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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 6 Documents
 1 
Search results for , issue "Vol 8, No 2: July 2007" : 6 Documents clear
Reaksi Pasar atas Pengukuran Kinerja Akuntansi Perusahaan Prospector dan Defender : Analisis Dengan Pendekatan Life Cycle Theory Tri Jatmiko Wahyu P.; Aprilia Diastini
Journal of Accounting and Investment Vol 8, No 2: July 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The study is an empirical study that intends to examine the difference accounting performance measures between prospector and defender strategies. The study also has objective to examine market reaction for both organizational strategies. Variables that implicated by organizational strategy are income growth, sales growth, dividend pay out, and return on investment. Life cycle theory approach is used to analyze the difference accounting performance measures. Four variables are used to explain strategies between prospector and defender firms are price to book value (PBV) ratio, sales to employee ratio, capital expenditure to market equity value ratio, and capital expenditure to total assets ratio. The sample are 30 to prospector firms, and 30 to defender firms derived from 60 manufacturing public firms at Jakarta Stock Exchange, tested by Principal Component Analysis. The result show that income and sales growth of prospector firms are greater than defender firms (significant at 0,01 level). Dividend pay out and return on investment of prospector firms are smaller than defender firms (significant at 0,01 level). While, the market reaction of prospector firms are greater than defender firms, the difference significantly at 0,01 level. Multivariate analysis is used to determine the difference level between prospector and defender firms and it relationship with stock price. The result show that there are significantly difference between income growth, sales growth, dividend pay out, and return on investment to abnormal return.
Pengaruh Informasi Akuntansi dan Ketidakpastian Tugas terhadap Kinerja Manajer Efendi, David
Journal of Accounting and Investment Vol 8, No 2: July 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The different between the previous result of research about the influence of accounting information and task uncertainty of manager behavior provide an impulse to do the research with some modification. The research was done to cooperative because cooperative has roles and functions in the development of potency and economic capability to increase welfare of the members cooperative and society at large. This research was designed to examine and explain empirically about the influence of behavior accounting and management accounting. Besides it contributes for the cooperative about factor influence of manager performance and the impulse of research in this field management accounting in the future. Cooperative manager in the Madiun regency were used as unit analysis in this research. The sampling method with the clustered sampling use two stages. The data were collected directly with questioner was a week after questioners have been given. Method of analysis used in this research is simple regression for alternative hypothesis 1 and multiply regression for alternative hypothesis 2. The collected data is reliable while based on validity test there are many statement from task uncertainty and manager performance. The simples regression  analysis show that accounting information has the positive influence of manager performance. And multiply regression analysis show that two variable independent influence to variable dependent,   accounting Information has the  positive influence and task uncertainty has negative influence of manager performance.
Pengaruh Karakteristik Personal Auditor terhadap Tingkat Penerimaan Penyimpangan Perilaku Dalam Audit Erni Suryandari
Journal of Accounting and Investment Vol 8, No 2: July 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The role of external auditor opinion is vital in ensuring the proper production of financial report. However, cases of dysfunctional audit behavior has adversely affect the credibility of external auditors opinion. Among the contributing factors to such  dysfunctional audit behavior is the personal characteristic of the auditor. The research seek to analyze the relationship between auditors’ individual characteristic and their acceptance to dysfunctional audit behavior. The data is collected from 108 auditors working in audit firms located in Yogyakarta, Surakarta and Semarang. The methodology used is structural equation modeling as it facilitates the use of manifest and latent variables as well as accommodating  the existence of inter-relationship among independent variables. The study show that the level of auditor’s locus of control, turnover intention and self esteem in relations to ambitions has significant positive relationships with the level of acceptance of dysfunctional audit behavior, while the self-rated auditor performance have significant negative relationships with the level of acceptance of dysfunctional audit behavior.
Pengaruh Keputusan Keuangan dan Struktur Kepemilikan terhadap Nilai Perusahaan Akbar, Muhammad; Hindasah, Lela
Journal of Accounting and Investment Vol 8, No 2: July 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This  research examines the effect of  financial decision (debt policy, dividend policy and investment)  and  ownership structure (insider ownership and institutional ownership) to  firm value. This study  used  96 firm-year samples of firms listed  in Indonesian Stock Exchange during 2002 until 2006. Data are analyzed using multivariate regression method. The result of this research indicated that the debt policy, dividend policy, insider ownership  are not  significantly affect to  the firm value. The effect of investment  to firm value is positively  significant but  institutional ownweship is negatively significant.
Pengetahuan Anggaran dan Efektivitas Partisipasi dalam Hubungannya dengan Kepuasan atas Pelaksanaan Anggaran Kinerja Anton Ryadi
Journal of Accounting and Investment Vol 8, No 2: July 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aim to examine the relationship of society knowledge about APBD, participate effectiveness in compilation of budgetary and satisfaction of performance budgetary implementation. This research is motivated by performance budgeting system regulation. Eksogen variable in this research is budgeting knowledge, while effectiveness participates and satisfaction of performance budgeting implementation represent endogen variables. The data in this research consist of primarily taken from questionnaires spread about 180 ones and the technical sampling by using judgment sampling. Hypothesis of this research are examine by using the path analysis that develop from regression model. The result in this research shows that lower participate effectiveness is caused by lowering understanding of society about budgetary. Satisfaction of performance budgetary implementation variable isn’t influenced by understanding of budgetary and participate effectiveness. The other alternative endogen variables are prosperity, good service and development equality.
Relevansi dan Interpretatif Laporan Keuangan Berdasarkan Metode General Price Level Accounting David Sukardi Kodrat
Journal of Accounting and Investment Vol 8, No 2: July 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The recent economic matters of Indonesia is sign of inflation. Inflation is a rise in the general level prices over time of a specific set of goods and services. In Indonesia, inflation rate is reported  based on  Consumer Price Index until 2007 always more than 5 percent unless in 1985 as 4.3 percent. The latest five year from 2003 to 2007 are 6.8%, 6.06%, 10.4%, 14,8% and 6.4%. It showed that a rise in the prices of a goods and services are influenced directly to change of purchasing power and production cost or the factors of production. Although the inflation is under two digits, inflation only above five percent is too high if its compare to gross national product. Generally, Financial Statements are arranged based on Historical Cost Accounting (HCA). By using this method, financial statements are arranged by using the price of transaction arise. As tool of measure or exchange in economy is used a monetary unit. Inflation is caused a monetary unit to be not stable. Financial statement is arranged based on Historical Cost Accounting not reflecting a change of purchasing power. Financial statement that reflect a change of purchasing power is General Price Level Accounting. This research uses case and field study by using purposive sampling. Analysis are using the number of dollar (NOD) attribute and the command over good (COG) attribute. NOD attribute is used to test that financial statements are interpretative and COG attribute is used to test that financial statements are relevance. The result of NOD attribute shows from 27 item, there are 92,59 percent is interpretative and the result of COG attribute, there are 74,07 percent is relevance. It means that financial statement is arranged by using General Price Level Accounting more interpretative and relevance than financial statement that arranged by using Historical Cost Accounting.

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