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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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Efek Informasi Asimetri Terhadap Kebijakan Dividen Hadri Kusuma
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 asymmetric information on dividend policy using an alternative explanation of pecking order theory for a sample of manufacturing firms listed on the Jakarta Stock Exchange between 2000 and 2004. The result of the tests indicates that dividends are negatively related to the level of asymmetric information. This finding is consistent with the theory of pecking order but does not provide a support for the signaling theory.Keywords: asymmetric information, dividend, signaling theory, pecking order theory
Pengaruh Struktur Kepemilikan Perusahaan Pada Kinerja: Faktor Ketidakpastian Lingkungan Sebagai Pemoderasi Muchammad Syafruddin
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

Besides examining strong relationship between outside ownership concentration and organizational performance, based on the agency theory, theoreticians in financial field also sug¬gest that there is a contradictory relationship between insider ownership and organizational performance. Past empirical studies showed that the insider ownership and organizational performance have not firmly established this relationship. On the basis of the contingency theory and agency theory, the current study postulates and tests the impact of environmental uncertainty on the insider ownership and performance nexus. The study finds that estimation results support the hypothesis that there is significantly positive relationship between outside ownership concentration and organizational performance. The estimation results also show that there is significant positive impact of environmental uncer¬tainty on the insider ownership and firm's performance, but insider ownership factor alone is not significantly influencing firm’s performance.Keywords:    outside ownership concentration, insider ownership, environmental uncer¬tainty, organ¬izational performance, agency theory, contingency theory.
Sifat-Sifat Time-Series dari Angka Akuntansi dan Konservatisme Industri Manufaktur Nur Sayidah
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

This research examines the changing time-series properties of accounting numbers and conservatism over 1995-2003. Accounting numbers which is studied are profitability, cash flow and accrual. We use accumulation of non operating accrual and variability of earning distribution as measures of conservatism. The result of every year analysis show that percentage of reporting losses and profitability have not specific pattern over research periods. The sub period analysis result the different finding. Percentage of reporting losses have increased from before monetary crisis to after monetary crisis. Profitability have decreased from before monetary crisis to after monetary crisis. Profitability fluctuation is not a result of change in the distribution of cash flow. T-test of non operating accrual accumulation and variability of earning distribution have evidenced an increasing of reporting conservatism.Keywords: conservatism, earning, cash flow, accrual   
Pengaruh Sistem Kontrol Tidak Langsung Terhadap Hubungan Participation Standard Setting, Standard Tightness, Standard-Based Incentive, Job-Related Stress dan Job Performance Kiryanto Kiryanto; Sutapa Sutapa
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 test the effect of indirect control system on Participative Standard Setting, Standard Tightness, Standard-Based Incentive, Job-Performance and Job-Related Stress. This research is based on the previous research by Demski and Feltham (1978). The research took samples of public accountants in Central Java and Yogyakarta and the method of data collection is purposive method which collects 67 public accountants. By using path analysis the research shows that three components (Participative Standard Setting, Standard Tightness, Standard-Based Incentive) have significantly effected job performance through job-related stress. Keywords:    participative standard setting, standard tightness, standard based incentives, job related stress, job performance, sistem kontrol tidak langsung
Pengaruh Penggunaan Anggaran dan Gaya Manajemen Terhadap Hubungan antara Perubahan Strategik dan Kinerja Organisasi Siti Musyarofah
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 examines the interaction influence of strategic changes with the budget use and management style on the performance of organization. The questionnaire sent to general manager of corporations listed on Standard Trade & Industry Directory Indonesia 2002th published by Kompas, PT. Forty two answers of respondent were analyzed with Moderated Regression Analy¬sis (MRA). The result of the analysis did not support to the two formulated hypotheses. It shows that the inter¬action influence between strategic changes with the budget use style and management style did not statistically improve the performance of the organization. In other words, strategic changes will have a positive influence on the performance when the corporation used unproved budget interactively.Keywords: strategic change, budget use, management style and performance of organization.
Autokorelasi Silang Return Saham Perusahaan Besar dan Perusahaan Kecil di Bursa Efek Jakarta Noor Endah Cahyawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 2 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this study is to examine to what extent lagged large firm return can pre¬dict current small firm returns. Samples include all Jakarta Stock Exchange’s companies that re¬lease their annual financial statements (net income) during January-July in 1998, 1999, 2000, 2001 and 2002.The results of this study: First, lagged large firm return granger cause to current small firm returns. Thus, lagged large firm returns contain predictive power over current small firm re¬turns. Second, size based portfolio return cross-autocorrelations is significantly different in up and down markets but there is no directional asymmetry. Third, cross-autocorrelations coefficient is significantly different when portfolio returns become more synchronous. Fourth small firm returns autocorrelations have no effect significantly to the returns cross-autocorrelations. Fifth, small firm respond common information much more slowly than large firm. This study also finds that small firm responds good news much more slowly than large firm but respond bad news without a delay.
Konsekuensi Penggunakan Entity Theory sebagai Konsep Dasar Standar Akuntansi Perbankan Syari’ah Iwan Triyuwono
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

