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.
Articles
10 Documents
Search results for
, issue
"Vol 13, No 25 (2014)"
:
10 Documents
clear
<![CDATA[REPUTASI AUDITOR, KARAKTERISTIK DEWAN KOMISARIS, DAN KEINFORMATIFAN LABA ]]>
<![CDATA[Butar-Butar, Sansaloni Butar-Butar]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 13, No 25 (2014) ]]>
Publisher : <![CDATA[Jurnal Akuntansi Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The objective of the study is to examine the effect of auditors reputation and Board of Commissionersâ independence in improving earnings informativeness. Previous studies suggest that earnings management activities are reflected in abnormal accruals contained in financial statements. In this study, earnings informativeness is measured by the ability of abnormal accruals to predict next years net income. As the quality of abnormal accruals increased, the predictive content of abnormal accruals is also increased. Using regression analysis, results of the study can be summarized as follows: first, abnormal accruals of company with independent Board of Commissioners has a strong correlation with the earnings one year ahead compared to companies that do not have an independent Board of Commissioners. Second, abnormal accrual of a company that has auditors affiliated with the Big Four has a strong correlation with the earnings one year ahead than firms that auditors are not affiliated with the Big Four accounting firm. Overall, results of the study suggest Board of Commissioners and external auditors play an important role in improving the quality of reported earnings.]]>
<![CDATA[EARNING PER SHARE, BOOK VALUE EQUITY, DAN CASH FLOW OPERATION PADA BUY HOLD ABNORMAL RETURN PRIMARY TREND SAHAM LQ-45 (PERIODE 2010-2012) ]]>
<![CDATA[Sitinjak, Elizabeth Lucky Maretha]]>;
<![CDATA[Warastuti, Yusni]]>;
<![CDATA[Sulistyanto, Heribertus Sri]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 13, No 25 (2014) ]]>
Publisher : <![CDATA[Jurnal Akuntansi Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study was to investigate the value relevance of accounting information (EPS, BVE, and CFO) against the decision of buying and holding stocks (buy and hold). This study uses regression model with abnormal return (BHAR) to see the value relevance of accounting information on the behavior of buying, selling and holding shares in the Indonesian Capital Market. Sample of companies used in this study, the LQ- 45 firms over three years (2010-2012). The study also looked phases that exist in the primary trend (accumulation phase, a public participation phase, the phase distribution). The results of this study, showing the value relevance of accounting information in the EPS trend of public participation phase.]]>
<![CDATA[PENGARUH PENGUKURAN KINERJA TERHADAP KEPUASAN KERJA DENGAN VARIABEL MODERATING TINGKAT KESULITAN TUJUAN ]]>
<![CDATA[Erika, Kristina]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 13, No 25 (2014) ]]>
Publisher : <![CDATA[Jurnal Akuntansi Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Research about the effect of performance measurement on job satisfaction using a variable procedural justice and trust in supervisor has been done previously by Lau and Sholihin (2005). This research is the development of research Lau and Sholihin (2005), that the influence of performance measurement on job satisfaction by considering variable goal difficulty as a moderating variable corresponding with the suggestions of research Lau and Sholihin (2005). Participants in this study were students of Soegijapranata Catholic University Semaran , conditioned as an employee with random sampling. The data analysis technique used ANOVA. From the analysis of data, it was found that employees whose performance is measured using nonfinancial have higher job satisfaction when the goal difficulty set higher than when the goal is a low level of difficulty. While employees whose performance is measured using financial measures have higher job satisfaction when the level of difficulty of the goals set lower than when high levels of goal difficulty. It can be concluded that the influence of performance measurement has joint effect on job satisfaction.]]>
<![CDATA[PENGARUH GAYA HIDUP SEHAT UNTUK MENGATASI TURNOVER INTENTIONS YANG TERJADI DI AKUNTAN PUBLIK ]]>
<![CDATA[Paramitha, Novena Mayayu]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 13, No 25 (2014) ]]>
