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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. 4, No. 1" : 6 Documents clear
ANALISIS AKTIVA PAJAK TANGGUHAN DAN AKRUAL SEBAGAI PREDIKTOR MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ Suranggane, Zulaikha
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

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Abstract

Pernyataan Standar Akuntansi Keuangan (PSAK) No 46 about income tax accounting in Indonesia, allows for management to judge deferred tax assets valuation annually in the financial statements. This regulation can give management an opportunity to use the deferred tax assets account to manage earnings. The probability of earnings management can be predicted by many variables. How a manager manages earnings in this study are by controlling accrual, and deferred tax assets valuation allowance under PSAK No 46. This research is purposed to investigate whether discretionary accrual modified Jones Model and deferred tax assets valuation allowance can be used to predict earnings management to prevent loss. Data used in this research are collected from audited-annual financial statements of manufacturing firms listed in the Jakarta Stock Exchange 2003-2005 The sampling method is purposive sampling. There are 66 samples to be analyzed by logistic regression. The results show that discretionary accruals can be used to predict earnings management, and the other hand, the deferred tax assets valuation allowance can not. The limitation and the research implication are also discussed.
TEKANAN PENGARUH SOSIAL DALAM MENJELASKAN HUBUNGAN MORAL REASONING TERHADAP KEPUTUSAN AUDITOR Faisal, Faisal
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

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Abstract

This research examines whether social influence pressure within the accounting firms affect auditor's willingness to sign-off on financial statements that are materially misstated. This paper also examines the effect o f moral reasoning as variable that may impact individual responses to social influence pressures. A sample o f 92 students from Pendidikan Profesi Akuntansi (PPAk) participated in a between-subjects experiment. The results support the hypothesis that obedience and conformity pressures significantly increased auditor 's willingness to sign-off on account balance that was materially misstated. On the other hand, the result shows that moral reasoning does not have effect to auditors ’ decisions under social influence pressure.
PENGUNGKAPAN NON FINANCIAL MEASURES: PENILAIAN VALUE RELEVANCE BAGI INVESTOR DAN PENGARUHNYA TERHADAP COST OF EQUITY DAN PERFORMANCE BAGI PERUSAHAAN PUBLIK Wondabio, Ludovicus Sensi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

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Abstract

Research has called for increased demand of non financial measures (NFM) disclosure. This research examines the association between firm characteristics and the extent of NFM disclosure. Furthermore, we investigate the value relevance of NFM disclosure and its effects to cost of equity andfirms performance. The results of this research are: (1) firm strategy (prospector/ defender), regulatory factors, firms ’ age and foreign ownership are significantly positively associated with the level of NFM disclosure (2) NFM disclosure is a good signal for investors, which is relevant for earning persistency valuation. (3) the level of NFM disclosure is significantly negatively associated with cost ofequity (4) the level of NFM disclosure is significantly positively associated with firm performance.
MEKANISME CORPORATE GOVERNANCE DALAM PERUSAHAAN YANG MENGALAMI PERMASALAHAN KEUANGAN Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

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Abstract

Corporate Governance mechanisms are believed to have strong impact on the companies ’ performance. The implementation o f Corporate Governance in one company might be different to the implementation o f Corporate Governance in other company due to the characteristics o f the company. This study examines the difference o f Corporate Governance mechanisms in financially distressed firms and non financially distressedfirms. Corporate Governance mechanisms examined in this study are board size, independency o f board, institutional ownership and director ownership. The result o f this study shows that board size has a significant negative impact on the probability o f firm experienced financial distressed after controlling fo r firms asset and leverage. This result is also confirmed by test using lag one year. This study fails to document the evidence o f the relationship o f board independency and ownership structure with the probability o f firm experienced financial distressed.
STOCK SPLIT: PENGUJIAN TERHADAP SIGNALING DAN TRADING RANGE PADA BURSA EFEK JAKARTA Tanjung, Abdul Hafiz
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

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Abstract

This research was conducted to examine signaling hypothesis and trading range hypothesis for companies splitting their stock in Jakarta Stock Exchange for the period of2000 - 2003. Two statistical analysis were used in this research, parametric statistic i.e. independent t test, paired t test, and the non parametric statistic i.e. Mann-Whitney U test. Normality and equality of variance were done to determine which analysis to be used. Sample size of this research consists of 28 companies which split their stocks and 60 companies which do not split their stocks. Sample was chosen by simple random sampling. The result of this research shows that there is a signaling on profit growth differences in the year 2001, and there is no signaling on yearly profit increase over 4 years before stock splits. On the other hand, there is a trading range on market stock price in the year 2000 and 2003; this was also shown by trading volume stock.
REKONSTRUKSI TEKNOLOGI INTEGRALISTIK AKUNTANSI SYARI’AH: SHARFATE VALUE ADDED STATEMENT Mulawarman, Aji Dedi; Triyuwono, Iwan; Ludigdo, Unti
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

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Abstract

The objective of the research is to formulate Shari’ate Value Added Statement. Formulation is conducted by utilizing Integrated Islamic Hyperstructuralism Methodology. In that methodology, conventional concept of value added and Baydoun and Willett’s (1994) concept of value added are refined by Shari’ate Accounting. The result is then refined by Islamic Technosystem to generate Shari ’ate Value Added Statement. The major result shows that zakat becomes a substance of Shari’ate Value Added. This means that Shari’ate Value Added is actually economic (physical) value added (zak%) which is always purificated spiritually (tazkiyah). The purificated economic value added (zaka) is called as zakka (or it is the same as Shari ’ate Value Added). Both zakka and tazkiyah is extracted from the values and concepts of Abd’ Allah and Khalifatullah fil ardh. The consequence of the major result are : (1) that the sources of value added in the Shari’ate Value Added Statement should be acquired based on God’s commands (halal, thoyib and eliminating riba,), and (2) the distributions of the value added should be based on mashlaha and ‘Adalah (God ’s Justice).

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