cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. bantul,
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
 15   16   17   18   19 
The Association of Tax Aggressiveness on Accrual and Real Earnings Management Antonius Herusetya; Cyrilla Stefani
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1502.86 KB) | DOI: 10.18196/jai.2103158

Abstract

Research aims: This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management.Design/Methodology/Approach: We use a purposive sampling method from the manufacturing industry listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017 and obtain a final sample of 500 firm-year observations. Data analysis is conducted using multiple regression models and Stata software.Research findings: Our study finds strong evidence that tax aggressiveness has a positive association with accrual earnings management. Our study also finds contrary evidence that tax aggressiveness has a negative association with real transaction activities at the aggregate level. Further testing found a negative relationship between tax aggressiveness and real transactions at the individual level, i.e., sales manipulation and reduction in discretionary expenses, consistent with our main findings. Theoretical contribution/Originality: Our study extends previous studies on the association of tax aggressiveness using tax shelter prediction model, and aggressive financial reporting using accrual and real transaction-based earnings management. We use tax prediction model in this study as the highest level of tax aggressiveness which is rarely performed in the case of Indonesia.Practitioner/Policy implication: The results of this study provide the implication that to achieve the objectives of aggressive tax reporting and aggressive financial reporting in the same reporting period, managers use accrual and real transaction-based earnings management tools as complementary or substitution to each other.Research limitation/Implication: This study uses Wilson’s (2009) tax shelter prediction model as a proxy of the highest level of tax aggressiveness
Faktor-Faktor yang Berpengaruh Terhadap Minat Mahasiswa Untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) Zazuk Sapitri; Rizal Yaya
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.69 KB)

Abstract

The purpose of this study is to determine factors that influence students’ interest in enrolling in the accounting professional education (PPAk). Some independent variables are hypothesised to have influence on the students interests. Sample of this study is 609 students majoring in accounting at semesters 6 and 8 at Universitas Muhammadiyah Yogyakarta (UMY). To answer research hypotheses, data were analysed by using multiple regression test. The result shows that variables of motivation for quality, motivation for gaining knowledge, education costs, and lenght of study have positive and significant effects on students’ educational interests in enrolling in PPAk. On the other hand, variables of career motivation, economic motivation, social motivation, title motivation, and motivation to take USAP exam do not have effect on students’ interest to take PPAk.
Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum terhadap Kemandirian Daerah dan Pertumbuhan Ekonomi Daerah Afrizal Tahar; Maulida Zakhiya
Journal of Accounting and Investment Vol 12, No 1: January 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.001 KB)

Abstract

The purposes of this research is to verify, firstly what is the Local Government Revenue (PAD) has positive impact toward regional sufficiency, and what is the General Allocation Fund (DAU) has negative impact toward regional independent. Secondly, what is the Local Government Revenue (PAD) and General Allocation Fund (DAU) that is supported by regional independent will give good influence toward the economic growth. The research method in this thesis is to use purposive sampling method, with a total sample of 36 districts/cities each yearfrom 56 districts/cities in Kalimantan Island. This research was done from 2003 to 2008. The data was got from the Central Statistical Agency (BPS) and the site of Directorate General of Fiscal Balance (www.djpk.depkeu.go.id). The data that is analyzed prepared from Consolidated Actual Revenues and Expenditures Budget (APBD) and the Growth Rate Data (PDRB). From the result of research indicates the Local Government Revenue (PAD) has positive and significant impact toward regional independent, the General Allocation Fund (DAU) has negative impact toward regional independent. While, the Local Government Revenue (PAD) and General Allocation Fund (DAU) that is supported by regional independent do not have significant impacttoward the economic growth.
Fenomenologi Sumber Daya Manusia Sebagai Aset Intelektual Dalam Amal Usaha Muhammadiyah Irman Mamulati; Iwan Triyuwono; Aji Dedi Mulawarman
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.085 KB) | DOI: 10.18196/jai.2016.0047.93-103

Abstract

Research is aimed to disclose the meaning of human resource as the intellectual assets. This study used a qualitative paradigm interpretive phenomenological to interpret the human resources as the intelectual assets in Amal Usaha Muhammadiyah. Result of research indicates that the intellectual assets in Amal Usaha Muhammadiyah are signified as the disseminator of knowledge and the driver of dakwah, income source and also expense.
Factors Affecting Financial Condition of Local Government in Indonesia Irwan Taufik Ritonga; Colin Clark; Guneratne Wickremasinghe
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1328.406 KB) | DOI: 10.18196/jai.2002114

