Jurnal Akuntansi dan Bisnis
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.
Articles
318 Documents
Measuring The Ethical Awareness and Ethical Orientation of Accountants
Hanung Triatmoko
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret
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DOI: 10.20961/jab.v6i2.42
This research aimed to identify individual ethical dimension in ethical decision making (ethical awareness) and impacts of ethical dimension in ethical decision making (ethical orientation).The respondents of this study involved students of Accounting program who had taken Auditing 1 at the Economic Faculty of Sebelas Maret University. Data were obtained by distributing research ques-tionnaires to students. Data analysis used factor analysis and regression. Among the four dimensions of ethical i.e. moral equity, relativism, contractualism and utilitarian (and egoism), result analysis showed that the highest mean was relativism. This research results were consistent with Cohen’s (1996). Meanwhile regression analysis results indicated that relativism turned out to be the most sig-nificant factor affecting ethical measurement. This result was not consistent with previous research stating that moral equity was the most significant factor.
Voluntary Demand for External Auditing, Internal Auditing, and Audit Committees by Family Business
Anis Widjajanto
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret
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DOI: 10.20961/jab.v6i2.43
Some research has investigated voluntary demand for auditing (external auditing and internal auditing) by family businesses. The result of the impact of the proportion of nonfamily management in the firm, the proportion of nonfamily representation on the board of director, firm size, and debt on the existence of the external auditing and internal auditing by family businesses is not consistent. This study investigates the impact of the proportion of nonfamily management in the firm, the proportion of nonfamily representation on the board of director, firm size, and debt on the existence of the external auditing, internal auditing and audit committee by family businesses. The respondents are head of accounting department or finance of family businesses. 140 questioners were sent to respondent (mail survey) and 24 were returned and analysed. Result from logistic regression analyses provides support for the hypothesized impact of the two agency proxies (the proportion of nonfamily management in the firm, the proportion of nonfamily representation on the board of director) on demand for external auditing, internal auditing and audit committee. Firm size doesn‟t influence the existence of external auditing, internal auditing and audit committee in family businesses and debt doesn‟t influence the existence of external auditing in family businesses.
Pengaruh Motivasi terhadap Hubungan Kejelasan Sasaran Anggaran dan Partisipasi Penyusunan Anggaran dengan Akuntabilitas Kinerja Instansi Pemerintah
Ehrmann Suhartono
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret
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DOI: 10.20961/jab.v6i2.44
This study tries to understand and prove the influences of (1) local government budget goal clarity and local government budget participation on local government institution’s performance accountability (2) motivation on the relation of budget goal clarity and budget participation as well as local government institution’s performance accountability. The subjects of this study are 148 middle and lower managers in local government institutions including section heads/department heads/sub-section head in governmental institutions under the municipality and regencies in the Special Provinces of Yogyakarta. The results show that budget goal clarity and budget participation influence local government institution’s performance accountability. Then motivation acts as moderating variable in the relation of local government budget goal clarity and local government budget participation with local government institution’s performance accountability.
Pengaruh Asimetri Informasi, Regulasi Perbankan, dan Ukuran Perusahaan pada Manajemen Laba dengan Model Akrual Khusus Perbankan (Studi Empiris pada Industri Perbankan di Indonesia yang Terdaftar di BEJ)
Rahmawati Rahmawati;
Zaki Baridwan
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret
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DOI: 10.20961/jab.v6i2.45
The purposes of this research are: (1) to test the influence of information asymmetry on earnings management, (2) to test the influence banking regulation on earnings management, (3) the influence of firm size on earnings management. This research data are collected from ICMD (Indonesian Capital Market Directory) and/or annual report company which are provided by the Capital Market Reference Center (PRPM) of Jakarta Stock Exchange (JSX) and also financial statement of public banking companies published by Indonesia Banking Directory. Population of this research is all public banks existing in Indonesia in the year 1999 until 2004 which are enlisted in JSX. Purposive sampling method is used to collect data, and 120 observations are collected. Specific accrual model are used to decomposition accrual total into discretionary and nondiscretionary accrual. The existence of earnings management in banking industries is indicated by discretionary accrual not equal to zero. Banks which have not suffered health level degrade and have not violate the regulation of carefulness will do a greater earnings management by increasing balance PPAP in order to increase their assets quality. This conclusion support the research of Beaver and Engel (1986), Wahlen (1994), Moyer (1990), Niswander and Swanson (2000).
Analisis Efisiensi Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Sebelum dan Sesudah Berlakunya Undang-Undang Perpajakan 2000
Siti Rochmah Ika
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret
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DOI: 10.20961/jab.v6i2.46
The main objective of this study is to examine the efficiency of listed manufacture company before and after the implementation of Tax Reform 2000. Further more, this study particularly focused on the efficiency of food and beverages, tobacco, and automotive industry sectors before and after the implementation of Tax Reform 2000. Variables that are used to measure the performance are financial ratios including liquidity ratio, solvability ratio, and profitability ratios. Sample of this study consist of a hundred and thirty listed manufacture companies. Wilcoxon signed rank is utilized to test the ratios individually. Moreover, Wilks Lambda Manova test is used to test the ratios simultaneously. The finding of this research indicates that the efficiency of the manufacture (all sectore) and automotive industry companies before and after the implementation of Tax Reform 2000 are statistically different. In terms of testing the financial ratios individually, the efficiency of manufacture and automotive industry companies are significantly different in all ratios. However, the differences are temporary and not consistent. In contrast, the efficiency of food and beverages companies and tobacco companies are not significantly different before and after the implementation of Tax Reform 2000.
