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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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Hubungan tekanan akuntabilitas, audit judgement performance, dan effort Muhsin Muhsin
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 1 (2016)
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.vol20.iss1.art1

Abstract

The aim of this study is to examine the relationship between accountability pressure, audit judgment performance, and effort in the Audit Board of the Republic of Indonesia central (BPK RI Central). The samples of the study were auditors that work in the Audit Board of the Republic of Indonesia central office in Jakarta. There were 285 questionnaires that were handed out, but only 198 questionnaires were handed in. There were only 90 data that can be analyzed. The data were analyzed using analysis technic of SEM program Warp PLS 4.0. The result of the study shows that the accountability pressure has positive and significant influence toward effort; effort has positive and significant influence toward audit judgment performance; and accountability pressure has positive and significant influence toward audit judgment performance.
Beyond The Limit of A Theory Indonesian Case of Islamic Banking Accounting Standards Hendi Yogi Prabowo
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 1 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Indonesian Islamic banking is not just another banking maneuver from Bank Indonesia (BI) to grasp more customers than before, but it is a never ending source of innovations in economics thoughts in which accounting is undeniable part. Not before the establishment of PSAK No. 59 did Indonesian banking scholars and practitioners realize that currently adopted conventional accounting standards might have been enough for conventional banks, but they would never be enough for Islamic banks. Some flaws are too real to ignore in the conventional accounting theory that could cause improper information presentation in Islamic bank. Of ways to fix things that was done wrong previously, the best is to walk beyond the conventional accounting theory and find what accounting really is for an Islamic bank as it possesses some unique characteristics a con¬ventional bank does not. 
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.
Indonesian Environmental Reporting Index dan Karakteristik Perusahaan Djoko Suhardjanto; Laras Miranti
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this study is to examine relationship between company characteristics and its environmental disclosures. Company characteristics are identified as size, leverage, profitability, and company’s operation territory. This study also investigates industry type and corporate governance provisions as control variable. Companies’ environmental disclosures are measured by using the Indonesian Environmental Reporting index developed by Suhardjanto, Tower and Brown (2007). Under proportional random sampling method, 80 Indonesian listed companies’ annual reports are selected. From the sample, there is fifty three point seventy five percent (53.75%) disclosed environmental information. Result of statistical analysis shows that profitability and industry type are as significant predictors to environmental disclosure. The implication is that the regulator should encourage companies with high profit should be more concern to report their environmental activities. In addition, manufacture companies have to have more responsibility to inform their environmental activities in annual reports than service or financial companies.    Keywords:     environmental disclosure, company characteristics, Indonesian Environmental Reporting (IER) index.
Into the 21st century: management accounting trends Robert Williams
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

This papaer consider the role of management accounting in organizations. It goes on to discuss some of the issue that currently impact on management accounting in the last three years of the twentieth century and will continue to do so into the next century.
Kinerja Keuangan Perusahaan Teknologi dan Telekomunikasi: Komparasi Empiris Antar Negara-Negara Asean Didi Achjari; Sri Suryaningsum
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

