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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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Audit Lingkungan : Pengungkapan Isu Lingkungandalam Laporan Keuangan Auditan Putra, Wahyu Manuhara
Journal of Accounting and Investment Vol 1, No 2: July 2000
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.371 KB)

Abstract

Isu lingkungan sekarang sudah merupakan isu yang penting yang ditandai dengan maraknya masalah pencemaran lingkungan dan penurunan kualitas hidup. Dunia industri harus merespon kesadaran dan peraturan mengenai lingkungan. Manajemen tidak berfokus pada maksimalisasi laba dan bertanggung jawab kepada pemegang saham, kreditur, dan pemerintah. Tetapi harus memiliki tanggung jawab sosial di sekitarnya. Audit Lingkungan adalah salah satu cara yang ditempuh agar manajemen dapat menilai operasi produksi perusahaan sehingga dapat memenuhi regulasi pemerintah yang berkaitan dengan lingkungan.
Informasi Akuntansi dan Non Akuntansi Terhadap Initial Return Saham Linggar Prawesti; Arum Indrasari
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 (419.612 KB)

Abstract

This research analyze and provide empirical evidence about the effect of accounting information (firm size, earning per share (EPS), financial leverage, return on asset (ROA)) and non accounting information (percentage of share ownership, auditor reputation, underwriter reputation, type of industry) to the initial returns at the initial public offering (IPO). This research use secondary data derived from the annual report where companies conduct the initial public offering (IPO) in the year of 2008-2012. The sample is 65 companies which is obtained by purposive sampling method. The analytical method used is multiple linear regressions with significance level 5%. Results of the research indicated that financial leverage have a negative and significant effect on the initial returns. Meanwhile variable firm size, earnings per share (EPS), return on assets (ROA), percentage of share ownership, auditor reputation, underwriter reputation, and the type of industry does not significantly effect the initial returns.
Double Entry Book Keeping dan Accrual Basis Sebagai Pendukung Akuntabilitas Sektor Publik Suryo Pratolo
Journal of Accounting and Investment Vol 2, No 2: July 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

At the reformation era, the claim of transparency in all of area is the important thing. This claim happens mostly in governmental sector as core public organization that must give services for public needs. Basically, government is public believe holder, because of that it must be “amanah” by creating transparency and accountability at work in fulfill public needs.   One of the ways to achieve transparency and accountability is doing public reporting well. It means that government must give high quality accounting information to public (parliament and other stakeholder). We all know that high quality accounting information will be achieved if it is relevant, reliable, auditable and traceable. In realizing this high quality of accounting information system we need so many factors. In this article we try to expose the double entry book keeping and accrual basis system in supporting the high quality of accounting information system that ultimately creating good clean governance in Indonesia.
Free Cash Flow, Agency Theory Dan Signaling Theory: Konsep dan Riset Empiris Abdullah, Syukriy
Journal of Accounting and Investment Vol 3, No 2: July 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This paper discusses the literature on free cash flow (FCF), which is one source of corporate funding that can be distributed to investors after finance all investments with positive NPV. FCF contain agency problems (Jensen, 1986) giving rise to agency costs such as auditing fees. FCF can be distributed through dividends or stock repurchase, but sometimes management does not do so and instead uses for wealth management, such as for bonus and investment that can increase power and reduce the possibility of takeover. FCF can be used by management as a signal about the prospects of the company in the future due to policies such as specially designated dividend and stock repurchase has information content. In addition, some studies suggest that the management policy on FCF correlated with income and dividends smoothing.
Analysis of the Prospect of Implementing Activity-Based Costing (ABC) in Governmental Organisations: A Study at the State Treasury Office Jakarta IV Tri Priyatmo; Rusdi Akbar
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1257.505 KB) | DOI: 10.18196/jai.2001105

