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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. 9, No. 2" : 6 Documents clear
JENIS INDUSTRI, KEPEMILIKAN SAHAM ASING DAN REAKSI PASAR MODAL AKIBAT SERANGAN BOM TERORIS Utama, Cynthia Afriani; Hapsari, Lina
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of this study is to investigate whether the Indonesian stock market reacts to terrorist bomb attack, and whether the Indonesian stock market reaction to terrorist bomb attack is affected by industry type and foreign ownership. Using data of terrorist bomb attack from 2000 until 2006, event study test shows that generally Indonesia capital market reacts negatively to terrorist bomb attack. Further, the multiple regression analysis shows that the stock market reaction is more negative for tourism industry than other industries while foreign ownership does not influence the stock market reaction. Thus, this study corroborates previous studies showing that terrorist attack is deemed as bad news in capital market and consequently will negatively affect the investment decision (Chen dan Siem 2004).
ANALISIS KUALITAS AUDIT TERHADAP MANAJEMEN LABA AKUNTANSI: STUDI PENDEKATAN COMPOSITE MEASURE VERSUS CONVENTIONAL MEASURE Herusetya, Antonius
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 2
Publisher : UI Scholars Hub

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Abstract

This study investigates the effect of audit quality on earnings management behavior using a variety of audit quality proxies, either using a single proxy or a joint test of some proxies of audit quality. The study proposed a new composite measure of audit quality called the Audit Quality Metric Score (AQMS), which represents the dimension of competence and independence of audit quality. The study compared the validity of the conventional and the multidimensional measurement of audit quality. With a sample of 1,152 firm-years panel data of non-financial companies listed in the Indonesia Stock Exchange (IDX) for the year 1999-2007, the study found a negative effect of audit quality over the accrual earnings management, whether using conventional or multidimensional measures of audit quality. These findings are consistent with the previous findings. The study did not find evidence that composite measure of audit quality has higher validity than conventional measures. Rather, we found evidence that Big 4 as a single proxy of audit quality has higher validity compared to the other proxies or using AQMS. The findings of this study are robust due to sensitivity test that support the main findings.
PERANAN ETIKA, PEMERIKSAAN, DAN DENDA PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI Cahyonowati, Nur; Ratmono, Dwi; Faisal, Faisal
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to examine the determinants of compliance of Indonesian tax payers i.e. tax audit, fine and ethical variables. This study proposes a hypothesis that tax compliance is not only affected by deterrence factors such as tax audit and tax fine but also affected by the behavioral aspect of tax payers i.e. their ethics. The effects of tax audit and tax fine on tax compliance depend on ethical standard. This study designs experiment of 2x2 between subjects to examine the hypotheses. The participants of this experimental study are 40 tax payers in Semarang City. The results of this study suggest that there is an interaction between tax fine and ethics variables that affect tax compliance. However, there is no an empirical evidence of an interaction between ethics and tax audit that affect the level of tax compliance.
ANALISIS PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN Setyaningrum, Dyah; Syafitri, Febriyani
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of this research is to analyze the effect of local government characteristics on the level of disclosure of Local Government Financial Statements (LKPD) based on Government Accounting Standard. We use sample from 620 LKPD in Indonesia during 2008-2009. We found that the average rate of LKPD disclosure is 52.09%. The local government characteristics which are age, wealth and legislature size have significant positive effect on LKPD disclosure level, while intergovernmental revenues have significant negative effect. On the otherhand, government size, functional differentiation, work specialization, the ratio of financial independence and debt financing has no effect on LKPD disclosure level.
PENGARUH UKURAN KAP DAN AUDITOR TENURE TERHADAP VALUE RELEVANCE DARI NILAI WAJAR Hidayat, Taufik
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 2
Publisher : UI Scholars Hub

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Abstract

This study examines the value relevance of fair value and whether the value relevance of fair value measured at quoted active market is higher than value measured at valuation techniques. We also examine whether the value relevance offair value with valuation techniques improves if auditor tenure is longer or financial statements are audited by a Big Four Firm. Hypothesis testing was conducted by a panel data based on model of Ohlson (1995). Using a sample of 147 companies listed on the Indonesia Stock Exchange from 2008-2011, resulting the general conclusion that fair value has value relevance, where the value relevance of fair value measured at quoted active market is higher than the valuation technique. Value relevance of fair value measured at valuation techniques will increase as auditor tenure increases or financial statements were audited by a Big Four Firm.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL: PADA PERUSAHAAN IC INTENSIVE Arifah, Dista Amalia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 2
Publisher : UI Scholars Hub

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Abstract

Intangible asset proxied by Intellectual Capital has important role to drive companies values creation. Although many companies have applied corporate governance mechanism in order to have IC disclosure recognition, most of them do not focus on Intellectual Capital disclosure yet. The aim of this study is to analyze the influence of corporate governance mechanisms consisting of size of the board commissioners, the independence level of independent commissioner, the activities of independent commissioners, and audit committee on the intellectual capital disclosures of the companies listed in BEI in 2009 using intensive ICs category with the adding of kontrol variables. This study will provide an illustration on how the mechanisms of corporate governance practices and IC disclosure become a value creation source for the company. There are a total of 176 companies categorized as IC intensive. Using a purposive sampling method, 45 companies were selected as samples. The 2009 annual reports of the companies are used as secondary data source of this research. Furthermore, to get ICs disclosure data content analysis technique was used both for quantity and quality terms. The results indicate that audit committee is the only corporate governance mechanism that significantly affects the level of IC disclosures.

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