Jurnal Akuntansi dan Bisnis
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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346 Documents
<![CDATA[Pengaruh Kinerja Lingkungan Terhadap Corporate Social Responsibility (CSR Disclosure) dan Kinerja Finansial Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Kunthi Ksama Wimatsari]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v14i1.154
<![CDATA[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.]]>
<![CDATA[Pengaruh Faktor Individual dan Situasional terhadap Pengambilan Keputusan Etis Internal Auditor ]]>
<![CDATA[Rini Dwiyani Hadiwidjaja]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v14i1.155
<![CDATA[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.]]>
<![CDATA[Sistem Pendukung Keputusan Uang Kuliah Tunggal dengan Metode Activity Based Costing ]]>
<![CDATA[Winarno Winarno]]>;
<![CDATA[Eko Nugroho]]>;
<![CDATA[Indriana Hidayah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 14, No 2 (2014) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v14i2.156
<![CDATA[Higher education is one of education institution with tight competition. University have to increase their quality to captivate the public. In addition to consideration of the quality of higher education, the cost of education is also a consideration for choosing a university. In 2012, Indonesia has 33 universities in a form of Badan Layanan Umum (BLU). According to PMK no 76 2008, BLU must have a Cost Accounting System which generates unit cost. It’s used by university to define their tuition fee. In 2013 many of BLU universities don’t have a cost structure analysis. The research goal is designing, creating application that can define unit cost in a BLU university with Activity Based Costing (ABC) method. The research use PHP as programming language and MySQL as database engine. The result of this research is design the system, prototype and testing the application has already done. The System contains define cost structure template, input cost structure and simulate the student tuition fee. The system can help university to define their unit cost. The system has been tested using black box method is done at the level of departments, faculties, bureaus, and divisions in Sebelas Maret University.]]>
<![CDATA[Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba ]]>
<![CDATA[Azka Fairuzza]]>;
<![CDATA[Sri Murni]]>;
<![CDATA[Halim Dedy Perdana]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 14, No 2 (2014) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v14i2.157
<![CDATA[This study aimed to get empirical evidence from the influence of audit committee characteristics to earnings management. The dependent variable in this study is proxied by earnings management discretionary accruals while the independent variable is audit committee characteristic which proxied by the size of the audit committee, the number of meetings, independent members and financial expertise. Samples are companies listed on the Indonesia Stock Exchange in 2013, with using purposive sampling method. Data analysis using multiple regression model and descriptive statistics. Statistical analysis showed that the size of the audit committee, the number of meetings, independent audit committee members and financial expertise negatively affect discretionary accruals.]]>
<![CDATA[Pengaruh Voluntary Disclosure of Financial Information dan CSR Disclosure terhadap Earning Response Coefficient ]]>
<![CDATA[Hesti Fitriani]]>;
<![CDATA[Erna Setiany]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 14, No 2 (2014) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v14i2.158
<![CDATA[The purpose of this study is to determine the effect of voluntary disclosure of financial information and CSR disclosure to earning response coefficient on manufacturing companies listed in Indonesian Stock Exchange in 2010-2012. This study use disclosure index proposed by Setiany (2013) to measure the scope of the voluntary disclosure of financial information. As for the CSR Index, adapted from Sembiring (2005), which measures the scope of CSR disclosure. Earnings response coefficient is measured by cumulative abnormal return regression (CAR) with unexpected earnings (EU) ± 5 (five) days in the period from the date of issuance window annual report. This study uses multiple regression analysis. Samples of this research are 75 companies listed on Indonesia Stock Exchange in 2010-2012. The results indicated that voluntary disclosure of financial information have no significant effect on earnings response coefficient, while CSR disclosure has a positive effect on earnings response coefficients]]>
<![CDATA[Peran Income Smoothing dalam Meningkatkan Earnings Informativeness ]]>
<![CDATA[Sri Wahyu Agustiningsih]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 14, No 2 (2014) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v14i2.159
