cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Miranti Kartika Dewi
Contact Email
miranti.kartika@ui.ac.id
Phone
+62 21 7272425 (ext. 506)
Journal Mail Official
jaki@ui.ac.id
Editorial Address
Department of Accounting, Faculty of Economics and Business Universitas Indonesia Kampus UI Depok, Jawa Barat, 16424, Indonesia
Location
Kota depok,
Jawa barat
INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia
Published by Universitas Indonesia
ISSN : 18298494     EISSN : 24069701     DOI : 10.7454/jaki
Core Subject :
JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of accounting and finance from various fields of study, such as financial accounting, public sector accounting, management accounting, Islamic accounting and financial management, auditing, capital market based accounting research, corporate governance, ethics and professionalism, corporate finance, accounting education, behavioral accounting, taxation, banking, information system, sustainability reporting, comprehensive corporate reporting, and climate change-related reporting. The contributed papers may cover the following ranges of subjects but are not limited to: - Discussion and exploration of new theory and knowledge of public, corporate and nonprofit accounting and finance - Empirical investigations providing novel and contributions substantial contributions in the above topical areas of interest - Case studies exploring accounting and finance practices are also welcome
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol. 3, No. 1" : 6 Documents clear
PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN Anwar, Yulianti; Amarullah, Fitriany
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

One of the goals of accounting education in Indonesia is to introduce the stu­ dents to the ethics and values of accounting profession. This research focused on the effectiveness of accounting curriculum in developing students ’responsibility towards the financial statement s users. We find that accounting students oppose earnings management more strongly than do students from other disciplines, even though there are not any significant differences in their view of financial report ethics. This similar view on ethics also occurs between the new accounting students and senior accounting students. These results show that there are needs to reform the account­ ing curriculum - particularly in Indonesia - to emphasize more on ethics and values of the accounting profession.
DAMPAK STRUKTUR KEPEMILIKAN SAHAM MANAJERIAL PADA RETURNS DAN RISIKO OBLIGASI PERUSAHAAN Setiyono, Setiyono
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of research is to analyze an impact of managerial stock ownership structure on corporate bond returns. It is assumed that the change in managerial stock ownerships can influence managers ’attitudes toward risk. So it is hypothesized that the change in managerial stock ownerships can influence corporate bond returns. This study suggested that there is a significant impact of managerial ownership structure on corporate bond returns. In 1998 -1999 time series cross-section of 31 corporate bonds that were listed on Surabaya Stock Exchange, I've found evidence of a significant non-monotonic relationship between managerial stock ownership and corporate bond returns. Bond returns first increase, then decrease, and finally rise slightly as ownership by manager rises. There is also weak evidence of a non-monotonic relationship between managerial stock ownership and firm leverage. This study finds a positive relation between managerial stock ownership and leverage up to 19.9 percent ownership level. When ownership increases more (over 19.9 percent), however, the relationship becomes negative. This empirical evidence indicates that greater managerial ownership gives managers an incentive to decrease risk by using low level of debt.
PENINGKATAN KOMUNIKASI INFORMASI AKUNTANSI MENGGUNAKAN GAMBAR KARTUN Febrianto, Rahmat; Rafdinal, Rafdinal
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed to answer how accounting information users classify accounting information when they are presented in different forms. Specifically, this research investigate whether users can efficiently and effectively classify failed and non-failed corporations. The results show that respondents are most efficient when they classify ac­ counting Information using Chemoffs schematic faces than any forms o f conven­ tional accounting information. The effectiveness o f Chemoffs schematic faces is also evidenced when compared to other forms o f accounting information presenta­tion.
