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> 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) Thu, 08 Aug 2019 10:30:57 +0700 OJS 60 Pilihan Auditor pada Perusahaan dengan Koneksi Politik <p><em>This study examines whether political connected companies with tend to choose auditors. Political connected companies will choose big 4 auditors to give signal that the company is transparent to outside parties. On the other hand, political connected companies choose non-big 4 auditors because they tend to cover fraud because of loose auditor supervision. Criteria for political connections based on Faccio (2006). Political connections are measured by the politival connected members of board of director and board of commissioners to the total board&nbsp; members. Hypotheses testing used logistic regression. The results showed that companies with political connections tend to choose non big 4 auditors because auditors tend to be loose in supervision so they do not detect rent-seeking and tunneling behavior by companies.</em></p> Mitha Dwi Restuti ##submission.copyrightStatement## Wed, 07 Aug 2019 00:00:00 +0700 Local Wisdom: Deskripsi, Tantangan, dan Peluangnya dalam Penelitian Interpretif <p><em>This paper aims to describe the use of local wisdom concepts in accounting and business research and finds the challenges and opportunities of using local wisdom concepts for intepretive researchers in Indonesia for international publication purposes. By using 60 articles published in national and international journals, the description results that local wisdom is widely used in the management accounting studies, with the type/form of local or tribal culture, and many use ethnography as a research method. Learning from 12 articles published in reputable international journals, challenges and opportunities for the use of local wisdom concepts in order to deserve publication in international journals, we have to concern about research methods, types/forms of local wisdom, and improve mental courage.</em></p> Supatmi Supatmi ##submission.copyrightStatement## Wed, 07 Aug 2019 00:00:00 +0700 Faktor Penentu Penggunaan Sistem Informasi dan Dampaknya Terhadap Kinerja Perusahaan <p><em>The application of information technology is intended to support the company's primary activities. The information produced must be able to be used in a real way to improve company performance. The key to the success of information technology utilization is the ability to use information generated by the system in every company decision making. Previous studies show that the use of information is strongly influenced by the ability of individuals and the environment around the individual. Therefore, this study aims to examine the influence of individual competencies and the opportunity to share knowledge (knowledge sharing) with the use of information, and test whether the use of information influences the performance of the company. This study also examined the indirect relationship between knowledge sharing and company performance. Tests are carried out using Structural Equation Modeling (SEM). The results of this study indicate that knowledge sharing has a significant effect on the use of information. The use of information also has a significant effect on company performance. On the other hand, this study found that individual competencies did not have a significant effect on information use. This study also cannot prove the indirect influence of knowledge sharing variables on company performance through information usage variables.</em></p> <p><em>&nbsp;</em></p> Alexandra Adriani Widjaja ##submission.copyrightStatement## Wed, 07 Aug 2019 00:00:00 +0700 Analisis Implementasi Pengelolaan Dana Desa Menggunakan Aplikasi Siskeudes Desa Banyuanyar <p><strong><em>Abstract.</em></strong><em> This research purpose to analyze the stages of village financial management Permendagri 113 of 2014 with the stages of village fund management by the application of Siskeudes in the Village of Banyuanyar Boyolali. This research is a qualitative descriptive study by observe at the phenomenon of the many cases of corruption about village funds. Data acquired by interviews and documentation. Qualitative analysis method used are data reduction, triangulation, data presentation and conclusion. The results and discussion of this research indicate that the stages of village financial management Permendagri 113 of 2014 with the stages of village funds management starting from the stages of planning, implementation, administration, reporting and accountability through the application of Siskeudes (Version V1.2.RI.0.6) in Banyuanyar is corresponding. Although there are differences in the stages of accountability, that do not process accountability reports by the application of Siskeudes, but only to complete the attachments needed as evidence in reporting accountability, but does not affect the process of village fund management Banyuanyar.</em> <em>Application of Siskeudes can be monitoring of village financial management, seen from all input of village fund management in Banyuanyar by the application of Siskeudes online by information on place, time and date in real time and directly connected with Boyolali Regency server.</em></p> Angela Ayu Wilma, Aprina Nugrahesthy Sulistya Hapsari ##submission.copyrightStatement## Wed, 07 Aug 2019 00:00:00 +0700 Determinan Kualitas Pengungkapan Lingkungan dan Pengaruhnya Terhadap Nilai Perusahaan <p><em>The company is no longer responsible for the value of firm, but the company have the responsibility to take care of the social and environmental aspects where the company is located. One of them is due to Indonesia's environmental conditions which are ecological emergencies. The number of environmental cases is caused by the lack of reporting on corporate social and environmental responsibility. This study aims to prove the influence of environmental performance, industry sensitivity, corporate governance structure and media coverage on the quality of environmental disclosures. And, it aims to prove the influence of the quality of environmental disclosure on the value of the company. The sample in this study were companies registered in eight types of industries, namely mining, energy, chemistry, pharmacy, cosmetics and household needs, food and beverages, oil and gas, and forestry in the period 2015-2017. This study uses Principal Component Analysis (PCA) to simplify corporate governance structure variables. The results of Principal Component Analysis (PCA) show there is one component that can represent corporate governance, namely the size of the board of commissioners, audit committee, and institutional ownership. This study uses panel data regression analysis in software Eviews 10 to examine the influence of environmental performance, industry sensitivity, corporate governance structure and media coverage on the quality of environmental disclosures</em>. <em>And, using multiple linear regression to test the influence of the quality of environmental disclosure on the value of the company. The results of this study indicate that environmental performance, industry sensitivity, corporate governance structure, media coverage and profitability have a positive effect on the quality of environmental disclosures. Control variable firm size does not affect the quality of environmental disclosures. This study also provides evidence that the quality of environmental disclosure and profitability affect the quality of environmental disclosures. Company size control variables have no effect on firm value. In practice, companies need to have environmental performance, board size, institutional ownership, a good audit committee to be able to have quality environmental disclosures. And companies need to have quality environmental disclosures to increase company value</em>.</p> Wihelmina Dea Kokasih ##submission.copyrightStatement## Thu, 08 Aug 2019 09:37:40 +0700