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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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Pengujian Efisiensi Pasar Setengah Kuat Secara Informasi terhadap Pengumuman Inisiasi Dividen Ronowati Tjandra
Journal of Accounting and Investment Vol 7, No 2: July 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.61 KB)

This research explore the examination of semistrong form-informationally efficient capital market in Jakarta Stock Exchange towards the initiation dividend announcements. This examination focused on the effort to show the influence of initiation dividend announcement towards abnormal return at the event date and the around of that announcement and the speed of adjustment of stock price to the equilibrium price. This research using 17 firms which was identified announcing initiation dividend 1 year after IPO (Initial Public Offering) as samples during the period 2000 until 2003 after be selected according to the conditional that stated in this research. This research was an event study that take 10 days before and 10 days after the date of announcement, so that the estimation period which be used in this examination were 21 days. The result of this research shows that capital market of Indonesia, which represented by Jakarta Stock Exchange have already informationally- semistrong form efficient market to the initiation dividend announcement. This result was indicated by the information content in the initiation dividend announcement that positive and significant about 6% in the event date, and surely, there was speed of adjustment from the market reaction to initiation dividend announcement that take 1 day only i.e.one day at the event date. This research also supported the agency cost model and the signaling theory, which shown by both the high level of agency cost and informational asymmetry.

Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik Nashirotun Nisa Nurharjanti
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this study was to test whether the variable quality of the procurement committee of goods/services, quality of the patners goods/ services, systems and procedures for procurement of goods/services, ethical procurement of goods/services, environmental goods/services, and risk assessment have an influence on the procurement fraud goods/services in University. This study using survey method by distributing questionnaires in Asset Management and Maintenance Directorate of the University with the involvement of officials making commitments (PPK) totaling 3, the committee procurement of goods/services amounted to 22 people, and committee work proceeds amounted to 25 examiners. The gathered data was analyzed using multiple regressions in SPSS software. The result showed that the quality of procurement commite, supplier’s quality, procurement system and procedure, and risk assesment had negatively influenced toward fraud in the procurement goods/services. Meanwhile, the procurement ethics and frameworks did not have influenced toward fraud in the procurement goods/services

The Impact of Foreign Investor Ownership Level on Agency Problems of Manufacturing Companies in Indonesia Ahmad Cahyo Nugroho; Dedi Febrianto; Avia Enggar Tyasti; Christian Kuswibowo
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: Investment plays an essential role in the business growth of a company and the economy to develop more broadly. The role makes each institution implement investment targets and takes all actions to support the realization of investment targets. This study proves that foreign investors can change the investment behavior of companies and the interaction among decisions.Design/Methodology/Approach: The study used a dynamic panel data analysis method based on the financial statements of 100 manufacturing companies listed on the Indonesia Stock Exchange (IDX).Research findings: Increasing foreign ownership does not always reduce agency problems. The analysis shows that the level of share ownership of foreign investors changed the company’s investment behavior. These results indicate that there are different agency problems in different ownership level of foreign investors.Theoretical contribution/Originality: This study provides a new perspective and empirical evidence that the relationship between agency problems and foreign share ownership is not static.Practitioner/Policy implication: This study analyzes the effect of the composition of foreign investors on the allocation of corporate funds by investigating capital asset investment and current asset investment interactions. This research contributes to the firm's ability to control its own goals.Research limitation/Implication: This research has not considered the company's risk characteristics related to the type of industry. For further research development, it is necessary to consider the company's risk characteristics to enhance the analysis.

Pengaruh Customization dan Interdependensi terhadap Karakteristik Informasi Sistem Akuntansi Manajemen Broad scope dan Aggregation Ietje Nazaruddin; Subhan Fajry
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.299 KB)

This study examined empirically whether the relation between customization and characteristic of management accounting systems, especially broad scope and aggregation information is a direct one or whether the relation operates via interdependence. The purpose of this study is to reexamine the result of Bouwens (1998) and Bouwens and Abernethy (2000) and Anggraini (2003) study which revealed there was not strong support for characteristic of broad scope management accounting systems and aggregation of information for uncertainty in managerial decision makings. This is different from earlier studies of Mia Chenhall (!994), Abernethy Gutherie (1994), Chong (1998). This theory suggests that customization has a direct effect on the use characteristic of management accounting systems, but also that customization augments interdependence between departments which in turn affect characteristic of management accounting systems use. Responses of 87 managers (production and marketing) were analyzed by Path analysis is used to test the model. The result of this study confirms the studies of Bouwens (1998) and Bouwens and Abernethy (2000) but differs the study of Anggraini (2003). Customization does not influence characteristic management accounting systems broad scope and aggregation information use via interdependence.

Determinants of Intellectual Capital Disclosure in Non-Vocational Higher Education in Indonesia Indah Cahyani Gobel; Ahmad Juanda; Ihyaul Ulum; Mudrifah Mudrifah
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to how intellectual capital (IC) disclosure has been carried out by Indonesian higher education institutions (HEI). In addition, this study examines the determinants of IC disclosure, namely age, size and accreditation status of HEI.Design/Methodology/Approach: The IC components used in this study refers to Ulum (2019), which modified the research from Leitner and Karl-Heinz (2002). This modification refers to the Study Program Accreditation Instrument (IAPS) 4.0 which has been regulated by the National Accreditation Board for Higher Education. The hypotheses test is conducted using SEM PLS.Research findings: The test results show that the age, size and accreditation status variables have a significant effect on intellectual capital disclosure (ICD).Theoretical contribution/ Originality: This study examines the IC disclosure with IAPS 4.0 that has just been applied in Indonesia.Practitioner/Policy implication: The study results provide an overview of the factors that drive IC disclosure in Indonesian HEI.Research limitation/Implication: This study only involved 86 large Indonesian non-vocational HEI.

