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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 TINGKAT KESULITAN KEUANGAN PERUSAHAAN TERHADAP HUBUNGAN ANTARA KONFLIK KEPENTINGAN DAN KONSERVATISMA AKUNTANSI Dina Rohana Kusumawati; Barbara Gunawan
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The aim of this research is to examine the effect of interest conflict on accounting conservatism and the effect of company’s financial distress on the positive relation between interest conflict and accounting conservatism. The sample of this research was extracted with purposive sampling method. The populations of this research are all of the manufacturing company, which are listed at Indonesian Stock Exchange (IDX). The 216 corporate financial statements were analyzed as a sample. The technique for examining hypothesis is simple regression analysis to examining the first hypothesis and Moderated Regression Analysis (MRA) to examining the second hypothesis by using SPSS 16.00 program. The results of the research show that: firstly, interest conflict has a significant positive effect on accounting conservatism. And the secondly, company’s financial distress have a significant positive effect on the positive relation between interest conflict and accounting conservatism.
Pengaruh Kebijakan Pendanaan, Deviden dan Profitabilitas Perusahaan terhadap Set Kesempatan Investasi (IOS) Akhmad Adi Saputro; Lela Hindasah
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The objective this research is to examine financing policy, dividend policy and profitability of the  firm association investment  opportunity set. The sample of this study consist  of 28 firm in Jakarta Stock Exchange period 1999-2004. Common factor analysis is conducted to constructcomposite  measures then ranked to classify the growth of sampling firm. To examine the impact of the financing policy, dividend policy, and profitability to the  investment opportunity set of the high and low growth firm is used logit regression analysis. The result indicates that the impact between  financing policy, proxied  by Book value  of debt  to equity, Market value of debt to equity to investment  opportunity set, is significantly negative. The impact between  dividend policy  proxied  by dividend yield  and investment opportunity set is significantly negative, but dividen pay out ratio is not  significant. The impact of profitability, proxied  by return on assets to investment opportunity set is significantly positive. 
Pengaruh Intellectual Capital Terhadap Market Value dan Kinerja Keuangan Angela Desiyanti Pangestu; Riesanti Edie Wijaya
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The resource-based theory provides an epiphany about the existence of resources that potentially generate value added for a company competitive advantage. The theory emphasizes the existence of intellectual capital as levers of company success. However, the various studies produce inconsistent results one another. These studies take an Indonesia stock exchange setting with the market value and the financial performance as a measure of the success of the company. The result of this research shows that the disparity between human capital and structural capital in creating value added for the company.
Pengetahuan Anggaran dan Efektivitas Partisipasi dalam Hubungannya dengan Kepuasan atas Pelaksanaan Anggaran Kinerja Anton Ryadi
Journal of Accounting and Investment Vol 8, No 2: July 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aim to examine the relationship of society knowledge about APBD, participate effectiveness in compilation of budgetary and satisfaction of performance budgetary implementation. This research is motivated by performance budgeting system regulation. Eksogen variable in this research is budgeting knowledge, while effectiveness participates and satisfaction of performance budgeting implementation represent endogen variables. The data in this research consist of primarily taken from questionnaires spread about 180 ones and the technical sampling by using judgment sampling. Hypothesis of this research are examine by using the path analysis that develop from regression model. The result in this research shows that lower participate effectiveness is caused by lowering understanding of society about budgetary. Satisfaction of performance budgetary implementation variable isn’t influenced by understanding of budgetary and participate effectiveness. The other alternative endogen variables are prosperity, good service and development equality.
Faktor Penentu Tingkat Literasi Keuangan Para Pengguna Kartu Kredit di Indonesia Farah Margaretha; Siti May Sari
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 (304.416 KB) | DOI: 10.18196/jai.2015.0038.132-144

