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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 11 No 1 (2016)" : 7 Documents clear

Kompleksitas Tugas Sebagai Pemoderasi Pengaruh Orientasi Tujuan dan Self-Efficacy Pada Audit Judgment Anak Agung Surya Narayana; Gede Juliarsa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The research objective is to obtain empirical evidence of the ability of the task complexity in moderating the influence of goal orientation and self-efficacy on audit judgment. This research was conducted at the public accounting firm in Bali in 2015. The number of samples taken 70 auditors who are willing to participate in this study. The sample in this study was determined by saturation sampling method. Data was collected using a survey method. The data analysis technique used the analysis Moderated Regression Analysis (MRA). Based on the results of the study found that the task complexity is significantly moderate the influence of goal orientation and self-efficacy on audit judgment. The test results of interaction with the task complexity goal orientation (X1X3) showed a significance level of 0.003 and the results of testing the interaction of selfefficacy with the task complexity (X2X3) showed a significance level of 0.000. Keywords : Task complexity, orientation purpose, self-efficacy, audit judgment

Pengaruh Financial Leverage dan Profitabilitas Terhadap Income Smoothing Dengan Kualitas Audit Sebagai Pemoderas Rasinih Rasinih; Agus Munandar
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aimed to examine the effect of Financial Leverage and Profitability against income smoothing with Quality Audit as a moderating. Profitability measured by return on assets formula net income divided by total assets. Financial Leverage is measured by finding the ratio between total liabilities and total assets of a company. Meanwhile, with the smoothing Income Gain Flattening Index and Quality audits with dummy. The population in this study 134 company, with the period of 2011 until 2013, the Company analyzed 20 companies. The method of analysis used data from this study multiple regression analysis. But earlier, descriptive statistical analysis and classical assumption. Results of this study show variable financial leverage and profitability and significant influence on income smoothing. Keywords: Financial Leverage, profitability, income smoothing, quality audit

Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB) Ahmad Rifai; Biana Adha Inapty; Rr Sri Pancawati M.
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The purpose of this study to determine whether the planning, regulation, coordination, implementation, decentralization and human resources are all factors that influence delays in budget absorption. This type of research is a survey research with purposive sampling technique that personnel involved in the budgeting process and apparatus that are involved in the process of administration. The analysis technique used is multiple linear regression analysis to analyze the variables influence the planning, regulation, coordination, implementation, decentralization and human resources in the budget absorption. Results of the study found that the planning, regulation, implementation, decentralization, coordination and human resources do not affect the absorption delay budget. Future studies should broaden the scope of the sample and fix theindicator variables are used primarily for budgeting, planning-related issues. Keywords: Absorption budget, planning, regulation, coordination, implementation

Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit Pada Kualitas Audite Theresia Julina Rusli; I Dewa Nyoman Wiratmaja
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This research aims to find empirical evidence about the impact of workload and audit tenure on audit quality and using audit committee as a moderating variable. This research focused on manufacturing companies that listed on the Indonesia Stock Exchange. Sample was collected using purposive sampling method and resulted 31 companies as a final sample. The data are analyzed by using Moderated Regression Analysis (MRA). The results of this research indicate that the workload has a negative impact on audit quality. Audit tenure has a positive impact on audit quality. Audit committee reduces the negative impact of workload on audit quality. And audit committee reduces the positive impact of audit tenure on audit quality. Keywords: Workload, audit tenure, audit committee, audit quality

Pemahaman Mahasiswa Jurusan Akuntansi Atas Penerapan International Financial Reporting Standard dalam Menghadapi Masyarakat Ekonomi Asean Gayatri Gayatri; A.A G.P Widanaputra; Bambang Suprasto H.
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The aims of this research is to determine the accounting student’s of understanding the application of International Financial Reporting Standardin the Asean Economic Community. Data collected through questionnaires. The sampling technique is done by purposive sampling that students of the accounting department term IV and V of the school year 2014/2015 at the Faculty of Economics and Business, Udayana University. The analysis in this study uses procentage descriptive method. This research found that students from the accounting department are well understand the development of the profession, opportunities, and chalenges facing the accounting profession in the Asean Economic Community. Keywords: Accounting, IFRS, ASEAN economic community

Good Corporate Governance dan Ukuran Perusahaan Pengaruhnya Pada Tax Avoidance Vivi Adeyani Tandean
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aims to examine empirically the effect of the application of GCG and the size of the company on tax avoidance. This study was performed on companies listed on the Stock Exchange 2010-2013. Variables used are institutional ownership, the independence of auditors, the audit committee, and the size of the company as an independent variable and tax avoidance as the dependent variable. The research sample 84 manufacturing companies. The sampling technique using judgment sampling. Testing data using multiple regression analysis. The test results showed that only affects the audit committee on tax avoidance. Keywords: Corporate governance, size, tax avoidance

Pengaruh Corporate Governance dan Leverage Pada Agency Cost Nanda Sadewa; Gerianta Wirawan Yasa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The purpose of this research is to know the influence of corporate governance and leverage on agency cost. This research is done within the scope of the firms that listed in Indonesia Stock Exchange. Observation is done in all sectors of the firms in 2009-2013. Samples are defined by using purposive sampling method thus 92 samples are obtained that match with criteria. This research uses multivariate regression as analysis technique. The hypothesis of this research said that corporate governance and leverage have a negative influence on agency cost. The result shows that corporate governance and leverage have positive and significant influence on agency cost. This research prove that the increasing of corporate governance and leverage in a firm, agency cost also increased. Keywords: Agency cost, corporate governance, leverage

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