cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
jabfebuns@gmail.com
Editorial Address
Jl. Ir. Sutami No 36A, Kentingan Surakarta 57126
Location
Kota surakarta,
Jawa tengah
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.
Arjuna Subject : -
Articles 344 Documents
 8   9   10   11   12 
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
Pengaruh Arus Kas Operasi terhadap Dividend Payout dalam Kaitannya dengan Siklus Hidup Perusahaan Merinda Naraswari Ayuningtyas; Y Anni Aryani
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
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.v10i1.103

Abstract

The problem that will be addressed in this study is whether the cash flow of operating activity affects significantly the dividend payout in relation to the firm’s life cycle. Considering the research problem and hypothesis, the study use a simple linear regression analysis method. The result of analysis shows that there is significant effect of operating activity cash flow on the dividend payout in the growth and mature stages, while in the start-up and decline stages, the operating activity cash flow does not affect significantly the dividend payout. From those evidences, it can be concluded that each stage of life cycle contains different financial report information (financial characteristic) value. Based on these findings, the recommendation for future research are using a wide-range sample and include other firm-specific factors such as asset base, earnings, and cash flow of investment activity or funding that may have the more effect on the dividend in each life cycle of firm, and should also consider the other categorization methods of life cycle.
Factors Affecting Company’s Profitability: A Case Study of Company Financing under Mega And SBY Era Sukirno Sukirno
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
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.v10i1.104

Abstract

This research is intended to show another proxy of government performance measurement from the capital market data. This research also is directed to compare the differences of company financing between Mega and SBY era, to examine the relationship of company financing and company profitability, and to interpret profoundly the results using the capital market data. Data were gathered from the Indonesian Capital Market Directory (ICMD) starting from 2001 up to 2006. Geometric mean was used to profoundly trace the influence of presidential leadership era and to balance financial data between Mega (2001 – 2003) and SBY era (2005). Hypotheses were confirmed by employing paired sample t test and linear regression analysis. This research draws three main conclusions. Firstly, collateral ratio and equity to total assets ratio are significantly different between Mega era and SBY era. Nevertheless, there is no significant difference in current liabilities to total assets, long-term liabilities to total assets, capital structure, and return on assets between Mega and SBY era. Secondly, current liabilities to total assets and long-term liabilities to total assets have a negative and significance influence to company’s profitability. Lastly, equity to total assets has a positive and significant effect on company’s profit. Findings are discussed to provide possibility factors behind the financing issue.
Informasi Anomali Akrual dalam Pembentukan Portofolio Saham Rowland Bismark Fernando Pasaribu
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
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.v10i1.105

Abstract

The accrual information is discussed in light with the multifactor asset pricing theory. It is argued that the capital market processes information efficiently, and that low accruals firms are risky and therefore earn higher average returns. In other words, the level of accruals proxies for the loading on a fundamental risk factor that drives stock returns. The objective of this study is to prove significance influence of accrual information and to evaluate the performance of stock portfolio constructed by Treynor Index, Jensen-Alpha, and Sharpe Index. The final sample are the past and present member of LQ-45 public companies. Following Fama and French (1993), we form a factor-mimicking portfolio that essentially goes long on low accruals firms and short on high accruals firms (Conservative Minus Aggressive, or CMA). Since the portfolio is constructed based upon the return-predicting characteristic itself, it is thereby designed to capture any risk factors that may underly the accrual effect even if the relevant risk factors are not observed directly. The empirical results show that partially, CMA has significant positive (negative) influence on stock portfolio with low (high) level accrual, both for single, two, and three factor models, especially at size-accrual category. Other empiric result addition CMA, indicate increasing explanatory power of model in explaining the variation of expected return of stock portfolio on various asset pricing model. Hereinafter three tools of evaluation measurement result indicate that size, book-to-market ratio yet still not shown optimal performance, even after conducted by extension of all model by adding accrual information factors.

Page 10 of 35 | Total Record : 344

 8   9   10   11   12 

Filter by Year

2004 2025


Reset
Filter By Issues
All Issue Vol 25, No 2 (2025): In Progress Vol 25, No 1 (2025) Vol 24, No 2 (2024) Vol 24, No 1 (2024) Vol 23, No 2 (2023) Vol 23, No 1 (2023) Vol 22, No 2 (2022) Vol 22, No 1 (2022) Vol 21, No 2 (2021) Vol 21, No 1 (2021) Vol 20, No 2 (2020) Vol 20, No 1 (2020) Vol 19, No 2 (2019) Vol 19, No 1 (2019) Vol 18, No 2 (2018) Vol 18, No 1 (2018) Vol 17, No 2 (2017) Vol 17, No 1 (2017) Vol 16, No 2 (2016) Vol 16, No 1 (2016) Vol 15, No 2 (2015) Vol 15, No 1 (2015) Vol 14, No 2 (2014) Vol 14, No 1 (2014) Vol 13, No 2 (2013) Vol 13, No 1 (2013) Vol 11, No 1 (2011) Vol 10, No 2 (2010) Vol 10, No 1 (2010) Vol 9, No 2 (2009) Vol 9, No 1 (2009) Vol 8, No 2 (2008) Vol 8, No 1 (2008) Vol 7, No 2 (2007) Vol 7, No 1 (2007) Vol 6, No 2 (2006) Vol 6, No 1 (2006) Vol 5, No 2 (2005) Vol 5, No 1 (2005) Vol 4, No 2 (2004) Vol 4, No 1 (2004) More Issue