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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 341 Documents
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Model-Model Public Private Partnership pada Sektor Pelayanan Air Bersih Ehrmann Suhartono
Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2005)
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.v5i1.22

Abstract

This article tries to provide a sight on public private partnership and its forms in water sector. The article begins with the definition of public private partnership and then go on through its forms, namely; service contract, build-operated transfer contract, concession, joint ventures and community based provision with their examples in several countries.
The Effect of Audit Quality to The Earnings Management Around The Indonesian Monetary Crisis Prihat Assih
Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2005)
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.v5i2.23

Abstract

This study investigates the effect of audit quality on the earnings management behaviour of auditee during different macroeconomics condition, the years prior to and the years following the 1997 monetary crisis as experienced in Indonesia. This study hypothesis that client of quality auditors (industry specialist auditors) report lower earnings management compared to client of other auditors both within the years of the Indonesian monetary crisis and within the years prior to and the years following the monetary crisis. Analysis based on 436 matched-sample firms (by specialist auditor/non-specialist auditor) for periods 1995-2000. The results show that the income-increasing management, income decreasing, and absolute earnings management reported by clients of industry specialist auditor are lower than for those the non industry specialist auditor. Audit quality found to be associated with discretionary accruals and differently to across different macroeconomic period.
Pengaruh Konflik Peran dan Stres Kerja terhadap Komitmen Organisasi (Studi pada Akuntan Publik dan Akuntan Pemerintah di Daerah Istimewa Yogyakarta Tahun 2005) Yasmin Umar Assegaf
Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2005)
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.v5i2.24

Abstract

This study tries to examine the effects of role conflict and work stress toward organizational commitment. Six Specific hypothesis were derived from this general proposition. Data of this study were collected by using questionnaires which distributed to accountant working for Kantor Akuntan Publik (KAP) and Kantor Badan Pemeriksa Keuangan dan Pembangunan (BPKP) in Yogyakarta. The sampling method is convenience sampling. The number of questionnaire distributed were 100, 30 were returned from KAP and 45 were returned from BPKP. In total 75 questinnaires received, 64 were complete and hence used in analysis. The result reveals that (a) role conflict affects organizational commitment in public accountant, (b) work stress do not affect organizational commitment in public accountant, (c) role conflict and work stress affect organizational commitment in public accountant, (d) role conflict did not affect organizational commitment in government accountant, (e) work stress did not affect organizational commitment in government accountant, (f) role conflict and work stress do not affect organizational commitment in government accountant.
engaruh Kesesuaian Etika Akademik pada Kepuasan, Komitmen, dan Pindah Kerja Muhammad Syafruddin
Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2005)
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.v5i2.25

Abstract

This study examines the influence of ethical fit on educator’s attitudes and intentions to turnover. The results of this investigation provide support for the conjecture that ethical work climate is an important variable in the study of person-organization fit. Ethical fit was found to be significantly related to turnover intentions, continuance commitment, and affective commitment, but not to job satisfaction. Results are discussed in regard to some of affective and cognitive distinction among satisfaction, commitment, and behavioral intentions.
Reaksi Pasar Modal Terhadap Peristiwa Pemilu Legislatif dan Peristiwa Pemilu Presiden dan Wakil Presiden Tahun 2004 Inda Kristiana; Sri Suranta
Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2005)
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.v5i2.26

Abstract

The purpose of this study is to analyze stock market reaction to national election on April 5, 2004 and September 20, 2004. Using 36 stocks in Jakarta Stock Exchange for event April 5, 2004 and 35 stocks in Jakarta Stock Exchange for event September 20, 2004. The hyphotesis of the research, which using t-test, have founds that event on April 5, 2004 showed significant abnormal return on the last day before event date, second and third day after event date. On September 20, 2004 showed significant abnormal return on four day before event date and on the first and second day after event date. This research has proved that stock market has been influenced by domestic political events.
Persepsi Akuntan Pendidik dan Praktisi terhadap Independensi Penampilan Akuntan Publik dan Advertensi Jasa Kantor Akuntan Publik (Survei di Surakarta dan Yogyakarta) Nani Amani; Sulardi Sulardi
Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2005)
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.v5i2.27

