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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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Faktor-Faktor yang Berpengaruh terhadap Kinerja Lingkungan Perusahaan di Indonesia Lindrianasari Lindrianasari
Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2008)
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.v8i1.75

Abstract

This study provides an analysis of the relationship among financial performance and environmental performance. Based on the argument that management’s strategy in financial performance affects each of corporate responsibility, we assume that environmental performance is positively and significantly associated with financial performance. By using four independent variables as proxy financial performance (size, profitability, foreign ownership and export) we found that size is positively and significantly associated with environmental performance. And overall we concluded from 32 companies in Indonesian that relation between environmental performance and financial performance is contradictory theoretical support. This prior empirical research has failed to clarify relationship between the variables.
Pengaruh Pengumuman Stock Split terhadap Return Saham Perusahaan Pemecah Saham dan Bukan Pemecah Saham pada Sektor Industri yang Sama Di BEI: Pengujian Efek Contagion dan Competitive Kusharyanti Kusharyanti; Sri Astuti
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
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.v8i2.76

Abstract

The objectives of this research were to know and analyse information transfer over industries in the announcement of stock split, kinds of information transfer whether contagion or competitive effect, and the effect of industry factor and company specific on the stock split transfer information. This research was developed from prior research by Tawatnuntachai and D’Mello (2002). The first and second hypotheses were examined using one-sample-difference test and the third hypothesis was examined using multi regression test. The research years were from 1997 until 2003. The research used 52 reporter firms sample and 272 match sample of non reporter firms. The result of study showed that the first and the second hypotheses were accepted. Stock split announced by firms oppositely affected the return of non reporter firms. Test on the third hypothesis prove that only abnormal return variable and the size of reporter firms which significantly affected the amount of stock split transfer information. While other variables such as error on pricing, level of information asymmetry, and split factor did not affect.
Evaluasi Empiris terhadap Kapasitas Suatu Pemerintah Daerah dalam Implementansi Standar Akuntansi Berbasis Akrual Harun Harun
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
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.v8i2.77

Abstract

This explorative case study aims at providing evidences of the institutional capacity of a provincial government in implementing accrual system based on Government Accounting Standards (Standar Akuntansi Pemerintah 2005). By using a case study approach, interviews based on structured questionnaire with officials from twenty four institutions within Central Sulawesi Provincial Government--it is found majority of those who supposed to have great exposure to the standard have a very limited understanding on the nature, basic concepts and technical issues related to the new standard. From preparation perspective, only a few measurers that have been undertaken to successfully implement the new standard. In addition, difficulties in understanding the new system, low commitment form top officials, along with the lack of skilled and experienced civic service staff are the main obstacles in improving the financial accountability of local government in Indonesia. Although the evidences highlighted in this study are found from a specific region, there is no doubt, the weakness of institutional capacity and the lack of skilled human resource within the public sector at local level potentially undermine the perceived usefulness of accrual accounting in developing a better public sector governance in Indonesia. Therefore, the adoption accrual accounting for the Indonesian public sector should be implemented in a realistic and practical manner as resources and capacity allow.
Levels and Structure of CEO Remuneration: Some Australian Evidence Anastasia Fenyta Dewi; Albie Brooks
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
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.v8i2.78

Abstract

Motivated by an increasing public interest of corporate governance practices, this study seeks to provide empirical evidence relating to CEO remuneration in Australia. The objectives include: providing empirical evidence of its current levels and structure; documenting the performance hurdles used; and, providing evidence of stock options as components LTIPs. An archival-based research method is used, with analysis of CEO remuneration data. The key findings include: salary is the main component; performance-based remuneration accounted for a larger percentage of the total; LTIPs increasingly require hurdles; TSR is the predominant performance hurdle; and stock options are the main instrument of LTIPs.
Faktor-Faktor yang Mempengaruhi Kreativitas Akuntan Pendidik Dian Indri Purnamasari
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
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.v8i2.79

Abstract

The existence of ethics problem in auditing profession indicates the need of accountant lecturer to actively involve on ethic values sharing to their student. At this point it is required for accountant lecturer to improve their creativity on teaching methods. The aim of this research is to examine the influence of organizational culture, personality, experience, and degree of intelegentia on accountant lecturer creativity.The result of analysis show that organizational culture in which consist of birocracy and sportivity, personality, and experience influence accountant lecturer creativity. However inovative organizational culture degree of intelegentia and gender do not influence accountant lecturer creativity.
Siklus Kehidupan Perusahaan dan Kaitannya dengan Investment Opportunity Set, Risiko, dan Kinerja Finansial Tatang A. Gumanti; Novi Puspitasari
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
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.v8i2.80

