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Indonesian Journal of Business, Accounting and Management

ijbam
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Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

ISSN : 24424099 EISSN : 25498711 DOI : https://doi.org/10.36406/ijbam

Core Subject : Economy,

Economics, Econometrics & Finance

Indonesian Journal of Business, Accounting, and Management (IJBAM) are devoted to publishing research papers for students, academics, researchers, and professors to share advances in accounting, business, and management theory and practice. IJBAM aimed to tie researchers to share high-quality publications at the national and international levels through a double-blind review process. IJBAM focuses on issues pertaining to the empirical investigation of Indonesian Business, Accounting, and Management and employs standard accounting and management analysis tools focusing on the Indonesian economy. The journal publishes original and reviews papers, technical reports, case studies, research notes, teaching cases, and commentaries. The coverage of Indonesian Journal of Business, Accounting, and Management (IJBAM) includes, but is not limited to, the following subjects: Business Administration, Marketing, Entrepreneurship, Human Resources, Business Innovation, Organization Theory, Management Information System, Electronic Commerce, Information System and Technology, Accounting, Islamic Economics, Islamic Finance, Syariah Accounting, Syariah Banking, Consumer Behavior, Internet Marketing, Management, Financial and Banking, Human Resource, Economics, International Business, Operations Management, Technology and Innovation, Business Ethics, and all Areas of Accounting, and all Areas of Business and Information Development around the world. The Journal welcomes the submission of manuscripts that meet the general criteria of significance and scientific excellence. All articles published in IJBAM will be peer-reviewed.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 90 Documents

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Effect of Time Pressure, Audit Risk and Materiality to Disclosure Prematures to Audit Procedures Maria Angelina Yauwtanthy
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 01 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 01
Publisher : BPJP - STEI

Premature sign-off of audit procedure is one form of Reduce Audit Quality Behavior/RAQ. 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 signI Hey Hey -off of audit procedure

The Success Analysis of Internal Audit Implementation on Electronics Through Integrated Instance Accounting System of National Data Communication Application Ferri Taufik
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 01 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 01
Publisher : BPJP - STEI

This study aims to determine the effect of system quality, information quality and service quality over the use and satisfaction of users and the implications for the internal audit performance electronically within the Supervisory Board of the Supreme Court of the Republic of Indonesia (Bawas MA RI). The research model used different approaches McLean and DeLone Success Model of Information Systems. This study uses primary data obtained from the collection of instruments completed questionnaires respondents as many as 39 people as the accounting systems agencies integrated data communications applications nationwide (Komdanas) The data analysis in this research through Structural Equation Modeling (SEM) procedures using a Lisrel 8.70 application. The tests performed on the quality of service there is no significant effect on user satisfaction komdanas application integrated accounting system. Seventh, the testing conducted on the use of an integrated accounting system application komdanas significant effect on the performance of the internal audit electronically. Eighth, tests performed on user satisfaction integrated accounting system application komdanas no significant effect on the performance of internal audit electronically.

The Effect of Working Capital, Leverage, and Firm Size towards Corporate Performance with Liquidity as Moderating Variables Adam Firman Rizqi; Wiwi Idawati
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 01 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 01
Publisher : BPJP - STEI

The purpose of this research to analyse the effect of working capital, leverage, firm size and liquidity on corporate performance, with liquidity as a moderating variable. Samples in this research uses the 29 companies listed on IDX are in the category LQ45 period February 2013 - February 2016. The analytical tool used in this research is multiple linear regression models with path analysis. These results indicate that working capital positive effect on corporate performance, firm size negative effect on corporate performance. Leverage and Liquidity are no effect on corporate performance. Liquidity as a moderating variable indicate strengthen the effect of working capital while liquidity weakens the leverage effect on corporate performance.

Influence of The Ratio of Profit Margin, Financial Leverage Ratio, Current Ratio, Quick Ratio Against The Conditions and Financial Distress Andi Purnomo
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 01 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 01
Publisher : BPJP - STEI

Financial distress is occurred before bankruptcy. This condition could be predicted by analyzing Financial Statement. This study aims to determine whether there is significant influence between profit margin ratio, financial leverage ratio, current ratio, and quick ratio on Financial distress to determine how much their influeance on Financial distress in a Company. Based on result of data processing using SPSS 17.0 version, the author obtained value of multiple correlation coeffiicient in 2008 is 0.933 (R), it means X1 (profit margin ratio), X2 (financial leverage ratio), X3 (current ratio) and X4 (quick ratio) jointly have strong and positive relationship in predicting Financial distress, And for value of multiple correlation coefficient in 2009, obtained 0.582 (R), it means X1 (profit margin ratio), X2 (financial leverage ratio), X3 (current ratio) and X4 (quick ratio) jointly have strong and positive relationship in predicting Financial distress. Based on F-test calculation in 2008, multiple linear regression is obtained that Fhitung > Ftable. Value of Fhitung is 40,962, whereas value of Ftable is 2,922, it means that Ha is rejected and Ho is accepted. This means regression model can be used to predict financial distress condition or it can be said that X1 (profit margin ratio), X2 (financial leverage ratio), X3 (current ratio) and X4 (quick ratio) jointly influence significanly on Company’s Financial Statement condition (Y). whereas for F-test calculation in 2009, multiple linear regression is obtained that Fhitung > Ftable , value of Fhitung is 13,839 and value of Ftable is 2,922. it means that Ha is rejected and Ho is accepted. This means regression model can be used to predict financial distress condition or it can be said that X1 (profit margin ratio), X2 (financial leverage ratio), X3 (current ratio) and X4 (quick ratio) jointly influence significantly on Company’s Financial Statement condition (Y).

