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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. 2 (2010)" : 7 Documents clear
Pengaruh Penerapan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang Hermiyetti Hermiyetti
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The aim of this study is to analyze the effect of internal control applying on procurement fraud prevention. Survey the sum of 23 respondent covering financial directors on the public and private hospital on Bandung city. Data have been collected by questionnaire. The tools of statistic analysis using path analysis. The result of this study indicates that there are effects of internal control applying on procurement fraud prevention. It means that procurement fraud prevention inclined by internal control applying and influenced residue by other factors which not integrated in this study model.Keywords: Internal control, procurement, fraud prevention
Faktor-Faktor dalam Diri Auditor dan Kualitas Audit: Studi Pada Kap ‘Big Four’ di Indonesia Icuk Rangga Bawono; Elisha Muliani Singgih
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini merupakan pengembangan dari dua penelitian sebelumnya (Aji, 2009 dan Rahman, 2009), mengenai bagaimana independensi, pengalaman, due professional care dan akuntabilitas mempengaruhi kualitas audit. Penelitian ini dilakukan menggunakan metode survei dengan kuesioner. Populasi penelitian ini adalah semua auditor yang bekerja pada Kantor Akuntan Publik (KAP) “Big Four” Indonesia. Penelitian ini menggunakan random sampling sederhana yang dilakukan dengan penentuan jumlah sampel yang dihitung dengan menggunakan rumus Slovin formula sehingga hanya 125 kuesioner yang dapat diproses. Analisis data dilakukan dengan menggunakan model regresi ganda. Hasil penelitian menunjukkan bahwa independensi, pengalaman, due professional care dan akuntabilitas mempengaruhi kualitas audit secara berkelanjutan. Selain itu, penelitian ini membuktikan bahwa independensi, due professional care dan akuntabilitas secara parsial mempengaruhi kualitas audit akan tetapi pengalaman tidak berpengaruh pada kualitas audit. Penelitian ini juga membuktikan bahwa independensi merupakan faktor dominan yang berpengaruh pada kualitas audit. Untuk penelitian di masa yang akan datang, penelitian ini menyarankan pengembangan cakupan wilayah survei dan penambahan lebih banyak variabel yang dapat mempengaruhi kualitas audit.Kata kunci: independensi, pengalaman, due professional care, akuntabilitas, kualitas audit
Revisi Keyakinan atas Sinyal Informasi Akuntansi MF. Arrozi Adhikara
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this study was to determine the behavior of securities analysts’ beliefs revision in the valuation of shares which is determined by the sinyal quality of accounting information, unsystematic risk perception, and market risk as a measure of environmental uncertainty.This study uses explanatory-causal approach. Type of data is primary data and the collection method is a survey. The dimension of time used is one shot study. The respondents were securities analysts and the unit of analysis is the individual. Data analysis used Structural Equation Modeling (SEM) with AMOS.This study shows that the usefulness of accounting information has a positive influence on the beliefs revision and perceptions of risk and subjectivity of the return. Meanwhile, perception of risk has a negative influence on the subjectivity of the return. Furthermore, environment uncertainty has no influence on beliefs revision and subjectivity of the return. In addition, beliefs revision has a positive influence on subjectivity of return.Study findings indicate that signal quality of accounting information has information content; securities analysts have high confidence, prudent, disjunction attitude, volitional, sophisticated, rational behavior, and preferences of risk averter.Keywords: usefulness of accounting information, beliefs revision, perceptions of risk, environment uncertainty, subjectivity of return.
