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Journal of Accounting and Investment

ai
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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 10 Documents

Search results for , issue "Vol 18, No 1: January 2017" : 10 Documents clear

Pengaruh Volatilitas Laba, Perataan Laba dan Corporate Governance terhadap Kualitas Laba Bank Syariah dan Konvensional Rahma Wijayanti; Vera Diyanty
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study examines earnings quality and the effects of Corporate Governance (CG) towards earnings quality in Islamic and Conventional Banks. Earnings quality in this study analyzed by investigating earnings volatility that affect the predictability of earnings and by detecting income smoothing using loan loss provision. Bank’s earnings volatility predicted to increase because the financial instruments are reported using fair value method after PSAK 50/55 revision. Previous studies report that bank’s manager use their accrual discretion to manage earnings volatility by smooth their income. Using samples of Islamic and conventional banks from period 2007-2014 and pooled least square method, this study finds that earnings volatility only significant in conventional banks’s acccrual discretion. Earnings volatility has no effect on Islamic banks’s accrual discretion. However, the income smoothing is significant in Islamic and conventional banks. CG mechanism which is measured using self-assessment scores proven to weaken the income smoothing on both banks. This study also finds that difference in CG self-assessment mean value score is significant on both banks.

Perbandingan Prediksi Financial Distress Menggunakan Model Altman, Grover dan Zmijewski Gunawan, Barbara; Pamungkas, Rahadien; Susilawati, Desi
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research aims to find predictors model of Financial Distress which are the most accurate in predicting the condition of Financial Distress at manufacturing companies. The populations/objects in this research are all of the manufacturing companies that listed on the Indonesia Stock Exchange (known as BEI) in 2014. In this research, the technique of sampling used is Purposive Sampling. The sample of this research totaled 110 manufacturing company. Total data in the research is 110 annual reports. Methods of analysis used were multiple linear regressions using SPSS program 15.00.The results showed that the Model Model Altman, Grover, and Model Zmijewski can be used to predict the condition of Financial Distress. Between these three models, model Zmijewski is the most accurate model to predict the condition of Financial Distress at manufacturing companies.

Determinan Kemampuan Auditor dalam Mendeteksi Kecurangan Suryanto, Rudy; Indriyani, Yosita; Sofyani, Hafiez
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.18163

This study aims to examine the influence of experience, workload, profesional skepticism, and personality type NT (Intution-thinking) toward the ability to detect fraud of auditors. The intensive search using the Rasch model approach developed by George Rasch with the involvement of auditors working in Yogyakarta and Surakarta as the study sample. This study fiund that the auditor's experience and personality type affect the auditor's ability to detect fraud. While the workload and profesional skpetisme auditor assessed not affect the auditor's ability to detect fraud. More detailed results of this study are presented in this paper.

Editorial JAI Edisi Januari 2017 Harjanti Widiastuti
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Determinan Kualitas Laba pada Isu Pengadopsian International Financial Reporting Standard: Data dari Asia Utami, Tri; Kusuma, Indra Wijaya
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The objectives of this study are to examine the effect of investor protection and ownership structure to the relationship between IFRS adoption and earnings quality in Asian companies. Asia is chosen because it has unique characteristics, one of them is ownership structure in Asia is more concentrated on family. The data from this study is obtained from the OSIRIS database for the periode 2009-2013 in ten Asian Countries (China, Hong Kong, Indonesia, Japan, Korea, Malaysia, Philippines, Singapura, Taiwan dan Thailand). The sample in this study consists of 16.232 firm year observations and Multiple Regression analysis is used to test hypotheses. The results show that the effect of IFRS adoption to earnings quality depend on the level of investor protection in a country. When the investor protection is high, the IFRS adoption results in higher quality of earnings, but when the investor protection is low, there is no effect of IFRS adoption to the earnings quality. The other results also sho, contrary to the predicition, that concentrated ownership structure increases the relationship between IFRS adoption and earnings quality.

