cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
Journal of Accounting and Investment
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26223899     EISSN : 26226413     DOI : 10.18196/jai
Core Subject : Economy,
Economics, Econometrics & Finance
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 11, No 1: January 2010" : 7 Documents clear
Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan Dan Pengungkapan Informasi Sosial Sebagai Variabel Intervening Farida Ikhwandarti; Suryo Pratolo; Rudy Suryanto
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.989 KB)

Abstract

The research was conducted to identify the social information disclosure on the companies listed in the Indonesian Stock Exchange at 2003-2007 and to analyze the effect of the companies characteristics toward firm value and the social information disclosure as the intervening variable. The companies characteristics consisting of the percentage of management ownership, leverage, company size, industry type and profitability were used as exogenuous variable and the social information disclosure all at once used as intervening variable. The endogenuous variable in this research were the firm value. The social information disclosure has focused on the voluntary disclosure. The voluntary disclosure on this research applied the annual reports which were measured by 32 items, while the procedures used were adopted from Glouter in Utomo (2000) and Rika and Islahuddin (2008). The statistical method used in this research was path analysis. This research used 267 sample companies non-financial sector listed and registered in the Indonesian Stock Exchange in 2003-2007. The result of this research showed that the industry types have significant effect toward the social information disclosure, the percentage of management ownership have significant effect toward the firm value and the industry types have significant effects toward the firm value.
PENGARUH KUALITAS AUDIT, OPINION SHOPPING, DEBTDEFAULT PERTUMBUHAN PERUSAHAAN DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDITGOING CONCERN Istiana, Siti
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.769 KB)

Abstract

This research have a purpose to test the effect of Audit Quality, opinion shopping, debt default, company growth and company financial condition to going concern audit opinion acceptance. The sample which used in this research is Manufacture Company which registered in Indonesia Stock Exchange use of 2006-2008. The sample was taken with purposive sampling method and the result 53 companies were match and fulfill the sample criteria. Hypotheses testing was done whit logistic regression test tool from SPSS application program. The research result show that audit quality does not effect to the possibility of going concern audit opinion acceptance, opinion shopping does not effect to the possibility of going concern audit opinion acceptance, debt default have effect to the possibility of going concern audit opinion acceptance, company growth does not effect to the possibility of going concern audit opinion acceptance, and company financial condition have effect to the possibility of going concern audit opinion acceptance.
PENGARUH PROGRAM EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK, NPWP SERTA SUNSET POLICY TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN Amaliyah, Mistaul; Murtin, Alex
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.935 KB)

Abstract

This research was conducted to see how perceptions tax extensification and intensification programe, tax identification number (NPWP), with sunset policy to tax compliance to the respondent an individual tax payer and the entity that reported as many as 250 tax on each KPP Pratama Yogyakarta, Sleman, wonosari, Wates, and Bantul taken by simple random sampling method. Data analysis using an analytical approach to structural equation models (SEM) software using partial least square (PLS). Test results that the perception of tax extensification and intensification programe, NPWP with facility sunset policy that has been applied by the Directorate General of Taxes has not impacted significantly to tax compliance with t-statistic value of each (0.70, 0098, 0.436) t-table (1.645). Test results that the perception of tax extensification and intensification programe has been implemented by the Directorate General of taxes can have a positive impact on facility sunset policy with t-statistics value of each of (1.742, 2.211) t-table (1.645). Test results that with the addition of NPWP provided by the Directorate General of Taxes can have a positive impact on tax compliance to the value of t-statistic (2.313) t-table (1.645). The perception of tax extensification programe and facilities sunset policy that have been implemented by the Directorate General of Taxes can have a positive impact on the addition NPWP with t-statistics value of each of (1.929, 2.626) t-table (1.645). The programs and facilities as well as NPWP implemented by Directorate General of Taxes should be increased and expanded again to the awareness of taxpayers in tax compliance to boost significantly impact (voluntary compliance)
PENGARUH TINGKAT SUKU BUNGA, JUMLAH BAGI HASIL, DANLQ 45 TERHADAP SIMPANAN MUDHARABAH PADA BANKSYARIAH DI INDONESIA Yustitia Agil Reswari; Ahim Abdurahim
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.97 KB)

Abstract

This research has a purpose to know the influence of interest, profit sharing, and LQ 45 to funding in Indonesian Syariah Bank Period 2006-2008. All trials in this research use the help of SPSS program. The trial of quality of data use Classic Assumption Test, whereas for the trial of hypothesis use multiple linier regression test consists oft-statistic test, determination R2 test, and statistic F test.The result of multiple linear regression test, thatis t-statistic test indicate that interest (BIrate) variable doesn't have an effect to funding. Profit sharing variable has a positive significant effect to funding, so that with LQ 45 has a positive significant effect to funding. Statistic F test explain that all of independent variabel (interest, profit sharing, and LQ 45) has an effect to funding, while for the trial of quality of data, explained that all of classic assumption test can be fulfilled.
PENGARUH KOMITMEN ORGANISASI DAN KOMITMEN PROFESIONALTERHADAP KEPUASAN KERJA AKUNTAN PUBLIK:ROLE STRESS SEBAGAI VARIABEL MODERATING R. Ardi Agung Heriawan; Barbara Gunawan
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.371 KB)

