cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Arief Rahman
Contact Email
jaai.jurnaluii@gmail.com
Phone
-
Journal Mail Official
jaai.jurnaluii@gmail.com
Editorial Address
-
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
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
 5   6   7   8   9 
Indonesia’s Aggregated Accounting Egulatory Compliance Agus Setyadi; Rusmin Rusmin; Greg Tower; Alistair M Brown
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine aggregate Indonesian Accounting Regulatory Compliance (IARCagg) by analyzing 220 Indonesian non-financial companies annual reports for yearly-ending 2006 listed on the Indonesia Stock Exchange (IDX). Agency theory offers insights into the listed companies’ IARC practices, particularly in ascertaining whether enhanced corpo-rate governance and differing ownership and governance structures lead to increased IARC. This study uses a 29-item index derived from Indonesian accounting standards on inven-tory, fixed assets, and depreciation to measure the level of regulatory compliance of Indonesian listed companies. Analysis reveals a level of 60.61% compliance with accounting rules. Regression analy-sis shows that the variables of firm size and return on assets are significant predictors of IAR-Cagg. Bigger and more profitable companies have far higher compliance with accounting rules.There is a data limitation in that this study is a cross sectional examination that focuses on Indonesian accounting standards: inventory, fixed assets, and depreciation. Nevertheless, this cross sectional examination provides the latest version of firms listed on the IDX and accurate in-formation on the business environment in Indonesia as at 31 December 2006.Although Indonesian firms may have complied with more than 50% of the key accounting rule provisions, regulatory intervention is still needed to ensure there is full compliance with In-donesian accounting regulations. Such regulation might include sanctions as promulgated by multilateral financial organizations.No previous accounting compliance studies have been performed using an Indonesian data sample set. Critically, this study considers whether the concepts of ownership structure and corporate governance determine accounting compliance.Keywords: Indonesia, listed firms, compliance, and accounting standards
Reformasi pengelolaan keuangan daerah: implementasi value money audit sebagai antisipasi terhadap tuntutan akuntabilitas publik Mardiasmo Mardiasmo
Jurnal Akuntansi dan Auditing Indonesia Vol 4, No 1 (2000)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dikeluarkannya Undang-Undang No. 22 Tahun 1999 dan Undang-Undang No. 25 Tahun 1999 telah membuka jalan bagi pelaksanaan reformasi sektor publik di Indonesia. Kedua undang-undang tersebut menimbulkan imlikasi perlunya dilakukan reformasi manajemen keuangan daerah yang meliputi reformasi pembiayaan, reformasi anggaran, reformasi akuntansi, dan reformasi audit di lingkungan pemerintah daerah. Reformasi sektor publik perlu dilakukan untuk merespon tuntutan akuntabilitas publik dan pelaksanaan kepemerintahan yang baik (good governance). Artikel ini membahas pengaruh UU No. 22 Tahun 1999 dan UU No. 25 Tahun 1999 terhadap reformasi manajemen keuangan daerah, terutama reformasi audit. Reformasi audit di sektor publik yang diperlukan meliputi perubahan pelaksanaan audit dari conventional audit menuju value for money audit.
PENGGUNAAN DESEPSI DALAM EKSPERIMEN: IMPLIKASI ETIS DAN METODOLOGIS SERTA PENANGANANNYA Ertambang Nahartyo
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 2 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tulisan ini berisi paparan tentang kontroversi di seputar pemanfaatan desepsi atau muslihat dalam ranah penelitian yang menggunakan desain eksperimen. Desepsi merupakan salah satu bentuk manipulasi dalam eksperimen yang mempunyai setidaknya dua implikasi penting: aspek metodologis dan aspek etis. Dua pertanyaan penting yang mengemuka adalah: apakah desepsi mengancam validitas hasil penelitian eksperimen dan sejauh mana desepsi dapat merendahkan harkat martabat manusia sebagai subjek penelitian eksperimen? Pemaparan dimulai dengan latar belakang beberapa penelitian yang kontroversial, dilanjutkan dengan definisi desepsi menurut sementara ahli, tinjauan terhadap sisi etika dan metodologi desepsi, serta manajemen desepsi dalam penelitian. Pemaparan berlanjut dengan mengetengahkan penggunaan desepsi dalam penelitian bidang ekonomika dan bisnis. Artikel ini diakhiri dengan kesimpulan yang menjelaskan keunggulan dan kelemahan desepsi.Kata kunci: desepsi, penelitian eksperimen, etika riset
Pengaruh Kompleksitas Tugas dan Locus Of Control Terhadap Hubungan Antara Gaya Kepemimpinan dan Kepuasan Kerja Auditor Cecilia Engko; Gudono Gudono
