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JURNAL AKUNTANSI DAN AUDITING

akuditi
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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

Search results for , issue "Volume 7, Nomor 1, Tahun 2010" : 7 Documents clear

PENGARUH PERTIMBANGAN ETIS, PERILAKU MACHIAVELIAN, DAN GENDER DALAM PEMBUATAN KEPUTUSAN ETIS MAHASISWA S1 AKUNTANSI Suliani, Metta; Marsono, Marsono
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This research had purposed to test and to know how big the impact of ethical reasoning,Machiavellian behaviour, and the impact of gender to ethical decision making. This research alsopurposed to found if there were any different impact of ethical reasoning, Machiavellian behaviourand gender between the group of accounting students in Satya Wacana Christian University andAtma Jaya Catholic University. This research used Purposive Sampling to choosed the sample.Sample of this research are 93 accounting students in Satya Wacana Cristian University and 97students in Atma Jaya Catholic University that have passed the Auditing I and Auditing II lessons(the name of the lessons depends on the curriculum of the university). Number of the samplewas obtained by the Slovin formula. The result indicated that on both sample, Machiavellianbehaviour had impacted the ethical decision making, whether on first or second condition. Butthe ethical reasoning and gender did not have impact on ethical decision making. This reseachalso indicated that there were no result differences between the group of accounting students inSatya Wacana Christian University and Atma Jaya Catholic University.

ANALISIS DETERMINAN GRAPHICAL INFORMATION DISCLOSURE SEBAGAI PENDUKUNG PRINSIP TRANSPARANSI PERUSAHAAN PUBLIK DI INDONESIA Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Managements report the graphical information disclosure toward multi user to decision making.The graphical information disclosure is consist of: sale, revenue, income, equity, asset, liabitity,cash, and expense. This research gets 56 firm that have financial reporting with graphicalinformation disclosure index 49,5%. The research gets result that all of the firm characteristicsdonâ€™t have effect of graphical information disclosure index. Graphical information disclosuretowards understand of financial reporting better and effective.

Pengaruh Perubahan Book to Market Value, Nilai Tukar, dan Ukuran Perusahaan terhadap Perubahan Return Saham Yuyetta, Etna Nur Afri
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Capital market theory is concerned with the equilibrium relationship between risk and expectedreturn on risky assets (Drew, et al (2003). This study aims to investigate the effects of bookto-market value, exchange rate and firmâ€™s size changes on the stock returns. The use of Engle-Grangerâ€™s Error Correction Model completed with Cointegration Test, allow this study to testthe short term as well as the long term relationship between variables. The evidence show thatbook-to-market value and exchange rate changes do predict the stock return changes, but not forthe firmâ€™s size. The interpretations and the implications are discussed.

PENGARUH TINDAKAN SUPERVISI, BUDAYA ORGANISASI, KEPRIBADIAN, DAN PELATIHAN TERHADAP KELENGKAPAN LAPORAN KEUANGAN Studi pada Kabupaten Karanganyar Anwar, Desiandi Sayful; Amalia, Dewi
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study empirically examined the influence of the supervising, culture, personality, and training on the completeness of financial statements of the local governments. To collect the data, a research instrument was prepared to participant. Using survey information collected from 50 accountant who prepare the financial statement on Kabupaten Karanganyar Central Java Province, this study uses full regression method. The results of the test show that the supervising and training provide influence on the completeness of financial statements on Kabupaten Karanganyar. The results indicated that the supervising from the higher managers increase the financial statements completeness. And in the same way, training for the accountant increase the completeness of financial statements too.However, the researcher failed to find the influence of the culture and personality on the completeness of financial statements of the local governments.

PENGARUH FAKTOR INTERNAL BANK TERHADAP JUMLAH KREDIT YANG DISALURKAN (Studi empiris pada bank yang terdaftar di Bursa Efek Indonesia) Yuda, I Made Pratista; Meiranto, Wahyu
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Providing funds (lending) in the form of credit is an activity that dominates the banking businessin its function as an intermediary institution. Performance of the banking industry-improvedresults with increasing intermediation role and has improved bank profitability. This study aimedto examine the effect of bank internal factors (third party funds obtained from the public, capitaladequacy ratio, return on assets and non-performing loans) to outstanding loans. The samples inthis study were the banks listed on the Indonesia Stock Exchange from 2006 to 2009. The data willbe analyzed by multiple regression. The analysis technique used to test the research hypotheseswere the F test and t test with a significant level of 5%. The results of this study indicate that thethird-party funds have a positive effect on lending, capital adequacy ratio has a negative effecton lending, return on assets has a positive effect on on lending. Non-performing loans have anegative effect on lending. From the analysis it can be concluded that the third-party funds,adequecy capital ratio, return on assets and non-performing loans have an effect simultaneouslyto outstanding loans.

PERAN VARIABEL KOMITMEN ORGANISASI DAN INOVASI PADA HUBUNGAN PENGANGGARAN DAN KINERJA: STUDI KASUS PADA SKPD KABUPATEN MAGELANG Kunwaviyah, Kunwaviyah; Syafruddin, Muchamad
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to examine the budgetary participation and performance relationship in apublic sector organization. It also attempts to examine whether organization commitment andperception of innovation mediate the budgetary participation and performance relationship.To collect data of this study, survey questionnaires are used. From 160 questionnaires weregiven to managers in a public sector organization, questionnaires with complete answers were58 questionnaires (36.25%). A path analysis was utilized to examine the direct and indirecteffects of budgetary participation on managerial performance.The analysis results indicate thatbudgetary participation and managerial performance have positive relationship and statisticallysignificant. Budgetary participation also directly affects organization commitment and perceptionof innovation. But budgetary participation did not indirectly affect managerial performance viathe intervening variables of organization commitment and perception of innovation.

PENGARUH KINERJA INTELLECTUAL CAPITAL TERHADAP KINERJA INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Windri, Windri; Januarti, Indira
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The aims of this study are to analyze the effect of intellectual capital performance on intellectualcapital disclosure in annual report of manufacturing company listed in Indonesia Stock Exchange(IDX) period 2004-2006 and to analyze the level of intellectual capital disclosure in annualreport period 2004-2006. 50 companies was taken as samples in the research.This paper usescontent analysis to compile a measure of disclosure on each annual report of manufacturingcompany and statistical analysis to test whether intellectual capital performance has a positiveeffect to intellectual capital disclosure. Based on statistical analysis, it is concluded that theintellectual capital performance and firm size have a positive effect to intellectual capitaldisclosure. Leverage has no effect to intellectual capital disclosure. The result of content analysisshows that the intellectual capital disclosure in annual report of manufacturing company period2004-2006 are less than 50%.

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