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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 346 Documents
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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.
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.

Page 13 of 35 | Total Record : 346

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