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 PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[KADEK JULI SUARDANA]]>;
<![CDATA[I KETUT SURYANAWA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Researches on relationship between budget participation andmanagerial performance have shown inconclusive evidences. Thereforemoderating variables are necessary. Organization commitment is one of thesevariables. High commitment makes individual doing his/her best for thesuccess of the organization. This research is conducted in SKPD Offices inBadung Regency. The purpose is to investigate the effect of budgetparticipation on managerial performance and to examine whether organizationcommitment can moderate the relationship between budget participation andmanagerial performance. Respondents consist of member of management,whether top, middle, and lower level. Sample is defined using purposivesampling technique.Result of the first hypothesis test shows that budget participationsignificantly and positively affects managerial performance. The second testresults that organization commitment is not able to strengthen the relationshipbetween budget participation and managerial performance. Some limitationsof this research comprise the use of self rating scale on measurement ofmanagerial performance, and the use of only one moderating variable. Furtherresearch could measure financial performance and also consider using othervariables that expected to moderate the relationship between budgetparticipation and managerial performance.]]>
<![CDATA[PENGANGGARAN PARTISIPATIF SEBAGAI MOTIVASI KINERJA MANAJER ]]>
<![CDATA[EKO HARIYANTO]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Researches about effects of participative budget on manager’sperformance have been undertaken considerably. However, the results ofwhich have been conflicting. This is due to the differences in theintervening and moderating variables used. The issue of whether higherlevels of participative budget enhance managers’ performance has beenwidely studied in the accounting literature. Current empirical findings,however, have shown that it has indirect relationship, suggesting thatbudgetary participation does not have influence manager’s performance,but rather is conditioned on other intervening variables.This study aims, first, to examine the effect of participative budgeton manager’s performance, and to examine the indirect effect of goalcommitment and motivation as intervening variable. Second, it aims toexamine the effect of leadership style as a moderating variable in therelationship between participative budget and goal commitment.The data collected by survey questionnaires. One hundred andfifteen middle level managers, who were randomly chosen from stateowned enterprises in Indonesia, are participated in this research. Partialleast Square (PLS) to run a structural equation modeling (SEM) techniquewas employed to analyze the data.The finding showed that participative budget does not significantlyinfluence manager’s performance. Participative budget increases themanagers’ performance through the increase of goal commitment, whichhas a significant, positive effect on motivation. Furthermore motivationalso has a significant, positive effect on managers’ performance.Leadership style moderates the relationship between participative budgetand goal commitment.]]>
<![CDATA[INCREMENTAL COST SEBAGAI SALAH SATU ALTERNATIF PADA PENGAMBILAN KEPUTUSAN JANGKA PENDEK ]]>
<![CDATA[NI MADE ADI ERAWATI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Relevant cost has been considered as an important factor in decisionmaking based on the concept of different analysis for different purposes. Onetype of relevant cost is incremental cost, which is additional cost when analternative is not chosen in a process of decision making.A decision can be classified as long and short range decision. Example ofshort range decision is special order, which is order from a buyer asking pricebelow normal price, and often management directly refuses this order withoutfurther consideration. Concept of incremental cost can be used to evaluate thiskind of problem.Some considerations in implementing the concept include costidentification, idle capacity, and variable costing system. Incremental costanalysis involves comparison among additional order, additional cost andcontribution margin from the special order. This concept supported by variablecosting method is important for companies implementing job order costing systembefore deciding to accept or refuse a special order.]]>
<![CDATA[ANALISIS HUBUNGAN ANTARA KEPEMILIKAN SAHAM MINORITAS DAN DIVIDEND PAY OUT RATIO DENGAN LABA DAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[ANDINI NURWULANDARI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[This research investigates issue of protection for minorityshareholders of Indonesian public companies. Specifically, the researchexamines relationship between minority shareholders and dividend payout ratio with earnings and investment opportunity as moderatingvariables.Research population includes non monetary companies listed on JSXin 2002, 2003, and 2004. Sample is gathered by purposive samplingmethod, that is companies distributing dividend in 2002 (55 companies),2003 (67 companies), and 2004 (75 companies). Multiple regression andlogistic regression model are used to analyze data.The result reveals that positive impact of minority shareholders onDPR is due to their interests is unwell protected. Further more, they arealso not able to influence dividend distribution decision when companiesearn profit.]]>
<![CDATA[KECUKUPAN PSAK 18 TENTANG AKUNTANSI DANA PENSIUN DALAM MENGAKOMODASI KEBUTUHAN STANDAR AKUNTANSI INVESTASI TANAH DAN BANGUNAN ]]>
<![CDATA[A. A. N. B. DWIRANDRA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Accounting has power to control organization and social activities throughnumbers stated on the financial report. One way to produce these magnificentnumbers is through the match of accounting treatment with accounting standard.This article criticizes whether the need of accounting standard on propertyinvestment of the pension fund has sufficiently been accommodated by PSAK 18.This study is motivated by an expectation that PSAK 18 does not providesufficient support on the matter, because firstly, management of pension funddoes not use PSAK 18 as the only basis for financial reporting; secondly, pensionfund transactions is unique and develop rapidly thus the existing standard is notsufficient.The result shows that PSAK 18 has not been able to sufficientlyaccommodate the need of accounting standard on property investment related tomeasurement concept and presentation of the following transactions (1) jointlyacquired investment asset; (2) the appropriate and inappropriate investmentaccording to investment direction; (3) differences in investment status; and (4)notes on financial report. It is recommended to revise PSAK 18 by adjustingsentences and adding clauses.]]>
