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Journal of Accounting and Investment

ai
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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 442 Documents

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Pengaruh Tindakan Supervisi, Kompleksitas Tugas dan Profesionalisme Auditor terhadap Kepuasan Kerja Auditor Hasanati Hasanati; Akram Akram; M. Irwan
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to examine and find the empirical evidence the effects of Supervisory Action, Task Complexity, and Auditor’s Profesionlism toward Auditor’s Job Satisfaction. The samples of this study are the Internal Control Officers (APIP) in Regional Inspectorate in Sumbawa Island, Nusa Tenggara Barat Province. Total sample are 81 which consists of 50 Auditor Officers (JFA) dan 31 Control Officers (P2UPD) whose as member in audit team, selected by using sampling technique of purposive sampling. The research results showed that Supervisory Action and Task Complexity have positive significant influence on Auditor’s Satisfaction.This study also find evidence that Auditors’ Professionalism able to effects Job Satisfaction negatively.

Reaksi Pasar terhadap Ketepatwaktuan Penyampaian Laporan Keuangan Muchamad Syafruddin
Journal of Accounting and Investment Vol 7, No 2: July 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.905 KB)

The primary objective of this study is to investigate whether there is market reaction to the timeliness of financial report submission. Market reaction is surrogated by the impact the firms no to submit financial report on timelines on the quality of earnings information/ERC (hypothesis 1). Secondary objectives of this study is to investigate whether there is impact degree of persistence, growth, and predictability on the quality of earnings information/ERC (hypothesis 2). The second secondary objectives of this study is to investigate whether there is impact degree of risk (β) on the quality of earnings information/ERC (hypothesis 3). The third secondary objectives of this study is to investigate whether there is impact firm size on the quality of earnings information/ERC (hypothesis 4). To conclude all of the objectives mentioned above, in model 1, cumulative abnormal returns 1 (CAR 1) are regressed on dummy (D), unexpected earnings (MUE), multiplication of dummy (D) and unexpected earnings (MUE), multiplication of market book value (MBV) and unexpected earnings (MUE), multiplication of risk (β) and unexpected earnings (MUE), and multiplication of firm size (FZ) and unexpected earnings (MUE). Furthermore, in model 2, cumulative abnormal returns 2 (CAR 2) are regressed on dummy (D), unexpected earnings (MUE), multiplication of dummy (D) and unexpected earnings (MUE), multiplication of market book value (MBV) and unexpected earnings (MUE), multiplication of risk (β) and unexpected earnings (MUE), and multiplication of firm size (FZ) and unexpected earnings (MUE). While in model 1, cumulative abnormal returns (CAR 1) are measured using event windows, from 5 days before to 5 days after the submission of financial report [-5,+5], in model 2, cumulative abnormal returns (CAR 2) are measured using event windows, from 10 days before to 10 days after the submission of financial report [-10,+10]. Chow F-Test is also used to conclude whether there is impact the firms not to submit financial report on timelines on the quality of earnings information. This study uses the sample of 82 firm years of manufacturing firms listed on the Jakarta Stock Exchange. This study uses one observation periods, 1998 – 2001 with 82 cases. The results of this study shows that the null hypothesis 1, 2 and 3 can be rejected on both model 1 and model 2. Inversely, this study shows that the null hypothesis 4 can not be rejected on both model 1 and model 2. The Chow F-Test shows that the firms not to submit financial report on timelines impacts on the quality of earnings information

Employees’ Whistleblowing Intention in Public Sector: The Role of Perceived Organizational Support as Moderating Variable Tito Agung Yuswono; Yanki Hartijasti
Journal of Accounting and Investment Vol 19, No 2: July 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Whistleblowing has an important role in exposing wrongdoings or misconducts occurring within an organization. This study aimed to examine the perceived organizational support as a moderating variable of attitudes and perceived behavioral control. This study used a quantitative method with convenience sampling of 286-employees working in the public sector, which was then analyzed using hierarchical regression analysis. The results show that the perceived organizational support significantly played a role as a moderation influencing attitudes and perceived behavioral control over internal whistleblowing intentions. To improve internal whistleblowing intentions, organizations can create anonymous reporting channels and socialize whistleblowing systems.

Menilai Keberhasilan Balanced Scorecard sebagai Sistem Pengukuran Kinerja Strategik Tri Ramaraya Koroy
Journal of Accounting and Investment Vol 5, No 2: July 2004
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.987 KB)

This paper reviews the literature of Balanced Scorecard (BSC) as a strategic performance measurement tool. The research concerning the effectiveness of BSC indicate that BSC is a useful tool for communicating strategy, strategic learning and developing organizational culture. However, related research also shows that the implementation of BSC is not associated with economic benefit particularly for short-term period. This suggests that the adoption of BSC need a careful inquiry by the organization and the organization should not accept it as a ‘generic’ solution as a performance measurement tool.

