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[INDIKASI MANAJEMEN LABA OLEH CHIEF EXECUTIVE OFFICER (CEO) BARU PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI PASAR MODAL INDONESIA ]]>
<![CDATA[GERIANTA WIRAWAN YASA]]>;
<![CDATA[YULIA NOVIALY]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[One of motivations of earnings management is the CEOs turnover. The increase of CEOs turnover has placed CEOs at high risk position, so the earnings management is being held to show the good performance of management. The purposes of this research are to test whether new CEO would like to practice earnings management and to test how firm size and auditor’s reputation influence earnings management. Sample comprises manufacturing companies that changed CEO during 2000-2008 and listed on the Indonesia Stock Exchanges. Earnings management is measured by discretionary accrual (DA), calculated using modified Jones Model. The hypotheses of this research are tested using Independent Samples t-Test and multiple regressions. The result shows that there is an indication of earnings management done by new CEOs. Futher analysis result shows that the type of earnings management that had been done is income decreasing. Earnings management is influenced negatively and significantly by firm size, but it’s not influenced by auditor’s reputations.]]>
<![CDATA[ANALISIS TINGKAT PEMAHAMAN WAJIB PAJAK ORANG PRIBADI PADA PELAKSANAAN SELF ASSESMENT SYSTEM DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKAN ]]>
<![CDATA[NI LUH SUPADMI]]>;
<![CDATA[WIWIK ANDRYANI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[This research aims to study individual tax payers’ understanding on self-assessment system implementation. Sample determining by purposive sampling method consists of 60 tax payers having printing business. Data are collected using questionnaire and interview. Then the data are analysed using descriptive statistics method. The result reveals that level of tax payers’ understanding is good.]]>
<![CDATA[HERMENEUTIKA DALAM INTERPRETIVE PARADIGM SEBAGAI METODOLOGI PENELITIAN AKUNTANSI ]]>
<![CDATA[I GDE ARY WIRAJAYA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Previous researches have discussed mainly about technical and clerical aspects of accounting. This condition has limited the true knowledge of social and organizational role of accounting application. In the context of accounting research in Indonesia, this development is important due to the high variability degree of customs, culture, and religious. It might reflect the true reality and phenomenon in a real depth. Thus it is expected for accounting researchers in Indonesia accept research methodology developed in sociology and anthropology. This article aims to describe in depth the hermeneutic methodology in interpretive paradigm in accounting research.]]>
<![CDATA[ANALISIS PENGARUH OPINI AUDIT GOING CONCERN DAN PERGANTIAN MANAJEMEN PADA AUDITOR SWITCHING ]]>
<![CDATA[NUR WAHYUNINGSIH]]>;
<![CDATA[I KETUT SURYANAWA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Penelitian ini difokuskan pada masalah mengenai apakah opini audit going concern dan pergantian manajemen berpengaruh pada auditor switching. Tujuan penelitian ini adalah untuk mengetahui pengaruh opini audit going concern dan pergantian manajemen pada auditor switching. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa efek Indonesia tahun 2005--2009 dengan jumlah pengamatan sebanyak 247 sampel penelitian yang diperoleh dengan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis regresi logistik. Berdasarkan hasil analisis diketahui bahwa opini audit going concern tidak berpengaruh pada auditor switching karena pergantian akuntan publik dari KAP Big Four ke akuntan publik KAP Non Big Four dikhawatirkan dapat mengakibatkan respons negatif dari pelaku pasar terhadap kualitas laporan keuangan perusahaan. Pergantian manajemen tidak berpengaruh pada auditor switching karena kualitas audit akuntan publik dari KAP yang berafiliasi dengan The Big Four Auditors tetap diyakini memililiki kekuatan monitoring dan independensi yang tinggi.]]>
<![CDATA[ANALISIS KINERJA KAWASAN METROPOLITAN SARBAGITA ]]>
<![CDATA[NI MADE ADI ERAWATI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Performance appraisal is a process of recording and measuring activities realization to achieve organization’s mission. This research aims to investigate performance of local governments embracing the metropolitan area of Sarbagita (Denpasar, Badung, Gianyar and Tabanan). The performance is viewed from several aspects, that are independence rate, effectivity rate, efficiency rate, and harmony rate. Results show that all areas indicate increases in financial independence in 2007 and 2008, while effectivity rate of local government revenue are all above 100 percent which means extremely effective. Even though the average of local government revenue growth was relatively high i.e 43 percent, the growth of Denpasar City was negative in 2007. Civil servants expenditure growth varied among the areas. The growth was above 100 percent in Badung and Gianyar, but it was below 35 percent in other areas. The civil servants expenditure growth of more than 100 percent in Badung and Gianyar was too high compared to local government revenue growth of 43 percent, moreover if it is compared to the low, even negative growth of public expenditure in 2007 and 2008.]]>
<![CDATA[PENGARUH KEPATUHAN WAJIB PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PPH PASAL 25/29 WAJIB PAJAK BADAN PADA KPP PRATAMA DENPASAR TIMUR ]]>
