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Journal of Accounting and Investment

ai
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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 Mempengaruhi Perilaku Auditor dalam Penghentian Prematur atas Prosedur Audit Astia Putriana; Novita Weningtyas Respati; Chairina Chairina
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this research is to examine the effect of time pressure, audit risk, materiality, review procedure and quality control, need for achievement, and professional commitments on the auditor in premature termination on audit procedures. This reseach applies a mail survey as data collection method and convienece sampling as sample collection method. Research subjects are 106 auditor at the Supreme Audit Board of the Republic of Indonesia (BPK RI) Representative of South Kalimantan and Central Kalimantan. Empirical evidence finds that audit risk effect toward premature termination on the audit procedures. However, time pressure, materiality, review procedure and quality control, need for achievement and professional commitment does not effect toward premature termination on the audit procedures.

Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran terhadap Budgetary Slack Dengan Informasi Asimetri, Komitmen Organisasi, dan Budget Emphasis Sebagai Pemoderasi Alek Murtin; Taufiq Bayu Septiadi
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 | Full PDF (159.403 KB)

This study tries to understand the influences of (1) budget participation to budgetary slack, (2) budget goal clarity to budget slack, (3) asymmetry information on the relation of budget participation as well as budgetary slack, (4) organizational commitment on the relation of budget participation as well as budgetary slack, (5) budget emphasis on the relation of budget participation as well as budgetary slack, (6) asymmetry information on the relation of budget goal clarity as well as budgetary slack, (7) organizational commitment on the relation of budget goal clarity as well as budgetary slack, (8) budget emphasis on the relation of budget goal clarity as well as budgetary slack. The subjects of this study are middle and lower managers in local government instutions including section/department/sub-section head, under the municipality and regencies in the city government of Yogyakarta. The results show, (1) budget participation influences to budgetry slack, (2) budget goal clarity influences to budgetry slack, (3) asymmetry information act as moderating variable in the relation of budget participation with budgetary slack, (4) organizational commitment act as moderating variable in the relation of budget participation with budgetary slack.

Does Sustainable Banking Disclosure Affect Bank Efficiency? Evidence from Indonesia Wihelmina Dea Kosasih; ‪Aulia Fuad Rahman; Arum Prastiwi
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: In Indonesia, there are regulatory developments that require companies to implement a sustainable manner in business activities. Based on Financial Service Authority Regulation No. 51/2017 regarding sustainable finance, Bank BUKU 3 and 4 are the first parties required to run and publish a sustainability report. Therefore, it is essential to evaluate the performance of a bank implementing sustainable banking. This study aims to examine sustainable banking disclosure on bank efficiency in Indonesia.Design/Methodology/Approach: The researchers used 70 observations of banks listed on the Indonesian stock exchange from 2015 to 2019. The method for testing bank efficiency employed Data Envelopment Analysis (DEA). In the second stage of the analysis, the researchers utilized a panel data regression method.Research findings: First, the results showed that commercial banks BUKU 3, 4 in Indonesia were still inefficient. Second, the article also found that sustainable banking disclosure had a positive effect on bank efficiency.Theoretical contribution/Originality: This study's results constitute empirical evidence related to stakeholder theory and provide empirical evidence regarding the effect of sustainable banking on bank efficiency.Practitioner/Policy implication: This research contributes to bank management to implement sustainable banking because it can increase bank efficiency.

Pengaruh Desentralisasi Fiskal dan Kinerja Terhadap Akuntabilitas Pelaporan Keuangan Pemerintah Daerah di Indonesia: Efek Moderasi dari Kinerja Kurniatul Mudhofar; Afrizal Tahar
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this study is to examine the effect of fiscal decentralization which is proxied by independence of local government, dependence on the central government, effectiveness of regional revenue realization, and performance toward local government financial reporting accountability. The sample using 698 district/city are listed in the Dirjen Perimbangan Keuangan Pusat dan Daerah Kementrian Dalam Negeri. The analysis technique used for Hypotheses testing is ordinal logistic regression. The results reveal independence of local government and performance influence degree of local government financial reporting accountability. Two variables i.e. dependence on the central government and effectiveness do not influence local government financial reporting accountability. While the performance as the moderating variable only influence on the relationship between dependence on the central government and local government financial reporting accountability and has no influence on the relation between region's autonomy relation and local government financial reporting accountability.

