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Miranti Kartika Dewi
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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. 2" : 6 Documents clear
ELECTRONIC DISCLOSURE PADA PERUSAHAAN TELEKOMUNIKASI ASIA PASIFIK DI NEW YORK STOCK EXCHANGE (NYSE) Kesumajuda, Fiqi Ardiansyah
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 2
Publisher : UI Scholars Hub

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Abstract

The aims o f the research is to measure the level o f disclosure by creating index with the purpose o f evaluating electronic disclosure practicing in Asean com­ panies, especially fo r emiten in telecommunication industry that listed in NYSE. Electronic disclosure that form electronic disclosure rankings between emiten show that there is low disclosure fo r electronic disclosure and also low disclosure fo r level o f company’s qualitative information especially information about corporate gov­ ernance, corporate responsibility and ethical code o f the companies. However, the disclosure about background o f the company, financial data, media center, informa­ tion acceptability and annual report show relatively high index
THE IMPACT OF STUDENT PERCEPTIONS AND EXPECTATIONS ON STUDENT’S RESULTS: AN EMPIRICAL STUDY IN TEACHING THE INTRODUCTORY ACCOUNTING COURSE IN THE UNIVERSITY OF INDONESIA Shauki, Elvia R.; Setyaningrum, Dyah
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 2
Publisher : UI Scholars Hub

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Abstract

This study analyses the impact o f student perceptions and expectations in teaching introductory accounting course, lecturer performance index (based on stu­ dent evaluation teaching score), pre-requisite results, high school origin and status o f the kigh school fo r the final results in taking the Introductory Accounting course taught in the second semester (Pengantar Akuntansi 2 or PA2) differentiated be­ tween student gender and major o f study. The aim behind this study is to get feed­ back in order to improve teaching in PA 2. With factor analysis, results indicate that there are five dominant factors that were retained fo r the purpose in determining student results o f PA2 (expectations, topics, preparation, ethical issues and level o f difficulties o f the course). To date, there has not been a study on the impact o f student perceptions and expectations to student ’s final results. Different level ofperception and expectations, results o f PA 1 and lecturer performance index significantly influence the results o f PA2. Male students who expect that the subject will be difficult have less perfor­ mance rather than those who expect the contrary. Male students who have high expectations that PA2 course will be useful and challenging have greater chance to pass the course successfully.
ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN PEMBIAYAAN Oktaviani, Intan Herlina; Martani, Dwi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 2
Publisher : UI Scholars Hub

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Abstract

The aims of the research is to provide empirical evidence about financial statement disclosures of multifinance companies and the factors that determines the disclosure level. The multifinance companies are unique industries because there have various product of financing like leasing, installment sales and borrowing. fhe research examines disclosure level of multifinance company that listed in the database Directorate General Financial Institutions, Ministry of Finance. We use financial statement in 2003 and 2004. The research use the regulation of Directorate General Financial Institution number 1500/2005, financial accounting standard for leasing and factoring as a disclosure guideline, because there is no specific standard or Bapepam disclosure guideline for multifinance industry. The results indicate that disclosure level of multifinance company is 78,35% in 2004. There is increasing about 1.21% compare to the disclosure level in 2003. There is significant differentiation of disclosure level between status of company and size of firm but no significant differentiation between size of auditor. The result using linear regression show that disclosure level is influenced by profitability, company status, size of the firm and size of auditor.
MANFAAT KANDUNGAN INFORMASI AMORTISASI GOODWILL DALAM LAPORAN KEUANGAN Anindhita, Anggara A.; Martani, Dwi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 2
Publisher : UI Scholars Hub

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Abstract

Indonesian GAAP No.22 Accounting fo r Business Combinations requires that goodwill arises from acquisition should be amortized over its economic life for 5 years, or can be extended fo r maximum 20 years if there is any proper reason. Meanwhile, Statement o f Financial Accounting Standard (SFAS) No. 142 Good­ will and Other Intangible Assets and International Financial Reporting Standards (IFRS) No. 3 Business Combinations had changed the requirement o f accounting treatment fo r goodwill. They require that goodwill should not be amortized, but is subject to impairment test periodically. The reasons o f this treatment are that the economic life o f goodwill cannot be reliably estimated and its pattern fo r decrease in value changes overtime. This research is intended to examine the implication o f goodwill amortiza­ tion on investors ’decisions in all industries in general and in manufacturing indus­ try in particular, in Indonesia. This is achieved by comparing the ability o f earnings after amortization before extraordinary items, earnings before amortization and extraordinary items, and cash flow from operation in explaining market-adjusted return. The result shows that goodwill amortization only contribute minor impact to the market-adjusted return, which agrees the prior researches conclusions.
EVALUASI MANAJEMEN RISIKO KANTOR AKUNTAN PUBLIK (KAP) DALAM KEPUTUSAN PENERIMAAN KLIEN BERDASARKAN PERTIMBANGAN DARI RISIKO KLIEN, RISIKO AUDIT DAN RISIKO BISNIS KAP Sensi, Ludovicus
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 2
Publisher : UI Scholars Hub

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Abstract

The objective of this research is to understand the risk management factors which should be performed by the accountingfrm in the process ofclient acceptance decision by considering of three risks factors: Client Risk, Audit Risk and Auditor s Business Risk. The client risk was determined by management integrity valuation and client’s business risk, meanwhile, the audit risk was determined by the nature of the audit engagement, related parties transactions, client’s prior knowledge and ex­ periences, and also from the deep understanding of auditors in regards to the error andfraud which is possible performed by the client. Furthermore, auditor s business risk was determined by considering whether the client s profiles is a public company, regulated industry or high profile company. In order to enhance this research, this paper also discusses how the auditfee and the role of specialist will impact to client s acceptance decision. In conducting the model testing, this research was performed through a field of empirical testing in one of the accounting firm ( archival data).
PENGARUH DIVIDEN TUNAI DAN UKURAN PERUSAHAAN PADA INDUSTRI MANUFAKTUR TERHADAP PERILAKU INVESTOR Ria, Ni Made; Husnah, Nurul
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 2
Publisher : UI Scholars Hub

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Abstract

The aim o f this research is to identify the relationship between the decision about how often the investor doing the transaction (transaction frequency) on a company share with the amount of cash dividend, using proxy dividend per share and dividend yield, and the size o f company with the differences in manufacturing industry sector as a control variabel. This research using logit model. The result for dividend cash variabel is not supporting the hypothesis. The result is the lower the dividend per share, the more frequently investor to do the transaction. For the size o f the company, the result is supporting the hypothesis, that is the probability o f investor to do the transaction is higher in a company with higher capitalization value. The difference sector between manufacturing industry also influence the in­ vestor frequency in doing the transaction. The investor in consumables goods and chemistry of manufacturing industry have more opportunity to do the transaction more frequently.

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