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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 14, No 2: July 2013" : 7 Documents clear
Membingkai Good Corporate Governance Amal Usaha Muhammadiyah dalam Kerangka Amanah Hafni, Diska Arliena; Harventy, Gina
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This paper examines the concept of Good Coorporate Governance that can be applied in the Amal Usaha Muhammadiyah (AUM). As one of Indonesia’s largest Muslim organization, Muhammadiyah has thousand of Amal Usaha. Amal Usaha efforts serves a packaged for Persyarikatan to realize the ideals of Muhammadiyah. Amal Usaha can be actually be used, as a means to gain profit, but if it is pulled back to the Amal Usaha purposes of Muhammadiyah profit oriented, that initially will have to support the activities of Muhammadiyah is non profit. It is then differentiate amal usaha efforts with other companies. So we need a concept of governance on Amal Usaha of Muhammadiyah is it not just referring to the principles of fairness, transparency, accountability and responsibility. However, this need frame of ‘amanah’ to harmonize efforts with Amal Usaha purposes sacred ideals of Muhammadiyah.
Pengaruh Penggantian Manajemen, Dewan Komisaris Independen, Kepemilikan Managerial, Kepemilikan Institusional, dan Kualitas Audit Terhadap Manajemen Laba Andan Yunianto
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study is to find out empirical evidence that the management turnover positively affects the earnings management and composition of independent board of director, managerial ownership, institutional ownership, and the quality of auditing negatively affect the earnings management, which is measured by using an absolute discretionary accrual. Sample of the study is consisted of 76 firms with 166 firm years from panel data of all manufacturing companies listed in the Indonesian Stock Exchange from 2006 to 2009. The study uses an ordinary least square regression to test hypotheses proposed. Result of the study indicates that the management turnover, composition of independent board of director and institutional ownership did not affect the earnings management, while the quality of auditing positively affects the earnings management.
Analisis Akuntabilitas dan Transparansi Pengelolaan Dana Pnpm Mandiri Pada Badan Keswadayaan Masyarakat Betul Kota Malang Vivi Dwi Aryanti; Masiyah Kholmi; Endang Dwi Wahyuni
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The aims of this study is to describe the accountability and transparency of PNPM Mandiri fund management in self supporting public agency (BKM) BETUL Malang by using indicators of accountability and transparency that have been determined by Indonesian governement. Object of the research is BKM BETUL. The data obtained from the questionnaires spread result and documentation relate the rule of BKM BETUL funding management in 2010-2011. The analysis showed that the accountability and transparency PNPM Mandiri fund management in BKM BETUL, from 13 indicators of accountability to ideal conditions, there were 10 indicators of accountability are fulfilled so the percentage obtained is 77%, which means that the condition is included in the fourth interval that is accountable. From 6 indicators transparency into ideal conditions, there are five indicators of transparency are fulfilled, so the percentage obtained is 83%, which means that the condition is included in the fourth interval that is transparent. Based on the analysis, it can be concluded that the PNPM Mandiri management of funds in the BKM BETUL been accountable and transparent.
Penerimaan Auditor atas Dysfunctional Audit Behavior: Sebuah Pendekatan Karakteristik Personal Auditor Evanauli, Ratna Prasetyoningrum; Nazaruddin, Ietje
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study is aimed at finding out the relationship between personal characteristics and dysfunctional audit behavior. The inconsistency results of previous studies about factors that lead to dysfunctional audit behavior make it necessary to do another research on this matter. This research is important because of the increasing demand from financial statement’s users on auditor professionalism in order to obtain a qualified audit report and dysfunctional audit behavior is one that threatens the quality of audit. The respondents in this study are auditors working at audit firms in Yogyakarta and Surakarta. The sample taken using convenience sampling technique. The hypotheses were examined by using SPSS 16.0 program. The results find that locus of control, performance, and religiosity are significantly influental on dysfunctional audit behavior where as turnover intention has no influence on dysfunctional audit behavior because p value (0,695) α (0,05).
Pengaruh Resiko Likuiditas Terhadap Profitabilitas Bank Konvensional di Indonesia Margaretha, Farah; Aditya, Krishna
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study is to acknowledge the relationship between conventional bank’s liquidity risk towards profitability, which companies are listed in Indonesian Stock Exchange between 2008-2011. The independent variables in this study are deposits, cash reserves, liquidity gap, and non performing loan, whereas dependent variable is profitability. The sampling method being used is purposive sampling with total number of 30 banks and the data analysis method being used is linear regression. The result of the study shows that there is positive relationship between deposits and cash reserves towards profitability, and negative relationship between liquidity gap and non performing loan towards profitability. This result indicates that to achieve maximum profitability, a firm has to manage it’s cash reserves and cash flows, whereas investor has to pay attention of total asset – total liabililties ratio and NPL ratio.
Aplikasi Penyusunan Laporan Keuangan Berbasis SAK Etap Pada Bagus Agriseta Mandiri Mega Indah Puspita Sari; Siti Zubaidah; Setu Setyawan
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study is to analyze the arrangement of existing financial report in Bagus Agriseta Mandiri and to conduct the implementation of financial report arrangement that is suitable with SAK ETAP in UKM Bagus Agriseta Mandiri. In this study, the researcher uses case study or field study research that is aimed to learn intensively on the background of problems, situation and the position of the event occurs in nowadays, to solve the problems occurs in company, also the environmental interaction of current social unit in its way (given). The result of this study shows that company only makes loss and profit report, but in its presentation, it still not appropriate with SAK ETAP and financial balance report, cash flow and company equity is not presented yet because of the company less comprehending the standard of arranging financial report. By the existence of SAK ETAP it is expected to create the uniformity in implementing accounting treatment and the presentation of financial report so that it can result appropriate information toward the need of users.
Pengaruh Ideologi Etis, Personal Benefit dan Komitmen Profesional Terhadap Perilaku Manajemen Laba: Sebuah Studi Eksperimen Ietje Nazaruddin
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study aims to investigate factors that influence earnings management behavior, namely: individual ethical ideology, professional commitment on earnings management policies and personal benefits. The samples used are 261 graduate students in Indonesia as a proxy for managers and accountants. Validity and reliability testing performed before hypothesis testing using structural equation models. The results showed support for the hypothesis. Personal benefits negative effect on professional commitment and ethical ideology. Professional commitment reduce support for the practice of earnings management, as well as ethical ideology on earnings management behavior

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