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 2 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examined the effect of task complexity and locus of control to relationship between leadership style and job satisfaction. This research applies leadership style with contingency approach and Path Goal Theory of Leadership. The sampling technique is purposive sampling. Data collected by sending questionnaire direct to various public accountant offices (KAP). The respondents are junior auditors in Surabaya, Semarang and Yogyakarta. The junior auditors partici¬pated in this research are 90 respondents of 19 Public accountant Offices (KAP).Hypothesis testing is using Two Way Analysis of Variance (ANOVA). The result of this research indicates that the lower task complexity; supportive leadership style will increase job satisfaction of junior auditors. This research also shows that task complexity could not moderate the relation between directive leadership style and job satisfaction, locus of control could not moderate the relation between directive leadership style and job satisfaction, locus of control could not moderate relation between supportive leadership style and job satisfaction.Keyword:    Direct leadership style, supportive leadership style, task complexity, locus of control and job satisfaction.
Anlisis fundamental dan prediksi earning pada perusahaan manufaktur di Bursa Efek Jakarta (BEJ) Mas'ud Machfoedz
Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 2 (1999)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper examines the association between fundamental signals used by Lev and Thiagarajan (1993) and future earnings using 52 sample of manufacturing firm listed in the Jakarta Stock Exchange (JSX). Results of the study indicate the from the aggregate score of the nine fundamental signals, there of the signals were significantly associated with the change in one-year-ahead earnings per share (EPS), but not with mean change in two-year ahead EPS. This study also founds that the change in one-year-ahead EPS was also associated with the year(s) as control variable(s).
RELEVANSI NILAI ATAS INFORMASI AKUNTANSI, STRUKTUR KEPEMILIKAN SAHAM, DAN AFILIASI GROUP BISNIS Imam Subekti
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 2 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menginvestigasi kegunaan dari informasi akuntansi yang utama, yaitu laba dan nilai buku pada perusahaan publik Indonesia. Hasil penelitian ini menunjukkan bahwa relevansi nilai laba dan nilai buku adalah lebih kecil untuk perusahaan yang bersatus group bisnis dibandingkan dengan perusahaan tunggal. Bukti ini konsisten dengan pandangan bahwa kualitas informasi akuntansi yang disediakan oleh perusahaan-perusahaan kelompok adalah lebih rendah dibandingkan dengan perusahaan tunggal, hal ini dapat disebabkan oleh kurang efektifnya penerapan struktur tata kelola pada kelompok perusahaan di Indonesia. Hasil penelitian ini juga menunjukkan bahwa kepemilikan saham institusional (sebagai proksi untuk efek monitoring) berpengaruh positif pada relevansi nilai informasi akuntansi. Selanjutnya, hasil riset juga menunjukkan bahwa ada pergeseran nilai relevansi dari laba ke nilai buku. Nilai relevansi laba telah menurun. sebaliknya, relevansi nilai dari nilai buku cenderung mengalami kenaikan.Kata kunci: nilai relevansi, struktur kepemilikan, dan afilasi group bisnis.
Persepsi Mahasiswa Jurusan Akuntansi Reguler Dan Non Reguler tentang Pendidikan Profesi Akuntansi Icuk Rangga Bawono; Mochammad Novelsyah; Arum Lutfia
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 2 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to examine the perception of regular and non-regular undergraduate students majoring in accounting about Pendidikan Profesi Akuntansi (PPAk). It is also to know wheter any difference perception about PPA between regular student of S1 accounting with non-regular student. Respondents consist of 365 regular students and 77 non-regular students of accounting major. All data were processed previously with validity test (Pearson moment) and reliability (Alpha Cronbach). The Result of this research indicates that undergraduate students of accounting major have positive perception about PPAk. There is difference perception between regular and non-regular student about Pendidikan Profesi Akuntansi (PPAk).Keywords: Pendidikan Profesi Akuntansi (PPAk), positive perception, difference perception, regular student of S1 accounting, and non-regular student of S1 accounting
Mapping the results of management accounting research in Indonesia Ratnaningrum Ratnaningrum; Lyna Latifah; Suyanto Suyanto; Y. Anni Aryani; Doddy Setiawan
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.art3

