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Daerah istimewa yogyakarta
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 442 Documents
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Disclosure of Corporate Social Responsibility, Company Performance, and Corporate Reputation as the Mediating Role: Indonesian Context Wuryan Andayani
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.661 KB) | DOI: 10.18196/jai.v22i3.12190

Abstract

Research aims: This study aims to provide new empirical evidence regarding CSR practices and their impacts on firm performance and corporate reputation in the context of a developing country region, namely Indonesia.Design/Methodology/Approach This research samples were 70 companies listed on the Indonesia Stock Exchange with five years of observation. This study used secondary data, which already exists and was obtained from the Indonesia Stock Exchange's official website. Also, Partial Least Square was employed to test the hypothesis's parameter estimates.Research findings: The results revealed that CSR disclosure could improve firm performance but could not increase corporate reputation. Thus, companies that carry out CSR activities and pay attention to stakeholders mean that they (employees, customers, suppliers, investors, etc.) will contribute to the company’s economic performance. The results of this study also uncovered that the level of investor awareness of corporate reputation was still low. Investors were only oriented to short-term investments and did not care about the long-term viability of the company. It showed that corporate reputation did not fully mediate the relationship between CSR disclosure and company performance.Theoretical contribution/Originality: As this study develops scientific research in the fields of CSR, corporate performance, and corporate reputation as the mediating role, the findings of this research support the stakeholder theory that a company not only increases profits but also should be accountable to all stakeholders. Besides, corporate reputation partially mediated the relationship between CSR and firm performance. It indicated that in Indonesia, concern for corporate reputation was still low.
PENGARUH GUGATAN GANTI RUGI TERHADAP KEBIJAKAN PENENTUAN LABA DALAM LAPORAN KEUANGAN : PENGUJIAN LITIGATION HYPOTHESIS PERUSAHAAN INDONESIA Putra, Wahyu Manuhara
Journal of Accounting and Investment Vol 11, No 2: July 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.134 KB)

Abstract

The purpose of this study was to examine the effect of the event or events (insident) litigation against the policy determination of the profits. The sample was perushaaan listed on the Jakarta Stock Exchange (JSX) from 1993-2006. The results of this study found no effect of compensation in respect of the determination of the profit for the company policy in a period of dispute relative to the period not as a defendant.
Analisis Praktik Corporate Social Responsibility Perusahaan Furniture di Kabupaten Jepara Aida Nahar
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.072 KB)

Abstract

Corporate social responsibility (CSR) is a transparent business practices, which are based on ethical values, with particular attention to employees, communities and the environment, and designed to meet the wishes of the shareholders and the public in general. Effort to understand and analyze the practice of CSR in a company is interesting, considering the practice of CSR is not a uniform practice and its implementation is highly dependent on the unique characteristics inherent in the company. The purpose of this study is to investigate to find out the practice of Corporate Social Responsibility by furniture companies in Jepara. Data collection methods used in this study were interviews, direct observation, and analysis of company documents. Data were analyzed by triangulation and interpretation. From the research conducted it can be concluded that the comapany’s motivation in implementing CSR undertaken by the company from Jepara regency furniture is the company’s commitment and enhance the reputation of the company. While the practice of CSR that have been made furniture enterprises in Jepara regency consists of several fields, namely a). economy, including internal and external sectors. Internal sector is focused on training programs for employees. The external sector was focused on facilitating the community development patterns, community groups, and cooperatives. b). Social areas, including the provision of public facilities (infrastructure development), social welfare, education and sports. c). Environment areas, including sustainable water supply.
PENGUKURAN PERMANENT EARNINGS PADA HUBUNGAN DENGAN KEBIJAKAN DIVIDEND PERUSAHAAN : REVIEW PENELITIAN Wahyu Manuhara Putra
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.229 KB)

Abstract

Corporate earnings divided into a permanent component of earnings and transitory earnings will be very useful in estimating the future value of the company, that will be useful in decision making stock return. Be more relevant for investors and financial analysts in analyzing the earnings based on the permanent and transitory earnings. On permanent earnings will be more focused to get the gain from investments. One focus of research is based on this component is to test the relationship with the earnings dividend payment policy. Based on several studies obtained different results concerning the relationship with the permanent earnings dividend policy. Research that focuses on permanent earnings using two approaches to determine the accuracy of the proxy of permanent earnings. Determination of permanent earnings through the stock price and the latter by using the accounting profit.
Has Goodwill Become More Relevant After IFRS Convergence in Indonesia? Ersa Tri Wahyuni; Dewantoro Dewantoro; Ilya Avianti
Journal of Accounting and Investment Vol 19, No 2: July 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (698.338 KB) | DOI: 10.18196/jai.1902104

Abstract

This research aims to analyze the value relevance of goodwill in Indonesia before and after International Financial Report Standard (IFRS) convergence. Prior to the IFRS convergence period, goodwill should be amortized, while after the IFRS convergence the amortization was prohibited and goodwill should be tested for impairment on annual basis. This research investigates goodwill among Indonesian listed companies in Kompas 100 index for the period 2009-2015. Using panel data regression analysis, the research finds before the IFRS adoption, both goodwill and goodwill amortization did not have significant value to the market value of the companies.  However, goodwill has significant value to the market price of after IFRS convergence (2011-2015), while goodwill impairment losses did not. We also found more companies recording impairment loss at the adoption year than the years afterward. We tested the significance of impairment loss around the year of adoption and the test shows goodwill impairment loss has significant value to the market price of the companies. Thus, the adoption of IFRS 3 which required goodwill impairment has improved the value relevance of goodwill. The adoption of IFRS 3 also encouraged the companies to impair their goodwill at the adoption year. Impairment loss had been perceived positive by the investors which are shows by its positive sign of goodwill impairment coefficient. This may indicate Indonesian investors appreciate the purification of goodwill number from hidden past impairment and anticipate the higher future of Return on Asset.
Perbedaan Partisipasi Anggaran Ditinjau dari Jenis Jabatan, Tingkat Pendidikan, Jenis Kelamin dan Pengalaman Kerja (Studi Empirik pada Perguruan Tinggi Swasta di Daerah Istimewa Yogyakarta) Cornelio Purwantini; Ignatius Bondan Suratno
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.43 KB)

