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SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019
Kevin Kurniawan
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SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019
PENGARUH PENGENDALIAN HASIL, PENGENDALIAN TINDAKAN, PENGENDALIAN PERSONEL DAN PENGENDALIAN BUDAYA TERHADAP PERILAKU ETIS PENGEMUDI TRANSPORTASI ONLINE (STUDI KASUS PADA
SALAH SATU PERUSAHAAN TEKNOLOGI PENYEDIA LAYANAN BERBASIS APLIKASI)
Jenis Sesi Paper: Full paper Maulina Sadewi
Universitas Trilogi Maulinas2107@gmail.com
Lely Dahlia, S.E., M.Ak.
Universitas Trilogi [email protected]
Abstract: The aim of this research is to make case analysis the influence of result control, action control, personnel control, and cultural control toward the ethical behavior of online transportation drivers. Data was collected by observation, interview, questionnaires, and documentation. The respondents used in this research are online transportation drivers at DKI Jakarta. Total sampel used for this research are 100 online transportation drivers at DKI Jakarta. This research used descriptive analysis and verification analysis to test the hypothesis and structural modelling with SmartPLS Programs Version 3.
The result of this research showed that result control, action control, personnel control, and cultural control implemented by the company does not have significant impact toward ethical behavior of online transportation drivers at DKI Jakarta. The result of this research are expected to give contribution in the management control process in order to establish the ethical behavior of online transportation drivers when the drivers do the job to bring out maximum performance in order to achieve company’s goal. Moreover, the result of this research are also expected can be a reference material for future researchers in the same field.
Keywords: Result control, action control, personnel control, cultural control, ethical behavior
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SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019
KARAKTERISTIK PERUSAHAAN, CONSUMER PROXIMITY, ENVIRONMENTAL SENSITIVITY, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Erwin Saraswati Iffat Hanifah Christitama
Fakultas Ekonomi dan Bisnis Universitas Brawijaya
ABSTRAK
Beberapa tahun terakhir, terdapat isu penting mengenai kerusakan dan pencemaran lingkungan yang terjadi di Indonesia, hal ini akhirnya memicu kesadaran perusahaan atas pentingnya pengungkapan tanggung jawab sosial. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, leverage, consumer proximity, environmental sensitivity terhadap pengungkapan Corporate Social Responsibility. Sampel pada penelitian ini adalah sebanyak 108 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2017. Sampel penelitian ini ditentukan dengan metode purposive sampling dengan data sekunder. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukan bahwa semakin besar ukuran perusahaan dan profitabilitas dapat meningkatkan pengungkapan tanggung jawab sosial. Temuan lainnya, leverage, consumer proximity dan environmental sensitivity tidak berdampak terhadap pengungkapan tanggung jawab sosial perusahaan. Selain itu, tidak terdapat perbedaan untuk environmental sensitivity dalam pengungkapan CSR pada perusahaan yang high profile maupun low profile. Hal ini disebabkan masih rendahnya tingkat kesadaran masyarakat dan perusahaan di Indonesia mengenai pentingnya memperhatikan faktor lingkungan dalam mengambil keputusan pembelian barang dan proses produksinya. Hasil penelitian ini mendukung teori legitimasi.
Kata kunci : Pengungkapan Corporate Social Responsibility (CSR), consumer proximity, environmental sensitivity.
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SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019
Self Esteem diantara Implikasi Asimetri Informasi terhadap Budgetary Slack
Jenis Sesi Paper: Full paper
Dr. Mappa Panglima Banding Universitas Borneo Tarakan
Febria Ramadhana, S.M Universitas Borneo Tarakan
[email protected] ABSTRACT
This study is a true experimental research which is separately from daily life activities (laboratory) that aims to determine: (1) the implications of information asymmetry to budgetary slack; (2) the influence of self esteem on the relationship of information asymmetry to budgetary slack. The experiment subject is a randomized participant of 15 people based on predetermined categories faced with three conditions of information asymmetry, (1) the condition of high information asymmetry where financial reports are only in the form of balance sheets, (2) medium information asymmetry conditions where only financial statements in the form of balance sheets and income statements are available, and (3) low information asymmetry where complete financial reports are available. Participants were then asked to fill out the self esteem questionnaire to see the level of self-esteem they had. The research design used was a basic experimental design with posttest control group.