Publisher : <![CDATA[Jurnal Akuntansi Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The aim of this research is to test the effect of job stress as a mediating influence between healthy lifestyle and turnover intentions of auditors in public accounting. Public Accounting Firm (KAP) as a professional company is required to have a competitive advantage to survive and win the competition. The main resource in the KAP is the auditor. One of the serious problems in the KAP is the high wants the auditor to change jobs due to the high work stress which causes the Firm must pay due to the high cost of training for new auditors and that problem need to find a solution immediately. According to Robbins (2002), the most ideal approach is with individual approach which is healthy lifestyle were selected to help reduce the stress experienced by the work that can also influence to suppress turnover intentions. The respondents on this research are drawn from all auditors in public accountant in Semarang. The results show job sress can be a mediating for influence between healthy lifestyle and turnover intentions which means when the auditors applied a great healthy lifestyle, job stress can be reduced so that the auditorâs turnover intentions.]]>
<![CDATA[PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT ]]>
<![CDATA[Kurniawati, Anggreni Dian]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 13, No 25 (2014) ]]>
Publisher : <![CDATA[Jurnal Akuntansi Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[A good financial reporting quality is reflected in a good quality of earnings. Earnings Response Coefficient (ERC) measuring the power of relationships between accounting earnings and the stock price or usually called earning quality measurement. This study examines the effects of characteristic of the Asian and European firms on ERC. The characteristics based on four parameters: earnings persistence, leverage, firm size, and accruals quality. This study focus on Asian and European multinational companies which cross-listed in New York Stock Exchange (NYSE). They can be said that they have the same level with domestic companies in United States of America (USA), so that is a possibility of their earning quality will be responded to the same by investor without considering the characteristics of their companies and their state. This study was conducted in thirty six European manufacturing companies and fifty manufacturing companies cross-listed on the NYSE during the period 2008-2011. The data was collected by purposive sampling. Multiple linear regression is used in testing the data of this study.
This study provided evidences that earnings persistence, leverage, and accruals quality were positively affected the ERC both in Asian and European companies. While the firm size positively affected the ERC in Asian companies, but negatively affected the ERC in European companies. The difference was due to by the effect of the difference in quality companies that be responded differently by investors in the capital market for both companies. This study is expected to contributing positively investors for a better decision making.]]>
<![CDATA[PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT ]]>
<![CDATA[Anggreni Dian Kurniawati]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 13, No 25 (2014) ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24167/jab.v13i25.443
<![CDATA[A good financial reporting quality is reflected in a good quality of earnings. Earnings Response Coefficient (ERC) measuring the power of relationships between accounting earnings and the stock price or usually called earning quality measurement. This study examines the effects of characteristic of the Asian and European firms on ERC. The characteristics based on four parameters: earnings persistence, leverage, firm size, and accruals quality. This study focus on Asian and European multinational companies which cross-listed in New York Stock Exchange (NYSE). They can be said that they have the same level with domestic companies in United States of America (USA), so that is a possibility of their earning quality will be responded to the same by investor without considering the characteristics of their companies and their state. This study was conducted in thirty six European manufacturing companies and fifty manufacturing companies cross-listed on the NYSE during the period 2008-2011. The data was collected by purposive sampling. Multiple linear regression is used in testing the data of this study. This study provided evidences that earnings persistence, leverage, and accruals quality were positively affected the ERC both in Asian and European companies. While the firm size positively affected the ERC in Asian companies, but negatively affected the ERC in European companies. The difference was due to by the effect of the difference in quality companies that be responded differently by investors in the capital market for both companies. This study is expected to contributing positively investors for a better decision making.]]>
<![CDATA[REPUTASI AUDITOR, KARAKTERISTIK DEWAN KOMISARIS, DAN KEINFORMATIFAN LABA ]]>
<![CDATA[Sansaloni Butar-Butar Butar-Butar]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 13, No 25 (2014) ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24167/jab.v13i25.444
