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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 404 Documents
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Determinan Electronic Loyalty (e-Loyalty) Pada Website Prapti Antarwiyati; Agus Lukman Nurhakim; Hadri Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this research was to investigate the factors influencing consumer’s loyalty toward e-commerce website. The samples were those who used and interacted to the website. We applied accidental sampling and the questionnaires were distributed manually and through on line. Returned and processed questionnaires were from 175 respondents. Ten of 14 hypotheses in our research were supported by the data. Those hypotheses are the relationship among the factors of perceived ease of use, perceived usefulness, trust, social presence, enjoyment and value, patronage intent and e- loyalty towards the website. Keywords:    perceived ease of use, trust, social presence, enjoyment and value, consumer’s loyalty toward e-commerce website
Transformasi tanggung jawab profesi akuntansi dalam memasuki millenium kedua Fatma Laela
Jurnal Akuntansi dan Auditing Indonesia Vol 1, No 2 (1997)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Persepsi masyarakat terhadap profesi akuntansi sebagai komunikator bisnis, ternyata masih jauh efektif. Ada kemerosotan citra profesi akuntansi yang masih lekat dengan kesenjangan-kesenjangan.Globalisasi yang membawa liberalisasi segala bidang, termasuk liberalisasi ekonomi hendaknya memacu profesi akuntansi untuk lebih responsif terhadap kebutuhan masyarakat. Tidak hanya dalam teknis dan standar profesi saja,tetapi juga dalam pengaruh kegiatannya terhadap bidang ekonomi dan sosial secara keseluruhan. Profesi akuntansi harus berbenah diri dan mulai beraliah dari jasa profesi tradisional menuju jasa non tradisional. Mereka semestinya bersiap-siap menghadapi lingkungan baru dan sudah saatnya memikirkan apa yang harus diperbaiki baik secara internal maupun eksternal. Perubahan ini tidak hanya pada anggota profesi saja tetapi institusi pendidikan tinggi merupakan tempat proses melahirkan akuntan.
Kemampuan Memilih Saham dan Market Timing Manajer Investasi Reksa Dana Saham di Bursa Efek Indonesia Waelan Waelan
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Purpose of this article is to analyze equity mutual fund investment manager ability in Indonesian Stock Exchange by applying quadratic timing factor. The result indicate that investment manager of equity mutual fund in Indonesian Stock Exchange have no security selection ability and have small positive market timing ability. At the individual fund level, there are 4 investment manager have security selection ability, 3 investment manager have market timing ability, and 1 investment manager have both. There are trade-off between security selection ability and market timing ability. Keywords: Equity mutual fund, security selection ability, market timing ability, and trade-off.
LIKUIDITAS SAHAM, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN Mursalim Mursalim
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 1 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of the paper is to investigate the effects of stock liquidity, dividend policy by the proxy of dividend payout ratio, and dividend policy by the proxy of dividend yield to the value of the firm. The research tested the hypotheses by using multiple regression. Hypotheses’ testing was conducted by using research sample of 25 banking company registered in the Indonesian Stock Exchange during the years of 2006-2008. The samples were determined by using purposive sampling method. The research result shows that stock liquidity has positive siginificant effect on the value of the firm. Other result shows that dividend policy by the proxy of dividend payout ratio has positive siginificant effect on the value of the firm. On the contrary, the result shows that dividend policy by the proxy of dividend yield does not have siginificant effect on the value of the firm.          Keyword:  stock liquidity, dividend policy, dividend payout ratio, dividend yield, value of the firm 
Pengaruh partisipasi penganggaran, Job Relevant Information (JRI) dan volatilitas lingkungan terhadap kinerja manajerial pada perusahaan manufaktur di Indonesia A Setya Marsudi; Imam Setya Ghozali
Jurnal Akuntansi dan Auditing Indonesia Vol 5, No 2 (2001)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The study attempts to examine the relationship between budgetary participation and individual performance. In so doing the study include  the level of Job Relevant Information (JRI) is treated as an intervening variable, and at the same time considers environmental volatility as a moderating variables.Data for this study were collected by using questionnaires, which were mailed to 500 department managers chosen from Indonesian Capital Market Directory. There were 74 responses of which 68 were complete and hence usable.The study concludes that the budgetary participation effects the individual performance through JRI. Environmental volatility has no significant effects on budgetary participation and did not moderate the effects of participative budgeting on JRI. Interactions between environmental volatility and JRI had no significant effect on managerial performance.
DAPATKAH KUALITAS AUDIT MENGURANGI BIAYA MODAL EKUITAS EX-ANTE?1 Antonius Herusetya
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 1 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Tujuan dari studi ini adalah untuk menguji pengaruh kualitas audit terhadap biaya ekuitas modal ex-ante perusahaan publik terdaftar pada Bursa Efek Indonesia. Kualitas audit diukur dengan ukuran Kantor Akuntan Publik (Big 4) dan spesialisasi industri KAP. Studi sebelumnya menemukan bahwa kualitas audit yang lebih tinggi dapat mengurangi biaya modal ekuitas ex-ante. Dengan menggunakan sampel 288 tahun perusahaan untuk data panel perusahaan publik terdaftar di BEI, kami menemukan bukti yang sebaliknya yaitu adanya pengaruh positif kualitas audit menggunakan proksi KAP Big 4 terhadap biaya modal ekuitas ex-ante. Sebaliknya, kami menemukan bukti adanya pengaruh negatif spesialisasi industri KAP terhadap biaya modal ekuitas ex-ante, khususnya untuk perusahaan-perusahaan publik terdaftar yang lebih kecil. Penjelasan alternatif untuk temuan-temuan ini adalah bahwa diduga investor tidak memandang Big 4 memiliki kualitas audit yang lebih tinggi dibandingkan dengan non-Big 4, dan investor menggunakan informasi lainnya yang lebih dapat diandalkan untuk mengurangi risiko informasi dalam pengambilan keputusan investasi mereka.Kata kunci: biaya ekuitas modal, kualitas audit, Big 4, spesialisasi industri, price to earnings growth (PEG
Pengaruh Kepuasan Gaji dan Kultur Organisasi Terhadap Persepsi Aparatur Pemerintah Daerah Tentang Tindak Korupsi Firma Sulistyowati
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 1 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The aim of this research is to examine empirically the influence of satisfac¬tion of salary and corporate culture upon the local public servant’s perception towards corruption. The samples of this research are taken from the population of the local public servants in DIY province, especially those who are in the Dinas Kimpraswil, Dinas Pendidikan, Dinas Kesehatan, Dinas Pertanian, Biro Umum Setda, Biro Tata Pemerintahan Setda, Biro Kepegawaian, dan Badan Pengawas Daerah. The data are collected by giving questioner directly to 95 respondents. The analysis unit used in this research is individual analysis. While the hypothesis testing technique used is multiple regression. This technique is aimed at knowing the influence of two independent variables (satisfaction of salary and corporate culture) simultaneously upon one dependent variable (the local public servant’s perception towards corruption.The result of the research shows that the satisfaction of salary partially does not influence upon the local public servant’s perception towards corruption, and corporate culture influences partially upon the local public servant’s perception to¬wards corruption. The testing of hypothesis simultaneously shows that the two inde¬pendent variables influence the local public servant’s perception towards corrup¬tion.Keywords: satisfaction of salary, corporate culture, perception towards corruption, local public services
Faktor-faktor penentu tingkat pemahaman mahasiswa akuntansi Ayu Chairina Laksmi; Raidho Satria Febrian
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
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.vol22.iss1.art3

