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Miranti Kartika Dewi
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Department of Accounting, Faculty of Economics and Business Universitas Indonesia Kampus UI Depok, Jawa Barat, 16424, Indonesia
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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
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Search results for , issue "Vol. 5, No. 2" : 6 Documents clear
PENGARUH STRUKTUR AUDIT, KONFLIK PERAN, DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR Fanani, Zaenal; Hanif, Rheni Afriana; Subroto, Bambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 2
Publisher : UI Scholars Hub

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Abstract

This research was aimed to examine and to obtain empirical evidence on audit structure, role conflict, and unclarity role toward auditor performance. This research was done in East Java. Retrieval o f sample was done by using proportionate stratified random sampling based on two strata (partner and audit staff). Data collecting was carried out with questionnaire submitted directly and by airmail. Number o f questionnaires distributed was 120 copies, but only 49 questionnaires returned (40,83%). Results show that audit structure and role conflict have significant effect on auditor performance, but unclarity role does not have significant effect on auditor performance.
PENGHITUNGAN VALUE AT RISK PORTOFOLIO OPTIMUM SAHAM PERUSAHAAN BERBASIS SYARIAH DENGAN PENDEKATAN EWMA Buchdadi, Agung D.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 2
Publisher : UI Scholars Hub

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Abstract

The objective of this research is to examine maximum losses when investor invests on syariah based stock. Markowitz model is used for constructing the optimal portfolio. Value at Risk Model is also used for calculating the expected losses. The research indicates that volatility seems to cluster in a predictable fashion. Therefore the research forecasts variances used exponentially weighted moving average (EWMA) model. This research also aims to evaluate whether the EWMA model can predict variances reasonably well. The data used in this research are syariah based stock which had been included in Jakarta Islamic Index (JII) during the year 2005—2006. This research provides that VAR models using an EWMA forecast are good enough for predicting risk. The number of exception of 508 daily datas are only less than 5% or valid at confident level 95%. As benchmark we also use historical method and monte carlo simulation to compare performance of EWMA forecast.
DETERMINAN TINGKAT HUTANG SERTA HUBUNGAN TINGKAT HUTANG TERHADAP NILAI PERUSAHAAN: PERSPEKTIF PECKING ORDER THEORY Amirya, Mirna; Atmini, Sari
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 2
Publisher : UI Scholars Hub

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Abstract

Based on Pecking Order Theory, the objective of this study is to examine the effect of dividend policy, profitability, sales growth, and total assets growth towards financial leverage and the effect of financial leverage as an intervening variable towards firm value. The sampling method is purposive sampling method and there are 33 firms that fulfil the criteria. Data are analyzed using path analysis method. The results show that dividend policy and profitability have negative influence on financial leverage, while total assets growth has positive influence on financial leverage. Financial leverage has negative relation on firm value.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAKNYA TERHADAP REAKSI INVESTOR Yuliana, Rita; Purnomosidhi, Bambang; Sukoharsono, Eko Ganis
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 2
Publisher : UI Scholars Hub

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Abstract

Recently, Corporate Social Responsibility (CSR) idiom can be easily found in many accounting literatures. It refers to the idea that the firm could not be separated with its environment. CSR is the responsibility o f business organization to involve in protecting environment and social welfare. In fact, many firm s in Indonesia have already applied the disclosure o f CSR, even ju st in a simple ways. The objective o f this research are: (1) to identify the corporate/ firm characteristics including corporate/ firm size, profitability, size o f the board o f commissioners, and public ownership influences to the depth o f CSR disclosure, (2) to determine the impact o f CSR disclosure to investor reaction influences in terms o f abnormal return and trading volume activity. The sample o f this research are 116firm s listed in Indonesia Stock Exchange. Partial Least Square (PLS) is used to test the hypothesis. Based on data analysis, I fin d that the firm characteristics, including profile and public ownership have a significant positive influence on CSR disclosure. And also, this research shows that the scope o f CSR disclosure has a significant influence on investors reactions.
PENGARUH REPUTASI MANAJEMEN PUNCAK DAN DEWAN KOMISARIS TERHADAP PENILAIAN INVESTOR PADA PERUSAHAAN YANG MELAKUKAN IPO Sumiyana, Rias Aini
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 2
Publisher : UI Scholars Hub

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Abstract

This research empirically examines the influence of reputation of top management and board ofcommissioner (BOC) on firm value. Top management has a primary role as a strategic decision maker in a firm. Its actions and characteristics specifically influence the organization ’s outcomes. The main duty of BOC is to ensure that managerial decisions are consistent with shareholders goals. One indicator of top management and BOC ’s competency and skill is reputation. The purpose of the study is to investigate the influence of reputation of top management and BOC on firm value at the Initial Public Offering (IPO). Its effect is through a largely symbolic role to enhance organizational legitimacy and it provides a signal to potential investors about the firm s prospect. The samples include 59 firms undertaking IPO in the Jakarta Stock Exchange (JSX) during 1999-2006. This study employs three characteristics of reputation: education background, previous experiences and corporate board experiences. This study finds that education background has a positive association with investor valuation. Previous experiences and corporate board experiences do not have significant association with investor valuation.
PENGARUH PERSUASI ATAS PREFERENSI KLIEN DAN PENGALAMAN AUDIT TERHADAP PERTIMBANGAN AUDITOR DALAM MENGEVALUASI BUKTI AUDIT Arum, Enggar Diah Puspa
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose o f this research is to analyze whether the persuasiveness o f client preferences and audit experiences have effect toward the auditors judgem ent in evaluating audit evidences both partially and simultaneously Survey in this study is applied on 62 auditors who work at public accounting firm s in Bandung by using a multiple linier regression analysis. The result indicates that the persuasiveness o f client preferences and audit experiences have a significant positive effect to the auditor s judgem ent in evaluating audit evidences both partially and simultaneously. The future research is suggested to examine other variables, such as: task complexity, gender, and conflicting fe e with extended research subject. Beside that, the future research is suggested to develop an experimental method so that the respondent behavior differences fo r each task can appear clearly.

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