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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 6 Documents
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Search results for , issue "Vol. 8 No. 1 (2004)" : 6 Documents clear
Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba pada Perusahaan Asing dan Non Asing di Indonesia Muhammad Yusuf; Soraya Soraya
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 1 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research is designed to examine factors that can be identified with the incidence of income smoothing practice among listed companies at Jakarta Stock Exchange. Those factors were size, profitability, operating leverage and status of the companies. Univariate tests (Mann-Whitney, Chi-Square and T-Test) and multivariate tests (logistic regression) were used to identify the factors affecting the income smoothing practice. The result of indeks’ eckel calculation showed that income smoothing is practiced by listed companies on the JSX. The test result of univariate tests also showed that operating leverage of the companies is the variable having a significant correlation with the income smoothing practice. In addition, the operating leverage of the companies has a significant influ¬ence on the income smoothing practice if it is not combined with another variable, such as: size, prof¬itability and status of the companies.
The Effects of Experience and Task – Specific Knowledge on Auditors’ Performance in Assessing A Fraud Case Rio Tirta; Mahfud Sholihin
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 1 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this study is to investigate the relationships of auditors’ experience, knowledge, and performance. Specifically, it examined whether the task-specific knowledge variable could affect the relationship between the auditor’s experience and performance in assessing a fraud. The study hypothesized that task-specific knowledge will improve auditors’ performance in a fraud risk task. Additionally, it hypothesized that the combination of experience and fraud training would improve auditors’ performance in assessing the task. Using a sample of 64 auditors and 42 students, as expected, the study provided support for the hypotheses.Key words: Auditors’ experience; task-specific knowledge; auditors’ performance; fraud.
Efektifitas Mekanisme Bonding: Kasus Perusahaan-Perusahaan yang Dikontrol Komisaris Independen Hadri Kusuma; Erlan Susanto
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 1 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The management of the companies is expected to work at the interest of stockholders. To reduce the different interests such as agency problem between the management and stockholders, it is necessary to build an independent party that can monitor the performance of the management. This study examines the effectiveness of dividend and debt bonding for those companies listed on the JSX controlled by independent commissioners. The result of this study shows that the existence of the independent commissioners does not play important roles in minimizing the different interest (agency problem) between the two parties.Keywords: bonding, komisaris independen, hutang dan dividen
Persepsi Penyedia dan Pemakai Laporan Keuangan Terhadap Pengungkapan Biaya Riset dan Pengembangan Nur Sayidah
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 1 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The main purpose of this study is to examine the cost and benefit on disclosures of the research and development (R&D) costs by comparing the perceptions of financial managers (prepares of financial statement) and financial analysts (users of financial statement). Stated hypotheses to examine were: first, differences of the perceived net cost or net benefit of disclos¬ing research and development expenditures both mandatory disclosures or voluntary disclosures. Second, perceptions’ differences on the magnitude of costs/disadvantages which constrain R & D costs disclosures.Data collection was carried out by a questionare survey. Respondents are financial managers from manufacturing firms and financials analysts from security houses. The method were used to test the stated hypotheses is t-test.The result shows that:  first, there are no significant differences in the perceptions of fi¬nancial managers and financial analysts about net benefit or net cost of disclosing R & D costs. Second, there are significant differences in the perceptions of financial managers and financial analysts about magnitude of collecting and processing cost and auditing cost. Keywords: disclosure, research and development costs, net benefit, net cost
Faktor-Faktor yang Berpengaruh Terhadap Kepuasan Kerja dan Kinerja Manajer Perusahaan Manufaktur Abriyani Puspaningsih
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 1 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research is aimed to expose the effect of some variables on the job satisfaction and the performance of manufacturing company managers. Respondents in this research were the managers of the big scale manufacturing companies in Indonesia. The data in this research were collected through mail quesionares. The data analysis was carried on by regression analysis.The results from the analysis showed that the effect of some variables (budgetary par¬ti¬cipation, budget goal clarity, budgetary feedback, education and job experience) on the job satis¬faction is 49,1 percent. This indicates that 50,9 percent of the job satisfaction is affected by other variables, which were not used in this research.The other results from the analysis showed that the effect of some variables (budgetary participation, budget goal clarity, budgetary feedback, education and job experience) on the per¬formance of manager is 45.5 percent. This indicates that 54.5 percent of the performance of man¬ager is affected by other variables which were not used in this research.Key words:    budgetary participation, budget goal clarity, budgetary feedback, education, job experience, job satisfaction and the performance of managers.
Pengaruh Penggunaan Anggaran dan Gaya Manajemen Terhadap Hubungan antara Perubahan Strategik dan Kinerja Organisasi Siti Musyarofah
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 1 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research examines the interaction influence of strategic changes with the budget use and management style on the performance of organization. The questionnaire sent to general manager of corporations listed on Standard Trade & Industry Directory Indonesia 2002th published by Kompas, PT. Forty two answers of respondent were analyzed with Moderated Regression Analy¬sis (MRA). The result of the analysis did not support to the two formulated hypotheses. It shows that the inter¬action influence between strategic changes with the budget use style and management style did not statistically improve the performance of the organization. In other words, strategic changes will have a positive influence on the performance when the corporation used unproved budget interactively.Keywords: strategic change, budget use, management style and performance of organization.

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