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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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Analisis Faktor-Faktor yang Mempengaruhi Struktur Utang Perusahaan Go Public yang Terdaftar di Bursa Efek Jakarta Shiddiq Nur Rahardjo; Berty Hartatiningrum
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
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.v6i1.32

Abstract

Liabilities is one of company’s sources to fill its fund needs. According to the sources, liability (debt) divided into public debt and private debt. This research was conducted to analyze the influence of variables such as debt maturity, leverage, firm size, liquidity, and dividend payout ratio to the the debt structure of the go-public companies listed in Jakarta Stock Exchange. Besides, this research is also conducted to know the proportion of company’s debt structure. In conducting this research, the authors used purposive sampling method to collect the data with some criteria as follows: (1) Issuing bond at the year of 2000-2004 (2) Not including banking companys (3) Issuing the financial statement in the period of its bond’s issued. The selected samples are 50 companies. The authors used multiple linier regressions as the method of data analysis. Partially and simultanly, to determine the influence of independent variables, the writer used t-test and F-test with level of significance 5%. The result showed that there are three independent variables that proven has influence partially to the company’s debt structure; firm size, liquidity, and dividend payout ratio. The result of F-test showed that all of the independent variables used in this research have significance influence to the company’s debt structure.
Analisis Kebijakan Dividen dan Kebijakan Leverage terhadap Prediksi Kepemilikan Manajerial dengan Teknik Analisis Multinomial Logit Luciana Spica Almilia; Meliza Silvi
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
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.v6i1.33

Abstract

This research has a purpose to provide empirical evident about factors that affect probability of managers to engage in managerial ownership. The examined factors on this research are leverage policy, dividend policy, size, investment opportunity, profitability, tobins q, and equity market value. The samples consist of 337 firms which had not managerial ownership, 87 firms had 0,1% -14,61% managerial ownership, and 42 firms which had 16,61% - 76,50% managerial ownership. Moreover, it is chosen by purposive sampling. The statistic method used to test on the research hypothesis is multinomial logit regression. The result shows that leverage policy, investment opportunity, profitability, tobins q, and equity market value are significant variables in determination managerial ownership. This research also indicates that investment opportunity and equity market value are significant variables in determination firms which had small and large managerial ownership.
Pengaruh Leverage, Likuiditas, dan Saham Publik terhadap Luas Pengungkapan Sukarela dalam Laporan Tahunan Mujiyono Mujiyono; Magdalena Nany
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
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.v6i1.34

Abstract

Company’s annual report is one of the information that connecting the company’s management and their stockholders. The study about voluntary disclosure in an annual report will provide some insight about disclosure practices in Indonesian firms. The objective of this research was to give empirical evidence about the effects of leverage, liquidity, and firm public own proportion on voluntary disclosure both partially and simultaneously. Seventy four companies were analyzed by multiple regression analysis. The results show that leverage insignificantly has positive effect on voluntary disclosure. Liquidity also insignificantly has positive effect on voluntary disclosure. But firm public own proportion insignificantly has negative effect on voluntary disclosure. The result also show that leverage, liquidity, and firm public own proportion simultaneously have insignificant effect on voluntary disclosure .
Persepsi Mahasiswa Akuntansi Mengenai Faktor-Faktor yang Mempengaruhi Pemilihan Karir Eko Arief Sudaryono; Sri Rahayu; Doddy Setiawan
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
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.v6i1.35

Abstract

The aim of this research is to identifying student perception about factor that influences them to choose career. The samples were accounting students on the third year on the publics and private universities at Jakarta, Surakarta, and Yogyakarta. The results from Kruskal Wallis test shows that difference student perception about factors influencing career choices are financial reward, professional training, professional confession, work environment and demand from labor market. But they are indifference on social values and personality. Based on gender analysis the different student perception are financial reward, professional confession, social values, demand of labor market, and personality.
Pengaruh Asimetri Informasi pada Hubungan Antara Regulasi Perbankan dan Manajemen Laba serta Dampaknya terhadap Kinerja Saham (Studi Empiris pada Industri Perbankan di Indonesia) Rahmawati Rahmawati
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
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.v6i1.36

Abstract

The purpose of this research is to test the influence of information asymmetry at the relationship between banking regulation and earnings management and also its impact to stock performance. Result of this research can benefit to theory development, compiler of accountancy standard, regulator (Indonesian Bank) and also investor. Accountancy data are collected from ICMD (Indonesian Capital Market Directory) and/or annual report company which are provided by Center Capital Market Reference (PRPM)of Jakarta Stock Exchange. Population of this research is all public bank exist at Indonesian in the year 2000 until 2004 which enlist in BEJ. Diagnostic test was performed before data are analyzed using multiple regression model. Result of the diagnostic test shows autocorrelation that was corrected. Indication existence of earnings management at banking industry look at mean of discreationary accrual which level of unlike zero. Information Asymmetry moderate relationship between banking regulation about carefullness and earnings management. There is significant relationship between banking regulation about health level and earnings management. Specific accrual model show banks which are decreasing of health level and not compliance regulation about carefullness will increasing balance of productive assets loss allowance. Result of examination of market reaction show relationship between discreationary accrual, nondiscreationary accrual and operating cash flow with return abnormal cummulative have the character of three rank nonlinier. Market respond to announcement financial statement of banking industry that doing earnings management.
Persepsi Mahasiswa Akuntansi dan Mahasiswa Manajemen terhadap Profesionalitas Pendidikan Akuntansi Desmiyawati Desmiyawati; Julita Saidi
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
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.v6i1.37

