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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
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Search results for , issue "Vol 8, No 1: January 2007" : 6 Documents clear
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

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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 Atribut Perusahaan terhadap Relevansi Laba dan Arus Kas Gunawan, Barbara; Mirantiningsih, Atika
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study is to test whether there are linear or non linear relationship between stock returns with earnings and cash flows in Indonesia, test whether there are non linear explaining stocks returns and how firm-specific attributes such as size, debt level and firm-cycle influence the relative relevance of earnings and cash flows in explaining stock returns. This study using manufacture companies listed in Jakarta Stock Exchanges from periods of 2001 until 2004. This result supports a linear relationship between stock returns with earnings and cash flows. This result non linear can additional information explaining stocks returns. The results based on size, debt level and firm-cycle influence the relative relevance of earnings and cash flows in explaining stock returns. Earnings give additional information for small firms, low leverage firms and growth firms. Cash flows give additional information in explaining stock returns for large firms, debt level high and mature firms. 
Kesenjangan Harapan Antara Nasabah dan Manajemen terhadap Penyampaian Informasi Keuangan dan Non Keuangan Bank Syariah Yaya, Rizal; Abdurahim, Ahim; Nugraha, Danang Aji
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The use of revenue sharing between depositors and the bank in the operation of Islamic Banks, has created an agency problem. Regarding with this problem, Banks should provide both financial and non financial information for the depositors. This research tries to find out the possibility of the existence of expectation gap in the information provided by banks as the provider of information to the depositors as the user of the information. Based on assimetry information theory, depositors as a party with less information, would  demand more information to the banks. However for some reasons, banks might restrict the information provided to the depositors. One hundred ninety-two depositors and one hundred thirty-eight staffs of Islamic banks in Yogyakarta and Surakarta has been surveyed with questionnaire. This research used independent sample t-test in analyzing the expectation gap of the two groups. The result shows that (1) the user of information have significantly  less expectation than the provider of  financial information, (2) there is no expectation gap between the user and the provider of banks’  information in non financial information  
Pengaruh Kinerja Keuangan, Kepemilikan Saham Asing, Konsentrasi dan Pertumbuhan Perusahaan terhadap Kualitas Pelaksanaan Tata Kelola Perusahaan Einde Evana; R. Widdie Andriyanto; Betaria Sylvia H. A. Marbun
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The background of this research is there are so many research that successfully found the positive influence of corporate governance implementation toward company performance. According to various research about corporate governance, writer interested to do this research with the aim is to look for factors influencing quality of corporate governance implementation of public companies in Indonesia. The sample of this research is public companies in Indonesia, especially companies participated in survey done by IICG on 2001-2004. Based on purposive judgement sampling method, selected 40 public companies from 138 population as a sample of the research, also including on top ten rank based on IICG Rating. The process of data done with Microsoft Excel and Statistical Product and Service Solution (SPSS) version 11.0 with multiple regression in certainty level 90% or error analysis level (á ) 0.10. With multiple regression analysis and probability analysis value 0.10, the result of statistical test state that independent variable (leverage) influential positive and significant toward quality of corporate governance implementation of company, where as variable of foreign stock ownership concentration have positive relationship but not significantly toward quality of corporate governance implementation of company. For variable of company growth not influential positively and significant toward quality corporate governance implementation of company. Based on the whole result of test obtained the summary that quality of corporate governance implementation of public companies in Indonesia still very low because there were other factors influencing corporate governance implementation of company. These situation supported with so many research have done, even by institution or personal to measure the quality of corporate governance in various country and the result in Indonesia always still in low rank and low value for the quality of corporate governance compare with other countries.  
Pengaruh Kebijakan Pendanaan, Deviden dan Profitabilitas Perusahaan terhadap Set Kesempatan Investasi (IOS) Akhmad Adi Saputro; Lela Hindasah
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The objective this research is to examine financing policy, dividend policy and profitability of the  firm association investment  opportunity set. The sample of this study consist  of 28 firm in Jakarta Stock Exchange period 1999-2004. Common factor analysis is conducted to constructcomposite  measures then ranked to classify the growth of sampling firm. To examine the impact of the financing policy, dividend policy, and profitability to the  investment opportunity set of the high and low growth firm is used logit regression analysis. The result indicates that the impact between  financing policy, proxied  by Book value  of debt  to equity, Market value of debt to equity to investment  opportunity set, is significantly negative. The impact between  dividend policy  proxied  by dividend yield  and investment opportunity set is significantly negative, but dividen pay out ratio is not  significant. The impact of profitability, proxied  by return on assets to investment opportunity set is significantly positive. 
Studi Tentang Kendala-Kendala yang Dihadapi oleh Kantor Akuntan Publik dalam Melakukan Merjer Tjiptohadi Sawarjuwana; Triana Mayasari
Journal of Accounting and Investment Vol 8, No 1: January 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

A merger is considered to be one of powerful business strategies that provides several benefits. Among others are an accumulated capital, a synergic management, a wide market, and become a bigger company. In accounting firm realm, a service industry, merger promeses the fundamental human capital, indeed, the accumulated profesional skills, knowledge and abilities. However, not much accounting firms take this promising strategic. It is a research that delves to uncover the rational beyond the reasons why they are reluctant to take that excellent chance. By conducting an indepth interview method, this research interviewed some accounting firms, particularly those who take that opportunity, who are in progress, who do not. This method enables the researcher to have a very comprehensive understanding about the various reasons underlying merger. 32 managing partners or partners of some accounting firms took part this research. They run their business in Jakarta, Yogyakarta and Surabaya. The research comes to conclude that the main hurdle of doing merger is a curtural problem. The other difficulties are the starting point of a merger, the basic to determine their assets and clients, and worry about the melting process. However, these rational are being ignored by those who have done the merger. They contend that those obstacles will naturaly be overcome by the time

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