Economic and Psychological Approach to Increase Tax Compliance in Micro, Small And Medium Enterprises Tri Utami; Susyanti Susyanti
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The objectives of this study are to examine the economic (perceived probability to audit and gain) and psychological (certainty, severity, social stigma, cynicism, guilty, the fairness of law) factors that influence tax compliance. The data from this study is obtained from the survey in 100 Micro, Small, and Medium Enterprises in Klaten Regency, who are affected by Government Regulation no. 46 Year 2013 regarding Final Income Tax for MSME possessing gross income less than IDR 4.8 billion per year. Multiple Regression analysis is used to test the hypotheses. The result shows that perceived probability to audit, stigma social and fairness of law are the factors that influence tax compliance positively.

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)

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.

Does the Board of Commissioners’ Characteristics Relevant to the Sustainable Finance Disclosure in Indonesian Banks? Rahayu Rahayu; Djuminah Djuminah
Journal of Accounting and Investment Vol 23, No 2: May 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to investigate empirical evidence of the board of commissioners’ characteristics (independent commissioners, educational level of the president commissioner, and board of commissioner meetings) on sustainable finance disclosure.Design/Methodology/Approach: This study used panel data regression with 205 observations distributed in balanced panel data. The main data analysis was 164 data in 2015-2018, as the voluntary disclosure period. In addition, additional analysis was carried out for 41 data in 2019 as a mandatory disclosure period to achieve robust results.Research findings: The regression results revealed that the independent commissioners and board of commissioner meetings had a significant positive effect on sustainable finance disclosure. Meanwhile, the educational level of the president commissioner did not show a significant effect on sustainable finance disclosure. In additional tests, the educational level of the president commissioner and board of commissioner meetings did not affect the sustainable finance disclosure after being mandatory. Theoretical contribution/Originality: The results of this study can be used as additional support for agency theory and stakeholder theory. Moreover, to the best of the authors' knowledge, this research is the first to use The Financial Services Authority (OJK) regulation 51/POJK.03/2017 as a guideline to measure sustainable finance disclosure. Practitioner/Policy implication: The research result can be used by OJK to evaluate regarding banking commitments in disclosing sustainable finance in Indonesia. Research limitation/Implication: The weakness in this study is the measurement of sustainable finance disclosure using content analysis techniques so that there is an element of author subjectivity in it. For further research, it is hoped that several readers will be able to provide measurements related to the disclosure.

R&D INTENSITY AND IPO UNDERPRICING: CASE STUDY ON PHARMACEUTICAL AND BIOTECH INDUSTRIES IN THE US Tommy C. Efrata
Journal of Accounting and Investment Vol 9, No 1: January 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Asymmetric information between the issuer to potential investors believed by some academics in finance as one of the main causes of the phenomenon of underpricing at the time of the initial public offering (IPO). On science and technology-based company main problem lies in how to conduct assessments on the future value of a product that is still in the development stage. The issue became more prominent on pharmaceutical companies and biotechnology, due to the characteristics of this industry is the high expense, complex process, and the lengthy process of research and development (R D) of a product. This study describes the characteristics above is associated with the phenomenon of underpricing when companies conduct IPO. The samples are 82 pharmaceutical companies and biotechnology conduct IPO in the United States stock market in 1998-2005. The results of this study revealed a negative correlation between the intensity of R D and IPO underpricing phenomenon in this industry. These studies have identified R D as the main source of information asymmetry that led to the phenomenon of underpricing for pharmaceutical companies and biotechnology.

Kinerja Manajemen Perguruan Tinggi Ditinjau dari Perspektif Pelanggan dan Perspektif Pembelajaran dan Pertumbuhan (Studi Kasus pada Universitas Muhammadiyah Jember) Nurul Qomariah
Journal of Accounting and Investment Vol 14, No 1: January 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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This study aims to identify and describe the management of the University of Muhammadiyah Jember performance as measured using the Balanced Scorecard approach from the perspective of customers, growth and learning. The population in this study consisted of students, lecturers / professors and employees of the University of Muhammadiyah Jember. Results of the study found that the performance of the University of Muhammadiyah Jember in 2008 as measured by the Balanced Scorecard approach from the perspective of customer total score was 6.6% and from the perspective of growth and learning total score of 13.7%. Thus University of Muhammadiyah Jember in 2008 viewed from the aspect of customers and aspects of growth and learning can be categorized as a company that has a good performance. From these results suggested University of Muhammadiyah Jember should further improve service to students and improve the welfare of its employees.

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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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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