Abstract

This research aims to analyse the prospect of implementing Activity-Based Costing (ABC) at governmental organisations in Indonesia. The study aims to answer two research questions: how can we calculate the unit cost of products using the ABC method in a governmental organisation? (RQ1); and, what is the prospect of implementing ABC in governmental organisations? (RQ2). The study comprises qualitative research undertaken at one governmental organisation, that of the State Treasury Office (KPPN) Jakarta IV. The research reveals that the ABC method can be used to calculate the unit cost of products in KPPN Jakarta IV, and also to obtain a conceptual framework by which it is possible to conclude that the ABC method has a positive outlook as an analytical tool. However, one of the study’s research objects, the prospect of implementing the ABC method in this research, cannot be generalised for all governmental organisations in Indonesia. However, based on the results of this research, it can be stated that there is a shared understanding of the potential for the implementation of the ABC method in the future. This study is the first of its kind to investigate this topic and will yield new insight within the literature on the ABC method in Indonesia.
Determinants of Fixed Asset Revaluation Decision and Its Impacts on Market Reaction: A Comparative Study in Indonesia and Singapore Erni Suryandari Fathmaningrum; Satrio Kusumo Yudhanto
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 (1476.85 KB) | DOI: 10.18196/jai.2002118

Abstract

The purpose of this study is to examine the influence of firm size, fixed asset intensity, liquidity, leverage, declining cash flow from the operation, and its impact on market reaction. The population in this study is manufacturing companies in Indonesia and Singapore in 2015-2016 period. The sample in this research was taken using a purposive sampling method, a total of 228 manufacturing companies in Indonesia and 255 in Singapore were used as the sample. The data were analyzed using logistic regression and simple linear regression. The results showed that firm size, fixed asset, and leverage affected revaluation policy in Indonesia, while liquidity and declining cash flow from operation did not affect fixed asset revaluation policy in Indonesia. In contrast to what occurred in Singapore, the results showed that fixed asset intensity and leverage proved to affect fixed assets revaluation policy, and firm size, liquidity, and declining cash flow from operation variables did not affect the policy of fixed asset revaluation in Singapore. In addition, this study also found the effect of fixed asset revaluation on market reaction in Indonesia and Singapore. Finally, the study also found differences in the adoption of fixed asset revaluation policies in Indonesia and Singapore.
Indikasi Manajemen Laba Pada Perusahaan yang Mengalami Gugatan Ganti Rugi: Pngujian Litigation Hypothesis Perusahaan Indonesia Putra, Wahyu Manuhara
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research is to empirically test the theory of litigation hypothesis is whether the company will make earnings management policy in the financial statements during the court dispute as research conducted by Hall and Stammerjohan (1997). The sample of this study using purposive sampling technique and tested with multiple linear regression as well as Indonesian companies object to all non-banking companies in the Jakarta Stock Exchange (JSE) in 1993 to 2006, obtained a sample of 15 companies. This research concluded that firstly, there is no influence of claims for compensation against earnings management during the company period of the dispute relative to the that period not as a defendant. Secondly, there is no effect of compensation claims against earnings management during the company dispute period relative to other companies that do not as a defendant. This litigation hyphotesis research prove that litigation event does not effect earnings management.
Pendekatan Hot-Fit Framework dalam Generalized Structural Component Analysis pada Sistem Informasi Manajemen Barang Milik Daerah: Sebuah Pengujian Efek Resiprokal Erimalata, Shofana
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 (794.548 KB) | DOI: 10.18196/jai.2016.0051.141-157