The number of information and communication technology (ICT) compa¬nies increase in ASEAN countries. The current study investigates financial perfor¬mance profile of ICT companies in ASEAN. This study, extending Machfoedz’s (1999) study, uses four indicators to assess company financial performance: very good, good, poor, and very poor. Company’s performance is assessed in regard to four factors: liquidity, solvency, total profitability, and internal profitability. Data of ICT companies from six members of ASEAN countries for year 2004, 2005, 2006, and 2007 are used. ANOVA is employed to examine four financial performance fac¬tors in six countries. Another analysis using paired T-test is performed to assess four level of company’s financial performance in six countries of ASEAN. The results of com¬pany in ASEAN level suggest (1) very good liquidity and solvency, (2) good profita¬bility. Unfortunately, external profitability shows a poor performance. In addi¬tion, the analysis on each country indicates mixed results. Finally, the results of this study can be used by government in each ASEAN country to formulate suppor¬tive environment and policy for ICT companies.Kata kunci:    Information and Communication Technology Companies, ASEAN Countries, Cur¬rent Ratio, Solvency, Internal Profitabilitay, External Profitability
Studi persepsi mahasiswa terhadap profesionalisme dosen akuntansi perguruan tinggi Mas'ud Machfoedz
Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 1 (1999)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Sundem (1993) raised critics toward accounting education. His critics were followed by the concern of some academicians as well as practitioners. The concern mainly was about the level of the curriculum relevance's and more than that the professionalism of accounting educators. Here, in Indonesia there has also been similar problems. The degree of professionalism of accounting educators is still questionable.The purpose of this study is to answer the question: whether accountiung educators fulfill a certain degree of professionalism. The professionalism indicators of Novin and Tucker (1993) were used to research this concerning fact, namely: Knowledge, Skill, and characters. 
Penyelenggaraan manajemen keuangan di lingkungan perguruan tinggi Johan Arifin
Jurnal Akuntansi dan Auditing Indonesia Vol 2, No 1 (1998)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Dalam mengelola suatu universitas/perguruan tinggi diperlukan sebuah sistem informasi keuangan yang dapat diandalkan. Sistem informasi tersebut disusun untuk mengumpulkan semua data keuangan oleh manajemen untuk bahan pengambilan keputusan. Apabila kita amati secara seksama ternyata penyelenggaraan/praktik manajemen keuangan pada suatu universitas/perguruan tinggi mempunyai persamaan dengan manajemen keuangan di lingkungan pemerintahan dan di lingkungan organisasi nirlaba (organisasi yang tujuan utamanaya tidak untuk mendapatkan laba).Banyak pilihan yang sangat luas terhadap alat-alat dan teknik-teknik manajemen keuangan yang tersedia untuk universitas/perguruan tinggi, dimana tidak hanya sistem atau model-model yang dikembangkan khusus untuk universitas/perguruan tinggi, akan tetapi juga praktik-praktik yang dilakukan oleh organisasi nirlaba. Universitas/perguruan tinggi seyogyanya tidak menganggap bahwa praktik-praktik yang exist itu sebagai pembatas (constraint), tetapi sebagai model yang dapat diikuti dan dikembangkan tergantung dari kondisi yang berlaku di masing-masing universitas/perguruan tinggi.
Pentingnya pertimbangan tanggung jawab sosial perusahaan dalam penetapan tujuan pelaporan keuangan dalam conceptual framework pelaporan keuangan Indonesia Suwaldiman Suwaldiman
Jurnal Akuntansi dan Auditing Indonesia Vol 4, No 1 (2000)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Conventional financial statements focus on the result of business transactions. Exhanges between a firm and its social environment are practicially ignored. Exchanges between a firm and society consist primarily of the result is a social cost, and if they lead to an increase in social resources, the result is a social benefit.The responsibility of the social cost and social benefit of a business entity is held on the management. however, there is no a framework that can be based on a guideline to measure and report the social costs and social benefits. Therefore, there are not accuinting standards (particularly in Indonesia) for the social costs and social benefits. It is difficult to measure the management responsibility in an accounting report for the social costs and social benefits without the standards. Because of an accounting standard is derived from a conceptual framework, it s needed to develop the conceptual framework for financial reporting that is socially concerned.
Analisis faktor-faktor yang mempengaruhi independensi penampilan akuntan publik Retty Novianty; Indra Wijaya Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol 5, No 1 (2001)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study aims to identify and to test factors that effect public acountant's  appearance. The auditor's independence has an important role in the view of companies, investors and the auditor themeselves. Investigation on 75 respondents from public accountant firms and user companies in Indonesia, found that financial interest in the client's company and business relationship with their clients were the only significant factors in affecting the independence. the significant result was not found for non audit services offered by auditors, the lenght of continuiting audit services, the size of the audit firm, competition in providing auditing services among auditors, and audit fees.

Page 18 of 41 | Total Record : 404

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