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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 677 Documents
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Pengaruh Publicness pada Hubungan Antara Partisipasi Pembuatan Anggaran dengan Kinerja Manajerial Pratolo, Suryo
Journal of Accounting and Investment Vol 3, No 1: January 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.607 KB)

Abstract

Research in the relationship between budgeting participation and managerial performance in Indonesia or abroad has shown inconsistent result. Beside that, In Indonesia, still little of researches touch the area of public sector, where if it done, it would support improving public services. With the background above, I try to replicate formerly researches about the relationship between budgeting participation and managerial performance on public and private sector organization in “Yogyakarta” and “Center of Java." This research also tries to look at if there is inducement of “publicness” to the relationship between budget participation and managerial performance. Using regression analysis, I can conclude that there is positive significant relationship between budget participation and managerial performance on two type organizations. Using the chow test, there is the inducement of “publicness” on that relationship. From the elasticity test, I can conclude that the relationship between budgeting participation and managerial performance in “Yogyakarta” and “Center of Java” is not elastic. Base on elasticity comparison, I can conclude that the relationship in private sector organization is more elastic than in public sector organization.
Akuntansi Prospektif Untuk Memenuhi Kebutuhan Pemakaian Tentang Informasi Keuangan Masa Depan Dan Tantangan Bagi Profesi Akuntan Lili Arnita
Journal of Accounting and Investment Vol 2, No 1: January 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Writing is the idea originated from the limitations of conventional financial statements which have the nature of historical cost and simply describe the financial events of the past. With the development needs of users of financial information to predict the financial future will require some information about the company's forecasts or projections will come. Such financial information may be used by the user to guide the decision making favorable economic.   
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 Karakteristik Personal Auditor terhadap Tingkat Penerimaan Penyimpangan Perilaku Dalam Audit Erni Suryandari
Journal of Accounting and Investment Vol 8, No 2: July 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The role of external auditor opinion is vital in ensuring the proper production of financial report. However, cases of dysfunctional audit behavior has adversely affect the credibility of external auditors opinion. Among the contributing factors to such  dysfunctional audit behavior is the personal characteristic of the auditor. The research seek to analyze the relationship between auditors’ individual characteristic and their acceptance to dysfunctional audit behavior. The data is collected from 108 auditors working in audit firms located in Yogyakarta, Surakarta and Semarang. The methodology used is structural equation modeling as it facilitates the use of manifest and latent variables as well as accommodating  the existence of inter-relationship among independent variables. The study show that the level of auditor’s locus of control, turnover intention and self esteem in relations to ambitions has significant positive relationships with the level of acceptance of dysfunctional audit behavior, while the self-rated auditor performance have significant negative relationships with the level of acceptance of dysfunctional audit behavior.
Perancangan Data Mining Untuk Analisis Kriteria Nasabah Kredit yang Potensial dan Manfaatnya Untuk Customer Relationship Management Perbankan Putu Sukma Kurniawan
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.724 KB) | DOI: 10.18196/jai.2015.0040.155-174

Abstract

The presence of data mining problems caused by the explosion of data experienced by many organizations that have accumulated so many years of data (purchasing data, sales data, customer data, transaction data, and others). Examples of industries that use data mining is the banking industry. There are still many banks using conventional methods in the analysis of their customers. This would lead to high operating costs for the bank. The concept of data mining can help banks to get a better analysis of their customers and also help in making the concept of customer relationship management. Data mining can help bank to create profiling customer. Results or final output obtained if the bank can execute customer relationship management is increasing customer loyalty to the bank, increasing profitability, and reducing customer acquisition costs.
Pengaruh Life-Cycle Perusahaan terhadap Incremental Value-Relevance Informasi Laba Abd. Hamid Habbe
Journal of Accounting and Investment Vol 3, No 1: January 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The main objective of this paper is to examine the effect of life-cycle of firm on the relationship between earnings information and market value of equity. This research is based on inconsistency of the result previous research. I derive hypothesis from Myers theory (1997) which imply that the value of the firm is determined by two components, value of asset in place and growth opportunities. These two components have a difference characteristic in each phase of life-cycle. I employ common factor analysis to classify sample into five phases, growth phase, growth/maturity phase, maturity phase, maturity/stagnant phase, and stagnant phase.  The result is consistent with hypothesis that each phase of life-cycle (except growth phase), earnings is positive relation to market value of equity. In addition, I also find evidence a various determination of earnings in each phase. This result indicate that firm life-cycle provide incremental value relevance for earnings information.
Toward an Ideal Balance Of Islamic Banking Products Portfolio Adnan, Muhammad Akhyar
Journal of Accounting and Investment Vol 7, No 1: January 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The Islamic Banking Industry is growing rapidly in many countries, yet some important problems are yet to be faced. This includes the perception of some Muslim societies towards Islamic banking operations, accounting issues and particularly, in regard to the industries product portfolio. In the case of Indonesia – but perhaps also in the larger context – there has been concerns raised about the imbalance of product portfolio [Adnan 2003; 2005, Tohirin 2003, Muhammad 2005]. It is commonly known for example that the murabaha product has dominated product portfolio since the beginning of the industry’s operations. Although this issue is not related to fiqh concepts, many are concerned that product portfolio imbalance will cause an unevenness between the monetary or financial sector and the real sector of businesses. In other words, the situation will not reflect the notion of an Islamic economics concept, which is concerned about balance and harmony among all economic sectors. This paper offers a solution to this particular problem, with a view towards implementation of an Islamic economy.
Code of Ethics, Clawback Incentive Schemes, and Personal Value to Mitigate Earnings Management Intention Erlinda Nur Khasanah; Mahfud Sholihin
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.5 KB) | DOI: 10.18196/jai.2102145