<![CDATA[MARIA M. RATNA SARI]]>;
<![CDATA[NI NYOMAN AFRIYANTI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The purpose of this research is to examine the impact of taxpayer compliance and tax audit on company income tax revenue 25/29 at Taxation Office KPP Pratama Denpasar Timur for the period of 2004 to 2008. Population consists of active taxpayer during the period. Data are collected using several methods, including interview, documentation, and nonbehavioral observation. Regression model used has met the classical assumptions. Data are analyzed using multiple linear regressions. Based on analysis, it could be concluded that taxpayer compliance and tax audit simultaneously and partially affect company income tax revenue 25/29 significantly, and the dominant factor is tax audit.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[AGUNG SUARYANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Social and environmental responsibility has become one of disclosure component required for listing on Indonesia Stock Exchange (BEI). Disclosure is done on annual or sustainability report. This research examine factors influencing policy of social and environmental responsibility disclosure of manufacturers listed on BEI by expanding disclosure items. The disclosure items was identified based on Reporting Guidelines stated on the General Reporting Initiatives (GRI). Seventy nine items of disclosure were obtained. Factors expected to influence social and environmental disclosure policy are leverage, profitability, size of commissioner board, size of company, and managerial ownership. Sample consists of manufacturers disclosing social and environmental responsibility during 2007-2009 with 75 observations. The policy was measured by disclosure index on Reporting Guidelines as stated on General Reporting Initiatives (GRI). Hypotheses were tested using multiple regression. The result fails to support influence of leverage, profitability, size of commissioner board, and managerial ownership on social and environmental disclosure. Company size is the only factor to influence the disclosure, so it supports company size hypothesis in positive accounting theory.]]>
<![CDATA[PENGARUH IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) TERHADAP PENERAPAN GOOD GOVERNANCE ]]>
<![CDATA[JAJANG BADRUZAMAN1]]>;
<![CDATA[IRNA CHAIRUNNISA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[This research aims to study (1) the implementation of accountability system of government institution performance in 14 Local Departments in Ciamis Government Regency, (2) the aplication of good governance in 14 Local Departments in Ciamis Government Regency, and (3) the influence of implementation of accountability system of government institution performnace on the aplication of good governance in 14 Local Departments in Ciamis Government Regency. The research method used is descriptive method with cencus approach. Analysis method used is correlations coefficient analysis and determination coefficient analysis to process data collected using questionnairy survey. The result shows that (1) the implementation of accountability system of government institution performance in 14 local departments in Ciamis Government Regency is good, (2) the aplication of good governance in 14 local departments in Ciamis Government Regency is good, and (3) the implementation of accountability system of government institution performance has a strong correlations with the aplication of good governance in 14 local departments in Ciamis Government Regency.]]>
<![CDATA[PELUANG RISET AKUNTANSI BERBASIS AKRUAL DI INDONESIA ]]>
<![CDATA[SANSALONI BUTAR-BUTAR]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Studi akrual menunjukkan hasil yang konsisten bahwa akrual memiliki kandungan informasi tambahan di samping arus kas. Tulisan ini bertujuan untuk memaparkan hasil-hasil riset empiris berkaitan dengan akrual dan mengidentifikasi peluang-peluang riset yang dapat dilakukan di Indonesia. Sepanjang pengetahuan penulis, belum banyak atau belum ada studi di Indonesia yang secara spesifik menguji implikasi perbedaan persistensi akrual dan arus kas terhadap harga saham pada masa depan. Di samping itu, fenomena akrual yang banyak teridentifikasi dalam studi-studi empiris menggunakan data pasar modal Amerika Serikat belum tentu merupakan fenomena tersendiri pada perusahaan-perusahan di Indonesia.]]>
<![CDATA[PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN, DAN REPUTASI AUDITOR PADA PENGUNGKAPAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[NI PUTU MERIANI]]>;
<![CDATA[KOMANG AYU KRISNADEWI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that auditee could not survive. This going concern modification is not expected by companies because it would decrease public trust on the company’s image. This research aims to investigate the impact of financial condition, company growth, and auditor reputation on going concern audit opinion. The research object includes manufacturer listed on Indonesia Stock Exchange during 2008-2010 with 78 observations obtained using purposive sampling method. Data then is analyzed using logistic regression analysis. The result shows that the financial condition proxied by bankruptcy prediction model affect going concern auditor opinion negatively and significantly. While company size which is proxied by sales growth and auditor reputation which is proxied by audit firm size do not significantly affect the opinion.]]>
