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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 14, No 1 (2014)" : 8 Documents clear
Performance Measurement of State University with Service Public Financial Management Board in Indonesia Asri Diah Susanti; Anni Aryani
Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014)
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.v14i1.148

Abstract

This study aims to determine the pattern of university performance management Public Service Board (BLU). To measure the size of the financial performance of the university using the ratio Composite Financial Index (CFI) Higher Education made ​​by KPMG in the financial statements of public universities in Indonesia. This ratio includes the primary reserve ratio, net income ratio, return on net assets ratio, and the viability ratio. To determine the performance of three ways, namely by comparing the performance of units before and after use patterns BLU financial management, comparing the performance of units BLU and units non-BLU, examine the effect of flexibility on performance. The analytical tool used in this research is to use your paired sample t-test, independent sample t-test, and linear regression. The results showed that there were different university performance before and after using the BLU management scheme, there are different patterns of performance management BLU and universities with the pattern of non-BLU, and flexibility affect the performance. This difference is seen in the primary reserve ratio and the net income ratio. Return on net assets ratio showed no significant results, whereas the viability ratio can not be measured because only two universities that reported this ratio. The university is the University of Indonesia and Hasanuddin University.
Analisis Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Ratih Paramitasari
Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014)
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.v14i1.149

Abstract

A company listed in the Indonesia Stock Exchange has to announce annual report to Indonesia Stock Exchange and investors. An auditor audits annual report published by company. An auditor audit annual report published by public company, big companies, little companies, and non profit companies. Public accountants practice through a public accounting firm. One of professionalism criteria of an auditor is timeliness to announce an annual report. Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This time difference called audit delay. If an auditor completed the audit work longer, audit delay is too. The purpose of this study is finding empirical evidence that firm size, operation profit/loss, firm operation complexcity, and auditor reputation influence to audit delay. The population of the study is the LQ45 companies listed in the Indonesia Stock Exchange. LQ45 companies have high liquidity and sensitivity to capital market, so the samples represent capital market condition. The dependen variable in the study is audit delay, and independent variables are firm size, operation profit/loss, firm operation complexcity, auditor reputation. The data analysis uses multiple regressions simultaneously and partially. The result shows that are firm size, operation profit/loss, firm operation complexcity, auditor reputation have significant influence towards audit delay simultaneously and partially. Keywords : audit delay, firm size, operation profit/loss, firm operation complexcity, auditor reputation
Pengaruh Pemahaman Pimpinan Sekolah tentang Sistem Pengendalian Intern Pemerintah (SPIP) terhadap Efektivitas dan Efisiensi Pengelolaan Keuangan Sekolah di Kota Madiun Siti Zoebaidha; Payamta Payamta
Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014)
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.v14i1.150

Abstract

This study discusses the impact of the understanding school leaders about the Government Internal Control System (SPIP) on the effectiveness and efficiency of the financial management of the school in Madiun. SPIP includes the components of control environment, risk assessment, control activities, information and communication and also monitoring. This research uses populations of all public school leaders in SMA/SMK/MA in Madiun with the number of 13 schools. This research use a census technique, which is a technique for determining the sample based on the entire population (Sugiyono, 2008: 67). The Result of descriptive statistics regarding the understanding of school leaders in Madiun on the SPIP shows that most school leaders have understood for SPIP. T test results for models 1 and 2 showed significant positive results. It is supported from R2 test results and regression test model 1 and 2. While the crosstabulasi variable analysis showed a significant correlation between the effectiveness and efficiency of the financial management of the school. This is reinforced by the results of the chi square test and it’s contingent coefficient.
Pengungkapan Intellectual Capital : Mandatory atau Voluntary? Noorina Hartati
Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014)
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.v14i1.151

Abstract

Intellectual Capital began ogled by the stakeholders because of its existence as an intangible asset that is no less important to tangible assets.. Therefore, these companies began to actively move the training programs for its employees rather than expanding its business for example by buying land for expansion of land and build office buildings and factories. Most of the mandatory disclosure required by the accounting profession in relation to physical capital. The recognition of intellectual capital as a pivotal factors for the company, making mandatory disclosure related to physical capital becomes less relevant for the user. This has led to gaps in information related to investment decision making. Therefore, standard setters should develop guidelines for the disclosure of intellectual capital in order to protect the interests of users (Suhardjanto and Wardhani, 2010).
Earnings Management dan Beban Pajak Juliati Juliati; Ahmad Ridwan; Sofyan Hadinata
Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014)
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.v14i1.152

