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Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Pendidikan Nasional
ISSN : 25282093     EISSN : 25281216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi dan Bisnis (dengan e-issn 2528-1216 dan p-issn 2528-2093) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional. Jurnal ini terbit berkala setiap bulan Juni dan Desember. Jurnal ini diterbitkan dengan maksud utama mendiseminasi artikel ilmiah baik berupa hasil penelitian maupun telaah literatur (setara dengan hasil penelitian) dibidang akuntansi, bisnis, keuangan dan ilmu ekonomi. Jurnal Ilmiah Akuntansi dan Bisnis menerima artikel (yang tidak dipublikasikan dalam jurnal lain) dengan ruang lingkup: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perhotelan, Perpajakanan, Auditing serta Sistem Informasi Akuntansi.
Arjuna Subject : -
Articles 10 Documents
 1 
Search results for , issue "Vol 1 No 1 (2016)" : 10 Documents clear
MENGELOLA TINGKAT LIKUIDITAS DAN RENTABILITAS PERUSAHAAN MELALUI IMPLEMENTASI EFEKTIVITAS CASH BUDGET Miartana Putu
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.28

Abstract

This study aimed to determine the management of liquidity and profitability of the company through the implementation of effective use of the cash budget. The design of this study used a qualitative approach with the company’s financial manager informant with the help of an open questionnaire to obtain a cash budget implementation and the documentation data in the form of the company’s financial statement. The validity test of the data used triangulation model. The results showed that managing the effective level of liquidity and profitability of the company was based on effective drafting and implementing for the cash budget of companies at first. After the cash budget was prepared, the situation of liquidity and profitability of the company became better. The limitation of this study only examined in one company and to be suggested for future researchers to look at more than one company.
PENGARUH COORPORATE SOCIAL RESPONSIBILITY PADA HUBUNGAN FAKTOR - FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Endiana I Dewa Made
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.24

Abstract

The essence of a business activity is to provide the maximum possible benefit to owners or shareholders. The increase of stock price means the higher value of the company so that the welfare of shareholders will be increased as well. The value of the company also reflects the performance of management in the company’s operations. There are several factors that can affect the value of companies such as profitability, dividend policy, debt policy and Corporate Social Responsibility (CSR). The problem in this research are how effect of profitability, dividend policy and debt policy to the value of the company and also whether CSR is able to affect the relationship of profitability, dividend policy and debt policy. The expected value obtained from this study is to determine the factors that may affect the value of the company and to determine whether CSR may affect the relationship between factors that affect the value of the company.The population in this research is manufacturing company in Indonesia Stock Exchange 2012-2014 period with purposive sampling method in order to obtain as many as 62 companies. The analysis technique used is moderated regression analysis.The results showed, the positive effect on the profitability of the company’s value, dividend policy positive effect on the value of the company, the debt policy has no effect on the value of the company. The test results showed that CSR moderation capable of affecting relations on the value of the company’s profitability, CSR is not capable of affecting relations on the value of the company’s dividend policy and CSR are not able to affect relations with the company’s debt policy. The results of this study are expected to be one of the considerations by the investor in making an investment in the capital market which is expected not wrong in choosing the company as a place for investment, because in fact the investors expect a return on their investments.
PENGARUH PROPORSI KOMISARIS INDEPENDEN PADA NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Sunarwijaya Ketut
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.29