Abstract

During this time, the publication of the management accounting research is still left behind that of financial accounting. Moreover, there is no description of the previous literature about the causes and effects of management accounting practices in Indonesia. This study aims to describe the accounting management practices in Indonesia by mapping the results of empirical research to answer the questions in each study on what is being observed, what is the direction, what is the type of relationship, and to what level the analysis is. The data collection method used is by mapping the theories which are consistent with the empirical study on management accounting. There are 31 articles which are taken from the accredited national journals and can be tracked online from 2005 to 2017. This study shows that the result of management accounting research consists of four maps. These four maps cover the causes and effects of individual level budgeting; causes and effects of subunit and organizational level budgeting; information for planning and control; performance measures and incentives. The maps with absolutely no research result are:  the map of management accounting changes, contract and control: micro processes, individual judgments and decisions, management accounting in historical and social context, organizational change and relation of financial and operational reality. Based on the result, it can be concluded that accounting management research in Indonesia is only restricted on certain topics, especially in the topic of information for planning and control.
PENGARUH SISTEM PENGENDALIAN INTERN DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN FAKTOR EKSTERNAL SEBAGAI VARIABEL MODERATING Reni Yendrawati
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.art7

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian intern dan kapasitas sumber daya manusia terhadap kualitas informasi laporan keuangan dengan faktor eksternal sebagai variabel moderating. Pengumpulan data dilakukan dengan memberikan kuesioner kepada semua pengelola keuangan pada Dinas Sosial Daerah Istimewa Yogyakarta. Responden penelitian berjumlah 44 orang. Hasil penelitian menunjukkan bahwa sistem pengendalian intern berpengaruh negatif terhadap kualitas informasi laporan keuangan, kapasitas sumber daya manusia berpengaruh positif terhadap kualitas informasi laporan keuangan dan faktor eksternal dapat memoderasi pengaruh sistem pengendalian intern terhadap kualitas informasi laporan keuangan. Sedangkan faktor eksternal tidak dapat memoderasi pengaruh sumber daya manusia terhadap kualitas informasi laporan keuangan.Kata kunci: sistem pengendalian intern, kapasitas sumber daya manusia dan kualitas informasi laporan keuangan.
Value Relevance of Accounting Numbers: Evidence from The Jakarta Stock Exchange (Jsx) Eko Suwardi
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 1 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper investigates value relevance of accounting numbers of the firms listed at the Jakarta Stock Exchange (JSX) for the period of 1993-2001. This study reveals that combined value relevance of both book value and residual earnings in-creased steadily from 1993 until 2001, except for the crisis year in 1998. When in-vestigated separately, the value relevance of book value increased dramatically from 1993 to 2001, but decreased slightly in the crisis year 1998. On the other hand, the value relevance of residual earnings decreased significantly from 1993 to 1999 and increased to the highest level in 2000. Consistent with these findings, the incre-mental value relevance of book value increased with the highest level in 1997, whereas the incremental value relevance of residual earnings decreased from 1993 to the zero in 1996 until 2001.Keywords: Value relevance, accounting numbers, and JSX.

Page 7 of 40 | Total Record : 397

 5   6   7   8   9 

Filter by Year

1997 2025


Reset
Filter By Issues
All Issue Vol 29, No 2 (2025) Vol 29, No 1 (2025) Vol 28, No 2 (2024) Vol 28, No 1 (2024) Vol 27, No 2 (2023) Vol 27, No 1 (2023) Vol 26, No 2 (2022) Vol 26, No 1 (2022) Vol 25, No 2 (2021) Vol 25, No 1 (2021) Vol 24, No 2 (2020) Vol 24, No 1 (2020) Vol 23, No 2 (2019) Vol 23, No 1 (2019) Vol 22, No 2 (2018) Vol 22, No 1 (2018) Vol 21, No 2 (2017) Vol. 21 No. 1 (2017) Vol. 20 No. 2 (2016) Vol. 20 No. 1 (2016) Vol. 19 No. 2 (2015) Vol. 19 No. 1 (2015) Vol. 18 No. 2 (2014) Vol. 18 No. 1 (2014) Vol. 17 No. 2 (2013) Vol. 17 No. 1 (2013) Vol. 16 No. 2 (2012) Vol. 16 No. 1 (2012) Vol. 15 No. 2 (2011) Vol. 15 No. 1 (2011) Vol. 14 No. 2 (2010) Vol. 14 No. 1 (2010) Vol. 13 No. 2 (2009) Vol. 13 No. 1 (2009) Vol. 12 No. 2 (2008) Vol. 12 No. 1 (2008) Vol. 11 No. 2 (2007) Vol. 11 No. 1 (2007) Vol. 10 No. 2 (2006) Vol. 10 No. 1 (2006) Vol. 9 No. 2 (2005) Vol. 9 No. 1 (2005) Vol. 8 No. 2 (2004) Vol. 8 No. 1 (2004) Vol. 7 No. 2 (2003) Vol. 7 No. 1 (2003) Vol. 6 No. 2 (2002) Vol. 6 No. 1 (2002) Vol 5, No 2 (2001) Vol 5, No 1 (2001) Vol 4, No 2 (2000) Vol 4, No 1 (2000) Vol 3, No 2 (1999) Vol 3, No 1 (1999) Vol 2, No 2 (1998) Vol 2, No 1 (1998) Vol 1, No 2 (1997) Vol 1, No 1 (1997) More Issue