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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.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol. 21 No. 1 (2017)" : 7 Documents clear
Strategi bisnis, leverage keuangan dan kinerja perusahaan Krismiaji Krismiaji
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss1.art4

Abstract

This paper is an empirical research investigating the impact of business strategy toward causality relationship between corporate leverage and its financial performance. Sample used in this study are 645 manufacture company listed in Indonesia Stock Exchange (IDX) during period of 2010 – 2014. Company’s performance is measured by Market to Book Value ratio, leverage is measured by dividing total debt to total assets, and competitive strategy is measured by dummy variable, where 1 is for company adopted product differentiation strategy and 0 is for those adopted cost leadership strategy. This research found negative impact of leverage toward financial performance and the impact is more severe for company adopted product differentiation strategy. The result of this research is expected to help explaining why the previous studies investigated direct relationship between leverage and performance tend to be not consistent and contradictive. 
CSR disclosure — legitimacy dan perubahan retorika Imam Wahyudi
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss1.art7

Abstract

This study decribes and analyzes the rhetorical changes of CSR disclosures of PT Aneka Tambang which relates to the company’s environmental conducts in response to institutional pressures.Using a case study approach – the data for this study based on the sustainability reports published by the company from 2006 -2015. Interpretive textual analysis is exploited by focusing on the use of rhetoric and rhetorical arguments through researcher’s subjective understanding – subjective sense making. The development of the disclosures for the period studied is contrasted with institutional pressures – domestic and international – by exploiting new institutional theory. The results show that for the period of ten years, the company’s disclosures can be categorised into three periods – reducing environmental harm, awareness in preserving environment, and environmental management excellence. In order to gain social legitimacy, institutional pressures from external parties influenced the way how the company adjusted its contents of disclosures.
Penerapan sistem enterprise resource planning: dampak terhadap kinerja keuangan perusahaan Cornelia Endra Kristianti; Didi Achjari
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss1.art1

Abstract

This study aims to investigate the impact of implementation of Enterprise Resource Planning (ERP) system toward  company’s financial performance. The company's financial performance is measured by the ratio of labor productivity (LP), Return on Assets (ROA), Net Profit Margin (NPM), Account Receivable Turnover (ART), and Inventory Turnover (IT). Sample used in this study are 34 public listed companies that have implemented ERP system in the period of 2002-2013. Data were analyzed by comparing the company's financial ratios for 3 years before and after ERP implementation. The results show that productivity, receivables and inventory management are improved after ERP implementation. Unfortunately, the current research fail to show that there is an increase in company’s profitability after the implementation.
Pengaruh efektivitas dewan komisaris, komite audit dan kepemilikan institusional terhadap efisiensi investasi Alpha Alan Darma Saputra; Ratna Wardhani
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss1.art3

Abstract

This study aims to determine the effect of the effectiveness of the board of commissioners, audit committee, and institutional ownership on the efficiency of corporate investment. In addition to that, it aims to determine the moderation effect of institutional ownership toward the relationship between the effectiveness of the board of commissioners and audit committee with the efficiency of the company's investment. The effectiveness of the board of commissioners and audit committee is measured based on the independency, activity, size, and competence. By using logistic regression with 282 samples from Indonesia Stock Exchange in 2014, the results of this study provide empirical evidence that the effectiveness of the board of commissioners and institutional ownership has no effect on the efficiency of corporate investment, while the effectiveness of audit committees has a positive influence in the efficiency of corporate investment. Furthermore, institutional ownership can not strengthen the relationship between the effectiveness of the board's effectiveness and the effectiveness of the audit committee with the efficiency of the corporate investment. This study contributes to the literature, in which the previous literature has not linked investment efficiency with specific governance mechanisms that relats to effectiveness of the board of commissioners and audit committees. Furthermore, this study contributes to the examination of moderating role of institutional ownership. This study implies that with regard to investment decisions, the audit committee has a significant role in assisting the board of commissioners in carrying out its monitoring functions.
Deteksi financial statement fraud: Pengujian dengan fraud diamond Merissa Yesiariani; Isti Rahayu
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss1.art5

Abstract

This research is an empirical research that aims to determine the effect of fraud diamond toward financial statement fraud on the public companies LQ-45 listed in Indonesia Stock Exchange (IDX) from 2010 to 2014. The test is performed by using multiple linear regression on the 22 data samples. The results show that external pressure and rationalization variables proved to be significantly positive, while financial stability, financial targets, change of auditors, personal financial need, nature of industry, ineffective monitoring and capability were not proven against financial statement fraud. The results of this study are expected to be a reference for further researchers and users of other financial information in detecting fraud on the financial statements.
Dissecting implementation musharakah in Islamic bank in Indonesia: a case study Inten Meutia; Mohamad Adam
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss1.art6

Abstract

This study aims to analyze whether musharakah financing applications implemented by Islamic banks in Indonesia have met the requirements of Sharia standards as stipulated in the National Sharia Council Fatwa (DSN) Number 8, Sharia Accounting Standard Number 106 and Financial Accounting Standards (FAS) Number 4. This research used a case study approach that analyzes the case of musharakah in one of Islamic banks. This study found the existence of Islam in practice deviated from the paradigm of profit sharing. Calculations for results on musharakah financing tend to determine the fixed amount in advance. The portion of profit sharing is determined largely by the amount of funds provided by the bank, not those set by PSAS Number 106 or FAS Number 4.
Implementasi Indonesia National Single Window (INSW): Suatu pendekatan Business Intelligence System (BIS) Muhammad Ibnu Fajar; Arief Rahman
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss1.art2

Abstract

This research aims to analyze the factors influencing the implementation of Indonesia National Single Window (INSW) in Directorate of Customs and Excise by Business Intelligence System (BIS) approach. The independent variables used in this study are management commitment and data quality. Meanwhile, the dependent variable includes the implementation of Indonesia National Single Window (INSW) by Business Intelligence System (BIS) approach. This study applies quantitative research method, field research survey method, and closed questionnaires. The sample in this study are 106 employees at the administrative section of executor function in Directorate of Customs and Excise Information at the Head Office of Directorate of Customs and Excise located in Jakarta, Indonesia. Data analysis employed in this study are multiple regression, pearson correlation, and coefficient of determination with SPSS Statistic 17.0. The result shows that management commitment and data quality variables had a significant positive influence toward the implementation of Indonesia National Single Window (INSW) in Directorate of Customs and Excise by Business Intelligence System (BIS) approach.  

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