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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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Kepemilikan keluarga, hubungan politik dan family aligned board terhadap implementasi tata kelola perusahaan Bayu Wirawan; Vera Diyanty
Jurnal Akuntansi dan Auditing Indonesia Vol. 18 No. 2 (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.iss2.art5

Abstract

Tujuan penelitian ini untuk menganalisis dampak dari kepemilikan keluarga, family aligned board dan hubungan politik terhadap implementasi tata kelola perusahaan. Penelitian ini berpendapat bahwa perusahaan dengan kepemilikan keluarga memilih a board berdasarkan pada hubungan keluarga untuk melindungi niat mereka dan memutuskan kebijakan memaksimalkan kekayaan mereka. Hal ini akan mempengaruhi implementasi dari tata kelola perusahaan yang baik. Sampel dalam penelitian ini adalah perusahaan non keuangan tahun 2012. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga memiliki pengaruh positif terhadap family aligned board dan memiliki hubungan negatif terhadap implementasi tata kelola perusahaan. Selanjutnya, hubungan politik tidak memiliki pengaruh negatif terhadap implementasi tata kelola perusahaan.Kata kunci: Perusahaan kepemilikan keluarga, family aligned board, hubungan politik, tata kelola perusahaan
Efektifitas Mekanisme Bonding: Kasus Perusahaan-Perusahaan yang Dikontrol Komisaris Independen Hadri Kusuma; Erlan Susanto
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 management of the companies is expected to work at the interest of stockholders. To reduce the different interests such as agency problem between the management and stockholders, it is necessary to build an independent party that can monitor the performance of the management. This study examines the effectiveness of dividend and debt bonding for those companies listed on the JSX controlled by independent commissioners. The result of this study shows that the existence of the independent commissioners does not play important roles in minimizing the different interest (agency problem) between the two parties.Keywords: bonding, komisaris independen, hutang dan dividen
Intellectual capital dan intellectual capital disclosure terhadap market performance pada perusahaan publik indeks LQ-45 Shella Shella; Linda Kusumaning Wedari
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.art3

Abstract

Penelitian ini merupakan penelitian empiris yang bertujuan untuk mengetahui pengaruh intellectual capital dan intellectual capital disclosure terhadap market performance pada perusahaan go public di Bursa Efek Indonesia (BEI) dalam indeks LQ-45 untuk periode 2012 sampai dengan 2014. Pengujian ini dilakukan dengan menggunakan regresi linear berganda terhadap data sebanyak 64 sampel. Hasil dari penelitian ini menunjukkan adanya pengaruh signifikan yang positif antara intellectual capital dan market performance. Pasar memberikan nilai yang lebih tinggi pada perusahaan yang mempunyai intellectual capital yang tinggi. Sementara itu, intellectual capital disclosure berpengaruh signifikan secara negatif terhadap market performance. Semakin tinggi intellectual capital disclosure yang dilakukan perusahaan maka semakin rendah market performance.
Faktor-Faktor yang Mempengaruhi Kebijakan Deviden: Investigasi Pengaruh Teori Stakeholder Atika Jauhari Hatta
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

Some debates have been considerable around how dividend policy affects shareholder wealth. There are three contradictive theories; some researchers believe that dividends increase shareholder wealth while others argue that dividends are irrelevant, and the others believe that dividend decrease shareholder wealth. The objective of this paper is to investigate the relationship the dividend policy decisions and investments decisions of a firm. The theory has been proposed that can link the two decisions, called stakeholder theory. This theory views the firm as a nexus of contracts and includes investor and non-investor as firm’s stakeholders. The interest of non-investor stakeholder can influence financial decisions through implicit claims. Using net organizational capital (NOC) as a proxy for the level of non-investor stakeholder influences, this research found that such relationship does exist, even though the sign doesn’t consistent with the hypothesis.Keywords: Dividend policy, implicit claim, and Stakeholder theory.
CSR disclosure — legitimacy dan perubahan retorika Imam Wahyudi
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
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.vol21.iss1.art7

