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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. 13 No. 1 (2009)" : 7 Documents clear
Perumusan Konsep Entitas Akuntansi Islam Jaka Isgiyarta
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Business entity is a fundamental concept in developing financial reporting. Defi¬nition of element financial reporting, relationships among element financial reporting, relationship between firm and the owners is developed base on business entity concept. Conventional accounting is developed in capitalistic culture environment. Owner is as centre of firm. In other way, Islamic cultural is different with capitalistic culture. In Islamic business, society is centre of business, business for the society, the owner should not be centre of business. Business must be self reliant, it can do anything as person. So, Islamic accounting business entity must different with conventional accounting business entity. Keyword: Islamic accounting, conventional accounting, and business entity concept.
Perceived Environmental Uncertainty, Management Acounting Infor-mation Systems and Decentralization Kirmizi Ritonga
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study examines the effect of perceived environmental uncertainty (PEU) on the design of management accounting information system (MAIS) which is moderated by decen-tralization. MAIS is designed to provide chief executive officers information to make decision, planning, and controlling which was defined in terms of the extent to which managers use time information characteristics of broad scope, timeliness, and aggregation in manufactur-ing firms. The study involved 158 chief executive officers that have been responsible for an organization, drawn from the manufacturing companies in Jakarta, Tangerang, Bogor, and Karawang. The questionnaire survey, which was analyzed by using a regression analysis, suggests that PEU have an effect on the aggregated MAS information moderated by decen-tralization.Keywords: PEU, MAIS, Manufacturing Companies, Decentralization
The Comparison Study of Accounting Standards: Implementation On Phar-maceutical Company Sigit Handoyo
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Difference on characteristics in various countries will influence the implementation of accounting standard. Such conditions may include economic, social, cultural, and political condi-tions. As there are differences of accounting standard between one country and another, there also will be dissimilarities of financial reporting disclosure. Consequently, different accounting standard implementation will cause barriers to the users of financial report from a company, par-ticularly multinational enterprises, in foreign country. This article will analyse some differences in some posts as the result of unalike implementation of accounting standard, which will influence the number of rupiahs and dollars presented in the financial report. The samples of the research are four well-known pharmacy companies from four different countries namely Boehringer Ingel-heim in Germany, Pfizer in United States of America, CSL Ltd. in Australia, and PT. Kalbe Farma Tbk. in Indonesia. Those samples represent the implementation of four different reporting standard i.e. HGB (Handelsgesetzbuch), US GAAP, IFRS, and PSAK. Furthermore, this study will discuss the possibility of implementing harmonization as the consequence of difficulties faced by the users of financial report in comparing company performance caused by dissimilarities of ac-counting standard in those countries. Keywords: Accounting Standard, HGB, US GAAP, IFRS, PSAK
Total Quality Management, Balanced Scorecard and Performance Mahfud Sholihin; Ayu Chairina Laksmi
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study examines the relationship between Total Quality Management (TQM), Bal-anced Scorecard (BSC), and organizational performance. In particular, this study investigates whether TQM affects performance; and if so, whether the effect is influenced by BSC implementa-tion. In examining the relationship between TQM, BSC and performance, this study proposes two different models, namely intervening/mediating model and moerating model. This study employs the intervening model to test whether the effect of TQM on performance is mediated by BSC. On the other hand, this study uses the moderating model to examine whether BSC moderates the re-lationship between TQM and performance. The results of this study demonstrate that both TQM and BSC are positively and significantly associated with performance. The path analysis reveals that partially, BSC mediates the relationship between TQM and performance. The results of mod-erated regression analysis, however, indicate there is no moderating effect of BSC on the rela-tionship between TQM and performance. Thus, the results of this study provide support for the in-tervening model, but not for the moderating model. The results, however, should be interpreted cautiously due to the limitations contained in this study.Keywords: Balanced Scorecard, Total Quality Management, performance
Persamaan Struktural: Aktivisme Institusi, Kepemilikan Institusional dan Manajerial, Kebijakan Dividen dan Utang Mursalim Mursalim