Persepsi User dan Preparer Laporan Keuangan Terhadap Pelaporan Sosial Perbankan Islam di Malaysia Rifqi Muhammad
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

An Islamic bank is a unique institution because they do not only focus on economic matters but also on their social roles to their society. However, their social roles might not be exposed extensively due to the lack of disclosures. Haniffa (2002) proposed Islamic Social Reporting as the alternative to fill this gap. Islamic Social Reporting is the process of identifying, providing, and communicating social and other relevant information in conformity with the spiritual need of Muslims decision makers in order to demonstrate accountability to God and community; to increase transparency of business activities toward Muslim Ummah; and to achieve Mardātillah (blessing from Allah). This study aims to investigate the users’ and preparers’ of financial statements of Islamic social reporting by Islamic banks in Malaysia since this country is in the forefront on the development of Islamic banking and finance. This study specifically examines the stakeholders' perceptions on two issues of Islamic Social Reporting: (a) the objectives of Islamic social reporting; and (b) the information that might be useful for the stakeholders and society. It involves some stakeholders such as Islamic banks' accountants, members of Sharī’ah Supervisory Board (SSB), Muslim accounting Academicians, and customers that are proxies by postgraduate students. This study adopts the questionnaire survey method to examine the perceptions of stakeholders. The study found that the stakeholders of Islamic banks in Malaysia have positive views on Islamic social reporting. This study may contribute to the improvement of Islamic banking reports and to increase the awareness of regulator and management of the social roles of Islamic banks particularly in Malaysia and widely practiced in the Islamic financial industry in the world. Keywords: Islamic banks, Islamic social reporting, Islamic accountability
Etika dan Perilaku Koruptif dalam Praktik Manajemen Laba: Studi Hermeneutika Akhmad Riduwan
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this study is to obtain understanding about the opinion and attitude of informants – i.e. accounting educator, management accountant, public accountant, investment advisor, credit analyst, and tax auditor – on earnings management practices performed by managers. This study is motivated by previous studies findings that disclosed a reality that earnings management practices is a facticity in enterprises financial reporting under various motivations and interests. Based on qualitative approach and analysis, particularly interpretive or a hermeneutic approach, the result of this study gives an understanding that informants had different opinion and attitude on earnings management practices.In the accountants’ and tax auditor’s perspective, earnings management practices cannot be viewed as an earnings manipulation as long as that practices are performed in the frame of accounting standards. Accountants also gave the opinion that earnings management practices cannot be viewed as a corruptive behaviour, unless that practices are not performed according to accounting standards. However, in the investment advisors' and credit analysts’ perspectives, earnings management practices performed under any patterns and strategies are the reflection of a corruptive behaviour motivated by corrupted mind. They gave the opinion that earnings management practices are always performed systematically under certain motivation and interest. Earnings management are invaluable practices for enterprise’ stakeholders. Therefore, the practices must be rejected.Keywords: Accrual accounting, earnings management, corruptive behaviour, corrupted mind.
Related Party Transactions and Earnings Management Linvani Kuan; Greg Tower; Rusmin Rusmin; J-L.W. Mitchell Van der Zahn
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study examines the association between related party transactions and earnings man-agement, based on a sample of 50 Indonesian publicly listed companies for the periods ending 2004 and 2005. The hypothesis developed in this study draw on past literature and the tenets of agency theory which suggest that the existence of related party transactions represent potential conflict of interest which may results in earnings management and appropriation by controlling shareholder to minority shareholders. The empirical findings of the study suggest that there is no statistically significant evidence of the association between related party transactions and earnings manage-ment attributes. Additional sensitivity analysis conducted with alternative measures of earnings management and related party transactions confirm the initial regression results. The results of this study suggest that the mere presence of related party transactions in Indonesian companies does not necessarily indicate that management engage in greater earnings management. This study pro-vides a valuable starting point for similar research in other developing countries.Keywords: Earnings management; Related party transactions; Indonesia
Earnings Management, Value Relevance Of Earnings and Book Value of Equity Imam Subekti
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management. In contrast, the present study applies integrated earnings management proxies i.e. real and accruals earnings manage-ment. Real earnings management proxies are measured by abnormal cash flow of operation, ab-normal production cost, and abnormal discretionary expenses. On the contrary, accruals earn-ings management proxies are measured by short and long term discretionary accruals matched performance.The objective of the present study is to investigate the effect of the earnings management proxies integrated by factor analysis on value relevance of earnings and book value of equity. Re-sults of the present study show earnings and book value of equity are relevant in measuring firm market value, and integrated earnings management decrease the value relevance of earnings and book value of equity. Keyword: integrated earnings management, value relevance of earnings and book value of equity

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