The Analysis of Traangle Fraud Factors to Fraudulent Financial Statement Dewi Susanti
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 01 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 01
Publisher : BPJP - STEI

This This research aims to analyze the fraud triangle against fraudulent financial statement. Based on research conducted [13] et al., This study developed a variable of the fraud triangle that can be used,namely the pressure is proxied by financial stability (AGROW), external pressure (LEV) and financial targets (ROA). Opportunities are proxied by ineffective monitoring (IND). And rationalization proxied by the change of auditors (AUDCHANGE). While fraudulent financial statements are measured by [2] Score. The population in this research was manufacturing companies in 2012-2014 listed in the Indonesia Stock Exchange. Companies that take into population is 152 companies, while the research sample was 47 companies and a number of observations made during the years 2012-2014 is 141 items, observations. Statistical tests showed that empirically variable pressure proxied by financial stability (AGROW) has a significant positive effect on the level of risk of fraudulent financial statements. While variable pressure is proxied by external pressure (LEV) and financial targets (ROA) has positive and negative influences were insignificant. Opportunities are proxied by ineffective monitoring (IND) have no significant negative influence. And rationalization is proxied by the change of auditors (AUDCHANGE) had no significant positive effect.

Analysis of Influencing Factors Regional Original Revenue (PAD) in The Provincial Government of DKI Jakarta Febri Umar Doni
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 01 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 01
Publisher : BPJP - STEI

Abstract - The purpose of this study were (1) to Obtain empirical evidence of the influence of the Population against region income, (2) the effect of GRDP against the local revenue, (3) Obtain a picture of the effect of government spending on regional revenue, (4) describes the effect of Population, GRDP and government spending to regional revenue, (5) to analyze the influence of Total Population, GRDP and government expenditure to local revenue. In this sampling technique, Researchers used purposive sampling is done by taking the subject is not based on strata, random or region but is based to Obtain a sample of Jakarta's financial statements that will be Examined are the data of 2001 to 2014. The results Showed that (1) partially contained negative effect but not significant number of inhabitants of the regional income, (2) partially no positive effect but not significant GRDP against the local revenue, (3) partially contained positive and significant impact government expenditure of the local revenue, (4) there is simultaneously a positive and significant influence between Population, GRDP and government spending to regional revenue, (5) the influence of Total Population, GRDP and government spending to local revenue amounted to 92.7% while The remaining 7.3% is influenced by other factors outside the models of this study.

The Effect of Foreign Exchange Rate, Inflation Rate and Market Return on Return of Bank Perseros’ Stock Doddi Prastuti; Pristina Hermastuti Setianingrum
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 01 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 01
Publisher : BPJP - STEI

Stock return is affected by many factors, among others are: macro economics environments, political condition, fundamental corporate performance, financial market condition, etc. The purpose of this study is to determine the effect of foreign exchange rate, inflation rate and market return on bank perseros’ stock (government owned banks). We take the case of bank perseros’ because those banks are among the biggest banks in Indonesia in terms of capital. Our observation period starts from January 2010 to September 2014. This period of observation is chosen because it was after the crisis of 2008 and therefore during the time the effect of the crisis on Indonesia’s financial market was mild. Due to the IPO of Bank Tabungan Negara was in the late year of 2009, therefore our period of research run from January 2010 until September 2014.Our justification to use the foreign exchange rate, inflation rate and market return as independent variable is because the foreign exchange rate, inflation rate are considered to be macro economics variable, and market return is financial market variable. The data used in this study is monthly secondary data of stock price data of bank perseros’, the foreign exchange rate, inflation rate and market return. In this study, the independent variables used are the foreign exchange rate (X1), inflation rate (X2) and market return (X3), while the dependent variable used is return of bank perseros’ stock (Y). Result of study shows that the regression function is: Y = - 0.036 + 0.0000033 X1 + 0.046 X2 + 1.531 X3. The test of hypothesis in this study shows that simultaneously the foreign exchange rate (X1), inflation rate (X2) and market return (X3) have significant effect on return of bank perseros’ stock (Y). This is shown by sig. F = 0.000 < 5% (α). Partially the effect of foreign exchange rate and inflation rate on return of bank perseros’ stock are not significant, these are shown by p-value of X1 = 0.468 and p-value of X2 = 0.89 which are greater than α of 5%. Whereas the market return has significant partial effect on return of bank perseros’ stock, the p-value is 0.000. The effect of independent variable on return stock simultaneously is 53.1%. Whereas partial effect of each X1, X2 and X3 is 0.24%, 0.0081% and 52.27% The conclusion of the study is: macro economics and financial markets simultaneously have effect on return of bank perseros’ stock. However the financial market variable has much greater effect compare to the other variables.