Abstract

This study empirically examines factors affecting the financial conditions of local governments (LGs) in Indonesia. This study utilizes a quantitative approach to achieve the research objective. The theory used to achieve the objective is the theory of demand and supply. To test the hypothesis, this study employs multiple regression analysis. The results show that four of seven factors identified in previous literature (namely, financial efficiency, cost of services and goods, population, and revenue-base) significantly influence the financial conditions of LGs, whereas the remaining three factors (namely population density, age profile of the community, and wealth of community) do not. Based on the law of supply, technology is known as one factor that influences the number of products and services produced by an organization. This study does not examine the impact of this variable on financial conditions of LGs because there was no data available about the level of technology utilization in LGs in Indonesia when this study was undertaken. These findings have implications for central government, LG executives and legislators in Indonesia in formulating policies pertaining to the financial conditions of LGs, for example, policy for decentralization funds. Such policies can enable quality decision-making to improve their financial conditions.
Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Kepatuhan Wajib Pajak Afrizal Tahar; Arnain Kartika Rachman
Journal of Accounting and Investment Vol 15, No 1: January 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.165 KB)

Abstract

This study aims to analyze the Influence of Internal Factors and External Factors on Taxpayer Compliance. Internal factors such as religious understanding and awareness, while external factors that corruption committed by unscrupulous tax, public services, and advertising. Objects in this study is Jebres Surakarta and research subject is an individual taxpayer. This study has a sample of 57 respondents to the taking of convenience. The analytical tool used SPSS 19.0. Based on the analysis conducted, the results showed that influence awareness of tax compliance and the other factors such as; corruption committed by unscrupulous tax, religious understanding, public services, and advertising does not affect tax compliance.
Peranan Informasi Kos dalam Keputusan Manajemen dan Perubahan Lingkungan Manufaktur di Indonesia Yunianto, Andan
Journal of Accounting and Investment Vol 2, No 2: July 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In theory, the use of management information for business decision boarding. Management decisions include decisions on new product launches, product selling prices, make or buy a product, and product retirement. in this regard, this study aims to determine the extent to which management uses boarding information products in support of its decision. Information about boarding role in decision-making are important information in the development of appropriate methods to calculate kos product. The method can be used is the conventional method and the method of Activity-Based Costing (ABC). The use of a calculation method kos product is inseparable from the corporate environment. Therefore, the second and third goals of this study was to determine the extent to which the changes occurred in the Indonesian manufacturing environment and the calculation method boarding what products are in accordance with the conditions of the manufacturing environment. This study uses primary data collected through questionnaires in early 1999. The questionnaire was sent to the finance manager of a manufacturing company that is contained in the book Top Companies Big Groups in Indonesia 6th edition 1996-1997 published by PT Kompass. Of the amount of existing manufacturing companies taken at random sample of 250 companies as respondents and only 60 can be used as a sample for further processing as a basis for analysis. Data analysis is done by comparing visually without statistical test through to the number of respondents were grouped into three categories of answers.
Pengaruh Modal Intelektual dan Pengungkapannya Terhadap Nilai Perusahaan: Efek Intervening Kinerja Perusahaan Aida, Rahma Nurul; Rahmawati, Evi
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 | DOI: 10.18196/jai.2015.0035.96-109

Abstract

The aim of the research is to analyze and to get the empirical prove on the intellectual capital influence which is measured with VAIC and intellectual capital disclosure using Singh and Zahn index (2008) to the company value (EPS) with the company performance (ROE) as intervening variable. The sample of this research is the registered company of Indonesian Stock Market (2011-2013). The first and the second hypotheses were rejected. These may be caused of there was no basic standard to measure the intellectual capital value in Indonesia. The third hypothesis is accepted. The result of the research show that intellectual capital has positive effects to the company values indirectly through company performance as intervening variable. The fourth hypothesis successfully approved that intellectual capital disclosure has positive impact to the company performance. The fifth hypothesis was rejected. It may be caused by the intellectual capital which has not reflected the company value as it is non-salaried. The last hypothesis successfully proved that intellectual capital disclosure affects the company value through the company performance as intervening variable.
Peran Faktor-Faktor Keuangan Dan Pertumbuhan Ekonomi terhadap Penerimaan Pendapatan Asli Daerah Pratolo, Suryo; Yudha, Binang Sukma
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of the study is to empirically examine the role of finacial factors ad economic growth to acceptance of regional own revenue. The samples of study are direct revenue, economic growth, and acceptance of regional own revenue in 2007–2009 at 391 municipal. The empirical results show that the employee expenditure has negative and significant directly effect to economic growth. While good and service expenditure has positive and significan on directly effect to economic growth. Capital expenditure has positive and not significan on directly effect to economic growth. While the employee expenditure has positive and significant on indirectly effect to acceptance of regional own revenue by means of economic growth. Good and service expenditure has positive and significant on indirectly effect to acceptance of regional own revenue by means of economic growth. Capital expenditure has positive and not significan on indirectly effect to acceptance of regional own revenue by means of economic growth. While directly effect of the economic growth to acceptance of regional own revenue are positve and not significant.
Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi, Penekanan Anggaran dan Komitmen Organisasional sebagai Variabel Pemoderasi Irfan, Muh.; Santoso, Budi; Effendi, Lukman
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 | DOI: 10.18196/jai.2016.0052.158-175

