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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 8 Documents
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Search results for , issue "Vol 13, No 2 (2013)" : 8 Documents clear
Analisis Pengaruh Book-Tax Differences terhadap Persistensi Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftard di Bursa Efek Indonesia Tahun 2005-2010) Muhammad Harun
Jurnal Akuntansi dan Bisnis Vol 13, No 2 (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.v13i2.140

Abstract

This study aims to obtain empirical evidence about the effects of book-tax differences on the earnings persistence and persistence of accruals component. This study used a sample of manufacturing companies, totaling sample is 56 companies listed in the Indonesia Stock Exchange (BEI), and publish audited financial statements that consistent in 2005-2010. Samples were taken used purposive sampling method. Data analysis using multiple regression method. The results of this study indicate that companies with temporary book-tax differences provide incremental information usefull over the magnitude of accruals for the persistence of earnings, and companies with temporary book-tax differences provide incremental information over the magnitude of accruals for the persistence of the accruals component of earnings.
Mampukah Program CSR Mengatasi Konflik Pencemaran Lingkungan antara Perusahaan dengan Masyarakat Lokal Neny Adriani; Tjiptohadi Sawarjuwono
Jurnal Akuntansi dan Bisnis Vol 13, No 2 (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.v13i2.141

Abstract

Several studies in many developing countries presents examples of conflicts events between mining companies with the surrounding community. Mining companies usually much blamed for carelessness on the environment, human rights abuses, discriminatif management, policy and operations that are less favor. Conclusion of these studies show that, if the company more "responsible" with CSR programs that suit the needs of society and the state in the areas of operations, community resistance to its operations could be minimize. Accordingly, this study tries to question, does CSR plays a role in the resolution of conflict between one of the major mining companies in Indonesia, Pertamina, with local communities. The study was conducted with a narrative approach. The data obtained through interviews and documentation from internal Pertamina’s weekly magazine. The analysis has done by linking the theory with the data that has been collected to answer the research questions. The results showed that, under certain conditions, CSR does play a role in conflict resolution.
Pengaruh Adopsi Information Technology Fashion terhadap Kinerja Keuangan Perusahaan dan Legitimasi Perusahaan Andi Asrihapsari
Jurnal Akuntansi dan Bisnis Vol 13, No 2 (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.v13i2.142

Abstract

This research aims to get empirical evidence about: the influence of information technology fashion adoption toward company’s financial performance and corporate reputation, and the influence of competitive strategy typology, information technology maturity, and firm size toward information technology fashion adoption. In this research, there are one independent variable namely information technology fashion adoption, two dependent variables namely company’s financial performance and corporate reputation, and also three antecedent variables namely competitive strategy typology, information technology maturity, and firm size. The method of gathering data applied in this research is survey with questionnaire instrument. The population sample in this study was the entire restaurant and cafe company that provides free hotspot services in Indonesia. Sampling was conducted at the restaurant and cafe which provide free hotspots service in the region of Yogyakarta and Surakarta, with purposive sampling criteria. Based on the criterion of sample taking have been determined, a 42 final sample of research can be gained. In order to know about the degree of probability to adopt information technology fashion, 28 eligible samples is obtained to be analyzed. To analyze the data in this research, path analysis is used in which the data are processed by using SmartPLS ver.2.0.M3. In general, this research indicates that information technology fashion adoption gives significant positive influence to company financial performance and corporate reputation. Information technology maturity and firm size give significant positive influence to information technology fashion adoption. On the contrary, the influence of competitive strategy typology toward information technology fashion adoption is not significant.
Pengaruh Dana Alokasi Umum, Pendapatan Asli Daerah, Sisa Lebih Pembiayaan Anggaran (SiLPA), Luas Wilayah, dan Jumlah Penduduk terhadap Alokasi Belanja Modal (Studi pada Kabupaten dan Kota di Pulau Jawa Tahun 2012) Sulardi Sulardi; Ulva Navatilova Menes
Jurnal Akuntansi dan Bisnis Vol 13, No 2 (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.v13i2.143

Abstract

This study aimed to determine the effect of the general allocation fund/ Dana Alokasi Umum (DAU), local revenue/ Pendapatan Asli Daerah (PAD), financing surplus budget/ Sisa Lebih Pembiayaan Anggaran (SiLPA), region/ luas wilayah, and population on allocation of capital expenditure. This study uses secondary data Realized Budget Report/ Laporan Realisasi Anggaran in 2011, Budget of Local Revenue and Expenditure/ Anggaran Pendapatan dan Belanja Daerah (ABPD) in 2012, region data, and population data. The samples used in this study are all districs and cities in Java. The research method is a census method that takes the entire data as a sample. Testing hypothesis in this research using a multiple regression analysis. The results of the statistical tests indicates that PAD, SiLPA, and the population has positive and significant impact on the allocation of capital expenditures. DAU has negative and significant impact on capital expenditures. Meanwhile, a region has positive and insignificant effect on allocation of capital expenditure.
Pengaruh Karakteristik Komite Audit terhadap Reviu atas Laporan Keuangan Interim oleh Auditor Eksternal (Studi Empiris pada Bank yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2010) Rahmi Triaputri
Jurnal Akuntansi dan Bisnis Vol 13, No 2 (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.v13i2.144

