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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 646 Documents
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Pengaruh Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Internal-Eksternal dengan Persepsi Dukungan Organisasi Sebagai Variabel Pemoderasi Ilham Maulana Saud
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.231 KB) | DOI: 10.18196/jai.2016.0056.209-219

Abstract

This study aims to examine the influence of attitude and perceived behavior control empirically toward the whistleblowing intention of the internal-external with the perceived organizational support as the moderating variables. This study using survey method with 127 respondents of the permanent staffs of Universitas Muhammadiyah Yogyakarta (UMY) and employs hierarchical regression analysis. The results reveal the attitude has significant influence toward internal whistleblowing intention and the perceived of organizational supporting has significant influence as moderating variable which strengthen the influence of the perceived behavior control toward the internal-external whistleblowing intention.
The Influence of Audit Committee to Earnings Management I Putu Sugiartha Sanjaya
Journal of Accounting and Investment Vol 7, No 1: January 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.586 KB)

Abstract

The role of the audit committee continues to be of importance to regulators. The New York Stock Exchange (NYSE) and the National Association of Securities Dealers (NASD) co-sponsored a Blue Ribbon Committee (BRC) to make recommendations for improving the effectiveness of the audit committee. In Indonesia, the Jakarta Stock Exchange (JSX) issued a regulation in 2001. The regulation emphasize all companies (which treaded publicly) must have audit committee. On the basis of the regulation, existing audit committee is expected to be able to restrict earnings management. According to Millstein (1999), it is totally consistent that good corporate governance practice points to the audit committee as the focal point for improvement in financial statements. This study investigates whether audit committee formation can reduce earnings management. Data is collected from JSX in 2001 and 2002 for manufacturing companies. Using independent sample t-test, the result suggests that audit committee can reduce earnings management.
Pengaruh Mekanisme Corporate Governance, Kinerja Keuangan dan Kinerja Lingkungan terhadap Pengungkapan Islamic Social Reporting Mahardhika Kurniawati; Rizal Yaya
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.894 KB) | DOI: 10.18196/180280

Abstract

The objective of this research is obtain empirical evidence about the effect of commissioner board size, commisioner board independence, audit committee size, profitability, and the environmental performance on Islamic Social Reporting (ISR) of companies which are in the Sharia Securities List (DES). The population of this research consisted of all companies under DES which joined PROPER environmental rating during 2011-2015. There were 31 companies were selected as samples based on purposive sampling method. The method employed to measure the ISR Disclosure was content analysis by scoring the items of social disclosure in the annual report of those companies. The multiple linier regression shows that the size of commisioner board, profitability, and environmental performance have positive effects on the disclosure of Islamic Social Reporting, while the independence of commisioner board and audit committe do not affect the disclosure of Islamic Social Reporting.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.87 KB)

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.
Transfer Pricing, Agency Costs, and Financial Reporting Aggressiveness: An Empirical Study in Indonesia Eva Herianti; Amor Marundha
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.663 KB) | DOI: 10.18196/jai.2003132

Abstract

The purpose of this study is to explore the effect of transfer pricing strategy and agency cost on financial reporting aggressiveness. This paper used 61 manufacturing industries listed on the Indonesia Stock Exchange from 2013 to 2017 period among which 305 companies were selected by purposive sampling method to be studied. The research questions were tested using panel data regression analysis. This study found that transfer pricing strategy had no significant effect on financial reporting aggressiveness but agency cost had negative and significant effect on financial reporting aggressiveness. Furthermore, control variables as growth and return on asset had positive and significant effect on financial reporting aggressiveness while size had negative and significant effect on financial reporting aggressiveness. Results of this study indicated that managers did not use transfer pricing strategy in managing earnings because there was regulation of OECD to control manager behaviour in implementing transfer pricing strategy. In addition, agency cost was one of the important factors in reducing manager behaviour to meet their interests.
Desentralisasi, Sistem Pengendalian Akuntansi Dan Kinerja Organisasi Ietje Nazaruddin; Erni Suryandari; Barbara Gunawan
Journal of Accounting and Investment Vol 4, No 2: July 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.246 KB)

Abstract

This study examines the relationship between the use accounting controls system and decentralization with manager’s performance on public sector organizations. Decentralization refers to the level autonomy delegated to the manager’s public sector organizations. Responses of 45 managers public sector organizations in Yogyakarta were analyzed by using a path analytic technique.  The relationships between variables were specified by a series of path coefficient, which are equivalent to standardized beta coefficient.   The result studies indicate a positive and significant relationship between decentralization and use of accounting controls system, thereby supporting H1.  Other result reveal a positive and significant relationship between the use of accounting controls system and decentralization with performance, thus H2, H3 could be supported. The results of study indicate that the use of accounting controls system acts as mediator in the relationship between decentralization of decision making and performance of managers public sector on Yogyakarta.  The result reveal that increased level of decentralization is associated with and increased use accounting controls system which, in turn, is associated with improved managers performance on public sector organizations
Pengaruh Profitabilitas, Resiko Keuangan, Nilai Perusahaan, Struktur Kepemilikan dan Dividend Payout Ratio terhadap Perataan Laba Pratama, Dika Fajar
Journal of Accounting and Investment Vol 13, No 1: January 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims to test empirically the effect of profitability, financial risk, firm value, ownership structure and dividend payout ratio to income smoothing. The sample in this research are 33 manufacture companies that have been listed on the Indonesia Stock Exchange in period of 2006 to 2009. Sample was obtained by purposive sampling method. Analysis tool uses regression analysis with logistic regression method.  The results of analysis indicate that profitability, financial risk, firm value, public ownership and dividend payout ratio do not influence income smoothing in manufacture companies except managerial ownership.
Budgetary Participation, Compensation, and Performance of Local Government Working Unit: The Intervening Role of Organizational Commitment Afrizal Tahar; Hafiez Sofyani
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 (614.036 KB) | DOI: 10.18196/jai.2101142

