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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 397 Documents
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RELEVANSI INFORMASI AKUNTANSI: PERAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DEWAN KOMISARIS INDEPENDEN Rosalita Rachma Agusti; Aulia Fuad Rahman
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 2 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Relevansi nilai informasi akuntansi dipengaruhi oleh faktor keuangan dan faktor non keuangan. Tujuan penelitian ini untuk menilai pengaruh pengungkapan Corporate Social Responsibility ( CSR) terhadap relevansi nilai informasi akuntansi. Dalam penelitian ini, informasi akuntansi yang dikaji meliputi nilai laba dan nilai buku. Kajian ini juga mengkaji perbedaan pengaruh pendedahan CSR terhadap nilai laba dan nilai buku untuk perusahaan yang memiliki dewan komisaris independen dan perusahaan yang tidak memiliki dewan komisaris independen. Hasil penelitian menunjukkan bahwa nilai laba dan nilai buku memiliki informasi nilai. Lebih jauh, penelitian menunjukkan bahwa pendedahan CSR memiliki pengaruh negatif terhadap relevansi nilai laba tetapi memiliki pengaruh positif terhadap relevansi nilai buku. Hasil analisis menggunakan uji Chow menunjukkan bahwa terdapat perbedaan pengaruh pendedahan CSR antara perusahaan yang memiliki dan tidak memiliki dewan komisaris independen.Kata kunci: Relevansi nilai, laba, nilai buku, pendedahan, dewan komisaris independen.
UNDERSTANDING THE UN-PRESENT OF MANAGEMENT ACCOUNTING IN ACTION: AN ETHNOGRAPHY OF A BOTTLING WATER COMPANY Eddy R.Rasyid
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 1 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This paper is about the un-present of accounting-in-action. The study reported here is significant as there is an argument that accounting studies are supplied with the emergence and existence of accounting practices. Meanwhile, accounting existence is not always the case. This paper presents a story from a field that the absence of management accounting practices is not technical but embedded in the cultural significance of the company studied. The absence is not viewed as the failure of the management as this study does not look for variables statistically responsible for the failure. Instead, this study is informed by Geertz interpretive anthropology as it attempts to make sense of that absence.Keywords: management accounting absence; organisational cultures; Geertz interpretive anthropology.
Pengaruh ketidakpastian lingkungan terhadap partisipasi penganggaran dan kinerja manajerial Isti Rahayu
Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 2 (1999)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The study attemps to examine the relationship between budgetary participation and individual performance. In so doing the study considers environmental uncertainty as a moderating variable.Data for this study were collected by using questionaires, which were mailed to 430 department managers chosen from Indonesian Capital Markets Directory. There were 81 responses of which 73 were complete and hence usable.The study concludes that the budgetary participation effects the individual performance. However environmental uncertainty did not moderate the effects of participative budgeting on individual performance.
REPORT EMERGY: CASE STUDY IN PROVINSI DAERAH ISTIMEWA YOGYAKARTA Jatiningrum Jatiningrum; Indra Bastian
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 2 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini adalah sebuah usaha untuk menyiapkan neraca emergi dan laporan surplus-defisit emergi dan juga untuk menyajikan hasil analisis indeks emergi untuk mengakomodasi semua sumber daya alam yang menghasilkan energi yang dimiliki dan dikendalikan oleh Pemerintah Provinsi Daerah Istimewa Yogyakarta (DIY) periode 2006-2010. Pengembangan metode analisis berikutnya yang disajikan dalam laporan tersebut akan membantu pengambil kebijakan, dalam kasus ini adalah Pemerintah Provinsi Daerah Istimewa Yogyakarta, sebagai pengujian pertama yang lengkap dan berharga antara data akuntansi lingkungan dan ekonomi sebelum mengambil keputusan yang berkaitan dengan kebijakan sumber daya alam, energi, dan lingkungan.Kata kunci: Emergi, neraca emergi dan laporan surplus-defisit emergi, indeks emergi, sumber daya alam.
Analisis Pengaruh Pengumuman Earning terhadap Abnormal Return dan Tingkat Likuiditas Saham: Analisis Empiris pada Nonsynchronous Trading Indah Kurniawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 2 (2006)
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 effect of the earnings information on market reaction in the Jakarta Stock Exchange. The sample consists of 34 stocks of firms from 2003 - 2004. The hypothesis was tested by market model (Brown and Warner, 1985) and correcting the beta bias made use of Fowler and Rorke Method (1983) with four lags and four leads. The signifi¬cance of the difference of market reactions was tested by Wilcoxon Signed Ranks test. The result of this research shows that earning announcements is positively responded statistically but not significantly by the market around the date of earning announcement. The dif¬ference between stock liquidity before and after the earning announcement is insignificant except trading volume.Keywords: earning, market reaction, stock liquidity
Financial characteristics, human development index, and performance: a study of local governments in Indonesia Dany Adi Saputra; Lina Nur Ardila; Purnama Siddi; Bambang Sutopo
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 2 (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.iss2.art2