Abstract

This study have a goal to give empirical evidence that deferred tax expensea and current tax expense have an aility to detect eanings management at changing of tax rate like the study that be done(Philips, 2003; Dhaliwal, 2003, Yulianti, 2005 dan Hendrawan, 2007). This study used discretionary accruals to measure earnings management. Data used manufacturer company that list at Indonesian Stock Exchange 2008 -2012. The test of liner regression showed that deferred tax expense and current tax expense have an ability to detect earnings management.
Pendeteksian Kecurangan Laporan Keuangan Pemerintah Daerah di Indonesia (Studi Kasus pada Pemerintah Kota Surakarta) Wijayanti Puspita Puspitaningrum
Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014)
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.v14i1.153

Abstract

This study aimed to analyze the effect of rationalization factor from fraud triangle theory in detect fraudulent financial statements. Rationalization factor measurement using the control environment elements, namely integrity and ethical values​​, commitment to competence, and management philosophy and operating style. Restatement is used as a proxy for financial statements that indicate fraudulent financial statement . The population in this study is the Satuan Kerja Perangkat Daerah (SKPD) within the scope of Surakarta City Government. Sampling in this reseach using total random sampling techniques, with respondents who selected structurally related to official controls on the ins and outs of SPIP. The research data was collected by distributing questionnaires to each SKPD. This study uses logistic regression to test the hypothesis, because the dependent variable is a dichotomous variable, results showed that the integrity and ethical values ​​and commitment to competence does not affect the possibility of fraudulent financial statement, while the management philosophy and operating style affect the possibility of fraudulent financial statements.
Pengaruh Kinerja Lingkungan Terhadap Corporate Social Responsibility (CSR Disclosure) dan Kinerja Finansial Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Kunthi Ksama Wimatsari
Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014)
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.v14i1.154

Abstract

This study aims to investigate the influence of environmental performance in the company's annual report on the level of disclosure of corporate social responsibility (CSR disclosure) as well as financial performance to the level of disclosure of corporate social responsibility (CSR disclosure). The sampling method using purposive sampling. Data taken at the manufacturing companies listed in Indonesia Stock Exchange in the period of 2012 that has complete financial data in accordance with the requirements. The data include the data required disclosure of corporate social responsibility, corporate performance, and financial performance obtained from the company's annual report in 2012, which is obtained from the Indonesian Capital Market Directory (www.icmd.co.id), Indonesia Stock Exchange, corner of Exchange UNS, PROPER Environment of the Ministry of Environment, and the official website of the company as well as a variety of other sources. Sampling was done by using purposive sampling method by 79 companies. The results showed that the effect on the environmental performance of CSR disclosure and financial performance (ROA). This study has met all the classical assumption, includes testing normality, multicollinearity test, autocorrelation test, and heteroscedasticity test.
Pengaruh Faktor Individual dan Situasional terhadap Pengambilan Keputusan Etis Internal Auditor Rini Dwiyani Hadiwidjaja
Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014)
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.v14i1.155

Abstract

Implementation of Good Corporate Governance (GCG) in an organization is essential for the survival of the company. An activity in a period is necessary to evaluate and to monitor the organization's performance improvement at future. One effort to monitor the performance of the organization in order to align the planning and execution of the work carried out a monitoring and control. In order to achieve such alignment, it is necessary to control the unit's internal control system procedures that include both tangible and intangible substance control. Auditing International Standard Operation (ISO) and the Satuan Pengendalian Internal (SPI) in its implementation involves several internal auditor, where there are still some obstacles that organizations face in putting an auditor in the organization, including the diverse educational background, is still a lack of understanding of the code of ethics auditors and organizations, which have not been standardized auditor competence impacting the auditee complaints over the decision and recommendation. The purpose of this study was to determine the effect of individual factors (audit experience, professional commitment, and ethical orientation) and situational factor (organizational ethical values​​) on ethical decision making of internal auditors. The population in this study are all UT internal auditors that includes an ISO internal auditor and the auditor SPI-UT UPBJJ operational areas. This study analyzes the data using multiple linear regression method. The results showed that individual factors significantly influence ethical decision making of internal auditors. The dominant factor is the effect of audit experience as an individual factor and ethical values as a situasional factor ​​in ethical decision-making organization.

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