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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.
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Articles 6 Documents
 1 
Search results for , issue "Vol 4, No 2: July 2003" : 6 Documents clear
Pengaruh Current Ratio, Asset Size, dan Earnings Variability terhadap Beta Pasar Ahim Abdurahim
Journal of Accounting and Investment Vol 4, No 2: July 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The research objective was to determine the effect of variable accounting ie :, current ratio, asset size and earnings variability of the market beta. This study used 72 samples. Analyzer used to test the hypothesis that regression. Previous methods of Fowler and Rorke (1983) to adjust the market beta, and BLUE test is used to test classic assumptions of the independent variables are multikolinearitas, heteroskedasitas with Breushch-Pagan-Godfrey test, and autocorrelation with BG (The Breussh-Godfrey). The results found that the hypothesis H1a, H1b, H1c, and H2a powered means no influence current ratio, asset size and earnings variability of the market beta, both individually and simultaneously.
Desentralisasi, Sistem Pengendalian Akuntansi Dan Kinerja Organisasi Ietje Nazaruddin; Erni Suryandari; Barbara Gunawan
Journal of Accounting and Investment Vol 4, No 2: July 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study examines the relationship between the use accounting controls system and decentralization with manager’s performance on public sector organizations. Decentralization refers to the level autonomy delegated to the manager’s public sector organizations. Responses of 45 managers public sector organizations in Yogyakarta were analyzed by using a path analytic technique.  The relationships between variables were specified by a series of path coefficient, which are equivalent to standardized beta coefficient.   The result studies indicate a positive and significant relationship between decentralization and use of accounting controls system, thereby supporting H1.  Other result reveal a positive and significant relationship between the use of accounting controls system and decentralization with performance, thus H2, H3 could be supported. The results of study indicate that the use of accounting controls system acts as mediator in the relationship between decentralization of decision making and performance of managers public sector on Yogyakarta.  The result reveal that increased level of decentralization is associated with and increased use accounting controls system which, in turn, is associated with improved managers performance on public sector organizations
Pengujian Kandungan Informasi pada Peristiwa dimasukannya Saham dalam Daftar Indeks LQ45 Kusumawati, Rita
Journal of Accounting and Investment Vol 4, No 2: July 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study is to examine information content of stock inclusion in LQ45 index list. It is seen from whether there is abnormal return or not that can be obtained around the announcement date. It is also seen the increase and the decrease of stock liquidity and asymmetric information around the announcement date. The research samples were selected using purposive sampling method from all stocks registered in Jakarta Stock Exchange (JSE) during July 1997-July 2001 period. The sample stocks contained of 79 newly included stocks in LQ45 list during July 1997-July 2001 period.  We find that market reacted positively toward the newly included stocks in LQ45 index list indicated by the existence of : 1) Significant positive abnormal return around announcement date; 2) Trade volume increasing(it meant that there was stock liquidity rate increasing); and 3) Bid ask spread decreasing  after the announcement.
Pengaruh Indikator Rasio Keuangan Perusahaan Price Earning Ratio (PER) dan Price to Book Value (PBV) terhadap Return Portfolio Saham di Bursa Efek Jakarta Gunawan, Barbara; Budileksmana, Antariksa
Journal of Accounting and Investment Vol 4, No 2: July 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This emerged during a kind of perception that the financial statements do not quite believable as the basis of capital market investment decisions. Using the results of the ratio of the financial statements as an object to be examined, the study will look at the extent of the influence indicator Price Earning Ratio and Price to Book Value of the Return Portfolio Shares on the Jakarta Stock Exchange. The results showed that of the portfolio is formed, it turns out the low indicators of Price Earning Ratio and Price to Book Value does not affect the portfolio return.
Performance Budgeting: Suatu Alternatif Pencapaian Good Governance Pratolo, Suryo; Bintoro, Muchamad Imam
Journal of Accounting and Investment Vol 4, No 2: July 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

We hope that District Autonomy implementation does not move the Corruption, Collusion Nepotism (KKN) from central government to the central of district. If it is happened, it will make the only part of center district people wealth. To avoid this matter, the district government must manage it financial efectively. One of the district financial management object is district expenditure using the budget mechanism. There are many method in budgeting system. They are line item budgeting and Performance one. Recently, Indonesian characteristic budgeting system is like the  line item budgeting that have so many weakness (Baswir, 1999). This article discus about the line item and performance budgeting characteristic. The second characteristic is more advantages than the first relatively. So in this article, the researchers try to promote the district expenditure concept base on performance budgeting. The aim of this article is giving the description about how the performance budgeting support district expenditure management in achieving good governance, so the Indonesian district autonomy can be implemented successfully.
Pengaruh Return on Investment dan Struktur Biaya terhadap Tingkat Kembalian Ekonomi Harjanti Widiastuti
Journal of Accounting and Investment Vol 4, No 2: July 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study aims to examine the economic validity of Return on Investment (ROI) and cost structure related to the level of economic returns as measured by Tobin's q. This research was conducted at pemanufakturan company listed on the Jakarta Stock Exchange (JSX). Data were analyzed using ordinary least squares (OLS). Results of the study provide empirical evidence that the rate of change of accounting (accounting return on investment or ROI) associated with the level of economic return (economic rate of return) or economic rents, although with low correlation coefficient (below 0.5). This research can confirm the research Jacobson (1987) and Landsman and Shapiro (1995).

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