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[EFEKTIVITAS DAN KEMANDIRIAN KEUANGAN DAERAH OTONOM KABUPATEN/KOTA DI PROPINSI BALI TAHUN 2002 – 2006 ]]>
<![CDATA[A.A.N.B. DWIRANDRA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[This research aims to assess performance of financial independency and effectiveness of autonomous regencies/city in Province of Bali during the year of 2002 till 2006 as well as the development trend in the future. This study is a variation of previous studies that specifically related to the uniqueness of Bali as a tourist destination. This characteristic differentiates Bali from other areas because it is fragile to the impact of social, politic, safety and international relation issues. The data sourcing from regional budget of each regencies and city in Bali are analyzed using non statistic techniques consisting of financial ratios and trends analysis.The results show that financial effectiveness of the nine regions in Bali are relatively stable and effective, even some are very effective, meaning that the regions successfully implement the budget. However, the financial independencies are still low for 6 regions, but the remaining 3 are in good level (Badung, Denpasar, and Gianyar). The trend of independency is as follows: Jembrana is the best, followed by Tabanan, Gianyar, and Badung (good), and the rest 5 regions tend to decrease from performance of 2002.]]>
<![CDATA[PENGARUH INTENSITAS MORAL KONSENSUS SOSIAL, BESARAN KONSEKUENSI, DAN KEDEKATAN TERHADAP INTENSI KEPERILAKUAN DALAM SITUASI ETIS PENGGUNAAN SISTEM INFORMASI ]]>
<![CDATA[NI WAYAN KURNIA DEWI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The importance of ethical issues related to IT has very critical in our society, along with this rapidly growth of IT lately. This paper investigates critical issues on ethical behavior, specifically the effects of moral intensity component, social consensus, magnitude of consequences and proximity to behavioral intention in situation-specific related to computerized information system ethics. The existence of this issue was triggered by swift change on organizational and the computer development.Data were collected using questionnaire based on two scenarios contain issues about ethics in computerization information system. Both scenarios are related to (1) user email privacy (1) hijacked software in unpaid licenses. Samples are 336 accounting student in university in Yogyakarta, that are 193 undergraduate students in accounting class, 99 post graduate students in accounting class, and 44 accounting profession students that have finished at least in business ethics, accounting information systems, and management information system class.Regression analysis with SPSS program was used to examine the hypothesis. This research suggests that individual moral intensity negatively affects behavioral intention in situation-specific related to computerize information system ethics for all scenarios.]]>
<![CDATA[DAMPAK STRATEGI PENGUNGKAPAN INFORMASI EMITEN TERHADAP PERUBAHAN HARGA SAHAM ]]>
<![CDATA[I GEDE SUPARTA WISADHA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The purpose of this research is to empirically examine hypothesis stating that information disclosure strategy affects the changes of stock prices. This research is motivated by the occurrence of asymmetry information and conflict of interest problems. Research method is event study with period interval of 3 days before and after the date of disclosure. The population consists of 345 industry corporations listed on Indonesian Capital Market (BEI). The result using cumulative abnormal return (CAR) confirms positive results. The hypothesis testing done partially and simultaneously show that information disclosure strategy affects stock price changes significantly.]]>
<![CDATA[IMPLIKASI RISET AKUNTANSI KEPERILAKUAN TERHADAP PENGEMBANGAN AKUNTANSI MANAJEMEN ]]>
<![CDATA[I G.A.M. ASRI DWIJA PUTRI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[This article discusses behavioral accounting related to area of management accounting. The discussion begins with behavioral accounting and its development, management accounting, behavioral accounting research in management accounting, followed by an explanation of some management accounting techniques, including budgeting, balanced scorecard, just in time, and total quality management. The final part is about the implication of accounting behavioral research on management accounting.]]>
<![CDATA[ORGANIZATIONAL CULTURE AND STRATEGIC COST REDUCTION ]]>
<![CDATA[I PUTU SUDANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Organisasi bisnis dengan kultur yang kuat menunjukkan kinerja keuangan yang lebih baik dibandingkan dengan pesaing-pesaingnya. Memperbaiki kinerja keuangan dapat dilakukan dengan dua cara, yaitu dengan meningkatkan penjualan produk/jasa yang menguntungkan, dan mengurangi beban, yang berarti perbaikan efisiensi. Pengurangan kos strategis berarti secara strategis memperbaiki efisiensi. Perusahaan dituntut untuk fokus pada kepemimpinan kos dengan sasaran menjaga keunggulan kompetitif jangka panjang. Upaya perbaikan efisiensi merupakan satu cara yang dapat dipergunakan oleh perusahaan untuk mempertahankan dan meningkatkan keunggulan kompetitifnya. Pendekatan strategis atas manajemen kos dapat membantu perusahaan menyejukkan kesulitan ekonomis jangka pendek, dan menciptakan budaya efisiensi yang permanen. Budaya kos adalah jalur bagi sistem costing organisasi yang mempengaruhi caranya bereaksi terhadap dinamika dan tantangan. Premis utama tulisan ini adalah bahwa pengurangan kos akan bermanfaat hanya bila menguntungkan perusahaan dalam jangka panjang.]]>
<![CDATA[PERFORMANCE MEASURES DIVERSITY AND ITS’ EFFECTS ON PERFORMANCE LEVEL ]]>