<![CDATA[The objective of the study is to examine the effect of auditor's reputation and Board of Commissioners independence in improving earnings informativeness. Previous studies suggest that earnings management activities are reflected in abnormal accruals contained in financial statements. In this study, earnings informativeness is measured by the ability of abnormal accruals to predict next year's net income. As the quality of abnormal accruals increased, the predictive content of abnormal accruals is also increased. Using regression analysis, results of the study can be summarized as follows: first, abnormal accruals of company with independent Board of Commissioners has a strong correlation with the earnings one year ahead compared to companies that do not have an independent Board of Commissioners. Second, abnormal accrual of a company that has auditors affiliated with the Big Four has a strong correlation with the earnings one year ahead than firms that auditors are not affiliated with the Big Four accounting firm. Overall, results of the study suggest Board of Commissioners and external auditors play an important role in improving the quality of reported earnings.]]>
<![CDATA[EARNING PER SHARE, BOOK VALUE EQUITY, DAN CASH FLOW OPERATION PADA BUY HOLD ABNORMAL RETURN PRIMARY TREND SAHAM LQ-45 (PERIODE 2010-2012) ]]>
<![CDATA[Elizabeth Lucky Maretha Sitinjak]]>;
<![CDATA[Yusni Warastuti]]>;
<![CDATA[Heribertus Sri Sulistyanto]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 13, No 25 (2014) ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24167/jab.v13i25.445
<![CDATA[The purpose of this study was to investigate the value relevance of accounting information (EPS, BVE, and CFO) against the decision of buying and holding stocks (buy and hold). This study uses regression model with abnormal return (BHAR) to see the value relevance of accounting information on the behavior of buying, selling and holding shares in the Indonesian Capital Market. Sample of companies used in this study, the LQ- 45 firms over three years (2010-2012). The study also looked phases that exist in the primary trend (accumulation phase, a public participation phase, the phase distribution). The results of this study, showing the value relevance of accounting information in the EPS trend of public participation phase.]]>
<![CDATA[PENGARUH PENGUKURAN KINERJA TERHADAP KEPUASAN KERJA DENGAN VARIABEL MODERATING TINGKAT KESULITAN TUJUAN ]]>
<![CDATA[Kristina Erika]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 13, No 25 (2014) ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24167/jab.v13i25.446
<![CDATA[Research about the effect of performance measurement on job satisfaction using a variable procedural justice and trust in supervisor has been done previously by Lau and Sholihin (2005). This research is the development of research Lau and Sholihin (2005), that the influence of performance measurement on job satisfaction by considering variable goal difficulty as a moderating variable corresponding with the suggestions of research Lau and Sholihin (2005). Participants in this study were students of Soegijapranata Catholic University Semaran , conditioned as an employee with random sampling. The data analysis technique used ANOVA. From the analysis of data, it was found that employees whose performance is measured using nonfinancial have higher job satisfaction when the goal difficulty set higher than when the goal is a low level of difficulty. While employees whose performance is measured using financial measures have higher job satisfaction when the level of difficulty of the goals set lower than when high levels of goal difficulty. It can be concluded that the influence of performance measurement has joint effect on job satisfaction.]]>
<![CDATA[PENGARUH GAYA HIDUP SEHAT UNTUK MENGATASI TURNOVER INTENTIONS YANG TERJADI DI AKUNTAN PUBLIK ]]>
<![CDATA[Novena Mayayu Paramitha]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 13, No 25 (2014) ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24167/jab.v13i25.447
<![CDATA[The aim of this research is to test the effect of job stress as a mediating influence between healthy lifestyle and turnover intentions of auditors in public accounting. Public Accounting Firm (KAP) as a professional company is required to have a competitive advantage to survive and win the competition. The main resource in the KAP is the auditor. One of the serious problems in the KAP is the high wants the auditor to change jobs due to the high work stress which causes the Firm must pay due to the high cost of training for new auditors and that problem need to find a solution immediately. According to Robbins (2002), the most ideal approach is with individual approach which is healthy lifestyle were selected to help reduce the stress experienced by the work that can also influence to suppress turnover intentions. The respondents on this research are drawn from all auditors in public accountant in Semarang. The results show job sress can be a mediating for influence between healthy lifestyle and turnover intentions which means when the auditors applied a great healthy lifestyle, job stress can be reduced so that the auditors turnover intentions.]]>
