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INDONESIA
Jurnal Akuntansi
Published by Universitas Tarumanagara
ISSN : 14103591     EISSN : 25498800     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol. 17 No. 1 (2013): January 2013" : 2 Documents clear
THE IMPACT OF INFORMATION ABOUT CLIENT IN MODERATED THE EFFECT OF THE INVOLVEMENT OF PUBLIC ACCOUNTING FIRM HEAD AND THE EFFECT OF PROBLEM REPRESENTATIONS ON AUDIT PLANNING Amilin Amilin; Dennis Steven Erthanegara
Jurnal Akuntansi Vol. 17 No. 1 (2013): January 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i1.191

Abstract

This research examined the effect of executive involvement and problem representation toward audit planning using client’s information as moderating variable. The populations are managing partners, partners, and managers on the public accountant firm that located in DKI Jakarta. Purposive sampling used to take the samples. The sample was taken about 34 respondents which collected by using questionnaires. The analysis methods were consist of test quality data, descriptive statistic, classical assumption test, and hypotheses analysis used test of absolute difference value. The result of hypotheses analysis show that client information have not significantly impact on the influence of executive involvement and problem representation on audit planning.
Pengaruh metode penilaian persediaan terhadap volatilitas return on asset, volatilitas cost of sale, dan volatilitas profit or loss pada perusahaan real estate dan properti yang tercatat di bursa efek indonesia periode 2007 - 2009 Ngadiman Ngadiman; Lydiawati Santoso
Jurnal Akuntansi Vol. 17 No. 1 (2013): January 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i1.205

Abstract

The purpose of this study is to investigate the influence of inventory evaluation method toward ROA volatility, cost of sale volatility, and profit or loss volatility in publicly listed real estate and property companies in Indonesian Stock Exchange related to valuation method decision which more describes current cost. This study uses data from 34 samples during year 2007 – 2009. It is an empirical study using regression model with dummy variable. Therefore, before conducting hypothesis testing, the classic assumption testing was done. Beside that, t-test was done and shows there is significant average difference of profit or loss volatility in company using average method and FIFO method. The results show that: Inventory valuation method has significant influence toward profit or loss volatility. But, inventory valuation method doesn’t have significant influence toward ROA and cost of sale volatility using 95% level of confidence. For further studies, it is expected to use longer observation period and other variables to minimize bias that might happen.

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