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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
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Articles 6 Documents
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Search results for , issue "Vol. 8, No. 1" : 6 Documents clear
UNDERPRICING DALAM PENAWARAN SAHAM PERDANA DAN PENAWARAN SAHAM SUSULAN Gumanti, Tatang Ary; Alkaf, Nafisah
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

Underpricing has become a subject for various examinations in initial public offerings (IPO) context. Underpricing is known as one of three anomalies surrounding IPO setting. A number of theories have been put forward to explain why such phenomenon occurs. One of them is that underpricing is used as a signal of firm quality, hoping that when the firm is going to reissue stock in the future, namely right issue or seasoned equity offerings (SEO), it will gain positive response from the market. This study aims at examining a sample of 85 IPOs and SEOs whether underpricing could signal firm quality when making right issue during 1990-2006 at the Indonesian Stock Exchange. Consistent with other capital market studies, results show that, on average, IPO firms are significantly underpriced as much as 22.35 percent, whilst for SEOs the average underpricing is 13.35 percent. The level of underpricing between IPOs and SEOs is not significantly different from zero. IPO firms experiencing higher underpricing will experience lower underpricing in SEO. Overall, the finding does not support the hypothesis that IPO underpricing is used as signal for firm quality undertaking SEO.
ROTASI DAN KUALITAS AUDIT: EVALUASI ATAS KEBIJAKAN MENTERI KEUANGAN KMK NO. 423/KMK.6/2002 TENTANG JASA AKUNTAN PUBLIK Siregar, Sylvia Veronica; Fitriany, Fitriany; Wibowo, Arie; Anggraita, Viska
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client), the more often auditor will compromise client’s accounting choices and reporting for his bussines purpose in such a way which will decrease the auditor’s independence. Related to auditor rotation, regulator in Indonesia have made compulsory the rotation for public accountant (AP) every 3 years and public accounting firm (KAP) every 5 years since the end of 2002 by issuing KMK Number 423/KMK.06/2002 dated September 30, 2002 about public accountant services. The objective of this rotation is to prevent independence deterioration of public accountant and public accounting firm. The purpose of this study is to empirically investigate whether the audit tenure has any effect on audit quality and whether rotation for public accountant and public accounting firm will increase audit quality before and after the implementation of KMK number 423/KMK.06/2002. The result shows that KMK No. 423/KMK.06/2002 about audit rotation needs to be evaluated because this study finds no evidence that longer audit tenure and auditor rotation will increase audit quality.
PENGARUH WORKLOAD DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KUALITAS KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Setiawan, Liswan; Fitriany, Fitriany
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

This research aims to find empirical evidence about the impact of workload and specialization of auditors on audit quality. This research will also examine whether the quality of the audit committee can strengthen or weaken impact of workload and specialization on audit quality. This research uses four measures of workload. The results of this research indicate that the workload has a negative impact on audit quality and audit committee reduces the negative impact of workload on audit quality. One regression found that specialization has a positive effect on the quality of audit but the audit committee has no role to strengthen the positive effect of specialization on audit quality. These results indicate that when the auditor is a specialist, the audit committee has no effect in improving the audit quality. The implications from this study is that accounting firm must consider the workload of their auditor. Government also need to consider rules on workload in an accounting firm to maintain audit quality. The role of audit committees also needs to be increased because it is proved can reduce the negative impact of workload to audit quality.
ANALISIS PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN Praptitorini, Mirna Dyah; Januarti, Indira
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding on an investment decision. The research’s goals were to examine the effect of audit quality, debt default, and opinion shopping from going concern opinion. The samples of this research were Manufactures Company that listed in Indonesian Stock Exchange (ISE) from 1997 until 2002. Regression logistic is used in this research for examining the hypothesis. Result of this research, debt default was significant, but the other variables (audit quality and opinion shopping) weren’t significant with going concern opinion.
PENGELOLAAN KNOWLEDGE MANAGEMENT CAPABILITY DALAM MEMEDIASI DUKUNGAN INFORMATION TECHNOLOGY RELATEDNESS TERHADAP KINERJA PERUSAHAAN Ifada, Luluk Muhimatul
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

The study examines whether or not and how information technology (IT) relatedness influences corporate performance. This study proposes that knowledge management (KM) is a critical organizational capability through which IT influences firm performance. Measurement of IT relatedness and KM capability uses a reflective second-order factor modeling approach for capturing complementarities among the four dimensions of IT relatedness (IT strategy making processes, IT vendor management processes, IT human resource management processes and IT infrastructure) and for capturing complementarities among the three dimensions of KM capability (product KM capability, customer KM capability, and managerial KM capability). A survey was conducted among 93 branch managers of banking in Central Java. Structural Equation Model (SEM) was used to analyze the data using the software program of SmartPLS (Partial Least Square). The findings support for the hypotheses of the study. IT relatedness of business units enhances the cross unit KM capability of the corporate. The KM capability creates and exploits cross-unit synergies from the product, customer, and managerial knowledge resources of the corporate. These synergies increase the corporate performance. IT relatedness of business units positively influences corporate performance. IT relatedness also has significant indirect effects on corporate performance through the mediation of KM capability.
PERAN ORDER INVESTOR DALAM MENJELASKAN TERBENTUKNYA POLA VOLUME PERDAGANGAN DI BURSA EFEK INDONESIA Syamni, Ghazali
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

The purpose of this study is to analyze the role of informed and uninformed investor in explaining the formation of the pattern of trading volume in the Indonesian Stock Exchange (IDX). The data which is used in this study is the data of the transaction history-corporate edition demand and order history stock on the company which included LQ-45 in the period of March, April and May 2005 from the IDX. The data analysis method used multiple regression analysis with regress all order status to trading volume. The results of this study show that informed investor order is related significantly with trading volume on each interval. Otherwise the placement of uninformed investor order either uninformed buy or uninformed sale is mostly not related significantly on trading volume. That finding gives the indication that only informed investor order is more plays in explaining trading volume pattern. Whereas, if it is seen by order status, this study finds that mostly order status amend, open and withdraw are not influenced significantly to trading volume. This means that trading volume is commonly driven by order match status, specifically informed buy match and informed sale match.

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