Abstract

Independent commissioner is one of the corporate governance mechanism that affects the value of the company. While return on equity is a profitability ratio that is used to measure the financial performance of the company. This study uses a proxy profitability with a return on equity as an intervening variable. This study aims to determine the effect of indirect profitability in the relationship between the independent commissioner and the company’s value. This research was conducted in the Indonesia Stock Exchange in the financial year 2013-2015. The sampling method using purposive sampling techniques in order to obtain 120 samples of the study. Analysis of the data used in this research is descriptive statistics, classical assumption test and multiple linear regression analysis. The test results showed that the value of Adjusted R² of 0.770, F test has a significance value of 0.000, and the results of path analysis showed that the proportion of independent commissioner may be a direct effect on the value of the company and may also affect indirectly that is of the proportion of independent commissioner to profitability (as a variable intervening) and then to the value of the company. The amount of direct influence the proportion of independent commissioner on the company’s value is 0.234, while the amount of indirect influence of the proportion of independent commissioner on the company’s value through profitability is 0.410 while the total effect of the proportion of independent commissioners on a company value of 0.644.
PENGARUH LOCUS OF CONTROL, KOMITMEN ORGANISASI, TURNOVER INTENTION, SELF ESTEEM IN RELATION TO AMBITION, DAN TIME BUDGET PRESSURETERHADAP PERILAKU DISFUNGSIONAL AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI BALI) Diah Utari
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.25

Abstract

This research is motivated by the dysfunctional audit behavior conducted by an auditor in the audit process through the manipulation of data or evidence, fraud, and irregularities against the applicable audit standards. Dysfunctional audit behavior can be influenced by several factors such as locus of control, organizational commitment, turnover intention, self esteem in relation to ambition, and time budget pressure.The purpose of this research was to examine the effect of locus of control, organizational commitment, turnover intention, self esteem in relation to ambition, and time budget pressure on dysfunctional audit behavior. This research using purposive sampling method, and a sample of 50 respondents who work as auditors working in Public Accounting Firms in Bali listed in the Directory Institute of Indonesia Chartered Accountants (IICA) in 2016. This research uses primary data by spreading the questionnaire. Data were analyzed using multiple linear regression analysis were processing through statistical software.The results indicate that the locus of control, turnover intention, self esteem in relation to ambition, and time budget pressure has a positive and significant influence on the dysfunctional audit behavior, while the organizational commitment has a negative and significant influence on the dysfunctional audit behavior.
PENGARUH CORPORATE SOCIAL RESPONSIBILITYTERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PT. ANGKASA PURA I (PERSERO) BANDAR UDARA INTERNASIONAL I GUSTI NGURAH RAI-BALI I Nyoman Gede Arya Diatmika
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.21

Abstract

The purpose of this study was to determine: (1) Effect of Corporate Social Responsibility (CSR) to corporate value, (2) Influence of Corporate Social Responsibility (CSR) to the value of the company to profitability as moderating variable. The method used was a causal comparative research. Data used in this study are primary and secondary data, namely quantitative data. The method of analysis in this research was simple regression analysis and regression. The results of this study indicated that: (1) Corporate Social Responsibility (CSR) had positive and significant impact on the value of the company, (2) profitability as a moderating variable could not moderate the influence of Corporate Social Responsibility (CSR) to corporate value.
PENGARUH BUDAYA ETIS ORGANISASI DAN PEMAHAMAN GOOD GOVERNANCEPADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK DI BALI purnama dewi putu
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.53 KB) | DOI: 10.38043/jiab.v1i1.26

Abstract

This research examines the influence of ethical culture organization and understanding of good governance towards job performance of an auditor of the public accounting firm. Number of respondents taken in this research were 60 respondents. Data was obtained through questionnaire by distributing it to the auditors of the public accounting firm. Multiple linear regression analysis was used within this research.This research indicates that ethical culture organization has positive impacts on their job performance. understanding of good governance has positive impacts on the job performance of an auditor.
PENGARUH TINGKAT INFLASI, SUKU BUNGA DAN NILAI TUKAR RUPIAH TERHADAP RETURN SAHAM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Suidarma Made
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.22

Abstract

This study aims to determine the effect of the independent variable is the rate of inflation, interest rates and the rupiah exchange rate partially to the return of Islamic stocks listed on the Stock Exchange Indoneisa, and also to determine the effect on stock returns syariah simultaneously listed on the Stock Exchange Indoneisa. This study uses multiple regression analysis, correlation, determination, t test and f. This study is quantitative in that it refers to the calculation of research data in the form of numbers. The variables of the study include independent and dependent variables. The sample in this study is the Jakarta Islamic Index (JII), which has 30 companies in it.The results showed that the inflation rate significant negative effect on stock return of syariah. SBI significant negative effect on stock return of syariah. The Rupiah significant negative effect on stock return of syariah. Simultaneously showed that the rate of inflation, interest rates and the rupiah significant positive effect on stock return of syariah.
PERKEMBANGAN AKUNTANSI GOODWILL DARI DIVERSIFIKASI MENUJU KESERAGAMAN Trisna Dwiyanti Kadek
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.284 KB) | DOI: 10.38043/jiab.v1i1.27

