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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.
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Articles 7 Documents
 1 
Search results for , issue "Vol 12, No 2: July 2011" : 7 Documents clear
Pengaruh Risiko Litigasi dan Tingkat Kesulitan Keuangan Perusahaan terhadap Hubungan antara Konflik Kepentingan dan Konservatisme Akuntansi Erni Suryandari; Rangga Eka Priyanto
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The aim of this research is to examine the effect of interest conflict on accounting conservatism and the effect of litigation risk on the positive relation between conflict of interest and accounting conservatism, and the effect of company’s financial distress on the positive relation between conflict of interest and accounting conservatism.The sample of this research was extracted with purposive sampling method. The populations of this research are all of the manufacturing company, which are listed at Indonesian Capital Market Directory (ICMD). The 125 corporate financial statements were analyzed as a sample. The technique for examining hypothesis is simple regression analysis to examining the first hypothesis and Moderated Regression Analysis (MRA) to examining the second dan the third hypothesis by using SPSS 17.00 program.The results of the research show that: firstly, conflict of interest has a signification positive effect on accounting conservatism. Secondly, litigation risk has a significant positive effect on the positive relation between conflict of interest and accounting conservatism. And the third, company’s financial distress have a significant positive effect on the positive relation between conflict of interest and accounting conservatism.
Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Aparat Pemerintah Daerah Dengan Budaya Organisasi, Komitmen Organisasi, Motivasi, Desentralisasi, dan Job Relevant Information Sebagai Variabel Moderasi Nazaruddin, Ietje; Setyawan, Henry
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research was conducted to examined the influence of budgetary Participation to the performance of  local government apparatus with organizational culture, organizational commitment, motivation, desentralization, and job relevant information as a moderating variable. The samples in this study using purposive sampling that is non probability sample that conform  with certain criteria or considerations. The sample in this study are structural officials in the District Government of Kulon Progo which amounted to 104 respondents. The results of this study indicate that budgetary participation is not influence positive on the performance of local government apparatus. Organizational culture as a moderating role in the relationship between budgetary participation on the performance of local government apparatus. Organizational commitment, motivation, decentralization, and job relevant information can’t moderate the relationship between the budgetary participation with the performance of local government apparatus.
Peran Faktor-Faktor Keuangan Dan Pertumbuhan Ekonomi terhadap Penerimaan Pendapatan Asli Daerah Pratolo, Suryo; Yudha, Binang Sukma
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The objective of the study is to empirically examine the role of finacial factors ad economic growth to acceptance of regional own revenue. The samples of study are direct revenue, economic growth, and acceptance of regional own revenue in 2007–2009 at 391 municipal. The empirical results show that the employee expenditure has negative and significant directly effect to economic growth. While good and service expenditure has positive and significan on directly effect to economic growth. Capital expenditure has positive and not significan on directly effect to economic growth. While the employee expenditure has positive and significant on indirectly effect to acceptance of regional own revenue by means of economic growth. Good and service expenditure has positive and significant on indirectly effect to acceptance of regional own revenue by means of economic growth. Capital expenditure has positive and not significan on indirectly effect to acceptance of regional own revenue by means of economic growth. While directly effect of the economic growth to acceptance of regional own revenue are positve and not significant.
Pengaruh Persepsi Wajib Pajak Atas Pelayanan Kpp, Sanksi Perpajakan dan Pengetahuan atas Penghasilan Kena Pajak terhadap Kepatuhan Wajib Pajak Afrizal Tahar; Wilie Sandy
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The efforts of increasing tax income has become a special intention for the government, one of the efforts is enhancing taxpayer’s compliance in fulfilling the tax duty. This research is aimed to know whether taxpayer’s perception of the service in tax service office, tax sanction and the knowledge about taxable income affect the taxpayer’s compliance. The research used primary data by distributing questionnaires to the personal taxpayers that registered in Tax Service Office Pratama Bantul. Data that collected then processed using multiple regressions with SPSS (Statistical Package for Social Science) program.The r esult of research showed that taxpayer’s perception of the service in tax service office impacted significantly to the taxpayer’s compliance. The knowledge about taxable income also impacted significantly to the taxpayer’s compliance. However, tax sanction does not impacted significantly to the taxpayer’s compliance. Many Taxpayers are still do not know and understand about tax sanction in taxation. This becomes a job for tax office to socialize tax sanction to society.
Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran terhadap Budgetary Slack Dengan Informasi Asimetri, Komitmen Organisasi, dan Budget Emphasis Sebagai Pemoderasi Alek Murtin; Taufiq Bayu Septiadi
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study tries to understand the influences of (1) budget participation to budgetary slack, (2) budget goal clarity to budget slack, (3) asymmetry information on the relation of budget participation as well as budgetary slack, (4) organizational commitment on the relation of budget participation as well as  budgetary slack, (5) budget emphasis on the relation of budget participation as well as  budgetary slack, (6) asymmetry information on the relation of budget goal clarity as well as  budgetary slack, (7) organizational commitment on the relation of budget goal clarity as well as  budgetary slack, (8) budget emphasis on the relation of budget goal clarity as well as  budgetary slack. The subjects of this study are middle and lower managers in local government instutions including section/department/sub-section head, under the municipality and regencies in the city government of Yogyakarta. The results show, (1) budget participation influences to budgetry slack, (2) budget goal clarity influences to budgetry slack, (3) asymmetry information act as moderating variable in the relation of budget participation with budgetary slack, (4) organizational commitment act as moderating variable in the relation of budget participation with budgetary slack.
Indikasi Manajemen Laba Pada Perusahaan yang Mengalami Gugatan Ganti Rugi: Pngujian Litigation Hypothesis Perusahaan Indonesia Putra, Wahyu Manuhara
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research is to empirically test the theory of litigation hypothesis is whether the company will make earnings management policy in the financial statements during the court dispute as research conducted by Hall and Stammerjohan (1997). The sample of this study using purposive sampling technique and tested with multiple linear regression as well as Indonesian companies object to all non-banking companies in the Jakarta Stock Exchange (JSE) in 1993 to 2006, obtained a sample of 15 companies. This research concluded that firstly, there is no influence of claims for compensation against earnings management during the company period of the dispute relative to the that period not as a defendant. Secondly, there is no effect of compensation claims against earnings management during the company dispute period relative to other companies that do not as a defendant. This litigation hyphotesis research prove that litigation event does not effect earnings management.
Akuntabilitas, Partisipasi Masyarakat dan Transparansi Kebijakan Publik Sebagai Pemoderasi Hubungan Pengetahuan Dewan Tentang Anggaran Dan Pengawasan Keuangan Daerah Isma Coryanata
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study examined influence of accountability, public participation, and public policy transparency on the relationship between budgeting knowledge and budgeting control. The study sample was from kota Bengkulu. Thirty legislative participated in this study. Hypothesis are tasted empirically used regression.The result of study indicated that, first, budgeting knowledge are statically significant, positive coefficient indicated that high budgeting knowledge so high budgeting control. Second, all moderating variables were accountability, public participation, and public policy transparency had the relationship between budgeting knowledge and budgeting control. Therefore this study sported anothetr studies before.

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