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 7 Documents
 1 
Search results for , issue "Vol 9 No 1 (2014)" : 7 Documents clear
MOTIVASI SEBAGAI PENENTU PERENCANAAN KEUANGAN (SUATU STUDI PUSTAKA) Peter Garlans Sina
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 1 (2014)
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 (67.437 KB)

Abstract

ABSTRACTThe aim of this research was to help a family and every household to make financial planning immediately in order to achieve prosperity and not to postpone financial planning. Those who have high motivation tend to stay motivated in trying to fulfill financial freedom. Therefore, it can be started by fulfilling basic needs such as the realization of basic financial transaction, and up to controlling personal finance to the highest need which is the management of personal finance.Keywords :   financial planning, financial transaction, motivation, personal finance
REAL EARNINGS MANAGEMENT SEBAGAI PREDIKTOR RASIO PEMBAYARAN DIVIDEN DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN Putu Sinta Ayu Diasari; I Gusti Ngurah Agung Suaryana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 1 (2014)
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 (112.182 KB)

Abstract

ABSTRACTReal earnings management is one of important issue in earnings management activity. This study was to examine the influence of  real earnings management on firm’s value through dividend payout ratio (DPR) as intervening variable. The result of path analyst was an increase in real earnings management would decrease firm’s value. Real earnings management did not influence dividend payout ratio. Dividend payout ratio did not influence firm’s value. Dividend payout ratio (DPR) was not an intervening variable, because there was no influence of real earnings management to firm’s value through dividend payout ratio.Keywords : earnings management, DPR, firm’s values
PENGUJIAN VALIDITAS EMPIRIS CAPITAL ASSET PRICING MODEL DI PASAR MODAL INDONESIA Yolanda Marsyella Simangunsong; Dewa Gede Wirama
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 1 (2014)
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 (128.708 KB)

Abstract

ABSTRACTA careful analysis of securities trading, supported by thorough and accurate data needed to determine the level of returns and risks in investing. The global financial crisis led many academics to question the validity of market efficiency and the Capital Asset Pricing Model which is one of the estimation model that can determine the return and risk relationship. This study aimed to test the empirical validity of Capital Asset Pricing Model in Indonesian capital market. This study used a quantitative approach with 45 firms as sample (270 observations) which were incorporated on LQ45 stock index in the period of August 2012 until January 2013. Simple linear regression analysis was conducted to obtain an overview of the relationship between beta and return. The analysis showed that beta did not explain return. In addition, four other predictions that were used to empirically test the Capital Asset Pricing Model could not be fulfilled. This meant that the Capital Asset Pricing Model was not valid in the Indonesian capital market.Keywords: beta,CAPM, LQ45, return
ANALISIS FAKTOR-FAKTOR PENERIMAAN OPINI AUDITOR DENGAN MODIFIKASI GOING CONCERN (Studi Empiris di Bursa Efek Indonesia) Angga Patria Gama; Sri Astuti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 1 (2014)
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 (138.555 KB)

Abstract

ABSTRACTThis research aimed to determine the effect of audit quality, prior year auditor’s opinion, company growth, company size, audit delay, and the expertise of audit committee on the acceptance of auditor’s opinion with going concern modification, both simultaneously and partially. This research used secondary data obtained from the annual reports published on the official website of the Indonesia Stock Exchange www.idx.co.id. Samples were companies listed on Indonesia Stock Exchange from 2008 – 2011. This research used purposive sampling and obtained 1.143 observation data. The hypotheses were examined using logistic regression. Results of simultaneous test showed that audit quality, prior year auditor’s opinion, company growth, company size, audit delay, and the expertise of audit committee significantly influenced the acceptance of auditor’s opinion with going concern modification. Partial test results indicated that prior year auditor’s opinion, company size, and audit delay significantly influenced the acceptance of auditor’s opinion with going concern modification, while audit quality, company growth, and the expertise of audit committee did not significantly influence the acceptance of auditor’s opinion with going concern modification.Keywords: auditor, audit opinion, going concern
PENGARUH KINERJA KEUANGAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA TERHADAP RETURN SAHAM ' Sumarno
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 1 (2014)
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 (155.258 KB)

Abstract

ABSTRACTFinancial performance is information acquired regarding company’s internal condition such as portrayed in financial statements. Financial statement information is composed of various ratios such as liquidity,  activity, profitability, and leverage ratios. The purpose of this study was to assess financial performances of national  private banks which have foreign exchange division based on impact of Debt To Equity Ratio (DER), Loan to Deposit Ratio (LDR), Price to Book Value (PBV), Net Profit Margin (NPM), and Operational Expense vs. Operational Income(BOPO) as independent variables to stock return as dependent variable. The population was composed of national private banks which have foreign exchange division actively listed in Indonesian Stock Exchange since 2006 to 2009 and  proper samples taken were 16 out of 36 banks by purposive sampling method. Result of this study showed that all DER, LDR, PBV, NPM, and BOPO variables could be utilized by investors to analyze and predict stock return. DER, PBV, and LDR variables had positive and significant impact on stock return, while BOPO variable had a negative and significant impact on stock return. NPM variable was proven insignificantly affecting stock return.Keywords: BOPO, DER, LDR, NPM, PBV
METODE GROUNDED THEORY DALAM RISET KUALITATIF I Gusti Ayu Nyoman Budiasih
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 1 (2014)
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 (113.158 KB)

Abstract

ABSTRACTThis article discusses how the grounded theory method is applied in a qualitative research. Qualitative research using grounded theory method starts from the data to achieve a theory, it does not begin with theory nor test a theory, therefore a grounded theory research requires numerous well-planned and systematic steps or procedures. Qualitative research procedure using the grounded theory method consists of several steps: 1) problem formulation stage, 2) theoretical overview usage stage (if necessary), 3) data collection and sampling stage, 4) data analysis stage, and 5) conclusion and report writing stage. Nevertheless, those five stages of grounded theory research occur simultaneously. Researcher observes, collects, and organizes data and constructs theory from data at the same time. One important technique in grounded theory research is constant (fixed) comparison process in which every data is compared to all other data one by one. Data can be collected through interviews, observation, recording, or combination of these methods. Quality of grounded theory research is largely determined on a well, correct, and disciplined execution of those steps.Keywords: grounded theory, qualitative research
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA LINGKUNGAN BERBASIS PROPER PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Candra Widi Sari; I Gusti Ketut Agung Ulupui
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 1 (2014)
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 (137.07 KB)

Abstract

ABSTRACTThis study was an associative study aimed to find the influence of company’s characteristics such as profile, size, leverage, profitability, and growth on PROPER-based environmental performance. The research object was the PROPER-based environmental performance for period 2010-2012. The samples used were 18 companies with 54 financial statements. Samples were taken by purposive sampling method. Data collection techniques was using documentation. The analysis technique used was multiple linear regression. Based on the results of the analysis, it was found that profile, leverage, profitability and growth had no effect on the PROPER-based environmental performance. While size had a positive effect on the PROPER-based environmental performance.Keywords: company’s characteristics, environmental performance, PROPER

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2014 2014


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