Jurnal Ilmiah Akuntansi dan Bisnis
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.
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<![CDATA[PERSEPSI PENGOLAH DATA TERHADAP EFEKTIVITAS PDE HOTEL BERBINTANG DI KOTA DENPASAR ]]>
<![CDATA[I KETUT SUWARTHA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The development of information technology provides more expectations for the businessman, spesifically in the hotel sector. Nevertheless, in it’s implementation raise expectation gap between the user of the information and data processing in the Electronic Data Processing (PDE). The objective of this research is to find out the effectivity and dimension that should be improved on the side of data processing perception in the Electronic Data Processing (PDE) of star hotels in Denpasar. The data collected by using questionnaire and interview and the data analysis technique used in this research is quantitative analysis technique. The conclusions from the analysis are (1) data processing perception included in the category of very effective by 81.64%, (2) there are three dimensions which needs more attention and improved, namely time dimension, report variation dimension or out put, information quality dimension.]]>
<![CDATA[PENGARUH PERUBAHAN RETURN ON ASSETS, PERUBAHAN PERATING PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP KEMUNGKINAN PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Patricia Ratna Kumaladewi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The objective of this research was to prove the influence of ReturnOn Assets (ROA) changes, Operating Profit Margin (OPM) changes, andthe size of the company towards the probability of income smoothingpractice. Income smoothing practice is a practice used by the managers ofa company to reduce the fluctuation of the reported income so as toincrease investors’ abilities to forecast the companies’ cash flows in thefuture. Index Eckel was used to determine the income smoothing practice.This research was carried out by using 90 manufacture companieslisted in Indonesia Stock Exchange during 5 years period from 2003 until2007. The hypotheses were tested using binary logistic regression.The first hypothesis was done to prove the positive influence ofROA changes towards the probability of income smoothing practice. Thesecond hypothesis was conducted to examine the positive influence ofOPM changes towards the probability of income smoothing practice. Thelast hypothesis was carried out to test the positive influence of the size ofthe company towards the probability of income smoothing practice. Theresult of this research indicated that 54 out of 90 companies which wereused as samples committed income smoothing practices. The output ofbinary logistic regression showed that ROA changes and OPM changeshad positive effects towards the probability of income smoothing practice.However, the size of the company did not affect the probability of incomesmoothing practice.]]>
<![CDATA[PENGARUH PENGUMUMAN STRATEGI PENGUNGKAPAN INFORMASI EMITEN PADA RETURN SAHAM DI BURSA EFEK INDONESIA ]]>
<![CDATA[I GEDE SUPARTA WISADHA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The objective of this research is to the empirical test hyphotesis (1) theeffect of the information disclosures strategy to the stocks return.,(2) thelower average abnormal return after the announcement of informationdisclosures strategy then average abnormal return before of theannouncement it, (3) the lower average abnormal return after theannouncement of information disclosurse strategy then average abnormalreturn on the date of announcement it.The methodology of this research is expalanatory survey by usingsecondary data and 154 of listing companys at Indonesia StockExchanges as sample size, the sampling method used is a purposiverandom which category only the company sending the disclosures strategyto the Bapepam. The analysist data method is used the marketmodel(Markowitz) with the events study -3 days before and +3 days afterat the date announcement of disclosures strategy.The results of these research are (1) the effect of the informationdisclosures strategy to the stocks return is significantly.,(2) the loweraverage abnormal return after the announcement of informationdisclosures strategy then average abnormal return before of theannouncement has an empirical prove, (3) the lower average abnormalreturn after the announcement of information disclosures strategy thenaverage abnormal return on the date of announcement has an empiricalprove .The conclusion of this research are the results of these research isconsistently with the study before, however the assumption is used didnot the efficient market in the semi-strong form, but in the weak-formespecially for the Indonesia Capital Market.]]>
<![CDATA[PERGESERAN PERAN AKUNTANSI MANAJEMEN PADA ERA GLOBALISASI ]]>
<![CDATA[KOMANG AYU KRISNADEWI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Business environment changes would affect mindset of corporate management. In the previous, accounting was used by management to control subordinates. Performance evaluation emphasized more in financial aspect. Today, in the globalization era, corporate would give their best efforts to win business competition related to economic environment, and not dictated by accounting numbers. Management shall not pay attention only on accounting-based control – financial aspect, because accounting has developed to embrace non financial aspect as well.]]>
<![CDATA[PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI BALI ]]>
<![CDATA[DODIK ARIYANTO]]>;
