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Jurnal Akuntansi & Auditing Indonesia
Published by Universitas Islam Indonesia
ISSN : 14102420     EISSN : 25286528     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL AKUNTANSI & AUDITING INDONESIA (JAAI) is published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik). Published twice a year on June and December, JAAI is a media of communication and reply forum for scientific works especially concerning the field of the accounting and auditing studies of developing countries. Papers presented in JAAI are solely author's responsibility. The editorial board may edit without changing the substance of the papers.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 5, No 1 (2001)" : 5 Documents clear
Hubungan dinamis antara nilai tukar rupiah dan harga saham di Bursa Efek Jakarta pasca penerapan sistem devisa bebas mengambang Setyorini Setyorini; Supriyadi Supriyadi
Jurnal Akuntansi dan Auditing Indonesia Vol 5, No 1 (2001)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Studi ini bertujuan untuk menyediakan bukti empiris tentang hubungan dinamis antara nilai tukar terhadap dolar Amerika Serikat dan harga saham (IHSG) di Bursa Efek Jakarta (BEJ) setelah diterapkannya sistem kurs devisa bebas mengambang di Indonesia. Dua hipotesis diuji dalam penelitian ini, yaitu efek pergerakan IHSG di BEJ terhadap kurs rupiah dan sebaliknya, efek pergerakan kurs rupiah terhadap IHSG di BEJ. Pengujian hipotesis dilakukan dengan pendekatan uji unit root, kointegrasi, dan error correction model (ECM).Hasil studi ini menunjukkan bahwa di Indonesia, pergerakan IHSG di BEJ mempengaruhi pergerakan kurs rupiah terhadap dolar Amerika di pasar valuta asing dan bukan sebaliknya. Untuk data harian periode November 1998 - Desember 1999 ditemukan bahwa IHSG berpengaruh negatif dan signifikan pada kurs rupiah terhadap dolar AS baik secara long run maupun short run. Hal ini berarti bahwa bullish di pasar modal domestik (BEJ) mengakibatkan nilai tukar uang rupiah terhadap dolar Amerika terapresiasi. Begitu pula sebaliknya, keadaan bearish di pasar modal domestik akan mengakibatkan nilai tukar rupiah terhadap dolar Amerika terdepresiasi. 
Persepsi perusahaan asing dan perusahaan dalam negeri yang tidak go public terhadap kebutuhan jasa akuntan publik Januar Eko Prasetyo
Jurnal Akuntansi dan Auditing Indonesia Vol 5, No 1 (2001)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research aims at finding out the differences perceptions between multinational and domestic companies toward the needs of public accounting services, and knowing the differences perception among kinds of multinational and domestic companies toward the needs of public accounting services. Thus, it can be seen the perception levels the needs of public accounting services which is reflected by the perception toward the problems needs of public accounting services. The measurement of perception includes the general needs of public accounting, management consultation, finance report, auditing and taxation services.
(Re) Konstruksi setting riset untuk suatu studi etnografi praktik akuntansi di sebuah perusahaan swasta nasional eddy R. Rasyid
Jurnal Akuntansi dan Auditing Indonesia Vol 5, No 1 (2001)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

In the recent accounting case study literature, a story of the construction of the research field is missing. It makes the readers unable to gain an understanding of the local nuances of the field where the research takes place at the time of the presence of the researches. As such, the readers have been made unable to develop better their own understanding of the research reports being presented. The authors of this article maintain that if we believe that a researcher is not sparated from her/his research, the story of access construction is needed to be accounted as an integral part of the tales of the field. This article provides process has been acauireda careful attention by researchers who are considering and planning to undertake such field research.
Analisis faktor-faktor yang mempengaruhi independensi penampilan akuntan publik Retty Novianty; Indra Wijaya Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol 5, No 1 (2001)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study aims to identify and to test factors that effect public acountant's  appearance. The auditor's independence has an important role in the view of companies, investors and the auditor themeselves. Investigation on 75 respondents from public accountant firms and user companies in Indonesia, found that financial interest in the client's company and business relationship with their clients were the only significant factors in affecting the independence. the significant result was not found for non audit services offered by auditors, the lenght of continuiting audit services, the size of the audit firm, competition in providing auditing services among auditors, and audit fees.
Studi tentang indikasi unsur manajemen laba pada laporan keuangan perusahaan publik di Indonesia Surifah Surifah
Jurnal Akuntansi dan Auditing Indonesia Vol 5, No 1 (2001)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Terjadinya krisis ekonomi yang mulai pada pertengahan tahun 1997 sangat berpengaruh pada dunia usaha di Indonesia. Lebih dari 50% perusahaan publik mengalami kerugian (tercermin dari laporan keuangan tahunan) selama tahun 1997, 1998 dan 1999, dan sisanya masih dapat meraih keuntungan.Penelitian ini mengelompokkan sampel ke dalam dua kelompok perusahaan publik, yaitu: kelompok perusahaan yang mengalami kerugian berturut-turut selama 3 tahun tersebut dan kelompok perusahaan yang memperoleh keuntungan pada tahun dan jenis usaha yang sama. Penelitian terdiri dari 30 perusahaan rugi dan 30 perusahaan laba dengan 3 tahun pengamatan, sehingga total sampel berjumlah 180.

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