Abstract

This research examines the influence of independent variables of audit committee characteristics that represented by the number of audit committe members, audit committee independent, the frequency of audit committee meetings, and educational background of audit committee on review of interim financial statement by external auditor. This study is quantitative descriptive. The sample for this study is obtained from the listed bank in Bursa Efek Indonesia (BEI), according to the Indonesian Capital Market Directory (ICMD) classification in 2007-2010 by using purposive sampling method. The independent data are obtained from the audited annual report of the sample companies in 2005-2009. While the independent auditor’s report of interim review is obtained from interim reporting of the sample companies in 2007-2010. The logistic regression result show that audit committe size, audit committee independent, the frequency of audit committee meetings, and educational background of audit committee did not affect review of interim financial statement by external auditor. Based on the results of statistical analysis, we can conclude that the analytical results do not support all the proposed research hypotheses.
Impact of Government Policies in the Influence of Market Practices on Financial Performance of Small and Medium Enterprises (SMEs) in Iraq Emad Harash; Sofri Bin Yahya; Essia Ries Ahmed; Fatima Jasem Alsaad
Jurnal Akuntansi dan Bisnis Vol 13, No 2 (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.v13i2.145

Abstract

Previous studies that examined the effect of market practices on the performance mainly concentrated on large companies. The review of the small and medium enterprises (SMEs) literature reveals limited research has attempted to investigate the moderating effect of government policy in SMEs, particularly in the Iraq context. This study general review the moderating effect of government policy on the relationship between market practices related to the provision of high quality products and market activities such as personal selling, sales promotion, advertising, pricing-related issues, and distribution coverage and financial performance of SMEs in the Iraq. Findings of the study indicate the performance of SME vary with the choice of the market practices they adopted. Additionally, to a certain degree, the discussions of the study suggest government policy as measured by market complexity of process moderates the relationship between market practices related to the provision of high quality products and market activities such as personal selling, sales promotion, advertising, pricing-related issues, and distribution coverage and the financial performance of SMEs
Pengaruh Accrual Earnings Management dan Real Earnings Management terhadap Kinerja Perusahaan dengan Struktur Kepemilikan sebagai Variabel Pemoderasi Muhammad Syafiqurrahman; Dian Antony
Jurnal Akuntansi dan Bisnis Vol 13, No 2 (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.v13i2.146

Abstract

This research aims to examine the effect of accrual earnings management and real earnings management on firm performance and examine the influence of of ownership structure in moderating the relationship between accrual earnings management and real earnings management to corporate performance. Companies that do accrual or real earnings management is expected to report good performance. Accrual earnings management is measured using discretionary accruals, and real earnings management is calculated by summing the standardized variables of abnormal CFO, abnormal production cost, and abnormal discretionary expense, as well as ownership structure in this research can be divided into concentrated ownership structure and ownership structure spread. The sample in this study were non-financial public company listed on the Stock Exchange and obtained a sample of 118 firms with observations for 4-year period (2004-2007). This study obtained evidence that accrual earnings management does not affect the performance of the company, while real earnings management affects firm performance. Ownership structure does not affect the relationship between accrual earnings management with the company's performance, but the ownership structure weaken the relationship between real earnings management to corporate performance.
Penerapan Model Altman Z-Score dalam Memprediksi Kebangkrutan pada Perusahaan Go Public di Indonesia Periode 2008 – 2013 Fajria Listyowati Wahyu Sejati
Jurnal Akuntansi dan Bisnis Vol 13, No 2 (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.v13i2.147

Abstract

The issues examined in this study: (1) Is the condition of the company's bankruptcy force delisting categories can be predicted using a model of the Altman Z-Score in the five-year period prior to the delisting of the company? (2) Is the Z -score formula and Z "-score formula can accurately predict bankruptcy ? The sample used in this study are the companies that have force delisted from the Indonesian Stock Exchange (IDX) due to financial difficulties and the company is still listed in the 2008-2013 that has the same size and business lines as the company delisted. The variables that were examined, namely the model variables and the Altman Z -score bankruptcy prediction. The data collected is secondary data obtained from the financial statements of the companies studied. The analysis used the analysis of the application of the Altman Z-score ( Z-score and Z "- score formula) on each of the companies studied. The result of the study concludes that overall of manufacturing company that has been forcibly removed by Indonesian Stock Exchange can be predicted to be bankrupt during the previous five years, while the company is still active on the Indonesian Stock Exchange, Z -score formula can only be accurately classify the financial health of the company amounted to 36.84 %. In the non-manufacturing sector there are only three companies that is able to be predicted accurately from 7 companies surveyed or force delisting of 42.86 %, while the company is still active in the IDX formula Z"-score can accurately characterize the financial health of the company by 80 %. Conclusions of this study is the Z-score formula and Z "-score formula (Altman model modification) can not accurately predict the bankruptcy of the go public company in Indonesia. Ratio to be noted that the ratio of corporate liquidity and profitability ratios.

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