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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 6 Documents
 1 
Search results for , issue "Vol 6, No 2: July 2005" : 6 Documents clear
Analisis Faktor-faktor yang Mempengaruhi Stock Split dan Pengaruhnya terhadap Nilai Perusahaan Widiastuti, Harjanti; Usmara, Usmara
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study aimed to get empirical evidence about the factors that affect stock split and its influence on the value of companies listed on the Jakarta Stock Exchange. Factors influencing stock split in this study consisted of the Price to Earning Ratio (PER), Price to Book Value (PBV), and the bid-ask spread. Sample consisted of 30 non-financial companies that do stock split and 30 non-financial companies that do not do a stock split in 2000-2001. Based on the analysis in the previous chapter can be concluded first, the results of statistical tests to logit regression analysis showed that the level of expensiveness stock prices as measured by PBV significant positive effect on the company's decision to conduct a stock split. However, this study failed to show that the level of expensiveness stock prices as measured by PER is a variable that significant positive effect on the company's decision to conduct a stock split.
Minat Mahasiswa Akuntansi dalam Mengikuti Pendidikan Profesi Akuntansi (Ppa) ditinjau dari Gender dan Status Akreditasi Program Studi Sudaryono, Eko Arief; P, Angger Tunggul; Setiawan, Doddy
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims to examine accounting students interest in joining professional accounting education based on gender and accreditation of the study program. Respondents of this research are final year accounting students in Solo, Yogyakarta and Semarang. We use anova test in this research. The results shows that: (1) there are no significant differences in accounting students’ interest in joining professional accounting education based on gender (2) there are significant differences in accounting students’ interest in joining professional accounting education based on the accreditation status of the study program (3) there are significant differences in accounting students’ interest in joining professional accounting education based on gender and the accreditation status of the study program simultaneously.
Faktor-faktor yang Mempengaruhi Praktik Perataan Laba pada Perusahaan - perusahaan di Bursa Efek Jakarta Antariksa Budileksmana; Eka Andriani
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

A recent analysis held that there is a significantly effect between firm size, corporate risk, profitability and operating leverage to corporate income smoothing practices. The objective of this research is to empirically re-examine the factors could affect income smoothing practices.There are four factors will be examined, are firm size, corporate risk, profitability and operating leverage. The sample used in this study are 76 firms listed at Jakarta Stock Exchange (JSX) over 2000 to 2002. The multivariate test which using logistic regression results both risk and profitability affect significantly to income smoothing practices. While firm size and operating leverage not affect significantly to income smoothing practices. The univariate test support the previous test, shows that there is statistically difference in risk as well as profitability between smoother and non-smoother firms. Whereas both firm size and operating leverage, there are no statistically difference.
Pengaruh Volume Perdagangan dan Return terhadap Bid-Ask Spread dengan Model Koreksi Kesalahan Barbara Gunawan
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study aimed to examine the effect of trading volume and return to the bid-ask spread pharmaceutical industry shares listed on the JSE during 2003. This study uses regression analysis techniques. The results showed that the only variable return that proved false. However, for variable trading volume proved the absence of forgery.
Pentingnya Perbandingan Nilai-Nilai Spesifik antara Mahasiswa Akuntansi dan Teknik Sipil Sri Suryaningsum; Sucahyo Heriningsih; Ketut Aryani
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research analyzed, appeals and differentiaves the specific values between accounting students and civil engineering students from some universities in Jogjakarta. Specific values is value which differentiaves student behavior specifically where specific values contens about individuality value, social value, theoretical values, and esthetic value. The data is used a questioner from Rokeach’s model and Schwartz’s model. Measurement is conducted with Likert Scale. The analysis instrument uses t-test. The result of analysis show that there differentiation the specific value between accounting students and engineering students where the differentiation is in the esthetic value.
Pengaruh Customization dan Interdependensi terhadap Karakteristik Informasi Sistem Akuntansi Manajemen Broad scope dan Aggregation Ietje Nazaruddin; Subhan Fajry
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study examined empirically whether the relation between customization and characteristic of management accounting systems, especially broad scope and aggregation information is a direct one or whether the relation operates via interdependence. The purpose of this study is to reexamine the result of Bouwens (1998) and Bouwens and Abernethy (2000) and Anggraini (2003) study which revealed there was not strong support for characteristic of broad scope management accounting systems and aggregation of information for uncertainty in managerial decision makings. This is different from earlier studies of Mia Chenhall (!994), Abernethy Gutherie (1994), Chong (1998). This theory suggests that customization has a direct effect on the use characteristic of management accounting systems, but also that customization augments interdependence between departments which in turn affect characteristic of management accounting systems use. Responses of 87 managers (production and marketing) were analyzed by  Path analysis is used to test the model. The result of this study confirms the studies of Bouwens (1998) and Bouwens and Abernethy (2000) but differs the study of Anggraini (2003). Customization does not influence characteristic management accounting systems  broad scope and aggregation information use via interdependence.

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