Abstract

This study investigates whether undergraduate accounting education is more successful at instilling in accounting students a sense of responsibility to financial statement users than management students in Faculty of Economic of Riau University. The responses from 296 students were analyzed by using t-test. We find that senior accounting students oppose earnings management stronger than junior accounting students. We also find that senior accounting students opposed earnings management more stronger than senior students do in management disciplines. The senior accounting students' responses suggest that they are more strongly opposed to omitting or misstating financial information than junior accounting students and senior management students. The management students appear to have become less inclined to disclose potentially sensitive information than accounting students. The management students appear to believe stronger than the accounting students that Indonesia companies are burdened by complex accounting rules and that companies are forced to reveal unnecessary information. These results are consistent with socialization process taking place wherein accounting students learn to give priority to financial statement users' need, while students majoring in management disciplines come to identify more closely with the goals of corporate managers (Clikeman & Henning, 2000).
Analisis Kinerja Keuangan Perusahaan pada Saat Sebelum Melakukan Right Issue dan Setelah Melakukan Right Issue: Studi Empiris pada Bursa Efek Jakarta Beni Suhendra Winarso
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
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.v6i1.38

Abstract

The objectives of this research are to examine a difference of operating performance of companies pre-conducting right issue and post-conducting right issue. If there is a difference, is it significant? This research is use four financial ratios namely liquidity ratio, solvability ratio, profitability ratio, and activity ratio. This ratio is applicable to examine the performance of the company. Total of ten companies go public with purposive sampling method have chosen. This investigation applies a paired samples t-test to testify the hypothesis. Based on the ratios such as current ratio, quick ratio, leverage ratio, return on investment, return on equity, net profit margin, and total assets turnover, the analysis shows nothing significant statistically. This result of the research indicates that there is no significant distinction between pre-conduction and post-conduction of right issues.
Implikasi Signalling Theory atas Pengumuman Pembagian Dividend Cuts terhadap Reaksi Pasar Dian Indri Purnamasari
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
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.v6i1.39

Abstract

There were so many dicussions about how divident can influence value of a firm that have to be considered. Many studies approved that divident announcement can cause security buying rise fastly, but there is reducing in security selling. The amount of divident sometimes apreciated by investor as a signal. The problem is: Is the divident-cuts announcement always apreciated by investors as a bad news, so their reaction is bad? Actually, market (investors) didn’t always react negatively agains divident-cuts announcement, and didn’t always apreciate it as a bad-signal. Market could see another information content behind the bottom line of divident-cuts announcement. Market did’t see information content from bottom line information only, but also from another information content that cause firm made a divident-cut policy.
Corporate Social and Environmental Performance: A Comparative Study Between Indonesian Companies and Multinational Companies (MNCS) Operating in Indonesia Hasan Fauzi
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
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.v6i1.40

Abstract

This study addresses the following research questions: Are there any significant social and environmental performance differences between Indonesian companies and MNCs operating in Indonesia? Do the levels of social and environmental performances have positive association with financial performance? This study uses the approach to measurement of corporate social and environmental performance (CSEP) and applies each component of the CSR to determine the index of CSEP disclosure contained in the CARs. This variable includes the following components: human resource, community involvement, and environmental performance. The findings of the study are that in terms of social variable, the performance of Indonesian companies and MNCs is the same, while in terms of environmental perspective, performance of MNCs is better than the one of Indonesia companies. In Indonesian companies, the relation of corporate social and environmental performance does not exist, while in MNCs the relation is partially supported for social perspective and mostly supported for environmental perspective.
Market Reaction of Stocks Included-In And Removed-From Shariah Index: The Case of Kuala Lumpur Shariah Index Aulia Fuad Rahman
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
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.v6i2.41

Abstract

Since Bursa Malaysia launched Kuala Lumpur Shariah Index (KLSI) in April 1999, more than 70% of firms listed in Bursa Malaysia also listed in KLSI. As many companies listed in KLSI do not owned by Muslim, the phenomenon generates question on whether companies will get the ad-vantages from being listed in KLSI. This study is aimed at providing empirical evidence on whether the announcement of stocks included-in and removed-from KLSI has the information content and thus will be reacted by market as reflected in average abnormal return (AAR). Furthermore, this study will get into insight on whether market behaves differently to stocks included-in and removed-from KLSI. Using data from KLSI from 1999 through 2005, the results show that, on announcement day, AAR is found statistically positive and significant different from zero (AAR = 0.288%; t-statistic = 1.926) for stocks included-in, while statistically negative and significant different from zero (AAR = 0.660%; t = -2.857) for stocks removed-from KLSI. This implies that investors posi-tively (negatively) react to the stocks included-in (removed-from) KLSI as these firms are perceived as Shariah compliance (non-Shariah compliance) judge by Shariah Advisory Council (SAC). This study also show that CAR for stocks included-in is higher than stocks removed-from KLSI on days before and after announcement date.

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