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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 344 Documents
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Pengaruh Insider Ownership, Institutional Investor, Dividend Payments, dan Firm Growth terhadap Kebijakan Hutang Perusahaan (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta) Sri Murni; Andriana Andriana
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
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.v7i1.52

Abstract

The purpose of this research is to test the effect of insider ownership, institutional investor, dividen payments, and firm growth to corporate debt policy, using 42 manufacturing companies listed in Bursa Efek Jakarta during 1999-2002. The statistical method used in this research is multiple regression. Result indicate that all variables influence the debt policy simultaneously in the amount 29,4%. Individually, insider ownership variable does not have significant influence towards debt policy, then institutional earning, dividen payments, and firm growth variables have significant influence but towards debt policy.
The Relationship between Quality of E-Government and Level of Public Accountability: An Empirical Analysis of Cities/ Regencies in East Java Province Ronny Prabowo; Angelia Taniasari
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
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.v7i1.53

Abstract

The notion that e-government supports public accountability has been widely recognized. However, empirical research on the relationship between quality of e-government and level of public accountability is still rare, even inexistent. This article aims to investigate the relationship between quality of e-government and level of public accountability. We rely on Jawa Pos 2005 score of Public Accountability to represent level of public accountability and best practice of government website in East Java Province (Probolinggo Regency) as the benchmark to measure the quality of e-government. The findings confirm popular belief that e-government and public accountability are related.
Persepsi Akuntan, Mahasiswa Akuntansi, dan Karyawan Bagian Akuntansi terhadap Etika Profesi Akuntan (Survey di Surakarta) Muhamat Yusup; Sri Suranta; Muhammad Syafiqurrahman
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
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.v7i1.54

Abstract

This research aims to know the different perception among accountants, accounting students and accounting department staffs about accountant profession ethic. This research referred to Ethical Principle that is used by Indonesian Accountant Association. The populations of this research are accountants (lecturer, CPA), accounting students in private and public university located in Surakarta, and companies accounting department staff located in Surakarta. This research used purposive sampling method to collect samples. The test to examine the hypothesis was Kruskal Wallis Test. The result of perception to accountant profession ethic hypothesis through Kruskal Wallis Test showed the existence of different perception which significant among accountants, accounting students and accounting department staffs with p value 0.05. This research’s result consistent with Wulandari dan Sularso (2002). Based on the analysis result, the mean value from each group samples of accountant professional ethic indicated that the mean value for perception of accountants was highest than accounting students and accounting department staffs. Accountants have better perception of accountant profession ethic than others.
Pengaruh Preferensi Mahasiswa Akuntansi terhadap Pengetahuan dan Kinerja Mahasiswa Alfiati Silvi; Poppy Nurmayanti
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
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.v7i1.55

Abstract

Previous empirical research was investigating about the difference beliefs and knowledge influencing student’s performance. This study investigates whether accounting students’s preference to knowledge and student’s performance in order to increase student’s ability to act profesionally in the future. The research design was survey method with using purposive sampling technique, there were 190 accounting students as the respondents. The questionnaires were sent by snowballs method in Riau University (Unri), Islamic State University (UIN), and Islamic Riau University (UIR) Data analysis to test hypothesis is done with multiple linear regression analysis. This research results show that: (1) accounting student’s preference towards knowledge and student’s performance is valid and reliabel as research instruments, only uncertain knowledge is unreliabel, (2) the whole of variables do not effect student’s performance on multiple choice and essay test. It’s opposite with previous research, that shows uncertain knowledge, the complex knowledge, and the unlimited capacity affect student’s performance on essay test positively.
Hubungan Laba Konservatisma dengan Neraca Konservatisma Kiryanto Kiryanto; Edy Suprianto
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
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.v7i1.56

Abstract

This research hypothesizes and finds that: the first, earnings conservatism, the tendency of firms to recognize bad news in earnings on a more timely basis than good news, is substantially greater in portofolios of firms with lower price-to-book ratios than in portofolios of firms with higher price-to-book ratios. Second, there is the negative association between earnings conservatism and the price-to-book ratios.
Apakah Penyesuaian Laporan Keuangan Kedalam Metode Alternatif Diperlukan pada Analisis Rasio Keuangan? Retno Yulianti; Zaki Baridwan
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
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.v7i1.57

