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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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Faktor-Faktor Yang Berpengaruh terhadap Tingkat Pengguliran Dana Bank Syariah Emile Satia Darma; Rita Rita
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 (398.729 KB)

Abstract

The purpose of this research is to find out the factors affecting the financing level of sharia banks. This research uses monthly financial reports Islamic Commercial Bank Foreign Exchange 2006-2009 period as the object of research. To analyze the data used multiple linear regression method. The result showed that all the variables, namely exchange rate, inflation, third party funds (DPK), Sertifikat Wadiah Bank Indonesia (SWBI) and bank income jointly affect the financing level of sharia banks. The five variables capable of explaining the dependent variable was 31.2% and the remaining 68.8% is explained by other variables outside the research model. Partially, exchange rates (significantly negative), inflation (positive is insignificant), third party funds (positive is insignificant), SWBI (significantly negative) and the income of the bank (negative not significant) to the level of scrolling funds of Islamic banks.
COVID-19 and Stock Market Reaction in Indonesia Yanuar Trisnowati; Arianto Muditomo
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (958.375 KB) | DOI: 10.18196/jai.v22i1.8859

Abstract

Research aims: COVID-19 Pandemic happens all over the world. Pandemic impact hits almost all elements of life, one of the affected real sectors is finance especially the stock market. This research is aimed to present the reaction of the equity market in Indonesia towards the COVID-19 pandemicDesign/Methodology/Approach: The research method that is used is the study to examine market reaction towards the pandemic and abnormal return around the occurrence by using two methods; mean-adjusted abnormal return and market model.Research findings: From the research conducted over the 10 indicators of the stock market index in Indonesia, it is concluded that 8 industrial sectors that have tenacious reaction toward the COVID-19 pandemic hit in Indonesia, where it is also found that the agriculture sector; basic and chemical industry;  miscellaneous, consumer goods; property and real estate;  transport and infrastructure; finance; trade, service, and investment, give stronger reactions compared with mining and manufacture.Theoretical contribution/Originality: Researches about the stock market reaction to the non-economy phenomenon have already been carried out, but the research that is specifically done to study sectoral index reaction towards the non-economy occurrences is still wide open to doing for deeper research.Practitioner/Policy implication: This research can be important information for investors to understand the behavior of stock market efficiency in Indonesia in making decisions of investmentResearch limitation/Implication: Non-economy event that becomes the subject of research is the COVID-19 pandemic that appeared and escalated fast all over the world. The researcher conducted the research and presented it as quickly as possible since the time is limited. It is meant to show a systematic and scientific thinking framework in addressing the non-economy events, but still in the context of reliability on the result of research to the same topic about the COVID-19 effect in other countries.
Model Manajemen Laba Akrual dan Riil Berbasis Implementasi International Financial Reporting Standards Nurmala Ahmar; Nuraini Rokhmania; Agus Samekto
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 (1637.935 KB) | DOI: 10.18196/jai.2016.0046.79-92

Abstract

The aim of this study was to investigate the impact of inplementasi International Financial Reporting Standards (IFRS) on accrual earnings management and real earnings management. Adoption of accounting standards have an impact on the way of assessment, measurement and presentation. Samples are manufacturing companies listed in Indonesia Stock Exchange. Accrual earnings measurement method using five measurement approach, and three approaches to the measurement of real earnings management. The results showed that there were differences in real earnings management approach diskretioner costs and production costs. Three of the five methods used accrual earnings management (Modified Jones, Piecewise Linear and Kothari) proved to be the difference between before than after IFRS. While, Stubben Model not proved in this research. Results of this study are expected to have positive contribution on the development some policies related to the adoption of IFRS and the, particularly related to the accrual earnings management and real earnings management.
Usaha Pengembangan Pengungkapan Masalah Lingkungan Pada Laporan Tahunan Abdul Rohman
Journal of Accounting and Investment Vol 3, No 2: July 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.258 KB)

Abstract

The accounting profession requires that financial statements reveal all information that may affect the user's decision-making. Along with this it is necessary to attempt to accommodate the needs of the parties who have an interest in a business entity to information regarding environmental issues. For that environmental information should be included in the annual report. Environmental accounting at the moment is still a theme of debate. This article will try to discuss environmental issues with some emphasis: methods of valuation, disclosure, reporting and quality of disclosure of environmental issues in the context of the annual report.
Moderating Role of Financial Policies on the Relationship between Tax Aggressiveness and Cash Holding Setu Setyawan; Dhaniel Syam; Ahmad Juanda
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.44 KB) | DOI: 10.18196/jai.v22i2.10862