Akuntabilitas Keuangan pada Organisasi Pengelola Zakat (Opz) di Daerah Istimewa Yogyakarta Rifqi Muhammad
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 (161.215 KB)

This research examines the financial accountability in Amil Zakah Institution (OPZ). As a non-profit organization that receive fund from donors (muzakki), manage and distribute their fund to the mustahiq (the group of people who have right in receiving zakah fund), OPZ should give financial statement regularly as a form of their responsibility to the society, especially to muzakkies. The samples used in this study are 8 amil zakah institutions in Yogyakarta. The results of this research are as follows: first, all of the institutions have made financial accountability but in different models based on the characteristics of the institutions. Second, almost of the institutions observed do not have a good accounting system and internal control. Third, all of the observed institutions have the same problem of not having accounting standard in processing financial accountability and lack of quality of human resources in managing financial division.

PERSEPSI AKUNTAN PEMERINTAH, MAHASISWA AKUNTANSI, DAN AKUNTAN PERUSAHAAN TERHADAP ETIKA BISNIS DAN ETIKA PROFESI (STUDI EMPIRIS DI DAERAH ISTIMEWA YOGYAKARTA) Asri, Triasti Intan; Manuhara, Wahyu
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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

This research focuses on the business ethics and profession ethics used for empirical study in D.I Yogyakarta. The purpose of this research was to examine the differences of perception on business ethics and profession ethics between the government accountant, the accounting student, and the company management accountant in DI Yogyakarta. The population of this research is all of the government accountants, accounting students, and company management accountants in DI Yogyakarta. The samples were 213 respondents, it consisted of 38 government accountants, 114 accounting students, and 32 company management accountants. The data were collected using questionnaires and distributions that were done with purposive sampling method. Independent sample t-test and mean were used to test of the hypothesis. The result of the hypothesis shows that there are different between perceptions government accountants and accounting students on the business ethics and profession ethics. The other results of hypothesis show that there are different perceptions between government accountants and company management accountants on the business ethics and profession ethics. On the other hand, the result of hypothesis shows that there are no different perceptions between accounting students and company management accountants on the business ethicsand profession ethics.

Interpretasi Investor Non-Profesional atas Implementasi International Financial Reporting Standard (IFRS) 8 dan Pernyataan Standar Akuntansi Keuangan (PSAK) 5 dalam Perspektif Framing Information Erni Suryandari; Imelda Puspita Arisanti
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study attemps to determines the effects of variable implementation of IFRS 8 which differs in IFRS 8 positive frame, IFRS 8 negative frame, PSAK 5 positive frame, and PSAK 5 negative frame toward non profesional investor’s interpretation. This experiment study is an experiment with factorial design 2x2 between subject. The subject is 120 participants from accounting undergraduate students of Muhammadiyah Yogyakarta University as a subtitute of non professional investors. Data analysis used to test hypotetical result is multiple regression with additional analysis using SPSS ver. 16. The results show that segment information in IFRS 8 with positive frame positive and significantly affect non professional investor’s interpretation than those in PSAK 5 with positive frame. In contrast, segment information in PSAK 5 with negative frame positive and significantly affect non professional investor’s interpretation than those in IFRS 8 with negative frame. This study proves that assessment and individu interpretation can be affected by framing and Prospect Theory plays a role in option choosing and the assessment. There is no difference in interpretation by investor non professional when the information given such as difference format

