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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. 2 (2009)" : 7 Documents clear
Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Akuntan Publik Arleen Herawaty; Yulius Kurnia Susanto
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

To defence trusting from client and user of financial statement, public accountant strives to have adequacy competent. The competents are professionalism, auditor’s knowledge for errors and public accountants’ judgement of materiality level. The aim of this study was to get emperical evidence about the effect of professionalism, auditor’s knowledge for errors and professional ethics on public accountants’ judgement of materiality level in the auditing process of financial statements. Data were obtained by survey questionnaires, which were completed by accountants who work at Registered Public Accountants, started from senior up to partner level. Data were analyzed using multiple regression analysis. The result of this study showed that professionalism, auditor’s knowledge for errors and professional ethics have significant and positive influence to public accountants’ judgment of materiality level in auditing process of financial statements.Keywords: Professionalism, auditor’s knowledge for errors, professional ethics and public accountants’judgment of materiality level
Indonesia’s Aggregated Accounting Egulatory Compliance Agus Setyadi; Rusmin Rusmin; Greg Tower; Alistair M Brown
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (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 aggregate Indonesian Accounting Regulatory Compliance (IARCagg) by analyzing 220 Indonesian non-financial companies annual reports for yearly-ending 2006 listed on the Indonesia Stock Exchange (IDX). Agency theory offers insights into the listed companies’ IARC practices, particularly in ascertaining whether enhanced corpo-rate governance and differing ownership and governance structures lead to increased IARC. This study uses a 29-item index derived from Indonesian accounting standards on inven-tory, fixed assets, and depreciation to measure the level of regulatory compliance of Indonesian listed companies. Analysis reveals a level of 60.61% compliance with accounting rules. Regression analy-sis shows that the variables of firm size and return on assets are significant predictors of IAR-Cagg. Bigger and more profitable companies have far higher compliance with accounting rules.There is a data limitation in that this study is a cross sectional examination that focuses on Indonesian accounting standards: inventory, fixed assets, and depreciation. Nevertheless, this cross sectional examination provides the latest version of firms listed on the IDX and accurate in-formation on the business environment in Indonesia as at 31 December 2006.Although Indonesian firms may have complied with more than 50% of the key accounting rule provisions, regulatory intervention is still needed to ensure there is full compliance with In-donesian accounting regulations. Such regulation might include sanctions as promulgated by multilateral financial organizations.No previous accounting compliance studies have been performed using an Indonesian data sample set. Critically, this study considers whether the concepts of ownership structure and corporate governance determine accounting compliance.Keywords: Indonesia, listed firms, compliance, and accounting standards
Persistensi Kinerja Reksa Dana Saham di Bursa Efek Indonesia Waelan Waelan
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this article is to analyze performance persistence of equity mutual fund in Indonesian Stock Exchange (IDX) from January 1st 2002 to December 31st 2007 by applying single factor performance model (Jensen Model) for performance measurement and Pearson correlation for persistence measurement. There are performance persistence for monthly, quarterly, semi annually, annually, every two years, and three years. Short-term performance proved a little use to predicting respective performance. Long-term performance can be useful to predicting respective performance.Keywords:    Equity mutual fund, performance persistence, Jensen model, and Pearson correlation.
