Widyatama University :: Browsing by Author "Kusumah, R. Wedi Rusmawan"

Browsing by Author "Kusumah, R. Wedi Rusmawan"

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ANALISIS PENERAPAN KODE ETIK PROFESI PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA BANDUNG
(Jurnal Ekono-Insentif (Jurnal Ilmiah bidang Ilmu Ekonomi), Kopertis Wilayah IV Jawa Barat - Banten,, 2017-10) Novatiani, R. Ait; Kusumah, R. Wedi Rusmawan
Sebagai suatu profesi, ciri utama auditor adalah kesediaan menerima tanggung jawab terhadap kepentingan pihak-pihak yang dilayani. Agar dapat mengemban tanggung jawab ini secara efektif, auditor perlu memelihara standar perilaku yang tinggi yaitu salah satunya kode etik. Kode etik ini memuat standar perilaku sebagai pedoman bagi seluruh auditor. Standar perilaku tersebut membentuk prinsip-prinsip dasar dalam menjalankan praktik audit. Para auditor wajib menjalankan tanggung jawab profesinya dengan bijaksana penuh martabat, dan kehormatan. Tujuan dari penelitian ini adalah untuk menganalisis penerapan kode etik profesi pada kantor akuntan publik (KAP) di Kota Bandung Metode penelitian menggunakan metode deskriptif, teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Nonprobability sampling yaitu sampling jenuh, teknik pengumpulan data yang digunakan data primer dan data sekunder. Berdasarkan hasil penelitian, disimpulkan bahwa penerapan kode etik profesi pada kantor akuntan publik (KAP) di Kota Bandung sudah memenuhi prinsip-prinsip etika yaitu adanya tanggung jawab profesi, kepentingan publik, integritas, objektivitas, kompetensi dan kehati-hatian profesional, kerahasiaan, perilaku profesional, dan standar teknis serta dalam kategori baik.
ANALISIS PENERAPAN SAK-ETAP DAN KUALITAS LAPORAN KEUANGAN PADA UMKM DI BIDANG INDUSTRI KOTA MADYA BANDUNG
(Jurnal Ilmiah Tekno Efisiensi Vol.2, No.1, April 2017, Kopertis Wilayah IV Jawa Barat dan Banten, ) Novatiani, R. Ait; Kusumah, R. Wedi Rusmawan; Asikin, Bachtiar
Tujuan dart penelitian ini adalah untuk meganalisis penerapan SAK-ETAP pada UMKM di bidang industri Kotamadya Bandung dan menganalisis kualitas laporan keuangan pada UMKM di bidang industri Kotamadya Bandung Metode penelitian menggunakan metode deskriptif, teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Nonprobability sampling yaitu sampling jenuh, teknik pengumpulan data yang digunakan data primer dan data sekunder. Berdasarkan hasil penelitian, maka dapat disimpulkan bahwa penerapan SAK-ETAP pada UMKM di bidang industri Kotamadya Bandung sudah memenuhi persyaratan SAK-ETAP dalam penyajian wajar dari laporan keuangan yaitu adanya penyajian wajar, kepatuhan terhadap SAK-ETAP, kelangsungan usaha, frekuensi pelaporan, penyajian yang konsisten, informasi komparatif, materialitas dan agregasi, laporan keuangan yang lengkap dan identifikasi laporan keuangan dan dalam kategori baik. Kualitas laporan keuangan pada UMKM di bidang industri Kotamadya Bandung sudah memenuhi karakteristik kualitatif informasi dalam laporan keuangan yaitu meliputi : dapat dipahami, relevan, materialitas, keandalan, substansi menggunguli bentuk, pertimbangan sehat, kelengkapan, dapat dibandingkan, tepat waktu dan keseimabangan antara biaya dan manfaat dan dalam kategori baik. Saran yang diusulkan adalah dalam membuat atau menyajikan laporan keuangan harus sesuai dengan SAK-ETAP, agar dapat diberi pinjaman dana dari Bank atau Lembaga Keuangan lainnya serta.
ANALYSIS OF FACTORS AFFECTING CARBON EMISSION DISCLOSURE (An Empirical Study at Companies Registered with Sustainability Reporting Award 2015)
(Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Kusumah, R. Wedi Rusmawan; Manurung, Daniel T.H.; Oktari, Sari Dewi; Husnatarina, Fitria
This research is aimed at obtaining empirical evidences concerning factors that affect the voluntary or mandatory Carbon Emission Disclosure. Independent variables in this research include media exposure, type of industry, profitability, company size, environmental performance and leverage. The population of this research includes 16 companies registered with Sustainability Reporting Award of 2015. The research analysis outcome concludes that media exposure has a positive and significant effect on Carbon Emission Disclosure, while the type of industry, profitability, company size, environmental performance and leverage bring a negative impact on it.
