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INDONESIA
Journal of Accounting and Investment
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26223899     EISSN : 26226413     DOI : 10.18196/jai
Core Subject : Economy,
Economics, Econometrics & Finance
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : -
Articles 3 Documents
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Search results for , issue "Vol 10, No 1: January 2009" : 3 Documents clear
PERBANDINGAN KEAKURATAN LABA PERMANEN, LABA AGREGAT, DAN ARUS KAS OPERASI UNTUK MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN Evana, Einde; Thiono, Silvia
Journal of Accounting and Investment Vol 10, No 1: January 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The goal of this research is to compare the accuracy of three prediction models which are permanent earnings, aggregate earnings and operational cash flow in prediction future operational cash flow. The hypotheses which are proposed in this research are H1: permanent earnings are more accurate than aggregate earnings in prediction future operational cash flow, and H2: operational cash flow is more accurate than aggregate earnings in prediction future operational cash flow. The researcher uses test instruments panel data regression to make efficient regression panel data model. The samples in this research are 29 companies from 148 manufactory companies which are registrant in Indonesian Stock Exchange. The dependent variable is operational cash flow, whereas independent variables are permanent earnings, aggregate earnings and operational cash flow. The accuracy comparison of prediction model is done by comparing the value of prediction error by using absolute percentage error (APE). The result of test by using Wilcoxon Signed Rank Test with real  rate 5% prove that permanent earnings is not different from the accuracy with aggregate earnings in prediction future operational cash flow. Empirical evidence also shows that operational cash flow is more accurate than aggregate earnings in prediction future operational cash flow.
ANALISIS BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA DAN LABA AKRUAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Bety Pramitasari
Journal of Accounting and Investment Vol 10, No 1: January 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The research aims at examining the role of book tax differences to the persistence of earnings and earnings of accruals as moderate variable. This research also include control variable, that is industial factor. The hypothesis alternative is (1a) large positive book tax differences influence to  the less persistence of earning; (1b) large negative book tax differences influence to the less persistence of earning; (2a) large positive book tax differences releated to earning of accruals caused the less persistence of earnings; (2b) large negative book tax differences releated to earning of accruals caused the less persistence of earnings. The sample of this reaserch was all companies listed Indonesian Stock Exchange (ISX) within the period of 2000-2006. The data ware collected using purposive sampling method, that is taked with based on specific.  The amount of the sample was 50 companies with 160 data to be analyzed. This statistic method used multiple regression. The results of this research showed that large positive (negative) book tax differences does not influence to the less persistence of earning. Large positive (negative) book tax differences releated to earning of accruals does not cause the less persistence of earnings. The conclusion of the research is information in book tax differences can not measure persistence of earnings and information in accrual of earnings in book tax differences can not measure persistence of earning, so the information in book tax differences can not use to measure future earning  performence.
PENGARUH KUALITAS AUDITOR, KONDISI KEUANGAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN DAN DEBT DEFAULT TERHADAP KEMUNGKINAN PENERIMAAN OPINI AUDIT GOING CONCERN Karyanti Karyanti; Suryo Pratolo
Journal of Accounting and Investment Vol 10, No 1: January 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research comprises an empirical study that is carried out to identify the influence of auditor quality, company financial condition, previous year audit opinions, company growth, and debt default toward the acceptance or going concern audit opinion.  The population of the research is the manufacture companies listed in Indonesian Stock Exchange in the year 2002-2006.  The number of the samples are 38 companies (in 5 year period).  The data collection method is purposive sampling.  The data used in this study are secondary data in the form of documentation data from Indonesian Capital Market Directory (ICMD).  Hypothesis testing is conducted by employing logistic regressions. The findings show that previous year audit opinions and debt default influence significantly toward the possibility of the acceptance of going concern audit opinion.  Meanwhile, the auditor quality, company financial condition and company growth do not influence the possibility of the acceptance of going concern audit opinion.

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