cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Miranti Kartika Dewi
Contact Email
miranti.kartika@ui.ac.id
Phone
+62 21 7272425 (ext. 506)
Journal Mail Official
jaki@ui.ac.id
Editorial Address
Department of Accounting, Faculty of Economics and Business Universitas Indonesia Kampus UI Depok, Jawa Barat, 16424, Indonesia
Location
Kota depok,
Jawa barat
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. 8, No. 2" : 6 Documents clear
TITIK KRITIS MANAJEMEN LABA PADA PERUBAHAN TAHAP LIFE CYCLE PERUSAHAAN: ANALISIS MANAJEMEN LABA RIIL DAN MANAJEMEN LABA AKRUAL Hastuti, Sri
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to examine whether earnings management choices is different in changes of corporate life cycles (growth to mature and mature to stagnant). This earnings management behavior differences were shown by real earnings management and accrual earnings management. The real earnings management was indicated by three proxy such as abnormal CFO, abnormal discretionary expenses, and abnormal production costs, while accrual earnings management was indicated by discretionary accruals. Using manufacturing companies listed in the Indonesia Stock Exchange from year 2000 to 2009, I classify my sample into various life cycle using dividend payout, sales growth, capital expenditure value, and age. The data was collected using purposive sampling method. Total samples were 58 firms. The empirical results indicate firms in growth-mature and mature-stagnant are conducting income increasing. But this research do not find evidence that firms in growth-mature and mature-stagnant choose real earnings management.
PENGARUH LOCUS OF CONTROL TERHADAP HUBUNGAN SIKAP MANAJER, NORMA-NORMA SUBYEKTIF, KENDALI PERILAKU PERSEPSIAN, DAN INTENSI MANAJER DALAM MELAKUKAN KECURANGAN PENYAJIAN LAPORAN KEUANGAN Wening, Novita
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research adopts the theory of planned behavior. The purpose of this research is to examine the effects of attitude toward behavior, subjective norms, and perceived behavioral control on the manager’s intention to commit fraudulent financial reporting moderated by locus of control. This research applies a mail survey as data collection method and judgment sampling as sample collection method. Research subjects are accounting and finance managers of manufacture industry in Indonesia. There are 1,700 questioners to be distributed during the research. However, there are only 148 of the 186 returned questioners to be included in the research analysis. Empirical evidence finds that locus of control moderates the effect of attitude toward behavior and subjective norms on the manager’s intentions to commit fraudulent financial reporting. However, locus of control does not moderate the effect of perceived behavioral control on the manager’s intentions to commit fraudulent financial reporting. These results indicate that the presence of locus of control - which is the belief in one's self - strengthen the influence of attitudes and subjective norms to make a fraudulent financial statements into action.
STRATEGI FORESIGHT UNTUK MENGUBAH PERSPEKTIF EX ANTE KE PERSPEKTIF EX POST DALAM PROSES KEPUTUSAN AUDITOR INDEPENDEN Narsa, I Made
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is intended to test the effect of outcome on independent auditors’ decision, and whether the use of foresight decision aids can alter auditors’ ex-ante perspective to ex-post perspective in decision process. We use experimental design involving 206 undergraduate accounting students. They are distributed into four groups: foresight, hindsight, foresight+single outcome, and foresight-multiple outcome. We found negative outcome affects independent auditors’ decision, and foresight strategies effectively alter independent auditor’s perspective from ex-ante to ex-post perspective. We also found that in decision making process auditors consider negative information more than positive information, which reflects auditors’ conservative attitude. The results of this study can serve as a guide for auditors in improving the quality of audit planning process to prevent litigation.
PENGARUH MODAL INTELEKTUAL DAN PENGUNGKAPAN MODAL INTELEKTUAL PADA NILAI PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING Widarjo, Wahyu
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research is to investigate the influence of intellectual capital performance and intellectual capital disclosure on the value of the firm after an initial public offering (IPO). The Value Added Intellectual Coefficient (VAICTM) method is used to measure of intellectual capital. Intellectual capital disclosure in this research is measure with Zingh and Zahn (2008) index, and value firm is determined by market value of the firm. The result of the analysis fails to support the first hypothesis that intellectual capital is affected to firm’s values. The result probably is an indication that market is incapable to assess the value of a company’s intellectual capital because it has no standardized measure and the limited quantitative disclosure regarding intellectual capital. The result of the study support the second hypothesis that intellectual capital disclosure influences positively to firm’s value. This matter is indication that intellectual capital disclosure will lessen asymmetry information so that assist the investor in valuations of performance company and can conduct the correct analysis regarding the company prospect in the future.