Abstract

This study examined the effect of firms’ financial performance that include dividend yield, leverage, profitability, and systematic risk on the investment opprotunity set (IOS) measured using market to book value of assets ratio on each of the firm’s life cycle. A sample of 171 firms meeting the selection criteria covering a five-year period from 1999-2003 was examined. The regression analysis was used to test the hypothesis that the examined variables affect the level of IOS in each of the firm’s life cycle. The findings indicated that on the inital expansion stage, dividend yield was found to have negative effect on IOS, profitability and systematic risk had positive effect. On the final expansion stage, three variables namely leverage, profitability, and systematic risk all had positive effect on IOS. For mature stage, thwo variables, leverage and profitability were found to have significant effect. Whilst, for decline stage, only leverage was found to have significant effect. Overall, this study suggested that the life cycle stage affect the decisions of management in their investment strategies.
Pengaruh Komitmen Organisasi terhadap Kinerja dengan Motivasi dan Kepuasan Kerja sebagai Variabel Pemediasi Karsono Karsono
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
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.v8i2.81

Abstract

The purpose of research: 1) To know commitment organizational influence to motivation; 2) To know influence commitment organizational and motivation to work satisfaction; 3) To know influence commitment organizational motivation and work satisfaction to performance. Data was obtained 175 workers manufacturing industry in Karanganyar Surakarta. The data was analyzed by Structural Equation Modelling (SEM). The result are: 1) commitment organizational is positive significantly influence to motivation; 2) commitment organizational and motivation is positive significantly influence to work satisfaction; 3) commitment organizational, motivation and work satisfaction is positive significantly influence to performance.
The Information Content Simultaneity of Returns and Earnings: The Case of Indonesia Fuad Fuad; Dwi Ratmono; Yuserrie Zainuddin
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
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.v8i2.82

Abstract

This paper analyzes in detail the information content of returns and earnings, both linearly and simultaneously because they are jointly affected by information that is difficult to specify explicitly. Based on empirical evidence, we challenge the assumption that earnings follow first order moving average process, while assuming that they actually follow first order autoregressive process. Using 900 firm-specific observations from 1996 to 2004 we found that earnings (ERC) and returns response coefficients (RRC) provide similar estimates under joint estimation rather than linear one. We also found that 2-Stage Least Square (2SLS) reduces the bias of ERC and RRC in contrast to under Ordinary Least Square. Surprisingly, earnings and returns convey information larger in the short-term rather than in the long-term. In particular, we found that one year lag of return contain more information about future earning than two-or three years lag of return.
Pengaruh CSR Disclosure terhadap Earning Response Coefficient (Suatu Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Jakarta) Yosefa Sayekti; Ludovicus Sensi Wondabio
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
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.v8i2.83

Abstract

The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies’ annual reports on the informativeness of earnings (measured by earning response coefficient, ERC). The study hypothesized that there is negative effect of CSR disclosures level on the ERC since the CSR disclosures provide investors more information which is not captured by the accounting earnings. The sample of the study consist of 108 annual reports 2005 of the companies listed at the Jakarta Stock Exchange. The empirical results of the study show that the level of CSR disclosures has negative effect on the ERC as predicted. The results of the study indicate that investors assess the CSR information disclosed by the companies in their annual reports for their investment decision.
What Determines Internal Control Weakness? An Empirical Analysis of State-owned Enterprises Audited by State Audit Agency Ronny Prabowo; Hosanna Christy; Benedicta Dyas Ayu Nitasari
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
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.v8i2.84

Abstract

A material weakness in internal control is defined as a significant deficiency, or combination of significant deficiencies, that result in more than a remote likelihood that a material misstatement of the annual or interim financial statement will not be prevented or detected. Section 404 of the Sarbanes-Oxley Act (Management Assessment of Internal Controls) stipulates that management of publicly listed firms has to evaluate the effectiveness of their internal controls over financial reporting and disclose the identified material weakness. Numerous articles aim to find empirical evidence of factors influencing weakness of internal control. In Indonesia, publicly listed firms are yet obliged to disclose their material weakness of internal control. However, BPK (as the state audit agency) report the material weakness of internal control over entities’ financial reporting in their audit report of state-owned enterprises (SOE or BUMN). The report enables us to empirically analyze influencing factors of internal control weakness over BUMN financial reporting. There are four independent variables to be hypothesized to influence internal control weakness (WEAK): profitability (PROFIT), firm size (SIZE), growth rate (GROWTH), and the presence of complex transaction (COMPTRANS). Additionally, we also employ one control variable (FORM or legal form of SOE: Persero or non-Persero). Empirical results show that without control variables, only SIZE is significantly associated with WEAK (for univariate and multivariate analysis). However, the direction of effect of SIZE on WEAK (positive) is contradictory with the hypothesized direction (negative). After including control variables, the power of regression equation is slightly increasing. However, still only SIZE significantly affect WEAK with contradictory direction.

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