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Miranti Kartika Dewi
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jaki@ui.ac.id
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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 266 Documents
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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.
PENGARUH MANAJEMEN LABA PADA NILAI DAN KINERJA PERUSAHAAN Assih, Prihat; Hastuti, Ambar Woro; Parawiyati, Parawiyati
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 2
Publisher : UI Scholars Hub

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Abstract

Managers manage their earnings because they want to influence the investors perception about firm s performance, subsequently the firms could extract low cost exsternal fund. Managers have incentive to practice income-increasing earnings mangemsnt before they make initial public offerings (IPO) in order to get high offering price. However, these practice could decrease the opportunity o f managers to manage their earnings in the future periods. I f earnings management before public offering cause investors to be over optimistic about future earnings, investors will be disappointed with firm ’s performance after IPO and the firm value tend to decrease in the periods after the IPO. This study investigates the effect ofearnings management on the firm s value and performance in the periods before and after the initial public offering. Results o f this study show that managers practice income-increasing earnings management before their initial public offerings. Earnings management have positive impact on firm value in the initial public offering period, but this has negative impact in the periods after IPO. Firms 'values in the end o f IPO are lower than firms 'values in the IPO period. Firms 'performances in the years after the initial public offering were higher than firms 'performances in the year o f IPO, but the average o f return o f asset decreases in the periods after IPO.
PENGARUH HUMAN CAPITAL TERHADAP BUSINESS PERFORMANCE MELALUI CUSTOMER CAPITAL Juwita, Siti Pritiza; Anggraini, Fivi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose o f this research is to investigate the effect o f human capital on business performance with customer capital as the intervening variable. Samples used in this research are commodity export companies listed in The Industry and Trade Provincial Office o f West Sumatera. Data used for this research was collected from financial managers and personnel managers that completing and returning the questionnaire. Data collected by mail survey and contact person with 70 questionnaire and respon rate 38 questionnaires (54%). Analysis conducted by path analysis technique and software SPSS 12.00. The result shows that human capital positively but not significantly linked with customer capital; customer capital positively but not significantly linked with business performance; and human capital does not related with business performance with customer capital as the intervening variable.
ANALISIS PENGARUH PAD, DAU, DAK, DAN BELANJA PEMBANGUNAN TERHADAP PERTUMBUHAN EKONOMI, KEMISKINAN, DAN PENGANGGURAN: PENDEKATAN ANALISIS JALUR Setiyawati, Anis; Hamzah, Ardi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose o f this research is to examine directly the effect of region original revenue, general fund allocation, specific fund allocation, and capital expenditure on economic growth; to examine directly the effect of economic growth on poverty and unemployment; and to examine indirectly the effect of region original revenue, generalfund allocation, specific fund allocation, and capital expenditure on poverty and unemployment. The samples of study are region expense and revenue budget in 2001 - 2005 at 38 municipal The result of study with regression was indicated that region original revenue and generalfund allocation have directly significant effect at level 0,01 on the economic growth, economic growth have directly significant effect at level 0.01 on the poverty, and the unemployment, the region original revenue and general fund allocation have indirectly significant effect on the poverty and the unemployment.
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.
ELECTRONIC DISCLOSURE PADA PERUSAHAAN TELEKOMUNIKASI ASIA PASIFIK DI NEW YORK STOCK EXCHANGE (NYSE) Kesumajuda, Fiqi Ardiansyah
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 2
Publisher : UI Scholars Hub

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Abstract

The aims o f the research is to measure the level o f disclosure by creating index with the purpose o f evaluating electronic disclosure practicing in Asean com­ panies, especially fo r emiten in telecommunication industry that listed in NYSE. Electronic disclosure that form electronic disclosure rankings between emiten show that there is low disclosure fo r electronic disclosure and also low disclosure fo r level o f company’s qualitative information especially information about corporate gov­ ernance, corporate responsibility and ethical code o f the companies. However, the disclosure about background o f the company, financial data, media center, informa­ tion acceptability and annual report show relatively high index
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.
ANALISIS KEBERHASILAN PENGGUNAAN PERANGKAT LUNAK AKUNTANSI DITINJAU DARI PERSEPSI PEMAKAI (STUDI IMPLEMENTASI MODEL KEBERHASILAN SISTEM INFORMASI) Istianingsih, Istianingsih; Wijanto, Setyo Hari
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

The purpose o f this study is to examine the information system (IS) success o f the accounting software based on the user perception. The model used to examine the IS success is the modified IS success model ofSeddon (1997). The model employed in this study is applied on data collected through 204 questionnaires distributed to the users o f accounting software who work at the variety o f companies in Indonesia. In examining the model, we employ the Structural Equation Model (SEM) with the use o f LISREL 8.72 sojH>are. The results o f the study show that system quality significantly affects the perceived usefulness and the user satisfaction. Furthermore, the results show that informc\tion quality significantly affects the perceived usefulness and user satisfaction. On the other hand, the study finds that user satisfaction does not affect the system use.
PARTISIPASI ANGGARAN, KETIDAKPASTIAN TUGAS, PENGGUNAAN INFORMASI AKUNTANSI UNTUK EVALUASI KINERJA DAN PERILAKU MANAGERIAL Susanto, Yulius Kurnia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

The role of accounting information (such as budget) in performance evaluation (reliance on accounting performance measures or RAPM) can cause managers feeling tension so that managers will negatively be have such as manipulating data and statement. This negative behavior is due to manager ’s desire to get reward as much as possible. The main objective of this research is to examine the moderating effect of budgetary participation and task uncertainty on the relationship between RAPM and manager ’s behavior. Data were drawn through questionnaire survey from Indonesian manufacturing companies. Further, the collected data were analyzed using a moderated regression analysis. The results show that the higher the budgetary participation, the more negative is the relationship between RAPM and manager’s behavior. On the contrary the effect of task uncertainty on the relationship between RAPM and manager ’s behavior is not significant. The research implication is that superior manager needs to pay attention to subordinate manager ’s involvement on budget preparation when his/her performance is evaluated using accounting information so that dysfunctional behavior of subordinate manager can be minimized.

Page 4 of 27 | Total Record : 266

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