Abstract

The purpose of this research is to analyzed the influence of organizational commitment, professional commitment to job satisfaction of public accountants with a role stress as moderating variable. The samples of this research are 44 public accountants that worked at public accountants office which registered in Yogyakarta and Semarang. The data were analyzed by multiple regression method with moderating variable.The result of this analysis of individual test show that role conflict is not moderated of relation by organizational commitment with job satisfaction. Also with role ambiguity which not moderated or relation by organizational commitment with job satisfaction. The main practical implication of this research is that the public accountants organizational must be attention to jobs expectation of their auditors. Because that is the factors that rising the organizational commitment and in the future it will be to give a high school satisfaction.
ANALISIS HUBUNGAN ANTARA BELANJA MODAL, PENDAPATAN ASLI DAERAH, KEMANDIRIAN DAERAH DAN PERTUMBUHAN EKONOMI DAERAH Apriana, Dina; Suryanto, Rudy
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.79 KB)

Abstract

Effective fiscal decentralization carried out since 10 years ago, one side gives greater authority in managing the area, but on the other side raises new problems. This is because the level of fiscal readiness of different areas. Increased authority possessed by local governments is expected to increase the independence of the region by maximizing the potentials in order to stimulate economic growth. This study aims to test how much capital expenditure and regional own revenue affect regional sufficiency and economic growth. This research obtained the result that capital expenditures did not significantly affect the regional sufficiency, while regional own revenue has a positive and significant impact on regional sufficiency. This research also obtains the results that capital expenditure, regional own revenue, and regional sufficiency did not significantly influence economic growth.
ANALISIS RASIO KEUANGAN DAN FAKTOR NON KEUANGAN YANGMEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI AUDITGOING CONCERN PADA AUDITEE Veri Anang Putra; Erni Suryandari
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.819 KB)

Abstract

In this study, we attempt empirically to investigate the effect between financial ratios (liquidity, profitability, solvability, activity, leverage, sales growth, market value, size) and non financial factors (public accountant reputation, previous audit report, auditor-client tenure, audit lag) on going concern audit opinion. Sample of 148 manufacturing companies listed at Jakarta Stock Exchange from 2004-2007. Logistic regression is used to examine hypothesis.The results indicated that liquidity, profitabilitas, and previous audit lag are significantly affect the going concern audit opinion. On the hand, solvability, activity, leverage, sales growth, market value, size, public accountant reputation, auditor-client tenure, audit lag does not affect on going concern audit opinion.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2010 2010


Reset
Filter By Issues
All Issue Vol 25, No 1: January 2024 Vol 24, No 3: September 2023 Vol 24, No 2: May 2023 Vol 24, No 1: January 2023 Vol 23, No 3: September 2022 Vol 23, No 2: May 2022 Vol 23, No 1: January 2022 Vol 22, No 3: September 2021 Vol 22, No 2: May 2021 Vol 22, No 1: January 2021 Vol 21, No 3: September 2020 Vol 21, No 2: May 2020 Vol 21, No 1: January 2020 Vol 20, No 3: September 2019 Vol 20, No 2: May 2019 Vol 20, No 1: January 2019 Vol 19, No 2: July 2018 Vol 19, No 1: January 2018 Vol 18, No 2: July 2017 Vol 18, No 1: January 2017 Vol 17, No 2: July 2016 Vol 17, No 1: January 2016 Vol 16, No 2: July 2015 Vol 16, No 1: January 2015 Vol 15, No 2: July 2014 Vol 15, No 1: January 2014 Vol 14, No 2: July 2013 Vol 14, No 1: January 2013 Vol 13, No 2: July 2012 Vol 13, No 1: January 2012 Vol 12, No 2: July 2011 Vol 12, No 1: January 2011 Vol 11, No 2: July 2010 Vol 11, No 1: January 2010 Vol 10, No 2: July 2009 Vol 10, No 1: January 2009 Vol 9, No 2: July 2008 Vol 9, No 1: January 2008 Vol 8, No 2: July 2007 Vol 8, No 1: January 2007 Vol 7, No 2: July 2006 Vol 7, No 1: January 2006 Vol 6, No 2: July 2005 Vol 6, No 1: January 2005 Vol 5, No 2: July 2004 Vol 4, No 2: July 2003 Vol 4, No 1: January 2003 Vol 3, No 2: July 2002 Vol 3, No 1: January 2002 Vol 2, No 2: July 2001 Vol 2, No 1: January 2001 Vol 1, No 2: July 2000 Vol 1, No 1: January 2000 More Issue