Jurnal Ilmiah Akuntansi dan Bisnis
JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. A feature of JIAB is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems.
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<![CDATA[Kovergensi IFRS dan Tingkat Konservatisme Akuntansi di Indonesia ]]>
<![CDATA[Ika Prayanthi]]>;
<![CDATA[Lyvin Henry Pantow]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2018.v13.i02.p03
<![CDATA[This study aims to measure whether there is a significant difference between the level of accounting conservatism before and after the IFRS convergence. The research method used is a comparative method using paired t test. The sample in this study consists of 600 observational data from a total of 100 companies. The results show that although there is a difference between the conservatism level before and after the convergence period but the difference is not significant (0.676> 0.05). This study answers so many assumptions of various business actors on the suspicion that when Indonesia decided to change the direction of GAAP to IFRS the level of conservatism will be much different. The IFRS principle no longer emphasizes conservative accounting, but IFRS emphasizes the principle of prudence which means the corporate management function responsible for preparing the financial statements is carried out with caution. With the implementation of IFRS, the principle of conservatism does not disappear completely so its still reduce the conflicts of bondholders and shareholders related to dividends. Keywords: Conservatisme, IFRS convergency]]>
<![CDATA[Nilai Perusahaan, Indeks Tata Kelola Perusahaan dan Struktur Modal ]]>
<![CDATA[Fitri Wahyuni]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2018.v13.i02.p08
<![CDATA[This study aims to test the capital structure as a moderating variable of the relationship between corporate governance index and firm value. We want to see if the company has a concern for corporate stakeholders through the disclosure of the corporate governance index and also seeks to reduce conflicts within the company, such as agency conflict and information asymmetry. The corporate governance index was developed by Forum for Corporate Governance in Indonesia (FCGI) and Price Waterhouse Coopers (PwC), the value of companies in this study calculated using TobinQ and capital structure was calculated using debt to equity ratio (DER). The result shows that capital structure becomes moderation in relation between corporate governance index and firm value with negative direction. The results show that the company's concern for shareholders, the company wants to reduce the conflicts within the company. In addition, when the firm discloses the capital structure, shareholders find it insecure to invest in the company. Keywords: corporate governance index, capital structure, firm value.]]>
<![CDATA[Fiscal Decentralization, Internal Control System, Accountability of Local Government and Audit Opinion ]]>
<![CDATA[Ni Ketut Rasmini]]>;
<![CDATA[Putu Riesty Masdiantini]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2018.v13.i02.p06
<![CDATA[The aim of this research is to examine the influence of fiscal decentralization and internal control system on the accountability of local government financial reporting with audit opinion in the previous year as the moderator variable. The research result shows that fiscal decentralization, which utilize the regional independency level and level of dependency towards the central government as proxy, does not influence the accountability of local government’s financial reporting. Meanwhile, internal control system, which utilizes the weakness of internal control system as proxy, has a negative effect on the accountability of local government financial reporting. The interaction test shows that audit opinion in the previous year is not able to strengthen the influence of the region’s level of independence, is unable to weaken the influence of the region’s level of dependence andis able to weaken the influence of internal control system on the accountability of local government financial reporting. Keywords: Fiscal decentralization; internal control system; previous year audit opinion; and accountability of financial reporting]]>
<![CDATA[Kajian Kualitas Standar Akuntansi Keuangan Bagi Entitas Mikro, Kecil dan Menengah ]]>
<![CDATA[Mia Ika Rahmawati]]>;
<![CDATA[Susanti Susanti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2018.v13.i02.p02
<![CDATA[The preparation of accurate and standard financial statements will help Micro, Small and Medium Enterprises (MSMEs) in their efforts to develop their businesses and access funding to financial institutions (banks). The presence of Financial Accounting Standards for Micro, Small and Medium Enterprises (MSMEs) is expected to help MSMEs in Indonesia in preparing financial reports that help MSMEs be more independent, strong and advanced. This study focused on the level of understanding and knowledge of SMEs on the existence of financial statements prepared under the applicable financial accounting standards. Data collection methods through in-depth interviews. The results showed that all informants did not understand and did not have knowledge about the issuance of SAK EMKM which became the basis of MSMEs in making financial statements. So the need for socialization, training and workshops to help MSME players have knowledge, understand and apply SAK EMKM in their financial statements. Keywords: SAK EMKM, Perception, Behavior, SMEs]]>
<![CDATA[Niat Whistleblowing, Penalaran Moral dan Keadilan Organisasional ]]>
<![CDATA[Trisna Dwiyanti]]>;
<![CDATA[Ni Luh Putu Sariani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2018.v13.i02.p07