PERBANDINGAN PENGARUH EVA DAN PENGUKURAN KINERJA LAINNYA TERHADAP IMBAL HASIL SAHAM DI INDONESIA Hidayat, Taufik
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose o f this study is to examine whether Economic Value Added9 (EVA) is more highly associated with stock returns than other conventional accounting- based measures such as Earnings before Extraordinary Items, Cash Flow from Operation, and Residual Income, as claimed by Stern Stewart. Using pooled ordinary least square method or Panel Data on 121 Indonesian- listed companies in Jakarta Stock Exchange over the period 2001-2003, the test emphasizp on two approaches. Relative Information Content describes the association ofeach individual performance measure relatively with stock returns and Incremental Information Content describes the association of each performance measure with stock return individually and simultaneously. The relative information content tests reveal that earnings to be more closely associated with stock returns than EVA®, Cash Flow from Operation, and Residual Income. The incremental information content tests reveal that earnings and Cash Flow from Operation to be more closely associated with stock returns than EVA® and Residual Income. Other tests for components of EVA® reveal only Cash Flow from Operation and Accruals to be significantly associated with stock returns, where Cash Flow from Operation and Accruals are equal with earnings.
DETERMINASI CAPITAL SRTUCTURE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA PERIODE 2000 - 2004 Indrawati, Titik; Suhendro, Suhendro
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study attempts to analyze the determinants of capital structure in the Indonesian manufacturing industry from 2000 to 2004. Empirical hyphoteses, drawn from five independent variables are tested against a sample of 49 firms or a cross sectional data. The results show that only In total asset (size), net operating income (NOI), and return on asset (ROA) affect long-term debt to total asset (leverage). It finds a p'ositive relation between leverage and In total asset, a negative relation between leverage andprofitability (NOI and ROA). Delta sales (growth) and ownership structure have no effect on leverage. These findings are stable in 2000 through 2004
A REVIEW OF THE ACCOUNTING ROLE IN ANCIENT AND COLONIAL PERIOD: A CASE STUDY OF INDONESIAN TELECOMUNICATION INDUSTRY Bastian, Indra
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A development of accounting analysis has been a reflection of a linkage among government, industry and company. In this paper, the linkage has been legitimated as politicalfactors dominated a development of telecommunication industry and its companies. One of main findings is that accounting in Indonesia actually has been recognised since an ancient kingdom era. Some accounting practices, such as a tariff of upeti pnd mahar, have existed in ancient kingdom traditions. This means that accounting, whether in private and public sectors, has been implemented in the past. An economic recession has affected the telecommunication industry dramatically. Profit felt and a business slumped in the 1930s. A sustainability of colonial was a driver of a Japanese government’s policy on an Indonesian accounting education. The aim of the policy is to establish an administrative capability for a future colonisation government. In fact, the Indonesians took an advantage of this opportunity to support their independence movement. So, we can conclude that the accounting problems were unique in each period.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2006 2006


Reset
Filter By Issues
All Issue Vol. 22, No. 2 Vol. 22, No. 1 Vol. 21, No. 2 Vol. 21, No. 1 Vol. 20, No. 2 Vol. 20, No. 1 Vol. 19, No. 2 Vol. 19, No. 1 Vol. 18, No. 2 Vol. 18, No. 1 Vol. 17, No. 2 Vol. 17, No. 1 Vol. 16, No. 2 Vol. 16, No. 1 Vol. 15, No. 2 Vol. 15, No. 1 Vol. 14, No. 2 Vol. 14, No. 1 Vol. 13, No. 2 Vol. 13, No. 1 Vol. 12, No. 2 Vol. 12, No. 1 Vol. 11, No. 2 Vol. 11, No. 1 Vol. 10, No. 2 Vol. 10, No. 1 Vol. 9, No. 2 Vol. 9, No. 1 Vol. 8, No. 2 Vol. 8, No. 1 Vol. 7, No. 2 Vol. 7, No. 1 Vol. 6, No. 2 Vol. 6, No. 1 Vol. 5, No. 2 Vol. 5, No. 1 Vol. 4, No. 2 Vol. 4, No. 1 Vol. 3, No. 2 Vol. 3, No. 1 Vol. 2, No. 2 Vol. 2, No. 1 Vol. 1, No. 2 Vol. 1, No. 1 More Issue