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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : -
Articles 673 Documents
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PREDIKSI KEMAMPUAN PERUSAHAAN PADA MASA KRISIS: PERBANDINGAN JUDGMENT DENGAN STATISTIK INDRA WIJAYA KUSUMA; YAVIDA NURIM
Jurnal Bisnis dan Akuntansi Vol 4 No 3 (2002): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1936.619 KB) | DOI: 10.34208/jba.v4i3.555

Abstract

This study examines the accuracy of capability of companies to survive during the Indonesia monetary crisis in 1997-1999. Several studies have developed models to predict the bankcrupty of firms and found that some financial ratios are useful in predicting the possibility of bankcrupty. This study uses those ratios that have been proved useful in predicting bankcruptcy to predict the survival of Indonesian companies during the crisis. in addition, this study also uses human prediction. Research on comparing human prediction and statistics methods in the auditing areas have found that human is superior in prediction because human possesses human information processing which consider other data (besides financial data) in prediction. The results show taht human prediction is inferior in predicting companies' capability to survive the crisis and work experience affects the accuracy of the human judgment prediction. However, the study also shows that some ratios that are preferably used by human in predicting are consistent with the ratios used in previous studies. The potential bias in this study may be causes by the subjects (human) who participated in the field experiment. Future study is needed to use subjects who are financial or credit analysts in order to have better human prediction results.
ANALISIS TIME-SERIES PERILAKU LABA QUARTALAN PERUSAHAAN PUBLIK DI BURSA EFEK JAKARTA ABDUL HAMID HABBE
Jurnal Bisnis dan Akuntansi Vol 4 No 3 (2002): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1755.515 KB) | DOI: 10.34208/jba.v4i3.556

Abstract

The main objective of this paper is to analyze the behavior of earnings quartely. This research is based on inconsistency of the result previous research. I derive two variables of earnings, origonal earnings and earnings deflated to total asset. I employ Box-Jankins methodology to identify ARIMA models of 32 firms over 1994:1 to 2001:4. The result shows that the earnings quarterly follow random walk for both the two variables of earnings. Parameters of ARIMA models that identified are relevant to explain the behavior of two variables of earnings quarterly. However, the parameters of random walk and identified models (ARIMA) are not different. The result also provides evidence that there is not difference forecasting ability between random walk and identified models for earnings original.The forecasting ability of ARIMA models, however, is more accurate than that random walk model for deflated earnings.
EVENT STUDY: TELAAH METODOLOGI DAN PENERAPANNYA DI BIDANG EKONOMI DAN KEUANGAN ARIF BUDIARTO; MURTANTO
Jurnal Bisnis dan Akuntansi Vol 4 No 3 (2002): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1647.023 KB) | DOI: 10.34208/jba.v5i2.557

Abstract

Event study methodology has been one of the most frequently used tools in financial research in recent years. In event studies, the objective is to examine the market's response to some well defined event through the observation of security prices around such event. Example of event, such as announcement of right issue, stock split, and accounting information. Event studies involve 5 steps: (1) identify the event of interest, (2) identify the time of parameter, (3) estimate the abnormal return, (4) organize and group the abnormal return, and (5) analyze the result. Event studies will continue making empirical contributions to the understanding of information and security price. This paper provides a review of the present state of knowledge and practice with respect to event study methodology. Many variations of this methodology are diccussed, as well as special issues and applications to research in capital market. Recommendations for implementing an event study also are provided.
MANAJEMEN KONFLIK PERAN PROFESIONAL-MANAJERIAL DI KANTOR AKUNTAN PUBLIK MELALUI ORIENTASI PADA TUJUAN SISTEM DAN KEADILAN PERSEPSIAN SITI MUTMAINAH
Jurnal Bisnis dan Akuntansi Vol 5 No 2 (2003): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1598.284 KB) | DOI: 10.34208/jba.v5i2.558