<![CDATA[This study examines the effect of moral reasoning and organizational justice (distributive, procedural and interactional) on whistleblowing intentions. This study also extends the current literature by examining the interaction effect of moral reasoning and organizational justice on whistleblowing intentions. This study used laboratory experiment with a 3x 2 x 2 factorial design involving 180 accounting students. Participant’s moral reasoning was measured using Defining Issues Test (DIT). The result found that participant’s moral reasoning level positively affect their propensity to blow the whistle. Furthermore, result of this study also indicate that higher levels of distributive justice, procedural justice and interactional justice increase participant propensity to blow the whistle. This study also found that there is a significant interaction effect of moral reasoning level and organizational justice on whistleblowing intention. This study supports social cognitive theory which states that there is an interaction between individual and situational factors in influencing someone’s behaviour. The paper will help auditors, accountants, and policy makers to design policies that encourage whistleblowing. Keywords: Moral reasoning, organizational justice, whistleblowing.]]>
<![CDATA[Strategic Performance Measure, Innovativeness, Enterpreuneurship and Strategic Outcomes ]]>
<![CDATA[Yuliansyah Yuliansyah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2018.v13.i02.p12
<![CDATA[This study investigates the extent to which strategic performance measures (SPM) could enhance innovativeness and entrepreneurship by studying middle level of management in Indonesian financial institutions. The study analysed 157 data points using smartPLS. The study found that SPM leverages differentiation strategy only through innovativeness, rather than through entrepreneurship. This study also suggests that financial institutions in Indonesia should focus on innovativeness to differentiate themselves from their rivals, rather than trying to undercut rivals in price. Low-cost schemes cannot benefit those firms without innovativeness. Keywords: Entrepreneurship, innovativeness, strategic outcomes, strategic performance measures]]>
<![CDATA[Akuntabilitas Berbasis Karma ]]>
<![CDATA[Natalia Paranoan]]>;
<![CDATA[Chalarce Totanan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2018.v13.i02.p09
<![CDATA[The purpose of this study is to reveal the meaning of accountability in financial management at Pura Giri Natha Makassar. The research method using qualitative methods with interpretive paradigm that emphasizes deep understanding of the meaning of accountability by actors and society. The results of this study revealed that accountability is not merely to be accompanied by the documents sources, accountability is not demanding the fulfillment of accounting standard with the technology and modern accountability systems, the principle of karma became the main stronghold of accountability, in which the actor's behavior is restricted by the Moksartam Jagat Dita principle. Keywords: Accountability, financial management, karma, moksartam jagat dita.]]>
<![CDATA[Kualitas Aparatur, Sistem Informasi, Sistem Pengendalian Intern, dan Efektivitas Manajemen Aset Tetap ]]>
<![CDATA[Yuli Astini]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2018.v13.i02.p10
<![CDATA[The purpose of this study is to prove empirically about the effect ofinformation systems and internal control systems on the effectiveness of fixed asset management with the quality of apparatus as a moderating variable. This research conducted at Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD)West Lombok, Central Lombok, East Lombok and North Lombok. The number of samples in this study were 64 respondents, with sampling using purposive sampling method. The data collected by questionnaires and data analysis techniques using moderated regression analysis (MRA).The results of this study proves empirically that information system has a negative and significant effect on the effectiveness of fixed asset management, internal control system has a positive and significant effect on the effectiveness of fixed asset management, and the quality of the apparatus moderate the effect of information systems and internal control systems on the effectiveness of fixed asset management. Keywords: Quality apparatus, information system, internal control syste, fixed asset management effectiveness.]]>
<![CDATA[Implementasi Carbon Emission Disclosure di Indonesia ]]>
<![CDATA[Desy Nur Pratiwi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2018.v13.i02.p04
<![CDATA[Climate change is one of the global phenomena that has become the biggest environmental problem in recent years that comes from corporate carbon emissions. This study aims to get empirical evidence of factors affecting carbon emission disclosure after president regulation number 61 year 2011. We investigate four factors (regulators, institutional ownership, size and profitability) that affect disclosure of company carbon emissions. This study uses secondary data in the form of manufacturing and mining companies listed on the Indonesia Stock Exchange for the period 2012 to 2016. Hypothesis test using multiple linear regression. The sample used in this research are 30 companies. The results show that the factors affecting carbon emissions disclosure are regulators and institutional ownership, while size and profitability have no effect on carbon emissions disclosure. Keywords: Climate change, greenhouse effect, carbon emission disclosure]]>
<![CDATA[Pengungkapan Corporate Social Responsibility dan Reputasi Manajemen Puncak Pada Reputasi Perusahaan ]]>
<![CDATA[Anak Agung Gde Putu Widanaputra]]>;
<![CDATA[I Gede Dirga Surya Arya Widhyadanta]]>;
<![CDATA[Ni Made Dwi Ratnadi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2018.v13.i02.p01
<![CDATA[This study aims to obtain empirical evidence of the influence of corporate social responsibility disclosure onthe reputation of the company and the influence of top management reputation on the company’s reputation. The population of this study is the mining sector companies listed in BEI over the period of 2013-2016. Samples were determined by nonprobability sampling method with purposive sampling technique, obtained 116 observations. The analysis technique used is multiple linear regression. The results of the analysis show that corporate social responsibility disclosure positively affects the company’s reputation and reputation of top management positively affects the company’s reputation. The higher the corporate social responsibility disclosure index the better the company’s reputation, the better the reputation of top management reputation leads to better corporate reputation.Keywords: Corporate social responsibility disclosure, top management reputation, corporate reputation]]>
