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Jurnal Akuntansi Bisnis

akuntansi-bisnis
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Published by Universitas Bunda Mulia

ISSN : 1979360X EISSN : 25986767 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development accounting knowledge related to industry and business. Business accounting journals are published periodically 2 times in 1 year, namely in February and August.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 238 Documents

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PERMASALAHAN YANG MUNCUL AKIBAT PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 4, No 2 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Good governance requires a paradigm shift critical of the Government of the old system that is too centralized, with the central Government very strong in the determination of the policy. The new paradigm requires a system capable of reducing dependency and even eliminate dependency on local governments to the central government, as well as to empower local governments to be able to compete both regionally, nationally and internationally. Responding to the new paradigm, the government provides the widest possible autonomy to the region which aims to enable regions to manage and regulate their own household so efficiently and effectively in governance and development as well as within the framework of services to the community. The implementation of regional autonomy implemented by giving broad autonomy and proportional to the area are realized with the arrangement, distribution and utilization of national resources and a fair fiscal balance between central and local governments.Kata Kunci: Standar Akuntansi pemerintah, Good Governance.

RELEVANSI DAN RELIABILITAS GOODWILL (Sesudah Penerapan ED PSAK 22 Revisi 2010) Theresia Hesti Bwarleling
Jurnal Akuntansi Bisnis Vol 7, No 1 (2014): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v7i1.775

The purpose of this study is to examine the value relevance and reliability of reported goodwill under PSAK in 2011; a period characterised by accounting treatment for goodwill which was showing the value relevance and reliability of reported goodwill after the adoption of IFRS (ED PSAK 22 revision 2010). By using an adaptation of Feltham and Ohlson (1995), this study found that for the average Indonesian company the information presented with respect to goodwill is value relevant but not reliable. In particular, goodwill tends to be reported conservatively Keyword : relevance, reliability, goodwill, ED PSAK 22 revision 2010

PERUBAHAN OPINI AUDIT DAN LABA TAKTERDUGA TERHADAP WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN BASIC INDUSTRY & CHEMICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014) Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The aims of this research are to investigate the influence of audit opinion changes and unexpected earnings to the submission of financial statements (measured by Financial Reporting Lead Time - FRLT). Audit opinion changes is seen if opinion be better over the next year (improvement in audit opinion) and if opinion be worse over the next year (deterioration in audit opinion). The sample used in this research were company listed at Indonesia Stock Exchange that included in basic industry & chemicals 2012-2014. Samples are collected by purposive sampling and resulted in 42 firms as the final sample. The statistic method used was multiplied analysis linear regression, with hypotheses testing of statistic t tests.The results of this research showed that the audit opinion changes (both improvement and deterioration in audit opinion) has a significant influence to the financial reporting lead time , while unexpected earnings and financial leverage has no significant influence to the financial reporting lead time.Keywords: Audit opinion changes, unexpected earnings, leverage, improvement in audit opinion, deterioration in audit opinion, financial reporting lead time

MENDETEKSI PENGARUH PASAR MINYAK BUMI DUNIA TERHADAP KRISIS HARGA Nosami Rikardi
Jurnal Akuntansi Bisnis Vol 1, No 1 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The world oil market, as a result of the convergence of a number of factors, has experienced significant tightness. Some of the factors influencing the market might be temporary, some may be cyclical, and others may possible be permanent. While the high price that resulted from the tight balance between oil demand and supply caused increased energy expenditure for consumer, business, and industry, it also led to higher incomes for energy producer. Expectations concerning future market conditions are quickly embodied in oil price formed in futures market. The fear of geopolitical situations are reflected in price. Speculative buying and selling might also affect prices as financial traders adjust their investment portfolios to reflect expected market conditions. It is possible that the economy as a whole might experience macroeconomic effects, not only from the high oil prices themselves, but as a result of the monetary and fiscal policy responses that might be taken if the prices persist and are determined to constitute inflation.Keywords: Oil price, Demand and supply, Higher incomes, Speculation

PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT : ANTARA TIME PRESSURE, RISIKO AUDIT DAN MATERIALITAS Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 11, No 2 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: The purpose of the research is to examine and analyze the influence time pressure, audit risk and materiality to premature sign-off of audit procedures. The respondent of this research are auditors who working at Public Accountant Firms in DKI Jakarta. This reseearch used SPSS 21 (Statistical Product and Service Solutions). The result of this research are time pressure, audit risk and materility have an influence to premature sign-off of audit procedures simultaneously. Time pressure doesn’t have significantly influence to premature sign-off of audit procedure, but audit risk have significantly influence to premature sign-off of audit procedure and materiality have a negative influence to premature sign-off of audit procedure. Keyword : Time Pressure, Audit Risk, Materiality, Premature Sign-off of Audit Procedures ABSTRAK: Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh tekanan waktu, risiko audit dan materialitas terhadap sign-off awal prosedur audit. Responden dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di DKI Jakarta. Penelitian ini menggunakan SPSS 21 (Statistical Product and Service Solutions). Hasil dari penelitian ini adalah tekanan waktu, risiko audit dan materility memiliki pengaruh terhadap penandatanganan prematur prosedur audit secara bersamaan. Tekanan waktu tidak memiliki pengaruh signifikan terhadap penandatanganan awal prosedur audit, tetapi risiko audit memiliki pengaruh signifikan terhadap penandatanganan awal prosedur audit dan materialitas memiliki pengaruh negatif terhadap prosedur audit yang terlambat. Kata Kunci: Tekanan Waktu, Risiko Audit, Materialitas, Penandatanganan

ANALISIS PRAKTIK PERATAAN LABA SERTA FAKTOR YANG MEMPENGARUHINYA PADA PERUSAHAAN INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (2005-2009) Pieter Nainggolan; Adiwena Jaya Gunawan
Jurnal Akuntansi Bisnis Vol 3, No 2 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research was designed to examine factors that influence the practice of income smoothing of company size, company profitability, financial leverage, the net profit margin, and operating profit margin. The separation between companies that perform smoothing earnings and that do not perform by using Index Eckel against operating profit for the company's chemical industry and consumer goods registered in the Indonesian Stock Exchange. Sample research accounted for 36 companies with a sub sample of 180 financial statement data. Observations were made over five years,namely 2005,2006,2007,2008,2009. Factors not affecting income smoothing practices are summarized in the form of the null hypothesis. Statistical analysis consisted of: (1) univariate tests, to determine whether significant differences between the company and not leveler leveler, in this case using t-test if normally distributed data and Mann-Whitney test if data were not normally distributed, (2) multivariate test, using logistic regression to determine the factors that affect income smoothing. The result of calculation by Eckel Index shows that as many as 25 companies that make the practice of income smoothing. While the results of logistic regression analysis of four independent variables suspected to affect the practice of income smoothing turns out company size, company profitability, financial leverage, the net profit margin and operating profit margin has no effect on practice income smoothing.Key Word : Perataan Laba (income smoothing), manajemen laba (earnings management)

LAPORAN BERKELANJUTAN PT. ANEKA TAMBANG DAN PT. TELEKOMUNIKASI INDONESIA SEBAGAI BENCHMARKING LAPORAN BERKELANJUTAN (SUSTAINABILITY REPORT) DI INDONESIA Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 6, No 2 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Preparation of the Sustainability Report has been a priority for the company. Many companies have realized that running a business, the company can not be separated from its responsibility to the environment and surrounding communities. In 2012 there were two state-owned companies that won the ISRA, namely PT. Aneka Tambang as the Best Sustainability Report Overall and PT. Telekomunikasi Indonesia as the Best Sustainability Report Category Services. The Company is currently not win ISRA, or not preparing SR, can learn and perform benchmarking against the two state-owned companies. PT Aneka Tambang and PT Telekomunikasi Indonesia has developed a comprehensive Sustainability Report includes economic performance, social performance and environmental performance. In the third report of the performance, the two companies presented evidence in the form of a concrete explanation of activities and the amount in figures. In two reports Sustainability Report readers can understand the activities undertaken by both companies and can clearly relate to the company's main strategy. In the Sustainability Report, the two companies have been doing CSR in connection with its business processes. Starting from suppliers, production processes and the provision of services, the customer, to post-sales. Activities carried out in an integrated and comprehensive. Keywords : Sustainabitily Report, CSR, Aneka Tambang, Telekomunikasi

PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN TIPE INDUSTRI TERHADAP CORPORATE INFORMATION TRANSPARENCY ON THE INTERNET (e-CTI) PERUSAHAAN LQ45 Howard Sarmento Giam; Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 8, No 2 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Science and technology is growing in line with the development of business and economics. The development of the Internet as a means to disseminate information about the company has created a form of communication between the company and its stakeholders. The company as a provider of financial data will reach a wider user when using the website.The fact that there are not all companies provide a website to inform the company to stakeholders led to the need for this research. The purpose of this study was to obtain empirical evidence about the factors that affect the company's disclosure of information via the Internet (website).Research conducted on 45 companies in the Indonesia Stock Exchange whose shares are listed in the LQ45. Hypothesis testing is done through either partial or simultaneously regression.Results of the study provide empirical evidence that the characteristics of the company consisting of firm size (SIZE), leverage (LEV) and type of industry (IND) simultaneously does not affect the e-CTI. However, for the partial test for this type of industry (IND) proved to yield significant results. That is, for companies that are in LQ45, type of industry influence on Internet-based information disclosure or use of the website. This proves that the company in a particular industry will reveal more information than other types of industries. Keywords: e-CTI, transparency, information.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TARIF PAJAK EFEKTIF Yanuar Nanok Soenarno
Jurnal Akuntansi Bisnis Vol 10, No 2 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research wanted to see whether financial factors such as profitability, leverage, liquidity, market share and cash flow affects the company in paying taxes. This study uses all non-financial companies listed on the Indonesia Stock Exchange listing in 2012. From this research resulted that profitability, leverage and liquidity factors affect the level of corporate tax payments. However, shareholder and cash flow factors whose expectations are influential, have no effect. Tax payment strategies that still rely on tax shield to reduce tax payments, making many companies more borrowed to get the funds. Keywords: efective tax rate, profitability, leverage, liquidity, cash flow, Indonesia stock exchange.

PENGARUH KUALITAS INFORMASI AKUNTANSI MANAJEMEN DAN KUALITAS MANAJER DALAM PENGAMBILAN KEPUTUSAN TERHADAP KINERJA KEUANGAN RUMAH SAKIT (Studi Pada Rumah Sakit Umum di Kotamadya Bekasi) Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 3, No 1 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The purpose of this research is to identify: (1) whether the management accounting information quality of manager influence the decision making at public hospital in municipality of bekasi, and (2) whether decision making influence financial performance at public hospital in municipality of bekasi. The population of this research are all of public hospitals in municipality of bekasi, including those who owned by state and private. This research is conduct with cencus approach. Distribution and filling the questioner and interview were used to collect the data. The hypothesis of this research are: (1) accounting information quality and quality of manager influence the dicision making at public hospital in municipality of bekasi positively, and (2) the dicision making influence financial performance at public hospital in municipality of bekasi positively, these meet with data gathered from participant and then it was processed by using double linear regression analysis model. The result of this research shows that both of the management accounting information quality and quality of manager have positive influence on decision making simoutltantly. The decision making has positive influence on financial performance of public hospital in municipality of bekasi.Key Word: Management accounting information quality, quality of manager, decision making, and financial performance.

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Contact Name Ernie Riswandari

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Editorial Address Jl. Lodan Raya No. 2 Ancol Jakarta Utara

Location Kota tangerang, Banten INDONESIA

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Contact Name
Ernie Riswandari

Contact Email
-

Phone
+6281387005908

Journal Mail Official
jab@ubm.ac.id

Editorial Address
Jl. Lodan Raya No. 2 Ancol Jakarta Utara

Location
Kota tangerang,

Banten

INDONESIA