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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Udayana
ISSN : 2302514X     EISSN : 23031018     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. A feature of JIAB is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 10 No 1 (2015)" : 7 Documents clear
ANALISIS PREDIKSI POTENSI RISIKO FRAUDULENT FINANCIAL STATEMENT MELALUI PERSONAL FINANCIAL NEED DAN AUDITOR SWITCHING Desak Nyoman Sri Werastuti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This study intends to analyze and detect the presence or absence of the potential risk of fraudulent financial statements using pressure risk factors that proxied by personal financial need and the rationalization that is proxied by the auditor switching. This research is important because the numberof fraud cases handled by Bapepam be evidence that there is a failure to detect fraud audit financial statements. The scarcity of research in Indonesia which predict fraud in the financial statements using the personal analysis of financial need and auditor switching to undertake testing of these variables. The sample of this research is manufacturing companies listed in Indonesia Stock Exchange in 2011-2013 with amount is 116 companies. Hypothesis testing is performed with logisticregression. The results of this study are personal financial need as measured by ownership of people in a positive effect on fraudulent financial statements. This means that the higher the percentage of ownership by people in the practice of fraud in manipulating financial statements increased. Auditor switching is not influential in predicting fraudulent financial statements. That is changing whether or not the firm conducting the audit, it is possible to detect fraud in the financial statements depending on skepticism auditors conduct audits.
SUSTAINABILITY REPORTING DAN PROFITABILITAS (STUDI PADA PEMENANG INDONESIAN SUSTAINABILITY REPORTING AWARDS) Komang Eva Cyntia Dewi; I Putu Sudana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The purpose of this study is to determine the effect of sustainability reporting disclosure intensity to return on assets that is represented by return on assets. This study used a sample of 28 companies winning Indonesian Sustainability Reporting Awards. The examination of hypothesis is conducted using simple linear regression analysis. This study conclude that the intensity of the disclosure of sustainability reporting has positive effect to the profitability of companies. Significance of the positive effect observed at the year the sustainability reporting is published. Meanwhile, in the year after the publication, no significant effect can be observed.
RISET NON POSITIVISTIK AKUNTANSI DALAM TIGA PARADIGMA: INTERPRETIF, KRITIS DAN POSMODERNISME Natalia Paranoan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Non positivistik research methodology has been progressing very rapidly. However, the perception of most people still consider that this study as research with nonmatematik procedure, make meaning (rather than empirical analysis) on qualitative data based on the results of the study according to the grass root. Now a new vision, a new paradigm and a new perspective began to flourish in non positivistic research. Charasteristics of the new dominant is: critically on existingparadigms and evolving conceptualization, understanding and giving the meaning of the truth of the future. Of which have emerged and grown at least a critical attitude towards the old vision. With this latest growth, prestige positivism philosophy that permeates the tradition of social science and humanities development since the nineteenth century to fade. This article discusses the nonpositivistic research in three paradigms; interpretive, critical and postmodern as well as the implications for accounting research in the future.
PENGARUH BIG FIVE PERSONALITY PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK PROVINSI BALI I Gusti Ayu Agung Pradnya Dewi; I Made Sadha Suardikha; I Gusti Ayu Nyoman Budiasih
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This study aimed to determine whether personality dimensions in Big Five Personality model that consist of extraversion, agreeableness, conscientiousness, emotional stability, and openness to experience will be able to influence auditor performance in public accounting firms in Bali. Previousstudies have shown that personality dimensions in this model related to performance (Barrick dan Mount, 1991; Barrick dkk, 2001; Rothmann dan Coetzer, 2003). The data was collected using survey method with questionnaire. Samples that used in this study were 56 auditors and selected by purposive sampling method. The analysis technique used is multiple linear reggression. The result showed that only extraversion and agreeableness had positive effect on auditor performance,but conscientiousness, emotional stability, and openness to experience did not have any effect on auditor performance.
PENGARUH GENDER, RELIGIUSITAS DAN SIKAP LOVE OF MONEY PADA PERSEPSI ETIKA PENGGELAPAN PAJAK MAHASISWA AKUNTASI Yesi Mutia Basri
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This study aims to examine the relationship between gender, religiosity, love of money and the ethics of tax evasion. The population in this study was a student last semester S1 Accounting Department at the University of Riau. The sampling technique used in this study is incidental sampling technique.Data collection was done by distributing questionnaires directly to a sample of students in research. The results of the analysis using the technique with PLS structural equation models showed that the gender effect on religiosity. Gender did not influence the attitude of love of money. Gender had no influence on the ethics of tax evasion. The results show that religiosity has no effect on the ethics of tax evasion. The nature of the love of money or love of money is high then the perceptions of the ethics of tax evasion are also higher. Conversely, this study shows the love of money and religiosity does not mediate the association of gender with the ethics of tax evasion.
MANAJEMEN LABA: PENGARUHNYA PADA KINERJA PERUSAHAAN YANG MELAKUKAN PENAWARAN SAHAM TAMBAHAN Gusti Ayu Made Sari Dewi; I Ketut Sujana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The purpose of this study was to examine earnings management in companies that do offer additional shares. Data analysis techniques used are two different test average. Test results discretionary accruals with Modified Jones Model shows that discretionary accruals prior to the implementation of additional stock offering higher than the post-implementation offers additional shares. Real earnings management activity by proxy abnormal operating cash flow and abnormal production costs showed results that abnormal operating cash flow two years prior to the implementation of additional stock offering lower than two years after the offering of additional shares and abnormal production costs one year prior to the implementation of additional stock offerings more higher compared with one year after the offering of additional shares. This study evidence that discretionary accruals two years prior to the implementation of additional stockofferings impact on the financial performance of the company after dilaksanakanya additional stock offering. The implication of this research is to be more investors seeking information about the company not only through financial statements presented by the management company.
PENGARUH CAPACITY BUILDING PADA PEMAHAMAN PRINSIP GOOD GOVERNANCE DALAM MENINGKATKAN KINERJA APARATUR Darwanis Darwanis; Aliamin Aliamin; Mohammad Amrullah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The purpose of this research was to analyze the impact of capacity building, government staffs’performance and the application of good governance toward local state financial management effectivity at Kabupaten Bireuen. Responden of the research were Local State Financial Officers (PPK), Budget Staffs (PA), Budget Allocation Staffs (KPA) and Treasurees at 24 Local State Government Units (SKPK) Kabupaten Bireuen. Data collected in this research processed using LISREL (LinearStructural RELationship) 8.7 software and Structural Equation Modelling (SEM) were used to analyzed the information needed from the data.The result of the research indicated both simultaniously and partially capacity building affected the understanding of good governance principles, governmentstaffs’performance and the application of good governance local state financial effectivity at Kabupaten Bireuen. The result were also indicated that partially capacity building unaffected the financial effectivity.

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