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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. 2 (2007)" : 6 Documents clear
Pengaruh Tindakan Supervisi Terhadap Kepuasan Kerja Akuntan Pemula Syamsul Hadi
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 2 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The hypotheses of this research is junior auditor job satisfaction is low and automatically influencing the auditor’s professionalism. If the senior auditor has no attention on this problem, the whole auditor professionalism will be influenced. The indicator of senior auditor’s attention is senior auditor’s supervision. This research objective is to find the effect of the senior auditor’s supervision on the junior auditor job satisfaction.This research has 104 respondents. These research objects are Junior Auditors who are works less than 3 years. This research data are 104 Junior Accountant’s perception on Senior’s Supervision. Three aspect were detected, Leadership or and mentoring; working condition and job satisfaction. This research questionnaire set was taken from Patten (1995).The overall research conclusion is junior auditor’s job satisfactions was influenced by senior auditor’s supervision. Among the senior auditor’s supervision components, leadership and mentoring is significantly influencing the junior’s job satisfactions but the other two (working condition and audit engagement) are not.  Keywords: leadership & mentoring, engagement, working condition, job satisfaction
Pengaruh Kompleksitas Tugas dan Locus Of Control Terhadap Hubungan Antara Gaya Kepemimpinan dan Kepuasan Kerja Auditor Cecilia Engko; Gudono Gudono
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 2 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research examined the effect of task complexity and locus of control to relationship between leadership style and job satisfaction. This research applies leadership style with contingency approach and Path Goal Theory of Leadership. The sampling technique is purposive sampling. Data collected by sending questionnaire direct to various public accountant offices (KAP). The respondents are junior auditors in Surabaya, Semarang and Yogyakarta. The junior auditors partici¬pated in this research are 90 respondents of 19 Public accountant Offices (KAP).Hypothesis testing is using Two Way Analysis of Variance (ANOVA). The result of this research indicates that the lower task complexity; supportive leadership style will increase job satisfaction of junior auditors. This research also shows that task complexity could not moderate the relation between directive leadership style and job satisfaction, locus of control could not moderate the relation between directive leadership style and job satisfaction, locus of control could not moderate relation between supportive leadership style and job satisfaction.Keyword:    Direct leadership style, supportive leadership style, task complexity, locus of control and job satisfaction.
Pola Pergerakan Harga Saham dan Tingkat Likuiditas Saham pada Pengumuman Bonusshare: Studi Empiris pada Thin Market Indah Kurniawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 2 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this study is to investigate effect of public announcement- bonusshare- on market reaction in the Jakarta Stock Exchange. Since the trade condition in the Jakarta Stock Exchange is still a non-synchronous trading, therefore, this study employs a research method which is appropriate for such market.The sample consists of 54 companies which announce bonusshare from 1994-1996. The market reaction is measured using the Single Index Model and beta bias is corrected using Fowler and Rorke Method (1983) with four lags and four leads. Comparison of stock liquidity before and after the Bonusshare made use of wilcoxon signed ranks test and one sample kolmogorof smirnof test for data normality testThe result of this research shows that bonusshares announcement is positively responded statistically but not significantly responded by the market around the date of bonusshares announcement. The difference between stock liquidity before and after the bonusshares is insignificant except trading volume.Keywords: bonusshare, market reaction, stock liquidity
Hubungan Antara Kinerja Lingkungan dan Kualitas Pengungkapan Lingkungan dengan Kinerja Ekonomi Perusahaan di Indonesia Lindrianasari Lindrianasari
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 2 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study investigated environmental performance, environmental dis¬closure and eco¬nomic performance by 88 Indonesian companies in 2004. We evalu¬ated interrelations among envi¬ron¬mental performance, environmental disclosure and economic performance by using regression. We obtain result that environmental performance is positively and significantly related to environmental disclosure and also economic performance (Debt to Equity Ratio/DER, Export, Ownership, Margin and Age) is positively associated with environmental performance and environ¬mental disclosure but we found insufficient statistical significance to accept second and third hypothesis. Keywords:    environmental performance, environmental disclosure, economic per¬formance.
Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern Arga Fajar Santosa; Linda Kusumaning Wedari
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 2 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study provides the investigation over the acceptance of `going concern` audit opinion which can be performed by observing the company’s internal condition such as the audit quality, company’s financial condition, audit opinion prior year, company’s growth, and company size.Samples are obtained by sampling purposive method and obtained 310 observation data from 2001–2005. The logistic regression model testing is conducted four times because the financial condition variable has four different proxy models of bankcruptcy. The result of this research is that the audit quality and company growth do not influence on `going concern` opinion. The company size and company`s financial condition influences negatively toward the `going concern` opinion when the proxy model of bankcruptcy used the Altman Model and Springate Model, while the Zmijeski and the Revised Altman models are rejected. The `going concern` audit opinion prior year has positive influence toward `going concern` opinion.Keyword:    Going concern opinion, audit quality, financial distress, audit opinion prior year, growth, company size, The Zmijeski (1984), The Altman Model (1968), Revised Altman model (1993), The Springate Model (1978)
Determinan Pengadopsian Layanan Internet Banking: Perspektif Konsumen Perbankan Daerah Istimewa Yogyakarta Hadri Kusuma; Dwi Susilowati
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 2 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The consumer adoption of a new information system technology has been a central theme in information systems research nowadays. Prior research on this area has identified several factors influencing end user acceptance and satisfaction. Using the Technology Acceptance Model (TAM), this research investigated end consumer perceptions of Internet Banking services in relation to determinants of the services. The findings indicated that alliance service, task familiarity, and perceived ease of use are the main factors of the adoption. Keywords:    technology acceptance model, internet banking, personalisasi, jasa aliansi, kefamiliaran tugas, kemam¬puan akses, persepsi manfaat, persepsi kemudahan penggunaan, sikap.

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