Jurnal Akuntansi Bisnis
Jurnal Akuntansi dan Bisnis (JAB) merupakan media ilmiah yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata sebagai wadah para peneliti untuk mempublikasi karya ilmiah. Jurnal ini terbit dua kali dalam satu tahun yaitu pada bulan Maret dan September. Karya ilmiah dapat berupa riset empiris atau kajian teoretis yang memenuhi kaidah-kaidah penulisan ilmiah. Artikel yang dimuat harus memenuhi format penulisan yang telah ditetapkan redaksi JAB dan telah melalui proses blind review yang mencakup topik-topik sebagai berikut: Akuntansi keuangan, akuntansi manajemen, sistem informasi, pasar modal, etika bisnis dan akuntansi, pengauditan, tata kelola perusahaan, tanggung jawab sosial perusahaan (CSR) dan pelaporan berkelanjutan.
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<![CDATA[ANALISIS REAKSI INVESTOR TERHADAP DIMENSI-DIMENSI PENGUNGKAPAN INFORMASI AKUNTANSI ]]>
<![CDATA[Pinasti, Margani]]>;
<![CDATA[Rokhayati, Hijroh]]>;
<![CDATA[Hasanah, Uswatun]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 12, No 23 (2013) ]]>
Publisher : <![CDATA[Jurnal Akuntansi Bisnis ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis reaksi investor terhadap dimensi-dimensi
pengungkapan informasi akuntansi dalam pelaporan keuangan. Pentingnya peran
pengungkapan bagi pengambilan keputusan pemakai laporan keuangan dan perlunya
analisis multi dimensi terhadap tingkat pengungkapan menjadi motivasi penelitian ini.
Dimensi-dimensi pengungkapan dalam 288 laporan tahunan (sebagai sarana utama
pelaporan keuangan) dari perusahaan-perusahaan terdaftar di Bursa Efek Indonesia
yang menjadi sampel penelitian ini, dinilai dengan menggunakan metode content
analysis. Reaksi investor diukur dengan nilai absolut return abnormal terbesar dari
lima hari di sekitar tanggal publikasi laporan tahunan. Reaksi investor ini merupakan
pengukur kegunaan informasi yang diungkapkan dan menunjukkan kandungan
informasi dalam pengungkapan pelaporan keuangan. Analisis regresi digunakan
untuk menganalisis pengaruh dimensi-dimensi pengungkapan terhadap reaksi
investor.
Hasil penelitian ini menunjukkan bahwa reaksi investor terhadap pengungkapan
informasi pelaporan keuangan tidak ditentukan oleh banyaknya (kuantitas) cakupan
pengungkapan. Reaksi investor terhadap pengungkapan informasi pelaporan
keuangan berhubungan kuat dengan pengungkapan signal ekonomik pada informasi
tata kelola perusahaan, pengungkapan informasi forward-looking dalam pembahasan
kinerja perusahaan, dan tipe pengukuran informasi pembahasan kinerja perusahaan.]]>
<![CDATA[PENGARUH DISKUSI REVIEW KERTAS KERJA AUDIT TERHADAP MOTIVASI DAN KINERJA AUDITOR PADA KAP DI SEMARANG ]]>
<![CDATA[Averina, Monika]]>;
<![CDATA[Sihombing, Ranto P]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 12, No 23 (2013) ]]>
Publisher : <![CDATA[Jurnal Akuntansi Bisnis ]]>
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<![CDATA[Discussion of paper review audit working paper is feedback that aims to ascertain
whether the audit process has been followed Public Accountants Professional
Standards (SPAP) are generally accepted. It also can improve the understanding of
the auditors relating to the audit work paper-making process because through the
process of discussion, reviewers can clarify questions, add information and evidence
related to the work during the paper making process, so as to produce a quality audit
working papers. This study aims to examine the influence of audit working paper
review the discussion of the performance auditor auditor through motivation as an
intervening variable. Data were obtained by distributing questionnaires in registered
public accounting firm in 2012 in Semarang. This research used purposive sampling
Judgement, and was obtained samples 35 respondents and technique analysis used
regression testing. The results of this study indicate that proposed research
hypothesis is accepted.]]>
<![CDATA[FAKTOR â FAKTOR YANG MEMPENGARUHI PEMBELAJARAN ORGANISASI DAN KECEPATAN PENGEMBANGAN PRODUK BARU ]]>
<![CDATA[Ikayanti, Amelia]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 12, No 23 (2013) ]]>
Publisher : <![CDATA[Jurnal Akuntansi Bisnis ]]>
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<![CDATA[This research focuses on the factors - factors that affect organizational learning and
new product development speed. This research seeks to examine whether the
communication frequency, bi-directional communication, and communication quality
can affect the organizational learning through functional conflict, and to examine
whether the organizational learning can affect the new product development speed. In
addition, this study also intends to seek the support of empirical evidence on the effect
of communication frequency of functional conflict. Based on the analysis of the
respondents (new product development team members who have been involved in the
new product development process), the communication frequency, bi-directional
communication, and communication quality can improve functional conflict. The
increased of functional conflict will then improve organizational learning. Then