Abstract

This study aimed to examine the effect of budget participation toward budgetary slack with three moderating variables, namely: information asymmetry, budget emphasis and organizational commitment. Inconsistencies in previous studies on the effect of budget participation toward budgetary slack was become motivation in this study. Data were collected using a questionnaire distributed to the Local Government’s Unit/SKPD Structural Officials of consisting of Echelon II, III and IV at the Regional Government of  Dompu Regency. Respondents was selected by purposive sampling method in which officers involved in the budgeting process, of the 100 distributed questionnaires, all questionnaires were returned. The analysis method employs variant-based SEM using SmartPLS Version 2.0 M3. The research instrument has passed the test of validity and reliability. The results showed that budget participation has an influence on budgetary slack. This research may prove interaction with information asymmetry budget participation, budget emphasis has a significant negative effect, while the organizational commitment significantly influence budgetary slack. The implications of this study that the interaction of budget participation on information asymmetry and budget emphasis can reduce budgetary slack, otherwise committed organizations can improve budgetary slack.

Page 17 of 65 | Total Record : 646

 15   16   17   18   19 

Filter by Year

2000 2025


Reset
Filter By Issues
All Issue Vol. 26 No. 2: May 2025 Vol. 26 No. 2: May: 2025 Vol. 26 No. 1: January 2025 Vol 25, No 3: September 2024 Vol. 25 No. 3: September 2024 Vol. 25 No. 2: May 2024 Vol 25, No 2: May 2024 Vol 25, No 1: January 2024 Vol. 25 No. 1: January 2024 Vol. 24 No. 3: September 2023 Vol 24, No 3: September 2023 Vol. 24 No. 2: May 2023 Vol 24, No 2: May 2023 Vol 24, No 1: January 2023 Vol 23, No 3: September 2022 Vol 23, No 2: May 2022 Vol 23, No 1: January 2022 Vol 22, No 3: September 2021 Vol 22, No 2: May 2021 Vol 22, No 1: January 2021 Vol 21, No 3: September 2020 Vol 21, No 2: May 2020 Vol 21, No 1: January 2020 Vol 20, No 3: September 2019 Vol 20, No 2: May 2019 Vol 20, No 1: January 2019 Vol 19, No 2: July 2018 Vol 19, No 1: January 2018 Vol 18, No 2: July 2017 Vol 18, No 1: January 2017 Vol 17, No 2: July 2016 Vol 17, No 1: January 2016 Vol 16, No 2: July 2015 Vol 16, No 1: January 2015 Vol 15, No 2: July 2014 Vol 15, No 1: January 2014 Vol 14, No 2: July 2013 Vol 14, No 1: January 2013 Vol 13, No 2: July 2012 Vol 13, No 1: January 2012 Vol 12, No 2: July 2011 Vol 12, No 1: January 2011 Vol 11, No 2: July 2010 Vol 11, No 1: January 2010 Vol 10, No 2: July 2009 Vol 10, No 1: January 2009 Vol 9, No 2: July 2008 Vol 9, No 1: January 2008 Vol 8, No 2: July 2007 Vol 8, No 1: January 2007 Vol 7, No 2: July 2006 Vol 7, No 1: January 2006 Vol 6, No 2: July 2005 Vol 6, No 1: January 2005 Vol 5, No 2: July 2004 Vol 4, No 2: July 2003 Vol 4, No 1: January 2003 Vol 3, No 2: July 2002 Vol 3, No 1: January 2002 Vol 2, No 2: July 2001 Vol 2, No 1: January 2001 Vol 1, No 2: July 2000 Vol 1, No 1: January 2000 More Issue