Abstract

This study aims to examines the determinant of the information quality of fixed assets on the accrual-based balance sheet using HOT-Fit Framework approach with Generalized Structural Component Analysis (GeSCA) method. The study using questionnaire with 90 respondents who represented all the local government agencies of Mataram City Government. Data anaylisis employs structural equation model (SEM). The study revelas there is a reciprocal relation between organizational controling and the information quality of fixed assets. The study also indicates that the software quality of Sistem Informasi Manajemen Barang Milik Daerah/Management Information System for Local Government’s Goods (SIMDA BMD) affecting the user satisfaction and organizational controling. The implications of these results can be used as consideration in adjusting the Mataram City Government accounting policy regarding fixed assets administration in order to produce quality information on fixed assets for the local government accrual-based balance sheet. Then, users of information system are needs to trained in order to increase competence to conduct the administration of fixed assets accrual based, so it can contribute to improve the quality of fixed asset information presented on the accrual based balance sheet.
Accounting Student’s Moral Judgment and Integrated Cultural Religious-Based Ethics Concept Made Aristia Prayudi; I Putu Hendra Martadinata
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.438 KB) | DOI: 10.18196/jai.2101143

Abstract

Research aims: Despite its widely recognized importance, there is a lack of today's business ethics education regarding the method used for teaching ethics to college students. The conventional business ethics courses are criticized for applying learning approaches limited to the abstract, impersonal moral logic of secular ethics that is less natural, meaningful, and motivating, which cannot have a significant and lasting impact on the moral judgment of its graduates. This current study addresses the issue by investigating the effect of integrating cultural and religious-based ethics concept, named Tri Kaya Parisudha (the Three Holy Deeds—think good, speak good, and do good) into ethical training toward moral judgment development of accounting students.Design/Methodology/Approach: Data were collected from 46 accounting undergraduate students of a large public university in Bali Province of Indonesia by conducting Pre-test-Post-test Control Group experimental design.Research findings: The results showed that participants who were receiving ethical training integrate with the Tri Kaya Parisudha concept (treatment group) exhibited higher moral judgment development (that is, have significantly higher DIT p-score) than those who did not (control group). Besides, there was evidence of a statistically significant increasing DIT p-score in the treatment group from pre to post-test, but not in the control group.Theoretical contribution/Originality: This research contributes to the development of academic studies on Tri Kaya Parisudha and its integration to ethical learning on the development of students’ morality.Practitioner/Policy implication: The results of this study indicate the importance of integrating the value of local wisdom and religiosity values into ethical learning at universities to improve students’ morality.Research limitation/Implication: Although this study found that ethical education at the college level will be more effective if the aspect of religiosity is included within the education process, there are some limitations of this study. First, this study used an experimental method using cases that did not reflect the actual condition and have not been sufficiently related to ethical cases occurring in the business world. Secondly, this study has not been able to fully capture the influence of Tri Kaya Parisudha on students’ behavior. Thirdly, this research did not consider another demographic variable that could affect students’ moral judgment.
The Existence of Accrual Anomaly Phenomena in Indonesia Capital Market Gerrinko Giffari Wurintara; Hamidah Hamidah
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (557.507 KB) | DOI: 10.18196/jai.2102152

Abstract

Research aims: Sloan (1996) finds that investors mispriced the stock. They could not detect differences in earnings persistence. Such a phenomenon is called an accrual anomaly. This study aims to find out the existence of accrual anomalies in the Indonesian capital market.Design/Methodology/Approach: The accrual anomaly phenomenon is supported by testing whether there is a negative effect between accrual and abnormal returns. The research sample consisted of manufacturing companies from 2014 - 2017, which were tested using the Ordinary Least Square.Research findings: First, the results show that the company’s accrual rate negatively influenced the abnormal returns, both before and after the use of control variables. Second, this article also discovered that companies having low accrual rates were consistent over four years and had greater returns compared to companies with high accrual rates.Theoretical contribution/ Originality: This article contributes to financial literacy and accounting, especially to the theory of efficient market hypotheses. There was evidence of accrual anomalies indicating that the Indonesian capital market was inefficient.Practitioner/Policy implication: Indeed, the results of this study contribute to investors and financial analysis to consider and reevaluate their long-term investment strategies in purpose to avoid mispricing in the earnings component.Research limitation/Implication: This research is inseparable from limitations, one of which is the presence of shares that were not actively traded in the study sample. Second, this article only used a sample of companies that did not experience a loss.

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