Abstract

The purpose of this research was to know difference in the budget participation that’s evaluated from education levels, gender, occupations, and job experiences. The number of research sample is 198 people coming from 45 Private Higher Education Institution in Yogyakarta. The research subject is heads from of unit who are enganged in the budget partisipation, such as heads of study program, heads of department, vice dean, dean, heads of bureau and the like in Private Higher Education Institution. The data analysis was conducted using independent sample t test. The statistical test result with 0.05 of the significance level indicated that there was no difference in the budget participation that was evaluated from education levels, gender, occupation, and job experiences. 
Pengaruh Beban Kerja dan Pengalaman Auditor Dalam Mendeteksi Kecurangan Rahmawati Rahmawati; Halim Usman
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 (247.36 KB)

Abstract

The objective of research is to determine whether the workload and audit experience affect the auditor's ability to detect fraud. The data used in this study are primary data, samples are auditors of Inspectorate in Palopo City. Analysis of the data used is multiple linear regression analysis. Results indicate workloads does not has significant effect on the ability to detect fraud. Audit experience has effect on the ability to detect fraud.
Success Factors of Village-Owned Enterprises (BUMDes) Performance in Indonesia: An Exploratory Study Hafiez Sofyani; Randi Atmaja; Sri Budhi Rezki
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 (1318.617 KB) | DOI: 10.18196/jai.2002116

Abstract

The full autonomy given to village governments by the Indonesian government coming with the demand to establish Village-Owned Enterprises (BUMDes) brings both opportunities and challenges. The reason is that not all BUMDes which have been established could perform satisfactorily. In fact, out of 3900 existing BUMDes, only a small percentage showed satisfactory performance. Based on this background, this research aims to investigate key success factors which drive the performance of BUMDes. The research was conducted from November to December 2018. The research subjects were BUMDes Amarta, Srimartani Makmur, and Tirtonirmolo, which are located in the Special Region of Yogyakarta, Indonesia. These three BUMDes were chosen because they serve as a benchmark for how BUMDes in Indonesia should be managed. The research informants were directors and employees of these BUMDes where each BUMDes was represented by one director and one employee. The data were obtained from direct interviews and documentation. The data were analyzed using a qualitative approach, consisting of such steps as data reduction, data display and conclusion drawing. The results indicated that the factors that drive the performance of BUMDes were BUMDes employees’ patriotism and passion, skills, training, level of education, experience, honesty (ethical behavior), having a sense of responsibility, sincerity, seriousness, caring for the environment and society, being resilient, cohesiveness of teamwork, transparent communication between BUMDes managers, never-give-up attitude in trying to achieve the performance targets, religiosity, work satisfaction, visionary (transformational) leadership style, and the presence of incentive mechanisms.
Reaksi Pasar atas Pengukuran Kinerja Akuntansi Perusahaan Prospector dan Defender : Analisis Dengan Pendekatan Life Cycle Theory Tri Jatmiko Wahyu P.; Aprilia Diastini
Journal of Accounting and Investment Vol 8, No 2: July 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.92 KB)

Abstract

The study is an empirical study that intends to examine the difference accounting performance measures between prospector and defender strategies. The study also has objective to examine market reaction for both organizational strategies. Variables that implicated by organizational strategy are income growth, sales growth, dividend pay out, and return on investment. Life cycle theory approach is used to analyze the difference accounting performance measures. Four variables are used to explain strategies between prospector and defender firms are price to book value (PBV) ratio, sales to employee ratio, capital expenditure to market equity value ratio, and capital expenditure to total assets ratio. The sample are 30 to prospector firms, and 30 to defender firms derived from 60 manufacturing public firms at Jakarta Stock Exchange, tested by Principal Component Analysis. The result show that income and sales growth of prospector firms are greater than defender firms (significant at 0,01 level). Dividend pay out and return on investment of prospector firms are smaller than defender firms (significant at 0,01 level). While, the market reaction of prospector firms are greater than defender firms, the difference significantly at 0,01 level. Multivariate analysis is used to determine the difference level between prospector and defender firms and it relationship with stock price. The result show that there are significantly difference between income growth, sales growth, dividend pay out, and return on investment to abnormal return.
Penerapan Standar Akuntansi Nasional Pada Organisasi Nirlaba Bidang Sosial Kemanusiaan di Bali Made Aristia Prayudi; Made Narsa
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.128 KB) | DOI: 10.18196/jai.2015.0036.110-120

Abstract

The purpose of this study are to evaluate organization compliance level with Indonesian GAAP No. 45: ‘Financial Statement of Not-for-Profit Organization’, investigate preparers’ and users’ perceptions toward the standard; and determine whether or not there is a significant difference between the perceptions of the two groups. Data were collected through questionnaires were distributed to 30 financial staffs of 10 units of Indonesian Red Cross Society (as the preparer group) and to 30 local government officers (as the user group) of Health Department, Social Service Department, and Public Welfare Bureau in Bali Province of Indonesia. The data was analyzed descriptively and using the Independent t-Test and Mann-Whitney test. The results show that  only one-third of the organizations are categorized as compliant, users have higher perceptions of the importance and usefulness of the standard and there are significant differences between the groups in their perception toward the standard.

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