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study investigated the simultaneity of five financial variables that are hypothesized to agency problem. It builds a model showing that institution activism, institutional and managerial ownership, dividend, and debt policy are determined simultaneously as each of the variables is hypothesized to decrease agency problem. Furthermore, the research is aimed at examining the effect of institution activism, ownership structure by institutional and managerial ownership on the financing decisions by dividend and debt policy. The research tested hypotheses by using Hausman’s specification test and two-stage least squares test. Hypotheses testing was conducted by using research sample of 70 manufacture company the registered in the Indonesia Stock Exchange during the years of 2000-2006. The samples determined by using a purposive sampling method. The research tested one hypothesis by Hausman’s specification test and the research result shows that institution activism, institutional and managerial ownership, dividend and debt policy are determined simultaneously to decrease agency problem.The research tested other hypotheses by two-stage least squares test. The research results shows that institutional ownership has a significant affects on the dividend and negative significant affects on the debt policy. Further results, that institution activism has a significant affects on the debt policy and institutional ownership, and that managerial ownership negative significant affects on the institution activism. Other result, that relationship a substitute between the institutional and managerial ownership. On the contrary, result shows that institution activism does not have a significant affects on the dividend policy, and the managerial ownership do not have a significant affects on the dividend and debt policy. Finally, this study shows that dividend policy do not have a significant affects on the debt policy.Keywords:    agency problem, institutional activism, institutional and managerial owner¬ship, dividend and debt policy.
Indonesian Environmental Reporting Index dan Karakteristik Perusahaan Djoko Suhardjanto; Laras Miranti
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this study is to examine relationship between company characteristics and its environmental disclosures. Company characteristics are identified as size, leverage, profitability, and company’s operation territory. This study also investigates industry type and corporate governance provisions as control variable. Companies’ environmental disclosures are measured by using the Indonesian Environmental Reporting index developed by Suhardjanto, Tower and Brown (2007). Under proportional random sampling method, 80 Indonesian listed companies’ annual reports are selected. From the sample, there is fifty three point seventy five percent (53.75%) disclosed environmental information. Result of statistical analysis shows that profitability and industry type are as significant predictors to environmental disclosure. The implication is that the regulator should encourage companies with high profit should be more concern to report their environmental activities. In addition, manufacture companies have to have more responsibility to inform their environmental activities in annual reports than service or financial companies.    Keywords:     environmental disclosure, company characteristics, Indonesian Environmental Reporting (IER) index.
The Occurrence of Environmental Disclosures in The Annual Reports Susi Susi
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study aims to evaluate whether the occurrence of environmental disclosures in a corporate annual report is associated with a firm environmental visibility. As environmentally visible firms are easier to observe by relevant constituents, they are more vulnerable to public scrutiny. This paper hypothesizes that environmentally visible firms tend to disclose environ-mental information in their annual reports as compared to those of less visible companies. A firm’s environmental visibility is proxied by size, profitability and industry sensitivity to the environment. While firm size is measured by total asset and profitability is measured by return on Asset (ROA), industry sensitivity is measured by the sensitivity of firm activities to the envi-ronment. Industry sectors such as banking, insurance, finance, services are considered as non-sensitive, whereas those of chemical, forestry, mining, automotive, paper and timber, are consid-ered as sensitive sectors. This paper uses the categorization by the Indonesian Accounting Stan-dards (PSAK) No. 32 and 33 which considers forestry and mining firms as the most environmentally sensitive industries by requiring firms in these sectors to report any material information regarding environmental issues. Environmental disclosure in this study is measured by the occurrence of environmental information in the annual reports using a dummy variable (1, if it occurs and 0, otherwise). The sample consists of 205 companies listed on Jakarta Stock Exchange in 2002. It is found that 66 of companies under non-sensitive industries did not mention any environmental information. This study also shows that the occurrence of environmental disclosure in annual reports of Indonesian companies is associated with size and industry sector, but not with profitability.Keywords:    environmental disclosure, environmentally sensitive industry, returns on asset, prof-itability, logistic regression

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