ANALYSIS OF FACTORS AFFECTING THE QUALITY OF FINANCIAL STATEMENTS
(Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Novatiani, R. Ait; Kusumah, R. Wedi Rusmawan
Financial reports can be useful and beneficial for internal and external parties as a decision making tool, so the financial statements must be of high quality. The purpose of this study was to analyse the influence of the ability of employees on the quality of financial reports, analyse the effect of internal control on the quality of financial reports and analyse the influence of employee capabilities and internal control on the quality of financial statements. The population in this study is part of SPI and the accounting section for industrial companies in the city of Bandung. Samples were carried out by convenience sampling with certain respondents obtained from several industrial companies in the city of Bandung. The questionnaire was used to collect research data. The analytical tool used in this study is multiple regression analysis. T test and F test the results of the study show that the ability of employees influences the quality of financial statements, internal control influences the quality of financial statements and the ability of employees and internal controls affect the quality of financial statements.
ANALYSIS OF THE IMPLEMENTATION OF INTERNAL CONTROL SYSTEMS THAT INFLUENCE THE QUALITY OF THE GOVERNMENT FINANCIAL STATEMENTS
(International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Novatiani, R. Ait; Kusumah, R. Wedi Rusmawan
Government financial statement are one of the tools of accountability in the administration of government, for that the government financial statement must reflect the transparency and accountability of government financial management so as to show quality government financial statement. This study aims to analyze the application of internal control systems, analyze the quality of government financial statements and analyze the effect of the application of internal control systems on the quality of government financial statements. The population in this study is the regional apparatus organization (OPD) in West Bandung Regency which consists of offices and agencies. Based on the results of the study concluded that the implementation of internal control systems in regional apparatus organizations (OPD) in West Bandung Regency is adequate, the financial statements of regional apparatus organization (OPD) in West Bandung Regency are quality and the application of internal control systems have an influence on the quality of government financial statement.
COMPARISON OF FINANCIAL DISTRESS ANALYSIS USING THE “Z” SCORE MODIFICATION, X-SCORE, G-SCORE AND S-SCORE MODELS TO ANALYZE THE ACCURACY OF THE BANKRUPTCY PREDICTION IN THE MINING INDUSTRY PERIOD OF 2016 – 2018
(International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Winarso, Eddy; Kusumah, R. Wedi Rusmawan; Kartadjumena, Eriana; Sherlita, Erly; Sukmawati, Fitri
Coal mining companies in Indonesia have a high business risk because most of the production is exported abroad, especially in China and India. The quality of coal in Indonesia is in the low category because it only produces 5,100 to 5,100 cal / gram. With fluctuations in world prices and unstable demand resulting in fluctuations in profits resulting in disrupted company performance, thus experiencing financial distress. In this study the researchers chose a coal mining company because of the number of companies listed in the stock exchange with 24 companies and 4 of them did not announce their annual reports continuously so that the companies studied were 20 companies from 2016 to 2018 company financial statement data which were processed using the analysis model financial distress revealed by (1) Z "Altman Modification score, (2) X score from Zmijewski, (3) Model G - Score from Grover, and (4) S - score from Grover to analyze the accuracy of bankruptcy predictions. The results show that (1) There are differences in the Accuracy of Bankruptcy Prediction between the Modified Z ”-Score Altman Model and the Springate S-Score Model for coal mining companies listed on the Stock Exchange in the 2016-2018 period. (2) There is a difference in the Accuracy of Bankruptcy Prediction between the Modified Z ”-Score Altman Model and the Zmijewski X-Score on coal mining companies listed on the Stock Exchange in the 2016-2018 period. (3) There is a difference in the Accuracy of Bankruptcy Prediction between the Modified Z ”- Score Altman Model and the Grover G-Score Model for coal mining companies listed on the Stock Exchange in the 2016-2018 period. (4) There is a difference in the Accuracy of Bankruptcy Prediction between the Springate S-Score Model and the Zmijewski X-Score in the coal mining companies listed on the Stock Exchange in the 2016-2018 period. (5) There is a difference in the Accuracy of Bankruptcy Prediction between the S-Score Springate Model and the Grover G-Score Model in coal mining companies listed on the Stock Exchange in the 2016-2018 period. (6) There is a difference in the Accuracy of Bankruptcy Prediction between Zmijewski's X-Score Model and Grover's GScore Model in coal mining companies listed on the Stock Exchange in the 2016-2018 period.