Abstract

Research aims: This study aims to examine and analyze the effect of tax aggressiveness on cash holding, and financial policies (leverage, capital intensity, inventory intensity) can moderate tax aggressiveness on cash holding.Design/Methodology/Approach: The population in this study was manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2017 period. The sample selected in this study was 106 companies that met the sample criteria. The research data were analyzed using simple regression analysis and multiple regression analysis.Research findings: The results of this study indicated that tax aggressiveness had a negative effect on cash holding, leverage had a significant negative effect in moderating the effect of tax aggressiveness on cash holding, the capital intensity had a significant positive effect in moderating the effect of tax aggressiveness on cash holding and inventory intensity had a positive significant effect in moderating the effect of tax aggressiveness on cash holding.Theoretical contribution/Originality: The inconsistency of previous studies regarding tax aggressiveness towards cash holding. This inconsistency is an important matter for further investigation, one of which is through the use of moderating variables that aim to measure strength. Therefore, this study correlates financial policies, which are the policy of leverage, capital intensity, and inventory intensity in companies conducting tax aggressiveness which determines the level of cash holding as a source of the company’s fund. There is hardly any research that used leverage, capital intensity, and inventory intensity as moderating variables, particularly capital intensity and inventory intensity.Practitioner/Policy implication: This research is potentially relevant to academics, researchers, and management. By examining the factors that affect the level of cash holding given the role of financial policy, this study reveals the way for further investigation of this topic with a set of micro and macro variables. This study provides insight into the principles of financial policy in moderating corporate tax aggressiveness to influence cash holding decisions.
PENGARUH KUALITAS AUDITOR, KONDISI KEUANGAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN DAN DEBT DEFAULT TERHADAP KEMUNGKINAN PENERIMAAN OPINI AUDIT GOING CONCERN Karyanti Karyanti; Suryo Pratolo
Journal of Accounting and Investment Vol 10, No 1: January 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research comprises an empirical study that is carried out to identify the influence of auditor quality, company financial condition, previous year audit opinions, company growth, and debt default toward the acceptance or going concern audit opinion.  The population of the research is the manufacture companies listed in Indonesian Stock Exchange in the year 2002-2006.  The number of the samples are 38 companies (in 5 year period).  The data collection method is purposive sampling.  The data used in this study are secondary data in the form of documentation data from Indonesian Capital Market Directory (ICMD).  Hypothesis testing is conducted by employing logistic regressions. The findings show that previous year audit opinions and debt default influence significantly toward the possibility of the acceptance of going concern audit opinion.  Meanwhile, the auditor quality, company financial condition and company growth do not influence the possibility of the acceptance of going concern audit opinion.
Analisis Hubungan antara Profesionalisme Auditor dengan Pertimbangan Tingkat Materialitas dalam Proses Pengauditan Laporan Keuangan Reni Yendrawati
Journal of Accounting and Investment Vol 7, No 2: July 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study sought to determine the relationship between the professionalism of auditors as independent variables with the dependent variable is the level of materiality considerations in the process of auditing the financial statements. Respondents are professionals working in the public accounting firm in the city of Yogyakarta, both as an intern, junior auditors, senior auditors, supervisors, managers and partners. With nonprobabilitas sampling method, this research seeks to collect information from respondents available at the time of the study to provide information needed in research. Questionnaires are used as a tool to measure the variables used in the study. The hypothesis was tested using kendall tau nonparametric statistical methods to determine whether there is a relationship between the level of professionalism of the auditor's consideration of materiality in the process of auditing the financial statements. From the tests carried out showed that the auditors professionalism variables associated significantly and positively associated with variable levels of materiality considerations in the process of auditing the financial statements are indicated by = 0.570. Each dimension of professionalism of auditors, namely: dedication, social obligations, self-reliance, confidence in the regulatory profession, relationships with colleagues is significantly and positively associated with variable levels of materiality considerations. That relationship suggests that the more an auditor that has a high dedication to the profession, have a high awareness that the audit profession is a profession that is trusted by the people, has the mental attitude of self-contained, have confidence in the quality of self and peers who are equally understand the work of auditing and having relations with other professions will be able to make extensive consideration materiality levels better.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN AWAL Sastaviana, Lefti Claudya; Fatmaningrum, Erni Suryandari
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research is aimed to analyze of factors that influence the initial return. The factors are size of company, earning per share, return on asset, degree of leverage, age of company, ownership proportion of previous shareholder, auditor reputation, underwriter reputation, and price earning ratio. The sample for this research are 55 manufacturing and non manufacturing companies that have Initial Public Offering in Indonesian Stock Exchange from 2002-2008. Technique of collecting sample is purposive sampling. Multiple regression analysis was used to test the hypothesis. The results indicated that earning per share and underwriter reputation influences on initial return. Whereas size of company, return on asset, degree of leverage, age of company, ownership proportion of previous shareholder, auditor reputation, and price earning ratio do not influence on initial return. 
Determinant of SPAN’s User Performance: Technology Performance Chain Ratna Asih Wulandari; Dedye Priyo Wibowo; Surati Surati; Rr. Sri Pancawati Martiningsih
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 (208.593 KB) | DOI: 10.18196/jai.180286

Abstract

Integrated Financial Management Information System (IFMIS) is designed to improve accountability, transparency, and efficiency of the government financial management. The core of IFMIS in Indonesia is SPAN (Sistem Perbendaharaan dan Anggaran Negara). SPAN plays main role in organization process. SPAN supports job completion as well. This research links information system (SPAN) and individual performance. This study investigates the relationship among technology characteristics, task characteristics, computer self efficacy (CSE), task technology fit (TTF) and utilization toward SPAN’s user performance. This is a causal explanatory research. Questionnaires were distributed to SPAN’s users in Lombok Island and analyzed by partial least square (Smart PLS). Analytical results show that technology characteristics and task characteristics have positive influences to TTF and TTF has positive influence of utilization.
Editorial JAI Edisi Januari 2018 Widiastuti, Harjanti
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 | DOI: 10.18196/jai.v1i2.4125

Abstract

Page 19 of 65 | Total Record : 646

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