<![CDATA[EKA ARDHANI SISDYANI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Penilaian kinerja merupakan elemen yang penting dalam pengendalian manajemen. Hasil penilaian kinerja dapat digunakan untuk meningkatkan motivasi manajemen dan karyawan jika dibarengi dengan kebijakan reward and punishment yang jelas. Penilaian kinerja yang efektif seharusnya menggunakan alat ukur kinerja yang variatif. Berbagai ukuran kinerja dapat digunakan baik ukuran kinerja finansial, maupun non finansial, customized maupun standardized, ukuran yang bersifat objektif maupun subjektif, dan unique maupun common. Penggunaan ukuran kinerja yang majemuk dan bervariasi akan mendukung pencapaian level kinerja yang lebih baik ketimbang pemanfaatan satu jenis ukuran kinerja saja. Hal ini telah diuji dalam beberapa studi empiris yang dibahas dalam artikel ini.]]>
<![CDATA[PENGARUH KEBIJAKAN DIVIDEN DAN KEPEMILIKA ]]>
<![CDATA[A.A.G.P. WIDANA PUTRA]]>;
<![CDATA[NI MADE DWI RATNADI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The purpose of this research is to examine impact of dividend policy and managerial ownership on agency cost. Based on data availability, sample consists of 105 observations. Data collection method is non participants’ observation. The results show that 1) dividend policy does not statistically affect agency cost at significance level of 95 percent, 2) leverage affects agency cost negatively and significantly at the level of 95 percent, 3) companies managed by owner managers have lower agency cost than those managed by non owner managers.]]>
<![CDATA[PENYEBAB UNDERPRICING PADA PENAWARAN SAHAM PERDANA DI BURSA EFEK JAKARTA ]]>
<![CDATA[GERIANTA WIRAWAN YASA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The objective of this research is to test the influence of auditor reputation, underwriter reputation and government ownership (BUMN) on initial return share at initial public offerings. At initial public offerings there are tendency that underpricing could happen. Underpricing is a circumstance where a share price is lower at initial public offerings compared to when it is commercialized in secondary market.There are 300 companies listed on the Jakarta Stock Exchange during year if 1990 to 2001. Sample is taken by using purposive sampling with criteria as underpriced stocks. Data are analysed using multiple regression to test the relation between initial return and the auditor reputation, underwriter reputation, company’s age, the percentage of stocks that are offered to the public, company profitability, financial leverage, solvability ratio, size of company and government ownership.Pursuant to the analysis, initial return is influenced significantly by underwriter reputation and company profitability. Auditor reputation and government ownership fail to show significant influence to initial return.]]>
<![CDATA[TEORI SURPLUS BERSIH: VALUASI PERUSAHAAN BERDASARKAN DATA AKUNTANSI ]]>
<![CDATA[DEWA GEDE WIRAMA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Fundamental accounting research under measurement perspective regained researchers’ consideration following the publications of Ohlson (1995) and Feltham and Ohlson (1995) valuation models. While fundamental researches before Ball and Brown (1968) were mostly focusing on the determination of the “correct” income number in economic sense, current fundamental researches are more about firm valuation based on accounting numbers.Ohlson (1995) and Feltham and Ohlson (1995) valuation models are based on clean surplus theory. The theory considers accounting as a wealth creation and distribution recording system, and thus provides the base of the relation between firm value and accounting numbers. Based on neoclassical concept of value, clean surplus theory states that a firm value is equal to its book value plus the present value of expected abnormal earnings, termed as goodwill. Based on that relation, Ohlson (1995) formulated a closed-form valuation model that explain firm value based only on current and one period ahead book value and earnings. Feltham and Ohlson (1995) is an attempt to generalized Ohlson (1995) for accounting conservatism and growth.Clean surplus theory is now used as an alternative to CAPM in estimating cost of capital and risk. While Feltham and Ohlson (1995) model seems to have a misspecification for conservatism, the empirical validity of Ohslon (1995) model has been tested with relatively satisfactory results. The model is deemed to be valid as it explains stock prices. The test results, however, also suggest that there is plenty of room to make further contribution in refining the theory. Further research suggestion includes, among others, examination of factors affecting abnormal earnings and the validity of the theory in general, more accurate specification of LID, and enhancement of Feltham and Ohlson (1995) model in dealing with accounting conservatism and growth.]]>
<![CDATA[KONTRIBUSI TEORI KEPENTINGAN KELOMPOK DALAM STANDAR AKUNTANSI KEUANGAN (SUATU KAJIAN LITERATUR) ]]>
<![CDATA[I.B. PUTRA ASTIKA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[In order to present useful financial report for economic decision making, regulation of accounting standard becomes important. Economic and politic conditions contribute heavily to regulator in creating, improving, and renewing accounting standard in a country. It means that accounting standard is not purely born from theory, but contributed by economic and politic conditions. Accounting standards dominantly derived from theory have failed. The standards have not accepted by business community and politicians or general stakeholders because not in line with their political will. Based on this situation, it would be right to say that accounting standard is a consensus dominantly supported by group interest theory.]]>