THE DETERMINANT FACTORS OF OPERATIONAL PERFORMANCE IN INDONESIAN BANKING COMPANIES
(International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Sherlita, Erly; Octavia, Evi; Kusumah, R. Wedi Rusmawan; Sukmawati, Fitri; Winarso, Eddy
This study aims to examine the determinant factors of operational performance in the Indonesia banking companies. The factors are tested include public funds, growth of earning assets, credit risks, liquidity risks and capital adequcy on operational performance. The data use a new unbalanced data panel from 203 financial reports of 44 banking companies that listed in the Indonesia Stock Exchange for the period 2013-2017. The results showed that public funds and the growth of earning assets have a significant negative effect on operational performance. Meanwhile, credit risk as measured by a non-performing loan has a significant positive effect on operational performance. However, this study found liquidity risk and leverage risk have no effect on operational performance.
THE INFLUENCE OF AUDITOR INDUSTRY SPECIALIZATION, AND PERSONAL CHARACTERISTICS, ON AUDIT QUALITY
(Solid State Technology Volume: 63 Issue: 4, 2020) Kusumah, R. Wedi Rusmawan; Sanuri, Anwar; Musadad, Anwar
The main theme of this research is formulated as follows: "It is suspected that public accountants do not provide audit services with adequate audit quality, because they are carried out by public accountants who do not specialize in the client industry, and do not have good personal characteristics." Public accountants who work at a public accounting firm in Indonesia that are registered with the OJK are respondents in this study, namely partners. Structural Equation Modeling (SEM) Partial Least Square (PLS) is a hypothesis testing tool used with explanatory research methods. There is a relationship between auditor specialization in the client industry and personal characteristics. Specialization of auditors in the client industry affects audit quality as well as personal characteristics that affect audit quality. The specialization of auditors in the client industry and personal characteristics and audit quality at the Big Four Public Accounting Firm shows better conditions compared to the Non-Big Four Public Accounting Firm.
THE INFLUENCE OF FINANCIAL RATIOS TOWARDS STOCK RETURNS IN VARIOUS INDUSTRIES SECTOR
(Solid State Technology Volume: 63 Issue: 4, 2020) Kaesari, Fidani Nuresa; Jihandiani, Dini; Fakhira, Fira Fitria; Sagita, Prilly Aliefia; Kusumah, R. Wedi Rusmawan
The focus of this analysis is to examine whether the present ratio of financial ratios with liquidity ratio used current ratio, for solvency ratio used the debt to equity ratio, for profitability ratio used the return on equity, and for activity ratio used the total asset turnover of assets have some effect on stock returns. This thesis includes 31 companies in various industry sectors listed on the Indonesian Stock Exchange as a target selected by a purposeful sampling process between 2017 and 2019. The methods that are used in this research are descriptive analysis, multiple linear regression analysis, hypothesis testing and also the classic assumption test of the model feasibility test. The conclusion and results of this research is that debt to equity ratio has an outcome that the stock return is affected simultaneously by debt to equity ratio meanwhile the other ratios namely current ratio, return on equity and also total asset turnover simultaneously does not have any effect.
THE INFLUENCE OF PERSONAL CHARACTERISTICS AND PUBLIC ACCOUNTANT INDEPENDENCE ON AUDIT QUALITY AND THE IMPLICATION TO AUDITEE TRUST
(Solid State Technology Volume: 63 Issue: 4, 2020) Kusumah, R. Wedi Rusmawan; Gultom, Herlinawati; Turnip, Artamita Caroline
The inadequate quality of the audit provided by an auditor will result in a decrease in the auditee's level of trust in the services provided by the public accountant. The decreased audit quality is thought to be caused by auditors who do not have good personal characteristics and auditors who are not independent in carrying out their duties. The hypothesis testing tool used in this research is Structural Equation Modeling (SEM) Partial Least Square (PLS). This study shows that auditors who have good personal characteristics and carry out their assignments properly affect the improvement of audit quality. With the increase in audit quality, it will also increase the level of auditee trust in the services provided by public accountants. This research also shows that the personal characteristics, auditor independence, and audit quality in the Big Four Public Accounting Firm is better than the Non-Big Four.
