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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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Can the Ethical Orientation Mitigate the Manager’s Earnings Management? Priyastiwi Priyastiwi; Sriwidharmanely Sriwidharmanely; Krisnhoe Fitri Fatjriyati
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1281.058 KB) | DOI: 10.18196/jai.2103157

Abstract

Research aims: This study investigates the role of the ethical orientation of management in the relationship of asymmetry information and management status toward an individual’s decision-making with respect to earnings management behaviors.Design/Methodology/Approach: This methodology is an experimental method with 2x2 between-subject designs. 55 Accounting students from three private universities participated in 4 scenarios of cases (permanent and contractual management status, high and low asymmetry information) individually. Other side, the ethical orientation is measured, relativist and idealist. The Hypothesis was analyzed by ANOVA.Research findings: The ethical orientation influence managers’ earnings management decisions. It can mitigate the influence of asymmetry information toward manager earning management decisions. Theoretical contribution/ Originality: This research explains that earnings management behavior also can be explained by ethical approach, not only by using agency theory. Decision-makers will use ethical considerations when they are faced by the earnings management practices.Practitioner/Policy implication: The results support pro-social theory that ethical orientation can influence the decision making when individuals are exposed to ethical dilemmas to make earning management.Research limitation/Implication: Participants in this study used students, so they did not have experience. future studies can use professional participants and consider management status in more detail.
Pengaruh Return on Investment dan Struktur Biaya terhadap Tingkat Kembalian Ekonomi Harjanti Widiastuti
Journal of Accounting and Investment Vol 4, No 2: July 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.76 KB)

Abstract

This study aims to examine the economic validity of Return on Investment (ROI) and cost structure related to the level of economic returns as measured by Tobin's q. This research was conducted at pemanufakturan company listed on the Jakarta Stock Exchange (JSX). Data were analyzed using ordinary least squares (OLS). Results of the study provide empirical evidence that the rate of change of accounting (accounting return on investment or ROI) associated with the level of economic return (economic rate of return) or economic rents, although with low correlation coefficient (below 0.5). This research can confirm the research Jacobson (1987) and Landsman and Shapiro (1995).
Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing Mispiyanti Mispiyanti
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.847 KB)

Abstract

The aim of the research is to find empirical effidence of tax, tunneling incentive and bonus mecahnism toward transfer pricing decision taken by manufacturing companies listed in Indonesia Stock Exchange. The research population are manufacturing companies listed in Indonesia Stock Exchange arround 2010 to 2013. The samples were taken using purposive sampling method. The research results show that tax and bonus mechanism do not have effect toward companies’ transfer pricing decision. While, tunneling incentive has effect toward companies’transfer pricing decision.
Pengaruh Amortisasi Goodwill terhadap Kegunaan Informasi Laba pada Perusahaan Manufaktur Erni Suryandari; Putria Yunitha
Journal of Accounting and Investment Vol 12, No 1: January 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study is to examine the usefulness of earnings and goodwill amortization by comparing the earnings before goodwill and the reported earnings (which include goodwill amortization). In addition, this study also investigates whether goodwill amortization contains incremental value-relevant information. We use 25 firm-year observations selected purposively from 2001 to 2008 of all listed companies in Bursa Efek Indonesia (BEI) that report goodwill, as our sample. We find that earnings before goodwill amortization does not explain significantly more of the observed distribution of share prices than do earnings after goodwill amortization. Our result suggest that goodwill amortization contain incremental value-relevant information. In other words, it have any unique contribution in the relation between earnings and share velue.
The Effect of Financial and Non-Financial Variables to Firm Performance: Comparison Between Indonesia and Thailand Hasni Yusrianti; Tien Norma Habsari; Suthawan Prukumpai
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 (740.857 KB) | DOI: 10.18196/jai.2016.0049.118-131

Abstract

The purpose of this research is to test the effect of financial and non-financial variables to firm performances between Indonesia and Thailand. The observation data used in this study is manufacturing companies from several sectors.  Secondary data was used, collected from Indonesia Stock Exchange and Stock Exchange of Thailand during 2011 - 2013. By combining 3 years research, there are 55 Indonesian companies and 50 Thailand companies that meet predetermined criteria.  Multiple Regression was used to analyze. This study uses Return on Equity, Earnings per Share, Market Value Added as financial variables and Earnings Quality, Institutional Ownership, Independent Commissioner, Audit Committee, Corporate Social Responsibility as non-financial variables. Test results show that both financial and non-financial variables can effect to firm performance.
Transaksi Via Internet: Mungkinkah Dibuat Standard Akuntansi? Suryo Pratolo
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 (81.008 KB)