Abstract

Research aims: This study aims to examine the influence of budgetary participation and compensation influence toward local government performance with organizational commitment as an intervening.Design/Methodology/Approach: The sample used was government officials in Magelang City, Indonesia. The respondents involved in this study were head of the division, head of the sector, head of sub-division, head of sub-sector, and staff. This research used a purposive sampling method. The type of data is primary data that were collected by distributing the questionnaires. 116 respondents were involved as the sample. Partial Leas Square (PLS) was employed to test the hypotheses.Research findings: This study revealed that budgetary participation and compensation influenced organizational commitment. Also, it showed that budgetary participation and compensation indirectly influenced on local government performance through organizational commitment.Theoretical contribution/Originality: This study gives evidence that organizational commitment has a role as a full intervening variable on the relationship between budgetary participation and compensation toward performance.Practitioner/Policy implication: This study gives beneficial information to the regulator and local government management to enhance agencies’ performance.Research limitation/Implication: This study only conducted in Magelang City. Arguably, the reader needs to be carry full in reading this study result, mainly to generalize the study results.
Analisis Kebangkrutan Perusahaan dengan Menggunakan Metode Z Score (Studi Kasus pada Industri Consumer Goods di Bursa Efek Jakarta Periode 1997 – 2000) Nuning Kriesnawati; Rita Kusumawati
Journal of Accounting and Investment Vol 4, No 1: January 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.444 KB)

Abstract

This study aimed to analyze bankruptcy using the Z score. Research done in the consumer goods industry listed in Jakarta Stock Exchange 1997-2000 period. The results found that in 2000 the value of Z score companies has decreased, this is possible because the value of the variable X3 and X4 has decreased, but in 2001 the value of Z score Integration again experienced an increase, although not as high as in 1999, this means that the company can improve its performance. PT Mandom value of Z score indicates that the company is in a good condition or not bankruptcy. Z score value of the company from 1997 to 2001 continues to increase, it suggests that good corporate performance which proved that despite the crisis the company was still able to survive even continue to increase. Analysis of the bankruptcy of PT Unilever shows that the company is in a good condition. As in PT Mandom, the company is also not affected by the crisis. Z score value of the company from 1997 to 2001 have increased constantly, this indicates that the performance is good. Analysis of the bankruptcy of the PT Procter and Gamble shows that the company is in conditions that are less stable, this is indicated by the value of Z score in 1997 shows that the company is in the condition of the gray area, in 1998 based on assessment standards of bankruptcy, the company in 1998 experienced bankruptcy, in 1999 the company experienced a slight improvement from the beginning in a state of bankruptcy changes on the condition of the gray area, in 2000 the company was in good condition or not bankrupt, this is possible because the company sells most of its fixed assets in order to operate properly. However, in 2001 the company back on the condition of the gray area, it is because the value X2 to X5 has decreased.
Faktor-Faktor Internal Individual dalam Pembuatan Keputusan Etis: Studi pada Konsultan Pajak di Kota Surabaya Arestanti, Martana Arrazaqu; Herawati, Nurul; Rahmawati, Emi
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.788 KB) | DOI: 10.18196/1201

Abstract

This study aims to examine the influence of individual factors (perception of the importance of ethical and social responsibility; machiavellianism; ethical reasoning) toward ethical decision making of tax consultants. This study used 50 tax consultants as the study samples in Tax Consultant Office in Surabaya. The method of data analysis using regression analysis. This study reveals perception of the importance of ethical and social responsibility have positive influence toward ethical decision making by tax consultant, machiavellianism have negative influence toward ethical decision making by tax consultant and ethical reasoning have positive imfluence toward ethical decision making. The implication of this study is a person who has a high perception of the importance of ethical and responsibility supporting that person to conduct ethical decision making. The General Director of Taxation or the official which is delegated in issuing tax practical license needed to conduct a machiavellianism trait test from tax consultant itself. Besides, it also takes to be ensured that the tax consultant who have had the licence is an individual who has a high moral maturity (post conventional stage), so that the possibilities will be less to approve the non-ethical act and more independent in decision making which is related to ethical dilemma.

Page 16 of 65 | Total Record : 646

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