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INDONESIA
JURNAL AKUNTANSI DAN AUDITING
Published by Universitas Diponegoro
ISSN : 14126699     EISSN : 25497650     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Volume 10, Nomor 1, Tahun 2013" : 7 Documents clear
PENGARUH CORPORATE GOVERNANCE TERHADAP HUBUNGAN BESARAN DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI DENGAN MANAJEMEN LABA: STUDI EMPIRIS PERUBAHAN PSAK NO. 7 Juvita, Desriana; Siregar, Sylvia Veronica
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.533 KB) | DOI: 10.14710/jaa.10.1.45-67

Abstract

The purpose of this research is to examine the effects of effectivity of board of commisionerand audit committee on the relationship between related party transactions (RPT) amountand disclosure on earnings management. This research is using 86 samples of the company inmanufacturng industry on 2010 and 2011 to see the comparation of the changes in PSAK No.7.The result shows board of commisioner and audit committee effectiveness weaken the relationshipbetween amount of RPT and earnings management. Moreover, disclosure of RPT according toPSAK No.7 (revised 2010) and Bapepam-LK weaken the relationship between RPT and earningsmanagement.
PENGARUH AKUNTABILITAS, KOMPETENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERATING Elen, Trismayarni; Mayangsari, Sekar
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.046 KB) | DOI: 10.14710/jaa.10.1.68-92

Abstract

This research was to obtain empirical evidence on the influence of Accountability, Competence,Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit withindependence as Moderating Variable. The research was conducted by distributing questionnairesat several affiliated and non-affiliated registered public accountants located in Jakarta.Analysis model used to test the hypotheses was multiple linear regression, these analysis wasbased on valid questionnaires from 117 respondents. These research outcomes concluded thatthe accountability and integrity of partially significant effect on the quality of audit, while thecompetence, professionalism, and objectivity had no effect on audit quality partially. In addition, this research proved that accountability moderated by the independence significantly affected the quality of the audit, while the competence, professionalism, integrity and objectivity moderatedby independence had no significant effect on the quality of the audit.
INDEPENDENT COMMISSIONER, INSTITUTIONAL OWNERSHIP AND FINANCIAL DISTRESS BANKS IN INDONESIA Isnalita, Isnalita; Utama, Anak Agung Gde Satia
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.743 KB) | DOI: 10.14710/jaa.10.1.1-12

Abstract

This research aim to determine the effect of independent commissioner and institutional ownershipto financial distress banks in Indonesia. The existence of the banking crisis occurred in 1997/1998resulted the collapse of public confidence in banking industry. In 2008, the scale, pattern, anda different scope, we face the reality that seems similar to the condition of the banks in the endof 1997. Financial distress experienced is not only caused by external factors stemming fromthe bank but also can be caused by internal factors. On the other hand, the financial distress inthe banking sector can be caused by governance are not good in running the bank’s operations.This study used a quantitative approach. The unit of analysis is the banks in Indonesia with dataobtained from directory of Bank Indonesia in 2008-2009. The research sampling techniques use saturated sampling or census. Research design use multiple logistic regression with the cross section. The result from this study indicated that independent commissioners and institutionalownership cannot prevent the financial distress in 2008 and 2009.
PERAN CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SOSIAL DAN LINGKUNGAN: STUDI EMPIRIS BADAN USAHA MILIK NEGARA Suhardjanto, Djoko; Utama, Wahyu B.; Supriyono, Supriyono
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.499 KB) | DOI: 10.14710/jaa.10.1.93-113

Abstract

The purposes of this study are to examine the effect of corporate governance to social and environmental disclosure of Indonesian State-Owned Enterprises (SOEs) and to examine thedegree of social and environmental disclosure between listed public entities and non-listedpublic entities. Corporate governance are identified as the the proportion of independent commissioners, the number of board meetings, experience of president commissioner and theproportion of independent audit committee members. This study also uses profitability as control variable. The level of social and environmental disclosure is measured based on identified items of Sustainability Reporting Guidelines from Global Reporting Initiative (2006). Under purposive sampling, secondary data of 56 annual reports year 2007-2009 of SOEs in Indonesia.The average level of social and environmental disclosure is at 42,11% and there is significant gap of the level of social and environmental disclosure between listed public entities and non listed public entities.In accordance to the purpose of the study,there sult of multiple regressionshows that corporate governance affects the level of social and environmental disclosure throughthevariable proportion of independent commissioners. Other variables, the number of board meetings, the proportion of independent audit committee members and the experience of president commissioner are not good predictors for level of social and environmental disclosure.
FAKTOR FUNDAMENTAL, SUKU BUNGA DAN NILAI TUKAR TERHADAP RETURN SAHAM Widyastuti, Tri; Andamari, Basis G.
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.246 KB) | DOI: 10.14710/jaa.10.1.13-28

Abstract

This research is performed in order to test the influence of the variables Return on Equity (ROE),Debt Equity of Ratio (DER), Earning per Share Log (EPS Log), Interest Rate and Exchange Ratetoward Stock Return of companies that specializes in consumption goods sector that is listed inBEI over period 2008 – 2011. Data analysis with multi linier regression and hypothesis test usedt-test and F-test at level of significance 5%. Besides that, a classic assumption examination whichconsist of data normality test, multicolinierity test, heteroskedasticity test and autocorrelation testis also being done to test the multi linier regression model. Based on normalty test, multicolinieritytest, heteroskedasticity test and autocorrelation test, the multi linier regression model has fulfilthe classic assumption deviation empirical evidence show as EPS Log, and Interest Rate haveinfluence significance toward Stock Return. ROE, DER and Exchange rate do not have influence significance toward Stock Return . Where it was proved that together ROE, DER, EPS Log, Interest Rate and Exchange Rate have influence significance toward Stock Return of the company
KOMITMEN ANTARA AUDITOR DAN KLIEN: ANTESEDEN DAN KONSEKUENSI Cahyonowati, Nur
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (704.231 KB) | DOI: 10.14710/jaa.10.1.114-137

Abstract

This research examines the antecendents and consequences of commitment in auditor andauditee relationship. Using mail survey to public company and client’s of a local audit firmin Semarang, this research found client orientation is an important determinant for affectivecommitment. Both affective and calculative commitments predicted client’s opportunistic behavior.Affective commitment is suggested to decrease client’s opportunistic behavior, while, calculativecommitment is suggested to increase client’s opportunistic behavior. Finally, this researchsuggested that auditee’s opportunistic behavior determined auditee’s continuance intention.
KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN ITEM VOLUNTARY DALAM LAPORAN KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA Sabeni, Arifin
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1021.367 KB) | DOI: 10.14710/jaa.10.1.29-44

Abstract

This research is aimed a) to identify the level of voluntary disclosure by using Voluntary DisclosureIndex, and b) to analyze the firm’s characteristics that have significant impact on disclosure levelof each firm in certain industry. The Descriptive statistics and multiple regression analysis areused to examine these objectives, particularly for analyzing firm’s characteristic ( such as board ofdirectors composition, the number of audit committee’s member, firm’s size, leverage, profitability,firm’s operations, and the industry types) and their impact on the voluntary disclosure level. Theresults  by using descriptive statistics show that the mining industry have the highest voluntarydisclosure Index (VDI), followed by infra structure and transportation industry, then agricultureindustry. The lowest of Voluntary disclosure index is property and real Estate industry. The resultsalso show that the board of director composition, firm’s size, firm’s operation, and the industrytypes have the significant impact on the level of voluntary disclosure.

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