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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 8 No 2 (2013)" : 7 Documents clear
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM BUMN SEKTOR PERTAMBANGAN PERIODE 2007-2010 Risca Yuliana Thrisye; Nicodemus Simu
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRACTThis research aimed to determine the impact of financial ratios to stock return. The object of this research was state-owned mining companies listed on Indonesia Stock Exchange during 2007-2010 periods. Financial ratios used in this study as the independent variables were current ratio (CR), total assets turnover ratio (TATO), debt-to-equity ratio (DER), and return on assets (ROA). The data used in this research were quarterly data, based on quarterly financial statements, starting from the first quarter of 2007 to the fourth quarter of 2010, which were analyzed using multiple regression analysis. Furthermore, hypothesis was tested using  t-test and F-test based on the 5 percent significance level. Hypothesis tested using t-test showed that the ratio of CR, TATO, and ROA, partially, did not have a positive and significant effect on stock returns. Instead, DER had a negative and significant impact on stock returns. The test results with F-test found that all selected financial ratios did not have significant effect on stock returns.Keywords: CR,  DER, ROA, return, TATO
PENGARUH KARAKTERISTIK AUDITOR DAN JENIS USAHA KLIEN PADA RENTANG WAKTU PENYELESAIAN AUDIT . Rustiarini
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRACTTimeliness of financial statements publication or referred to audit delay is the length  of the completion time of the audit as measured from the date of the closing fiscal year until the date of the issuance of audit reports. This research aimed to investigate the effect of auditor characteristics (age, education level, experience) and type of client business on the length of audit completion. Sample of this research were auditor in public accountant offices in Bali on 2012. Data was collected by questionnaire and was analyzed with multiple regression analysis. The results of this research showed that independent variable variation can be explained by audit delay about 53,2 percent. F-test showed that the model of regression can be used for estimating audit delay. Examination of hypothesis indicated that age, education level, and type of client business did not have significant effect on audit delay, but experience had significant effect on audit delay.Keywords: auditor characteristics, timeliness, type of client business
PENGARUH PROFESIONALISME, INDEPENDENSI, DAN PENGALAMAN AUDITOR PADA KUALITAS AUDIT BADAN PENGAWAS LEMBAGA PERKREDITAN DESA (LPD) I Gede Adi Dharma Putra; I Gede Suparta Wisadha
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRACTA micro finance institution provides public financial services for micro to small business activities as well as low-income earners that are not able to access formal financial institutions. Village Credit Institution (called LPD) is a micro finance institution. It is supervised by a control body named Badan Pengawas, which acts as an internal auditor. The performance indicator of the control body would be the increase of audit quality and audit report, thus increase the function and credibility of the control body.  The aim of this research was to examine the effect of auditors’ professionalism, independence, and work experience on audit quality of control bodies of LPD in Denpasar city. A survey towards 33 LPD in Denpasar with 3 respondents each was conducted, providing 99 respondents in total. Samples are taken using purposive sampling method, including head of LPD, members of control body, and internal auditors. Data was collected using questionnaire and observation conducted in 2012. Data was then analyzed using multiple linear regressions. Hypotheses were tested using F-test and t-test. The results showed that simultaneously, auditor professionalism, independence, and experience affected audit quality of control body of LPD. Partially, each of independent variable affected audit quality of the control body of LPD in Denpasar city.Keywords: auditor experience, audit quality, independence, professionalism
ANALISIS POTENSI PAJAK DAN RETRIBUSI DAERAH KABUPATEN SLEMAN TAHUN 2006 – 2010 Andreas Suryo Adi; Firma Sulistiyowati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRACTThe research aimed to determine: the level of effectiveness of each local tax and retribution, the growth rate of each local tax and retribution, the level of contribution of each local tax and retribution toward total local taxes and retributions at Sleman Regency year 2006 – 2010 and each condition of local taxes and retributions calculated with potential matrix (whether included in the prime, potential, developing or underdeveloped category) at Sleman Regency. The type of this research was case study. The data were taken by doing interview and documentation. The techniques of the data analysis were calculating effectiveness ratio, growth ratio, contribution ratio, and potential matrix. The result of this research showed that the effectiveness level of each local tax and retribution revenue was more than 100%, but there were still four local retributions which were under 100%. The growth rate of each local tax and retribution was positive but there were three types of local retributions that were negative. The level of contributions in each tax toward local taxes were not potential but there were two kinds of local taxes that were potential, and for the local retributions, there were four local retributions which were in potential category. Excluding those four, the retributions were not potential. In potential matrix, there were two types of local taxes and four types of local retribution in prime category.Keywords:  contribution, effectiveness, growth rate, local  tax, potential matrix, retribution
EFEK MODERASI LOCUS OF CONTROL PADA HUBUNGAN PELATIHAN DAN KINERJA PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG Wayan Wiriani; Putu Saroyeni Piatrini; Komang Ardana; Gede Juliarsa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRACTThis study was conducted at BPR in the Badung regency by taking a sample of 120 employees who have completed training and were divided into 4 groups. Data analysis technique used is descriptive analysis and univariate ANOVA variants assisted with SPSS version 16.0. This study aims to examine the effects of training on performance, to test the effects of locus of control on performance and examine the moderating effects of locus of control in relation training to performance. The results research shows  that of the four hypotheses proposed all showed significant differences. The main effect of training on performance   are significant that means there are  differences in average performace among employee high level training with low-level training. The main effect of locus of control  on performance are significant that means  there are significant differences in average performance of employees between the level of internal locus of control with the level of external locus of control. Interaction effect between level of training to the level of locus of control is significant that means are influence together between a training with  locus of control on the performance of employees in the BPR  of Badung  regency. The implication of this research is when companies face financial resource constraints, so can not carry out training program in high-intensity, then the company should hire employees who have internal locus of control. Companies should prioritize prospective employees who have internal locus of control in the selection  of employees and training so that training programs have been made   to improve performance.Keywords: training, internal locus of control, external locus of control, performance
PENGARUH DESENTRALISASI FISKAL PADA PERTUMBUHAN EKONOMI DENGAN KESERASIAN BELANJA DAERAH SEBAGAI VARIABEL PEMODERASI A.A.N.B. Dwirandra
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRACTThis research aimed to get empirical evident of moderating impact of local expenditure properness to the influence of fiscal decentralization to economic growth in order to prove that the impact of fiscal desentralization was not linear but contingent to economic growth. Data had been tested and fulfill the classical assumption dan model fit test. Based on multiple regression, analyses concluded that local expenditure properness and fiscal decentralization influenced  economic growth, partially and simultaneously. Further, local expenditure properness increased the influence of fiscal decentralization toward economic growth with parameter of PDRB but not for parameters of PDRB per capita and IPM.Keywords: decentralization, economic growth,  index,  properness
PREDIKSI PERINGKAT OBLIGASI DENGAN PERSISTENSI LABA, FREE CASH FLOW, DAN RISIKO LITIGASI , Zurohtun
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRACTThis study investigated the usefulness of accounting information (e.g. earnings persistence, free cash flow, and litigation risk) to predict bond rating. Samples consisted of 32 manufacturing firms listed on Indonesian Stock Exchange over 2005-2007 period and rated by PEFINDO. Binary logistic regression was used to test the hypothesis. The hypothesis in this study was supported, whereas earnings persistence, free cash flow, and litigation risk were useful to predict bond rating. Higher earnings persistence would increase bond rating. Higher free cash flow would increase bond rating. This study could not find evidence that higher litigation risk would decrease bond rating.Keywords: bond rating, earnings persistence, free cash flow, litigation risk

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