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INDONESIA
Jurnal Akuntansi dan Bisnis
Published by Universitas Sebelas Maret
ISSN : 14120852     EISSN : 25805444     DOI : 10.20961
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.
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Articles 8 Documents
 1 
Search results for , issue "Vol 7, No 2 (2007)" : 8 Documents clear
Pengaruh Corporate Governance terhadap Peringkat Obligasi dan Yield Obligasi Yudi Santara Setyapurnama; A.M. Vianey Norpratiwi
Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i2.61

Abstract

This paper investigated the effect of corporate governance to bond ratings and bond yield. The proxies of corporate governance are institution ownership, independent committe, audit committee, and managerial ownership. Those proxies are independent variables, and the dependent variables are bond rating and bond yield. Logistic regression (logit) is used to examine first hipothesis, and multiple regression is used to examine second hypothesis. Sample are all bonds that issued period 2001-2003, and data are collected from Surabaya Stock Exchage and PT PEFINDO. The paper proved that implementation of corporate governance influences bond ratings and yields. The existence of independent committee have positive effect to bond rating but the opposite effect is to bond yield. The better of corporate governance implementation the higher bond ratings, but bond yields will decresase.. The existence of audit committee have negative effect to bond yield. It concluded that the existence of aucit committee give effect for investor judgement.
Overreaction, Underreaction, and Price Earnings Ratio Stock Anomaly at Jakarta Stock Exchange Rahmawati Rahmawati; Christiyaningsih Budiwati
Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i2.62

Abstract

This research examines the overreaction hypothesis in manufacturing company at Jakarta Stock Exchange (JSX) between years 2000 to 2002. The overreaction hypothesis predicts that securities suffering abnormally low return (losers) will subsequently experience abnormally high return. On the contrary, securities with abnormally high return (winners) will later experience abnormally low return. The overreaction hypothesis also stated that investor overreact in the initial period and subsequently correct themselves or people tend to overweight recent information and to underweight prior data. The sample obtained by using market adjusted model amounted to 15 loser stocks and 15 winner stocks. The results of this research seem to indicate that overreaction occurs separate in its move. Winners and losers are not constant overtime. Analysis independent sample t test, winners and losers do not show the different average abnormal return significantly. Implication on the efficient market hypothesis is the phenomena of overreaction shows that market is not efficient (especially Jakarta Stock Exchange), since the stock price can be predicted on the previous stock price. PER anomaly seems to low PER stock will better have high return than high PER stock.
Pengaruh Kualitas Audit, Kondisi Keuangan Perusahaan, Opini Audit Tahun Sebelumnya, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern Eko Budi Setyarno; Indira Januarti; . Faisal
Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i2.63

Abstract

In this study, we attempt empirically to investigate the relationship between audit quality, financial condition, previous audit report and sales growth on going concern audit opinion would receive a going concern opinion. A samples of 59 manufacturing companies listed at Jakarta Stock Exchange from 2000-2004. Logistic regression is used to examine hypothesis. The results indicate that financial condition (Altman Z-Score) and previous audit report are significantly affect the going concern audit opinion. On the other hand, audit quality and sales growth does not have effect on going concern audit opinion.
Membentuk Softskill Mahasiswa Akuntansi melalui Effective Team Building dalam Ruang Kelas: Sebuah Aplikasi Mcgrath’s Model Se Tin
Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i2.64

Abstract

This paper aims to provide guidelines for accounting educators who wish to promote team-building competencies within group projects. This paper also give the application how to build effective team in class usage of McGrath’s model and guidance that develops by Bryant and Albring (2006). The number of 50 accounting students in research methodology class of Maranatha Christian University participated in this application. The project is make a mini research. The results show that the students have a significant differences in their attitudes and behavior from the experience in the new team.
Analisis Pengaruh Komite Audit dan Komisaris Independen terhadap Perubahan Waktu Penyerahan Laporan Keuangan Perusahaan ke Bursa Efek Jakarta Ratna Septiyanti
Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i2.65