ultimately, the increased of organizational learning will increase the new product
development speed.]]>
<![CDATA[PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA BERBASIS AKTIVITAS REAL ]]>
<![CDATA[Butar-Butar, Sansaloni]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 12, No 23 (2013) ]]>
Publisher : <![CDATA[Jurnal Akuntansi Bisnis ]]>
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<![CDATA[This paper examines the effect of board characteristics and institutional ownership on real earnings management. Previous studies have shown that boardâs monotoring functions increasing as the ouside members increased and tended to decrease when they also serve as board commissioner in another company. Therefore, board commissioners independence are predicted to negatively effect real earnings managements, and the number of jobs that independent members takes in another company positively effect real earnings management. Meanwhile, the institutional ownership is predicted to reduce real earnings management. Firmsâ samples are from Indonesia Stock Exchange in the period 2007-2010. Hypothesis testing is performed by multiple linear regression. The result findings are summarized as follows: 1) independence of the board of commissioners is inversely related to real earnings management, 2) firms having independent members who are also a member of board of commissioners in another company have higher real earnings management than firms with independent board that had not served same position in other companies, 3) institutional ownership negatively effect real earnings management, 4) managerial ownership negatively effect real earnings management.]]>
<![CDATA[KEMAMPUAN HARGA SAHAM DALAM MENCERMINKAN EKSPEKTASI LABA MENDATANG: LABA PERMANEN, LABA TRANSITORI, DAN ARUS KAS ]]>
<![CDATA[Kristiawan, Stefanus Ronie]]>;
<![CDATA[Warastuti, Yusni]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 12, No 23 (2013) ]]>
Publisher : <![CDATA[Jurnal Akuntansi Bisnis ]]>
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<![CDATA[This study was conducted to provide empirical evidence about the effect of earnings
information consisting of permanent and transitory income and operating cash flow
to earnings and whether the stock price is able to reflect the earnings and cash flows
have been included in the upcoming earnings expectations.
The sample used in this study 81 companies included in the group LQ45 second half
period January 2004-July 2007. This study uses two models (prediction and pricing).
Results of this study indicate that current earnings and operating cash flows have a
significant positive effect on future earnings. While stock prices are not able to reflect
the information used in the model predictions. Investors underweight the information
permanent income, transitory income, and operating cash flow.]]>
<![CDATA[PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA BERBASIS AKTIVITAS REAL ]]>
<![CDATA[Melissa Devina Nugroho]]>;
<![CDATA[Sansaloni Butar-Butar]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 12, No 23 (2013) ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
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DOI: 10.24167/jab.v12i23.422
<![CDATA[This paper examines the effect of board characteristics and institutional ownership on real earnings management. Previous studies have shown that boards monotoring functions increasing as the ouside members increased and tended to decrease when they also serve as board commissioner in another company. Therefore, board commissioners independence are predicted to negatively effect real earnings managements, and the number of jobs that independent members takes in another company positively effect real earnings management. Meanwhile, the institutional ownership is predicted to reduce real earnings management. Firms samples are from Indonesia Stock Exchange in the period 2007-2010. Hypothesis testing is performed by multiple linear regression. The result findings are summarized as follows: 1) independence of the board of commissioners is inversely related to real earnings management, 2) firms having independent members who are also a member of board of commissioners in another company have higher real earnings management than firms with independent board that had not served same position in other companies, 3) institutional ownership negatively effect real earnings management, 4) managerial ownership negatively effect real earnings management.]]>
<![CDATA[KEMAMPUAN HARGA SAHAM DALAM MENCERMINKAN EKSPEKTASI LABA MENDATANG: LABA PERMANEN, LABA TRANSITORI, DAN ARUS KAS ]]>
<![CDATA[Stefanus Ronie Kristiawan]]>;
<![CDATA[Yusni Warastuti]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 12, No 23 (2013) ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
Show Abstract
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DOI: 10.24167/jab.v12i23.423
