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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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Green Accounting di Daerah Istimewa Yogyakarta: Studi Kasus Antara Kabupaten Sleman dan Kabupaten Bantul Joko Susilo
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

This paper focused on four environmental aspects, environmental awareness, environmental involvement, environmental accounting and environmental audit. Cities have achieved a lot of progress in these fields. Sleman and Bantul are cities that are still in their early stages. The result shows that they are aware of environment protection issues and their commitment to environment protection is high. Their high commitment is represented from their willingness to report and perform environment audit. Unfortunately, what they mean about environmental reporting is qualitative reporting that is absolutely different from environmental accounting. They have not report a quantitative reporting. The result of Mann Whitney test shows that there is difference between Sleman and Bantul in terms of circumstances leading to environmental involvement, environmental reporting, and auditing. Keywords:    green accounting, environmental accounting, sustainability accounting, environmental accounting disclosure
ANALISIS PENGUNGKAPAN INFORMASI CORPORATE SOCIAL RESPONSIBILITY DAN PENGARUHNYA TERHADAP RETURN SAHAM Riantri Barus; Azhar Maksum
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

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pengungkapan informasi CSR dan pengaruhnya terhadap return saham. Sampel sebanyak 176 perusahaan yang mempublikasikan laporan tahunan tahun 2009 pada website BEI, yang dianalisis dengan menggunakan analisis regresi. Hasil penelitian menujukkan bahwa ukuran perusahaan, ukuran dewan komisaris, dan profil perusahaan berpengaruh terhadap pengungkapan informasi CSR pada laporan tahunan. Hasil penelitian juga menunjukkan bahwa pengungkapan informasi CSR berpengaruh terhadap return saham. Hal ini membuktikan bahwa investor mempertimbangkan aspek sosial dalam mengambil keputusan untuk berinvestasi.Kata kunci: Corporate Social Responsibility (CSR), ukuran perusahaan, ukuran dewan komisaris, profil perusahaan, return saham.
PENGARUH KOMITMEN ORGANISASI TERHADAP KEPUASAN KERJA AKUNTAN PUBLIK DENGAN ROLE STRESS SEBAGAI VARIABEL MODERATING Amilin Amilin; Rosita Dewi
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

        The purpose of this research is to analized the influence of organizational commitment to job satisfaction of public accountants with a role stress as moderating variabel. The samples of this research are 54 public accountants that worked at public accountants office which registered in Jakarta. The data were analized by multiple regression method with moderating variabel.        The result of this analysis of individual test show that role conflict is not moderated of relation by organizational commitment with job satisfaction. Also with role ambiguity which not moderated of relation by organizational commitment with job satis¬faction. The main practical implication of this research is that the public accountants organization must be attention to jobs expectation of their auditors. Because that is the factors that rising the organizational commitment and in the future it will be to give a high job satisfaction.Keywords: organizational commitment, role stress, role conflict, role ambiguity, job satisfaction.
PENGUKURAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PERBANKAN SYARIAH DI INDONESIA Rina Trisnawati
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

Sebagian besar penelitian mengenai pengukuran pengungkapan tanggung jawab sosial perusahaan yang telah dilakukan pada perbankan syariah menggunakan indeks Islamic Social Reporting (ISR). Hasil penelitian menunjukkan bahwa skor pengungkapan CSR perbankan syariah menggunakan indeks tersebut hasilnya rendah (30%-40%). Maka penelitian ini didesain untuk melakukan pengukuran CSR yang baru dengan melakukan konvergensi GRI (121 item) dan ISR (72 item). Sampel penelitian adalah 5 bank syariah yang terdaftar di Bursa Efek Indonesia. Unit analisisnya adalah laporan keuangan bank syariah dan publikasi CSR periode 2009-2011. Analisis data menggunakan content analysis dan decomposition analysis. Hasil analisis menunjukkan bahwa konvergensi indek GRI dan indek ISR harus dilakukan untuk indikatorindikator seperti tenaga kerja, pemerintah, ekonomi dan tanggung jawab terhadap produk dan jasa. Pengukuran CSR yang baru menghasilkan 90 item pengukuran dengan 10 indikator. Diharapkan hasil ini memberikan kontribusi signifikan pada pengungkapan CSR khususnya untuk industri perbankan di Indonesia.Kata kunci: Corporate Social Responsibility (CSR), GRI, ISR, pengungkapan
Pengaruh Kecanggihan Investor terhadap Ketepatan Reaksi Pasar dalam Merespon Pengumuman Dividen Meningkat Marfuah Marfuah
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 primary purpose of this study is to test the impact of investor sophistication toward the accuracy of market reactions in responding dividend increase announcement at the Jakarta Stock Exchange. The study employs the proportion of firm shares held by institutional investors as the proxy for investor sophistication. The sample for this research is 80 companies during the period of 2000-2002. The result indicates there is no impact of investor sophistication toward accuracy of market reactions in responding dividend increase announcement at Jakarta Stock Exchange.Keyword: dividend increase, information content, decisionally efficient market, investor sophistication, institutional ownership.
THE EFFECT OF NON-RECURRING ITEM TRANSACTIONS ON THE POSSIBILITY OF FIRMS TO SMOOTH INCOME: THE CASE OF INDONESIAN LISTED FIRMS Theresia Trisanti
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.art4

