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INDONESIA
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. 9 No. 1 (2005)" : 6 Documents clear
Pengaruh Komitmen Terhadap Respon Auditor atas Tekanan Sosial: Sebuah Eksperimen Dyah Sih Rahayu; Faisal Faisal
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 1 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This paper reports the results of an experiment examining whether social influence pres¬sures within the accounting firm affect auditor’s willingness to sign-off on financial statements that are materially misstated. This paper also examines the effects of organizational commitment, pro¬fessional commitment as variables that may impact individual responses to social influence pres¬sures. A sample of 54 students from Pendidikan Profesi Akuntansi (PPA) participated in a be¬tween-subjects experiment. The results support the hypothesis that obedience pressure signifi¬cantly increased auditor’s willingness to sign-off on account balance that was materially misstated. However, the results failed to support hypothesis that organizational commitment and professional commitment have effect to auditor’s decisions under social influence pressure.Keywords: social influence pressures, commitment, experiment.
Value Relevance of Accounting Numbers: Evidence from The Jakarta Stock Exchange (Jsx) Eko Suwardi
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 1 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This paper investigates value relevance of accounting numbers of the firms listed at the Jakarta Stock Exchange (JSX) for the period of 1993-2001. This study reveals that combined value relevance of both book value and residual earnings in-creased steadily from 1993 until 2001, except for the crisis year in 1998. When in-vestigated separately, the value relevance of book value increased dramatically from 1993 to 2001, but decreased slightly in the crisis year 1998. On the other hand, the value relevance of residual earnings decreased significantly from 1993 to 1999 and increased to the highest level in 2000. Consistent with these findings, the incre-mental value relevance of book value increased with the highest level in 1997, whereas the incremental value relevance of residual earnings decreased from 1993 to the zero in 1996 until 2001.Keywords: Value relevance, accounting numbers, and JSX.
Analisis Variabel Akuntansi Kuartalan, Variabel Pasar, dan Arus Kas Operasi yang Mempengaruhi Bid-Ask Spread Tumirin Tumirin
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 1 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objectives of the research are to analyze the information content of quarterly accounting variable, market variable, and operation cash flow toward bid-ask spread as well as to analyze the differences of information content between accounting variable in the fourth quarter and interim quarter in affecting bid-ask spread around the announcement of financial statement. This research uses event study method to know the effect of asset growth, asset size, leverage, liquidities, earnings variability, closing price, volume, and cash low from operation ratio on bid-ask spread. This research uses 684 samples that are 521 interim quarter and 163 fourth quarterly financial statements and concludes that the accounting variable in the announcement of quarterly finan¬cial statement which significantly affects bid-ask spread is liquidity. While the market vari¬able that significantly affects bid-ask spread are closing price and volume. All the result are consistent in the announcement of quarterly financial statement as well as in the fourth quarterly financial statement. Chow Test shows that there is no different coefficient between interim quarterly and the fourth quarterly.Keywords:    Bid-ask spread, quarterly financial statement, accounting variable, market variable, and cash flow from operation.
Tax Literacy Rate Among Taxpayers: Evidence from Malaysia Ahmed Razman Abdul Latiff; Bany Ariffin Amin Noordin; Mohamad Raflis Che Omar; Dwipraptono Agus Harjito
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 1 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The extent of taxpayer knowledge can have a major impact on the degree of compliance with taxation rules and regulation. Low knowledge creates uncertainty about requirements of the tax regulation and can lead to high degree of involun-tary non-compliance. This study high¬lighted the importance of taxation knowledge by measuring Malaysian’s tax payers’ tax literacy rate taking into consideration the following criteria: 1) Individual ability to fill the tax return form inde¬pendently, 2) Taxpayer’s interest in learning about tax, and 3) Incident of errors in filling the tax re¬turn forms. Questionnaires were used in this study to ascertain the tax liter-acy rate. The results in¬dicate that among the respondents, professionals group has the highest percentage of tax literacy and the formers have the lowest percentage. Majority of the businessmen paid for services for fill¬ing tax return forms and high rank officers are the highest among the group for not employing oth¬ers for filling the tax forms. Businessmen have the highest incidence of error in filling tax return form and most of teachers reported no error in filling such forms. Most business-men showed interests and were willing to spend time to learn about taxation. They perceived taxation knowledge as an important tool for themselves and also for their family. Overall results indicate that more than 60% of respondents are tax lit-erate. However, a significant number of them are actually‘ functionally tax illiter-ate’. Most of them thought that they knew a lot about taxation as they had read them in the tax literature sent to them by the IRB. However, the evidence was con-trary to this conjecture. The in¬formation on the extent of taxpayers’ knowledge is potentially useful to the tax authorities to assist them in developing effective com-pliance enhancement policiesKeywords: tax literacy rate, tax return
Relevansi Nilai Earnings dengan Pendekatan Terintegrasi: Hubungan Nonlinier Rahmawati Rahmawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 1 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this research is to identify nonlinear relationship between earnings and stock return. This research provides an empirical examination of value relevance of earnings used by investors in decision making, stressing on return model. This research uses 41 manufactur¬ing firms listed in Jakarta Stock Exchanges, which are selected by using purposive sampling method. Those selected firms announced their financial statement during 1998 until 2002. The hypo¬thesis is tested by NLS (Non Linear Least Square) regression model. The research shows that regression coefficients of earnings are not significants before, when, and after the announcement of financial statements, so that H1 is reject¬ed or there is no nonlinear relationship between earnings and stock return, except in 2000 (V17), the regression coefficient of earnings is significant, so that H1 is ac¬cepted or there is nonlinear re¬lationship between earnings and stock return. R2 (R-squared) along the observation period (1999-2002) has changed. The results indicate that value relevance of earnings has changed year to year.Based on the result of the research, it can be concluded that earnings information begin to lose their value relevance, so the investor is suggested to use another information, such as cash flow information in decision making of investment.Keywords: earnings, stock return, non-linear, value relevance
Pengaruh Sistem Kontrol Tidak Langsung Terhadap Hubungan Participation Standard Setting, Standard Tightness, Standard-Based Incentive, Job-Related Stress dan Job Performance Kiryanto Kiryanto; Sutapa Sutapa
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 1 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this research is to test the effect of indirect control system on Participative Standard Setting, Standard Tightness, Standard-Based Incentive, Job-Performance and Job-Related Stress. This research is based on the previous research by Demski and Feltham (1978). The research took samples of public accountants in Central Java and Yogyakarta and the method of data collection is purposive method which collects 67 public accountants. By using path analysis the research shows that three components (Participative Standard Setting, Standard Tightness, Standard-Based Incentive) have significantly effected job performance through job-related stress. Keywords:    participative standard setting, standard tightness, standard based incentives, job related stress, job performance, sistem kontrol tidak langsung

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