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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 344 Documents
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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.
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.

Page 14 of 35 | Total Record : 344

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