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> en-US <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> (Arthik Davianti) (Ika Kristianti) Mon, 29 Oct 2018 14:54:23 +0700 OJS 60 Laba Komprehenif vs Laba Bersih: Manakah yang Lebih Relevan? <p>This research aims to analyze 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 50 companies sorted by some criteria: companies that report their financial statement for all years, and companies that provide required data in this study. 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). Another result is the relative value relevance of comprehensive income is higher than relative value relevance of net income.</p> Ayu Fina Karimatussofiah, Ari Budi Kristanto ##submission.copyrightStatement## Sun, 28 Oct 2018 00:00:00 +0700 Dimensi Kualitas Pelayanan, Kepuasan dan Kepatuhan Pajak <p>This study is 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 using Convenience Sampling method. Research data then tested by using Partial Least Square. This research shows that the dimension of service quality consists of tangibles, reliability, responsiveness, assurance, and empathy have no significant effect to taxpayer compliance through service satisfaction, but service quality dimension have a direct and significant effect on taxpayer compliance. This means that personal taxpayer compliance is influenced by the quality of service.</p> Nita Anggraheny Savitri, Theresia Woro Damayanti ##submission.copyrightStatement## Mon, 29 Oct 2018 00:00:00 +0700 Determinan Kinerja Sistem Informasi: Persepsi Pengguna Software Akuntansi <p>The purpose of this research is 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 kinerja sistem on applications MYOB. The object of this research i.e. MYOB software. Sample collection using a purposive sampling. Data acquisition as much as 219 respondents. Data processing using Structural Equation models. The results of this research show that the quality of system information significantly negative effect on quality of service, the quality of the system of information and quality of service on performance the system shows no results significantly.</p> Ika Kristianti ##submission.copyrightStatement## Mon, 29 Oct 2018 00:00:00 +0700 Tanggung Jawab Sosial Perusahaan dari Sudut Pandang Teori Akuntansi Positif <p>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. The bonus plans and political costs have a positive effect on corporate social responsibility disclosure, while the debt ratio has no effect.</p> Yunita Putri Utami, Hans Hananto Andreas ##submission.copyrightStatement## Mon, 29 Oct 2018 14:50:21 +0700 Praktik Pengungkapan Emisi: Studi Empiris Lima Nominator ISRA sepanjang 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 utilized a case study approach regarding five ISRA nominees during 2007-2016, which included both public and private mining companies. The study applied content analysis techniques with the Global Reporting Standard 2016 as content guidelines. The results showed indication type of industry impact towards the emission disclosures practice, particularly the extent of emissions disclosures.</p> Christya Nur Febriani, Arthik Davianti ##submission.copyrightStatement## Mon, 29 Oct 2018 14:51:42 +0700 Pengaruh Karakteristik Kepala Daerah, Ukuran Pemerintah, dan Temuan Audit terhadap Kinerja Keuangan Daerah <p>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.</p> I Gusti Made Ary Anggara Tama, Priyo Hari Adi ##submission.copyrightStatement## Mon, 29 Oct 2018 14:53:30 +0700