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INDONESIA
Jurnal Akuntansi dan Bisnis
Published by Universitas Sebelas Maret
ISSN : 14120852     EISSN : 25805444     DOI : 10.20961
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.
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Articles 7 Documents
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Search results for , issue "Vol 13, No 1 (2013)" : 7 Documents clear
Menumbuhkan Cinta Profesi Akuntan Publik bagi Generasi Penerus Tjiptohadi Sawarjuwono; Devi Kalanjati
Jurnal Akuntansi dan Bisnis Vol 13, No 1 (2013)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v13i1.132

Abstract

This research reveals the cause of low interest of accountant graduate worked to be public accountant and higher turnover rate of public accountant in audit firm . This research applied a grounded-theory, namely digging and uncovering the typical phenomenon of Indonesia. Data collection technique was done by in-depth interview and focus group discussion (FGD). This study concluded that being AP is calling the soul, which is equipped with competence in their field, as well as having the soul of business. While the cause of the lack of interest of scholars and graduate candidates into AP accountant due to various things, such as workload, salary or compensation, level career, personal development and professional demands, a sense of business sustainability of KAP, the search job experience, as well as limited information of AP profession during the education period. In order to increase a love of profession, the Indonesian Institute of Public Accountants ( IAPI ) and Indonesian universities should be socialized in an integrated on the role and business prospects public accountant in now and the future.
Pengaruh Pertumbuhan Penjualan dan Pangsa Pasar Relatif terhadap Discretionary Revenue Hartina Husein
Jurnal Akuntansi dan Bisnis Vol 13, No 1 (2013)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v13i1.133

Abstract

By using a model of single accrual technique, this study provides evidence of managing accrual earnings in addition to aggregate accruals, as used in some previous studies to explain earnings management. The use of this model by Stubben (2010) considered more able to provide insight on how companies involves revenue account in the managing corporate profits.
Fraud Risk Factor (Opportunity) dan Fraudulent Financial Statements (Empirical Study on Nonfinancial Firm in Indonesia) Yulia Sandra Nur Fitriana
Jurnal Akuntansi dan Bisnis Vol 13, No 1 (2013)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v13i1.134

Abstract

raudulent financial statements attract the attention of various parties, because the negative impact caused considerable. Detection of fraudulent financial statements still become a problem that still do not have a best solution. This study aims to empirically examine the effect of fraud risk factors (opportunity) to the occurence of fraudulent financial statement. Fraud risk factors (opportunity) are proxied by the size of commissioner, the nature of industry, board of commissioners independence, the presence of commissioner on audit commitee, audit committee independence, interim financial reporting, and related party transactions. While fraudulent financial statements that are dependent variable is proxied by the independent auditor's opinion. The population of this study is non financial companies listed on the Indonesia Stock Exchange in 2009 until 2011. This study used purposive sampling techniques and total sample of this study is 218 nonfinancial firm. Logistic regression testing is used to test the hypothesis in this study. The results of this study found that proxy of nature of industry, ratio of receivable to sales, and board of comissioner independence have significant positive effect, while audit committees independence has significant negative effect to the occurence of fraudulent financial statements.
Perilaku Manajemen Laba: Pengaruh Jenis Profesi, Love of Money, Sikap Skeptis dan Komitmen Profesional Isna Putri Rahmawati; Bambang Riyanto
Jurnal Akuntansi dan Bisnis Vol 13, No 1 (2013)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.475 KB) | DOI: 10.20961/jab.v13i1.135

Abstract

This study aimed to examine differences in earnings management behavior between executive managers and professional background in the accounting profession and to test the influence of love of money, skepticism and professional commitment to the earnings management behavior. Research with survey method using 58 students of Master of Management and 53 students of Master of Accounting who has been working as a proxy of the manager and the accounting profession. This study focused on opportunistic earnings management practices, the practice of earnings management with the intent to gain personal advantage. The results of this study indicate that the behavior of earnings management is more likely to be done by a professional background in executive managers rather than accountants profession. In addition, the results of empirical testing demonstrate that the love of money has a positive effect on earnings management behavior. While questioning mind, suspension of judgment, and professional commitment have no effect on earnings management behavior.
Pengaruh Kualitas Audit dan Perusahaan Suspect terhadap Real Earnings Management Ferda Puspitaningrum
Jurnal Akuntansi dan Bisnis Vol 13, No 1 (2013)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v13i1.136

Abstract

This study examines the influence of audit quality and suspect firms to real earnings management. In this research, real earnings management measured by three variables of real activities manipulation, real activities manipulation through cash flow from operation (CFO), real activities manipulation through production cost and real activities manipulation through discretionary expense. Real earnings management model based on Roychowdhury (2006) and Inaam et al., (2012). This research was conducted by using secondary data from financial reports. First by performs regression analysis to find the estimated value of abnormal cash flow from operation, production costs and discretionary costs. Next, the three abnormal values will be summed and the regression analysis will be done by using suspect firms and audit quality as independent variables. This aims to test each hypothesis stated. Results of this study shows that audit quality and suspect firms have positive and significant effect on real earnings management.
Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit Investigatif pada Kantor Perwakilan BPK-RI Yogyakarta Annisa Perdany; Sri Suranta
Jurnal Akuntansi dan Bisnis Vol 13, No 1 (2013)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v13i1.137

Abstract

This research was conducted to examine the influence of auditor’s competence and independence toward the quality of audit investigative at delegation BPK-RI Yogyakarta. Independent variables in this research are competence and independence of auditors and the dependent variable is the quality of the investigative audit. The sample used in this study were 50 auditors. The method used in the selection of the sample is census method. Data research using primary data by distributing questionnaires to BPK-RI representative Yogyakarta. The analysis model used in this study is multiple linear regression and using SPSS version 16.0. The test results of multiple linear regressions showed that the competence and independence simultaneously affect the quality of the investigative audit conducted by BPK-RI Yogyakarta’s auditor. Partially, competence is significant and positive effect on the quality of the audit investigative. While independence is not significant and negative effect on the quality of the audit investigative.
Dinamika Bursa Saham Asing dan Makroekonomi terhadap Indeks Harga Saham Gabungan Bursa Efek Indonesia Rowland Bismark Fernando Pasaribu; Dionysia Kowanda
Jurnal Akuntansi dan Bisnis Vol 13, No 1 (2013)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v13i1.138

Abstract

The development of the interaction of monetary indicators, foreign stocks, and the stock price index in the context of the dynamics of the relationship are discussed short and long term. The analysis technique used is cointegration analysis and error correction mechanisms for the period 2003-2010. From the research results that: a) in the short term, rising inflation will lead to decline in the stock price index, but in the long run, instead of rising inflation, ceteris paribus, it will increase the stock price index. Partially, the inflation rate did not significantly influence the stock price index in both the short-and long-term, b) 3-month SBI rate negative, but not significant effect on the stock price index in both the short and long term, c) increase in the number of money supply in the short term, will increase the stock price index, both in short and long term; d) the exchange value of rupiah against the U.S. dollar has significant negative effect on stock price index, both short and long term; e) reserves countries have positive and significant impact on the stock price index in both the short-and long-term; f) for foreign exchange, short-term period, the increase in the composite index of stock markets of Malaysia and Singapore ceteris paribus, it will reduce Indonesia's stock index, while for two other exchanges, PSEI and Shanghai, have positive implications of IDX fluctuations. Fluctuations in both the exchange of each will improve the IDX Composite Index. In the long term, unless the Singapore stock market, fluctuations in the three stock exchanges will improve IDX; g) simultaneously, the monetary indicators and the foreign exchanges have positive and significant impact on the stock price index, both short term and long term.

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