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Jurnal TEMA, Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia. Jl. MT. Haryono 165 Malang 65145
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TEMA (Jurnal Tera Ilmu Akuntansi)
Published by Universitas Brawijaya
ISSN : 14118149     EISSN : 2808215X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
TEMA (Jurnal Tera Ilmu Akuntansi) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and a wide range of applications such as: Finance accounting Sharia Accounting Capital Market Based Accounting Forensic Accounting Behavioral Accounting Environmental Accounting Management Accounting Tax accounting Social Responsibility Accounting Public sector accounting Accounting education Auditing Accounting information system Business Ethics & Corporate Governance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 4, No 2 (2003)" : 6 Documents clear
Faktor-faktor yang Mempengaruhi Independensi Penampilan Akuntan Publik (Survei pada Kantor Akuntan Publik dan Pemakai Laporan Keuangan di Surabaya) Wati, Christina; Subroto, Bambang
TEMA Vol 4, No 2 (2003)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v4i2.164

Abstract

The objective of this study is to identify and to test factors affecting public accountants’s appearance. In this study, six factors are identified to have some influence on the independence. These factors are: financial interest in the client’s company and business relationship with their clients, nonaudit services performed by auditors, the tenure of an audit firm with a given client, competition in providing auditing services among auditors, the size of the audit firm, and audit fee. Based on questionnaire received from 64 respondents from public accounting firms, go public companies, banks, and brokers in Surabaya, the result showed that the magnitude of auditor’s independence impaired is influenced by financial interest in the client’s company and business relationship with their clients, the tenure of an audit firm with a given client, and audit fee. The data were analysed using proportion and chi-square technique. The following sequence of the factors reflect the magnitude of each factor in influencing the impairment of independence: 1) financial interest in the client’s company and business relationship with their clients (75,0%), 2) the tenure of an audit firm with a given client (67,2%), 3) the larger of audit fee (57,8%), 4) competition on providing auditing services among auditors (40,6%), 5) nonaudit services performed by auditors (39,5%), 6) the smaller audit firms (18,0%). To avoid the impairment of the auditors’ independence in appearance, the following actions are recommended: (a) public accounting firms should not angage in financial commitments with the client’s company and in business ventures with the clients, (b) public accounting profession should consider the possibility of partner’s rotation, and peer review, (c) public accounting firms should diversify their clients and services so that a large part of their revenues does not come from a single client, (d) the Honorary Board of the Indonesian Accountant’s Institute should do a strong control the adherence to the code of professional ethics so that unfair competition among the public accounting firms can be avoided. Keywords: auditor’s, independence in appearance, financial interest in the client business relationship, tenure of an audit firm, audit fee.
Analisis Stabilitas dan Prediktabilitas Beta Saham pada Perusahaan Publik di Indonesia Sukmadyasari, Narenda; Sutrisno, Sutrisno
TEMA Vol 4, No 2 (2003)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v4i2.165

Abstract

Numerous studies examined the stability and predictability of stocks beta in some capital markets of some countries. However, there are few studies that applied in Indonesian capital market. The purpose of this study is to analysis the stability and predictability of stocks beta in Indonesia, both individual and portfolio betas. Before analyzing the stability and predictability of beta, the bias of beta must be corrected first by using four-lead and four-lag version of the Fowler and Rorke method. This study used weekly data of 162 stocks traded in Jakarta Stock Exchange (JSX) and composite index of JSX /IHSG as market return) from January 1, 2000 to December 31, 2002. The stability and predictability of beta were examined over three periods, each period consists of 52-week, by using transition matrices test and product-moment correlation test. Finally, the result from transition matrices test and product-moment correlation test shows that there is stability and predictability of portfolio betas over the research period in JSX but this result shows that individual betas are not predictable. Besides that, the result of this study shows that portfolio betas are more stable and predictable than individual betas. Keywords: beta bias, beta stability and predictability, lead and lag, transition matrices, product-moment correlation.
Kandungan Informasi atas Peristiwa Stock Split Suntoro, Denny; Subekti, Imam
TEMA Vol 4, No 2 (2003)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v4i2.166