Abstract

We all know that Internet is so powerful in supporting globalization. One of the sector is in business transaction like e-commerce, e-shop, etc. Indeed, it makes easy for people to sell and buy some product in the world without barrier if they have money. Beside this positive effect, there are negative one. Computer crime threats this practice by thieving the money in credit card system. Of course it is so dangerous for people that have credit card facility. Because of that it is important not only to improving computer and internet safety but also improving accountability in the e-commerce or other e-bussiness practice by Good Accounting Standard.
Hubungan Faktor Internal dan Eksternal terhadap Proses Pengambilan Keputusan Etis Niluh Putu Dian Rosalina Handayani Narsa; Kadek Pranetha Prananjaya
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.563 KB) | DOI: 10.18196/jai.18162

Abstract

This study aims to examine the relationship of two factors, namely internal factors (based on the individual characteristics: personal moral philosophy which is consisting of idealism and relativism, education level, gender and age) as well as external factors (moral intensity which has six variables, namely the magnitude of the consequences, social consensus, probability of effect, temporal immediacy, concentration of effect, and proximity) to the three-stage of ethical decision-making processes (ethical recognition, judgment and intention). Data collected used survey method. Respondents are undergraduate and graduate students of accounting. A total of 173 respondents had fill out questionnaires completely. Analyis data used hierarchical linear regression, independent t-test and one-way anova. The findings show that some of the variables tested had a significant relationship as predicted in all of the three stage of ethical decision-making processes with a difference in level of significance. However, no significant relationship was found regarding the relationship of age in all of the three stages, as well as the the evidence of a significant relationship that is inconsistent with the predictions regarding the relationship of gender in the stages of ethical intention and the relationship of probability of effect and proximity in the stages of ethical recognition.
Pengaruh Activity Based Costing terhadap Peningkatan Kinerja Keuangan Erni Suryandari F; Susanto Susanto; Muhammad Ali Aqsa
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 (314.259 KB)

Abstract

This research was done to identify the influence of Activity-Based Costing toward the development of financial performance (Empirical Study in Stock Exchange of Jakarta). The respondents of this research are internal auditors in manufacturing companies whose names are registered in Indonesian Capital Market Directory in 2004. The obtained primary data in this research was from questionnaires that was sent to the respondents by using cross-sectional survey method. The data was processed by using Structural Equation Modeling (SEM) through goodness of fit index, confirmatory model and structural similarities experiments. The three tested factors in this research are ABC success, other initiative and enabler are listed in hypothesis that influence toward financial performance. The result of the research shows there is significant influence between ABC success toward the development of financial performance; on the other hand, other initiative and enablers don’t have significant influence toward the development of financial performance.
Aplikasi Penyusunan Laporan Keuangan Berbasis SAK Etap Pada Bagus Agriseta Mandiri Mega Indah Puspita Sari; Siti Zubaidah; Setu Setyawan
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study is to analyze the arrangement of existing financial report in Bagus Agriseta Mandiri and to conduct the implementation of financial report arrangement that is suitable with SAK ETAP in UKM Bagus Agriseta Mandiri. In this study, the researcher uses case study or field study research that is aimed to learn intensively on the background of problems, situation and the position of the event occurs in nowadays, to solve the problems occurs in company, also the environmental interaction of current social unit in its way (given). The result of this study shows that company only makes loss and profit report, but in its presentation, it still not appropriate with SAK ETAP and financial balance report, cash flow and company equity is not presented yet because of the company less comprehending the standard of arranging financial report. By the existence of SAK ETAP it is expected to create the uniformity in implementing accounting treatment and the presentation of financial report so that it can result appropriate information toward the need of users.
Metode Taguchi Sebagai Salah Satu Alternatif Pengendalian Biaya Mutu Barbara Gunawan
Journal of Accounting and Investment Vol 2, No 1: January 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The requirement for the company to compete and exist in the global market is to produce quality products in accordance with established standards. If the product is not qualified to consumers it would appear that the claim is a sign of the emergence of quality cost. One of the current quality control methods used in the United States is the Taguchi method developed by Genichi Taguchi, which uses statistical methods ekuipment design to enhance product design. The strategy used is to create quality products and against disturbances by eliminating the impact caused by the interference and eliminate the causes of the disorder. Interference in question can be a bad product, the production is not perfect, and environmental factors. Taguchi method is intended to measure the impact of quality on the costs by centralizing production consists of three stages of system design, parameter design and tolerance design. 

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