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Daerah istimewa yogyakarta
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 7 Documents
 1 
Search results for , issue "Vol 15, No 2: July 2014" : 7 Documents clear
Analisis Faktor-Faktor yang Mempengaruhi Implementasi Akuntansi Akrual pada Entitas Pemerintah Daerah Usman, Usman; Sunandar, Sunandar; Farida, Ida
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims to provide an overview and empirical evidence regarding the level of implementation of accrual accounting in the local government, especially at the level of the working unit. Collecting data in this study using a questionnaire survey. The population of the research object in this case is the Budget Authority Users of the Local Government Unit (SKPD) Department of Industry, Trade, Koperasi and SMEs Ponorogo 2014. The data collected were processed using multiple linear regression analysis. The results of this research show that the level of implementation of accrual accounting in the Government is still very low. In particular the level of implementation of accrual accounting is influenced significantly by the financial staff training. However, there were no significant effects of the educational level of staff, quality of information technology consulting, support, experience, educational background and a work unit size against the level of implementation of accrual accounting.    
Insider Trading: Isu Etika, Peraturan dan Sudut Pandang Trader Arief Zuliyanto Susilo
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Basically all humans are ethical. When a person experiences an inner conflict in the act is less precise, it is a sign that the person has ethics. Basically also that every person, especially the economic actors are individuals who have opportunistic nature. Options for increasing the personal wealth without thinking of the other party, as long as does not violate or potentially against the law, will be performed. Act of buying and selling by the parties in a debate that still has not led. The researchers have delivered a variety of rationale. Insider trading like a double-edged sword, on the one hand can be stretched buying and selling stocks, on the other hand have an impact on the loss for the other party. Various attempts have been made to remove the various agencies insider trading activities, but insider trading is an activity that is sometimes very difficult to detect and impossible someone dibatas right to sell his possessions. By using literature review and interviews with traders, it was concluded that insider trading will occur if the beneficial regardless of ethical problems. There needs analysis and proper consideration in determining the classification cutoff ethical or not insider trading or selling the permissible limits.
Pengaruh Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS di Perbankan Sutiyok Sutiyok; Evi Rahmawati
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study is to analyze whether the mechanism of corporate governance has the influence on the level of mandatory disclosure with the IFRS convergence. The sample used in this study is the banking industry listed at Indonesian Stock Exchange in 2011-2012. Disclosure checklist from Bapepam LK is used to identify the mandatory disclosure items. The items are adjusted to GAAP applicable in Indonesia. The results of this study indicates that the total number of meetings of the Board of Commissioners and Board of Commissioners have significant effect on the level of the compliance of the mandatory disclosure convergence with IFRS. However, the number of audit committee have no influence on the level of mandatory disclosure compliance convergence IFRS.
Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba Di Perbankan Maulana, Al Adiyat
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The research was conducted to determine firm size , auditor reputation, institusional ownership, and financial leverage  on the practice of income smoothing in financial companies banking industries listed on the Indonesia Stock Exchange (IDX). The sample in this study were financial companies listed on the Indonesia Stock Exchange (IDX) during the years 2009-2013. Data were collected through purposive sampling. The analysis is carried out multiple linear regression and t tests with the first test of classical assumptions. Through multiple linear regression analysis is known that the variable profitabilitas has a significant influence on the practice of income smoothing. This is indicated by regresional relationship between the dependent variable with several independent variables and a significance value smaller than 0.05. While the firm size variable, auditor reputation, institusional ownership, and financial leverage do not have effect on the practice of income smoothing because it has a significance value greater than 0.05.   
Pengaruh Intellectual Capital Terhadap Market Value dan Kinerja Keuangan Angela Desiyanti Pangestu; Riesanti Edie Wijaya
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The resource-based theory provides an epiphany about the existence of resources that potentially generate value added for a company competitive advantage. The theory emphasizes the existence of intellectual capital as levers of company success. However, the various studies produce inconsistent results one another. These studies take an Indonesia stock exchange setting with the market value and the financial performance as a measure of the success of the company. The result of this research shows that the disparity between human capital and structural capital in creating value added for the company.
Pengaruh Modal Intelektual dan Pengungkapannya Terhadap Nilai dan Kinerja Perusahaan Gatot Ahmad Sirojudin; Ietje Nazaruddin
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The aim of this study is to analyze the effect of intellectual capital and intellectual capital disclosures on corporate value and performance of the company. The sample used in this study is a company that reported annual reports and ICMD listed on the Indonesia Stock Exchange. The statistical method used is Partial Least Square, with hypothesis testing the value of the t statistic. Result shows that intellectual capital and intellectual capital disclosures have positive and significant impact on value and the company's performance. However, the disclosure of intellectual capital has no significant effect on the company's performance.
Pengaruh Faktor Internal dan Eksternal Terhadap Kinerja Sistem Informasi: Studi Pada Perbankan Lince Bulutoding; Antong Amiruddin
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims to examine the organization's internal and external factors on the performance of the accounting information system . The sample used is a banking company in the city of Makassar . Hypothesis testing is done by the method of multiple linear regression analysis . This study found internal factors that affect the performance of information systems is the size of the organization and support of top management. While, external factors that affect on performance information system is personal capability only.

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