Does Attribute Framing Exist in Audit Decision Aid? Dovi Septiari; Goedono Goedono
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to test the framing effect in audit decision aid. The research employs a between-subject experimental design involving 56 undergraduate students as the sample. The dependent variable is the tendency to follow the aid recommendation which is measured using Gomaa, Hunton, Vaassen, and Carree's (2011) scenario. Framing effect is manipulated as follows: (1) positive framing, (2) negative framing. The result shows that framing effect exists in audit decision aid, especially, in how the aid reliability presented (positive or negative) influences the final participant's decision. This research seeks to contribute to the development of framing theory, particularly to test the framing phenomena in audit decision aid. Previous studies on this realm focus on health, politic, finance, business, and marketing areas and only a few studies are found discussing this issue in the auditing area. The result would also be useful in the practical field where it should now be obvious that an auditor should never be over-reliant on decision aid. Decision aid can indeed make decision bias if the auditor thinks using only the aid is enough to make a decision and forgets to use professional judgment. The result of the study gives a warning to auditors that the way information on the reliability of a decision aid is presented can make a decision bias.

PENGARUH KOMITMEN ORGANISASI DAN KOMITMEN PROFESIONALTERHADAP KEPUASAN KERJA AKUNTAN PUBLIK:ROLE STRESS SEBAGAI VARIABEL MODERATING R. Ardi Agung Heriawan; Barbara Gunawan
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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The purpose of this research is to analyzed the influence of organizational commitment, professional commitment to job satisfaction of public accountants with a role stress as moderating variable. The samples of this research are 44 public accountants that worked at public accountants office which registered in Yogyakarta and Semarang. The data were analyzed by multiple regression method with moderating variable.The result of this analysis of individual test show that role conflict is not moderated of relation by organizational commitment with job satisfaction. Also with role ambiguity which not moderated or relation by organizational commitment with job satisfaction. The main practical implication of this research is that the public accountants organizational must be attention to jobs expectation of their auditors. Because that is the factors that rising the organizational commitment and in the future it will be to give a high school satisfaction.

Balanced Scorecard: Perspektif Baru dalam Menilai Kinerja Organisasi Gunawan, Barbara
Journal of Accounting and Investment Vol 1, No 1: January 2000
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.695 KB)

Dengan semakin kompleksnya kondisi lingkungan organisasi, diperlukan ukuran-ukuran kinerja yang komprehensif sehingga akan terlihat kondisi berbagai sisi organisasi. Hal tersebut memberikan kejelasan arah dan sasaran bagi organisasi untuk bergerak maju baik dari sisi finansial maupun non finansial secara seimbang. Balanced Scorecard hadir untuk memfasilitasi pengukuran kinerja secara komprehensif baik dari sisi finansial dan sisi perspektif customer, internal business process, dan learning and growth dimana belum bias difasilitasi oleh pengukuran kinerja manajerial. Apabila semua sisi organisasi bias terukur maka organisasi akan dapat dikelola dengan baik seperti ungkapan â€œIf We can count it, we can manage itâ€. Lebih dari itu Balanced Scorecard juga memberikan penawaran kepada organisasi akan pencapaian keunggulan kompetitif karena dengan terukurnya seluruh aspek organisasi secara komprehensif dan seimbang akan dapat memotivasi â€œbreaktrough improvementâ€ di berbagai bidang seperti: produk, proses, customer, dan pengembangan pasar.

Testing the Mediating Role of Career Development in Affecting Intellectual Capital and Organizational Culture on Employee Performance: Evidence of Local Banks in Yogyakarta, Indonesia Titi Laras; Rutha Mathilde Santana; Bambang Jatmiko; Tiyas Puji Utami
Journal of Accounting and Investment Vol 23, No 1: January 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to examine the role of career development in mediating the relationship between intellectual capital and organizational culture on employee performance.Design/Methodology/Approach: This study used a proportional stratified random sampling method with 126 permanent employees of local banks in Yogyakarta, Indonesia, as research respondents. The respondents included Head Office, Main Branch Office, and Senopati Branch Office. The data were collected by distributing a questionnaire, and the secondary data were in the form of data or documents that supported and strengthened the primary information from books, magazines, journals, and other documents. Then, the analytical tool utilized in this study was SEM (Structural Equation Modeling) to test the research hypotheses.Research findings: The results showed that intellectual capital and organizational culture had a positive and significant effect on career development and performance, but career development had no positive and significant effect on performance. Meanwhile, career development could not mediate the effect of intellectual capital and organizational culture on performance.Theoretical contribution/Originality: The study results contribute to the literature (body of knowledge), especially as additional discussion toward theory and literature related to intellectual capital, organizational culture, career development, and performance in local banks, which is still very limited.

TRANSPARANSI DAN AKUNTABILITAS TATA KELOLA PEMERINTAHAN DAERAH DALAM HUBUNGANNYA DENGAN PERWUJUDAN KEADILAN DAN KINERJA PEMERINTAH DAERAH: SUDUT PANDANG APARATUR DAN MASYARAKAT DI ERA OTONOMI DAERAH Pratolo, Suryo
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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This research examine the relationship among transparency, accountability, fairness, and performance of Wonosobo Local Government. There are two point of views (public and government officer perceptions) used in this research. Based on secondary data, path analysis was used to test the five hipotheses. The result of the analysis are: both transparancy dan accountability influence government performance. Transparency influence governmentâ€™s performance directly while accountability influence on government performance indirectly through fairness. Each variable is on unoptimum level, so it can be concluded that the unoptimum government performance and fairness is influenced by unoptimum transparency and accountability. Based on this conclusions, it can be suggested to the local government in improving the transparancy and accountability to gain maximum governmentâ€™s fairness and performance.

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