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The Accounting Journal of Binaniaga
Published by STIE Binaniaga
ISSN : 25274309     EISSN : 25801481     DOI : https://doi.org/10.33062/ajb
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Accounting Journal of Binaniaga (Acc. J. Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management are covered by Acc. J. Binaniaga
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 4, No 2 (2019): December 2019" : 6 Documents clear
The impact of earning management on market earnings value: the causal study on the level of accruals Muljanto Siladjaja; Yuli Anwar
The Accounting Journal of Binaniaga Vol 4, No 2 (2019): December 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.717 KB) | DOI: 10.33062/ajb.v4i2.338

Abstract

The purpose of this research is to test investors capability to detect earning management after the period of publication, when the information from financial report plays critical role in investment’s decision. Given the feedback of investor’s reaction, this research provides an empirical model, that point out the earnings management as a message or signal of firm performance, particularly of negative perception on accruals’s opportunisties. This research uses path model analysis and multivariate regression, where the data have been collected from 2.560 observations. The unit of analysis of this research was all the listed companies in the period 20012017. The method of sampling was purposive sampling, which based on annual financial report. The findings of this research showed that all public firms have systematic method for earnings management, by distinguishing the positive and negative accruals, the discretionary accruals have the negative influence on the market value significantly, when we used the earning market ratio. When financial report had high accruals quality, it had positive perception from investors, while estimating the future prospect with high accuracy by obtaining usefulness of financial report. The indicator of earnings management, and working capital had been sensitive for investors, because of accruals in reporting firm’s performance. Keywords: Discretionary Accruals, Working Capital, Dividend Pay Out, Quality of Accruals, Cost of Capital.
The factors influencing audit quality and its impact upon judgement on materiality level Ahmad Winanto; Blasius Fembriyanto Trisno Saputro
The Accounting Journal of Binaniaga Vol 4, No 2 (2019): December 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.597 KB) | DOI: 10.33062/ajb.v4i2.339

Abstract

The purpose of this study is to determine profesionalism, professional ethics and experience on audit quality and effect of auditor upon judgement of materiality level. Data has been obtained by survey questionnaires, which is completed by auditors who work at Registered Public Accountants, started from junior up to partner level. The number of auditors of this study were 103 auditors from 16 Public Accounting Firm, period of January – May 2015. Data analyzed using Structural Equation Modelling (SEM) variance on (Partial Least Square). The result of this study has shown that professionalism and professional ethics have significant and positive influenced the auditor’ judgment on materiality level. And audit quality has significantly and positively influenced the auditor’ judgment on materiality level. Experience has not positively influenced audit quality and auditor’ judgement on materiality level. Keywords: Professionalism, experience , professional ethics, audit quality and auditor judgment on materiality level.
Financing infrastructure construction applying Indonesia syariah finance institutions Syarief Gerald Prasetya
The Accounting Journal of Binaniaga Vol 4, No 2 (2019): December 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.21 KB) | DOI: 10.33062/ajb.v4i2.340

Abstract

Since Indonesia is one of the countries having most Moslems in the world, itshould have been able to use Syariah financing to finance the construction to increase people welfare. Aims of this research are to understand the development of Syariah Finance Institutions, development of infrastructure construction in Indonesia and to see the extent of which the contribution of Syariah Finance Institution has been upon the infrastructure construction in Indonesia. Result of the analysis has indicated that total of Syariah Finance Institutions in Indonesia has been increasing each year and its assets has tended to increase accordingly. Infrastructure construction has tendedto elevate in Indonesia, however, it is still beyond other ASEAN countries. Contribution of Syariah Finance Institutions has been getting bigger upon theinfrastructure construction development in Indonesia, but it is still beyond other conventional finance authorities.Keywords: infrastructure, Syariah Finance Institution
Influence analysis of ownership structure on manufacturing company's performance in Indonesia 2012 - 2013 Darwin Marasi Purba; Jhon Herlan Sianturi
The Accounting Journal of Binaniaga Vol 4, No 2 (2019): December 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.939 KB) | DOI: 10.33062/ajb.v4i2.341

Abstract

The purpose of this study is to analyse the effect of ownership structure on profitability in the manufacturing sector listed in Indonesia Stock Exchange (BEI). Independent variables used for this study consist of institutional ownership, foreign ownership, and pubic ownership. Profitability is measured by ROA (Return On Assets). While leverage as firm size is used as the control variable. This research uses secondary data, namely the annual financial statements of listed manufacturing companies in Indonesia Stock Exchange for the years 2012, and 2013. The sampling method used was purposive sampling and data analysis model used was multiple regression analysis. Results from this study indicate that institutional ownership in a company has a positive and significant effect on firm performance. Meanwhile, the foreign ownership and public ownership has no a positive effect on firm perforrmance in a company. Keyword: Ownership structure, Return on assets (ROA), Firm performance.
Influence of organizational culture, supervision and environmental work towards discipline of Cicau village employees Rahmat Hidayat; Dadang Heri Kusumah
The Accounting Journal of Binaniaga Vol 4, No 2 (2019): December 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.053 KB) | DOI: 10.33062/ajb.v4i2.342

Abstract

Each organization is required to be able to optimize human resources and human resources who are able to work hard and have high productivity. Achieving high productivity is not an easy thing to do. An important factor for achieving high productivity is the implementation of work discipline from its employees. In order for the company's operational activities to run well, supervision is needed. The purpose of supervision is for employees to be careful in their work. Supervision is very important, because with the supervision, the employee is serious in working. In addition, the work environment plays an important role in humans who play a role in achieving success in human endeavor or work. The main basis for implementing the work environment is knowledge and attention to human behavior as a determining factor for organizational success. This study aims to determine the effect of organizational culture, supervision and work environment on village employee work discipline. This type of research is quantitative. For data collection includes observations, questionnaires, and literature studies. The analytical methods used are validity test, reliability test, classic assumption test, multiple linear analysis and hypothesis testing.  Keywords: Organizational culture, Supervision, Work environment, and work discipline.
The effect of budgeting based on performance upon the accountability of authority administration of Bogor municipality performance period 2014-2017 Agung Fajar Ilmiyono
The Accounting Journal of Binaniaga Vol 4, No 2 (2019): December 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.34 KB) | DOI: 10.33062/ajb.v4i2.337

Abstract

Budgeting based on performance is a type of budget used in public sector activities. This type of budget is influenced by environmental factors that must be predicted to determine the level of uncertainty high or low, so that the objectives for implementing financial reporting performance accountability can be achieved. The purpose of this study is to determine the effect of Budget Planning on Performance Accountability of Bogor municipality administration, to determine the effect of Budget Implementation on Performance Accountability of Bogor municipality administraion and to determine the effect of Performance Evaluation on Performance Accountability of Bogor municipality administration. This research was conducted at the scope of the Bogor municipality administration. This research was conducted at the scope of the Bogor municipality administration. The analytical method used is sample test t and multiple linear regression. the sample chosen using a random sampling method taken from 10 units of the Bogor City Regional Work Unit (SKPD) consisting of 50 respondents. The results of the study showed that Budget Planning and performance evaluation have a positive and significant effect on the Accountability of the Performance of Bogor municipality administration. While Budget Implementation does not affect the Accountability of Performance of Bogor municipality administration.. Keywords: Budget Planning, Budget Implementation, Performance Evaluation, and Performance Accountability

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