Abstract

This study decribes and analyzes the rhetorical changes of CSR disclosures of PT Aneka Tambang which relates to the company’s environmental conducts in response to institutional pressures.Using a case study approach – the data for this study based on the sustainability reports published by the company from 2006 -2015. Interpretive textual analysis is exploited by focusing on the use of rhetoric and rhetorical arguments through researcher’s subjective understanding – subjective sense making. The development of the disclosures for the period studied is contrasted with institutional pressures – domestic and international – by exploiting new institutional theory. The results show that for the period of ten years, the company’s disclosures can be categorised into three periods – reducing environmental harm, awareness in preserving environment, and environmental management excellence. In order to gain social legitimacy, institutional pressures from external parties influenced the way how the company adjusted its contents of disclosures.
The Comparison Study of Accounting Standards: Implementation On Phar-maceutical Company Sigit Handoyo
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

Difference on characteristics in various countries will influence the implementation of accounting standard. Such conditions may include economic, social, cultural, and political condi-tions. As there are differences of accounting standard between one country and another, there also will be dissimilarities of financial reporting disclosure. Consequently, different accounting standard implementation will cause barriers to the users of financial report from a company, par-ticularly multinational enterprises, in foreign country. This article will analyse some differences in some posts as the result of unalike implementation of accounting standard, which will influence the number of rupiahs and dollars presented in the financial report. The samples of the research are four well-known pharmacy companies from four different countries namely Boehringer Ingel-heim in Germany, Pfizer in United States of America, CSL Ltd. in Australia, and PT. Kalbe Farma Tbk. in Indonesia. Those samples represent the implementation of four different reporting standard i.e. HGB (Handelsgesetzbuch), US GAAP, IFRS, and PSAK. Furthermore, this study will discuss the possibility of implementing harmonization as the consequence of difficulties faced by the users of financial report in comparing company performance caused by dissimilarities of ac-counting standard in those countries. Keywords: Accounting Standard, HGB, US GAAP, IFRS, PSAK
Organizational culture: konsep, kontroversi dan manfaatnya untuk pengembangan organisasi Achmad Sobirin
Jurnal Akuntansi dan Auditing Indonesia Vol 1, No 2 (1997)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Scmcnjak tulisan Andrew Pettigrew (1979) muncul di jurnal Admnistative ScienceQuarterly, Organizational Corporate Culture mendapat perhatian yang cukup luas baik dari kalangan akademisi, praktisi bisnis maupun Orgnization theorities. Namun sejak semula konsep corporate cultur mendatangkan kontroversi. Disatu pihak ada yang menganggap bahwa prganisasi adalah hasil budaya dan dipihak Iain mengatakan organisasi mempunyai budaya (Smircich, 1983). Tcrlepas dari kontrovcrsi ini, corporate culture mempunyai karakteristik sebagai berikut (Hofstede et.al., 1990) (1) bersifat holistik;(2) ditentukan secara historis; (3) berakar pada disiplin antropologi; (4) dibangun dalam lingkungan sosial; (5) bersifet lunak; dan (6) sulit untuk berubah. Dari karakteristik ini, elemen corporate culture dapat diklasifikasikan dalam elemen yang bersifat observable dan unobservable.
Faktor-faktor yang Mempengaruhi Pengungkapan Sukarela “Internet Financial and Sustainability Reporting” Luciana Spica Almilia
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

