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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. 12 No. 2 (2008)" : 7 Documents clear
Pemilihan Prediktor Delisting Terbaik (Perbandingan Antara The Zmijewski Model, The Altman Model, dan The Springate Model) Syamsul Hadi; Atika Anggraeni
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research objective is to know the best delisting predictor in IDX. There are three famous bankruptcy predictors namely The Zmijewski Model, The Altman Model, and The Springate Model. This research uses these three models to predict delisting.This research took IDX delisting data for 2003 – 2007 except banks. To have a good comparison, this research took same number of non-delisting companies which are in the same category randomly. This research use logistic regression of Microsoft Excel. This research found that The Zmijewski Model could not predict delisting. Both The Altman Model and The Springate Model could predict delisting moderately. The Altman Model is the best delisting predictor.Keywords:    Delisting, The Zmijewski Model, The Altman Model, The Springate Model.
Pengaruh Informasi Fundamental dan Kebijakan Moneter Terhadap Earnings dan Prediksi Earnings Sri Anik
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji implikasi pengaruh informasi fundamental (informasi akuntasi dan pasar) dan kebijakan moneter terhadap prediksi earnings dan future earnings pada perusahaan manufaktur yang telah ‘go public’. Variabel-variabel yang diuji dalam penelitian ini adalah informasi fundamental (informasi akuntansi yang diukur dengan LINV, IAR, LGM dan informasi pasar yang diukur dengan LDY), kebijakan moneter yang diukur dengan DEC, DECO, DINF, earnings (CHGPEPS) dan prediksi earnings (FCHGPEPS). Sampel pada penelitian adalah perusahaan manufaktur yang telah go public selama tahun 1995-2004 yang berjumlah 36 perusahaan manufaktur. Metode analisis yang digunakan adalah tes regresi variabelintervening .Berdasarkan hasil penelitian, tes regresi variabel intervening hanya variable DEC (yang merupakan salah satu indikator dalam kebijakan moneter) yang berpengaruh secara langsung maupun tidak langsung terhadap prediksi earnings. Nilai beta terstandar dari variabel DEC adalah sebesar 0,577 yang berarti bahwa DEC (tingkat suku bunga) berpengaruh terhadap CHGPEPS. DEC sebagai variabel dummy merupakan earnings perusahaan manufaktur jika Bank Indonesia menurunkan bunga sebelum tahun pertama earnings hingga earnings tahun lalu sebesar lebih dari 57,7 % peningkatan suku bunga sebelum earnings pada tahun pertama. Informasi fundamental merupakan informasi akuntansi dan informasi pasar yang mempengaruhi earnings namun tidak bersifat signifikan. Hasil uji statistik menunjukkan bahwa hanya H2 yang berpengaruh pada kebijakan moneter terhadap earnings yang diperoleh.     Kata kunci: earnings, prediksi earnings, informasi fundamental, kebijakan moneter
Faktor-faktor yang Mempengaruhi Pengungkapan Sukarela “Internet Financial and Sustainability Reporting” Luciana Spica Almilia
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Internet Financial and Sustainability Reporting (IFSR) is voluntary in nature. With no specific regulations on IFSR, there is a disparity of IFSR practices among companies. Some companies disclose only partial financial statement using a low level of technology, while others disclose full sets of financial reports using sophistications of the web such as multimedia and analytical tools. SustainAbility (1999) addressed the benefits (global reach, immediacy, ease of updating, transparency, link ability, and interactivity) of reporting social and environmental information on the website and thus the factors that affect decision of whether or not to use this communication medium. By placing information on the firm’s website, users can search, filter, retrieve, download, and even reconfigure such information at low cost in a timely fashion.The purpose of this study was to examine financial variables that affect Internet Financial and Sustainability Reporting (IFSR) in Indonesia Stock Exchange companies. The samples of this research include 104 listed firms in Indonesia Stock Exchange. The multiple regressions was used to examine variables that affect Internet Financial and Sustainability Reporting (IFSR). The sample of this research is companies that listed in Indonesia Stock Exchange companies. The findings of this research found that firm size, return on asset, and majority holder are determinant factors of IFSR index in Indonesia.Keywords:    internet, internet sustainability reporting, internet financial reporting, company website
Kemampuan Memilih Saham dan Market Timing Manajer Investasi Reksa Dana Saham di Bursa Efek Indonesia Waelan Waelan
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Purpose of this article is to analyze equity mutual fund investment manager ability in Indonesian Stock Exchange by applying quadratic timing factor. The result indicate that investment manager of equity mutual fund in Indonesian Stock Exchange have no security selection ability and have small positive market timing ability. At the individual fund level, there are 4 investment manager have security selection ability, 3 investment manager have market timing ability, and 1 investment manager have both. There are trade-off between security selection ability and market timing ability. Keywords: Equity mutual fund, security selection ability, market timing ability, and trade-off.
