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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
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Search results for , issue "Vol. 6, No. 1" : 6 Documents clear
KUALITAS PELAPORAN KEUANGAN: BERBAGAI FAKTOR PENENTU DAN KONSEKUENSI EKONOMIS Fanani, Zaenal
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 1
Publisher : UI Scholars Hub

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Abstract

The research aimed to discuss the determining factors and the economic consequences o f financial reporting quality in Indonesian capital market. Those determining factors are innate, performance, company risk and industry risk. The financial reporting quality was measured on the following attributes: relevance, timeliness, and conservatism, whereas the economic consequence was measured on the asymmetric information. The research employed three steps o f test: (1) test whether the attributes o f financial reporting quality are different with each other; (2) analyze the determining factors offinancial reporting quality; (3) test the effect o f financial reporting quality in the stock market, in terms o f the relationship between asymmetric information and the financial reporting quality. The result o f the first test showed that all o f the attributes o f financial reporting quality are different with each other. The analysis o f determining factors showed that sales volatility, firm performance, and classification o f the industry had a significant relationship with the attributes o f financial reporting quality. The other variables, such as operation cycle, firm size, company risk, liquidity, and leverage, had no significant relationship with the attributes o f financial reporting quality. The economic consequence test resulted that the attributes o f financial reporting quality had a significant relationship with the asymmetric information.
FENOMENA ILUSI FISKAL DALAM KINERJA ANGGARAN PEMERINTAH DAERAH Adi, Priyo Hardi; Ekaristi, Puspa Dewi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aimed to find the tendency o f the existence o f fiscal illusion. Local governments do manipulations for not maximizing their own revenue (Pendapatan Asli Daerah) and increasing expenditures in order to get central government transfer (Dana Alokasi Umum) in a larger amount. The result o f this study sho ws the existence of fiscal illusion after the implementation o f local autonomy. Through income measurement analysis, fiscal illusions exist on incomes such as local taxation and indirect taxation. While through expenditure manipulation analysis, fiscal illusions exist on the ratio o f national income which is provided by central government to the local government.
PENGARUH UKURAN AUDITOR DAN SPESIALISASI AUDITOR TERHADAP KUALITAS LABA Herusetya, Antonius
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 1
Publisher : UI Scholars Hub

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Abstract

Prior research had documented that The Big 4 auditors have higher audit quality than non-Big 4 auditors (Teoh and Wong 1993), and The Big 4 auditors with industry specialization have higher audit quality than The Big 4 auditors without specialization (Balsam et al. 2003; Knechel et al. 2007; Behn et al. 2008; Romanus et al. 2008). With the sample o f 139 firm years from manufacturing public companies listed in bursa Efek Indonesia in the year 2005 and2006, this study examines whether the public companies audited by The Big 4 auditors has higher earnings quality (measured by earning response coefficient) than the non-Big 4 auditors. This study also examines whether The Big 4 auditors with industry specialization has higher earnings quality than The Big 4 auditors without industry specialization. This study provides no evidence that there is an earnings quality difference between public companies audited by The Big 4 auditors and non-Big 4 auditors, and between auditors with industry specialization and without specialization. The additional tests on public companies audited by non-Big 4 auditors provide no evidence whether there is an association between CAR and unexpected earning (UER). Consistent with the main result, the sensitivity test on specialization measurement also give evidence that The Big 4 auditors are not differ from the non-Big 4 auditors. This study provides some evidence, consistent with prior studies that the market negatively reacts higher on the companies with negative unexpected earnings, and with higher leverage; and positively reacts higher on the high growth companies audited by The Big 4 auditors. This study leaves some ambiguous results regarding the audit quality o f auditors and earning quality o f public companies in the context o f Indonesia, and provides some opportunities fo r further indepth research in these areas.
VARIABEL ANTESEDEN DAN KONSEKUENSI PEMANFAATAN SISTEM INFORMASI (STUDI EMPIRIS PADA PEMERINTAHAN KABUPATEN DI PULAU MADURA) Ellyana, Denovita Dwi; Redy, Achyar; Hamzah, Ardi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 1
Publisher : UI Scholars Hub

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Abstract

The purpose of this research are (I) to give an empirical evidence that performance expectation, effort expectation, social factors, fit on tasks and conditions which facilitating user will affect the level o f interest in usage o f information system, and (2) to give an empirical evidence that interest in an usage o f information system will effect a utilization o f the information system. The respondents o f the research are employment that using information technology system in finishing its job. Data has gathered by questionnaires and documentation. Sample total is 50 respondents. The result o f research with partial regression indicated that variables o f antecedent are namely performance expectation, effort expectation, and conditions which facilitating a utilization o f the information system, significantly affect the interest o f usage the information system, while social factors andfit to task not significantly effect on interest in usage o f information system. The result o f research with partial regression indicated that variable o f consequence namely interest in usage o f information system significantly affect utilization information system.
PENGARUH JOB INSECURITY, KEPUASAN KERJA, DAN KOMITMEN ORGANISASIONAL TERHADAP KEINGINAN BERPINDAH KERJA Utami, Intiyas; Bonussyeani, Nur Endah Sumiwi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 1
Publisher : UI Scholars Hub

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Abstract

Lecturers are expected to perform Tri Dharma Perguruan Tinggi involving education and learning, research, and devotion to society. In executing the job, lecturers might feel uncomfortable, nervous, insecure, wony, and powerless toward the continuity his job (job insecurity). The higher the job insecurity, the lower the job satisfaction and organizational commitment, resulting in higher turnover intention. The purpose o f this study is to investigate the direct influence o f job insecurity on turnover intentions and the indirect influence o f job insecurity on the relationships between job satisfaction, organizational commitment and turnover intentions. The sample is taken from accounting lectures at Christian Universities o f Central Java and Special District o f Jogjakarta. We use survey method with convenience sampling approach. This study uses simple regression method and multiple regressions to test the hypotheses developed in this study. The results o f the study show that job insecurity positively and significantly influences turnover intentions. The results also show that job insecurity negatively and significantly influences turnover intention through job satisfaction and organizational commitment.
PENGARUH KONSENTRASI KEPEMILIKAN, UKURAN PERUSAHAAN, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUKARELA Nuryaman, Nuryaman
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 1
Publisher : UI Scholars Hub

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Abstract

The backgroundphenomena o fthis study is thefact that low disclosure practice on the financial reporting. The objectives o f the research are to fin d out empirical evidence o f the effect o f ownership concentration, firm s size, and corporate governance mechanisms on voluntary disclosure. The corporate governance mechanisms o f this research are composition o f board o f commissioner and audit quality. Audit quality were measure by industry specialize audit firm. This study is explanatory research. The samples are on purposive samping method, and in conformity with the follow ing criteria: (a) the annual report ended 31 December 2005; (b) book value o f equity is positive. There were 101 manufacturing companies listed in Indonesia Stock Exchange. The research hyphotesis were tested using multiple regression analysis. The result o f this research show that: (1) ownership concentration has significantly positive influence on voluntary disclosure; (2) firm s size has significantly positive influence on voluntary disclosure; (3) composition o f board o f commissioner has no influence on voluntary disclosure; (4) audit quality, significantly and positively influenced voluntary disclosure.

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