Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Journal of Accounting and Investment

ai
Website

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

32 33 34 35 36

Pengaruh Faktor Internal dan Eksternal Terhadap Kinerja Sistem Informasi: Studi Pada Perbankan Lince Bulutoding; Antong Amiruddin
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.99 KB)

This research aims to examine the organization's internal and external factors on the performance of the accounting information system . The sample used is a banking company in the city of Makassar . Hypothesis testing is done by the method of multiple linear regression analysis . This study found internal factors that affect the performance of information systems is the size of the organization and support of top management. While, external factors that affect on performance information system is personal capability only.

Perbandingan Tingkat Kelengkapan Mandatory Disclosure dan Voluntary Disclosure Informasi Akuntansi antara Industri High-Profile dan Low-Profile R. Widdie Andriyanto; Mega Metalia
Journal of Accounting and Investment Vol 12, No 1: January 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.465 KB)

The purpose of this research is proofing empirically whether any differences the completeness level of disclosure between high-profile industry and low-profile, along with detecting to the best of the completeness level of disclosure in various company of industry sector in Indonesian Stock exchange. Difference completeness level voluntary disclosure that significant between high profile industry and low-profile. In this research, analysis instrument that be used is Disclosure Completeness Index and mean different test Independent Sample t-Test by conviction level 95% and error level 5%. The trial result Ha1 that be done 31 various company sector industry (15 high-profile companies and 16 low-profile industry) show that Sig. (2-tailed)/2 0,05/2, with the result that Ha1 accepted. It means there are differences completeness level mandatory disclosure that significant between high-profile industry and low-profile. Whereas trial result Ha2 to 28 various company sector industry (13 high-profile companies and 15 low-profile industry) show that Sig. (2-tailed)/2 0,05/2, with the result that Ha2 rejected. This case give evidence that there are not differences between completenees level voluntary disclosure that significant between high-profile industry and low-profile.

Pengaruh Jalur Pelaporan dan Tingkat Religiusitas terhadap Niat Seseorang Melakukan Whistleblowing Caesar Marga Putri
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this research is to examine empirically the effect of reporting channel (anonymous and non anonymous) in the structural model and the effect of religiousity level on individual intention to report wrongdoing act. The design used in this experiment is 2x2 between subjects, with graduate level student as participant. The result shows that anonymous reporting channel in the structural model is more effective than non-anonymous reporting channel. The result that religiousity level will affect the individual intention to report wrongdoing is unpredicted. This research shows that religiousity level is not effect individual intention to report wrongdoing.

Penerapan dan Pengendalian Jaringan Komunikasi pada Sistem Informasi Akuntansi Berbasis Komputer Nung Harjanto
Journal of Accounting and Investment Vol 3, No 1: January 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (98.536 KB)

The information system has a strategic position for the company to achieve organizational goals. With the support of computer technology, the information generated will be presented with an accurate, secure and fast. Organizational information system is designed such that it can support the organization's operations and decision making. With the network system, each organizational unit are connected to one another in a local, regional and even multinationals that transfer of information can take place quickly and easily so as to encourage high efficiency. Besides, information technology can send information in various forms (data, visual, and audio-visual). The communication network can be constructed through three organizational approaches, a) centralized network, b) decentralized system and c) distributede of data processing. Each of these approaches has advantages and disadvantages. Besides, there are advantages and disadvantages of computer-based information system has some potential threats, such as vulnerability to loss or corruption of data, the difficulty of the data to be searched, and computer crime. The designers of information systems as well as top managers are encouraged to consider these matters so that the application of computer-based accounting information system can be completely managed and controlled so safe and beneficial in supporting the activities of the company.

Determinan Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah dan Implikasinya Terhadap Kepercayaan Public-Stakeholders Baiq Nurrizkiana; Lilik Handayani; Erna Widiastuty
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research aimed to examine the influence of the financial statements presentation and accessibility toward transparency and accountability of regional financial management, followed by examine the influence of transparency and accountability of regional financial management toward the trust of Public-stakeholders. This research is explanatory research. Sampling in this research using purposive sampling method, then determined a sample of 233 respondents from internal public-stakeholders as many as 83 people, namely 30 heads and 30 chief financial officer of SKPD/agencies, and 23 auditors of East Lombok district government inspectorate, with consideration that they are understand and responsible for the presentation and availability of financial statements. Samples are derived from external public-stakeholders as many as 50 members of Parliament in East Lombok, 35 NGO activists / Management Foundation, 35 journalists who are users of financial information and 30 businessmen taxpayer / levy. Analysys methods used in testing the hypothesis is the Partial Least Square Analysis. The results showed that the financial statements presentation and accessibility partially positive and significant influence toward the transparency and accountability of regional financial management. Similarly with the transparency and accountability of regional financial management partially positive and significant influence toward the trust of public-stakeholders.

