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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
 1 
Search results for , issue "Vol 9, No 2 (2009)" : 8 Documents clear
Corporate Governance as Determinants of The Level of Corporate Social Responsibility (CSR) Disclosures in Companies’ Annual Reports Yosefa Sayekti
Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2009)
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.v9i2.94

Abstract

The purpose of this study is to examine the Corporate Governance as Determinants of the level of Corporate Social Responsibility (CSR) information disclosed in the companies’ annual reports. This study hypothesizes that the number of independent members of board of commissioner, the size of audit committee, the external auditors, the proportion of blockholders have positive effects on the level of CSR disclosures in companies’ annual reports, while leverage factor has negative effect. Three control variables employed in the study which are size, profitability and the age of the company. The sample of the study consist of 96 annual reports 2004 of the companies listed at the Jakarta Stock Exchange. The empirical results of the study indicate that only the proportion of blockholders has statistically positive significant effects on the level of CSR disclosures in the companies annual reports. The empirical evidence of this study do not support the hypotheses stating that the number of independent members of BOC, the size of audit committee, and the external auditors have positive effect on the level of CSR disclosures.
The Exploratory Study of Marketing Capability and Export Performance: Evidence from Thai Agro-Based Firms Phadett Tooksoon; Osman Mohamad
Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2009)
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.v9i2.95

Abstract

This is an exploratory study that attempt to correlate between marketing capability and export performance among agro-based exporting firms in Thailand. The findings show that product capability is ranked highest and is followed by distribution capability, pricing capability, and promotion capability respectively. Product capability is correlated with three dimensions of export performance, namely export profitability, export market share, and success in new export market. There is also a positive relationship between distribution capability and success in new export market. In addition, success in export market penetration is associated with pricing and promotion capabilities as well as success in new export market. Contrarily, none of the four marketing capabilities is associated with export sales growth.
Pengaruh Kepemilikan Manajerial, Komisaris Independen, Konflik Bondholder-Shareholder dan Biaya Politis terhadap Kebijakan Akuntansi Konservatif Perusahaan Anna Diniyanti; Y Anni Aryani
Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2009)
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.v9i2.96

Abstract

This study aims to examine the influence of managerial ownership, independent commissioners, bondholder-shareholder conflicts and political costs of conservative accounting policies. This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange. With use traditional logistic regression, the results of data analysis indicate that: 1) managerial ownership affects accounting conservatism, 2) independent commissioner has no effect on accounting conservatism, 3) the bondholder-shareholder conflict has no significant effect on accounting conservatism, 4) size as a proxy of the political cost has no significant effect on accounting conservatism, 5) capital intensity as a proxy for political cost has no significant effect of accounting conservatism, 6) sales growth as a proxy for political cost has no significant effect of accounting conservatism.
Determinan Pinjaman Kebijakan Daerah Studi Kasus di Kabupaten Kota Provinsi Jawa Timur Taufik Kurrohman
Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2009)
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.v9i2.97

Abstract

This paper identified the determinant of municipal debt. The factors of determinant municipal debt such as: GDP per-capita, economic growth, PAD, DAU, capital expenditure, surplus/deficit, and political faktor. The method was multiple regression with 38 objects. The result was all independent variable (GDP per-capita, economic growth, PAD, DAU, capital expenditure, surplus/deficit, and political faktor) influence the dependent variable (municipal debt) it means all hypothesis accepted.
Relevansi Nilai Laba dan Arus Kas : Studi Siklus Hidup Perusahaan (Metode Cash Flow Patterns) Umi Prastitiningsih Diah; Sri Murni
Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2009)
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.v9i2.98

Abstract

This study investigate the value relevance of earnings and cash flow measures in different life cycle stages. Corporate life cycle consists of four stages : start-up, growth, mature and decline. Firms in different life cycle stages have different characteristics. The differences in the life cycle stages affect the usefulness of accounting performance measures, such as earnings and cash flows. Earnings are expected to be more value relevance in mature stages. Cash flows are expected to be more value relevance in start-up, growth, and decline stages. The results in this study prove that in start-up stages, the analysis supports the hypothesis that cash flows are more value relevance than earnings. In growth stage, the results give evidence that cash flows are more value relevance than earnings. In mature stage, earnings appear to be more value relevance than cash flows. And in the decline stage, the results of this study provide evidence that cash flow are more value relevant than earnings. Overall, this study provides evidence that corporate life cycle influences the incremental value relevance of earnings and cash flows.
Pengaruh Sosiologis Kritis, Kreativitas, dan Mentalitas terhadap Pendidikan Akuntansi Ardi Hamzah
Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2009)
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.v9i2.100

Abstract

This research aim to test the effect of critical sosiology, creativity, and mentality on accounting education, simultaneously and partially. The respondents of the research are accounting students at Trunojoyo University. Purposive sampling technique is chosen with criteria respondents have done critical sosiology, creativity, and mentality. Data has gathered by questionnaires and documentation. Data analysis to test hypothesis is done with multiple linear regression analysis. The result of simultaneously regression indicate that critical sosiology, creativity, and mentality has significantly effect on accounting education. For examine of partially regression indicate only creativity that has significantly effect on accounting education. This shows that creativity still priority in accounting education than critical sosiology and mentality.
Anomali Overreaction di Bursa Efek Indonesia: Penelitian Saham LQ-45 Rowland Bismark Fernando Pasaribu
Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2009)
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.v9i2.101

Abstract

As reaction from market inefficiency specified about information distribution, all market participant trying to reduce the effect with various means, among other things by perceiving historical behavior of share price. One of result namely contrarian strategy by believing that loser portfolio will experience of rebound conversely degradation at share winner portfolio. This study aim to prove existency of overreaction anomaly effect in Indonesia Stock Market specially the LQ-45 during 2003-2007. By using Debont-Thaler approach, empirical result express that there is no symptom of overreaction anomaly at three-month, six-month, and annual period. Therefore the study recommend the investor to avoid contrarian strategy specially of LQ-45 stocks.
Pengaruh Political Visibility dan Environmental Performance terhadap Pengungkapan Informasi Lingkungan Hidup pada Perusahaan Publik di Indonesia Ichsan Setiyo Budi
Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2009)
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.v9i2.102

Abstract

Companies are required to make disclosure environment because the company is seen by the public as major contributor to environmental problems that occur at this time. The purpose of this study was to provide empirical evidence of the influence of political visibility and environmental performance against the disclosure of environmental information on companies listed on the Stock Exchange in PROPER. The independent variables used in this research: environmental performance, and dependent variable: environment information disclosure. The results showed that the hypothesis in this study are supported by F test and only environment performance affects the disclosure of environmental information by t-test on companies listed on the Stock Exchange in PROPER

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