cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota denpasar,
Bali
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 10 Documents
 1 
Search results for , issue "Vol 6 No 2 (2011)" : 10 Documents clear
PENGUNGKAPAN TANGGUNG JAWAB SOSIAL LEMBAGA PERKREDITAN DESA (LPD) BERDASARKAN FILOSOFI TRI HITA KARANA I G.A. EKA DAMAYANTHI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (124.031 KB)

Abstract

The philosophy of Tri Hita Karana has been implemented in the social system of Hindu and nonHindu Balinese society. This philosophy emphasize on harmonizing relationship of human to the God (Parhyangan), human to human (Pawongan), and human to the environment (Palemahan). LPD as the custom village financial institution has a social responsibility to the society. This article explains that as a financial institution raising capital from the society has social and economic responsibility to them. According to Regional Act of Bali Province No.8 Year 2002, twenty percent of LPD’s net income shall be provided for the village development plan, and 5 percent for social fund of the village. This shows the role of LPD in increasing the society welfare. This article also describes several implementations of social responsibilities of LPD with Tri Hita Karana philosophy. To be able to show the responsibility, it is suggested for LPD to prepare social responsibility report periodically.
PERAN KOMPETENSI DAN INDEPENDENSI AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT KEUANGAN NEGARA WAHYUDIN NOR
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.562 KB)

Abstract

The act No. 15/2006 is concerned with the Audit Board of the Republic of Indonesia (BPK RI), while its authority refers to the article 9 (1). In performing its duties, BPK RI has an authority to recruit experts and/or external auditors that work on behalf of BPK RI. This act provides a great opportunity for motivated external auditors to audit state financial institution. To have a better knowledge of the audit bid in the government sector, it is important to understand external auditors’ opinion about their motivation in pursuing audit engagement of government audit market. However, the auditor’s motivation to pursue government audit market engagement would have an impact on audit quality. Good quality of audits requires both competency and independency. These qualities have direct effects on actual audit quality, as well as potential interactive effects. In addition, financial statement users’ perception of audit quality is a function of their perceptions of both competency and independency. This article explains competency and independency that influence audit quality if audit process in conducted by external auditor.
PENGARUH MODAL INTELEKTUAL PADA KINERJA PASAR PERUSAHAAN (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia) NI WAYAN YUNIASIH; DEWA GEDE WIRAMA; I DEWA NYOMAN BADERA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.759 KB)

Abstract

Intellectual capital is believed to be a contributing factor to companies’ performances and values. Several studies have been carried out on the influence of this capital to a company’s performance. However, the results still show some inconsistencies. Therefore, this study aims at re-evaluating the influence of intellectual capital through the addition of ownership structure as a control variable. Ownership structure needs to be controlled since, in Indonesia, it is likely to be concentrated due to the low rate of investor protection. Intellectual capital is measured by the VAICTM method, while the market performance is determined by the price to book value ratio. The sample is financial companies listed on Indonesian Stock Market during the 2004-2008 periods. The result of the analysis fails to support the hypothesis that intellectual capital is associated with firm’s values. The result probably is an indication that market is incapable to assess the value of a company’s intellectual capital because it has no standardized measure and the limited quantitative disclosure regarding intellectual capital.
KEMAMPUAN PREDIKSI LABA DAN ARUS KAS DALAM MEMPREDIKSI LABA DAN ARUS KAS PADA MASA MENDATANG P. D’YAN YANIARTHA S
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.497 KB)

Abstract

Capital market is a long-term source of fund. The exsistence of this institution is not only as a financial source, but also as an investment opportunity that involves the entire potential domestic as well as foreign public funds. In investment decision, investors need predictions to minimize risk. In this case, profit and cash flows are considered as sufficient sources of information. This research aims to examine profit and cash flows predictability.
DETERMINAN STRUKTUR MODAL PADA SEKTOR KEUANGAN YANG LISTING DI BURSA EFEK INDONESIA NI KETUT SUKASIH
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.495 KB)

Abstract

The purpose of this study is to investigate the influence of partial and simultaneous determinants of capital structure, including the cost of interest, dividend policy, size of the company, return on equity (ROE) and return on investment (ROI) and taxes paid in the financial sector. This research is limited to banking and lease corporation listing on the Indonesia Stock Exchange. Hypothesis is tested using multiple regression analysis and chow test. The results show that banking interest expense, dividend policy, company size, ROE, ROI and paid taxes simultaneously affect capital structure with adjusted R square value of 0.298 (29.8%) which means that 29.8% of the variation in capital structure can be explained by the six independent variables, interest, dividend policy, company size, ROE, ROI and taxes while the remaining 70.2% is explained by other variables. Results of the lease obtain the adjusted R square of 0.353 (35.3%) meaning that variation in capital structure can be explained by the six independent variables, while the remaining 64.7% is explained by other variables.
PENILAIAN KINERJA BADAN RUMAH SAKIT UMUM TABANAN BERDASARKAN BALANCED SCORECARD NI KETUT RASMINI; NI LUH SUPADMI; NI LUH PUTU HERAWATI SUCANDRA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.715 KB)