Abstract

Historically, it was believed that dual role (i.e. the individual as professional and also involve in managerial role) can potentially have adverse consequences through the creation of role conflict. Comerford and Abernethy’s (1999) finding revealed that the individuals with a high professional orientation will experience less adverse consequences (i.e. lower role conflict) when involved in the budgeting process provided that they have taken on a system goal orientation. As such, this field study reexamines this professional-managerial role conflict with the different subject. Besides, this study is extended by looking at the moderating effect of perceived fairness on the relationship between professional orientation and role conflict. The result of this study was not consistent with those indicated by prior empirical research which showed that goal system orientation had a direct effect on the relationship between professional orientation and role conflict. This finding, however, support the contemporary perspective, which suggest that occupational commitment and organizational commitment are positively, not negatively associated. The other finding of this field study does not enable rejection of the second null hypothesis for the sample group with lower participation level. It indicates that professional-managerial conflict is reduced when professionals who have lower participation level in budgeting, have higher perceived fairness level.
PENGARUH PARTISIPASI ANGGARAN DAN KETERLIBATAN KERJA TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING FIRDAUS ABDUL RAHMAN; BAMBANG SUPOMO
Jurnal Bisnis dan Akuntansi Vol 5 No 2 (2003): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1578.242 KB) | DOI: 10.34208/jba.v5i2.559

Abstract

The relationship between budgetary participation and budgetary slack and relationship between job involvement and budgetary slack has been examined in several accounting studies with conflicting results. The conflicting evidence may reflect the influence of a contingent variable. This study examined influence of organizational commitment as moderating variable in the relationship between budgetary participation and budgetary slack, and influence of organizational commitment as moderating variable in the relationship between job involvement and budgetary slack. This study provides empirical evidence that motivational factors of organizational commitment, job involvement and budgetary participation might be important factor in explaining managers propensities to create budgetary slack. The results indicate that for highly commited managers, budgetary participation is associated with decreased prospensity to create budgetary slack. For managers who have low levels of commitment to organization’s goals and values, budgetary participation is associated with increased propensity to create budgetary slack. Likewise, for highly commited managers, job involvement is associated with decrease propensity to create budgetary slack. For managers who have low levels of comittment organization’s goals and values, job involvement is associated with increased propensity to create budgetary slack.
AKUNTANSI KEPERILAKUAN DALAM JURNAL BEHAVIORAL RESEARCH IN ACCOUNTING (BRIA) INDRA WIJAYA KUSUMA
Jurnal Bisnis dan Akuntansi Vol 5 No 2 (2003): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1642.053 KB) | DOI: 10.34208/jba.v5i2.560

Abstract

Penelitian akuntansi keperilakian merupakan topik yang banyak diminati orang akhir-akhir ini. Sebagai suatu alternatif penelitian akuntansi, topik akuntansi keperilakuan menaawrkan suatu nuansa baru yang berbeda dengan penelitian pasar modal yang efisien. Tulisan ini mengulas perkembangan penelitian akuntansi keperilakuan, khusunya tulisan dalam jurnal Behavioral Research in Accounting (BRIA). Pengklasifikasian penelitian akuntansi keperilakuan mengikuti pengklasifikasian menurut Birnberg dan Shields (1989) yang membahas 5 aliran (isu) utama dalam akuntansi keperilakuan.
FILSAFAT ILMU SEBAGAI DASAR DAN ARAH PENGEMBANGAN ILMU: SEBUAH PENDEKATAN DENGAN METODOLOGI AKUNTANSI POSITIF AIDA AINUL MARDIYAH
Jurnal Bisnis dan Akuntansi Vol 5 No 2 (2003): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1979.01 KB) | DOI: 10.34208/jba.v5i2.561