Abstract

Riset ini meneliti salah satu kreativitas akuntansi yaitu pemerataan laba. Pemerataan laba didefinisikan sebagaitindakan manajemendengan sengaja meratakanfluktuasi laba perusahaan ketingkat laba yang dianggap normal untuk perusahaan sejenis (Chong, 2008). Dalam riset ini, praktek pemerataan laba perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia dideteksi melalui bukti empirik dari transaksi item-tem yang jarang terjadi yang digunakan sebagai instrumen untuk pemerataan laba. Data yang digunakan untuk penelitianadalah laporan keuangan dari perusahaan yang diperoleh melalui DataStream periode 2009- 2013. Sampel perusahaan diklasifikasikan sebagai yang perusahaa yang melakukan pemerataan laba dan tidak melalukan pemerataan laba denganmenggunakan Moses Indexyang sudah dimodifikasi (Atik, 2009). Hasil penelitian menunjukkan bahwa melalui transaksi item- item yang tidak biasa, perusahaan dapat melakukan transaksi pemerataan laba.Hasil uji regresi menunjukkan bahwa variabel independen seperti profitabilitas dan jumlah utang berpengaruh terhadap praktik pemerataan laba tetapi ukuran perusahaan tidak berpengaruh terhadap praktik pemerataan laba.Kata kunci: praktik pemerataan laba, transaksi item-tem yang jarang terjadi, ukuran perusahaan, jumlah utang dan profitabilitas.
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.
A LEARNING OF NEW ZEALAND: A STEP TOWARD GOOD GOVERNANCE FOR INDONESIA Indra Bastian
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

A number of public finance management reforms over the last several decades have served to improve governance in Indonesia. In too many cases, however, reform measures have failed to realize their full potential. Certainly the need for fundamental change was widely accepted. Indonesia has been examining major public finance reform initiatives in a number of jurisdictions that are relevant to Indonesia, with a view to fostering improvements in governance. Our examination of reforms in New Zealand encompassed an extensive review of the literatures. From the New Zealand's experience, it will be an input for implementing good governance in Indonesia.Keywords: New Zealand, Good Governance, Benchmark 
HUBUNGAN KUALITAS AUDIT DENGAN PELUANG INVESTASI DAN MANAJEMEN LABA Merry Katili Sastro Sarunggalo; Sylvia Veronica Siregar
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

Penelitian ini menginvestigasi hubungan antara kesempatan investasi dan kualitas audit, serta meneliti pengaruh kualitas audit terhadap hubungan antara kesempatan investasi dengan manajemen laba. Sampel penelitian terdiri dari 463 perusahaan yang terdaftar di bursa saham untuk periode 2007-2009. Metoda analisis yang digunakan adalah regresi logistik dan regresi linier berganda. Temuan kajian menunjukkan bahwa kesempatan investasi berhubungan positif dengan kualitas audit (diukur dengan ukuran auditor). Selain itu, kajian menunjukkan bahwa kualitas audit (yang diukur dengan auditor spesialisasi industri) dapat mengurangi pengaruh positif kesempatan investasi dan manajemen laba.Kata kunci: kesempatan investasi, kualitas audit, ukuran auditor, auditor spesialisasi industri, manajemen laba
Faktor-Faktor yang Mempengaruhi Earnings Response Coeficient pada Perusahaan yang Terdaftar di Bursa Efek Jakarta Sri Mulyani; Nur Fadjrih Asyik; Andayani Andayani
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 objective of this study is to examine factors affect earnings response coefficient consist of earnings persistence, capital structure, systematic risk (beta), earnings growth, and firm size (Scott, 2000). The study added one variable, that is audit quality. Teoh and Wong (1993) argue that audit quality is positively associated with client’s quality of earnings and the earnings response coefficient.Samples used in this study are 255 firms listed in the Jakarta Stock Exchange (JSE) from 2001-2005. The study tested hypothesis by using multiple regression analysis models. The results of study show that all of the factors (earnings persistence, capital structure, systematic risk (beta), earnings growth, and firm size) influence earnings response coefficients, exception audit quality is not statistically significant influence earnings response coefficients. Keywords: earnings response coefficient, audit quality, earnings quality

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