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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 5 Documents
 1 
Search results for , issue "Vol 3, No 2: July 2002" : 5 Documents clear
Dampak Proses Politik dan Konsekuensi Ekonomi dalam Pembentukan Suatu Standar Aida Ainul Mardiyah
Journal of Accounting and Investment Vol 3, No 2: July 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Standard setters should consider the possibility of the political process and economic consequences in making standard. The underlying reason is to reduce the presence of the injured party. On this basis, it is necessary to public hiring, thereby reducing the injured parties. This paper aims to look at the impact of political and economic consequences in the establishment of standards by basing PAT theory, agency theory, signaling theory, and interest group theory of regulation (basing this theory that the legislature has the power to men-supply regulation). In addition, the economic consequences are phenomena that can explain the theory of capital markets are not efficient.
Usaha Pengembangan Pengungkapan Masalah Lingkungan Pada Laporan Tahunan Abdul Rohman
Journal of Accounting and Investment Vol 3, No 2: July 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The accounting profession requires that financial statements reveal all information that may affect the user's decision-making. Along with this it is necessary to attempt to accommodate the needs of the parties who have an interest in a business entity to information regarding environmental issues. For that environmental information should be included in the annual report. Environmental accounting at the moment is still a theme of debate. This article will try to discuss environmental issues with some emphasis: methods of valuation, disclosure, reporting and quality of disclosure of environmental issues in the context of the annual report.
Free Cash Flow, Agency Theory Dan Signaling Theory: Konsep dan Riset Empiris Abdullah, Syukriy
Journal of Accounting and Investment Vol 3, No 2: July 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This paper discusses the literature on free cash flow (FCF), which is one source of corporate funding that can be distributed to investors after finance all investments with positive NPV. FCF contain agency problems (Jensen, 1986) giving rise to agency costs such as auditing fees. FCF can be distributed through dividends or stock repurchase, but sometimes management does not do so and instead uses for wealth management, such as for bonus and investment that can increase power and reduce the possibility of takeover. FCF can be used by management as a signal about the prospects of the company in the future due to policies such as specially designated dividend and stock repurchase has information content. In addition, some studies suggest that the management policy on FCF correlated with income and dividends smoothing.
Should Auditors Report on Environmental Issues That Could Affect The Society Rizal Yaya
Journal of Accounting and Investment Vol 3, No 2: July 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study evaluates critically whether auditors should report the environmental issues that could affect the company. Therefore it is expected from this study to overcome an adequate argument on the issues regarding to the necessity to report the environmental issues of a client’s company by the auditor. This study indicate according to legal perspective it is accepted if auditors do not report it even though they know about the company’s disorder actions related to the environment. On the other hand, Islam encourages auditors to uncover such harmful actions, as it is mandatory to mankind especially those who have given knowledge about it (auditing) to protect environment and society. This duty is part of men’s accountability to Allah as the vicegerents on the earth.
Transaksi Via Internet: Mungkinkah Dibuat Standard Akuntansi? Suryo Pratolo
Journal of Accounting and Investment Vol 3, No 2: July 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

We all know that Internet is so powerful in supporting globalization. One of the sector is in business transaction like e-commerce, e-shop, etc. Indeed, it makes easy for people to sell and buy some product in the world without barrier if they have money. Beside this positive effect, there are negative one. Computer crime threats this practice by thieving the money in credit card system. Of course it is so dangerous for people that have credit card facility. Because of that it is important not only to improving computer and internet safety but also improving accountability in the e-commerce or other e-bussiness practice by Good Accounting Standard.

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