Interpretasi Investor Non-Profesional atas Implementasi International Financial Reporting Standard (IFRS) 8 dan Pernyataan Standar Akuntansi Keuangan (PSAK) 5 dalam Perspektif Framing Information Erni Suryandari; Imelda Puspita Arisanti
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study attemps to determines the effects of variable implementation of IFRS 8 which differs in IFRS 8 positive frame, IFRS 8 negative frame, PSAK 5 positive frame, and PSAK 5 negative frame toward non profesional investor’s interpretation. This experiment study is an experiment with factorial design 2x2 between subject. The subject is 120 participants from accounting undergraduate students of Muhammadiyah Yogyakarta University as a subtitute of non professional investors. Data analysis used to test hypotetical result is multiple regression with additional analysis using SPSS ver. 16. The results show that segment information in IFRS 8 with positive frame positive and significantly affect non professional investor’s interpretation than those in PSAK 5 with positive frame. In contrast, segment information in PSAK 5 with negative frame positive and significantly affect non professional investor’s interpretation than those in IFRS 8 with negative frame. This study proves that assessment and individu interpretation can be affected by framing and Prospect Theory plays a role in option choosing and the assessment. There is no difference in interpretation by investor non professional when the information given such as difference format

Determinan Sinkronisasi Dokumen Anggaran Pendapatan dan Belanja Daerah (APBD) dengan Dokumen Kebijakan Umum Anggaran dan Prioritas Plafon Anggaran Sementara (KUA-PPAS) Kota Mataram Tahun 2015 Dwi Anugrah Putra; Prayitno Basuki; Sri Pancawati Martiningsih
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this study is to analyze the effect of human resources capacity, budget planning, budgeting politics and public policy to the synchronization of APBD document and KUA-PPAS document, with the public transparency as moderating variable. The population of this study was board member and officer/staff that involved in the preparation of RKA-SKPD document. This study using purposive sampling technique, which is then analyzed by the multiple regression analysis and moderated regression analysis. Partial results of hypothesis testing showed that human resources capacity, budget planning and budgeting politic has significant positive effect, while the public policy does not affect to the synchronization of APBD document and KUA-PPAS document. The results of moderated regression analysis showed that the public transparency as moderating variable failed to moderate the relationship between human resources capacity, budget planning, budgeting politics and the public policy with the synchronization of APBD document and KUA-PPAS document. The implications of this study may provide an explanation for the basic concept of synchronization in the process of preparing documents for planning and budgeting, provide benefits in the practice of planning and budgeting, as well as provide input and consideration for Local Government, in determining policies relating to the synchronization of planning and budgeting documents.

Hubungan Faktor Internal dan Eksternal terhadap Proses Pengambilan Keputusan Etis Niluh Putu Dian Rosalina Handayani Narsa; Kadek Pranetha Prananjaya
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to examine the relationship of two factors, namely internal factors (based on the individual characteristics: personal moral philosophy which is consisting of idealism and relativism, education level, gender and age) as well as external factors (moral intensity which has six variables, namely the magnitude of the consequences, social consensus, probability of effect, temporal immediacy, concentration of effect, and proximity) to the three-stage of ethical decision-making processes (ethical recognition, judgment and intention). Data collected used survey method. Respondents are undergraduate and graduate students of accounting. A total of 173 respondents had fill out questionnaires completely. Analyis data used hierarchical linear regression, independent t-test and one-way anova. The findings show that some of the variables tested had a significant relationship as predicted in all of the three stage of ethical decision-making processes with a difference in level of significance. However, no significant relationship was found regarding the relationship of age in all of the three stages, as well as the the evidence of a significant relationship that is inconsistent with the predictions regarding the relationship of gender in the stages of ethical intention and the relationship of probability of effect and proximity in the stages of ethical recognition.

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.

Pengaruh Tindakan Supervisi, Kompleksitas Tugas dan Profesionalisme Auditor terhadap Kepuasan Kerja Auditor Hasanati Hasanati; Akram Akram; M. Irwan
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to examine and find the empirical evidence the effects of Supervisory Action, Task Complexity, and Auditor’s Profesionlism toward Auditor’s Job Satisfaction. The samples of this study are the Internal Control Officers (APIP) in Regional Inspectorate in Sumbawa Island, Nusa Tenggara Barat Province. Total sample are 81 which consists of 50 Auditor Officers (JFA) dan 31 Control Officers (P2UPD) whose as member in audit team, selected by using sampling technique of purposive sampling. The research results showed that Supervisory Action and Task Complexity have positive significant influence on Auditor’s Satisfaction.This study also find evidence that Auditors’ Professionalism able to effects Job Satisfaction negatively.

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Kab. bantul,

Daerah istimewa yogyakarta

INDONESIA