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Overview Topik-topik Riset

Akuntansi
Harjanti Widiastuti
Disampaikan dalam acara Workshop
Profil Lulusan dan Bidang Kajian Riset
24 Oktober 2018
Profile Lulusan Akuntansi UMY
• Menghasilkan lulusan yang mampu bekerja di
bidang akuntansi manajemen, keuangan,
syariah, pemerintahan, dan pendidikan
Kluster dan Rumpun Mata Kuliah
• Dasar dan AIK
• Akuntansi Keuangan
• Akuntansi Manajemen
• Audit
• Sistem Informasi
• Akuntansi Syariah
• Akuntansi sektor publik dan Perpajakan
• Metopen dan Alat
Bidang kajian riset
• Akuntansi keuangan dan Pasar modal
• Akuntansi Manajemen
• Pengauditan
• Sistem Informasi
• Akuntansi Syariah
• Akuntansi sektor publik dan Perpajakan
• Pendidikan Akuntansi
Pertimbangan memilih bidang kajian
• Bidang kajian bersinggungan satu sama lain
• Minat bidang kajian (minat bekerja)
• Riset archival atau data primer (survey,
eksperimen)  pertimbangan waktu, tenaga,
dana.
Akuntansi keuangan dan Pasar modal

• Financial reporting quality


– Riset kandungan informasi dan Value relevance 
menguji kebermanfaatan informasi akuntansi
untuk pembuatan keputusan investasi, kredit.
– Antecedent and consequence of earnings
management
– Antecedent and consequence of earnings quality
– Conservatism, accrual quality
– Reporting delay
Akuntansi keuangan dan Pasar modal

• Disclosure
– financial statement disclosure
– Intellectual capital disclosure
– Corporate social responsibility disclosure
– Sustainability reporting
– Risk management disclosure
– corporate governance disclosure
Akuntansi keuangan dan Pasar modal

• Antecedent and consequence accounting choices


• Impact of adoption new standards on financial
reporting quality, disclosure
• International Comparative study on financial
reporting quality, disclosure
• Firm performance and compensation
• Corporate governance
– corporate governance mechanism
– CG Index
Akuntansi Manajemen

• Managerial performance
• Managerial characteristics or personality
(locus of control, commitment, motivation)
• Culture, Strategy
• Budgetary process (participative, slack,
feedback, escalation)
• Incentive scheme, executive compensation
• Whistle blowing
Pengauditan

• Antecedent of audit quality: personal characteristic,


independency, competency
• Consequence of audit quality
• Audit judgment
• Internal audit
• Auditor changes /switching,
• Audit fee
• Premature sign of
• Fraud detection
• Financial Crime in private and public sector
Sistem Informasi

• Technology acceptance model (TAM): perceived


usefulness & perceived ease of use
• Technology readiness: optimism and innovativeness
• Compatibility, system quality, information quality
• Accounting information system and performance
• DeLone and Mclean: model of information system
success, person-job fit, task-tecnology fit
• Knowledge sharing model
Akuntansi Sektor Publik dan Perpajakan

• Government Internet financial reporting


• Corporate governance: Hospital, university,
BPJS, Bumdes
• Performance measurement: government,
Hospital, university, Bumdes
• Dana desa
• Bumdes
Akuntansi Sektor Publik dan Perpajakan

• Dampak undang-undang pajak


• Antecedent and consequence of Tax
avoidance and Book tax diferences
• Tax reform: efilling, ebilling, sunset policy
Akuntansi Syariah
• Penerapan akuntansi zakat
• Islamic social reporting
• Culture and disclosures of Islamic value
• Sukuk /obligasi syariah
• Comparative study with conventional
• Corporate governance
• Financial reporting and performance
• Akuntansi masjid, pesantren, wakaf