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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 9, No 2: July 2008" : 7 Documents clear
PENGUKURAN PERMANENT EARNINGS PADA HUBUNGAN DENGAN KEBIJAKAN DIVIDEND PERUSAHAAN : REVIEW PENELITIAN Wahyu Manuhara Putra
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Corporate earnings divided into a permanent component of earnings and transitory earnings will be very useful in estimating the future value of the company, that will be useful in decision making stock return. Be more relevant for investors and financial analysts in analyzing the earnings based on the permanent and transitory earnings. On permanent earnings will be more focused to get the gain from investments. One focus of research is based on this component is to test the relationship with the earnings dividend payment policy. Based on several studies obtained different results concerning the relationship with the permanent earnings dividend policy. Research that focuses on permanent earnings using two approaches to determine the accuracy of the proxy of permanent earnings. Determination of permanent earnings through the stock price and the latter by using the accounting profit.
CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN Nazaruddin, Ietje
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research try to explore wether the good corporate governance system related to corporate  performance.  Sample this study are companies listed in the Indonesia Stock Exchange.  This research find that good corporate governance no relationship to firm performance and value.  Result study not significant may be implementation the good corporate governance still new in Indonesia and than the effect nothing clear.
PENGARUH FAKTOR KULTUR ORGANISASI, MANAJEMEN, STRATEGI, KEUANGAN, AUDITOR DAN PEMERINTAHAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Eka Fransiska Firdaus; Erni Suryandari
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Accounting  fraud,  where  the  financial  reports  are  reported  not  in  compliance  with  the generally accepted accounting principles can undermines the credibility of the financial reporting system. Indeed the effects of accounting fraud can be devastating for investors. The objectives of the research is to explain the effect of organization culture, managerial, strategic, financial ratios, auditor factors and governance factors to the tendency of accounting fraud. The research population was 805 companies listed in the Indonesian Stock Exchange (IDX). The research samples were 125 public companies consisting 12 fraud firms and 113 non- fraud  firms.  Binary  logistic  regression  was  used  to  test  the  hypothesis.  The  results showed that number of related party transactions, firm size, and auditor's unqualified opinion affected the tendency of accounting fraud significantly. Current asset composition in total asset, capital turnover, aquitition, financial leverage, CEO age, CEO MBA, KAP, professional accountant and good corporate governance, These results advance the understanding of accounting fraud.
INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERUSAHAAN; SUATU ANALISIS DENGAN PENDEKATAN PARTIAL LEAST SQUARES Ervina, Maya; Abdurahim, Ahim; Suryanto, Rudy
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims to know the relationship between intellectual capital components (human capital, structural capital, and customer capital) with company’s performance and manufacture industry in Indonesia. This study examines 50 companies that listed in Indonesian Capital Market Directory from 2003 until 2007 the financial report that published every years. The result show that there is significant positive relations amng intellectual capital with company’s performance. But the result not support relationship between intellectual capital with future company’s performance and future company’s performance with rate of growth of intellectual capital (ROGIC).
PENGARUH TINGKAT KESULITAN KEUANGAN PERUSAHAAN TERHADAP HUBUNGAN ANTARA KONFLIK KEPENTINGAN DAN KONSERVATISMA AKUNTANSI Dina Rohana Kusumawati; Barbara Gunawan
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The aim of this research is to examine the effect of interest conflict on accounting conservatism and the effect of company’s financial distress on the positive relation between interest conflict and accounting conservatism. The sample of this research was extracted with purposive sampling method. The populations of this research are all of the manufacturing company, which are listed at Indonesian Stock Exchange (IDX). The 216 corporate financial statements were analyzed as a sample. The technique for examining hypothesis is simple regression analysis to examining the first hypothesis and Moderated Regression Analysis (MRA) to examining the second hypothesis by using SPSS 16.00 program. The results of the research show that: firstly, interest conflict has a significant positive effect on accounting conservatism. And the secondly, company’s financial distress have a significant positive effect on the positive relation between interest conflict and accounting conservatism.
PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI GOING CONCERN Alex Murtin; Choirul Anam
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research have a purpose to test the effect of audit quality, debt default and company financial condition to going concern opinion acceptance. The sample which used in this research is manufacture company which registered in Indonesia Stock Exchange between 2000-2007. The sample was taken with purposive sampling method and the resault 29 companies were match and fulfill the sample criteria. Hypothesis testing was done with regresion test tool from SPSS aplication program. The research result show that audit quality have positif effect and significant to the possibility of going concern opinion acceptance, debt default have positif effect and significant to the possibility of going concern opinion acceptance and company financial condition have negative  effect and significant to the possibility of going concern opinion acceptance.
TRANSPARANSI DAN AKUNTABILITAS TATA KELOLA PEMERINTAHAN DAERAH DALAM HUBUNGANNYA DENGAN PERWUJUDAN KEADILAN DAN KINERJA PEMERINTAH DAERAH: SUDUT PANDANG APARATUR DAN MASYARAKAT DI ERA OTONOMI DAERAH Pratolo, Suryo
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research examine the relationship among transparency, accountability, fairness, and performance of Wonosobo Local Government. There are two point of views (public and government officer perceptions) used in this research. Based on secondary data, path analysis was used to test the five hipotheses. The result of the analysis are: both transparancy dan accountability influence government performance. Transparency influence government’s performance directly while accountability influence on government performance indirectly through fairness. Each variable is on unoptimum level, so it can be concluded that the unoptimum government performance and fairness is influenced by unoptimum transparency and accountability. Based on this conclusions, it can be suggested to the local government in improving the transparancy and accountability to gain maximum government’s fairness and performance.

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