LEVEL OF HEALTH OF INVESTEE COMPANY OF HANDICRAFT SMALL ENTERPRISES AFTER BEING FUNDED BY VENTURE CAPITAL
(Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Novatiani, R. Ait; Kusumah, R. Wedi Rusmawan
Small enterprises are spearheads for national industry. However, main problem that is often faced by them is funding. Venture capital has role to give funding in order to investee companies could expand their businesses. The more company is growing, the more profits the company gains. This profit growing is an indicator for level of health of Investee Company. In determining level of company partners’ healthiness, venture capital use project condition assessment guideline, that is financial performance. Purpose of this research is to analyze level of health of Investee Company of handicraft small enterprises after being funded by venture capital. This research used descriptive methodology, using simple random sampling with total of 22 small enterprises of Investee Company, and secondary data collection technique. In summary, venture capital funding to Investee Company of handicraft small enterprises improves their level of health.
PENGARUH EFEKTIVITAS DAN KONTRIBUSI PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP PENERIMAAN PAJAK (Survei pada KPP Pratama Bandung Cibeunying, KPP Pratama Bandung Tegallega, dan KPP Pratama Bandung Bojonagara)
(Jurnal Akuntansi Bisnis & Ekonomi (JABE), Fakultas Ekonomi, Universitas Widyatama,Vol. 1 No. 1, 2015-03) Adhayani, Meitasari; Kusumah, R. Wedi Rusmawan
PENGARUH INDEPENDENSI AKUNTAN PUBLIK, SPESlALlSASl AUDITOR Dl BIDANG INDUSTRI KLIEN, DAN KARAKTERISTIK PERSONAL TERHADAP KUALITAS AUDIT SERTA IMPLIKASINYA TERHADAP TINGKAT KEPERCAYAAN AUDITEE (Survey Pada Akuntan Publik Yang Terdaftar Di Bapepam-LK)
(Indonesian Journal of Economics and Business (IJEB), Program Pasca Sarjana Universitas Padjadjaran Bandung, Volume 2 Nomor 3, 2012-12) Kusumah, R. Wedi Rusmawan
The subjects of this research were 82 auditon who works in 41 Public Accountant Firms in Indonesia. The reseorch used primary data colleected from questionnaires. Respondents were split into two categories, those were the public account group which consisted of the partnen and the emittent group which consisted of accounting andfinance managers or internal auditors. The research used the explanatory method and the hypothesis test used Structural Equation Modeling (SEM) Partial Least Square (PLS). The results of the study were as follows: (1) there is a correlation between Public Accountant Independence, Auditor's Industry Specialization, and PenonalCharacteristics; (2) PublicAccountant Independence, Auditor's industry Specialization, and Personal Characteristics influence the Audit Quality both simultaneously andpartially; and (3) Public Accountont Independence, Auditor's industry Specialization, Personal Characteristics, and Audit Quality influence the Auditee's Trust level both simultaneously andpartially. The result of this researchshowed that the declineof auditee's trust levelon theservice rendered by Public Accountant caused by the decreasing audit quolity of the Public Accountant. The decreasing audit quality of the Public Accountant caused by Public Accountant which-in spite of having a good specialization in client industry, but have badpersonal characteristics. Therefore, the PublicAccountant became unindependentin carrying out theservice, and, in the end, it lead to the decline of auditee's trust level. The research showed that the public accountant independency, auditor's specialization in client industry, personal characteristics, and oudit quality of the Big Four were better than non-Big Four Public Accountant Firm. This also proved that the non-Big Four PublicAccountant Firm didmore violation than the Big Four in Indonesia.
PENGARUH RETURN ON ASSET, PRICE EARNING RATIO, UKURAN PERUSAHAAN, PROSENTASE PENAWARAN SAHAM, DAN REPUTASI UNDERWRITER TERHADAP TINGKAT UNDERPRICING (Studi Pada Perusahaan yang Melakukan Initial Public Offering di Bursa Efek Indonesia Periode 2008-2015)
(Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Permatasari, Resti; Kusumah, R. Wedi Rusmawan
The purpose of this study was to analyze the influence of financial and non financial factors against the level of underpricing on the company that launched an Initial Public Offering (IPO) in Indonesia Stock Exchange during 2008-2015. The dependent variables are underpricing, while the independent variable is return on assets, price earning ratio, company size, the percentage of stock offerings, and underwriter reputation. The sample in this research is the 133 companies that launched an Initial Public Offering (IPO) in Indonesia Stock Exchange during 2008-2015. Sample selection technique using purposive sampling method. While analyze method in this research is multiple linear regression on the significance level of 5%. The results showed that the hypothesis partially company size and the reputation of the underwriter effect negatively to the level of underpricing. While the return on assets, price earning ratio, and percentage share offer does not affect the level of underpricing. Simultaneously return on assets, price earning ratio, company size, the percentage of stock offerings, and underwriter reputation influence to the level of underpricing.

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