Abstract

The objectives of this research is to determine whether there are any significant differences between  male’s  and  female’s  financial  literacy  and  whether  age,  educational  level  and income level also playing significant role in shaping credit card users’ financial lieracy. Using Anova test to verify the influence of age level, educational level and income level toward financial literacy. The result of this research conclude that there are no significant differences between male’s and female’s financial literacy. It is verified that there are significant influences between age, education, income toward credit card users’ financial literacy. Implication of this research is the share holder such as government, university, and bank more concern to make education and training to improve financial literacy of credit card user.
Pengaruh Persepsi Wajib Pajak Atas Pelayanan Kpp, Sanksi Perpajakan dan Pengetahuan atas Penghasilan Kena Pajak terhadap Kepatuhan Wajib Pajak Afrizal Tahar; Wilie Sandy
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The efforts of increasing tax income has become a special intention for the government, one of the efforts is enhancing taxpayer’s compliance in fulfilling the tax duty. This research is aimed to know whether taxpayer’s perception of the service in tax service office, tax sanction and the knowledge about taxable income affect the taxpayer’s compliance. The research used primary data by distributing questionnaires to the personal taxpayers that registered in Tax Service Office Pratama Bantul. Data that collected then processed using multiple regressions with SPSS (Statistical Package for Social Science) program.The r esult of research showed that taxpayer’s perception of the service in tax service office impacted significantly to the taxpayer’s compliance. The knowledge about taxable income also impacted significantly to the taxpayer’s compliance. However, tax sanction does not impacted significantly to the taxpayer’s compliance. Many Taxpayers are still do not know and understand about tax sanction in taxation. This becomes a job for tax office to socialize tax sanction to society.
Konsep Pendidikan Karakter Keagamaan Untuk Calon Akuntan: Studi Kasus di Program Studi Akuntansi Universitas Muhammadiyah Yogyakarta Juanda Juanda; Hafiez Sofyani
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 (908.415 KB) | DOI: 10.18196/jai.2016.0054.186-196

Abstract

This paper describes the concept of religious character education organize for students in Accounting (prospective accountant) at the Universitas Muhammadiyah Yogyakarta (UMY). The program is named Pendampingan Agama Islam (PAI). This paper explain the weaknesses and suggest improvements to the concept of PAI which has been run previously in UMY. This paper also presents various aspects of religious character education in Islamic perspective, such as: the design stage of activities, material formulation and execution model of the program. This paper is expected contributing in the formulation of the concept of education that is based on Islamic values, typically in the university environment, and as a reference literature for the development of educational studies of religious character, especially to the prospective accountant.
Socio Religious Settings and the Development of Accounting in Indonesia Rizal Yaya
Journal of Accounting and Investment Vol 6, No 1: January 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

During 1980’s, culture has featured in the discussion on the factors influencing the development of accounting. On the other hands, religion has an important role in shaping a culture as it also produces social understanding, values, beliefs and symbols, which can be absorbed by a society and reproduced as a culture of the society. This implies that the influence of religion on accounting is possibly occurred.  This research tries to show how such influence occurred along with the development of religions in Indonesia. It is argued that different socio religious settings would result in different way of development of accounting. To support the argument, an empirical test would be conducted on (1) the perception of Muslim accounting academician in Yogyakarta on the appropriateness of conventional acounting for Muslim users, and (2) the impact of different religious settings on the perception of Muslim accounting academicians on the suitability of conventional accounting in achieving Islamic socio economic objectives. This test is on the perception of Muslim accounting academician on the appropriateness of conventional accounting for Muslim users will conducted by using one sample t-test. Meanwhile thethe impact of different religious settings will be analzed by using analysis of variance (ANOVA) test.
Value For Money Audit Suatu Instrumen Alternatif untuk Menciptakan Akuntabilitas Publik Pemerintah Daerah Suryo Pratolo
Journal of Accounting and Investment Vol 4, No 1: January 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Regional autonomy has been running for almost two years, a lot of comments about the success of regional autonomy, both positive and negative. Comments indeed very necessary, but the main thing is how to make regional autonomy which is the people's demands to be more perfect and more perfect. One measure of the success of decentralization is the creation of "good governance" in which the "good governance" has many dimensions one of which is the dimension of public accountability. In this article the authors examine about public accountability in relation to the responsibilities of the regional head regulated in PP 108 in 2000. According to the author for the creation of public accountability of local government, required an auditing mechanism to support Parliament in assessing the accountability of regional heads. One alternative in the audit is "Value for Money Audit".
The Balance Sheet As an Earnings Management Constraint (Case Study In Indonesia Manufacture Company) Dwi Sudaryati
Journal of Accounting and Investment Vol 13, No 1: January 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research has the purpose to examine the balance sheet existence as an earnings management constraint. This research use the secondary which it is taken from the quarterly financial statement of manufacture companies listed on Indonesia Stock Exchange (IDX) during 2008-2009 periods. This research used 68 manufacture companies as its sample. Then, the obtained data has regression analyzed by Generalized Ordered Logit Model. The Output of regression indicates that there is significant relation between net assets with the earnings surprise. The reporting earnings surprise smaller negative or larger positive decrease when the value of net asset is overstated. So, it can be concluded that balance sheet is as an earnings management constraint.

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