Internet Financial and Sustainability Reporting (IFSR) is voluntary in nature. With no specific regulations on IFSR, there is a disparity of IFSR practices among companies. Some companies disclose only partial financial statement using a low level of technology, while others disclose full sets of financial reports using sophistications of the web such as multimedia and analytical tools. SustainAbility (1999) addressed the benefits (global reach, immediacy, ease of updating, transparency, link ability, and interactivity) of reporting social and environmental information on the website and thus the factors that affect decision of whether or not to use this communication medium. By placing information on the firm’s website, users can search, filter, retrieve, download, and even reconfigure such information at low cost in a timely fashion.The purpose of this study was to examine financial variables that affect Internet Financial and Sustainability Reporting (IFSR) in Indonesia Stock Exchange companies. The samples of this research include 104 listed firms in Indonesia Stock Exchange. The multiple regressions was used to examine variables that affect Internet Financial and Sustainability Reporting (IFSR). The sample of this research is companies that listed in Indonesia Stock Exchange companies. The findings of this research found that firm size, return on asset, and majority holder are determinant factors of IFSR index in Indonesia.Keywords:    internet, internet sustainability reporting, internet financial reporting, company website
Comprehensive income: upaya meningkatkan relevansi pelaporan laba Ataina Hudayati
Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 1 (1999)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Meskipun sejak tahun 80an konsep pengakuan laba berdasar comprehensive income diperkenalkan secara resmi oleh Financial Accounting Standard Board (FSAB), namun FSAB sendiri baru menerapkan konsep tersebut pada akhir tahun 1997 melalui Statement of Financial Accounting Standard (SFAS) No. 130, karena secara teoritis konsep tersebut memang dipandang lebih unggul dibandingkan konsep laba yang lain. Dilain pihak, pada saat yang hampir bersamaan, Ikatan Akuntan Indonesia (IAI) mengeluarkan Interpretasi Standar Akuntansi Keuangan (ISAK) NO. 4 tentang "Perlakuan Selisih Kurs" yang konsekuensinya menjauhi konsep comprehensive income. Sehubungan dengan adanya kedua standar yang kontradiksi tersebut mendorong penulis untuk mengangkat tulisan ini, yang dimulai dengan menjelaskan kembali konsep comprehensive income, menjelaskan keunggulan konsep tersbut dibanding dengan konsep laba yang lain, menjelaskan pengaruh SFAS No. 130 tersebut pada laporan laba rugi dan yang terakhir membahas kemungkinan penerapan konsep tersebut di Indonesia. Pada bagian akhir tulisan ini, penulis juga menyarankan hendaknya IAI segera menerapkan konsep comprehensive income karena berbagai kelebihan yang dimiliki konsep tersebut serta pertimbangan harmonisasi standar akuntansi.
VOLUNTARY DISCLOSURE IN INDONESIA: COMPARISON OF SHARIAH AND NON-SHARIAH COMPLIANT COMPANIES Peni Nugraheni
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

Shariah compliant companies are companies which the activities are accordance with Shariah principles. Indonesia, through Bapepam issues Shariah Securities List containing companies which has fulfilled the Shariah requirements issued by regulators. This study attempts to find out the practice of voluntary disclosure of the Shariah compliant companies and identifies the differences with the practice of non-Shariah compliant companies. This research investigates the quantity and quality of voluntary disclosure in the annual reports of Shariah compliant companies listed in Indonesian Stock Exchange and compare it with non-Shariah compliant companies. Voluntary disclosures were measured using 30 items of disclosure index developed by Khomsiah (2005). Based on content analysis of 2009 annual report of 55 Indonesian listed companies for each category, the finding describes the differencse in the quantity and quality of voluntary disclosure value of Shariah and non-Shariah compliant companies. Shariah compliant companies disclose more items and have higher quality of disclosure than non-Shariah compliant companies.Keywords: Shariah compliant companies, voluntary disclosure, content analysis  Perusahaan yang kegiatan operasinya sesuai dengan prinsip Syariah (Shariah compliant companies) adalah emiten atau perusahaan publik yang kegiatannya sesuai dengan prinsip Syariah. Bapepam telah menerbitkan Daftar Efek Syariah yang memuat kumpulan efek yang tidak bertentangan dengan prinsip-prinsip Syariah di pasar modal. Studi ini bertujuan untuk mengetahui praktek pengungkapan sukarela oleh perusahaan yang sesuai Syariah dan membandingkannya dengan perusahaan non-Syariah yang terdaftar di pasar modal Indonesia. Kuantitas dan kualitas pengungkapan sukarela dalam 55 laporan tahunan tahun 2009 untuk masing-masing kategori diukur menggunakan content analysis melalui 30 indeks pengungkapan yang dikembangkan oleh Khomsiah (2005). Hasil penelitian menunjukkan bahwa perusahaan yang kegiatan operasinya sesuai dengan prinsip Syariah mengungkapkan lebih banyak item dengan kualitas yang lebih tinggi dibandingkan dengan perusahaan non-Syariah.Kata kunci: perusahaan Syariah, pengungkapan sukarela, content analysis

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