Abstract

This study aims to examine whether the financial characteristics and human development index (HDI) are associated with the performance of local governments administration in Indonesia. The sample consists of 385 local governments classifying expenditures into operating and capital expenditures (Sample 1) and 53 local governments classified expenditures into direct and indirect expenditures (Sample 2). Regression result for Sample 1 indicate that special allocation funds (dana alokasi khusus, DAK) have a positive relationship with performance while general allocation funds (dana alokasi umum, DAU) and land expenditure are negatively related to performance. For Sample 2, revenue risk and DAU are negatively related to performance, whereas revenue sharing funds (dana bagi hasil, DBH) have a positive relationship with performance. Audit opinion and human development index are positively related to performance either for Sample 1 or Sample 2. These findings suggest that financial characteristics and human development index can be used as a consideration in determining financial policy and evaluation of local governments.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Hesti Setyorini Pamungkas; Abriyani Puspaningsih
Jurnal Akuntansi dan Auditing Indonesia Vol. 17 No. 2 (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.iss2.art6

Abstract

Artikel ini bertujuan menguji hubungan antara keputusan investasi, keputusan pendanaan, kebijakan deviden dan ukuran perusahaan terhadap nilai perusahaan. Dalam penelitian ini, nilai perusahaan diukur dengan Price to Book Value (PBV). Studi ini menggunakan purposive sampling method untuk menentukan jumlah sampel. Sampel yang digunakan dalam penelitian ini berjumlah 25 perusahaan manufaktur yang terdapat di Bursa Efek Indonesia yang menerbitkan laporan keuangan untuk periode 2009-2011. Metoda analisis data menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa keputusan investasi berpengaruh positif terhadap nilai perusahaan. Meskipun demikian, keputusan pendanaan, kebijakan deviden dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan.Kata kunci: keputusan investasi, keputusan pendanaan, kebijakan deviden, ukuran perusahaan, nilai perusahaan
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.
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.
Anteseden dan konsekuensi keberhasilan implementasi performance-based budgeting pada pemerintah daerah Dwi Ratmono; Rita Suryani
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.art2

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mendapatkan bukti empiris tentang anteseden dan konsekuensi keberhasilan penganggaran berbasis kinerja Pemerintah Daerah. Hipotesis penelitian ini adalah kualitas Sumber Daya Manusia, penggunaan teknologi informasi, penerapan Sistem Pengendalian Intern Pemerintah (SPIP), peran pengawasan intern/ekstern dan penerapan reward and punishment berpengaruh positif terhadap keberhasilan penganggaran berbasis kinerja. Selain itu penelitian ini juga menghipotesiskan bahwa keberhasilan penganggaran berbasis kinerja berpengaruh positif terhadap akuntabilitas kinerja. Sampel penelitian sebanyak 50 SKPD pada Pemerintah Kabupaten Pemalang. Metode analisis yang digunakan adalah SEM-PLS. Hasil uji hipotesis menunjukkan bahwa penerapan SPIP, peran pengawasan intern dan ekstern serta penerapan reward and punishment berpengaruh positif terhadap keberhasilan penganggaran berbasis kinerja. Penelitian ini tidak dapat membuktikan adanya pengaruh kualitas sumber daya dan penggunaan teknologiinformasi terhadap keberhasilan penganggaran berbasis kinerja. Hasil pengujian juga membuktikan bahwa keberhasilan penganggaran berbasis kinerja berpengaruh positif terhadap akuntabilitas kinerja. Penelitian ini juga memberikan bukti empiris bahwa penganggaran berbasis kinerja merupakan variabel intervening pada pengaruh SPIP, pengawasan, dan reward reward and punishment pada akuntabilitas.

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