ANALISIS FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA AUDITOR DAN HUBUNGANNYA DENGAN KINERJA DAN KEINGINAN BERPINDAH KERJA AUDITOR Fitriany, Fitriany; Gani, Lindawati; Siregar, Sylvia Veronica; Marganingsih, Arywarti; Anggraita, Viska
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the factors that influence auditor’s job satisfaction, the effects of job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is an auditor who works on a public accounting firm. Results showed that in small accounting firms, only consideration leadership style affects auditor’s satisfaction, while in big accounting firms, leadership style and structure leadership style have affected auditor’s satisfaction. Considerate Leadership style has higher effect than structural leadership style. For auditors in the big accounting firms, the higher the auditor's position, the greater the desire to leave accounting firms, but the longer the experience of the auditors, the lower the desire to move from the accounting firms. In this case it is necessary to have periodic promotion policy in the accounting firms. Job satisfaction has a positive influence on performance on all types of the accounting firms. If auditors are satisfied with the work, then their turnover intentions will be low. If auditors have low job satisfaction, they will leave the accounting firms, no matter their performance level because they only consider the accounting firms as stepping stone for their next career. So firms must consider auditors' job satisfaction if they do not want to lose their auditors.
PENGARUH INTERDEPENDENSI MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERBANKAN Muktiyanto, Ali
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of interdependence mechanisms of corporate governance on company performance (Agrawal and Knoeber 1996). These mechanisms are: managerial ownership, institutional ownership, independent commissioner, board size, debt policy, dividend policy, market concentration, and market share with the control variables are growth, size, and firm ages. Test results on 349 firm-years using OLS regression for each mechanism and 2SLS regression for simultaneous testing indicate the presence of interdependence between the mechanisms. both parsial and simultanously; managerial ownership and dividend policy does not significantly influence on the banking efficiency. Significant positive effect of the board size and institutional ownership when tested by OLS did not recur when tested simultaneously using 2SLS. Instead, the independent commissioner when tested by 2SLS have significant negative effect but using OLS no significant effect. There are three variables of corporate governance mechanisms have consistent effect on the banking efficiency; debt policy has significant negative effect, while the market concentration and market share have significant positive effect. Different results between the tests using OLS and 2SLS emphasize the interdependence of these mechanisms is also shown that application of the policy of corporate governance mechanisms should be done carefully so that the expected performance can be achieved.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2011 2011


Reset
Filter By Issues
All Issue Vol. 22, No. 2 Vol. 22, No. 1 Vol. 21, No. 2 Vol. 21, No. 1 Vol. 20, No. 2 Vol. 20, No. 1 Vol. 19, No. 2 Vol. 19, No. 1 Vol. 18, No. 2 Vol. 18, No. 1 Vol. 17, No. 2 Vol. 17, No. 1 Vol. 16, No. 2 Vol. 16, No. 1 Vol. 15, No. 2 Vol. 15, No. 1 Vol. 14, No. 2 Vol. 14, No. 1 Vol. 13, No. 2 Vol. 13, No. 1 Vol. 12, No. 2 Vol. 12, No. 1 Vol. 11, No. 2 Vol. 11, No. 1 Vol. 10, No. 2 Vol. 10, No. 1 Vol. 9, No. 2 Vol. 9, No. 1 Vol. 8, No. 2 Vol. 8, No. 1 Vol. 7, No. 2 Vol. 7, No. 1 Vol. 6, No. 2 Vol. 6, No. 1 Vol. 5, No. 2 Vol. 5, No. 1 Vol. 4, No. 2 Vol. 4, No. 1 Vol. 3, No. 2 Vol. 3, No. 1 Vol. 2, No. 2 Vol. 2, No. 1 Vol. 1, No. 2 Vol. 1, No. 1 More Issue