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[PENGARUH PENINGKATAN PENGHASILAN TIDAK KENA PAJAK TERHADAP PENERIMAAN PAJAK STUDI PADA KPP YOGYAKARTA SATU ]]>
<![CDATA[Nuritomo Nuritomo]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Non-taxable income (Penghasilan Tidak Kena Pajak/PTKP) is theminimum living cost to be able to live a decent life. Income tax is a subjectivetax, so that the imposition should consider personal factors which is realizedby granting concessions in the form of non-taxable income(PTKP).In 2004, the government issued Regulation of the Minister of FinanceNumber 564/KMK.03/2004 about Adjustment of taxable Income Amount,effective from year 2005 to replace Article 7 of Law No. 10 year 2000. TheAdjustment of PTKP in year 2004 was largest increase of 317%. PTKPincrease would affect tax revenues, particularly the income tax.This research was conducted to findout to what extent the effect ofPTKP increase on tax revenue, particularly to Article 21 of Income tax,individual income tax value added tax and luxury sales taxes. Sample takenis tax revenue of KPP Yogyakarta Satu serving Municipality of Yogyakartaand Bantul District. The data used is data in year 2001 until 2005.The results showed that the increase of PTKP gives effect to article 21income tax revenue, which decreased by 26.04%, while for individual incometaxes do not experience the effect of the increase which is marked by apermanent PTKP in a trend of increasing personal income tax amounting to36.94% . Value added tax and luxury sales tax in general do not experiencethe effect of increase PTKP.]]>
<![CDATA[REAKSI PASAR ATAS PENGUMUMAN CORPORATE GORVERNANCE PERCEPTION INDEX (Studi Peristiwa di Bursa Efek Indonesia) ]]>
<![CDATA[I GDE ARY WIRAJAYA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Corporate governance perception index (CGPI) is a research project ongrading good corporate governance in Indonesia. This program is expected topositively influenced investors’ confidence to invest. This research examinesmarket reaction by detecting market reaction differences between high-rankand low-rank companies around the date of CGPI announcement in 2006 –2008 through seven days of observation.This research was conducted in Indonesia Stock Exchange. Sampleconsisted of 52 companies which were drawn using purposive samplingmethod. Data were analyzed using descriptive, statistic, and sensitivityanalysis. Result showed that market reacted to CGPI announcement, whichwas demonstrated by abnormal return and changes of stock traded volumearound the date of CGPI announcement. There was no significant differenceabout market reaction between high and low rank companies on CGPI during2006 – 2008. This implies that investors have not considered CGPI properly instock market transactions.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN SAHAM PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[NI WAYAN RUSTIARINI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[This research is aimed to investigate the influence managerial ownership,institutional ownership, and foreign ownership on corporate social responsibilitydisclosure. This research used Corporate Social Responsibility Index (CSRI) as ameasure of CSR disclosure, based on indicators from Bapepam regulation. Thesamples of this research are 56 manufacture firms listed in Indonesian StockExchange (IDX) at 2008.Test results show that managerial and institutional ownership do not havesignificant effect on CSR Disclosure, but foreign ownership have significant effecton CSR Disclosure. This indicated that foreign ownership structure in this studyhave concern with CSR disclosure to make investment decision.]]>
<![CDATA[IMPLEMENTASI AKUNTANSI SOSIAL DAN LINGKUNGAN DI INDONESIA ]]>
<![CDATA[AGUNG SUARYANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[There has been a remarkable attention on social andenvironmental accounting recently. It informs us about social andenvironmental impact on operating activity of a company. Traditionalaccounting report only includes economic information for investors andcreditors’ interests. Social and environmental accounting has beendeveloped by various organizations in many countries. Accountingstandard in Indonesia has ruled it, however, there is a lack in theimplementation, especially in reporting prevention and maintenance ofenvironmental activities.To improve the implementation, there are several steps thatmust be done by the regulator. Firstly is to set standard ofsustainability reporting (SR) and mandate the implementation forcompanies doing environmentally related activities. Secondly, is tomandate companies to prepare SR in accordance to the existingguidelines, such as those issued by Global Reporting Initiative (GRI).Thirdly, is to award companies that have been implemented SR.Fourthly, is to conduct environmental audit to improve credibility of SR.Finally, is to develop GCG mechanism to protect the interests of allstakeholders.]]>
<![CDATA[HEURISTICS IN DECISION MAKING ]]>
<![CDATA[I PUTU SUDANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Prinsip heuristics tidak dapat dikatakan sebagai sebuah pendekatanpengambilan keputusan yang non-rasional, karena penerapan atau penggunaanyang unconscious atau subtle mind tidak dapat dianggap sebagai tindakanyang irrational. Dengan alasan tersebut, terdapat cukup alasan untukmenyatakan bahwa pengklasifikasian pendekatan-pendekatan keputusansemestinya menggunakan terminologi analytical dan experiential, dan bukanmemakai istilah rational dan non-rational seperti yang umumnya diikuti.Penerapan pendekatan heuristics dapat ditemukan pada berbagai disiplin,termasuk bisnis dan akuntansi. Topik heuristics semestinya mendapatperhatian yang cukup luas dari para periset di bidang akuntansi. Bidangbehavioral research in accounting menawarkan banyak kemungkinan untukdikaji, karena prinsip heuristics bertautan erat dengan aspek manusia sebagaipelaku dalam pengambilan keputusan.]]>