Studi Evaluatif Terhadap Laporan Perbankan Syariah Rifqi Muhammad
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Islamic banking is the fastest-growing segment of world finance. Islamic Banks should ideally operate in accordance with the principles laid down by Islamic law (Shariah). One of the main sources to analyze and evaluate the activities of Islamic banks is annual report. Annual report is the way to disclose financial and non-financial performance of Islamic banks. This paper aims at elaborating the sources of development of Islamic banking reporting based on the AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) standards, alternatives of Islamic corporate reporting, and the accounting policies of Islamic banks in many countries. Secondly, this paper tries to formulate the components should be reported by Islamic banks in order to increase the degree of accountability. Thirdly, this paper also tries to evaluate the existing Islamic banking reporting components in order to measure the gap between expectations and realities. This study finds that Islamic banks do not have similarity in disclosing financial and non-financial activities and performances. However, this diversity model can be complementary one another towards ideal Islamic banking reporting. Keywords: Islamic bank, Islamic accounting, Islamic corporate report, Islamic accountability
Efektifitas Pelaksanaan Corporate Governance dan Audit Eksternal Auditor dengan Spesialisasi Industri dalam Menghambat Manajemen Laba Antonius Herusetya
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (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 whether the principle of corporate governance is practiced effectively by the public listed companies, and has the ability to reduce agency cost from opportunistic earnings management. With the sample of 115 firms years in the year 2005 and 2006 from public companies audited by The Big 4 and non- Big 4 auditors, we haven’t yet provide any evidence that the practice of corporate governance (reflected by the Corporate Governance Performance Index- CGPI 2005) could reduce the possibilities of earnings management. We conduct other alternative tests using the monitoring mechanism and independency of the Board of Commissioners, and give the same result with the above tests. While in our other tests using the external audit- one of the functions of the gatekeeper of capital market, The Big 4 auditors (both with and without industry specialization) and non- Big 4 auditors could not provide any evidence that these gatekeepers functioned effectively to detect opportunistic earnings management. In other words, there is no difference whether these public companies audited by The Big 4 auditors, non- Big 4 auditors or even The Big 4 auditors with industry specialization. The result of this study regarding the practice of corporate governance and audit quality in the context of Indonesia is still questioned and unsolved. Cahan et al. (2008) found evidence that countries with weak investor protection have lower corporate governance quality compared to countries with stronger investor protection. That evidence might explain why corporate governance practice measured by CGPI 2005, and other alternative mechanism tests done by us could not described the above results.Keywords:        corporate governance, external audit, The Big 4 auditors, earnings management, industry specialization, board of commissioners
Pengaruh Kualitas Audit dan Auditor Baru serta Pengalaman Bagian Akuntansi terhadap Kepuasan dan Loyalitas Klien Sugeng Pamudji
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objectives of this study are to prove and analyze four hypothesis proposed; the influence of audit quality on client satisfaction, the influence of controller experience on client satisfaction, the influence of new auditor on client satisfaction, and the influence of client satisfaction on client loyalty.360 companies listed in Jakarta Stock Exchange in 2005 were asked to participate in the study but only 65 questionnaires were collected. The primary targets for data collection were: controller, internal auditor, and audit committee. Purposive sampling Technical is used in data collection and the data was analyzed using SEM (Structural Equation Modelling) supported with AMOS Software.The results explained the relationship between audit quality, new auditor, controller experience, client satisfaction, and client loyalty.  Based on the data analysis, two hypotheses are accepted and two hypotheses are rejected. Audit quality has significant influence on client satisfaction. Client satisfaction has significant influence on client loyalty. However, new auditor (auditor change) and experience of controller has no significant influence on client satisfaction. There are several limitations of the study: minimum sample in maximum likelihood estimation (100) and the dimensions of New Auditor variable and controller experience that need to be extended.Keywords:    audit quality, new auditor, controller’s experience, client satisfaction, and client loyalty
A Topical Analysis Of Three Northern Hemisphere Accounting Journals’ Output Murpratomo Murpratomo; Oliver Oliver; Aswinardono Aswinardono; Brown Brown
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study investigates publishing characteristics of accepted papers of three prestigious accounting journals - Critical Perspectives on Accounting, Accounting Organizations and Soci-ety, and Contemporary Accounting Research - for the period 2007–2009. It offers insights into the way in which contemporary accounting knowledge has developed, especially in respect to the topics addressed.The results of the topical analysis show that both Critical Perspectives on Accounting and Accounting Organizations and Society enjoy a heavy concentration of historical and profes-sional accounting articles. Critical Perspectives on Accounting also focuses on public sector ac-counting manuscripts, while Accounting Organizations and Society dwells considerably on the topics of environmental accounting and organizational outcomes. The research output of Con-temporary Accounting Research appears entirely technical with a heavy concentration of manu-scripts that cover technical auditing issues, earnings reporting and cost accounting. The clear implication for new accounting journals springing up in the southern hemi-sphere is that there is great scope for an “alternative voice” that not only captures the technicali-ties of Contemporary Accounting Research but also the well worn paths of Critical Perspectives on Accounting and Accounting Organizations and Society in the ‘southern hemisphere’ setting. Keywords:    Contemporary accounting output, topical analysis, historical accounting, accounting profession, environmental accounting, auditing, and earnings reporting.

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