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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.
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Articles 7 Documents
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Search results for , issue "Vol. 10 No. 1 (2006)" : 7 Documents clear
Eksplorasi Kebutuhan Stakeholders Terhadap Informasi dalam Laporan Audit Pemerintah Daerah Joko Susilo
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research’s aim is to know the perception of stakeholders toward information in the published audit report of local government can fulfill their requirement of audit information. This research also to identify the requirement of stakeholders on audit information from local government. The hypothesis of this research is that audit report of local government published by The Audit Board of Indonesia (BPK) has not yet fulfilled the stakeholders’ requirement on information about financial audit, compliance audit, and performance audit.This research’s subjects are stakeholders of local government cover the taxpayer, elector, local government banking, private sector banking, observer body/LSM, personnel educator, governmental officer, political party, and member legislative. Data were collected with the method of purposive sampling with responder in DIY. Statistical methods used is test of mean instrument, correlation test, rank of mean test, and binomial test.Result of statistic test indicates that the information in audit report of local government has not yet fulfilled the stakeholders’ requirement. Correlation test shows the negative relation with the low correlation coefficient among (-0,197 until -0,207). Result of rank of mean test shows the importance of all information in financial audit, compliance audit, and performance audit. Keywords:    exploration-theory of agency, accountability, value for money audit, audit report of local government.
Pengaruh Intensitas Persaingan Pasar, Strategi dan Ketidakpastian Lingkungan yang Dirasakan Terhadap Penggunaan Informasi Sistem Akuntansi Manajemen dan Kinerja Unit Bisnis Faisal Faisal; Tri Jatmiko Wahyu Prabowo
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study examines the impact of intensity of market competition, strategy and per¬ceived environmental uncertainty (PEU) on the usage of information in management accounting system (MAS) and unit business performance. In this research MAS is viewed as a system which provides benchmark and monitor information in addition to internal and historical information traditionally generated by management accounting system. Data analyzed by using structural equation modeling indicate that the usage of infor¬mation in management accounting system (SAM) acts as a mediator in the relationship between intensity of market competition, perceived environmental un¬certainty (PEU) and unit business performance. On the other hand, the relationship between strategy and unit business performance through SAM is not significant.Keywords:    intensity of market competition, perceived environmental uncertainty (PEU), strategy, management accounting system (MAS), unit business performance.
Privatization Framework: Political Economy Perspective Indra Bastian
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Privatization has been recognized as a worldwide phenomenon. In this pa-per, a political economy approach is developed to analyze privatization. The ap-proach assumes that political economy and privatization overlap in people’s need. So, the framework of political economy in privatization is based on the ‘need’ phi-losophy. Government and private sectors are contrasted in this respect, leading to a conclusion on privatization as a method to manage the economy. Keywords: privatization, political economy, public sector accounting, public pri-vate partnership. 
Analisis Perilaku Wajib Pajak Orang Pribadi Terhadap Pelaksanaan Self Assessment System: Suatu Studi di Bangkalan Tarjo Tarjo; Indra Kusumawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this study is to investigate the implementation of self assessment system. The data collected from 56 personal taxpayers in Bangkalan. The results indicate that self assessment system has not been implementation well. For example the taxpayer did not count tax return themselves. The taxpayers do not report because of their self awareness, rather because of the penalty.The tax officers has not been implemented the self assessment system well either, besides controlling function is conducted exaggeratedly. Although the service functions, in reality, taxpayers do not calculate their tax by themselves, but the tax officers do.Key words: taxpayers, fiskus, self assessment system.
Pengaruh Komitmen Organisasional dan Keterlibatan Kerja Terhadap Hubungan Antara Etika Kerja Islam dengan Sikap Terhadap Perubahan Organisasi Indira Januarti; Ashari Bunyaanudin
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

 This research examines the influence of organizational commitment and the involve¬ment in work to the relation between Islamic work ethics and attitude to organiza¬tional change. The samples are 32 lecturers and 31 accountant staff. Linear regression and absolute ap¬proach is used to test the effect of job involvement and organizational com¬mitment.The results of this research show that Islamic work ethics do not affect the attitude toward organizational change directly. The involvement in job has strong influence to the rela¬tion between Islamic work ethics and attitude to organizational change, while organiza¬tional com¬mit¬ment does not have strong influence to the relation between Islamic work ethics and attitude toward organizational change.Keywords:    Islamic work ethics, job involvement, organizational commitment, attitude to organiza¬tional change.
Efek Informasi Asimetri Terhadap Kebijakan Dividen Hadri Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research examines the influence of asymmetric information on dividend policy using an alternative explanation of pecking order theory for a sample of manufacturing firms listed on the Jakarta Stock Exchange between 2000 and 2004. The result of the tests indicates that dividends are negatively related to the level of asymmetric information. This finding is consistent with the theory of pecking order but does not provide a support for the signaling theory.Keywords: asymmetric information, dividend, signaling theory, pecking order theory
Pengaruh Struktur Kepemilikan Perusahaan Pada Kinerja: Faktor Ketidakpastian Lingkungan Sebagai Pemoderasi Muchammad Syafruddin
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Besides examining strong relationship between outside ownership concentration and organizational performance, based on the agency theory, theoreticians in financial field also sug¬gest that there is a contradictory relationship between insider ownership and organizational performance. Past empirical studies showed that the insider ownership and organizational performance have not firmly established this relationship. On the basis of the contingency theory and agency theory, the current study postulates and tests the impact of environmental uncertainty on the insider ownership and performance nexus. The study finds that estimation results support the hypothesis that there is significantly positive relationship between outside ownership concentration and organizational performance. The estimation results also show that there is significant positive impact of environmental uncer¬tainty on the insider ownership and firm's performance, but insider ownership factor alone is not significantly influencing firm’s performance.Keywords:    outside ownership concentration, insider ownership, environmental uncer¬tainty, organ¬izational performance, agency theory, contingency theory.

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