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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 332 Documents
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Kinerja Keuangan Memediasi Dana Perimbangan, Alokasi Belanja Daerah Pada Indeks Pembangunan Manuasia dan Pertumbuhan Ekonomi Ni Putu Ari Aryawati; I Putu Sudana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 1 (2018)
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 (6301.819 KB) | DOI: 10.24843/JIAB.2018.v13.i01.p04

Abstract

The aim of this study was to analyzes whether the fiscal balance transfer, regional allocation budget and regional financial performance directly affects the human development index and economic growth in the Regency / City throughout West Nusa Tenggara Province and indirect effect of fiscal balance transfer and regional allocation budget on human development index and economic growth with the financial performance as a mediating variable. Analysis of the data in this research used Partial Least Square (PLS) analysis. The results of the analysis show that there are positive affect between fiscal balance transfer and regional allocation budget on economic growth. Regional allocation budget has negative affect to HDI. Regional allocation budget influence partial mediation on human development index and economic growth with regional financial performance as a mediating variable.The result of this study, to maximize the HDI and economic growth of West Nusa Tenggara Province should consider the amount of fiscal balance transfer, regional allocation budget and regional financial performance because the variables are proven to affect HDI and economic growth of West Nusa Tenggara Province either directly or indirectly. Keywords: HDI, Economic Growth, Regional Financial Performance
PENGARUH KESEIMBANGAN JANGKA PANJANG DAN JANGKA PENDEK INDEKS DJIA, FTSE 100, DAX 30, CAC 40 DAN NIKKEI 225 TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) Andini Nurwulandari Ilzam Fuadi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 1 (2013)
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 (167.486 KB)

Abstract

ABSTRAK Penelitian ini dilakukan dengan tujuan untuk menganalisis dan mengetahui hubungan jangka panjang dan dalam jangka pendek perubahan DJIA, FTSE100, DAX30, CAC40, dan Nikkei 225 terhadap IHSG menggunakan cointegration dan error correction model . Hasil penelitian menunjukkan bahwa DJI, FTSE100, DAX30, CAC40, dan Nikkei 225 memiliki pengaruh dalam keseimbangan jangka panjang. Indeks FTSE100, DAX30, CAC40, dan Nikkei 225 memiliki pengaruh positif dan signifikan perubahan keseimbangan dalam jangka pendek terhadap IHSG, sedangkan indeks DJIA tidak memiliki pengaruh dalam perubahan keseimbangan jangka pendek akan tetapi nilainya positif. Kata-kata kunci : CAC40, Cointegration, DAX30, DJIA, Error Correction Model,FTSE100, IHSG, Nikkei225
HUBUNGAN KEAGENAN DAN HUKUM BESI DALAM MANAJEMEN LABA IDA BAGUS PUTRA ASTIKA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Agency conflict emerges from different interest between principals and agents. This conflict could be minimized by implementing executive compensation program, such as employee stock option program (ESOP). There are three stages of activities involved in earnings management, including before stock option announcement, before stock option granted, and before the option due (stock realization). During one quarter before the announcement date, earnings management occurs by decreasing reported earnings with discretionary accruals value of -0.75, while during one quarter after the announcement the value is still negative (-0.22). The value becomes positive during the second, third, and fourth quarter after the announcement, that are 0.33; 1.45; and 0.73 respectively. This condition shows that pattern of discretionary accruals change from negative to positive, meaning that there is incentive for executives to conduct the iron law during the three quarters after the announcement date due to earnings management occurs previously.
Pengalaman Memoderasi Pengaruh Idealisme dan Komitmen pada Keputusan Etis Konsultan Pajak di Wilayah Provinsi Bali Made Gede Wirakusuma
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 1 (2019)
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 (238.634 KB) | DOI: 10.24843/JIAB.2019.v14.i01.p02