<![CDATA[This study was conducted to provide empirical evidence about the effect of earnings information consisting of permanent and transitory income and operating cash flow to earnings and whether the stock price is able to reflect the earnings and cash flows have been included in the upcoming earnings expectations. The sample used in this study 81 companies included in the group LQ45 second half period January 2004-July 2007. This study uses two models (prediction and pricing). Results of this study indicate that current earnings and operating cash flows have a significant positive effect on future earnings. While stock prices are not able to reflect the information used in the model predictions. Investors underweight the information permanent income, transitory income, and operating cash flow.]]>
<![CDATA[ANALISIS REAKSI INVESTOR TERHADAP DIMENSI-DIMENSI PENGUNGKAPAN INFORMASI AKUNTANSI ]]>
<![CDATA[Margani Pinasti]]>;
<![CDATA[Hijroh Rokhayati]]>;
<![CDATA[Uswatun Hasanah]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 12, No 23 (2013) ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
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Check in Google Scholar
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DOI: 10.24167/jab.v12i23.424
<![CDATA[Penelitian ini bertujuan untuk menganalisis reaksi investor terhadap dimensi-dimensi pengungkapan informasi akuntansi dalam pelaporan keuangan. Pentingnya peran pengungkapan bagi pengambilan keputusan pemakai laporan keuangan dan perlunya analisis multi dimensi terhadap tingkat pengungkapan menjadi motivasi penelitian ini. Dimensi-dimensi pengungkapan dalam 288 laporan tahunan (sebagai sarana utama pelaporan keuangan) dari perusahaan-perusahaan terdaftar di Bursa Efek Indonesia yang menjadi sampel penelitian ini, dinilai dengan menggunakan metode content analysis. Reaksi investor diukur dengan nilai absolut return abnormal terbesar dari lima hari di sekitar tanggal publikasi laporan tahunan. Reaksi investor ini merupakan pengukur kegunaan informasi yang diungkapkan dan menunjukkan kandungan informasi dalam pengungkapan pelaporan keuangan. Analisis regresi digunakan untuk menganalisis pengaruh dimensi-dimensi pengungkapan terhadap reaksi investor. Hasil penelitian ini menunjukkan bahwa reaksi investor terhadap pengungkapan informasi pelaporan keuangan tidak ditentukan oleh banyaknya (kuantitas) cakupan pengungkapan. Reaksi investor terhadap pengungkapan informasi pelaporan keuangan berhubungan kuat dengan pengungkapan signal ekonomik pada informasi tata kelola perusahaan, pengungkapan informasi forward-looking dalam pembahasan kinerja perusahaan, dan tipe pengukuran informasi pembahasan kinerja perusahaan.]]>
<![CDATA[PENGARUH DISKUSI REVIEW KERTAS KERJA AUDIT TERHADAP MOTIVASI DAN KINERJA AUDITOR PADA KAP DI SEMARANG ]]>
<![CDATA[Monika Averina]]>;
<![CDATA[Ranto P Sihombing]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 12, No 23 (2013) ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
Show Abstract
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DOI: 10.24167/jab.v12i23.425
<![CDATA[Discussion of paper review audit working paper is feedback that aims to ascertain whether the audit process has been followed Public Accountants Professional Standards (SPAP) are generally accepted. It also can improve the understanding of the auditors relating to the audit work paper-making process because through the process of discussion, reviewers can clarify questions, add information and evidence related to the work during the paper making process, so as to produce a quality audit working papers. This study aims to examine the influence of audit working paper review the discussion of the performance auditor auditor through motivation as an intervening variable. Data were obtained by distributing questionnaires in registered public accounting firm in 2012 in Semarang. This research used purposive sampling Judgement, and was obtained samples 35 respondents and technique analysis used regression testing. The results of this study indicate that proposed research hypothesis is accepted.]]>
<![CDATA[FAKTOR FAKTOR YANG MEMPENGARUHI PEMBELAJARAN ORGANISASI DAN KECEPATAN PENGEMBANGAN PRODUK BARU ]]>
<![CDATA[Amelia Ikayanti]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 12, No 23 (2013) ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
Show Abstract
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DOI: 10.24167/jab.v12i23.426
<![CDATA[This research focuses on the factors - factors that affect organizational learning and new product development speed. This research seeks to examine whether the communication frequency, bi-directional communication, and communication quality can affect the organizational learning through functional conflict, and to examine whether the organizational learning can affect the new product development speed. In addition, this study also intends to seek the support of empirical evidence on the effect of communication frequency of functional conflict. Based on the analysis of the respondents (new product development team members who have been involved in the new product development process), the communication frequency, bi-directional communication, and communication quality can improve functional conflict. The increased of functional conflict will then improve organizational learning. Then ultimately, the increased of organizational learning will increase the new product development speed.]]>
