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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. 2 (2012): August 2012" : 13 Documents clear
THE PROFESSIONAL CONTEXT OF AUDIT VERSUS CORPORATION ON ACCOUNTING STUDENTS MORAL CONSIDERATION Agustina, Lidya; Dwi KS, Christine; Tin, Setyo
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.83

Abstract

There have been some studies related to the moral consideration by the students of accountingor auditors as well. For that reason, some factors affecting the decision making by thisprofession is important to be studied. This study investigates whether the professional contextof accounting ethical dilemmas influences accounting students’ moral reasoning. In betweensubjects experiment, 110 accounting students from a private-accredited university in Bandung,responded to ethical dilemmas faced by either auditors or corporate accountants designedto measure their deliberative moral reasoning. As expected, students in the audit conditionexhibited significantly higher deliberative moral reasoning than students in the corporateaccounting condition. This result are consistent with accounting students having moreaudit based ethical knowledge structures which do not flexibly transfer to resolving ethicalissues in the corporate accounting context.
CORPORATE GOVERNANCE IN THE EFFORT OF INCREASING THE COMPANY’S VALUE Uswati Dewi, Nurul Hasanah
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.84

Abstract

It is important for the company to have its high value because it resembles the spirit of shareholdersincreasing wealth. The higher share prices make the higher the value of companystock. This study tries to examine the impact of the implementation of corporate governanceon company value and also explores the impact of firm value to the implementation of corporategovernance. This testing carried out on the top ten corporate governance perceptionindexes (CGPI) with other companies that are not in the top ten, but still within the same industryon company value. This study examined the different value of the company as measuredby Market to Book Value Equity (MTBVE), Market to Book Value Asset (MTBVA),Tobin's Q, the ratio of Value to book value of PPE (Property, Plant, and Equipment), the Ratioof Value to Depreciation Expense, Capital Expenditure to Book Value Asset (CAPBVA)and Capital Asset Expenditure to Market Value (CAPMVA). The result shows that only thevalue of MTBVE and the variable MTBVA among the top ten companies CGPI and does notin the top ten showed a difference. Therefore, the company value as indicated by MTBVE andMTBVA of the company receiving the top ten corporate governance index is higher thancompanies that did not receive.
THE DECISION USEFULNESS OF FINANCIAL ACCOUNTING MEASUREMENT CONCEPT Soetedjo, Soegeng
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.85

Abstract

The objectives of financial reporting are to provide the accounting information to investors,creditors, and other external users conducting the investment or other economic decision. Thefirm assets and liabilities show the real economic objects and must be presented in monetaryterm. Yet, the accounting measurement concept of assets and liabilities in this case are themain problem in financial accounting. For that reason, it is important for practitioners, accountingstandard setter, and academician to understand the accounting measurement conceptclearly. This study analyzes the influence of the investors/analysts understanding on the accountingmeasurement concept, length of experience, type of financial service industry, type oftransaction instrument, and character of the job for decision making on the basis of accountingmeasurement concept. Beside, it also provides inputs to accounting standard setter regardingthe role of accounting measurement concept in decision making by user of accounting information,especially investors. The result indicate that the decision making based on accountingmeasurement concept generally to be considered to invest and is influenced directly by understandinginvestor/analyst on the accounting measurement concept, length of experience, type offinancial service industry, type of transaction instrument, and characteristic of the job.

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