<![CDATA[The purpose of this study was to obtain empirical evidence of income smoothing effect on earnings informativeness. Earnings informativeness is the information content of future returns that reflected from return (Tucker and Zarowin, 2006). This study will develop a CKSS concept that developed by Collins et al. (1994), which tested the earnings informativeness through future earnings response coefficients (future earnings response coefficient / FERC) in measuring the influence of the stock return movement in future earnings. The samples in the study were determined by using purposive sampling, which took samples of non-financial companies, with years of observation from 2004 to 2011. The research sample includes 104 non-financial companies listed on the Indonesia Stock Exchange. This study using SPSS 20 version, as multiple regression analysis (multiple regression). Tests conducted on the interaction effect of income smoothing with future earnings to return. The test results in this study showed a significant positive value, indicated that income smoothing action able to strengthening the relationship of earnings and return. This proves that income smoothing action is not always biased (garbles), but this action is aimed as efficient communication, because the information generated by company is significantly can be used as a prediction of future information. These results are consistent with Zarowin (2002), Tucker and Zarowin (2006), Cahan et al., (2008), as well as Hamzawi and Alfatooni (2011).]]>
<![CDATA[Pengaruh Kinerja Lingkungan dan Kinerja Keuangan terhadap Pengungkapan Lingkungan ]]>
<![CDATA[Paramita Nurul Astrini]]>;
<![CDATA[Lulus Kurniasih]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 14, No 2 (2014) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v14i2.160
<![CDATA[This research is aimed to investigate the effect of environmental performance and financial performance on environmental disclosure on manufacturing companies listed in Indonesia Stock Exchange. Environmental performance is measured by using rating Environmental Performance Rating Program (PROPER), financial performance is measured by the profitability of the Net Profit Margin (NPM). Environmental disclosure is measured by a checklist on the disclosures performed by the company in the annual report. This research used a control variable is growth (growth company) and leverage. This research used sample of 48 manufacturing companies. The result showed that environmental performance has positive effect and significantly on environmental disclosure. Financial performance has no effect on environmental disclosure. This research has limitation that a minimum of samples used for environmental performance variables were measured using PROPER only in 2011.]]>
<![CDATA[Pengaruh Program Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Pada Bank di Kota Surakarta ]]>
<![CDATA[Galuh Nastiti Anindita]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 14, No 2 (2014) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v14i2.161
<![CDATA[Purpose – The purpose of this study is to investigate the effect of perception on CSR reputation, perception of CSR initiative, dan customer CSR orientation to the bank financial performance (ROA) in Surakarta. Design and methodology - In this research, there are three independent variable (perception on CSR reputation, perception of CSR initiative, dan customer CSR orientation), and one dependent variable (ROA). The research data are obtained from 105 bank customer in three public bank in Surakarta. Data collection preceded by pilot test on 10 respondent from every bank. Hypothesis testing conducted by multiple regression analysis. The data used in this research meet all data quality testing and classical assumptions testing. Result and findings - This researh show that perception on CSR reputation, perception of CSR initiative, dan customer CSR orientation are had no significant impact to bank’s ROA. Suggestion for further research - It's suggested to add another variable such as company size, and investation category as a control variable. Further researh can also add mediating variable or intervening variable like company image, and companies CSR motivation.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Kesuksesan Sistem Enterprise Resource Planing (ERP) pada Perusahaan Perbankan ]]>
<![CDATA[Okfidsa Java W]]>;
<![CDATA[Christiyaningsih Budiwati]]>;
<![CDATA[Lulus Kurniasih]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 14, No 2 (2014) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v14i2.162
<![CDATA[This study aims to analyze factors affecting the Enterprise Resource Planning (ERP) system success in banking. This research was conducted at Bank Mandiri as Surakarta. This research was conducted by the method of primary data. The data are drawn from questionaires distributed to the employees of Bank Mandiri who use the SAP system in Surakarta. This study used purposive sampling technique. The number of samples in this study was 81 (eightty one). The analytical method used is multiple regression analysis to test this hypothesis. The results of this study found that system quality, individual impact, workgroup impact and organizational impact, significant influence on ERP system success, whereas information quality hasn’t significant influence on ERP system success.]]>
<![CDATA[Pengaruh Rotasi Auditor, Proffesional Care, Latar Belakang Pendidikan dan Etika Profesional terhadap Kualitas Audit ]]>
<![CDATA[Aditya Wahyu Dewanggajati]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 14, No 2 (2014) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v14i2.163
<![CDATA[The purpose of this study was to find out the effect of auditor rotation, professional care, education background and professional ethic of auditors in The Audit Board of Republic of Indonesia (BPK RI) toward audit quality The sample of this study were sector public auditors of The Audit Board of The Republic of Indonesia. This study used survey method by distributing questionnaires and used the multiple linier regression analysis with the significance level (α) of 5%. This study has shown that auditor rotation, professional care and professional ethic had positive significant effect toward quality and educational background has no significant effect toward audit quality.]]>