The Effect of Board and Ownership Structure on the Possibility of Financial Distress Joanne Jovita Jodjana; Sherin Nathaniel; Rinaningsih Rinaningsih; Titin Pranoto
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to examine the effect of corporate governance, specifically relating to the ownership structure and board structure, on the possibility of financial distress.Design/Methodology/Approach: The sample used in this study are companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019, excluding the financial industry. Conditional logistic regression is used as the study uses paired data based on the total assets of the company.Research findings: The results of this study indicate that board ownership, independent commissioners, and the board of directors can increase the likelihood of financial distress. On the other hand, institutional ownership and concentrated ownership are proven to have no effect on the likelihood of financial distress. The results of sensitivity testing using logistic regression showed different results on the variable institutional ownership, which is that institutional ownership can increase the likelihood of financial distress. Meanwhile, the other variables showed the same outcome as the main regression used in this study.Theoretical contribution/Originality: This study contributes to the knowledge on the relationship of board ownership, institutional ownership, concentrated ownership, independent commissioners and board size and the possibility of financial distress. Also, this research found that the provision of incentives in the form of shares to the board may not be an effective way to overcome financial distress in Indonesian firms.

New Remuneration System for Village Government Apparatus (APD): Can it Halt Fraud Incident(s)? Mellani Yuliastina; Muhammad Hudaya; Wahyudin Nor; Basyirah Ainun
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: Central and local governments are trying to curbing fraud involving the village government apparatus (APD) by increasing the remuneration of APD, so that they are not tempted to misuse the village fund that they manage.Design/Methodology/Approach: The purpose of this study is to see whether remuneration is the cause of fraud, the extent to which the application of new PPE remuneration has an impact on reducing the potential for fraud and who is the main actor in fraud. This research uses a qualitative approach, and case study strategy research. The research was carried out in in three villages within a district, Regency of Barito Kuala, South Kalimantan. Data were collected through several relevant informants interviewed using the open-ended questions technique.Research findings: The results of this study indicate that APD is required to be professional to carry out their duties in managing village development, but on the other hand, the compensation for workload received is not commensurate with the risks faced. However, the increase in remuneration for the APD is only happened to the village head and village secretary, while the head of affairs and head of section’s renumeration remain below regional standard pay (UMR). The main cause of fraud is in the aspect of hegemony power and governance.Theoretical contribution/ Originality: The new remuneration system is supposed to curb the potential fraud, however, it leaves new loopholes for committing fraud. The paper suggests the new renumeration system needs to be revamped, in which all APD should receive minimum pay at UMR level, Improved governance, encouraging community participation and eliminating stereotypes about power as an effort to achieve prosperity.Research limitation/Implication: This research was conducted using a qualitative approach where the results of this study cannot be generalized to a wider scope.

Comparative Study of Financial Reporting Act: The Case Study of Indonesia Michelle Claudia; Lindawati Gani; Rafika Yuniasih
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study evaluates the Indonesian Financial Reporting Bill (hereafter: Bill) and provides a recommendation to the Bill.Design/Methodology/Approach: A comparative study was carried out by comparing the Bill with Financial Reporting Acts and other related statutory from the United States of America, the United Kingdom, and twenty-seven members of the Asian-Oceanian Standard-Setters Group (AOSSG).Research findings: From the total of 24 countries, 60 documents were found, which were then manually analyzed for content and themes. Based on the study results: standard-setting board, accountant certification, and practice monitoring program were proposed to be included in the Bill.Theoretical contribution/Originality: There are few studies on the Financial Reporting Act; therefore, this study seeks to contribute to this gap.Practitioner/Policy implication: This study’s results provide insight for regulators and strengthen the accounting professions as preparers and auditors of financial statements and other related professions.Research limitation/Implication: The limitation of this research is to conduct a comparative study of the Indonesian Financial Reporting Bill with the selected countries’ Financial Reporting Acts and similar statutory.

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