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INDONESIA
Jurnal Bisnis dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : 14109875     EISSN : 26569124     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues such as management, accounting, economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
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Articles 6 Documents
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Search results for , issue "Vol 5 No 3 (2003): Jurnal Akuntansi dan Bisnis" : 6 Documents clear
PENGUNGKAPAN, ASIMETRI INFORMASI, DAN COST OF CAPITAL KHOMSIYAH KHOMSIYAH; SUSANTI SUSANTI
Jurnal Bisnis dan Akuntansi Vol 5 No 3 (2003): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1390 KB) | DOI: 10.34208/jba.v5i3.401

Abstract

This study examines the relationship between disclosure, asymmetry information and cost of capital. Previous researches indicate that fuller disclosure will reduce information asymmetry, and this reduces cost of capital. This study tries to test the effect of disclosure level on reducing of information asymmetry and cost of capital. Further, the research investigates both of direct and indirect effect of disclosure on cost of capital. The samples of this study cover about 73 companies listed at the Jakarta Stock exchange in 2002. Simple regression was employed to test the relationship between disclosure, information asymmetry, and cost of capital partially. The first result of this studies show that there is no relationship between disclosure and information asymmetry. Second result provides support the hypothesis that there is a positive relationship between asymmetry information and cost of capital, during the event window time. Using path analysis, the result of this study indicates that disclosure has a negative direct effect on cost of capital. But the magnitude of the total effect decreases through theinformation asymmetry.
ANALISIS RESPON HARGA SAHAM TERHADAP PENGUMUMAN LABA KUARTAL INTERIM DAN KUARTAL KEEMPAT RATIH HANDAYANI
Jurnal Bisnis dan Akuntansi Vol 5 No 3 (2003): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1506.933 KB) | DOI: 10.34208/jba.v5i3.564

Abstract

This research examines cross-quarter differences in the response of stock prices to earnings announcements. The research focuses on whether fourth quarter earnings announcements contain more or less information than those of interim quarters. Like many prior studies, this paper provides information about regressions of unexpected announcement period returns on measure of unexpected earnings. It conducted with three different measures of measures of unexpected earnings; earnings expectations are based on seasonal random walk, random walk with trend and market-adjusted trend. Using 45 firms and 720 quarterly earnings for period 1996 through 1999 with weighted last square, this paper present evidence that stock prices respond less to fourth quarter earnings announcements that to intern announcements. Fourth quarter announcement are characterized by a smaller ERC (Mandenhall and Nichols,1988; Salamon and Stober, 1994 and Lee and Park, 2000) and a lower explanatory power of unexpected earnings than earlier quarter announcements (Hagerman, Zmijewski and Shah, 1984) because of lower predictability of fourth quarter earnings (Collins, Hopwood and McKeown, 1984). This results suggests that fourth quarter earnings are less persistent and less useful to investors than interim quarter earnings. Two explanations from previous studies are the existence of fiscal year-and discretionary accruals from earnings management or the phenomenon of fourth quarter settling up described by Collins, Hopwood and McKeown (1984). In addition, measurement error in earning expectations may be larger in fourth quarters than in interim quarters (Salamon and Stober,1994)
PERSEPSI MAHASISWA, DOSEN DAN PRAKTISI AKUNTAN INDONESIA TERHADAP EARNINGS MANAGEMENT ISHAR BAHARUDDIN; HERU SATYANUGRAHA
Jurnal Bisnis dan Akuntansi Vol 5 No 3 (2003): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1725.58 KB) | DOI: 10.34208/jba.v5i3.565

Abstract

Perception of accounting professions towards earning management, which is the practice of changing the amount of reported earnings was used as indicator of morality of accounting practitioners, faculty and students. This study examines the ethical acceptability of earnings management and reveals how the attitudes of the three groups differ and what variables are associated with these differences. Results indicate there are differences among the groups with students were the most lenient group and the practitioners the harshest group in judging the earnings management practice. Based on the analysis, changes in accounting education curriculum and ethics awareness programs in business for faculties were suggested.
THE ROLE OF PROCEDURAL JUSTICE THEORY IN PARTICIPATIVE BUDGETING AND ITS IMPACT ON JOB PERFORMANCE AND JOB SATISFACTION MODERATED BY CULTURAL DIMENSION: A LITERATURE REVIEW SLAMET SUGIRI; NASUHI HIDAJAT
Jurnal Bisnis dan Akuntansi Vol 5 No 3 (2003): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1662.926 KB) | DOI: 10.34208/jba.v5i3.566