Abstract

The purpose of this study is to examine whether financial report adjustment in accounting method alternative is needed in financial ratios analysis. To answer this research question, researchers examine 15 financial ratios computed from financial statement under FIFO inventory method and straight line depreciation method, then compare them to financial ratios computed from the same financial statement under different method. The sample of the study used 53 firms JSX listed purposively selected. The data are obtained from 2002 to 2003, JSX database UGM, 15 financial ratios before adjustment and after accounting method adjustment then compared using Compare Means Paired-Sample T Test to normal data. If the data are not normal, researchers use Wilcoxon Signed Ranks Test.The research findings prove that there are significant financial ratios differences under different inventory methods. On the other hand, depreciation method differences do not affect financial ratios significantly.
Interaksi Informasi Asimetri dan Group Cohesiveness dalam Hubungan Partisipasi Penganggaran dan Budgetary Slack Falikhatun Falikhatun
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
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.v7i1.58

Abstract

The goal of this research is to empirically examine the effect of budgetary participation on budgetary slack using information asymmetry, organizational culture, and environmental uncertainty as moderating variables. Hypothesis that proposed is a high budgetary participation will have positive effect on budgetary slack. The information asymmetry, organizational culture, and environmental uncertainty will have positive effect on budgetary slack. The drawn population in the research was Region State Corporation (BUMD) located in Central Java. The sample was drawn by Simple Random Sampling method and the used instrument was questionaire. The used data gathering method are instrumental testing consisted validity and reliability tests, classical assumption test consisted normality, multicolinearity, heterocedasticity, and the autocorrelation tests and the multiple regression for hypotesis test. Instrumental testing result suggested that all variable are valid and reliable. The classical assumption test fulfilled the classical assumption requisites. The hypotesis test result suggested that budgetary participation has positive and significance effect on budgetary slack. Organizational culture has moderating variables in the relationship budgetary participation and budgetary slack, but both information asymmetry and environmental uncertainty do not have moderating variables in the relationship budgetary participation and budgetary slack.
The Analysis of Personal Characteristic in Corporate Culture and Work’s Productivity: Comparative Study of Accounting Staffs in Some Private Companies Deasy Ariyanti Rahayuningsih
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
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.v7i1.59

Abstract

The purpose of this study is to examine the differences of gender and marital status (personal characteristic) in work‟s productivity and corporate culture. The data are collected through contact person from 145 accounting staffs of some private companies in Tangerang and Jakarta. Independent Sample-T test were used to test in each hypotheses. The results show that there is no difference between male and female in work‟s productivity and corporate culture, and there is a difference between marital status and single status in work‟s productivity and corporate culture.
Standar Akuntansi : Kualitas Standar dan Konsekuensi Ekonomi Meinarni Asnawi
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
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.v7i1.60

Abstract

The article discusses quality and implications of economic consequences in standard accounting. A high quality accounting standard improves financial reporting by enhancing financial statement users’ abilities to make investment and credit decisions. Financial statement data are often used by regulatory bodies in the discharge of regulatory objectives. In such instances, changing accounting standards will have economic consequence–it will change regulatory relationships. Standard setting in the accounting fields is a political process, although many management accountants and accounting practitioners do not want to accept this conclusion (Murray and Mahaney:1986). Process of Standard accounting have four steps. First discusses the purposes served by setting accounting standard, second considering the process of regulation, third considering economic consequence and finally implementation. As a consequence, lobbying activity for accounting standard is carried on by those groups in society that have the most to gain and most to lost, i.e, large companies. Finally , economic consequence cannot be ignored when standards are set. On the other hand, conceptual, logical and technical accounting considerations are also essential to maintaining and improving existing standards. The real issue is striking a balance between the two. The fundamental reason for primacy of conceptual consideration is importance of neutrality and objectivity to a credible and effective standard setting process.
Pengaruh Corporate Governance terhadap Peringkat Obligasi dan Yield Obligasi Yudi Santara Setyapurnama; A.M. Vianey Norpratiwi
Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2007)
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.v7i2.61

Abstract

This paper investigated the effect of corporate governance to bond ratings and bond yield. The proxies of corporate governance are institution ownership, independent committe, audit committee, and managerial ownership. Those proxies are independent variables, and the dependent variables are bond rating and bond yield. Logistic regression (logit) is used to examine first hipothesis, and multiple regression is used to examine second hypothesis. Sample are all bonds that issued period 2001-2003, and data are collected from Surabaya Stock Exchage and PT PEFINDO. The paper proved that implementation of corporate governance influences bond ratings and yields. The existence of independent committee have positive effect to bond rating but the opposite effect is to bond yield. The better of corporate governance implementation the higher bond ratings, but bond yields will decresase.. The existence of audit committee have negative effect to bond yield. It concluded that the existence of aucit committee give effect for investor judgement.

Page 6 of 35 | Total Record : 344

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