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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. 9 No. 2 (2005)" : 6 Documents clear
Dampak Set Peluang Investasi Terhadap Nilai Perusahaan Publik di Bursa Efek Jakarta Sri Hasnawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 2 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this research is to get an understanding on the effect of investment deci¬sions on value of a company using Structural Equation Model (SEM). It is expected that this model will give more comprehensive analysis on the effect of the investment decisions on value of the fir. This analysis was based on target population of 259 public companies at Jakarta Stock Exchange, with following finding.The investment decision effect on the value of the companies, respectively 12,25%. The theoretical finding on this research can be developed to make an investment decision at stock ex¬change. In other words, the investment decision made by companies will have some means of effect on company’s value compare with other factors.Keywords:    structural equation mode, invest¬ment opportu¬nity set, return saham, market value
Pengaruh Struktur Organisasi Terhadapkomunikasi dalam Tim Audit Rifqi Muhammad
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 2 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Some audit researchers suggest that high levels of audit team structure may encumber communication within audit teams by impeding information-gathering activities. Others suggest that structure benefits communication by coordinating controlling information flows. This study evaluated these arguments by examining the relationship between the structure of audit teams and selected communication variables (information overload, boundary spanning, satisfaction with supervision, and accuracy of information). Questionnaire data were gathered from auditors from local and national public accounting firms with 49 auditors responding processed. Only accuracy of information have significant relationship with organization struc¬ture and the others only have negative relationship. The implication is that the level of structure adopted by teams has both posi¬tive and negative effects on communica¬tion, with structured teams providing greater control over information overload but impairing satisfaction with supervision and the accuracy of information.This research support Rudolph and Walker (1998) research that find the negative rela¬tionship of audit team structure variable and communication within audit team variables (informa¬tion overload, boundary spanning, satisfaction with supervision, and accuracy of information) although the results are not all significant like their research.Keywords: organizational structure, audit structure, communication, audit teams
Cultural Influence on Perceived Usefulness of Islamic Corporate Reporting Model Dwi Ratmono; Fuad Mas’ud
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 2 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this study is to examine the cultural influence on the per-ceived usefulness of Islamic corporate reporting model. This study attempts to un-derstand the antecedents of perceived usefulness of Islamic corporate reporting model. The Hofstede-Gray’s framework was utilized to develop research hypothesis that the lower in terms of Conservatism and Secrecy, the more likely to believe that the Islamic corporate reporting are more important than conventional accounting reporting. The hypothesis was also stated that the different background of institu-tions is expected to have an impact to the respondent’s perception on perceived use-fulness of Islamic corporate reporting model because the Islamic background insti-tutions have put more efforts than the conventional institutions in promoting Islamic values. The results showed that Power Distance was the best antecedents in explain-ing Gray’s accounting values and Uncertainty Avoidance has the positive significant effect on perceived usefulness of the Islamic corporate reporting model.Keywords:    conventional accounting, Islamic accounting, Hofstede-Gray frame-work, Islamic corporate reporting, perceived usefulness
Dari Murabahah Menuju Musyarakah, Upaya Mendorong Optimalisasi Sektor Riel Muhammad Akhyar Adnan
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 2 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The murabahah products have been dominating Sharia Bank Products portfolio. There is nothing to be objected, when this phenomenon is seen from the fiqh point of view and bank opera¬tion policies. However, some concerns might be raised since some hidden risks can be predicted. The choice of murabahah over other products has brought some risks such as an opera¬tional bias of murabahah as it has been condemned considerably in practices, as well as a concern of dif¬ficulty in developing an ideal balance between financial and real sectors in our economy. The last mentioned factor is believed as to be an important factor in Islamic Economics concepts and development.This article is aimed at offering an alternative solution to the dilemmatic situation. The application of musharaka is deemed as to be a considerable solution. It is expected that the will¬ingness of all related parties to accept the solution will create an optimal balance between the financial and real sector in practices. In turn it will develop a stronger economic foundations.Keywords:    Murabahah, musharaka, optimal balance, financial and real economic sector.
Pendidikan Akuntansi dan Perempuan: Dari Ideologi Patriarki ke Praktik Pemujaan Tubuh Tjiptohadi Sawarjuwono; Anantawikrama T. Atmadja
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 2 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The patriarch culture which apply to balinese society nowadays slowly fade away. Equal formal education values between male and female indicate this degradation. Parents are giving their daughters freedom to seek education. When related to the field of accounting, Balinese women pay more interest compared to Balinese men. It is well-known that accounting is consi¬dered a masculine field of study. Data acquired from a Balinese university show that the number of female students in the department of accounting is greater than male students. This essay attempts to seek the reason why women choose accounting, whether there are any parental influences or of personal desire, and whether gender ideologies have a role in their decision. There are a few reasons which support parental choice and balinese women's decision. First of all, education boosts social status. Second, accounting profession suits the women’s job. Third, short study period, smaller investment in terms of money, and have greater job opportunity. Through D3 Accounting Educational Degree Program Balinese women gain more values, intelec¬tually, economically, and politically therefore having greater bargaining power towards their envi¬ronment.Keywords:    Balinese women's role, Patriarch culture, Accounting education, Accounting's role
Sifat-Sifat Time-Series dari Angka Akuntansi dan Konservatisme Industri Manufaktur Nur Sayidah
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 2 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research examines the changing time-series properties of accounting numbers and conservatism over 1995-2003. Accounting numbers which is studied are profitability, cash flow and accrual. We use accumulation of non operating accrual and variability of earning distribution as measures of conservatism. The result of every year analysis show that percentage of reporting losses and profitability have not specific pattern over research periods. The sub period analysis result the different finding. Percentage of reporting losses have increased from before monetary crisis to after monetary crisis. Profitability have decreased from before monetary crisis to after monetary crisis. Profitability fluctuation is not a result of change in the distribution of cash flow. T-test of non operating accrual accumulation and variability of earning distribution have evidenced an increasing of reporting conservatism.Keywords: conservatism, earning, cash flow, accrual   

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