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INDONESIA
Journal of Economics, Business, & Accountancy Ventura
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20873735     EISSN : 2088785X     DOI : http://dx.doi.org/10.14414/jebav
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics, Business and Accountancy (JEBAV) addresses economics, business, banking, management and accounting issues that are new developments in business excellence and best practices, and methodologies to determine these in manufacturing and financial service organisations. It considers all aspects of economics and business, including those management and accounting and economics with other fields of inquiry. JEBAV published by Research Center and Community Services STIE Perbanas Surabaya, East Java, Indonesia.
Arjuna Subject : -
Articles 13 Documents
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Search results for , issue "Vol. 15 No. 1 (2012): April 2012" : 13 Documents clear
FACTORS OF AUDITOR'S READINESS IN IMPLEMENTING IFRS IN INDONESIA Shonhadji, Nanang
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 1 (2012): April 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.66

Abstract

Accounting standards in Indonesia has harmonically been ready to implement internationalaccounting standards or International Financial Reporting Standards (IFRS). The purpose ofthis study was to find out the effect of readiness on the competence, expertise and experienceof auditors on the implementation The International Financial Reporting Standard (IFRS) inIndonesia in 2012. This study has shown that auditor’s competence and experience had significantinfluence while they will implement of IFRS in Indonesia in 2012 but auditor’s expertisedidn’t have significantly influence towards the implementation of IFRS. Questionnaireswere distributed to selected auditors who work in several Public accountant offices. The implicationis that auditors should have good knowledge to make sufficient adjustments whilethey want to convert the SAK (General Accounting Standard in Indonesia) to IFRS. They alsohave to understand the technique of audit in international environment by formal and informaleducation. Junior auditors need to improve audit skills and self confidence in orderreadiness to implement IFRS.
CORPORATE GOVERNANCE PRACTICES, SHARE OWNERSHIP STRUCTURE, AND SIZE ON EARNING MANAGEMENT Sirat, Hadi
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 1 (2012): April 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.67

Abstract

This study tries to analyze the effect of corporate governance practices, ownership, and firmsize on the amount of earnings management. It was conducted in the companies listed in IndonesiaStock Exchange. Ownership structure can be divided into institutional ownershipand family ownership, firm size which were measured by market capitalization. The corporategovernance practices were measured using three variables (quality audit, the proportionof independent board, and the existence of audit committee). Multiple-regression was employedfor analysis with the empirical data from 117 samples of manufacturing companieslisted in the Indonesia Stock Exchange. It was found that company size and family ownershiphave a significant influence on the amount of earnings management. The larger the company,the smaller management is on average earnings and earnings management in the firms withhigh family ownership. Those that are not a corporate conglomerate are higher than averageearnings in the management of other companies. The practice of corporate governance andinstitutional ownership variable did not have significant effect on the amount of profit madeby company management.
THE IMPACTS OF BUDGET DECENTRALIZATION ON ECONOMIC GROWTH AND LOCAL GOVERNMENT PERFORMANCE Samekto, Agus
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 1 (2012): April 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.68

Abstract

The implementation of decentralization can cause an expansion of authorities for local governmentand also be expected to encourage the improvement of local financial capability.Besides that, decentralization tends to allow larger authorities for local government to manageand maintain the local area, including financial management, so it finally enables localgovernment to be easier to increase their creativity in developing the local potential. Thisresearch is aimed to analyze the impacts of budget decentralization on supporting economicgrowth and improving local government performance of residences/cities in East Java. Researchpopulation is the whole local government of residences/cities in East Java, consistingof 29 residences and 9 cities. Analysis technique used in this research is partial least square(PLS). The results show that in East Java: (1) Budget decentralization of residences/citiesprovides significant impact on economic growth (2) On the contrary; budget decentralizationof residences/cities does not provide significant impact on local government performance. (3)Economic growth in residences/cities statistically provides significant impact toward localgovernment performance. (4) Budget decentralization of residences/cities statistically providessignificant impact on local government performance through economic growth.

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