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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. 14 No. 1 (2010)" : 7 Documents clear
Identifikasi Perilaku Perataan Laba Melalui Berbagai Konsep Laba Mursalim Mursalim
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of the paper is to identify income smoothing by the four income concepts: operating income, income from operations, income before extraordinary items and net income. This research using research sample of 151 the manufacture company registered in Indonesia Stock Exchange during the years of 1999-2007. The samples determined by using a purposive sampling method.The research results shows that 58 (38,41%) the firm identified as an income smoother by operating income and 69 (45,70%) the firm identified as an income smoother by income from operations and 67 (44,37) by income before extraordinary items. Further results show that 47 (31,13%) the firm identified as an income smoother by net income and 24 (15,89%) the firm identified as an income smoother by the four income approach simultaneously; operating income, income from operations, income before extraordinary items and net income. Finally, this study shows that 95 (62,91%) the firm identified as an income smoother during the research period.Keywords:    income smoothing, operating income, income from operations, income before extraordinary items dan net income
Praktik Intellectual Capital Disclosure Perusahaan yang Terdaftar di Bursa Efek Indonesia Djoko Suhardjanto; Mari Wardhani
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this research is to examine the level of intellectual capital disclosure in annual report prepared by listed firms on IDX. This research examines the relationship between intellectual capital disclosure as a dependent variable and firm’s characteristic (size, profitabil¬ity, leverage, and length of listing on IDX and corporate governance provisions) as independent variables.This research used 80 annual reports 2007 of Indonesian listed firms. Sample was selected using proportional purposive sampling method. The result shows that the average level of intellectual capital disclosure is only 35%. Multiple regression analysis is used to test the hypothesis. Statistical analysis demonstrates that Firm’s Size and Profitability are predictors to the level of intellectual capital disclosure. The implication is that firm’s with high total asset and profitability should be more concern to report intellectual capital information because it’s the one of crucial information that considered by investor, to reduce “information gap” and to increase shareholder value. Keywords: intellectual capital disclosure, firm’s characteristics
Determinan Electronic Loyalty (e-Loyalty) Pada Website Prapti Antarwiyati; Agus Lukman Nurhakim; Hadri Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this research was to investigate the factors influencing consumer’s loyalty toward e-commerce website. The samples were those who used and interacted to the website. We applied accidental sampling and the questionnaires were distributed manually and through on line. Returned and processed questionnaires were from 175 respondents. Ten of 14 hypotheses in our research were supported by the data. Those hypotheses are the relationship among the factors of perceived ease of use, perceived usefulness, trust, social presence, enjoyment and value, patronage intent and e- loyalty towards the website. Keywords:    perceived ease of use, trust, social presence, enjoyment and value, consumer’s loyalty toward e-commerce website
Studi Fenomenologis: Menguak Partisipasi Masyarakat Dalam Proses Penyusunan APBD Sopanah Sopanah
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The main aim of this research is to describe the phenomenon of society participation on local government budgeting process at Malang City. Hence, this research is developed based on interpretive paradigm. The approach and technique of phenomenology analysis is used to explore comprehensive meaning of participation phenomenon on local government budgeting process. The result of the research on the phenomenon of society participation on local government budgeting process shows that it is in accordance to the mechanism arranged in the Act No 25 2004. Other result shows that the phenomenon of society participation on local government budgeting process is still Utopic because of limited socialization to the public so that only certain parties could access information and propose program. Meanwhile, when the mechanism of Musrenbangkot is desisted, there will be problem in local government budgeting process which will lead also to politics problem.Keywords: Participation, local government budgeting process, phenomenology
Spiritual Intelligence, Emotional Intelligence and Auditor’s Performance Rustam Hanafi
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this research was to investigate empirical evidence about influence audi-tor spiritual intelligence on the performance with emotional intelligence as a mediator variable. Linear regression models are developed to examine the hypothesis and path analysis. The de-pendent variable of each model is auditor performance, whereas the independent variable of model 1 is spiritual intelligence, of model 2 are emotional intelligence and spiritual intelligence. The parameters were estimated by questioner data, with of 83 auditor respondent had worked in public accountant firms all of Jawa Tengah and Daerah Istimewa Yogyakarta.Results of testing showed that empirical evidence supports all the proposed hypothesis. With path analysis, this research shows relation of third variables (spiritual intelligence, emo-tional intelligence, and performance) that spiritual intelligence has indirect positive influenced to performance with emotional intelligence as the mediator variable.Keywords: Spiritual Intelligence, Emotional Intelligence, Performance.
Auditor Quality and Discretionary Accruals: Case of Australian Listed Companies Rusmin Rusmin
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study empirically examines the relation between two dimensions of auditor quality: auditor independence and auditor specialization, and the level of discretionary accruals, a proxy for earnings management. This study focuses on earnings management in response to mounting pressure amongst investors, policy makers and corporate governance reformists for mechanism to curb excessive opportunistic behaviour amongst corporate management. Auditor independence and auditor specialization are the epicentre of this analysis as these two factors are considered to be key determinants of earnings management. As earnings management, auditor independence and auditor specialization are unobservable, I use absolute discretionary accruals, the ratio of non-audit to total fees and auditor industry market share as respective proxies. Using 2004 data hand collected from 325 Australian publicly listed firms I find no sig-nificant association between the non-audit/total fee ratio and the magnitude of earnings man-agement. Thus, this result suggests the provision of non-audit services by the incumbent auditor does not compromise independence and, therefore, the auditor’s ability to constrain earnings management. This study also fail to find a firm engaging an audit firm with industry specializa-tion skills has significantly lower levels of absolute discretionary accruals than a firm using the services of a non-specialist. The main findings of this study are robust to various sensitivity checks. Findings have implications for various stakeholders. For instance, there is currently ap-pears to be a preoccupation amongst corporate governance reformists and policy makers inter-nationally to curb the provision of non-audit services by the incumbent auditor to aid in such matters as the reduction in earnings management. These findings suggest this preoccupation may be misplaced and that constraining the ability of firms purchase non-audit services from the in-cumbent auditor could provide only limited benefits whilst increasing costs. In addition, policy makers and reformists need to consider more clearly the costs and benefits of any moves to limit industry concentrations within the audit market.Keywords:    auditor independence, earnings management, auditor specialization
Pengaruh Organizational Learning Dan It Capability Terhadap Financial Performance Sadat Amrul S; Enny Hardi
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this research is to study empirically the effect of organizational learning on financial performance through information technology capability as intervening variable. This research uses path analysis as an extension of multiple regression analysis. Population of this research is the go public manufacturing firms listing in Indonesian Capital Market Directory 2005 with top managers as the research sample. With 35,3 % respond rate, the statistical analysis result for the first hypothesis show that organizational learning has effect directly, negative and significant to financial performance. It means there is a competency traps. The statistical analysis result for the second hypothesis show that organizational learning has effect directly, positive and significant to information technology capability. It means there is a continuous learning process. The statistical analysis result for the third hypothesis show that information technology capability hasn’t effect directly to financial performance (p= 0,424). The statistical analysis result for the fourth hypothesis show that information technology capability is not significant as intervening variable.Keywords: organization learning, information technology capability, financial performance

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