Abstract

Filsafat ilmu merupakan salah satu cabang filsafat yang telah banyak digunakan oleh pakar ekonomi dan akuntansi untuk mengembangkan baik teori ekonomi maupun akuntansi. Pada awalnya pengembangan teori akuntansi didasarkan pada praktek. Seiring dengan perkembangan tuntutan bisnis terhadap akuntansi, selanjutnya teori akuntansi dikembangkan dengan pendekatan normative descriptive. Pendekatan terakhir tersebut banyak dinilai tidak ilmiah, kemudian teori akuntansi dikembangkan dengan mendasarkan diri pada teori akuntansi positif. Aliran positif telah banyak mendapatkan kritik, diantaranya positivisme telah menyebabkan ilmu berkembang dengan pesat sampai melupakan induk filsafatnya serta aliran positif dianggap memaksakan kehendak peneliti dengan merekayasa data agar normal. Mulailah berkembang paham critical yang telah menekankan pada kebebasan metodologi dan sejarah untuk mendapatkan teori yang holistik, tetapi baru diakui positivism telah terbukti mampu mengembangkan ilmu dan tehnologi seperti yang ada pada saat ini. Dengan demikian paham critical tepat sebagai pembanding dan pelengkap paham positivisme (Hadi, 1999). Hubungan antara filsafat, ilmu ekonomi, dan akuntansi didasarkan pada masalah yang dihadapi dalam pengembangan teori akuntansi yaitu berbagai konsep atau pengertian lain yang diambil dari mainstream teori akuntansi, sementara banyak teoritisi akuntansi pada awalnya memiliki pengetahuan ilmu ekonomi seperti, Devine (1961) dan Chambers (1977). Sedangkan Watts dan Zimmerman (1986) menyatakan bahwa dasar pendekatan teori akuntansi berasal dari ekonomi. Sementara itu Ball dan Foster (1982) juga menyatakan bahwa ilmu ekonomi merupakan salah satu disiplin dasar yang digunakan untuk mengembangkan teori akuntansi.
ANALISIS KEGUNAAN LAPORAN KEUANGAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI DI PASAR MODAL INDONESIA TARMIZI ACHMAD
Jurnal Bisnis dan Akuntansi Vol 5 No 2 (2003): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1595.995 KB) | DOI: 10.34208/jba.v5i2.562

Abstract

One of the major objectives of financial statements is to supply financial information to user of financial information for decision making. This information should represent all of transactions and events that have happened in particular firms during one accounting period. Therefore, disclosure all of financial information relevant to a reporting company in financial statements is an important aspect of financial accounting.This research is undertaken to investigate whether accounting information presented by the Indonesian public companies still countains the qualities of relevance (Feedback, predicitive, and timeliness). This study also investigates how long should the financial statement can be accepted by users so that it did not lose its relevancy.Four group os users (investors, creditors, trustees, and stock and share brokers) are surveyed with a mailed questionnaires. The answered questionnaire, then, are analyzed by using statistical tests.The result of the data analysis show that the financial statements published by mostly by mostly Indonesian Public companies tends to produce irrelebant accounting information. This study also finds that the period between two and three months is mostly preferred by users of financial statements so that they did not lose their relevancy.
PENGARUH FRAMING DAN JABATAN MENGENAI INFORMASI INVESTASI PADA KEPUTUSAN INDIVIDU-KELOMPOK: SUATU EKSPERIMEN SEMU HARYANTO
Jurnal Bisnis dan Akuntansi Vol 5 No 2 (2003): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1340.049 KB) | DOI: 10.34208/jba.v5i2.563

Abstract

Beberapa hasil penelitian tentang keputusan kelompok mengindikasikan bahwa interaksi anggota kelompok mengahasilkan risky shift dalam pembuatan keputusan, sementara penelitian yang lain menemukan beberapa penyimpangan. Kebanyakan penelitian mendukung group-induced shift theory yang menyatakan bahwa interaksi kelompok mengarahkan keputusan ke arah yang lebih beresiko (risky) atau lebih berhati-hati (cautious). Penelitian ini diharapkan dapat bermanfaat untuk: (1) memberikan tambahan prediksi dan penjelas secara empirik pad literatur akuntansi manajemen dan akuntansi keperilakuan, khususnya yang menguji pengaruh framing dan jabatan dalam pembuatan keputusan investasi oleh individu dan kelompok dalam organisasi, (2) memberikan masukan bagi manajemen organisasi untuk mampu mengidentifikasi kondisi yang menyebabkan pembuatan keputusan lebih berisiko (risky) atau berhati-hati (cautious) dalam pengalokasian sumberdaya (investasi)
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)

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