Analisis Pengaruh Mekanisme Corporate Governance terhadap Kualitas Laba
Wawan Setiawan
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret
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DOI: 10.20961/jab.v6i2.47
Corporate governance is required to control the behavior of corporate management to act not only for their own benefit but to contribute to the company owner. The mechanism of corporate governance should better minimize manipulation by managers like earnings management so that the reported earnings quality may increase. Based on this matter, a test to prove empirically if corporate governance mechanism can influence the quality of company’s earnings. The sample leads to a conclusion that variables of managerial, institutional ownerships and audit committee positively and significantly influence earnings respon coefficient (ERC). It indicates that corporate governance mechanism influences the reported earnings quality.
Analisis Risiko dalam Penganggaran Modal dan Karakteristik Organisasi yang Mempengaruhinya
Laeli Budiarti
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret
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DOI: 10.20961/jab.v6i2.48
This study examines the influence of a number of key organization characteristics on the extent of use of risk analysis in capital budgeting. A principal objective of this study a to identify those firm specific characteristics and to develop a descriptive contingency model that explain which firm are more likely to use risk analysis in capital budgeting. Questionnaires were distributed to 189 managers that participated in seminar conducted by Asosiasi Manajemen Indonesia (AMA) in Bandung. A total of 98 usable responses were received, representing a usable response rate of over 52%. Using factor analysis and regression analysis, the result indicate that managers who use risk analysis more extensively tend to be those who work in organization that are characterized by greater risk taking, supportive information systems, long term incentive schemes and high managerial learning. No significant relationship between perceived environmental uncertainties and risk analysis in capital budgeting were found. Overall, the result indicate that to capture the benefits of risk analysis, the use of risk analysis techniques should match the setting and strategies of organization. For example, establishing a motivational reward structure and developing a supportive information systems, seem to be more important than fine-tuning the organization's basic structure and environmental uncertainty.
Earnings Management antar Industri dan Faktor-Faktor Pembatasnya pada Perusahaan Publik di Bursa Efek Indonesia
Tatang A. Gumanti;
Marmono Singgih
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret
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DOI: 10.20961/jab.v6i2.49
The purposes of this study are twofold, first, it examines differences in the level of earnings management at industrial level. Secondly, it examines the factors affecting earnings management of companies in the manufacturing sector listed at the Jakarta Stock Exchange. A sample of 109 companies with financial years of 2001 and 2002 were examined. Earnings management is proxied using discretionary accruals standardized by firm’s total assets. Leverage, company size, assets growth, sales change, and profitability were regressed over discretionary accruals. The findings reveal that there is no significant difference in the level of discretionary accruals among industry examined. Sales change and profitability both have positive and significant effect on discretionary accruals.
The East Asian Crisis : An Analysis of Remedies Applied to Malaysia and Indonesia
Marion Pircher
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret
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DOI: 10.20961/jab.v6i2.50
Development in Malaysia and Indonesia was similar until 1997, when the financial crisis hit many countries in the region. But after Malaysia introduced controls on capital outflows and a fixed exchange rate regime („unorthodox‟ policies), with Indonesia following the advice of the IMF („orthodox‟ policies) the countries experienced different development paths. In this paper the remedies employed by the two countries were compared. A „difference-in-difference‟ technique and a ratio analysis were used. The comparison shows that Malaysia recovered faster with lower costs for the economy, while Indonesia began its recovery only in 2002 with a huge burden for the future.
Transfer Informasi Intra Industri di Sekitar Pengumuman Inisiasi dan Omisi Dividen
Cahyaningsih Cahyaningsih
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret
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DOI: 10.20961/jab.v7i1.51
This research focuses at announcement of dividend initiations and dividend omissions. This research investigates stock prices reaction of rival firms (nonreporter) in the same industry with the announcing firms (reporter) from firms that have active trading share. This study used sample of 18 reporter and 79 nonreporter for dividend initiation, 9 reporter and 53 nonreporter for dividend omission during 2000-2004 time periods. The result of the study shows that on the announcement of dividend initiations and omissions have significant effects on valuation of nonreporter firms in the same industry. Those announcement cause competitive effect. This research also investigates characteristic variables of reporter firms that influence on stock prices reactions nonreporter firms (as investors reaction), that are size, growth, and risk. The statistic methods used to test hypothesis are t-test and multiple regression analysis. The result of the study shows that size and growth are significant, that can explain the magnitude of the transfer information intra-industry, but variable risk is not significant.