<![CDATA[PERATAAN LABA (INCOME SMOOTHING) DAN ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA ]]>
<![CDATA[NI LUH PUTU ARIK PRABAYANTI]]>;
<![CDATA[GERIANTA WIRAWAN YASA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The aim of this research is to identify factors influencing incomesmoothing. Income smoothing is an active manipulation of earnings toward apredetermined target. The target may be set by the management, requested bythe analysts, or expected by a particular group of stakeholders (Chong, 2006).The factors being examined were size of the company, company’s profitabilityratios, company’s financial leverage ratios, company’s institutional ownershipratio and auditor reputation. Index Eckel is used to determine the incomesmoothing practices.The sample of 41 manufacturers listed on Indonesian StockExchange, during a period between 2004-2008.The hypothesis were tested using binary logistic regression. The firsthypothesis was formulated to consisted examine the effect of size of thecompany on income smoothing. The second hypothesis was formulated toexamine the effect of company’s profitability ratios on income smoothing Thethird hypothesis was to examine the effect of company’s financial leverage onincome smoothing. The fourth hypothesis was formulated to examine the effect ofcompany’s institutional ownership ratio on income smoothing. The fifthhypothesis was to examine the effect of auditor reputation on income smoothing.The result of this research showed that some of the listed manufacturerson Indonesian Stock Exchange committed income smoothing practices. Binarylogistic regression showed that just company’s profitability ratios affect incomesmoothing,while size of the company, company’s financial leverage ratios,company’s institutional ownership ratio and auditor reputation did not affect theincome smoothing.]]>
<![CDATA[MANAJEMEN LABA: PERILAKU MANAJEMEN OPPORTUNISTIC ATAU REALISTIC ? ]]>
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Earnings management is a still attractive issue. It is often associatedwith negative behavior conducted by management for its own interest. In fact,it also has different side to be examined. There is another motivation to do so,such as to improve the company’s operation. This literature study aims toreview management motivation of doing earnings management, whetheropportunistic or realistic. What conflict that earnings management brings,what pro and cons about it, what would happen if earnings is not managed,whether the company would be better off or worse off.]]>
<![CDATA[PEMODELAN EKONOMETRIKA AGRESIVITAS PEMBERIAN KREDIT DI BANK PERKREDITAN RAKYAT ]]>
<![CDATA[Putu Agus Ardiana]]>;
<![CDATA[Ni Putu Indah Purnama Sari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011) ]]>
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 loanaggressiveness of rural banks proxied by the growth of loan through aneconometric modeling. We initially identified 13 variables affecting the ratio butwe then dropped a number of independent variables insignificantly affecting thedependent variabel. Conducting 13 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 loan aggressiveness of rural banks are thegrowth of third-party deposits and Return on Assets (ROA).]]>
<![CDATA[PENGARUH PERSEPSI TENTANG SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK PADA KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR ]]>
<![CDATA[Ni Ketut Muliari]]>;
<![CDATA[Putu Ery Setiawan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Tax revenue has been the most substantial source of government incomerecently. In 2009, about 73 percent of government revenue came from taxes. Thisforces taxation office to perform some efforts to maximize tax revenue. One of them isto employ self assessment system. In this system, taxpayer’s awareness andcompliance is important. Factors influencing taxpayer’s compliance includetaxpayer’s perception of tax penalty and taxpayer’s awareness.This research aims to examine the effect of perception of tax penalty and taxawareness on taxpayer’s compliance in taxation office Pratama Denpasar Timur.Sample is drawn using simple random sampling method, and consists of 100effective taxpayers as respondents. Data then are analyzed using multiple linearregression technique. The result shows that perception of tax penalty and taxpayer’sawareness simultaneously affects taxpayer’s compliance with adjusted R-square of0.498. Partially, the two variables provide significant positive effect on taxpayer’scompliance.]]>
<![CDATA[MENGAPA PERUSAHAAN MELAKUKAN AUDITOR SWITCH? ]]>
<![CDATA[Kadek Sumadi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The existence of a large number of accounting firms allowsprovides companies choices whether to stay with current firm or switchto another accounting firm. Decision of Minister of FinanceNo.423/KMK.06/2002 states that a company must switch auditor afterfive years of consecutive assignment. This is mandatory. The questionrises when a company voluntarily switches its auditor. Why does thishappen?One of the reasons is that management does not satisfy withauditor opinion, except for unqualified opinion. New management teamwould directly or indirectly encourage auditor switch to align accountingand reporting policies. Moreover an expanding company expects positivereaction when it does auditor switch. Profitability is also one reason fora company to switch auditor, for example, when a company earns moreprofit it tends to hire more credible auditor. On the other hand, when thecompany faces a financial distress, it probably would switch auditor aswell.]]>