Kinerja Keuangan Perusahaan Teknologi dan Telekomunikasi: Komparasi Empiris Antar Negara-Negara Asean Didi Achjari; Sri Suryaningsum
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The number of information and communication technology (ICT) compa¬nies increase in ASEAN countries. The current study investigates financial perfor¬mance profile of ICT companies in ASEAN. This study, extending Machfoedz’s (1999) study, uses four indicators to assess company financial performance: very good, good, poor, and very poor. Company’s performance is assessed in regard to four factors: liquidity, solvency, total profitability, and internal profitability. Data of ICT companies from six members of ASEAN countries for year 2004, 2005, 2006, and 2007 are used. ANOVA is employed to examine four financial performance fac¬tors in six countries. Another analysis using paired T-test is performed to assess four level of company’s financial performance in six countries of ASEAN. The results of com¬pany in ASEAN level suggest (1) very good liquidity and solvency, (2) good profita¬bility. Unfortunately, external profitability shows a poor performance. In addi¬tion, the analysis on each country indicates mixed results. Finally, the results of this study can be used by government in each ASEAN country to formulate suppor¬tive environment and policy for ICT companies.Kata kunci:    Information and Communication Technology Companies, ASEAN Countries, Cur¬rent Ratio, Solvency, Internal Profitabilitay, External Profitability
Green Accounting di Daerah Istimewa Yogyakarta: Studi Kasus Antara Kabupaten Sleman dan Kabupaten Bantul Joko Susilo
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This paper focused on four environmental aspects, environmental awareness, environmental involvement, environmental accounting and environmental audit. Cities have achieved a lot of progress in these fields. Sleman and Bantul are cities that are still in their early stages. The result shows that they are aware of environment protection issues and their commitment to environment protection is high. Their high commitment is represented from their willingness to report and perform environment audit. Unfortunately, what they mean about environmental reporting is qualitative reporting that is absolutely different from environmental accounting. They have not report a quantitative reporting. The result of Mann Whitney test shows that there is difference between Sleman and Bantul in terms of circumstances leading to environmental involvement, environmental reporting, and auditing. Keywords:    green accounting, environmental accounting, sustainability accounting, environmental accounting disclosure
Konsentrasi Auditor dan Penetapan Fee Audit: Investigasi Pada BUMN Michell Suharli; Nurlaelah Nurlaelah
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research is aimed to test the influence of auditor concentration ratio, KAP size, the size of company auditee and number of subsidiary company towards an audit fee. The samples of this research are 22 BUMN companies in periode 2002-2004. The data is taken from the annual report of companies. This study use linear regression which consists of two variables. The first is dependent variable this is audit fee. The second variable is independent variable consist of ratio concentration variable, KAP size, company auditee size and company subsidiary. The result of the study shows that there are two significant variables i.e. ratio concentration and company auditee size. More over, it is also found that there are two unsignificant variables namely KAP size and the number of subsidiary company.Keywords: Concentration Auditor, audit fee, auditing.

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