The Analysis of Optimal Portfolio Using Single Index Model, The Case of Stocks Listed In Jakarta Islamic Index 2010-2013 Doddi Prastuti; Erti Septina
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 01 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 01
Publisher : BPJP - STEI

The purpose of this study is to apply the single index model in order to make an optimal portfolio for stocks listed in Jakarta Islamic Index (JII). The model is used in order to analyze what stocks to be chosen as components of a portfolio stock and how much proportion to be invested in each stock. This research use stocks that are listed in Jakarta Islamic Index. The reason for choosing stocks listed in JII is because many Indonesians, mostly Muslims, still not familiar with the stock that is accordance with the requirement of Sharia. The data use in this study is secondary data, among others: quarterly stock price data during period of 2010-2013, composite index, interest rate. Sample in this study are 28 companies’ stocks listed in the Jakarta Islamic Index, two companies’ stock did not meet the criteria of the sample because the companies start listed in the index in 2012. Data analysis methods use in this study are: stocks’ return and expected return, stocks’ risk, market’s return and risk, beta and alpha, variance of residual error, rate of excess return to beta, determine the cut off rate, proportion of fund invested in optimal portfolio, and risk of optimal portfolio. Result of this study showed that there are 10 stocks that meet the criteria of optimal portfolio formation. Those stocks and their proportion are: 24,852% stock of JMSR, 16,587% stock of ASRI, 14,721% stock of INDF, 15,398% stock of AKRA, 11,835% stock of LPKR, 5,684% EXCL, 5,184% MAPI, 3,143% CPIN, 1,511% SMGR and 1,086% stock of KLBF. Based on the calculation, the portfolio’s expected return is 10,33% and the risk is 2,74%.

The Impact of Global Economic Shift on Outward Foreign Investment Diin Fitri Ande; Rolan Mauludy Dahlan; Samudra Sukardi
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 02 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 02
Publisher : BPJP - STEI

This paper aims to see the impact of the global economic shift on the pattern of outward foreign direct investment. It was conducted by the literature study method, by comparing a number of countries over different time periods. The results of the study show that the pattern of outward foreign direct investment is strongly influenced by the level of global integration pressure and local pressure responsiveness level. The results fit with Bartlett & Ghoshal's model of international business. It also shows that the pressure of global integration and local responsiveness tend to increase over time. There are 3 factors that need to be considered in this condition, namely: customization, competence and arbitrage. However, these results are obtained from very few case studies. In the future this study needs to be elaborated further by using more samples.

The Effect of Capital Structure, Profitability, and Size to Firm Value of Property and Real Estate at Indonesia Stock Exchange In the Period of 2012-2018 Santi Oktaviani Halfiyyah; Iman S. Suriawinata
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01
Publisher : BPJP - STEI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/ijbam.v2i02.424

The purpose of this research is to determine whether the Capital Structure, Profitability Ratio, and Size both individually the firm value of the property and real estate in the Indonesia Stock Exchange (BEI) period 2012-2018.Capital Structure is represented by using Longterm Debt to Equity Ratio (LDER), Profitability is represented by using Return On Equity (ROE), Size is represented by using logaritma natural (Ln). By using purposive sampling technique, the population of 53 companies and the sample of 30 companies with the period of research are 7 years the total ampunt of succesfully observed samples has been reduced to 210 samples of data. This causal-comparative research uses panel data with secondary data that collected by using documenting and archiving techniques from Indonesian Capital Market Electronic Library. Multiple regression estimation method from panel data used in this research is Fixed Effect Model final.This research shows that Capital Structure effect negative to firm value, Profitability effect positif to firm value, Size effect negative to firm value individually affect the property and real estate sector in the period of 2012-2018.

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Faris Faruqi

Contact Email
faris.faruqi@gmail.com

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+6281806202616

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jurnal.ijbam@gmail.com

Editorial Address
https://ejournal.stei.ac.id/index.php/IJBAM/Editorial_Board

Location
Kota adm. jakarta timur,

Dki jakarta

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Faris Faruqi

Contact Email faris.faruqi@gmail.com

Phone +6281806202616

Journal Mail Official jurnal.ijbam@gmail.com

Editorial Address https://ejournal.stei.ac.id/index.php/IJBAM/Editorial_Board

Location Kota adm. jakarta timur, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Faris Faruqi

Contact Email
faris.faruqi@gmail.com

Phone
+6281806202616

Journal Mail Official
jurnal.ijbam@gmail.com

Editorial Address
https://ejournal.stei.ac.id/index.php/IJBAM/Editorial_Board

Location
Kota adm. jakarta timur,

Dki jakarta

INDONESIA