<![CDATA[MANAJEMEN LABA DAN MOTIF YANG MELANDASINYA ]]>
<![CDATA[IDA BAGUS PUTRA ASTIKA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Financial report is a tool of agent’s (management’s) responsibility toprincipal (owner) in the agency relationship. Recently, more parties need thefinancial report because the entity has more contract relationships. Thiscontract relationship is called nexus of contracts, which shows how managersand shareholders control costs to maximize the company’s value.In preparing financial report, management uses accrual accountingwhich is considered able to provide more accurate information than cashaccounting due to the possibility of applying matching principle. Earningsmanagement phenomenon exist in financial reporting of an entity becauseaccounting standards still provide opportunities to choose accountingtreatment to be used. This would give chance for earnings management tohappen.Assumptions laid behind earnings management are opportunisticconsideration (personal interest), efficient contract, and decisions made basedon accounting income. Earnings management is done through discretionaryaccruals which is a function of expected income. Various patterns of earningsmanagement include: (1) taking a bath; (2) income minimization; (3) incomemaximization; and (4) income smoothing.]]>
<![CDATA[HUBUNGAN TRANSAKSI DENGAN PIHAK-PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA DAN KUALITAS AUDITOR DENGAN PRAKTIK MANAJEMEN LABA ]]>
<![CDATA[RAHMAT FEBRIANTO]]>;
<![CDATA[ERNA WIDIASTUTY]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[This research aims to answer two questions. First, whether relatedparty transactions relate to earnings management and, if they do, whichtransaction, among those reported, that correlate with earningsmanagement? Second, since those transactions are characterized by theircomplexities and those complexities, then, relate to informationasymmetry, does auditor quality can mitigate earnings managementpractice?We choose non-financial related firms as our samples. Those 45chosen firms were listed from 1996 to 2006 on JSX. We conduct testsbased on full samples and split samples. Samples are divided based onthe size of their accounting firms. Results show that two out of six relatedparty transactions measures are statistically related to earningsmanagement. Moreover, samples audited by bigger accounting firms havehigher abnormal accruals than samples audited by smaller accountingfirms. This result implies that the earlier manage their earnings number.Even though our results are not consistent among differentmeasures of related party transactions, we, however, can conclude thatopportunistic managers can take advantage of the transactionscomplexities. We argue that standards must be reconsidered how thosetransactions should be disclosed to public. Auditors must be made awareof the consequences to them of not being aware of this opportunisticbehavior.]]>
<![CDATA[LAPORAN KEUANGAN PEMERINTAH PUSAT (LKPP) TAHUN ANGGARAN 2008 MASIH DENGAN ”DISCLAIMER OPINION” ]]>
<![CDATA[I KETUT BUDIARTHA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[BPK RI (the state auditor body) plays a significant role tomaterialize and apply the principle of transparency and accountabilityon state financial report. Interim audit is conducted before the yearlyfinancial audit. During the process of evidences collection, an auditorfrequently faces a limitation of audit scope. An auditor must stayindependent and look independent to maintain independency onopinion, judgment, as well as recommendation. The purpose of thisresearch is to examine the effect of interim audit, scope of audit, andindependency on auditor opinion judgment of auditors of BPK RI BaliProvince Representatives.Data are collected using survey method administered to staffs ofBPK Bali Province. Data consisting of 44 responses are analyzed usingmultiple regression model.The result shows that judgment of auditor opinion is able to beexplained by variables of interim audit, scope of audit, andindependency with value of R2 of 73.4 percent. While t-test resultshows that partially the three variables also affect auditor opinion.]]>
<![CDATA[PENGARUH PEMERIKSAAN INTERIM, LINGKUP AUDIT, DAN INDEPENDENSI TERHADAP PERTIMBANGAN OPINI AUDITOR (STUDI KASUS PADA BPK RI PERWAKILAN PROVINSI BALI) ]]>
<![CDATA[SUHARTINI SUHARTINI]]>;
<![CDATA[DODIK ARIYANTO]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[BPK RI (the state auditor body) plays a significant role tomaterialize and apply the principle of transparency and accountabilityon state financial report. Interim audit is conducted before the yearlyfinancial audit. During the process of evidences collection, an auditorfrequently faces a limitation of audit scope. An auditor must stayindependent and look independent to maintain independency onopinion, judgment, as well as recommendation. The purpose of thisresearch is to examine the effect of interim audit, scope of audit, andindependency on auditor opinion judgment of auditors of BPK RI BaliProvince Representatives.Data are collected using survey method administered to staffs ofBPK Bali Province. Data consisting of 44 responses are analyzed usingmultiple regression model.The result shows that judgment of auditor opinion is able to beexplained by variables of interim audit, scope of audit, andindependency with value of R2 of 73.4 percent. While t-test resultshows that partially the three variables also affect auditor opinion.]]>
<![CDATA[PENGARUH KEPERCAYAAN DAN UMUR TERHADAP KINERJA INDIVIDUAL DALAM PENGGUNAAN TEKNOLOGI INFORMASI ]]>
<![CDATA[ENDANG RAINO WIRJONO]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The goal of this research is to examine the effect of ones’intrinsic variable on the use of information technology at work as wellas the motives on using information technology to succeed at work.The multiple regression analysis is used to test three hypotheses. Theresult shows that trust can effect ones’ performance in usinginformation technology which support previous study performed byJumali (2005). The result also proves that intrinsic factors shape ones’self efficacy in using information technology.]]>