The Value Relevance of Earnings and Cash Flow: Regression-Variation Approach Dwi Fitri Puspa
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 (255.921 KB)

This study is conducted to measure the value relevance of earnings and cash flows by using the regression-variation approach. Specifically, the objectives of the study are to examine whether the value relevance of accounting earnings information is higher compared to that observed in the cash flow from operations. The number of sample is 79 companies listed in Jakarta Stock Exchange and during the sample period of 1996 to 2001. The findings indicate that earnings and cash flows from operation are value-relevant. Furthermore the findings show that the value relevance of earnings information is higher than that of cash flows information.

Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental Muhammad Harry Krishna Mulia; Rahmat Febrianto; Rayna Kartika
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this research was to examine the influence of individual morality and internal control on accounting fraud at students majoring in accounting. The research method in this study is an experimental method using a full factorial experimental design 2x2, involving 108 undergraduate students majoring in accounting Andalas University. The instruments used were mach IV test for individual morality and add to 10 matrices for internal control. Data were processed using SPSS version 21, using two-way ANOVA. The results showed that there was an interaction between individual morality and internal control. Conditions when there is an element of internal control affects people with high moral level to tend to not perform accounting fraud. While individuals with low moral level, there is or there is no internal control individuals tend to do the accounting fraud.

Pengaruh Orientasi Etika terhadap Independensi dan Kualitas Audit Auditor BPK-RI Akhmad Samsul Ulum
Journal of Accounting and Investment Vol 6, No 1: January 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.563 KB)

The research is to test the effects of internal factors within an auditor of BPK (ethical orientation: idealism relativism) on independence in fact and audit quality. Respondents of the research are BPK auditors across Indonesia. The method used in the research is cluster sampling method. The research uses path analysis approach in order to test the effects of idealism and relativism on independence and audit quality. Analysis was conducted on 115 questionnaires and showing empirical evidences that idealism affects positively and relativism affects negatively the independence in fact of BPK auditors. Idealism did not directly affect the audit quality, but by means of intervening variables, i.e., independece in fact functioning as a mediator between idealism variables and audit quality. Relativism directly affects the quality audits of BPK auditors. Results of the research also showing that independence in fact positively affects audit quality of the BPK auditors.

Value Relevance of Asset Revaluation Disclosure Yossi Diantimala; Hafiez Sofyani
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Abstract:Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged to IAS 16 regarding fixed assets. The SFAS 16 requires companies to disclose the value of fixed assets according to market values if the book value is significantly different from the market value.Design/Methodology/Approach: We analyze 46 non-financial companies that employ the revaluation model during 2012-2018. As benchmarks, we randomly collect 46 non-financial companies that d0 not revaluate their assets during the period. To investigate the value relevance of upward asset revaluation disclosure, we approximate the relationship between and the effect of upward asset revaluation disclosure and stock price by employing Ohlson modified model (1995).Research findings: We suggest that disclosure of upward asset revaluation is value-relevant. The SFAS 16 states that an upward asset revaluation increases the value of equity and assets. Furthermore, we suggest that the information of the book value of equity, net income, and earnings of asset revaluation firms is value-relevant. The results show that the information of the book value of equity and earnings are more value-relevant than upward asset revaluation disclosure and net income. Theoretical contribution/Originality: Our study contributes to filling the gap of previous results related to the value relevance of fair value disclosure of fixed assets.Practitioner/Policy implication: This research gives an input for financial accounting standards development in Indonesia, particularly regarding the issue of asset revaluation.Research limitation/Implication: Only 46 non-financial companies that employ the revaluation model during 2012-2018. Thus, our study has a small sample size

