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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 446 Documents

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Analysis of Young Generations toward Stock Investment Intention: A Preliminary Study in an Emerging Market Bagus Aditya Nugraha; Raden Aswin Rahadi
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study attempts to analyze the young generations' perceptive variables in Indonesia, namely millennial (generation Y) and generation Z toward stock investment intention preliminarily.Design/Methodology/Approach: This study posits perceptive variables from the Theory of Planned Behavior (TPB) with various demographic characteristics as tablemoderating variables. This study utilized a structured online questionnaire survey to collect 64 samples and being analyzed by PLS-SEM. The group differences that being examined were investigated with multi-group analysis.Research findings: The findings from this study revealed that not all perceptive variables from TPB were significant on young Indonesian generations toward stock investment intention; only attitudes toward behavior had a significant effect. These findings were contrary to prior literature. Besides, Indonesia's young generations’ education level also played a moderating role in influencing stock investment intention. Theoretical contribution/Originality: This preliminary study provides potential facts regarding the applicability of the Theory of Planned Behavior in the emerging market (Indonesia) in stock investment intention.Practitioner/Policy implication: The practical contribution would be insights for policymaker and Securities Firms regarding young generations’ perspective on stock investment and what possible actions in terms of policies, programs, and campaigns that need to be done to increase the growth of investors’ number in Indonesia. For public firms, the insights could be useful in constructing sustainability strategies in terms of funding source from the firm’s stock.Research limitation/Implication: The sample used for this preliminary study was restricted to young generations divided into generation Y and Z from Indonesia only. This study focused on the fundamental implementation of TPB only; hence, the individual behavioral intention analysis was limited to TPB proxies. Since an online survey using a questionnaire was used to collect the data, the findings were limited and depending on the respondents’ answers regarding the issue.

Pengaruh Implementasi Pengendalian Intern, Pemanfaatan Teknologi Informasi, dan Total Qualitymanagement Terhadap Penerapan Good Governance Di Lembaga Amil Zakat Fatmaningrum, Erni Suryandari
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of the research is to know the effect of intern controlling implementation, the utilize of information technology and total quality management on good governance application on amil zakat institution. The participants on this research are the employee of amil zakat institution which is located in Yogyakarta. The technique of data collecting is by spreading the questioners. The amount of questioners is 100 questioner. This research uses Partial Least Square (PLS) as the analysis tool because the data that can be processed are only 42 questioners. Based on analysis which had been done by the researcher, it can be concluded that intern controlling implementation., the utilize of information technology, and total quality management give the positive and significant effect on good governance application with the value of 51,6 % and the rest of it is from the variable outside of this research. The most effect variable on good governance apllication is the utilize of information technology.

Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Aparat Pemerintah Daerah Dengan Budaya Organisasi, Komitmen Organisasi, Motivasi, Desentralisasi, dan Job Relevant Information Sebagai Variabel Moderasi Nazaruddin, Ietje; Setyawan, Henry
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.16 KB)

This research was conducted to examined the influence of budgetary Participation to the performance ofÂ local government apparatus with organizational culture, organizational commitment, motivation, desentralization, and job relevant information as a moderating variable. The samples in this study using purposive sampling that is non probability sample that conformÂ with certain criteria or considerations. The sample in this study are structural officials in the District Government of Kulon Progo which amounted to 104 respondents. The results of this study indicate that budgetary participation is not influence positive on the performance of local government apparatus. Organizational culture as a moderating role in the relationship between budgetary participation on the performance of local government apparatus. Organizational commitment, motivation, decentralization, and job relevant information canâ€™t moderate the relationship between the budgetary participation with the performance of local government apparatus.

The Effect of Ownership Structures on Audit Fees of Listed Firms in Ghana Alhassan Musah; Bismark Okyere; Eric Agyapong Boakye
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: The study examined the effect of ownership structures on audit fees of listed firms in Ghana. The study used four indicators to measure ownership structure: managerial ownership, foreign ownership, government ownership, and substantial (block) ownership.Design/Methodology/Approach: The study sampled 21 listed non-financial firms over ten years, covering the period 2010 to 2019. The study also relied on secondary data extracted from the financial statement of these listed firms. Data were analyzed using descriptive statistics, correlation analysis, and panel regression analysis.Research findings: The study results showed a positive and significant association between foreign ownership and audit fees in Ghana. The study further found a positive and significant relationship between block ownership and audit fees. The results, however, uncovered an insignificant association between government ownership and audit fees. Furthermore, the study reported a positive coefficient between block ownership and audit fees, and the relationship was statistically significant.Theoretical contribution/Originality: The study is among very few studies that have examined ownership structures such as foreign ownership, managerial ownership, government ownership, and block ownership on audit fees in a developing country context and Ghana.Practitioner/Policy implication: This study found that the higher agency conflict through ownership structures will give rise to the higher audit fees paid to external auditors, which managers and auditors should consider in future assignments.Research limitation/implication: The study is limited by geographical area (Ghana), and as such future studies can conduct cross-country analysis of ownership structures on audit fees.

