Perspektif Akuntansi <p>Perspektif Akuntansi merupakan media publikasi di bidang akuntansi yang diterbitkan oleh&nbsp;<em>Center for Accounting Development and Research</em><em>&nbsp;</em>(CARD), Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis Universias Kristen Satya Wacana. Misi Perspektif Akuntansi adalah memfasilitasi hasil-hasil studi yang dilandaskan pada pemikiran kritis, independen, dan integratif. Perspektif Akuntansi berorentasi pada hasil studi baik dalam kepentingan kontribusi empiris maupun teoretis dengan melibatkan berbagai paradigma ilmiah. Perspektif Akuntansi juga merupakan jurnal ilmiah di bidang akuntansi yang menjunjung tinggi norma moral, integritas keilmuan dan keilmiahan, serta kejujuran baik editor, <em>reviewer</em>, maupun penulis, sebagai dasar dalam proses pengelolaan editorial, maupun proses pelaksanaan publikasi artikel. Proses editorial Perspektif Akuntansi didasarkan pada tahapan <em>peer blind review</em> dengan tujuan untuk mencapai interigras keilmuan dan keilmiahan, serta menjunjung tinggi kejujuran, terutama dalam kerangka ilmiah. Oleh karena itu, Perspektif Akuntansi menetapkan panduan Etika Publikasi yang terdiri dari etika publikasi untuk editor, <em>reviewer</em>, juga penulis dalam setiap tahapan proses publikasi. Etika Publikasi ini merupakan satu kesatuan yang tidak terpisahkan dalam keseluruhan proses publikasi artikel. Dengan demikian Perspektif Akuntansi secara konsisten berkomitmen untuk menjaga etika publikasi dalam pemenuhan publikasi ilmiah yang berkualitas.</p> Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana en-US Perspektif Akuntansi 2623-0194 <p><a href="" rel="license"><img style="border-width: 0;" src="" alt="Creative Commons License"></a><br>Perspektif Akuntansi is licensed under a <a href="" target="_blank" rel="license noopener">Creative Commons Attribution 4.0 International (CC BY 4.0) License</a></p> CSR Expenditures, Financial Distress Prediction, and Firm Reputation: A Pathway Analysis <p>This study is aimed to find the empirical evidence of the relationship between CSR expenditures and financial distress probability of 85 Indonesian’s manufacturing public company listed on BEI. A quantitative method was used to analyze the direct relationship between CSR expenditures and financial distress probability and the indirect effect of the two variables intervened by firm reputation. Observation data was obtained from each of the company’s annual and financial report from the official website of BEI, particularly between the years of 2014 to 2016. Through path analysis method, the results showed that there was an insignificant positive direct relationship between CSR expenditures and financial distress probability of 4.9%. The indirect effect between the two variables also showed the value of 3.7%, but the relationship was rather negative. In total, an increase in one standard deviation of CSR expenditures increases the probability of a firm to be financially distressed by 1.2%. However, with the value of 45.1%, it is proven that CSR expenditures and firm reputation has a positive relationship.</p> Gavrila Adinata ##submission.copyrightStatement## 2019-03-08 2019-03-08 2 1 1 18 10.24246/persi.v2i1.p1-18 Penciptaan Nilai Pasar oleh Perusahaan Terpercaya <p><em>The purpose of this study is to test the influence of profitability performance (Return on Assets and Return On Equity), Corporate Governance (Corporate Governance Perception Index) on market value creation (Market Value Added). Using Indonesian listed companies that was ranked in CGPI from 2007 to 2010, the final sample is 40 companies.Based on Multiple Regression Analysis, the empirical resultsshow that profitability performance (ROA) and Corporate Governance (CGPI) are positively significant associated with market value of the firm while profitability performance (ROE) has no effect on market value.This study has several implications: (1)Providing empirical evidence on the process of market value creation and supporting theories which related to value creation, including Signalling Theory, Shareholder Value Creation, and Agency Theory, (2) Showing an application view of the sustainability of market value creation by achieving profitability performance which being target together between shareholder and management, applying Good Corporate Governance.