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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 7 Documents
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Search results for , issue "Vol 12, No 1: January 2011" : 7 Documents clear
Peran Otonomi Daerah Untuk Meningkatkan Fungsi Pengel-olaan Keuangan Daerah Sebagai Instrumen Manajemen dalam Kebijakan Alokasi Belanja Pelayanan Publik Suryo Pratolo
Journal of Accounting and Investment Vol 12, No 1: January 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Regional autonomy that has long been the aspiration of the people had been executed after successfully fought for reform. After implemented, which should be considered is whether the regional autonomy that has been running for 4 yaers really can fullfil people's needs and create welfare for the people. We all know that the purpose of the existence of local government is creating public service. Public services must be created with the creative way through many aspect include regional financial management strategies. By using four independent variables: financing ability, mobilize funds ability, regional government independence, level of fiscal decentralization, and the level of flaypa per effect, researcher tested the role of regional autonomy by linking it to the influence of these four independent variables on the variable of public service expenditure allocation. By using a chow test resulted in a finding that the local government system and the personnel in the four years of implementation of regional autonomy tend looks not ready in achieving the vision of regional autonomy. Anotherfinding is that in general, regional autonomy has a role in improving the influence of financial management aspects on the allocation of expenditure on public services.
Pengaruh Proporsi Komisaris Independen dan Komposisi Komite Audit terhadap Internal Control Makhdalena Makhdalena
Journal of Accounting and Investment Vol 12, No 1: January 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Accounting manipulation that occurred in recent years makes accounting experts to focus on internal control issues. The experts agree that internal control is an important issue through a substance that can be given by the internal control. Internal control can be effective if supported by the proportion of independent commissioners and audit committee composition are adequate. Based on that idea, the researchers interested in conducting research that aims to find out: the influence of the proportion of independent commissioners and audit committee composition of the internal control eithersimultaneously or partially. Research conducted by the survey in 48 listed companies in Jakarta Stock Exchange manufacturing drawn at random from the population. Data used in this study are primary data from the questionnaire and secondary data from the annual report. Data were analyzed using path analysis. The results showed that: the proportion of independent commissioners and audit committee composition has a significant influence on the internal control eithersimultaneously or partially.
Pengaruh Pengetahuan Dewan Tentang Anggaran dan Kinerja Dewan terhadap Pengawasan APBD: Partisipasi Masyarakat Sebagai Variabel Pemod-erasi Murtin, Alek; Darpito, Mayang
Journal of Accounting and Investment Vol 12, No 1: January 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims at examining the effect of board's knowledge about budget and board's performance toward local expense and income budget supervision: participation of society as moderating variable. The independent variable in this research was the board's knowledge about budget and board's performance, and the dependent variable was the local expense and income budget supervision. The samples of this research were the members of the peole's representative covering the regional areas of Bantul, Sleman and Municipal Yogyakarta. The samples were taken using the purposive sampling. The result of the research show that 1) the board's knowledge about budget have positive influence on the local expense and income budget supervision, 2) board's performance has positive influence on the local expense and income budget supervision, 3) the interaction between on the board's knowledge about budget and participation of society has negative influence on the local expense and income budget supervision, 4) the interaction between on the board's performance and participation of society has negative influence on the local expense and income budgetsupervision.
Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum terhadap Kemandirian Daerah dan Pertumbuhan Ekonomi Daerah Afrizal Tahar; Maulida Zakhiya
Journal of Accounting and Investment Vol 12, No 1: January 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purposes of this research is to verify, firstly what is the Local Government Revenue (PAD) has positive impact toward regional sufficiency, and what is the General Allocation Fund (DAU) has negative impact toward regional independent. Secondly, what is the Local Government Revenue (PAD) and General Allocation Fund (DAU) that is supported by regional independent will give good influence toward the economic growth. The research method in this thesis is to use purposive sampling method, with a total sample of 36 districts/cities each yearfrom 56 districts/cities in Kalimantan Island. This research was done from 2003 to 2008. The data was got from the Central Statistical Agency (BPS) and the site of Directorate General of Fiscal Balance (www.djpk.depkeu.go.id). The data that is analyzed prepared from Consolidated Actual Revenues and Expenditures Budget (APBD) and the Growth Rate Data (PDRB). From the result of research indicates the Local Government Revenue (PAD) has positive and significant impact toward regional independent, the General Allocation Fund (DAU) has negative impact toward regional independent. While, the Local Government Revenue (PAD) and General Allocation Fund (DAU) that is supported by regional independent do not have significant impacttoward the economic growth.
Faktor-Faktor Yang Berpengaruh terhadap Tingkat Pengguliran Dana Bank Syariah Emile Satia Darma; Rita Rita
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 research is to find out the factors affecting the financing level of sharia banks. This research uses monthly financial reports Islamic Commercial Bank Foreign Exchange 2006-2009 period as the object of research. To analyze the data used multiple linear regression method. The result showed that all the variables, namely exchange rate, inflation, third party funds (DPK), Sertifikat Wadiah Bank Indonesia (SWBI) and bank income jointly affect the financing level of sharia banks. The five variables capable of explaining the dependent variable was 31.2% and the remaining 68.8% is explained by other variables outside the research model. Partially, exchange rates (significantly negative), inflation (positive is insignificant), third party funds (positive is insignificant), SWBI (significantly negative) and the income of the bank (negative not significant) to the level of scrolling funds of Islamic banks.
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.
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

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Abstract

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.

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