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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 6 Documents
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Search results for , issue "Vol. 11 No. 1 (2007)" : 6 Documents clear
Flypaper Effect pada Dana Alokasi Umum (Dau) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah pada Kabupaten/Kota di Indonesia Diah Ayu Kusumadewi; Arif Rahman
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 1 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The most important objective of decentralization by any means is to empower the regions and therefore the development would spread throughout the nation. However, some researches indicate that although decentralization has been implemented in Indonesia for almost a decade, the regions still strongly depend on the central government financially. This research examine the fly paper effect as one of the indicators of the success of decentralization. By examining all regions in Indonesia, the research try to find out (1) whether the General Allocation Fund and Regionally Original Income influence the regions’ spending; (2) between the General Allocation Fund and the Regionally Original Income, which one has more influence on the regions’ spending; (3) whether there has been a fly paper effect or not; and (4) whether the fly paper effect happened in the regions which have a high Regionally Original Income or in the other way. The important findings of this research indicate that all regions although have high Regionally Original Income, experienced the flypaper effect. Again, this result support the indication that the decentralization has not been successfully implemented in Indonesia.Keywords: DAU, PAD, fly paper effect, otonomi daerah
Pengaruh Komitmen Anggaran dan Kultur Organisasional terhadap Hubungan Partisipasi Penganggaran dan Kinerja Manajerial pada Kondisi Stretch Targets Titien Damayanti
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 1 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This purpose of this research is to test the effect of budget commitment and organizational culture to relationship budgeting participation and managerial performance at stretch targets condition. This research uses 131 all departmental managers of three to five-star hotel in Java and Bali and the method of data collection is purposive method and uses variable measurement of the Likert scale. The hypothesis is tested by path analysis of structural equation modeling. The research shows that budget commitment and organizational culture have significantly affect to relationship budgeting participation and managerial performance at stretch targets condition in which budget commitment partially mediate and organization culture job-oriented moderated by negatively significant on the increasing manager performance.Keywords: Budgeting participation, budget commitment, organizational culture, managerial performance, stretch targets.
Pengaruh Kualitas Corporate Governance terhadap Kinerja Perusahaan Publik (Studi Kasus Peringkat 10 Besar CGPI Tahun 2003, 2004, 2005) Nur Sayidah
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 1 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The Purpose of this research is to examine the effect between corporate governance implementation quality and corporate performance. The samples of this re¬search is non banking companies which include the top ten of CGPI (Corporate Governance Perception Index) score in 2003, 2004 and 2005. The number of samples are 22 companies. A measure of corporate governance implementation quality is CGPI score by IICG (Indonesian Institute of Corporate Governance). A measure of corporate performance is profit margin (PM), ROA, ROE and ROI. The result of regression analysis shows significantly there are no effect between CGPI score and PM, ROA, ROE and ROI. It means that there are no effect between corporate gov¬ernance quality implementation and corporate performance. This result consistent with report of Hampel Committee (Short et.al, 1999) but controverse with findings of Klapper dan Love (2002) and Darmawati et. al (2005).Keywords: corporate governance, corporate performance, PM, ROA, ROE, ROI
Pengaruh Kepuasan Gaji dan Kultur Organisasi Terhadap Persepsi Aparatur Pemerintah Daerah Tentang Tindak Korupsi Firma Sulistyowati
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 1 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The aim of this research is to examine empirically the influence of satisfac¬tion of salary and corporate culture upon the local public servant’s perception towards corruption. The samples of this research are taken from the population of the local public servants in DIY province, especially those who are in the Dinas Kimpraswil, Dinas Pendidikan, Dinas Kesehatan, Dinas Pertanian, Biro Umum Setda, Biro Tata Pemerintahan Setda, Biro Kepegawaian, dan Badan Pengawas Daerah. The data are collected by giving questioner directly to 95 respondents. The analysis unit used in this research is individual analysis. While the hypothesis testing technique used is multiple regression. This technique is aimed at knowing the influence of two independent variables (satisfaction of salary and corporate culture) simultaneously upon one dependent variable (the local public servant’s perception towards corruption.The result of the research shows that the satisfaction of salary partially does not influence upon the local public servant’s perception towards corruption, and corporate culture influences partially upon the local public servant’s perception to¬wards corruption. The testing of hypothesis simultaneously shows that the two inde¬pendent variables influence the local public servant’s perception towards corrup¬tion.Keywords: satisfaction of salary, corporate culture, perception towards corruption, local public services
Relevansi Nilai Informasi Arus Kas dengan Rasio Laba Harga dan Perubahan Laba Harga Sebagai Variabel Moderasi: Hubungan Nonlinier Astuti Sri Sumarni; Rahmawati Rahmawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 1 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this study is to examine the moderating impact of earnings price ratio and change in earnings price ratio on the information content of cashflows. This study used cashflows information from 41 samples of manufacture firms listed in Jakarta Stock Exchange during 1999 until 2002.Hypothesis state that there are relationship between cashflows and stock return if they are moderated with earnings price ratio and also change in earnings price ratio, are examined by Nonlinear Least Square Regression that significant at 5%. Assumption classic tests are done, there are normality test with Jarque-Bera (JB) test of normality, linearity test with scatterplot, heterosce¬dasticity test with White Heteroscedasticity test, and autocorrelation test with Durbin-Watson test.The results of assumption classic shows that samples are not normal distributed and nonlinear, the results also shows that there are some problems heteroscedasticity but can be repaired with white heteroscedasticity consistent variance and standard error. The result of hypothesis examination shows that if they are moderated with earnings price ratio and also change in earnings price ratio, cashflows have information content in nonlinear model. Cashflows data that moderated with earnings price ratio have information relevant before, at the publication date and after publication date of financial statement, but cashflows data that moderated with change in earnings have information relevant before and at the publication date of financial statement.Keyword:    cashflows, earnings price ratio, change in earnings price ratio, stock return
Faktor-Faktor yang Mempengaruhi Earnings Response Coeficient pada Perusahaan yang Terdaftar di Bursa Efek Jakarta Sri Mulyani; Nur Fadjrih Asyik; Andayani Andayani
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 1 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this study is to examine factors affect earnings response coefficient consist of earnings persistence, capital structure, systematic risk (beta), earnings growth, and firm size (Scott, 2000). The study added one variable, that is audit quality. Teoh and Wong (1993) argue that audit quality is positively associated with client’s quality of earnings and the earnings response coefficient.Samples used in this study are 255 firms listed in the Jakarta Stock Exchange (JSE) from 2001-2005. The study tested hypothesis by using multiple regression analysis models. The results of study show that all of the factors (earnings persistence, capital structure, systematic risk (beta), earnings growth, and firm size) influence earnings response coefficients, exception audit quality is not statistically significant influence earnings response coefficients. Keywords: earnings response coefficient, audit quality, earnings quality

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