<![CDATA[ARDANI MUTIA JATI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[As the main actor in auditing, auditors must have independency,competency, willingness and sufficient work experiences, as well asprofessional ethics sensitivity. This research aims to examine the effect ofauditors’ independency, competency, and professional ethics sensitivity onproductivity rate of BPK’s auditors. Sample is determined using nonprobability sampling method, while analysis is conducted using method ofmultiple linear regressions. The result shows that the higher the level ofindependency, competency, and auditors’ ethics sensitivity the moreproductive the auditors are.]]>
<![CDATA[LEAN ACCOUNTING: SUATU ALTERNATIF TEKNIK AKUNTANSI MANAJEMEN DALAM INDUSTRI MANUFAKTUR ]]>
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Manufacturing techniques have been developed to embrace theaims of continuous improvement. Continuous improvement would leadcompanies to win business competition. One technique that gains moreand more followers is lean manufacturing. Lean manufacturing hastwo main purposes, which are eliminating wastes and creating valuesto customers. It focuses on customer values, value stream, productionflows, demand-pull, and perfection. Lean accounting is needed tosupport and encourage the development of lean manufacturing, forinstances in product costing system, external reporting, and otherdecision making processes that need accounting data.]]>
<![CDATA[PENGARUH PARTISIPASI PENGANGGARAN, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI, ASIMETRI INFORMASI, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP BUDGETARY SLACK PADA HOTEL-HOTEL BERBINTANG DI KOTA DENPASAR ]]>
<![CDATA[I KETUT SUJANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Business participants are expected to run their business effectively and efficiently in a competitive business environment. To cope with this situation, planning and controlling are the keys to success in which budgeting is an important element requiring full participation. This participation may provide an authority to managers to prepare a budget for each responsibility center that they belong to. In many cases, this authority would probably lead to budgetary slack where participants earn benefits from the budget as a performance evaluation tool at the expense of others and the organization as a whole. This budgetary slack might be as a result of asymmetric information between top management and the lower one. This research aims to investigate the effect of budget participation, budget pressure, organization commitment, asymmetric information, and uncertainty of business circumstances on budgetary slack in star hotels in Denpasar. To deal with this research purpose, purposive sampling method is used with 11 hotels and 43 participants. In addition, multiple linear regression is run as an analytical technique to answer the research questions. The reseach concludes that budget participation, budget pressure, organization commitment and uncertainty of business circumstances do not have significant effect on budgetary slack in star hotels in Denpasar. The only variable that has significant effect is asymmetric information.]]>
<![CDATA[AKUNTANSI FORENSIK DALAM UPAYA PEMBERANTASAN TINDAK PIDANA KORUPSI ]]>
<![CDATA[I DEWA NYOMAN WIRATMAJA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Corruption has become a phenomenal issue and always interesting to discuss in Indonesia. Corruption has been considered as the root cause of national problems, such as high cost economy, economic growth, and investment barrier. This article focuses on the chance of implementing forensik accounting concept in providing evidence to support court decision. The discussion aims to review the role of forensik accounting through preventive, detective, and corrective approaches to prevent and handle corruption in Indonesia. Cressey’s model of fraud triangle is used to map forensik accounting roles in preventing corruption.]]>
<![CDATA[PENGARUH VARIABEL ASET LANCAR, DEBT TO TOTAL ASSETS, UMUR, DAN JUMLAH ANGGOTA TERHADAP RENTABILITAS EKONOMI DI KOPERASI SIMPAN PINJAM DAN KOPERASI KREDIT DI KECAMATAN BULELENG, KABUPATEN BULELENG: SEBUAH PEMODELAN EKONOMETRIKA ]]>
<![CDATA[Putu Agus Ardiana]]>;
<![CDATA[Luh Kartini Eka Sari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[This paper aims to investigate independent variables affecting profitabilityof cooperatives in Buleleng, Bali proxied by a ratio of earnings and total assetsthrough an econometric modeling. We initially identified 18 variables affectingthe ratio but we then dropped a number of independent variables insignificantlyaffecting the ratio. Conducting 15 modelling, the last econometric model is aBLUE (Best Linear Unbiased Estimators) model implying that the model has noclassical assumptions problems at all. The BLUE model suggests thatindependent variables affecting profitability of cooperatives in Buleleng, Bali arecurrent assets, debt to total assets, age, and the number of member ofcooperatives.]]>
<![CDATA[PENGUKURAN KUALITAS AUDIT: SEBUAH ESAI ]]>
<![CDATA[ERNA WIDIASTUTY]]>;
<![CDATA[RAHMAT FEBRIANTO]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[This paper discusses audit quality issue. The issue becomes importantafter the fall of Andersen accounting firm, which is one of the biggestinternational accounting firms. To define audit quality, the author uses twoprimary dimensions from DeAngelo (1981b): competency and independency. Butunlike DeAngelo’s market approach, the author uses actual competency andindependency.Another issue is unit of analysis. Researchers should separate the workquality of an accounting firm and that of an auditor. This separation implies thatif competency is assumed to be constant, auditors working in big and smallaccounting firms are different only in terms of independency.It does not mean that this paper is complete enough to support auditingresearches to understand the whole audit quality measurement problem. Thepaper is expected to guide future researches examining audit quality byconsidering weaknesses of the existing measurement tools.]]>
