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INDONESIA
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. 12 No. 1 (2008)" : 6 Documents clear
UNDERSTANDING THE UN-PRESENT OF MANAGEMENT ACCOUNTING IN ACTION: AN ETHNOGRAPHY OF A BOTTLING WATER COMPANY Eddy R.Rasyid
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 1 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This paper is about the un-present of accounting-in-action. The study reported here is significant as there is an argument that accounting studies are supplied with the emergence and existence of accounting practices. Meanwhile, accounting existence is not always the case. This paper presents a story from a field that the absence of management accounting practices is not technical but embedded in the cultural significance of the company studied. The absence is not viewed as the failure of the management as this study does not look for variables statistically responsible for the failure. Instead, this study is informed by Geertz interpretive anthropology as it attempts to make sense of that absence.Keywords: management accounting absence; organisational cultures; Geertz interpretive anthropology.
PENGARUH KUALITAS PENGUNGKAPAN INFORMASI TERHADAP HUBUNGAN ANTARA PENERAPAN CORPORATE GOVERNANCE DENGAN KINERJA PERUSAHAAN DI BURSA EFEK JAKARTA Erna Hidayah
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 1 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

        Good corporate governance is a principle that guide and control companies to achieve balance between companies' strength and authority in reporting to shareholders and stakeholders. Companies that have applied corporate governance and have better disclosure quality, will be more trustworthy to creditors and investors and therefore their share are more liquid and share price will be increased. Overall, the market performance will be better.        This research will try to prove whether application of good corporate governance will influence the market performance, and whether information disclosure quality is the moderating variable for those two variables.        The disclosure quality is measured by using compulsory disclosure index and information reporting punctuality. Meanwhile, corporate governance application is measured by using CGPI value of IICG survey results, and companies' performance is measured by using Tobin's Q value. Statistical method used in this research is linear regression and interaction test. Research sample is companies listed in Jakarta Stock Exchange and participated in the survey done by IICG in 2001-2004.        Based on the hypotheses test, it can be concluded that the companies’ market performance is not affected by Corporate Governance application. Moreover, it can be proved that compulsory disclosure index and information reporting punctuality are not the moderating variable that can influence the relationship between corporate governance application and the companies’ performance.        This demonstrates that Indonesian market has not paid much attention to the application of corporate governance, or, there is a possibility that the market’s respond to the information of corporate governance application does not happen instantly or in short term (next 1 year), but it takes longer time and more information on corporate governance application in several years.Key words: corporate governance, compulsory disclosure index, information reporting punctuality, Tobin’s Q value
ANALISIS PENGARUH ETIKA KERJA ISLAM TERHADAP SIKAP KARYAWAN BAGIAN AKUNTANSI DALAM PERUBAHAN ORGANISASI (Studi Kasus pada Bank Umum Non Syariah di Wilayah Eks Karesidenan Banyumas Jawa Tengah) Sari Suasana Dewi; Icuk Rangga Bawono
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 1 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The recent cases in accounting practice in bussiness area (Enron, WorldCom and Global Crossing) be the attention of this study. Work ethics being something important for repairing this bad condition. Accounting agents need a change to reach a fair accounting practice. This study investigated Islamic work ethics influences to accounting department worker’s attitudes towards organizational change. The different character and result from previous research be a motivation for this study.The study uses a sample of 31 accounting department workers from 8 non- shariah banking institutions in Ex Banyumas Resident Central Java (Purwokerto, Cilacap, Banjarnegara and Purbalingga). Data has been collected using instrument of Ali (1988) modified by Tasmara (2000) for Islamic work ethic and Dunham et.al. (1989) for attitudes toward organizational change. Structural Equation Modelling on PLS (Partial Least Square) based is employed to test the proposed hypotheses.This study hypothesizes that Islamic work ethic influences significantly both dimension of accounting department worker attitudes toward organizational change (cognitive, affective and behavioral tendency). The result of this study indicate that Islamic work ethic significantly and positively influences various dimensions of attitudes toward organizational change with coeficient determination (R-Square) point for each dimension are : 0,332; 0,382 and 0,183. Implications, limitations and lines of future research are discussed.Keywords: etika kerja islam, perubahan organisasi, eks karesidenan Banyumas
PENGUKURAN KINERJA BANK KOMERSIAL DENGAN PENDEKATAN EFISIENSI: STUDI TERHADAP PERBANKAN GO PUBLIC DI INDONESIA Vicky Rahma Putri; Niki Lukviarman
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 1 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The study applies non-parametric analytical technique, i.e. Data Envelopment Analysis (DEA) as performance measures of commercial banking in Indonesia. The study observes efficiency of commercial banks listed in the Jakarta Stock Exchange (JSX) by using suggested financial efficiency ratios for the period of 2002-2004. The approach and technique proposed set of empirical references by comparing operating efficiency of commercial banks listed in the JSX. The study departs from previous studies on measures of bank performance through the use of traditional ratios for banking institutions as the output measures and without using the input measures. The proposed model was also compared to the well-known input-output analysis and simple ratio analysis. The study found that, among commercial banks listed in the JSX during 2002-2004 only 11.8% operates in an efficiently manner. As such, the study reveals that the DEA analysis could be used as either alternative or complementary measures to conventional ratio analysis to evaluate organizational performance, particularly in banking organization. Keyword: Commercial Bank, Efficiency, Data Envelopment Analysis, Governance
PENGARUH KOMITMEN ORGANISASI TERHADAP KEPUASAN KERJA AKUNTAN PUBLIK DENGAN ROLE STRESS SEBAGAI VARIABEL MODERATING Amilin Amilin; Rosita Dewi
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 1 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

        The purpose of this research is to analized the influence of organizational commitment to job satisfaction of public accountants with a role stress as moderating variabel. The samples of this research are 54 public accountants that worked at public accountants office which registered in Jakarta. The data were analized by multiple regression method with moderating variabel.        The result of this analysis of individual test show that role conflict is not moderated of relation by organizational commitment with job satisfaction. Also with role ambiguity which not moderated of relation by organizational commitment with job satis¬faction. The main practical implication of this research is that the public accountants organization must be attention to jobs expectation of their auditors. Because that is the factors that rising the organizational commitment and in the future it will be to give a high job satisfaction.Keywords: organizational commitment, role stress, role conflict, role ambiguity, job satisfaction.
THE ANALYSIS OF COMPANY CHARACTERISTIC INFLUENCE TOWARD CSR DISCLOSURE: EMPIRICAL EVIDENCE OF MANUFACTURING COMPANIES LISTED IN JSX Arief Rahman; Kurnia Nur Widyasari
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 1 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This paper investigates the influence of company characteristic toward Corporate Social Responsibility disclosure. The research is using the proxy of management ownership, leverage, size, profitability and company profile as the variable of company characteristic, while the CSR disclosure, unlike the previous researches, is proxied by dummy score from the companies’ mandatory disclosure based on the items of Public Environmental Reporting Initiative (PERI) and Global Reporting Initiative Social Performance (GRISP) issued by Global Reporting Initiative (GRI). Our research found that simultaneously, company characteristics significantly influence CSR disclosure. Whereas based on the partial test, amongst the characteristics observed, only company profile which significantly influences CSR disclosure. The result indicates that legitimacy from the society is the big concern of companies and therefore drives the actions of companies. However, the disclosure presumably depends on the awareness of the management toward social and environmental prosperity because the pressure from investors and market is still weak. Keywords: Corporate Social Responsibility, management ownership, leverage, size, profitability, company profile

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