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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 268 Documents
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PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESIONAL, PENGALAMAN AUDIT TERHADAP PERILAKU AKUNTAN PUBLIK DALAM KONFLIK AUDIT DENGAN KESADARAN ETIS SEBAGAI VARIABEL PEMODERASI Utami, Intiyas; Noegroho, Yefta Andi Kus; Indrawati, Fenny
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

Phenomena in public accountant that client pressure exists in an audit conflict situation are prevalent in the audit environment. Theoretical linkages between personality, ethical reasoning and ethical behavior were interesting to study. This paper studies those phenomena with behavioral research in accounting. This paper investigates the interaction effects o f locus o f control, professional commitment, audit experience and ethical reasoning on the behavior o f public accountants in the audit conflict situation. The data were collected through mail survey from fifty-two public accountants from CPA firm in DK1 Jakarta, Semarang, and Surabaya. The convenience sampling method was used in this research, because the population o f public accountants ’ that worked in CPA firm was unknown. The analyses technique was multiple regressions. The results o f this research showed that the variables locus o f control, professional commitment and ethical reasoning provides a better explanation for audit practice in a public accountants' ethical decision-making. Other results o f this research show that audit experience have not interaction effect to explain audit practice in a public accountants’ ethical decision-making.
MANAJEMEN LABA MELALUI AKRUAL DAN AKTIVITAS REAL PADA PENAWARAN PERDANA DAN HUBUNGANNYA DENGAN KINERJA JANGKA PANJANG (STUDI EMPIRIS PADA BEJ) Rahman, Annisaa; Hutagaol, Yanthi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

This study investigates 149 Initial Public Offering (IPO) in Jakarta Stock Exchange (JSX) from 1994 up to 2003. In general, this study is aimed to prove whether firms opportunistically manage earnings in the period o f IPO. Specifically this study examines the effect o f earnings management on firm s’ long term performance and provides explanation as well as comparison o f several measures o f earning management and long-term performance. In this study, earnings management is measured by two accrual variables which are discretionary current accruals and discretionary long term accruals and by two var iables o f discretionary real activities through Cash Flow from Operation (CFO) and Cost o f Goods Sold (COGS). In addition, the underperformance phenomenon is measured by market performance (Cumulative Abnormal Return and Buy and Hold Return method) for periods 1 years after IPO, 2 years after IPO and 3 years after IPO ’s date. The hypothesis testing used in this thesis are t test and multiple regression models. The results show (1) earnings management is conducted through accruals but not through real activities manipulation and (2) earnings management affects stock performance 1 year after IPO. Finally this research finds that there is no difference in stock performance for IPO issuers with aggressive and conservative earnings management.
HUBUNGAN ANTARA SINYAL DIVIDEN TUNAI DENGAN KINERJA OPERASIONAL DAN KINERJA PASAR Astuty, Ni Made Ria Kurniasih; Siregar, Sylvia Veronica
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

This research aims at examining dividend-signaling hypothesis by testing the relationship between dividend changes and operational performance as well as market performance. The sample consists of 75 firms for the period 2000-2005. The analysis employed are multiple regressions and event study. The results on operational performance show that (1) dividend increase (with earnings increase or earnings decrease) correlates significantly with the increase of next period company ’s profitability, (2) dividend decrease and earnings decrease negatively correlate with next period company's profitability, (3) dividend decrease and earnings increase positively correlate with next period company ’s profitability, and (4) unchanged dividend does not correlate with next period company’s profitability. The evidence on market performance (cumulative abnormal return surrounding dividend announcement date) shows that dividend changes have significant effect on cumulative abnormal return for five and ten days around announcement date. Evidences from this research show that dividend signaling hypothesis is not fully supported.
SKEPTISME PROFESIONAL AUDITOR DALAM MENDETEKSI KECURANGAN Noviyanti, Suzy
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence. Auditors should maintain a certain level of professional skepticism in detecting financial statement fraud since the perpetrators conceal the resulting irregularities. Two experiments were conducted. First, a 3x3 between subjects experiment design was conducted to investigate how fraud risk assessment affects the level of professional skepticism on different levels of trust in auditor-client relationship. Participants were randomly assigned to one of nine conditions. Second, a within subject experiment design was conducted to examine the effect of personality type un professional skepticism. A total of 118 junior, senior and supervisor auditors from public accounting firm participated in the experiment. The results of Analysis of Variance (ANOVA) suggest that auditors with identification based trust in the high fraud risk assessment group were more skeptical than in the low fraud risk assessment group. While the auditors with calculus based trust showed no differences in skepticism between the high group and the low fraud risk assessment group. Auditors with ST (Sensing-Thinking) and NT (Intuitive-Thinking) types of personality were more skeptical than other types
DETERMINASI CAPITAL SRTUCTURE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA PERIODE 2000 - 2004 Indrawati, Titik; Suhendro, Suhendro
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 1
Publisher : UI Scholars Hub