Abstract

Audit committee and independent board of commissioners are the component of corporate governance that required by Badan Pengawas Pasar Modal (Bapepam) to the listed companies on Jakarta Stock Exchange for improving their corporate governance mechanism. This article examines the influence of audit committee and independent board of commissioners on the time of audited annual report submission to the stock exchange. Hypotheses testing were based on the data of 112 listed companies and done by multiple regression method. The result shows that the size of independent board of commissioners and the audit committee that fit with Bapepam requirements, as expected, have a positive influence on the earlier submission time of audited annual report to the stock exchange. The time of forming of the audit committee, not as expected, have a negative influence on the earlier submission time of audited annual report to the stock exchange. This result indicates that audit committee and independent board of commissioners play a significant role in monitoring financial reporting. Audit committee and independent board of commissioners as the corporate governance mechanisms improve the relevance of financial report information by improving the timeliness of audited annual report submission to the stock exchange.
Peran Akuntansi Konservatisme dalam Mengurangi Konflik Bondholders-Shareholders terhadap Kebijakan Dividen Yasmin Umar Assegaf
Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i2.66

Abstract

This study is trying to examine the effect of conflict of interest between bondholders-shareholders over dividend policy on using of conservative accounting in financial report. This research hypothesized that using conservatism will reduce conflict between bondholders-shareholders over dividend policy. This study is using secondary data of manufacturing company that listed on BEJ, using convenience sampling method. We have 80 manufacturing companies that covered sample criteria. We used accrual based measurement of net income to get conservatism degree, and used proxy DIV level, STDROA and LEV to get the conflict level. We used ROA, SIZE, and SALESGRO as control variables. This research is mainly reffered to Ahmed et al. (2002). This research did not consistently found that conservative accounting plays an important role in mitigating bondholders-shareholders conflicts over dividend policy, because there are no severe conflict over dividend policy. Indonesian Companies have the lower rate of dividend distribution to shareholders, so that Indonesian investor are more concern of income volatility and company’s growth compare with dividend distribution rate, specially in the weak economic condition.
Corporate Governance Practice in Indonesia Doddy Setiawan
Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i2.67

Abstract

This article aims at analyzing the corporate governance practice in Indonesia. One of reason financial crisis happened in Indonesia is poor corporate governance (La Porta et. al, 2000; Johnson, et.al, 2000; Dyck, 2000; Husnan, 2000). Corporate governance is how to govern the firms. One of important characteristic Indonesian law is Indonesia using two-tier of board systems. Indonesian firms have boards of director and board of commissioner. Johnson et al. (2000), La Porta et al. (2000a,b), Husnan (2000), Tabalujan (2000) argues that poor corporate governance in the form of poor law enforcement as one factors that causing the financial crisis. Johnson et al. (2000) believes that weak law institution lead to depreciation and stock market decline in East Asia. The weak legal institution and poor law enforcement allowing large shareholder/managers expropriate minority shareholder. If the expropriation by managers increase because their stock falling, it will lead to low capital inflow and high capital outflow. These it will lead to decrease stock price and depreciation of currency exchange. Therefore Indonesia suffered from financial crisis.
Analisis Hubungan Activity-Based Costing dengan Peningkatan Kinerja Keuangan (Studi Empiris di Bursa Efek Jakarta) Barbara Gunawan
Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i2.71

Abstract

This study investigates the improvement in financial performance that is associated with the use of activity-based costing (ABC), and association between ABC used and relative improvement financial performance influenced the specific enabling factors identified. One hundred and sixty internal auditors of manufacturing company in Jakarta Stock Exchange are chosen as sample. Confirmatory factor analysis and structural equation modeling are used to investigate the relationship between ABC and financial performance. The result show 1) there is no positive association between ABC use and improvement in financial performance, but there is positive association between ABC use and improvement in return on investment (ROI) when ABC and other business strategic used simultaneously, 2) the association between ABC use and relative improvement in financial performance is not influenced by specific enabling factors identified.

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