Liberating Accounting with a Religio-Cultural Approach Virginia Nur Rahmanti; Tjiptohadi Sawarjuwono
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: Accounting as a product of Western thought is believed to be loaded with masculinity values such as selfish, rationalist, materialist, and objective. The Western perspective of social reality runs counter to the Islamic philosophy of religiosity. Capitalism in pragmatic accounting has led to religio-cultural anomalies that have resulted in injustice, domination, and the formation of a class society. This study aims to liberate accounting from masculine characteristics by using Islamic values.Design/Methodology/Approach: The effort to liberate pragmatic accounting in this study is in line with the thoughts of Ali Ashgar Engineer (1999). He uses Islamic theology as a fundamental in carrying out liberation. At the methodological stage, this research uses historical studies (historical research) which is extended by phenomenology. Apart from being aimed at identifying Islamic values, historical research is also applied to find out how these values are used to criticize pragmatic accounting. Meanwhile, the phenomenological methodology is used to understand how religious values can create prosperous accounting.Research Findings: The results showed that monotheism, justice, brotherhood, benefit, balance, gratitude, sincerity, and blessings are Islamic values that are often used by researchers to criticize pragmatic accounting. Analysis of a collection of empirical articles also proves that pragmatic accounting is indeed full of masculinity. By using business as an accounting metaphor, internalization of Islamic values is proven to be able to create a prosperous business. Thus, the internalization of Islamic values will be able to liberate accounting from masculinity.Theoretical constribution/Originality: This research is expected to provide insight into accounting studies using a different approach to previous research, namely by using the basis of Islamic theology.

Page 34 of 65 | Total Record : 646

32 33 34 35 36

Filter by Year

2000 2025

Filter By Issues

All Issue Vol. 26 No. 2: May: 2025 Vol. 26 No. 2: May 2025 Vol. 26 No. 1: January 2025 Vol. 25 No. 3: September 2024 Vol 25, No 3: September 2024 Vol. 25 No. 2: May 2024 Vol 25, No 2: May 2024 Vol 25, No 1: January 2024 Vol. 25 No. 1: January 2024 Vol. 24 No. 3: September 2023 Vol 24, No 3: September 2023 Vol 24, No 2: May 2023 Vol. 24 No. 2: May 2023 Vol 24, No 1: January 2023 Vol 23, No 3: September 2022 Vol 23, No 2: May 2022 Vol 23, No 1: January 2022 Vol 22, No 3: September 2021 Vol 22, No 2: May 2021 Vol 22, No 1: January 2021 Vol 21, No 3: September 2020 Vol 21, No 2: May 2020 Vol 21, No 1: January 2020 Vol 20, No 3: September 2019 Vol 20, No 2: May 2019 Vol 20, No 1: January 2019 Vol 19, No 2: July 2018 Vol 19, No 1: January 2018 Vol 18, No 2: July 2017 Vol 18, No 1: January 2017 Vol 17, No 2: July 2016 Vol 17, No 1: January 2016 Vol 16, No 2: July 2015 Vol 16, No 1: January 2015 Vol 15, No 2: July 2014 Vol 15, No 1: January 2014 Vol 14, No 2: July 2013 Vol 14, No 1: January 2013 Vol 13, No 2: July 2012 Vol 13, No 1: January 2012 Vol 12, No 2: July 2011 Vol 12, No 1: January 2011 Vol 11, No 2: July 2010 Vol 11, No 1: January 2010 Vol 10, No 2: July 2009 Vol 10, No 1: January 2009 Vol 9, No 2: July 2008 Vol 9, No 1: January 2008 Vol 8, No 2: July 2007 Vol 8, No 1: January 2007 Vol 7, No 2: July 2006 Vol 7, No 1: January 2006 Vol 6, No 2: July 2005 Vol 6, No 1: January 2005 Vol 5, No 2: July 2004 Vol 4, No 2: July 2003 Vol 4, No 1: January 2003 Vol 3, No 2: July 2002 Vol 3, No 1: January 2002 Vol 2, No 2: July 2001 Vol 2, No 1: January 2001 Vol 1, No 2: July 2000 Vol 1, No 1: January 2000 More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kab. bantul,

Daerah istimewa yogyakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name -

Contact Email -

Phone -

Journal Mail Official -

Editorial Address -

Location Kab. bantul, Daerah istimewa yogyakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kab. bantul,

Daerah istimewa yogyakarta

INDONESIA