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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 646 Documents
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Relationship Patterns between Leader-Subordinate Similarity and Subordinate Satisfaction: a Case Study Razali bin Mat Zin
Journal of Accounting and Investment Vol 7, No 1: January 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The leadership literature is voluminous. This study adopted the contingency model to explain the relationship between the leader-subordinate similarity and subordinate satisfaction. The effects of selected intervening variables namely age, educational level, race and sex were also analyzed. The findings showed that there is a significant relationship between leader-subordinate similarity and subordinates’ satisfaction. However, this significance was determined only after accounting for the demographic variables, i.e. age, subordinates’ sex, race and educational level. Once the demographic variables were accounted for, the consideration and initiating structure dimensions of leadership showed significant relationship with subordinates’ satisfaction with work.
Editorial JAI Edisi Januari 2017 Harjanti Widiastuti
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 | Full PDF (98.168 KB) | DOI: 10.18196/jai.v18i1.4123

Abstract

Analisis Efisiensi Pasar Modal “Semistrong Form Tests” dengan adanya pengumuman “Right Issue” di Bursa Efek Jakarta Gunawan, Barbara
Journal of Accounting and Investment Vol 5, No 2: July 2004
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The objective of this study is to find whether Indonesian stock market is a semistrong efficient market. This study use 10 listed public companies in  Jakarta Stock Exchange and performed right issue in 2003. The study found there was a significantly difference between stock price at stock exchange and theoretical price before and after ex right date. This study also reveal that abnormal return before and after ex right date does not have a significant different.
Partisipasi Anggaran dan Kinerja Managerial di Pemerintah Daerah: Anteseden dan Pemediasi Nur Laila Yuliani; Barkah Susanto
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.799 KB) | DOI: 10.18196/jai.190194

