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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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Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern Arga Fajar Santosa; Linda Kusumaning Wedari
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 2 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study provides the investigation over the acceptance of `going concern` audit opinion which can be performed by observing the company’s internal condition such as the audit quality, company’s financial condition, audit opinion prior year, company’s growth, and company size.Samples are obtained by sampling purposive method and obtained 310 observation data from 2001–2005. The logistic regression model testing is conducted four times because the financial condition variable has four different proxy models of bankcruptcy. The result of this research is that the audit quality and company growth do not influence on `going concern` opinion. The company size and company`s financial condition influences negatively toward the `going concern` opinion when the proxy model of bankcruptcy used the Altman Model and Springate Model, while the Zmijeski and the Revised Altman models are rejected. The `going concern` audit opinion prior year has positive influence toward `going concern` opinion.Keyword:    Going concern opinion, audit quality, financial distress, audit opinion prior year, growth, company size, The Zmijeski (1984), The Altman Model (1968), Revised Altman model (1993), The Springate Model (1978)
STUDI EKSPLORATORI HUBUNGAN ANTARA KONVERGENSI IFRS DENGAN BIAYA AUDIT Nur Cahyonowati
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 menguji konsekuensi ekonomi dari adopsi IFRS di Indonesia. IFRS adopsi diprediksi akan meningkatkan biaya audit. Penelitian ini menemukan bahwa biaya audit telah meningkat secara signifikan pada pra dan pasca adopsi IFRS. Selain itu, penelitian ini menyarankan bahwa kompleksitas audit lebih mungkin dianggap sebagai prediktor biaya audit dibandingkan dengan risiko litigasi. Ukuran perusahaan, proksi untuk kompleksitas audit, ditemukan menjadi prediktor yang signifikan untuk layanan audit.Kata kunci: biaya audit, kompleksitas audit, risiko litigasi.
Pengaruh Komitmen Organisasional dan Keterlibatan Kerja Terhadap Hubungan Antara Etika Kerja Islam dengan Sikap Terhadap Perubahan Organisasi Indira Januarti; Ashari Bunyaanudin
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

 This research examines the influence of organizational commitment and the involve¬ment in work to the relation between Islamic work ethics and attitude to organiza¬tional change. The samples are 32 lecturers and 31 accountant staff. Linear regression and absolute ap¬proach is used to test the effect of job involvement and organizational com¬mitment.The results of this research show that Islamic work ethics do not affect the attitude toward organizational change directly. The involvement in job has strong influence to the rela¬tion between Islamic work ethics and attitude to organizational change, while organiza¬tional com¬mit¬ment does not have strong influence to the relation between Islamic work ethics and attitude toward organizational change.Keywords:    Islamic work ethics, job involvement, organizational commitment, attitude to organiza¬tional change.
Pengaruh intellectual capital dan corporate governance terhadap business performance: pendekatan persamaan struktural Desnoni Nandaria; Hadri Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol. 18 No. 1 (2014)
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.vol18.iss1.art2

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital dan corporate governance terhadap business performance dan pengaruh financial performance terhadap market performance. Penelitian ini merupakan pengembangan penelitian sebelumnya dengan menambahkan indikator disetiap variabel. Sampel penelitian ini adalah 36 perusahaan dari industri keuangan yang terdaftar di Bursa Efek Indonesia untuk periode 2007 sampai 2011. Partial Least Square (PLS) digunakan untuk menganalisis data. Temuan menunjukkan bahwa intellectual capital berpengaruh signifikan terhadap financial performance, dan corporate governance berpengaruh signifikan terhadap financial performance dan market performance. Financial performance berpengaruh signifikan terhadap market performance. Hasil dan implikasi penelitian ini didiskusikan di bagian akhir penelitian ini.Kata Kunci: Intellectual Capital, Corporate Governance, Business Performance
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 corporate governance, profitabilitas dan karakter eksekutif terhadap tax avoidance pada perusahaan yang terdaftar di BEI Muhammad Fajri Saputra; Dandes Rifa; Novia Rahmawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 1 (2015)
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.vol19.iss1.art1

