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Jurnal Ilmiah Akuntansi dan Bisnis

jiab
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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

Search results for , issue "Vol 12 No 2 (2017)" : 7 Documents clear

Reaksi Pasar Atas Pengumuman Paket Kebijakan Ekonomi X Tentang Daftar Negatif Investasi Gusti Ayu Surya Rosita Dewi; Dewa Gede Wirama; Ni Ketut Rasmini
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

ABSTRACT This study aims to empirically test the market reaction that occurs upon the announcement of Economic Policy Package X about the negative investment list (DNI). This study using event study method. The market reaction is calculated using cumulative abnormal return (CAR). The population used are all companies listed on the Indonesian Stock Exchange (BEI), 525 companies. The number of samples used are 477 companies. The analysis technique used is the one sample t-test and the independent sample t-test. The analysis showed that there is a positive market reaction to the announcement of the Economic Policy Package X. Furthermore, there are differences in the reaction that occurs between the business sectors that benefited by the policy than other business sectors. The highest reaction is shown by the business sectors that benefited by the policy. Business sectors which are benefited by the policy announcement obtained higher market reaction than their counterpart. Keywords: Market reaction, economic policy package X, negative list investment, abnormal return

Pengaruh Intellegence Quotient, Emotional Quotient, Spiritual Quotient, dan Tekanan Anggaran Waktu Audit Pada Perilaku Underreporting Of Time A. A.Ngurah Indrajaya; Ida Bagus Putra Astika; Ni Putu Sri Harta Mimba
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

ABSTRACT This study aims to explore the effect of the intellectual, emotional, spiritual and audit time of underreporting of time behavior. The method used in this study is explanatory research, which would explain the causal relationship between the four independent variables on the dependent variable. This study collected data through questionnaires. The population of this study are from public accountant auditors. This study used total sampling which used all population. While the data analysis includes descriptive analysis, the classical assumption test and verification analysis using Multiple Linear Regression Analysis. Based on the results of the analysis showed that Intellegence quotient, emotional quotient, spiritual quotient have a negative effect on underreporting of time behavior and audit time budget pressure have a positive influence on the underreporting of time behavior. The results showed that the level of Intellegence quotient, emotional quotient, spiritual quotient is high and the time budget pressure is low, the auditor will not do the underreporting of time behavior. Keywords: Underreporting of Time Behaviour, Intellectual Quotient, Emotional Quotient, Spiritual Quotient, Time Budget Pressure

Prosocial Behavior dan Persepsi Akuntabilitas Pengelolaan Dana Desa Dalam Konteks Budaya Tri Hita Karana Ni Luh Ayu Mahayani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

ABSTRACT This study aims to examine the influence of competence, participation, and leadership with prosocial behavior as a moderating variable in accountability of village fund management.The analysis unit of this study are the village officials in Karangasem Regency in the year 2016. Data were collected through questionnaires and the samples are chosen by cluster random sampling. Data analysis technique used in this study is the analysis of partial least squares (PLS). The test results showed that the competence a positive effect on the village fund management accountability. Participation of the community gave a positive effect on the village fund management accountability. Prosocial behavior weakens the influence of the human resources competence on the village fund management accountability. Prosocial behavior strengthen the influence of community participation in village fund management accountability. Prosocial behavior weakens the influence of leadership on the village funds management accountability. Keywords : Village funds accountability, culture Tri Hita Karana, prosocial behavior

Gender, Penerapan Kode Etik Profesi Akuntan dan Kualitas Penyusunan Anggaran Pendapatan dan Belanja Daerah Made Aristia Prayudi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

ABSTRACT The violation cases of codes of ethical conduct by professional accountants are rife in Indonesia. This phenomenon is expected to have negative impacts on the quality of government accountant. The purpose of this study areto investigate the influence of accountants’ codes of professional conduct implementation toward the quality of local government’s budget preparation; and todetermine whether or not there is a significant difference between male and female. This study is a quantitative research that employs survey method in which questionnaires are distributed to the financial officers of Finance and Asset Management Boardand Department of Revenue Service of Buleleng Regency in Bali. The data are analyzed usingSimple Linier Regression and Independent-Samples t-Test. Research findings indicate that accountants’ codes of professional conduct implementation have positive impact on the quality of local government’s budgetpreparation; and female government accountants are better than male on the implementation of accountants’ codes of professional conduct. Keywords: Gender; implementation of accountants’ codes of professional conduct; quality of local government’s budget preparation; governmental Accounting

Belanja Modal Memediasi Pengaruh Pendapatan Daerah Terhadap Pertumbuhan Ekonomi Daerah Otonomi Khusus Langgeng Prayitno Utomo; Nur Fadjrih Asyik; Suwardi Bambang Hermanto
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

ABSTRACT The purpose of this study is to examine the effect of regional income on the economic growth of special autonomous regions mediated by capital expenditure. The sample of this study is the realization of regional income and expenditure budget of districts and municipalities in the special autonomous region of Papua province for the year of 2011-2015. By using purposive sampling technique, this study obtained 120 data observation report. The test is done by Structural Equation Modeling (SEM) technique. The test results indicate that the amount of regional revenue has a positive effect on economic growth, besides the regional revenue also has a positive effect on capital expenditure, then the addition of allocation amount on capital expenditure has a positive effect on economic growth. Capital expenditure is able to partially mediate the regional income on economic growth in the form of partial or partial mediation. Keywords: Capital expenditure, regional income, economic growth

Dapatkah Love Of Money Sebagai Variabel Intervening Pengaruh Variabel Kecerdasan Terhadap Persepsi Etis Mahasiswa Akuntansi? Sigit Hermawan; Wika Nurlia
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

ABSTRACT The purpose of this study is to test the love of money as an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This study also tested partially and simultaneously the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This research is in the field of associative quantitative research and testing five hypotheses. The sample of this research is 141 accounting students. The analysis is done by multiple regression analysis. The results suggest that love of money could not be an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. There are both partial and simultaneous influence for intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students Keywords: love of money, intellectual intelligence, emotional intelligence, and spiritual intelligence, ethical perceptions

Pengadopsian Standar Akuntansi Berbasis IFRS, Kepemilikan Keluarga, dan Manajemen Laba Kadek Trisna Dwiyanti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Abstract This study examines the effect of IFRS adoption and family ownership on earnings management. This study also extends the current literature by examining the interacting effect between IFRS adoption and family ownership on earnings management. Data are obtained from Bloomberg database and Malaysia stock exchange for the period 2010-2013. Using multiple regression analysisis, this study found that firms exhibit less earnings management after IFRS adoption. This finding is consistent with the argument that IFRS are claimed to be high-quality accounting standards. However,this study find no evidence to support that family ownership and interaction between IFRS and family ownership negatively affect earnings management. Keywords: IFRS adoption, family ownership, earnings management.

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Bali

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