu kuncungan memiliki hubungan yang sangat nyata dengan tingkat pemenuhan informasi mahasiswa.This study aims to identify and analyze pattern of the use of WhatsApp social media in fulfilling information of students of Mataram Open University. The method used in this research is a descriptive correlational survey. The results in this study: 1. The frequency and time spent by respondents in finding information in the WhatsApp community is high. The types of information most sought by respondents were tutorials and grades. ICT ownership factors and information seeking motives have a very real relationship with WhatsApp community usage patterns, while the sexes, age, occupations and information that are most sought after do not have a real relationship. 2. The level of fulfillment of student information needs through the WhatsApp community is high. Factor patterns of use of the WhatsApp community such as the number of visit days, the number of visits, and the amount of time the kuncungan has a very real relationship with the level of student information fulfillment.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49546557","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

Pengaruh Kompetensi Auditor, Pengalaman Auditor Dan Motivasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Auditor di Inspektorat Provinsi Banten) 审计总监能力、审计经验与审计质量动机

Jurnal Riset Akuntansi Terpadu Pub Date : 2019-10-31 DOI: 10.35448/jrat.v12i2.6165

M. Tjahjono, Dewi Adawiyah

引用次数: 7

Faktor-faktor yang Mempengaruhi Efektivitas Fungsi Audit Internal pada Pemerintah Daerah X 影响X地区政府内部审计职能有效性的因素

Jurnal Riset Akuntansi Terpadu Pub Date : 2019-10-31 DOI: 10.35448/jrat.v12i2.5947

Faiz Zamzami, Rumiyati Rumiyati, Rudi Prasetya Timur

{"title":"Faktor-faktor yang Mempengaruhi Efektivitas Fungsi Audit Internal pada Pemerintah Daerah X","authors":"Faiz Zamzami, Rumiyati Rumiyati, Rudi Prasetya Timur","doi":"10.35448/jrat.v12i2.5947","DOIUrl":"https://doi.org/10.35448/jrat.v12i2.5947","url":null,"abstract":"The professional challenge of internal auditors in Indonesia is how to provide added value to the organization, especially in ensuring the implementation of good governance and organizational risk management. The limited research in the field of internal audit in local governments in Indonesia has become the main urgency in this study. The purpose of this study is to examine the effect of cooperation between internal and external auditors; management support; effectiveness of internal controls; and auditor experience on the effectiveness of internal audits. This study uses a survey method with a research instrument in the form of a questionnaire. 58 research respondents were auditors and financial staff who worked at the Regional Inspectorate and Financial and Asset Agency (BKAD) in Local Government. The data analysis method used in this study was multiple regression. The results of the study state that management support and auditor experience affect the effectiveness of internal auditors. Whereas, the collaboration between the auditor's internal and external auditors and the effectiveness of internal controls does not affect the effectiveness of internal auditors.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49406388","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