Abstract

Penelitian ini bertujuan untuk menentukan pengaruh corporate governance, profitabilitas, dan karakter eksekutif terhadap tax avoidance di perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Elemen dari corporate governance berisi proporsi dewan, kualitas audit, dan audit komite, sedangkan profitabilitas berisi return on assets dan karakter eksekutif. Sampel penelitian ini adalah perusahaan properti, real estate, dan building construction yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Sampel yang dibangun adalah 38 perusahaan yang dipilih dengan purposive sampling. Analisis data menggunakan multiple regression untuk menguji hipotesis. Hasil menunjukkan bahwa proporsi dewan, kualitas audit, dan audit komite tidak signifikan mempengaruhi tax avoidance. Sementara itu, return on assets dan karakter eksekutif signifikan mempengaruhi tax avoidance. 
Faktor-Faktor yang Berpengaruh Terhadap Kepuasan Kerja dan Kinerja Manajer Perusahaan Manufaktur Abriyani Puspaningsih
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

This research is aimed to expose the effect of some variables on the job satisfaction and the performance of manufacturing company managers. Respondents in this research were the managers of the big scale manufacturing companies in Indonesia. The data in this research were collected through mail quesionares. The data analysis was carried on by regression analysis.The results from the analysis showed that the effect of some variables (budgetary par¬ti¬cipation, budget goal clarity, budgetary feedback, education and job experience) on the job satis¬faction is 49,1 percent. This indicates that 50,9 percent of the job satisfaction is affected by other variables, which were not used in this research.The other results from the analysis showed that the effect of some variables (budgetary participation, budget goal clarity, budgetary feedback, education and job experience) on the per¬formance of manager is 45.5 percent. This indicates that 54.5 percent of the performance of man¬ager is affected by other variables which were not used in this research.Key words:    budgetary participation, budget goal clarity, budgetary feedback, education, job experience, job satisfaction and the performance of managers.
Financial report and public accountability culture in Indonesia Bambang Setiono; Dody Hapsoro
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.art6

Abstract

Studi ini mengkaji kualitas Akuntabilitas publik di Indonesia yang representasikan oleh praktik laporan keuangan menggunakan teori legitimasi. Kami menemukan praktik akuntabilitas publik di Indonesia masih di legitimasi pragmatis. Laporan keuangan dan audit laporan ini dikembangkan hanya untuk pengguna utama laporan keuangan. Mereka tidak disiapkan untuk kepentingan masyarakat umum, DPR dan pemerintah sebagai representasi dari masyarakat belum mengembangkan budaya tata kelola laporan keuangan dan audit untuk memastikan bahwa praktek akuntabilitas di Indonesia menyajikan informasi yang benar atau adil yang diharapkan oleh masyarakat. Masyarakat membutuhkan informasi tentang seberapa efektif pemerintah dalam menggunakan dana negara untuk memenuhi janji mereka dalam kampanye pemilu serta kewajiban mereka sebagaimana diatur dalam banyak hukum yang mengatur operasi dari pemerintah. Masyarakat juga perlu informasi tentang keamanan dan tumbuh dari kekayaan mereka disimpan di sektor keuangan seperti yang dijanjikan oleh bank dan lembaga keuangan non-bank.
Pengaruh Partisipasi dalam Penyusunan Anggaran Terhadap Kepuasan Kerja dan Kinerja Manajer Abriyani Puspaningsih
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 2 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this paper is to discuss the effect of budget participation on job satisfaction and managers’ performance. The discussion of this study describes the relationship impact budget participation on job satisfaction and managers’ performance through intervening variables (role ambiguity, job relevan information) and moderating variables (job difficulty, locus of control or culture dimension) directly and indirectlyKey words: Budget participation, job satisfaction, and manager’s performance.
Spiritual Intelligence, Emotional Intelligence and Auditor’s Performance Rustam Hanafi
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 objective of this research was to investigate empirical evidence about influence audi-tor spiritual intelligence on the performance with emotional intelligence as a mediator variable. Linear regression models are developed to examine the hypothesis and path analysis. The de-pendent variable of each model is auditor performance, whereas the independent variable of model 1 is spiritual intelligence, of model 2 are emotional intelligence and spiritual intelligence. The parameters were estimated by questioner data, with of 83 auditor respondent had worked in public accountant firms all of Jawa Tengah and Daerah Istimewa Yogyakarta.Results of testing showed that empirical evidence supports all the proposed hypothesis. With path analysis, this research shows relation of third variables (spiritual intelligence, emo-tional intelligence, and performance) that spiritual intelligence has indirect positive influenced to performance with emotional intelligence as the mediator variable.Keywords: Spiritual Intelligence, Emotional Intelligence, Performance.

Page 24 of 40 | Total Record : 397

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