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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 298 Documents
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Mispricing pada Akrual Abnormal (Studi Empiris pada Bursa Efek Jakarta) Evi Gantyowati; Solichah Ratnawati
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
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.v4i2.12

Abstract

This research aims to test mispricing abnormal accrual on Jakarta Stock Exchange. It bases on Xie’s test (2001). Sample collecting method is purposive sampling. There are 42 manufacture enterprises as samples which match the criteria stated. The research uses industries model to estimate normal accrual. The Result shows that there is mispricing abnormal accrual.
Relevansi Nilai Akrual dan Residual Income Fakhtan Achyani
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
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.v4i2.13

Abstract

Value Relevance represents reporting of accountancy numbers owning a prediction relating to market values of equity. Accrual has important role in measurement of financial reporting. Elementary premise in accountancy of accrual is that profit which consist of cash flow operate for and accrual, will give better indicator for the profit of future, cash flow, and dividend; if compared to cash flow in this time and the past. Residual Income has economic component and accountancy. Economic profit represent of economic component of residual income. Though total the residual income is equal to total economic profit during specified period, role of accountancy influence period where reported economic profit and possible influence the amount of reported income residual of period to period. The accrual has important role in measurement of financial reporting and profit. The residual income represent a benchmark to assess accountancy relevancy data.
Perspektif Pelanggaran Perjanjian Utang: Pengujian Akrual dan Pilihan Metode Akuntansi Prihat Assih
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
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.v4i2.14

Abstract

Debt covenant usually is limited by accounting number and violation of it will cause the firm bear a cost. Such cost can be a penalty, that determined by creditors. The firm violate public debt covenant, so it will downgrade the obligation rating. The high cost of it drive the manager tends to hinder the violation. Result of many researches show that the firms tend to choose accounting method to increase earning when they near to debt covenant violation.
Perencanaan Pajak sebagai Upaya Penghematan Pajak Siti Rochmah Ika
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
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.v4i2.15

Abstract

Tax planning is an effort to minimize the tax liability. To achieve the objective of the Tax planning, tax complience and bookkeeping are required. Several strategies could be done to minimize the tax liability in several ways, such as choosing the business forms, choosing the area of business, consider the profit allocation in the end of year, delay to receive the income, and utilize discount.
Analisis Faktor-Faktor yang Mempengaruhi Underpricing pada Penawaran Umum Perdana Novita Indrawati
Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2005)
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.v5i1.16

Abstract

The objectives of this study are to obtain empirical evidence and test the factors that affect underpricing of Initial Public Offerings. The factors are proceeds, size, age, percentage of share offered, profitability, leverage, and market condition (IHSG). This study was carried out on the company that conduct Initial Public Offerings in period of 2000-2002 at Jakarta Stock Exchange, with two types of sample: 56 underpricing firms and total of sample of 67 firms as comparison. I use multiple regression analysis to test the hyphotesis. The results of this study indicate that size and leverage affected underpricing. But, other factors: age, percentage of share offered, profitability, and market condition did not affect underpricing.
Pengaruh Locus of Control, Tingkat Pendidikan, Pengalaman Kerja, dan Pertimbangan Etis terhadap Perilaku Auditor dalam Situasi Konflik Audit Renata Zoraifi
Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2005)
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.v5i1.17

Abstract

Cognitive variable (ethical reasoning) is not enough to predict and to explain ethical behavior of accountant, so personality variables (locus of control, years of education, and years of employment) need to be interacted with this cognitive variable in order to reveal this matter. This research developed from Tsui and Gul (1996) research, but this study adds two personality variables that are years of education and years of employment. Previous research has found that interaction between locus of control and ethical reasoning has significant effect to auditor’s behavior in audit conflict situation. The purpose of this research is examining empirically whether the interaction between cognitive variable (ethical reasoning) and personality variables (locus of control, years of education, and years of employment) effect to auditor’s behavior in audit conflict situation. This research use survey method. Research population was small audit firm in Central Java and Yogyakarta. Sample of this research were auditors, which work in audit firm in Solo, Semarang, and Yogyakarta. Multiple regressions were used to test all hypotheses. Result from statistic test show that the interaction between cognitive variable (ethical reasoning) and personality variables (locus of control, years of education, and years of employment) has significant effect to auditor’s behavior in audit conflict situation.
Relevansi Kandungan Informasi Komponen Arus Kas dan Laba dalam Memprediksi Arus Kas Masa Depan Bandi Bandi; Rahmawati Rahmawati
Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2005)
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.v5i1.18

