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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 6 Documents
 1 
Search results for , issue "Vol 6, No 1: January 2005" : 6 Documents clear
Pengaruh Pengumuman Merger dan Akusisi terhadap Abnormal Return Saham Perusahaan Akuisitor dan Non Akuisitor dalam Sektor Industri yang Sama di BEJ Perioda Tahun 1998-2001 Gunawan, Barbara
Journal of Accounting and Investment Vol 6, No 1: January 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The aim of this study was to examine whether mergers and acquisitions were announced by the company akuisitor result in abnormal return for investors. This research using t test analysis in answering the research hypothesis. From the analysis conducted, it was found that a significant abnormal return when information about mergers and acquisitions the company announced. This indicates that merger and acquisition announcements containing charge information for market participants, which is indicated by the Average Abnormal Return significant acquired company's shareholders and non akuisitor akuisitor on announcements about mergers and acquisitions.
Kejelasan Sasaran Anggaran, Sistem Pengendalian Akuntansi, dan Kinerja Manajerial: Studi Empiris pada Pemerintah Daerah Kabupaten dan Kota Se-Propinsi DIY Emile Satia Darma; Abdul Halim
Journal of Accounting and Investment Vol 6, No 1: January 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research is to examine the effects of the budget goal clarity and accounting control system on managerial performances of the local governments. This research is conducted on a cross-sectional basis. Analysis of this research is conducted on 271 respondents, who are structural (echelon) officials of the regencies and municipal governments of the Province of Yogyakarta Special Territory. Samples of those officials are composed of service/authority/office managers/heads, department/sector/ subservice managers, subdepartment/subsector/section managers. Results of data analysis (using regression method) showing the variables of the budget goal clarity and accounting control system affect positively significant (p0.01) on the increase of managerial performance. Further researches may be conducted by reducing those limitations in this research. Within the scope of contingency model there are still a lot of contextual factors or other contingent variables that can be hypothesized to interact the effects of the control design of performance. This is useful to find the fittest model in the control design and contextual factors in a particular organization. Different organizations have different control design and contextual factors as well.
Pengaruh Strategi Bisnis dan Ketidakpastian Lingkungan terhadap Hubungan antara Informasi Broad Scope Sistem Akuntansi Manajemen dan Kinerja Manajerial Ernawati Ernawati
Journal of Accounting and Investment Vol 6, No 1: January 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study intends to give the empirical evidence on interaction effect of information of broad scope management accounting system with business strategy and eviromental uncertainty on managerial performance. Business strategy and enviromantal uncertainty were used in this study as moderating variable. First hypothesis used business strategy, meanwhile second hypothesis used enviromental uncertainty. Questionnaires were distributed to fifteen manufacturing companies in Surakarta with convinience sampling method. The responses from 44 production manager, distribution manager and general manager, were analysed using the hierarchical regression (moderated multiple regression). The result support the hypothesis that the interaction effect of broad scope management accounting system information with business strategy and enviromental uncertainty on managerial performance are positive and significant. For the company employing a business strategy of prospector will be more positive than the company employing business strategy of defender. Then, the effect of broad scope management accounting system information will be more positive under high level of enviromental uncertainty than lower level enviromental uncertainty.
Pengaruh Kultur Kantor Akuntan Publik terhadap Komunikasi dalam Tim Audit Nugraheni, Peni
Journal of Accounting and Investment Vol 6, No 1: January 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research examines the effect of the Public Accountant Firm (KAP) culture in audit team communication. The samples used in this study is accountant publics ever or joining in audit team for certain duty with working experience between three up to five years in the KAP audit division. The samples consist of 118 accountant publics from 50 KAP in 8 cities at Java Island and Bali. The proxies for KAP culture are bureaucracy, inovatif and suportif culture. The result indicate that bureaucracy and suportif culture significantly influence the audit team communication. The  result have implication to KAP about how to create the right culture to support the success of audit team communication in resulting a quality audit opinion.
Socio Religious Settings and the Development of Accounting in Indonesia Rizal Yaya
Journal of Accounting and Investment Vol 6, No 1: January 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

During 1980’s, culture has featured in the discussion on the factors influencing the development of accounting. On the other hands, religion has an important role in shaping a culture as it also produces social understanding, values, beliefs and symbols, which can be absorbed by a society and reproduced as a culture of the society. This implies that the influence of religion on accounting is possibly occurred.  This research tries to show how such influence occurred along with the development of religions in Indonesia. It is argued that different socio religious settings would result in different way of development of accounting. To support the argument, an empirical test would be conducted on (1) the perception of Muslim accounting academician in Yogyakarta on the appropriateness of conventional acounting for Muslim users, and (2) the impact of different religious settings on the perception of Muslim accounting academicians on the suitability of conventional accounting in achieving Islamic socio economic objectives. This test is on the perception of Muslim accounting academician on the appropriateness of conventional accounting for Muslim users will conducted by using one sample t-test. Meanwhile thethe impact of different religious settings will be analzed by using analysis of variance (ANOVA) test.
Pengaruh Orientasi Etika terhadap Independensi dan Kualitas Audit Auditor BPK-RI Akhmad Samsul Ulum
Journal of Accounting and Investment Vol 6, No 1: January 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The research is to test the effects of internal factors within an auditor of BPK (ethical orientation: idealism relativism) on independence in fact and audit quality. Respondents of the research are BPK auditors across Indonesia. The method used in the research is  cluster sampling method. The research uses path analysis approach in order to test the effects of idealism and relativism on independence and audit quality. Analysis was conducted on 115 questionnaires and showing empirical evidences that idealism affects positively and relativism affects negatively the independence in fact of BPK auditors. Idealism did not directly affect the audit quality, but by means of intervening variables, i.e., independece in fact functioning as a mediator between idealism variables and audit quality. Relativism directly affects the quality audits of BPK auditors. Results of the research also showing that independence in fact positively affects audit quality of the BPK auditors.

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