The objective of the paper essentially is to criticize an important assumption of PSAK No. 59, that is, entity theory which is implicitly utilized as a basis for setting PSAK No. 59.After analyzing the theory, it is indicated that entity theory is strongly influenced by capi¬talistic and utilitarian values which consequently: (1) shapes accounting to be (1) egoistic, (2) ma¬terialistic, (3) masculine, (4) quantitative, and (5) neglects externalities.Under the values of capitalism and utilitarianism, it is probable that users of the Financial Statements of Islamic Banks will behave in the same manner with the conventional ones.Keywords: Entity Theory, Capitalism, Utilitarianism, Egoism, and PSAK No. 59.
Kinerja Keuangan Perbankan Swasta Nasional Indonesia Sebelum dan Setelah Krisis Ekonomi Surifah Surifah
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 aim of this study is to analyze the performance of the private banks in Indonesia before and after the economic crisis. The results of the study could be useful for those who are concerned with the healthiness and the performance of the banks.The study involved thirty-two private banks selected from the Indonesian banking Directory using purposive sampling method. From the directory, the researcher also collected the annual financial reports of the sample banks from 1994 through 1999.A number of statistical tools were used for data analyses including the data normality test, the Mann-Whitney U test, and the independent t-test. Results indicated that all variables, except for management leverage, are not normally distributed. The Mann-Whitney test suggested that while significant differences exist in the average ratio of capital, assets, management, and liquidity between the two periods, there was no significant difference in the average ratio of earnings and profitability. Most ratios were higher after crisis period than before one. The independent t-test supported most of these findings. It demonstrated that whereas significant differences exist in the ratios of productive assets quality, management, and liquidity, there were no significant differences in the earnings ratios.
Sikap Akuntan terhadap Advertensi Jasa Akuntan Publik Nasyiah Hp; Payamta Payamta
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 1 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Pada tanggal 5 Mei 2000 advertensi jasa akuntan publik resmi diijinkan. Logikanya, akuntan publik adalah pihak yang paling berbahagia dengan adanya aturan baru ini. Namun hasil penelitian-penelitian sebelumnya masih belum kuat dukungannya terhadap peraturan iklan akuntansi publik tersebut. Hal ini mendorong peneliti untuk mengetahui apakah akuntan non-publik juga mempunyai sikap yang positif terhadap advertensi jasa akuntan publik ini.Populasi dalam penelitian ini adalah akuntan di Jawa tengah yang berpendidikan S-1 akuntansi. Data diperoleh melalui penyebaran kuesioner. Uji-t yang terdiri dari One Sample Statistics dan Independent Samples Test digunakan untuk menganalisis data. Uji validitas menggunakan teknik korelasi Product Moment, sementara Cronbach Alpha digunakan untuk menguji reliabilitas. Pengujian normalitas menggunakan Kolmogorv Smirnov serta pengujian homogenitas antar varian menggunakan Lavene’s Test.Hasil pengujian hipotesis menunjukkan bahwa akuntan bersikap positif terhadap advertensi jasa akuntan publik. Di samping itu, tidak ada perbedaan sikap yang signifikan antara akuntan publik dan akuntan non publik. Dari analisis deskriptif diketahui bahwa akuntan publik masih berikap negatif dilihat dari aspek harga jasa, persaingan antar KAP dan intervensi pemerintah. Akuntan publik dan akuntan non publik setuju bahwa jenis jasa yang paling pantas diadverten-sikan adalah jasa konsultasi manajemen sedangkan media yang paling sesuai adalah majalah profesional. Akuntan publik juga berpendapat bahwa spesialisasi merupakan kandungan advertensi yang paling sesuai, sementara akuntan non-publik menganggap ketersediaan jasa yang paling sesuai sebagai kandungan advertensi.Key words: Sikap, akuntan publik, akuntan non-publik, advertensi jasa akuntan publik
The Occurrence of Environmental Disclosures in The Annual Reports Susi Susi
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

This study aims to evaluate whether the occurrence of environmental disclosures in a corporate annual report is associated with a firm environmental visibility. As environmentally visible firms are easier to observe by relevant constituents, they are more vulnerable to public scrutiny. This paper hypothesizes that environmentally visible firms tend to disclose environ-mental information in their annual reports as compared to those of less visible companies. A firm’s environmental visibility is proxied by size, profitability and industry sensitivity to the environment. While firm size is measured by total asset and profitability is measured by return on Asset (ROA), industry sensitivity is measured by the sensitivity of firm activities to the envi-ronment. Industry sectors such as banking, insurance, finance, services are considered as non-sensitive, whereas those of chemical, forestry, mining, automotive, paper and timber, are consid-ered as sensitive sectors. This paper uses the categorization by the Indonesian Accounting Stan-dards (PSAK) No. 32 and 33 which considers forestry and mining firms as the most environmentally sensitive industries by requiring firms in these sectors to report any material information regarding environmental issues. Environmental disclosure in this study is measured by the occurrence of environmental information in the annual reports using a dummy variable (1, if it occurs and 0, otherwise). The sample consists of 205 companies listed on Jakarta Stock Exchange in 2002. It is found that 66 of companies under non-sensitive industries did not mention any environmental information. This study also shows that the occurrence of environmental disclosure in annual reports of Indonesian companies is associated with size and industry sector, but not with profitability.Keywords:    environmental disclosure, environmentally sensitive industry, returns on asset, prof-itability, logistic regression

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