Abstract

Tax consultants are indispensable as associates of the Direktorat Jendral Pajak to help in raising awareness about the importance of taxpayer compliance. This study aims to determine the influence of experience on the relationship between idealism and professional commitment to ethical decision-making by tax consultants. The questionnaires were sent to the respondents/sample (members of Ikatan Konsultan Pajak Indonesia [IKPI]) of Bali Province. The sample was determined using the purposive sampling technique. Ninety questionnaires from 109 respondents working as tax consultants in Bali Province were collected as a pilot research, with a useable response rate of 84.1%. The results of the moderated regression analysis (MRA) analysis demonstrate that experience reinforces the positive influence of the relationship between idealism and ethical decisions of tax consultants, while it has no effect on the relationship between professional commitment and ethical decision-making by tax consultants in Bali Province. Keywords: ethical decision, idealism, professional commitment, experience
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
PERBEDAAN PENGARUH BESARAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG MEMILIKI KOMITE AUDIT DAN DIAUDIT OLEH AUDITOR BERKUALITAS I G. A. EKA DAMAYANTHI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This research examines the effect of existence of audit committee andqualified auditor on the relationship between company’s size and leverage,and earnings management. This study is motivated by inconsistence resultsof previous studies on this topic. Supported by agency theory explainingproblem between the agent and the principal, researcher is motivated tocontribute on the importance of monitoring management performance by auditcommittee and qualified independent auditor.Sample consists of 364 manufacturing companies listed on the JakartaStock Exchange during 1999-2003. Earnings management is measured bydiscretionary accrual calculated using modified Jones Model. The effect ofaudit committee on the relationship between size and leverage is tested usingcoefficient difference test.The result shows that large companies tend to have small discretionaryaccrual, thus it would have better quality earnings. The existence of auditcommittee could reduce the effect of leverage on earnings management.Qualified auditor could diminish the effect of size and leverage on earningsmanagement.
Pengaruh Intellegence Quotient, Emotional Quotient, Spiritual Quotient, dan Tekanan Anggaran Waktu Audit Pada Perilaku Underreporting Of Time A. A.Ngurah Indrajaya; Ida Bagus Putra Astika; Ni Putu Sri Harta Mimba
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 2 (2017)
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 (148.678 KB) | DOI: 10.24843/JIAB.2017.v12.i02.P03

Abstract

ABSTRACT This study aims to explore the effect of the intellectual, emotional, spiritual and audit time of underreporting of time behavior. The method used in this study is explanatory research, which would explain the causal relationship between the four independent variables on the dependent variable. This study collected data through questionnaires. The population of this study are from public accountant auditors. This study used total sampling which used all population. While the data analysis includes descriptive analysis, the classical assumption test and verification analysis using Multiple Linear Regression Analysis. Based on the results of the analysis showed that Intellegence quotient, emotional quotient, spiritual quotient have a negative effect on underreporting of time behavior and audit time budget pressure have a positive influence on the underreporting of time behavior. The results showed that the level of Intellegence quotient, emotional quotient, spiritual quotient is high and the time budget pressure is low, the auditor will not do the underreporting of time behavior. Keywords: Underreporting of Time Behaviour, Intellectual Quotient, Emotional Quotient, Spiritual Quotient, Time Budget Pressure
ANALISIS TINGKAT PEMAHAMAN WAJIB PAJAK ORANG PRIBADI PADA PELAKSANAAN SELF ASSESMENT SYSTEM DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKAN NI LUH SUPADMI; WIWIK ANDRYANI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This research aims to study individual tax payers’ understanding on self-assessment system implementation. Sample determining by purposive sampling method consists of 60 tax payers having printing business. Data are collected using questionnaire and interview. Then the data are analysed using descriptive statistics method. The result reveals that level of tax payers’ understanding is good.
Development of Management Control System Research: Study on Behavioral Research in Accounting Journal (2006–2018) SeTin SeTin; Yvonne Augustine
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
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 (670.025 KB) | DOI: 10.24843/JIAB.2020.v15.i01.p12

Abstract

This paper provides a descriptive analysis of management control system (MCS) in BRIA journal from 2006 to 2018. A total of 180 articles were examined, resulting in the identification of 34 articles for further analysis. The analysis led to several findings. 1) Most of the articles use quantitative methods, examine MCS at the managerial level, and emphasize one- or two-dimensional control systems. 2) The dominant topics are strategic performance measurement system, budget, reward compensation system, and performance achievement. 3) The dominant independent variables are incentives, psychological, strategy performance measurement systems, and environmental dynamism. 4) The dominant dependent variables are performance and psychological variables. 5) Environmental dynamism and environmental uncertainty are the external contingencies that affect performance, and the most dominant internal contingency is the variable related to individual factors. 6) Finally, the majority of the article use contingency variables that tend to concentrate on increasing the number of independent rather than dependent variables. Keywords: Management control system, BRIA Journal 2006-2018
EFEKTIVITAS DAN KEMANDIRIAN KEUANGAN DAERAH OTONOM KABUPATEN/KOTA DI PROPINSI BALI TAHUN 2002 – 2006 A.A.N.B. DWIRANDRA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008)
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 (296.317 KB)

Abstract

This research aims to assess performance of financial independency and effectiveness of autonomous regencies/city in Province of Bali during the year of 2002 till 2006 as well as the development trend in the future. This study is a variation of previous studies that specifically related to the uniqueness of Bali as a tourist destination. This characteristic differentiates Bali from other areas because it is fragile to the impact of social, politic, safety and international relation issues. The data sourcing from regional budget of each regencies and city in Bali are analyzed using non statistic techniques consisting of financial ratios and trends analysis.The results show that financial effectiveness of the nine regions in Bali are relatively stable and effective, even some are very effective, meaning that the regions successfully implement the budget. However, the financial independencies are still low for 6 regions, but the remaining 3 are in good level (Badung, Denpasar, and Gianyar). The trend of independency is as follows: Jembrana is the best, followed by Tabanan, Gianyar, and Badung (good), and the rest 5 regions tend to decrease from performance of 2002.

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