Abstract

The objective of this study is to investigate the market reaction associated with stock split event. Abnormal return and trading volume activity are proxies of market reaction. And, return change is used a proxy of stock split event. Event study technique is used for this observation with abnormal return and trading volume activity as dependent variable, and return changes as independent variable. Sample used in this study are stock split event in The Jakarta Stock Exchange (JSX) for year 2000 up to 2002. Samples are selected by purposive sampling method. The result showed that association between abnormal return, trading volume activity and stock split event was significant. The examination result for abnormal return showed that market reaction was done on d-2 and d+1 (d = announcement day)positively, and on d+4 negatively. For trading volume activity, the examination result showed that market reaction was done d+2 and d+5 negatively. So, stock split can make investors would do well to look at the information behind stock split to take decision. This has proven that there is a market reaction on surrounding stock split announcement period. Key words; stock split, abnormal return, trading volume activity, return change.
Pembiayaan Murabaha sebagai Prasyarat Pembiayaan Mudharaba dalam Kerangka The Generalized Others Manzilati, Asfi
TEMA Vol 4, No 2 (2003)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v4i2.167

Abstract

Penelitian ini bertujuan untuk menjelaskan bagaimana pembiayaan murabaha menjadi prasyarat bagi pembiayaan mudharaba dalam kerangka the generalized others (pihak lain yang tergeneralisasi). Pendekatan Interaksionisme Simbolik dengan mempertimbangkan konsep ekonomi institusi (kelembagaan) digunakan sebagai metode riset dan alat analisa. Dengan wawancara mendalam dengan dua informan utama dan dua informan pendukung, diperoleh dua temuan penting dalam penelitian ini yaitu pertama, mudharaba dimaknai bankir sebagai kerja sama bagi hasil (baik untung maupun rugi) dengan mendasarkan bagi hasilnya pada profit (and loss) sharing sementara the generalized others yang melingkupinya yaitu pesaing syariahnya menggunakan revenue sharing dan pesaing konvensionalnya menggunakan sistem bunga. Temuan yang kedua adalah bahwa karakter adalah tumpuan utama dalam proses penilaian (seleksi) calon nasabah ketika jaminan berupa harta benda tidak boleh digunakan (sebagai kompensasi terhadap resiko). Hal ini memunculkan “jalan altematif’ yang kemudian menjadi simbol baru yaitu adanya prasyarat kerja sama murabaha bagi berlangsungnya kerja sama mudharaba. Interaksi yang berulamg- ulangpada murabaha akan menumbuhkan kepercayaan antar bank dan nasabah sehingga tercipta social capital yang menjamin kerja sama akan berhasil. Kata-kata kunci: Interaksionisme Simbolik, mudharaba, murabaha, dan the generalized others
The Economies of Scope in Agricultural Productions: A Case of Jogjakarta Province Mariyono, Joko; Pawukir, Enny Suswati
TEMA Vol 4, No 2 (2003)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v4i2.168

Abstract

The objective of this study is to identify the performance of regional productions of rice and soybean that have been jointly cultivated during a year at the same irrigated lands. The study is motivated by the fact that decentralisation of governments has been implemented, and consequently the local resources possessed by local region need to be exploited economically. This study uses the concept of economies of scope as underpinning theory. Pooled estimation is used for estimating product transformation curve that describes the relationship between soybean and rice productions. Data consisting of four districts and eleven years used in this analysis is collected from publication of local statistical offices. The results of study indicate that yearly joint production of rice and soybean shows degree of economies of scope, implying that the level of joint products is physically higher than that of separated product. However, under given market prices, the profitability of joint productions is economically low, compared with single production of rice. This is because yield of soybean is low, and the relative price of soybean is not too high. It is therefore, in this case, more money-making to grow rice as much as possible in the irrigated lands. Keywords: economies of scope, product transformation curve, rice and soybean
Determinants of International Demand for Tourism to Indonesia Pratomo, Devanto S.
TEMA Vol 4, No 2 (2003)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v4i2.169

Abstract

Tulisan ini bertujuan untuk mengestimasi faktor-faktor yang mempengaruhi permintaan sektor pariwisata Indonesia oleh wisatawan intemasional. Dalam penelitian ini permintaan sektor pariwisata diukur dengan dua pendekatan yang berbeda, yaitu jumlah kunjungan wisatawan dan pengeluaran wisatawan. Dengan menggunakan data panel mulai tahun 1990 sampai dengan 2001 dari 10 negara dengan jumlah kunjungan dan pengeluaran wisatawan terbesar, hasil estimasi model regresi metode Generalized Least Square dan Pooled Least Square menunjukkan bahwa pendapatan per kapita, harga relatif nilai tukar, krisis ekonomi dan promosi adalah variabel¬variabel yang signifikan dalam mempengaruhi permintaan sektor pariwisata Indonesia oleh wisatawan intemasional. Keywords: Demand for tourism, Tourist arrival approach, Tourist expenditure approach, panel data

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