Peran Pembiayaan Baitul Maal Wat Tamwil Terhadap Perkembangan Usaha dan Peningkatan Kesejahteraan Anggotanya dari Sektor Mikro Pedagang Pasar Tradisional Prastiawati, Fitriani; Darma, Emile Satia
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.2016.0055.197-208

The growth and development of economic in Indonesia are not only from big cimpanies or multinationa, but the small business, micro business, and middle business have main problems in financial. To solve the problems, Baitul Maal Wat Tamwil (BMT) comes to give the finance to the micro businessmen easily. The aim of this research was to khow the role of finance given by Baitul Maal Wat Tamwil towards the perception of business development and the welfare improving for the members of BMT from micro sector. The samples of the researches were 119 of the members of BMT finance whose jobs were sellers in traditional market in Bantul Regency. The data used for the research were primary data by distributing questionnaires. The data analysis employs Structural Equation Modelling (SEM). The results reveal that the BMTâ€™s finance does not has significant influence towards the perception of business development and the welfare improving. However, the business growth has significant influence towards the perception of the wefare improving of the members.

Desentralisasi dan Komitmen Organisasi sebagai Pemoderasi Hubungan antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial pada Perguruan Tinggi Swasta di Indonesia Coryanata, Isma
Journal of Accounting and Investment Vol 7, No 1: January 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

The result of previous studies on the relationship between budgetÂ participation and managerial performance has been inconclusive and often contradictory. To resolve these differences, Govindrajan (1986a) states that it needs contingency approach. This approach systematically evaluated various conditions or factors that attain effect relation between budgetÂ participation and managerial performance. This study empirically examined effect relation between budgetÂ participation and managerial performance using two variables of contingency, namely decentralization and organizational commitment. Mailed questionnaires were distributed to 1000 managers from private universities in Indonesia by stratified sampling. The responses from 89 managers (8,9%) were analyzed by using regression analysis. The result indicated that the interaction between decentralization, organizational commitment,Â and budget participation affected managerial performance on private universities.

PENGARUH RASIO KEUANGAN TERHADAP TINGKAT BAGI HASIL SIMPANAN MUDHARABAH BANK SYARIAH (SURVEI PADA BANK SYARIAH MANDIRI DAN BANK MUAMALAT INDONESIA PERIODE 2006-2008) Popy Turlina Sri Handayani; Ahim Abdurahim
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.904 KB)

The existence of Islamic (syari'ah) banks in Indonesia is officially recognized after the lauch of the Banking Enactment No. 7, 1992 (UU No. 7 Tahun 1992 tentang Perbankan) during the economic crisis, Islamic bank, especially Bank Muamalat Indonesia and Bank Syariah Mandiri have proved that banks operating under the profit sharing schemes can survive amid the high fluctuation of exchange rates and interest rates. This study aims at examining the financing ratios on the profit-sharing rates of mudharabah savings in Bank Muamalat Indonesia and Bank Syariah Mandiri for the years of 2006-2008. Data are analyzed based on the classical assumption testing and hypothesis testing using multiple linear regression analysis. The results suggest the presence of multicolleniearity in the classical assumption testing. Howevet. simultaneity test suggests that the impact of the ratios such as ROA, ROE, FDR, BOPO, NIM and GAR on the profit-sharing rates (TBH), whereas partial testing shows two variables such as FDR and GAR do not influence the profit-sharing rates for mudharabah savings.

Modal Intelektual dan Daya Saing Perguruan Tinggi di Indonesia Amrih Rahayuningtyas, Dwi Prihatni; Triana, Eka
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to examine the factors that affect the disclosure of intellectual capital on universities in Indonesia, and how the influence of intellectual capital disclosures on the competitiveness of higher education internationally. This study uses 35 samples both public and privatemuniversities in Indonesia. This research use linear regression and two stage least square to test the hyphoteses that processed by Eviews.6. The results showed that the autonomy of the universities and colleges rank previously have a significant impact on the disclosure of intellectual capital on the official website of the universities. In addition, the disclosure of intellectual capital have a significant impact on the competitiveness of universities.

Pengaruh Pengumuman Merger dan Akusisi terhadap Abnormal Return Saham Perusahaan Akuisitor dan Non Akuisitor dalam Sektor Industri yang Sama di BEJ Perioda Tahun 1998-2001 Gunawan, Barbara
Journal of Accounting and Investment Vol 6, No 1: January 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.83 KB)

The aim of this study was to examine whether mergers and acquisitions were announced by the company akuisitor result in abnormal return for investors. This research using t test analysis in answering the research hypothesis. From the analysis conducted, it was found that a significant abnormal return when information about mergers and acquisitions the company announced. This indicates that merger and acquisition announcements containing charge information for market participants, which is indicated by the Average Abnormal Return significant acquired company's shareholders and non akuisitor akuisitor on announcements about mergers and acquisitions.

Knowledge Sharing Behaviour: the Effect of Psychological Safety on Balance Scorecard (BSC) Implementation Siti Rodiah; Ertambang Nahartyo
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to compare the influence of transformational and transactional leadership on psychological safety. In addition, it examines the effect of psychological safety on the scope of balanced scorecard (BSC) implementation through knowledge sharing behaviour. This study uses a 2 x 2 between-subjects experimental design and independent t-test to test Hypotheses 1 and 2. Hypotheses 3 and 4 use hierarchical regression. To answer the questions in this study, the researchers conducted experiments with Master of Accounting and Master of Economics Development students at the Faculty of Economics and Business, Gadjah Mada University. The results of the hypothesis testing in this study support Hypotheses 1, 2 and 3, while Hypothesis 4 is not supported because it does not meet the requirements of mediation testing.

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