</em></p> Lenni Yovita Ika Kristianti ##submission.copyrightStatement## 2019-03-08 2019-03-08 2 1 19 37 10.24246/persi.v2i1.p19-37 Dampak Pengalihan PBB-P2 dan BPHTB Terhadap PDRB dan Belanja Modal <p><em>This research aims to evaluate the impact of the diversion of PBB-P2 (Pajak Bumi dan Bangunan Pedesaan dan Perkotaan) and BPHTB (Bea Perolehan Hak Atas Tanah dan Bangunan) into regional tax on PDRB (Produk Domestik Regional Bruto) and Capital Expenditure in Regencies/Cities of Central Java Province. Secondary data is used and collected from Badan Pusat Statistik (BPS) of Central Java Province and Direktorat Jenderal Perimbangan Keuangan (DJPK) of Indonesia. Based on 35 Regencies/Cities in Central Java. This study uses data four years before and four years after the diversion to regional taxes in Regencies/Cities of Central Java Province, the result show that the PDRB and capital expenditure before the diversion is significantly different with the PDRB and capital expenditure after the diversion. It that the diversion improves regional economic and development.</em></p> Dirgayany Pala’biran Meyjerd Rombebunga ##submission.copyrightStatement## 2019-03-08 2019-03-08 2 1 39 51 10.24246/persi.v2i1.p39-51 Sikap Etis Mahasiswa: Pengaruh Kecerdasan Parsial dan Simultan <p><em>This study aims to provide empirical evidence about the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence toward ethical attitudes of university accounting </em><em>students on ethic profession of accountant. It is based on the phenomenon of many ethical scandals, especially related to the accounting profession. Purposive sampling technique is chosen with </em><em>criteria respondents have done professional ethic subject. Data was gathered by questionnaires. Data analysis to test hypothesis is done with multiple linear regression analysis. This research results shows that</em> <em>emotional intelligence, intellectual intelligence, and spiritual intelligence simultaneously had significantly effect on ethical attitudes of university accounting students. However partially, only IQ has </em><em>significantly positive effects on ethical attitudes of university accounting students on ethic profession of accountant. This research contributes to adding insight in the field of behavioral accounting and psychology which is shown by ethical attitude in the accountant profession seen from the side of emotional intelligence, intellectual intelligence and spiritual intelligence.</em></p> Tabeta Christy Like Soegiono Aprina Nugrahesthy Sulistya Hapsari ##submission.copyrightStatement## 2019-03-08 2019-03-08 2 1 53 70 10.24246/persi.v2i1.p53-70 Mengapa Perusahaan Terlambat Menerbitkan Laporan Keuangan? <p><em>Purpose of this research is to assess whether there is a difference between financial statements audit with on time and late publication date. it can be seen through the size pf the company, profit/loss operation, KAP reputation, solvability and profitability of mining public company which are recorded from 2014 until 2016 in Indonesia Stock Exchange. Total sample of this study is 102 using purposive sampling.The data is analyzed by non-parametic test. Results showed that there is a difference on the company’s size, profit/loss operation and KAP reputation, but there is no difference on the solvability and profitability between company that published their financial statements on time and late.</em></p> Winda Felicia David Adechandra Ashedica Pesudo ##submission.copyrightStatement## 2019-03-08 2019-03-08 2 1 71 88 10.24246/persi.v2i1.p71-88 Sistem Akuntansi Manajemen Memediasi Gaya Kepemimpinan dan Desentralisasi Terhadap Kinerja Manajerial <p><em>The aim of the research was to examine whether the management accounting system mediated the effect of leadership styles and decentralization on managerial performance. The object of the study was PT. Perkebunan Nusantara IX Balong located in Jepara, Central Java, Indonesia. This study used WarpPLS method. Data were obtained by distributing questionnaires to 101 middle managers of PT. Perkebunan Nusantara IX Balong. The results of the research showed that leadership style had no effect on managerial performance, decentralization had no effect on managerial performance, management accounting system mediated the effect of leadership styles on managerial performances, and management accounting system mediated the effect of decentralization on managerial performance.</em></p> Putri Fea Ikhtiyarini Zaky Machmuddah ##submission.copyrightStatement## 2019-03-08 2019-03-08 2 1 89 108 10.24246/persi.v2i1.p89-108