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Abstract

This study attempts to analyze the determinants of capital structure in the Indonesian manufacturing industry from 2000 to 2004. Empirical hyphoteses, drawn from five independent variables are tested against a sample of 49 firms or a cross sectional data. The results show that only In total asset (size), net operating income (NOI), and return on asset (ROA) affect long-term debt to total asset (leverage). It finds a p'ositive relation between leverage and In total asset, a negative relation between leverage andprofitability (NOI and ROA). Delta sales (growth) and ownership structure have no effect on leverage. These findings are stable in 2000 through 2004
MEKANISME CORPORATE GOVERNANCE DALAM PERUSAHAAN YANG MENGALAMI PERMASALAHAN KEUANGAN Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

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Abstract

Corporate Governance mechanisms are believed to have strong impact on the companies ’ performance. The implementation o f Corporate Governance in one company might be different to the implementation o f Corporate Governance in other company due to the characteristics o f the company. This study examines the difference o f Corporate Governance mechanisms in financially distressed firms and non financially distressedfirms. Corporate Governance mechanisms examined in this study are board size, independency o f board, institutional ownership and director ownership. The result o f this study shows that board size has a significant negative impact on the probability o f firm experienced financial distressed after controlling fo r firms asset and leverage. This result is also confirmed by test using lag one year. This study fails to document the evidence o f the relationship o f board independency and ownership structure with the probability o f firm experienced financial distressed.
STOCK SPLIT: PENGUJIAN TERHADAP SIGNALING DAN TRADING RANGE PADA BURSA EFEK JAKARTA Tanjung, Abdul Hafiz
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

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Abstract

This research was conducted to examine signaling hypothesis and trading range hypothesis for companies splitting their stock in Jakarta Stock Exchange for the period of2000 - 2003. Two statistical analysis were used in this research, parametric statistic i.e. independent t test, paired t test, and the non parametric statistic i.e. Mann-Whitney U test. Normality and equality of variance were done to determine which analysis to be used. Sample size of this research consists of 28 companies which split their stocks and 60 companies which do not split their stocks. Sample was chosen by simple random sampling. The result of this research shows that there is a signaling on profit growth differences in the year 2001, and there is no signaling on yearly profit increase over 4 years before stock splits. On the other hand, there is a trading range on market stock price in the year 2000 and 2003; this was also shown by trading volume stock.
EVALUASI MANAJEMEN RISIKO KANTOR AKUNTAN PUBLIK (KAP) DALAM KEPUTUSAN PENERIMAAN KLIEN BERDASARKAN PERTIMBANGAN DARI RISIKO KLIEN, RISIKO AUDIT DAN RISIKO BISNIS KAP Sensi, Ludovicus
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 2
Publisher : UI Scholars Hub

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Abstract

The objective of this research is to understand the risk management factors which should be performed by the accountingfrm in the process ofclient acceptance decision by considering of three risks factors: Client Risk, Audit Risk and Auditor s Business Risk. The client risk was determined by management integrity valuation and client’s business risk, meanwhile, the audit risk was determined by the nature of the audit engagement, related parties transactions, client’s prior knowledge and ex­ periences, and also from the deep understanding of auditors in regards to the error andfraud which is possible performed by the client. Furthermore, auditor s business risk was determined by considering whether the client s profiles is a public company, regulated industry or high profile company. In order to enhance this research, this paper also discusses how the auditfee and the role of specialist will impact to client s acceptance decision. In conducting the model testing, this research was performed through a field of empirical testing in one of the accounting firm ( archival data).
PENGARUH PERSUASI ATAS PREFERENSI KLIEN DAN PENGALAMAN AUDIT TERHADAP PERTIMBANGAN AUDITOR DALAM MENGEVALUASI BUKTI AUDIT Arum, Enggar Diah Puspa
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose o f this research is to analyze whether the persuasiveness o f client preferences and audit experiences have effect toward the auditors judgem ent in evaluating audit evidences both partially and simultaneously Survey in this study is applied on 62 auditors who work at public accounting firm s in Bandung by using a multiple linier regression analysis. The result indicates that the persuasiveness o f client preferences and audit experiences have a significant positive effect to the auditor s judgem ent in evaluating audit evidences both partially and simultaneously. The future research is suggested to examine other variables, such as: task complexity, gender, and conflicting fe e with extended research subject. Beside that, the future research is suggested to develop an experimental method so that the respondent behavior differences fo r each task can appear clearly.
PENGARUH DIVIDEN TUNAI DAN UKURAN PERUSAHAAN PADA INDUSTRI MANUFAKTUR TERHADAP PERILAKU INVESTOR Ria, Ni Made; Husnah, Nurul
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 2
Publisher : UI Scholars Hub

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Abstract

The aim o f this research is to identify the relationship between the decision about how often the investor doing the transaction (transaction frequency) on a company share with the amount of cash dividend, using proxy dividend per share and dividend yield, and the size o f company with the differences in manufacturing industry sector as a control variabel. This research using logit model. The result for dividend cash variabel is not supporting the hypothesis. The result is the lower the dividend per share, the more frequently investor to do the transaction. For the size o f the company, the result is supporting the hypothesis, that is the probability o f investor to do the transaction is higher in a company with higher capitalization value. The difference sector between manufacturing industry also influence the in­ vestor frequency in doing the transaction. The investor in consumables goods and chemistry of manufacturing industry have more opportunity to do the transaction more frequently.

Page 6 of 27 | Total Record : 268

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