Abstract

As a government’s institution which gives health services, Tabanan General Hospital is one of the regional hospitals which has obtained ISO 9001:2000, meaning that it has fulfilled the standard of the management of quality. Having obtained ISO, its performance is necessarily evaluated both from the financial perspective and the non financial perspective. The problems which are discussed in this research are how good the performance of Tabanan General Hospital was if evaluated from the perspective of Balanced Scorecard such as financial, customers, internal business, and learning and growth perspectives. The performance in the perspective of finance is evaluated with reference to the value for money method, by which the degrees of its economy, efficiency and effectiveness are measured. The performance in the perspective of customer is evaluated with reference to the growth of customer and their satisfaction. The performance in the perspective of the process of internal business is evaluated with reference to the capacity of its infrastructure and the quality of its services. The performance in the perspective of learning and growth is evaluated with reference to the productivity of the staff and their job satisfaction.Based on the analysis carried out, the performance of Tabanan General Hospital from 2004 to 2007 was classified as being economical. However, its performance in 2008 was classified as being not economical. With regard to its efficiency, it was not efficient yet; however, it was classified as being effective. In the perspective of customers, the numbers of customers increased and viewed from their satisfaction, its performance was good enough. Viewed from the perspective of the process of internal business, the increased capacity of the infrastructure and the improved quality of the services, it can be stated that its performance was good enough. In the perspective of learning and growth, which was evaluated with reference to the increased productivity of the staff from 2004 to 2007, its performance fell; however, in 2008 its performance was good which can be seen from the increased productivity of the staff and their improved satisfaction.
PERANAN KONSERVATISME PADA INFORMATION ASYMMETRY: SUATU TINJAUAN TEORETIS I G.A.N. BUDIASIH
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.887 KB)

Abstract

Conservatism is one of mechanisms of corporate governance that could reduce managers’ capability to manipulate and overstate financial report, especially financial performance, so cash flow and company’s value could be increased. Conservatism is also important in decreasing agency cost and increasing the quality of financial information to increase company’s value and the share price. Financial statement employing principle of conservatism could reduce management chance to manipulate financial report and decrease deadweight loss as an agency cost emerged due to information asymmetry. Thus it can be said that conservative financial statement could reduce information asymmetry. Information asymmetry can be handled by forcing management to fully disclose the company’s condition on the financial statement. Another way is to monitor management conduct by employing independent auditor.
PERBEDAAN LIKUIDITAS SAHAM SEBELUM DAN SESUDAH REVERSE STOCK SPLIT (STUDI EMPIRIS PADA BURSA EFEK INDONESIA) LUSIANA FRANSISKA; ANNA PURWANINGSIH
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (162.236 KB)

Abstract

This research aims to empirically study stock liquidity differences between before and after reverse stock split done by companies listed on Indonesia Stock Exchange. Liquidity is measured by means of Trading Volume Activity (TVA). To test the hypothesis nonparametric test, Wilcoxon test, is used. Nonparametric test is in use for the data that are not normally distributed. The result shows that there is a significant difference between stock liquidity before and after reverse stock split.
PENGARUH PROFITABILITAS, SOLVABILITAS, REPUTASI AUDITOR, UKURAN PERUSAHAAN, KANDUNGAN LABA, DAN JENIS INDUSTRI PADA KETIDAKTEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN DI PT BURSA EFEK INDONESIA PERIODE 2007 - 2009 MADE GEDE WIRAKUSUMA; PUTU MANIK CINDRAWATI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.069 KB)

Abstract

The usefulness of financial report would decrease if it is not timely reported. The purpose of this study is to examine the impact of profitability, solvency, auditor reputation, company size, earnings content, and industry type on late publication of financial report on Indonesia Stock Market during period of 2007-2009. The hypotheses are tested using multiple regression technique. The results show that auditor reputation and company size significantly affect the late publication of financial reports of companies listed on Indonesia Stock Market during 2007-2009. Other variables, i.e profitability, solvency, and earnings information content do not affect the late publication. The control variable, industry type, also does not have any impact on the late financial report publication of the listed companies.
ANALISIS GENDER TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA DOSEN DI JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN RINI INDAHWATI; DELIANA DELIANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.245 KB)

Abstract

Based on Indahwati (2007), it can be concluded that students want lecturer to be more empathetic to them. The inability of lecturers to be empathetic to students is most likely due to the lack of job satisfaction. This research aims to present data about the level of lecturers’ job satisfaction to be analyzed by gender. The expected outcome of this research is the measurability of the level of lecturer’s job satisfaction in Accounting Department of State Polytechnic Medan and the degree of differences between male and female lecturers’ satisfaction. It could be concluded there is a significance difference between male and female lecturers’ job satisfaction.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2011 2011


Reset
Filter By Issues
All Issue Vol 18 No 2 (2023) Vol 18 No 1 (2023) Vol 17 No 2 (2022) Vol 17 No 1 (2022) Vol 16 No 2 (2021) Vol 16 No 1 (2021) Vol 15 No 2 (2020) Vol 15 No 1 (2020) Vol 14 No 2 (2019) Vol 14 No 1 (2019) Vol 13 No 2 (2018) Vol 13 No 1 (2018) Vol 12 No 2 (2017) Vol 12 No 1 (2017) Vol 11 No 2 (2016) Vol 11 No 1 (2016) Vol 10 No 2 (2015) Vol 10 No 1 (2015) Vol 9 No 2 (2014) Vol 9 No 1 (2014) Vol 8 No 2 (2013) Vol 8 No 1 (2013) Vol 7 No 2 (2012) Vol 7 No 1 (2012) Vol 6 No 2 (2011) Vol 6 No 1 (2011) Vol 5 No 2 (2010) Vol 5 No 1 (2010) Vol 4 No 2 (2009) Vol 4 No 1 (2009) Vol 3 No 2 (2008) Vol 3 No 1 (2008) Vol 2 No 2 (2007) Vol 2 No 1 (2007) Vol 1 No 1 (2006) More Issue