Hypothesis test used in this research is ANCOVA. The result of the research shows that (1) information asymmetry has implication to budgetary slack, (2) Self esteem does not affect the relationship of information asymmetry to budgetary slack significantly.
Keywords : Asymmetry Information, Budgetary slack, Self Esteem ABSTRAK
Penelitian ini merupakan penelitian eksperimen murni yang dilakukan terpisah dari kehidupan sehari-hari (laboratorium) yang bertujuan untuk mengetahui: (1) implikasi asimetri informasi terhadap budgetary slack; (2) pengaruh self esteem pada hubungan asimetri informasi terhadap budgetary slack. Subjek eksperimen merupakan partisipan acak sebanyak 15 orang berdasarkan kategori yang telah ditentukan sebelumnya yang dihadapkan kepada tiga kondisi asimetri informasi yaitu (1) kondisi asimetri informasi tinggi dimana tersedia laporan keuangan yang hanya berupa neraca, (2) kondisi asimetri informasi sedang dimana hanya tersedia laporan keuangan berupa neraca dan laporan rugi laba, dan (3) kondisi asimetri informasi rendah dimana tersedia laporan keuangan lengkap. Partisipan lalu diminta mengisi kuesioner self esteem (harga diri) untuk melihat tingkat tinggi atau rendahnya self esteem yang mereka miliki. Desain riset yang digunakan merupakan desain eksperimen dasar dengan grup control dan purna uji (posttest control grup design). Uji hipotesis yang digunakan dalam penelitian ini adalah ANCOVA. Hasil penelitian menunjukkan bahwa (1) asimetri informasi berimplikasi terhadap budgetary slack. (2) Self esteem tidak mempengaruhi hubungan asimetri informasi terhadap budgetary slack secara signifikan.
Kata Kunci : Asimetri Informasi , Budgetary slack, Self Esteem
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SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019
PENGARUH CORPORATE SOCIAL REPONSIBILITY TERHADAP EMPLOYEE SATISFACTION YANG DIMEDIASI OLEH CITRA PERUSAHAAN DAN KOMITMEN
ORGANISASI
WAHIDAHWATI ADILLA NANDA CITRA FAUZI
STIESIA Surabaya STIESIA Surabaya
[email protected] [email protected]
ABSTRAK
This study aims to examine the effect of corporate social responsibility on employee satisfaction that is mediated by corporate image and organizational commitment. This type of research is quantitative research with survey methods conducted by distributing questionnaires. The sample in this study was obtained using a convenience sampling method, which is based on the availability of elements and the ease of obtaining them. The object of this research was employees of PT PJB UP Gresik, with a total of 170 respondents. The analytical method used is Structural Equation Modeling (SEM) using version 3.0 SmartPLS.
The results of this study indicate that corporate social responsibility has a positive effect on employee satisfaction, corporate image, and organizational commitment. Other results found that corporate image and organizational commitment had a positive effect on employee satisfaction. The final result found that corporate image and organizational commitment succeeded in mediating the effect of corporate social responsibility on employee satisfaction.
Keywords: Corporate Social Responsibility, Employees’ Satisfaction, Company Image, Organizatinal Commitment
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SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019
Subjektivitas Insentif, Kinerja, dan Perilaku Berbagi Pengetahuan
Full paper
Klemensia Erna Christina Sinaga, S.E., M.Sc.
Universitas Sanata Dharma [email protected]
Prof. Dr. R.A. Supriyono, SU., Ak., CMA Universitas Gadjah Mada
Abstract: The purpose of this study is to examine the effect of incentive subjectivity on the performance mediated by knowledge sharing behavior. This research use experiment method by using student of Faculty of Economics and Business Universitas Gadjah Mada as participant. The number of participants in this study were 83 students. The hypothesis of this study is that the performance of managers will be influenced by the incentive subjectivity, mediated by knowledge sharing behavior.
The results show that manager’s performance is higher for the group of managers with incentive subjectivity than the group of the managers without incentive subjectivity. There is the role of knowledge sharing behavior as a mediating variable. The findings of this study extend the research of managerial accounting particularly on performance, incentive subjectivity, and knowledge sharing behavior. This study extends previous studies by incorporating the knowledge sharing behavior variable as a mediating variable and influencing performance as a dependent variable. This research can help in implementing appropriate incentive systems for measuring performance and providing evidence on the importance of including knowledge sharing behavior as part of the review of formal performance of employees, especially accounting consulting services. In addition, this research will increase the awareness of companies to build a work climate by incorporating a culture of knowledge sharing.