Abstract

Target of this research is to know do cash flow component which consist of operation current, financing current and investment current have ability of predict for cash flow in the future. Second, does profit also have ability to predict for cash flow in a future period. In line with research target and problem hence, this research is executed by using method archival in its data collecting. Result of coefficient of regression indicate that predictor earnings do not absolutely have ability of prediction which better than cash flow predictor. Result of calculation of MAPE, t test and F test give conclusion that fifth model that is model that included all cash flow component and of earnings more pre-eminent than the other model. Result of this research consistence with researches which have been done previously expressing that resolving of cash flow become current components operation cash, financing and investment will improve relationship and matching with theory.
Perancangan Sistem Informasi Akuntansi pada Perguruan Tinggi Negeri sebagai Badan Hukum Milik Negara (BHMN) Santoso Tri Hananto
Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2005)
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.v5i1.19

Abstract

This research purposes are: (1) to find a suitable accounting information system design for state universities (PTN) as state enterprises (BHMN) and (2) to analyze differentiation accounting information system before and after state university as BHMN. The research uses case study method approach based on government regulation (PP) No.60 and 61 on the year of 1999, and the statement of financial and accounting standard (PSAK) No.45. The research takes place on Economic Faculty, Sebelas Maret University in Surakarta. The result of the research are: (1) the status of state university as state enterprise affected on information needed for decision making, especially on economic decision; and (2) characteristic of state university as state enterprise are combining budget system with accounting system, using accrual method, following the financial accounting process and management accounting, being shaped on accounting entities, using responsibility accounting, and serving financial report in the end of the year.
The Future of Management Accounting: Regaining The Relevance Through Value-Creation and Human-Relations Perspective Suwaldiman Suwaldiman
Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2005)
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.v5i1.20

Abstract

This essay argues that the future of management accounting depends on the ability of management accountants and researchers to move it from cost focus to value-creation and human-relations perspective focus. This essay examines the historical goals of management accounting, the future environment of management accounting and control system, and regaining the relevance of management accounting through value-creation and human-relations perspective. The historical goal of management accounting development has been intended to provide an accurate costing system, controlling efficiency, gaining competitive advantage, and achieving organization goals (mainly on profit). Therefore, management accountants are still performing as the collector and presenter of financial data to help managers in decision-making rather than as part of the team of decision-maker. In contrast, the future global competition as the main part of the language of business is expected to continue in the future. The rapid change of technology seems to develop continuously to compress lead times for managerial decision-making and innovation. Furthermore, social stakeholders will pay attention on the corporate social responsibility such as human relationship between managers and employees, environmental sustainability, customers’ safety, and the role of firms and managers in achieving the macro or national economic goals. To regain the relevance of management accounting and to deal with the future, the roles of management accountants have to move from collector and presenter of financial data to team member and change agent. Human-relations perspective seems to be more important as the main part of management accounting and control system. If management accountants are not able to deal with value-creation and human-relations perspective, it is expected that management accounting will lose the relevance for the second time.
Struktur Kepemilikan dalam Bingkai Teori Keagenan Slamet Haryono
Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2005)
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.v5i1.21

Abstract

Assymetry information or agency problems have been focused by accounting researcher in the last three decades. Considerable efforts have been made by accounting researchers to investigate reason and impilcation in bussiness includes in the stock prices. This study seeks to shed light on this issue and related to ownership stucture, The pattern of manager behaviour. Two aspects of information asymmetry between investors and management are identified and proxied in this study: (1) the availability of information, and (2) the willingness, resources, and ability to process the available information.

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