Abstract

Due to the current change and development of accounting in Indonesia, accounting students’ performance in terms of high Grade Point Average (GPA) alone is not enough. The students must also be able to show that they really understand accounting concepts. Thus far, higher education of accounting focuses more to theories which would be very different from the reality at work. As a consequence, the quality of accounting graduates is still far from what is being expected by the job market. This study aims to examine the effects of emotional intelligence, social intelligence, spiritual intelligence, learning behavior, secondary education background and college origin towards students’ level of understanding of accounting. A total of 100 respondents manually filled in questionnaires distributed in this study. The sampling method used was purposive sampling where only students from year 2013 were selected to be sampled. Data were analyzed by using multiple linier regression analysis. The results of the data analysis show that simultaneously, emotional intelligence, social intelligence, spiritual intelligence, learning behavior, middle school background and college origin, have a positive and significant effect on the students’ level of understanding of accounting with a significance value of 0.000 <0.05. The findings of this study can be used as feedback for universities to understand the factors that affect the level of understanding of accounting students and could aid in designing a learning system that aims to improve the level of understanding of accounting.
THE DETERMINANTS OF CORPORATE COMMUNITY CONTRIBUTIONS: SOME INSIGHTS FROM INDONESIAN FIRMS Tarmizi Achmad; Faisal Faisal
Jurnal Akuntansi dan Auditing Indonesia Vol. 17 No. 1 (2013)
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.vol17.iss1.art6

Abstract

Penelitian ini menginvestigasi faktor-faktor yang mempengaruhi praktik filantropi (philantrophy/community contributions/giving) di Indonesia, dengan menggunakan dua perspektif teori, stakeholder dan legitimasi teori. 41 perusahaan publik yang pada periode tahun 2008-2011 digunakan sebagai sampel. Hasil penelitian ini menunjukkan bahwa tipe kepemilikan dan industri mempunyai pengaruh yang signifikan terhadap jumlah rupiah filantropi yang diberikan perusahaan. Lebih jauh, hasil ini menyatakan bahwa Badan Usaha Milik Negara (BUMN) dan perusahaan-perusahaan dalam sektor industri high-profile lebih banyak terlibat dalam aktivitas filantropi (community contributions). Hasil penelitian ini memberikan kontribusi yang signifikan terhadap literatur terkait determinan-determinan aktivitas filantropi (community contributions).Kata kunci: community contributions, kepemilikan, industri, stakeholder, legitimasi, Indonesia
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

Page 17 of 41 | Total Record : 404

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