Perspektif Akuntansi <p>Perspektif Akuntansi merupakan media publikasi di bidang akuntansi yang diterbitkan oleh <em>Center for Accounting Development and Research </em>(CARD), Prodi Akuntansi Fakultas Ekonomika dan Bisnis UKSW. Misi Perspektif Akuntansi adalah memfasilitasi hasil-hasil studi yang dilandaskan pada pemikiran kritis, independen, dan integratif. Adapun Perspektif Akuntansi ini berorentasi pada hasil studi &nbsp;baik untuk kepentingan &nbsp;kontribusi empiris maupun teoretis dengan melibatkan berbagai paradigma ilmiah.</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> Laba Komprehenif vs Laba Bersih: Manakah yang Lebih Relevan? <p><em>This research aims to see whether net income or comprehensive income contain higher relative value relevance. Implementation of comprehensive income report have been obligated by PSAK 1 revision 2009 as the IFRS on PSAK Indonesia since 2012, particularly about the disclosure of the other comprehensive income on the company’s income statement. This study uses secondary data taken from companies’ annual financial statement for the period of 2011 until 2016. The population are manufacturi companies, which are listed on Indonesian Stock Exchange for the period 2011-2016. This research uses 60 companies sorted by some criteria: companies that report their financial statement for all years, and companies that provide required data in this study. This study used multiple linear regression analysis for hypothesis testing. The result shows that both net income and comprehensive income are positively influence the stock price. It means that both of net income and comprehensive income contain relative value relevance, out of the control variables provide (Return on Equity, Book Value per Share, and Company size). The relative value relevance of comprehensive income is higher than relative value relevance of net income.</em></p> Ari Budi Kristanto Ayu Fina Karimatussofiah ##submission.copyrightStatement## 2018-10-28 2018-10-28 1 1 01 19 10.24246/persi.v1i1.p01-19 Dimensi Kualitas Pelayanan, Kepuasan dan Kepatuhan Pajak <p><em>This study was conducted to identify the effect of service quality dimensions given by tax officials to the satisfaction and compliance of individual taxpayers. Service quality dimensions are measured by five points, tangibles, reliability, responsiveness, assurance and empathy of respondents. Data obtained in the form of primary data from 125 questionnaires distributed by researchers to 100 people using Convenience Sampling method. Research data then tested by using Partial Least Square, this research shows that the dimension of service quality of tangibles, reliability, responsiveness, assurance, and empathy have no significant effect to taxpayer compliance through service satisfaction, service quality dimension tangibles, reliability, responsiveness, assurance, and empathy have a significant effect on taxpayer compliance. This means that personal taxpayer compliance is influenced by the quality of service.</em></p> Theresia Woro Damayanti Nita Anggraheny Savitri ##submission.copyrightStatement## 2018-10-29 2018-10-29 1 1 21 37 10.24246/persi.v1i1.p21-37 Determinan Kinerja Sistem Informasi: Persepsi Pengguna terhadap Software Akuntansi <p class="Abstract"><span lang="EN-GB">The purpose of this research was to examine the influence of the quality of the information system of the quality of service on the MYOB application, to test the influence of the quality of the information system on performance of system applications MYOB, and to test the quality of the services against system performance on applications MYOB.The object of this research i.e. MYOB software. Engineering data collection using a purposive sampling.Data acquisition as much as 219 respondent. Data processing using Structural Equation models.The results of this research show that the kuaitas system information significantly negative effect on quality of service, while in the second and third hypothesis, that is, testing the quality of the system of information and quality of service on performance the system shows no results significantly.</span></p> Ika Kristianti ##submission.copyrightStatement## 2018-10-29 2018-10-29 1 1 39 52 10.24246/persi.v1i1.p39-52 Tanggung Jawab Sosial Perusahaan dari Sudut Pandang Teori Akuntansi Positif <p><em>The purpose of this study is to determine the effect of bonus plans, debt ratios, and political costs on the disclosure of corporate social responsibility listed on the Indonesia Stock Exchange in 2014-2016. Bonus plan is measured by return on assets (ROA), debt ratio is measured by debt to equity ratio (DER), political cost is measured by total company asset, while CSR disclosure is measured using GRI G4 standard. The sample was taken by purposive sampling method, with total sample of 288 companies in 2014-2016. The results of this study are bonus plans and political costs have a positive effect on corporate social responsibility disclosure, while the debt ratio has no effect.</em></p> Hans Hananto Andreas Yunita Putri Utami ##submission.copyrightStatement## 2018-10-29 2018-10-29 1 1 53 70 10.24246/persi.v1i1.p53-70 Studi Empiris Pengungkapan Emisi pada Perusahaan yang Masuk dalam Indonesia Sustainability Awards (ISRA) tahun 2007-2016 <p>The objective of this study is to explore emissions disclosures by five Indonesian Sustainability Reporting Awards (ISRA) nominee companies and to indicate disclosure items proper for condition in Indonesia. This research approach is a case study on five ISRA nominee companies during 2007-2016. The result of this study indicates the type of business affects the amount of emissions disclosures. The mining company, state-owned enterprises and public company are more likely to disclose information about emissions. Based on the topic-spesific disclosures of GRI Standards, Indonesia company disclose about direct GHG emissions, energy indirect GHG emissions, GHG emissions intensity, reduction of GHG emissions, emissions of ozone-depleting substances (ODS) and NOx, SOx and other significant air emissions. Based on the management approach disclosures, Indonesia company disclose about policies, commitments, goals and targets, specific actions. Then, this study contributes to providing an understanding of the development of emission disclosure in Indonesia, which is on five ISRA nominee companies.</p> Arthik Davianti Christya Nur Febriani ##submission.copyrightStatement## 2018-10-29 2018-10-29 1 1 71 89 10.24246/persi.v1i1.p71-89 Pengaruh Karakteristik Kepala Daerah, Ukuran Pemerintah, dan Temuan Audit terhadap Kinerja Daerah <p class="Abstract"><span lang="EN-GB">This study aims to investigate the impact of size of local government, characteristics of local government leaders and audit findings on local government financial performance. This study uses the districts/cities in Java Island as the population and 35 data districts/cities are taken as samples. Researchers used secondary data sources obtained from LKPD districts/cities in Java Island in 2009-2016 and supported by non-financial data such as age, duration of tenure, and education of regional head. This study gives results that the size and characteristics of regional head projected by long period of work have a positive and significant effect on the financial performance of local government districts/cities in the island of Java in 2009-2016. While the findings of BPK audit and the characteristics of heads of regions projected by age and education has no effect on the financial performance of districts/cities government in Java Island in 2009-2016.</span></p> Priyo Hari Adi I Gusti Made Ary Anggara Tama ##submission.copyrightStatement## 2018-10-29 2018-10-29 1 1 91 113 10.24246/persi.v1i1.p91-113