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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
 1   2 
Search results for , issue "Vol. 16 No. 2 (2013): August 2013" : 13 Documents clear
THE EFFECT OF INFORMATION ASYMMETRY ON EARNINGS MANAGEMENT THROUGH ACCRUAL AND REAL ACTIVITIES DURING GLOBAL FINANCIAL CRISIS Lasdi, Lodovicus
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.189

Abstract

This study examines the impact of the 2008-2009 financial crisis on the earnings managementbehavior of Indonesian listed firms. This study gives evidence of how the presence of informationasymmetry affects management incentives to manage earnings, especially through real activities.When information asymmetry is high, stakeholders do not have sufficient resources, incentives oraccess to relevant information to monitor manager’s actions, which gives rise to the practice ofearnings management. This research replicate the work of Richardson (2000) and Rahmawatiand Baridwan (2006) but in the setting of during global financial crisis. This study examines theeffect of SarbOx on earnings management behavior and shows that earnings management hasshifted from accrual management to real account management. Using 55 manufacturing firmsfrom 2008 to 2011, this study adds to our knowledge of earning management and informationasymmetry during global financial crisis in Indonesia.
MULTIDIMENSIONAL CAUSAL PATH ON ORGANIZATIONAL COMMITMENT AND JOB SATISFACTION IN INTENTION TO LEAVE BY ACCOUNTANTS A. Setiawan, Ivan; Ghozali, Imam
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.190

Abstract

The turnover phenomenon of professional accountants has become an important issue both amongpractitioners and academics. This study investigates the phenomenon of turnover by using constructsmultidimensional organizational commitment and job satisfaction is seen as a factor affecting theturnover, as well as using constructs of intention to leave as a proxy for turnover. Two theoreticalmodels are confirmed: Theoretical Model 1 puts multidimensional organizational commitment asantecedents to job satisfaction, and Theoretical Model 2 is the construct of job satisfaction as an antecedentto multidimensional organizational commitment. Turnover intention is the final output onboth models. This employed 107 professional accountants from various public accounting firms inIndonesia and these were analyzed by means of structural equation model (SEM). It shows that theTheoretical Model 2 is better than Theoretical Model 1. The parameter estimates indicate that a positiverelationship between job satisfaction and affective commitment. There were negative relationshipbetween job satisfaction and low alternative commitment, between job satisfaction and high sacrificecommitment, and between job satisfaction and affective commitment with intention to leave.
ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN INDONESIA Hamidah, Hamidah
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.191

Abstract

The IFRS can be applied in the multi national company (MNC) and listing firms across the countrybut it does not mean it can replace the national accounting standards that have been owned by respectivecountries. The accounting standardization is not an easy job because each country has differentpolitical, social, and economic background. This study is to reveal the reason and who is behindIFRS adoption in Indonesia. This qualitative research is a case study based on cases representinginstitutions in Indonesia: DSAK, DPN IAI, BAPEPAM-LK, the finance ministry and the ministryof state own enterprises (BUMN). Data were collected by interviews and using readily availabledocuments and processed with thematic analysis. The result shows the adoption of IFRS decisions isdriven by international interests. Indonesia's membership in several international organizations, suchas IFAC (International Federation on Accountant), IOSCO, and the G-20, has resulted in the approvalof global accounting standards in Indonesia. Each organization has done a variety ways toensure that its members adopt IFRS. IFRS should be based more on Indonesia accounting needs andshould not be only based on a desire particularly coercion from others. In-depth analysis based onthe reality of each particular business should be conducted before a decision to adopt IFRS is taken.

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