Abstract

Research aims: This study aimed to examine the role of a code of ethics and clawback incentive schemes to mitigate earnings management intention. This study also examined the effect of personal value on the relationship between the code of ethics and incentive schemes with earnings management intention.Design/Methodology/Approach: The research method used in this study was an experimental approach with a factorial design of 2x3 between-subjects. The subjects were 83 students from the undergraduate and postgraduate of Accounting Program from a public university in Yogyakarta, Indonesia. To test the hypotheses, two-way ANOVA was used.Research findings: This study discovered that the code of ethics was able to mitigate earnings management intention. However, it should be completed by clear and strict sanctions for ethical violations. The results, however, showed that there were no significant different effects between clawback and bonus-only incentive schemes on earnings management intention. Additionally, this study provided empirical evidence that personal value did not moderate the relationship between the code of ethics and incentive schemes on earnings management intention.Theoretical contribution/Originality: This study showed the causality relationship between the code of ethics and incentive scheme with earnings management intention through the use of experimental methods.Practitioner/Policy implication: This study has important implications for company management in designing and implementing a code of ethics effectively, namely the company should provide sanctions for those who violate the code of ethics.Research limitation/Implication: First, this study only examined earnings management in the form of real earnings management as the operating decisions. Second, most of the data collection was carried out after class, causing participants to lack concentration as they were tired of the lessons in class.Keywords: Earnings Management Intention, Code of Ethics, Clawback Incentive Schemes, Personal Value
Determinan Kemampuan Auditor dalam Mendeteksi Kecurangan Suryanto, Rudy; Indriyani, Yosita; Sofyani, Hafiez
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.18163

Abstract

This study aims to examine the influence of experience, workload, profesional skepticism, and personality type NT (Intution-thinking) toward the ability to detect fraud of auditors. The intensive search using the Rasch model approach developed by George Rasch with the involvement of auditors working in Yogyakarta and Surakarta as the study sample. This study fiund that the auditor's experience and personality type affect the auditor's ability to detect fraud. While the workload and profesional skpetisme auditor assessed not affect the auditor's ability to detect fraud. More detailed results of this study are presented in this paper.
Pengaruh Luas Ungkapan Sukarela dalam Laporan Tahunan terhadap Earnings Response Coefficient (ERC) Widiastuti, Harjanti
Journal of Accounting and Investment Vol 5, No 2: July 2004
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study examines whether voluntary corporate disclosure level published in annual report affects the relation between current stock return and contemporaneous annual earnings. The purpose of the study is to investigate whether the variances in corporate disclosure level published in annual report of companies listed on the Jakarta Stock Exchange (the JSX) affects the value-relevance of earnings information proxied by earnings response coefficient (the ERC). This study is preliminary attempt to combine two research issues: the informativeness of earnings (ERC) and the informativeness of disclosures, which have been separately investigated by previous studies. The findings are expected to give preliminary evidence about cross-sectional differences in current ERC associated with voluntary corporate disclosure level published in annual report. It is hypothesized that voluntary corporate disclosure level published in annual report has a negative effect on the ERC. To test the hypothesis, current stock returns are regressed against current earnings changes. The sample consists of 67 of annual reports of companies listed on the JSX as of December 31, 1995. The study finds evidence that voluntary corporate disclosure level published in annual report have a statistically positive effect on the ERC at 0.10 significant levels. This result remains consistent after controlling for other factors that have been shown to influence the earnings response coefficient. The result does not support the hypothesis that voluntary corporate disclosure level published in annual report has a negative effect on the ERC. The possible reason is that disclosures in annual report insufficiently reveal the information about companies’ future prospect. However, the result of sensitivity analysis using fundamental return model shows that voluntary corporate disclosure level published in annual report has a negative effect on the ERC, but not statistically significant.

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