Abstract

Budget participation has an important role especially in the local government. A higher motivation and commitment will created through budget participation in order improving performance. This study uses a structural equation modeling approach to investigate the influence of information asymmetry and leader member exchange on budget participation to managerial performance by using goal commitment and ambiguity role as mediation variables, in Working Units, Magelang Municipality Government, Central Java. Based on a questionnaire survey of 101 local government officials involved in budget preparation, we find that information asymmetry has a positive effect on budget participation. The commitment on goals mediates the relationship between budget participation and managerial performance. Otherwise budget participation has no effect on managerial performance through role ambiguity. This study also find that leader member exchange has no effect on budget participation.
Pengaruh Current Ratio, Asset Size, dan Earnings Variability terhadap Beta Pasar Ahim Abdurahim
Journal of Accounting and Investment Vol 4, No 2: July 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The research objective was to determine the effect of variable accounting ie :, current ratio, asset size and earnings variability of the market beta. This study used 72 samples. Analyzer used to test the hypothesis that regression. Previous methods of Fowler and Rorke (1983) to adjust the market beta, and BLUE test is used to test classic assumptions of the independent variables are multikolinearitas, heteroskedasitas with Breushch-Pagan-Godfrey test, and autocorrelation with BG (The Breussh-Godfrey). The results found that the hypothesis H1a, H1b, H1c, and H2a powered means no influence current ratio, asset size and earnings variability of the market beta, both individually and simultaneously.
Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah dengan Komitmen Organisasi Sebagai Variabel Pemoderasi Beny Arifin W.
Journal of Accounting and Investment Vol 13, No 1: January 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research is conducted to examine the effect of budget participation, budget goal clarity, accounting control and reporting system on performance accountability of government agencies with organizational commitment as a moderating variable. The sample in this study was taken with a purposive sample of non probability sampling that adjusted with certain criteria or considerations. The sample in this study are structural officials in Pekalongan Regency which amounted to 90 respondents. The results of this study show that the participation of the budget, the budget goal clarity, accounting controls and reporting systems have significant positive effect to the performance accountability of government agencies. However, budget participation, budget goal clarity, accounting controls and reporting systems do not affect the performance accountability of government agencies with organizational commitment as moderating variable. 
PENGARUH SIZE, LIKUIDITAS, PROFITABILITAS, RISIKO, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Siti Hardanti; Barbara Gunawan
Journal of Accounting and Investment Vol 11, No 2: July 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research was carried out to test the influence of the size, liquidity, profitability, risks and sales growth towards the simultaneously and partially capital structure. The object of this research was all manufacture industries listed in Indonesian Stocks Exchange (ISE). The sample of this research was 71 manufacture industries selected using the purposive sampling technique which was based on three criteria: 1) the manufacture industries that were listed and active in the Indonesian Stock Exchange during the research period; 2) The companies had positive profits during the research period; 3) The manufacture companies that must have complete data in Indonesian Capital Market Directory (ICMD). The research data were secondary data which were obtained from ICMD in the years of 2005-2008 in the ISE UMY Corner. The result of analysis showed three findings. 1) Simultaneously, the size, liquidity, profitability, risks, and sales growth influence the capital structure. 2) Partially, the size gave positive and significant influence towards capital structure, while the liquidity and profitability gave negative significant influence towards the capital structure. 3) Partially, the risks and sales growth did not influence the capital structure.
Sebuah Kajian Mengapa Akuntansi Syariah Masih Sulit Tumbuh Subur di Indonesia Virginia Nur Rahmanti
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Nowadays, shariah model is increasingly favoured by the world society, especially Indonesian. It's proved by Indonesian Bank report year ended 2011 which shows increasing number of shariah financial institution either in the downtown or sub urban area. Nevertheless the sharia'ate development in Indonesia that was born on 1992nd  signed by the established of Bank Muamalat Indonesia, still shows low quality. Factually, human resources is the main factor which determine the success of shari'ate in Indonesia. Indonesian human resource asset seems unready to control shariah scheme, it's proved by the low-level of their understanding in about the human responsibility to the God (habluminallah) and to another people (habluminannas). This condition worsen by their reluctant to learn about shariate holistically. In their mind, shariate just define by kinds of transaction without riba, whereas the thruth shariate concept is wider than just usury. Likely, these fenomena cause the gap between Islamic shariate concept and pratical become wider. In the other side, most practioners try to think out of the box from the prison of shariate financial standard (PSAK syariah), because they think that PSAK syariah isn't truly shari'ah like Islamic shariate determined. This research using interpretive methodology with fenomenology approachment. Informan used including academics, practitioners and standard maker (Dewan Standar Akuntansi Syariah). Data gathering method using literature analysis, interview and observation. Researcher hope from this research will find conclusion about the reason of this slow development of shariate in Indonesia. 
INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERUSAHAAN; SUATU ANALISIS DENGAN PENDEKATAN PARTIAL LEAST SQUARES Ervina, Maya; Abdurahim, Ahim; Suryanto, Rudy
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims to know the relationship between intellectual capital components (human capital, structural capital, and customer capital) with company’s performance and manufacture industry in Indonesia. This study examines 50 companies that listed in Indonesian Capital Market Directory from 2003 until 2007 the financial report that published every years. The result show that there is significant positive relations amng intellectual capital with company’s performance. But the result not support relationship between intellectual capital with future company’s performance and future company’s performance with rate of growth of intellectual capital (ROGIC).
The Effect of External Pressure, Management Commitment and Accessibility towards Transparency of Financial Reporting Bambang Jatmiko; Muhammad Budi Setiawan
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.524 KB) | DOI: 10.18196/jai.2101140

Abstract

Research Aims: This study aims to examine and empirically prove the Effects of External Pressure, Management Commitment, and Accessibility of Financial Statements on Transparency of Financial Reporting in Regional Work Units in Yogyakarta City.Design/Methodology/Approach: The methodology used is survey with purposive sampling. The respondents of this study consists of 74 people. The analytical tool used in this study is multiple linear regression using the SPSS.Research Findings: The test results indicate that external pressures, management commitment, and accessibility of financial statements have a positive effect on financial reporting transparency.Theoretical contribution/Originality:  this research filled the research gap related to the issue of determinants of transparency of financial reporting in local governments which has got minimal attention from researchers.Practitioner/Policy implication:  departing from the results of this study, it is recommended to increase the transparency of financial reporting, external pressure, management commitment and accessibility must be encouraged.Research limitation/Implication:  This research was only conducted in the city of Yogyakarta, so it has weak external validity. The generalization of this study results does not represent a broader scope.

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