Keywords: experiment, incentive subjectivity, performance, knowledge sharing behavior
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SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019
Pengaruh Praktik Creative Accounting dengan Mediasi Statutory Auditor, dan Standar Etika AkuntanTerhadap Keandalan Laporan Keuangan
JenisSesi Paper: Full paper Hendro Lukman
Universitas Tarumagara [email protected]
Thalia Irisha
KAP Tanudiredja, Wibisana, Rintis & Rekan [email protected]
Abstract
Some big companies in world and in Indonesia have scandal because of lack reliability of Financial Statement. The purpose of the study was to obtain empirical evidence about the effect of creative accounting technique, role of statutory auditor and accountant ethical standards toward reliability of financial statement in companies in Jakarta from external auditor view. The study was using quantitative method and conducted with a purposive sampling and data obtain total sample of 78 respondents of external auditor who works at accounting firm in Jakarta. Data tested by using SmartPLS 3.0. The result of this study indicate that creative accounting techniques has no significant influence directly but has significant through a mediating variable toward reliability of financialstatement, meanwhile role of statutory auditor and ethical standards have positive significant influence on reliability of financial reporting. According to this study, institution which is generating accounting standard should consider to to reduce of cerative accounting practices, and for auditors give disclosure of audit report with appropriate with professional skepticismand independen principle.
Keywords: Creative Accounting Techniques, Role of Statutory Auditor, Ethical Standards, Reliability of Financial Statement
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SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019
Risiko Nasabah Pinjaman Online (Studi Fenomenologi)
Jenis Sesi Paper: Full paper
Novi Nurul Quina Universitas Narotama [email protected]
Diana Puspitasari Universitas Narotama [email protected] Agus Dwi Sasono
Universitas Narotama [email protected]
Astrini Aning Widoretno Universitas Pembangunan Nasional
“Veteran” Jawa Timur [email protected]
Abstract :
There are many cases and victims because of fintech along this year in Indonesia. It should be investigated and studied what is the problem. This research aims to interpretative the risk of fintech customers to employees of the accounting department. This study uses a phenomenological qualitative approach. The analytical method used is the phenomenological analysis of trancendental towards 2 Accounting Lecturers and 2 Employees in Accounting. The results of this study using trancendental phenomenology analysis show that the risks to fintech customers are initially due to due date payment factors, so that risks arise that intersectional with aspects of behavior. With this research, customers / prospective customers can find out the impact and constraints of fintech applications and can be a reference for transcendental phenomenology analysis techniques for subsequent research.
Keywords : Behavioural Accounting, Fintech Application, Phenomenological Approach, Risk of Fintech Customers
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SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019
PENGARUH PERILAKU TIDAK JUJUR DAN KOMPETENSI MORAL TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD)
MAHASISWA AKUNTANSI
Silo Herman Agaki1), Siti Rofingatun2), Andika Rante3) Jurusan Akuntansi, Universitas Cenderawasih
Abstrak
Penelitian ini bertujuan adalah untuk menganalisis dan memberikan bukti tentang Pengaruh Perilaku Ketidakjujuran dan Kompetensi Moral terhadap Kecurangan Akademik (academic fraud) mahasiswa akuntansi. Variabel yang digunakan dalam penelitian ini adalah perilaku tidak jujur dan kompetensi moral. Populasi penelitian adalah mahasiswa akuntansi yang berada pada 4 Universitas, antara lain Universitas Cenderawasih, Universitas Yapis Papua Universitas Ottow Geissler serta Universitas Sains dan Teknologi. 200 responden telah dilibatkan sebagai sampel dalam penelitian. Data yang digunakan dalam penelitian ini terdiri dari data primer yang dikumpulkan menggunakan kuesioner. Analisis regresi berganda akan digunakan dalam analisis data untuk menguji hipotesis, dan data akan diuji menggunakan SPSS versi 16.0 Hasil dari tes menunjukkan kepada kita bahwa perilaku tidak jujur dan kompetensi moral terbukti menunjukkan efek pada kecurangan akademik mahasiswa akuntansi.
Kata kunci: Perilaku Tidak Jujur, Kompetensi Moral, Kecurangan Akademik.
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SIMPOSIUM NASIONAL AKUNTANSI XXII PAPUA 2019