Abstract

This study aims to identify factors that effect public accountants’s appearance. This study also aims to know weather there is a different perception of independence of appearance between educator accountant and practitioner. Investigation on 132 respondents from educator accountant and practitioner, found that all factor significant affecting independence of appearance of public accounting. The test also result there is no different perception of independence of appearance of public accountant between educator accountant and practitioner. Factors that test in this research are financial interest in the client’s company and bussiness relationship with their clients, non audit services, audit fee, competition in providing auditing service among auditors, the length of continuiting audit services, the size of the auditor firm, and the advertising of the audit firm.
Internet Financial Reporting as A Voluntary Disclosure Practice: An Empirical Analysis of Indonesian Manufacturing Firms Using Order Logit Regression Ronny Prabowo; Johan Jimmy Carter Tambotoh
Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2005)
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.v5i2.28

Abstract

Internet Financial Reporting (IFR) is the practice of internet-based financial reporting. In financial accounting literature, IFR is regarded as a voluntary disclosure practice not because of the content of disclosure but because of the device. In this research, we investigate factors affecting the extent of IFR.. We employ independent variables usually utilized in voluntary disclosure literature (size, profitability, public ownership, foreign ownership, leverage and age). We use order logit regression (run by STATA software) because the dependent variable is ordinal and not binary. Result shows that only independent variables related to information problem (size and profitability) are significant.
Komparatif Model Stern Stewart, Sharpe, Treynor, dan Konvensional (Analisis Sensitifitas Kinerja Keuangan terhadap Harga Saham) Arisyahidin HS; Edi Subiyantoro
Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2005)
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.v5i2.29

Abstract

This research is intently to examines the effects of performance measurement Stern Stewart, Sharpe, Treynor, and Conventional model on the stock price of the go-public enterprises at JSX. The purposive sampling which based on several judgement criterion or judgement sampling produces 86 samples on data period 1999 – 2003. This choice of data period is to make a best model as representative of good ecomonic condition where the economic condition of Indonesia on the past year (1996 – 1998) is not normal as an excess of economics crisist, and eliminating bias analysis as a concequences of nonnormal economic condition. For example on that periode, the risk free rate (SBI) on 20,00% - 70,81%, and average ROIs of the firms were negative until the end of 2000. Multiple regression analysis is used for final testing of hypotesises, produces conclusion that three models of performance measurement statistically and significantly correlate to the stock price, and the change variability of the stock price can be explained by the change variablity of these independent variables. With the results that alteration of financial performance significantly can be used to predict the alteration of the price of stock. The result of this research also describe partial conclusion that measurement model of performance (Stern Stewart, Sharpe, and Conventional) are used by investor as a strategic information, except the Treynor model is not significant.
Independensi Auditor: Suatu Tantangan di Masa Depan Jaka Winarna
Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2005)
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.v5i2.30

Abstract

The challenges to the future of financial reporting have never been greater. From the perspective of the investing public, the resolution of certain issues is especially critical if financial reporting is to continue to meet the needs and expectations of investors and capital markets. One of those issues is auditor independence. It is a complex issue with far-reaching implications for both the public accounting profession and the public.
Persistensi Laba dan Pengumuman Perubahan Dividen sebagai Suatu Sinyal Bambang Sutopo
Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2005)
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.v5i2.31

Abstract

This paper discusses studies on earnings and dividend, specifically, it compares three research papers by Hanlon (2005), Gunasekarage and Power (2002), and Koch and Sun (2004). While these three papers have similarities especially in the usefulness of earnings and the two latter papers have similarities in that information on dividend is as a signal, they examine different aspect of either earnings or dividend. Hanlon (2005) relates the book-tax differences to the persistence of earnings and the pricing of earnings. Gunasekarage and Power (2002) examines that dividend change announcement is as the signal about a firm’s future performance. Koch and Sun (2004) examines the role of changes in dividend as a signal about the persistence of past earnings changes. Futher researches can integrate the three lines of studies.

Page 3 of 35 | Total Record : 341

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