Abstract

In this paper we review the motions of participative budgeting, procedural justice, cultural dimensions, and job performance as well as job satisfaction. We learn from this review that previous find inconsistent findings on the relationship between participative budgeting and job performance and job satisfaction. Most studies focus on the consequences rather than the antecedents of participative budgeting. We also learn from reviewing the extant theories on participative budgeting that empirical studies on the relationship between participative budgeting and job performance and job satisfaction use a procedural justice concept as the underlying theory. Since the procedural justice, viewed from psychological standpoint, is one of the antecedents to participative budgeting, we posit that the inconsistent findings aforementioned are caused by lack of attention to the antecedents of budgetary participation. Different cultures among nations may also cause different effects of participation. Different cultures among nations may also cause different effects of participative budgeting on job performance and job satisfaction. Thus, we still have a good room to conduct empirical studies to confirm whether procedural justice can enhance the association of participative budgeting with job performance and job satisfaction, especially using subjects from nations that possess different culture from American.
PRESEPSI AUDITOR DAN USERS TERHADAP LAPORAN AUDIT DAN LAPORAN REVIEW MF.ARROZI ADHIKARA
Jurnal Bisnis dan Akuntansi Vol 5 No 3 (2003): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1348.506 KB) | DOI: 10.34208/jba.v5i3.567

Abstract

The main focus of this studi to examine the extent of audit and review expectation gap in existence in Indonesia by primally considering the differences between the expectations users of audited and review financial reports with auditor’s perceptions of their role about responsibility, reliability, and decisions usefulness. That is the reasonableness aspect of gap. Analysis were based on 278 respondens in three cluster sampling were auditor, investor, and management. Hipotesis testing used Mann-Whitney test to knew expectation gap auditor with users were investor and management. The result found evidence of a wide expectation gap in Indonesia in the first areas of auditor responsibility for auditor is responsible for detecting all fraud, auditor is not responsible for preventing fraud, and auditor doesn’t exercise judgement in the selection of review/audit procedures. Second, the areas of statement reliability for users have absolute assurance that financial statement contain no material misstatements, auditor doesn’t agree with accounting policies used in the financial statements, the financial statements give a true and fair view. Third, the areas of statement decision usefulness for audited/reviewed financial statement are not useful for making decisions. The result strongly support improving decision making by financial statement users. This result had shown expectation gap between auditor with investor and management in Indonesia.
ANALISIS RELEVASI INFORMASI AKUNTANSI DALAM LAPORAN KEUANGAN PERUSAHAN BERDASARKAN FASB CONCEPT NO. 2 ARIFIN S
Jurnal Bisnis dan Akuntansi Vol 5 No 3 (2003): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1806.608 KB) | DOI: 10.34208/jba.v5i3.568

Abstract

Salah satu tujuan utama dari laporan keungan adalah untuk menyajikan informasi keuangan kepada para pemakai guna pengambilan keputusan ekonomi. Laporan ini harus dapat menggambarkan transaksi dan kejadian yang tekah dilakukan oleh 1 perusahaan selama sat uperiode akuntansi. Untuk itu maka pengungkapan (disclosure) semua informasi yang relevan mengenai hasil operasi perusahaan dalam laporan keuangan dalah merupakan aspek penting di dalam akuntansi keuangan. Penelitian ini dilakukan untuk mengevaluasi apakah informasi akuntansi yang disajikan dalam laporan keuangan dengan melalui prinsip ‘full disclosure’ yang diwajibkan oleh BAPEPAM kepada perusahaan publik sudah mengandung kualitas informasi yang relevan. Kriteria relevan disini mengacu kepada FASB Statement of Financial Accounting Concept No.2 yang meliputi unsur feedback value, predictive value, dan timeliness. Penelitian ini juga bertujuan untuk mengatahui metode pengungkapan yang mana yang disukai dan mudah di mengerti oleh para pemakai yang selama ini digunakan oleh perusahaan publik. Empat kelompok pemakai laporan keuangan (investor, kreditor, penjamin emisi efek, dan agen penjualan efek) dipakai sebagai responden dengan mengirimkan kuesioner dan wawancara langsung. Jawaban dari responden kemudian dianalisis menggunakan uji statistik non-parametrik Wilcoxon Match Pairs Signed Test untuk menguji apakah informasi dalam laporan keuangan dengan menggunakan prinsip ‘full disclosure’ dapat mengandung relevansi informasi yang tidak relevan bagi para pemakai. Sedangkan metode pengungkapam ynag paling disukai dan mudah diemngerti oleh para pemakai yang telah di terapkan oleh perusahaan publik dalam laporan keuangannya adalah lampiran penjelas, laporan tambahan, dan footnote yang disertakan dalam laporan keuangan utama.

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