Abstract

This paper aims to review the prior research related to change in accounting treatment for goodwill from diversification to uniformity. Literature review is used to organize this paper. The paper discusses and compares the former accounting treatment used by countries around the world and the new IFRS treatment for goodwill. The paper highlights that the new standard has significantly changed the treatment for goodwill. According to IFRS 3, goodwill acquired through a business combination is no longer amortized but tested for impairment. Despite this standard has created a uniformed goodwill accounting; however, there are still lots of debates due to considerable ambiguity and subjectivity which inherent in impairment test. Findings suggest that future paper should examine how financial statement preparers and auditor are dealing with this new goodwill accounting treatment.
PENGARUH PRICE TO BOOK VALUE RATIO(PBV), PRICE TO EARNINGS RATIO (PER), DEBT TO EQUITY RATIO(DER), DAN RETURN ON ASSET(ROA) TERHADAP RETURNOF SHARE DARI PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DI PERIODE 2012-2014 Indri Diantari Ni Ketut
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.23

Abstract

The research discusses about The Effect of Price to Book Value (PBV), Price to Earnings Ratio (PER), Debt to Equity Ratio (DER), and Return on Asset (ROA) Toward Return of Share from Mining Companies which are listing at Indonesian Stock Exchange in the Period of 2012-2014 with source of data in the form of secondary data and type of data is quantitative data obtained from financial report of mining companies which are listing at Indonesian Stock Exchange in the period of 2012-2014. The aim of this research is to find out the effect of each independent variable toward dependent variables both partially and simultaneously by using classical assumption test (normality test, multicollinearity, heteroscedasticity, and autocorrelation). Data analysis technique is using multiple linear regression analysis with the assistance of SPSS program. The result of research shows that (1) Price to Book Value (PBV) affects positively and partially toward Return of Share, (2) Price to Earnings Ratio (PER) affects negatively and partially toward Return of Share, (3) Debt to Equity Ratio (DER) affects positively, significantly and partially toward Return of Share, (4) Return on Asset (ROA) affects negatively and partially toward Return of Share, and (5) simultaneously Price to Book Value (PBV), Price to Earnings Ratio (PER), Debt to Equity Ratio (DER), and Return on Asset (ROA) affect positively and significantly toward Return of Share.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP CORPORATE ENVIRONMENTAL DISCLOSUREPADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN PROPER PERIODE 2012 –2014 Wulandari Laksmi
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.20

Abstract

The trend toward environmental awareness has brought a change in attitude of orientation towards profit orientation of the company environment. Management as agents can not avoid the reality of the impact of the company’s activities were not only generate profits and raise share prices, but also have environmental impacts such as damage to ecosystems, pollution, wastewater and waste all of which are the responsibility of companies that deal with environmental aspects.This study aimed to examine the effect of earnings management and good corporate governance of the Corporate Environmental Disclosure (CED). Earnings management is measured by discretionary accruals.Population of this research are 44 mining companies listed on the Stock Exchange in 2012-2014. The data used in this study comes from the annual report and sustainability report mining companies listed on the Stock Exchange and Corporate Performance Rating Program (PROPER) in 2012 for a total of 5 companies. The sample is obtained by using purposive sampling method. Hypothesis testing method used is multiple regression analysis. The results showed that the number of audit committee meetings significantly influence the Corporate Environmental Disclosure. Meanwhile, earnings management, the proportion of independent board does not significantly influence the Corporate Environmental Disclosure. Simultaneously good corporate governance and earnings management significantly influence the Corporate Environmental Disclosure.

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