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[MENINGKATKAN KEPATUHAN WAJIB PAJAK MELALUI KUALITAS PELAYANAN ]]>
<![CDATA[NI LUH SUPADMI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Self assessment system of Indonesian taxation demands highlevel of taxpayers’ awareness and compliance in fulfilling tax liabilitiesin order to increase state revenue from taxation sector. The level ofcompliance could be increased through providing better service qualityby the taxation office, which includes safety, comfort, and quickservices, as well as law enforcement. Taxpayers’ compliance level couldbe measured by examining whether they understand taxation law, fillin tax form completely and clearly, calculate tax liabilities correctly, andreport tax liabilities timely.]]>
<![CDATA[PENGARUH RASIO CAMEL TERHADAP RETURN SAHAM ]]>
<![CDATA[KETUT ALIT SUARDANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Financial performance is one of fundamental aspects in evaluating a company condition. This research aims to evaluate bank performance based on current regulation and to examine the effect of financial ratios CAMEL on stock return. Data are analyzed using multiple regressions, and the result shows that CAMEL ratios have positive effect on stock return. However, partially only CAR ratio affect the stock return.]]>
<![CDATA[HUBUNGAN KEAGENAN DAN HUKUM BESI DALAM MANAJEMEN LABA ]]>
<![CDATA[IDA BAGUS PUTRA ASTIKA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Agency conflict emerges from different interest between principals and agents. This conflict could be minimized by implementing executive compensation program, such as employee stock option program (ESOP). There are three stages of activities involved in earnings management, including before stock option announcement, before stock option granted, and before the option due (stock realization). During one quarter before the announcement date, earnings management occurs by decreasing reported earnings with discretionary accruals value of -0.75, while during one quarter after the announcement the value is still negative (-0.22). The value becomes positive during the second, third, and fourth quarter after the announcement, that are 0.33; 1.45; and 0.73 respectively. This condition shows that pattern of discretionary accruals change from negative to positive, meaning that there is incentive for executives to conduct the iron law during the three quarters after the announcement date due to earnings management occurs previously.]]>
<![CDATA[DAMPAK PEMODERASIAN KOMPONEN ARUS KAS TERHADAP HUBUNGAN LABA AKUNTANSI DENGAN RETURN SAHAM ]]>
<![CDATA[PUTU ARI DHARMA LAKSMI]]>;
<![CDATA[NI MADE DWI RATNADI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Accurate information regarding listed companies is crucial tominimize investment risk. This research aims to examine the effect ofaccounting income on stock return, and the effect of cash flow fromoperation, cash flow from investment, and cash flow from financingactivities respectively as moderating variables on the relationshipbetween accounting income and stock return of manufacturer listedon the Jakarta Stock Exchange.There were 161 manufacturing companies listed during 2001to 2005, and 39 of them are selected as sample research usingpurposive sampling method. With 5 year research period, there are195 observations done. Data then are analyzed using multiple linearregressions.Results show that accounting income affect stock returnsignificantly, which is shown by greater value of t count compare to ttable. While cash flow from operation, investment, and financingactivities are not able to moderate relationship between accountingincome and stock return.]]>
<![CDATA[PENGARUH PERTUMBUHAN AKTIVA PRODUKTIF DAN DANA PIHAK KETIGA PADA KINERJA OPERASIONAL LEMBAGA PERKREDITAN DESA DI KABUPATEN BADUNG ]]>
<![CDATA[PUTU NILA KRISNA DEWI]]>;
<![CDATA[I WAYAN SUARTANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The aim of this research is to have insight about the effect of earningsassets growth (credit offered) and third parties’ fund (saving and deposits) onLPDs, operational performance (BOPO ratio) in Badung regency bothsimultaneously and partially. Sample is collected using random sampling methodwith total sample of 30 LPDs.This research uses annual data in the period of 2002-2007. Data areanalyzed using multiple linier regressions. The results show that simultaneouslyall independent variables, which consist of growth of credit offered, saving, anddeposits, has significant effect on operational performance of LPDs in BadungRegency during the period of 2003-2007 with adjusted R2 of 0.049. Although,partially only growth of credit offered affects LPDs’ operational performancesignificantly with degree of confidence of 95%.]]>
<![CDATA[PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGARUHNYA TERHADAP KINERJA INDIVIDUAL PADA KANTOR PELAYANAN PAJAK PRATAMA DENPASAR BARAT ]]>
<![CDATA[ASTUTI HANDAIYANI SIREGAR]]>;
<![CDATA[I KETUT SURYANAWA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[An appropriate utilization of information technology (IT) wouldenable a company to gain competitive advantages, while improvingindividual performances of the company’s employees. Before utilizing IT,an IT developer must understand factors considered in deciding ITapplication. This research aims to investigate factors influencing ITutilization and the impact on individual performance in Taxation OfficeKPP Pratama West Denpasar. Sample consists of all employees using ITto have job done. Data are obtained using questionnaire anddocumentation. Hypothesis are tested with multiple and simpleregression.Results show that factors like social, affect, job fitness, long-termconsequences, and job complexity simultaneously affect IT utilizationpositively and significantly. Partially, job fitness and long-termconsequences provide positive and significant impact; while social factor,affect, and complexity have positive relation with IT utilization but notsignificant. Furthermore, facilitating condition factor negatively relatedbut insignificant to IT utilization. Finally, the IT utilization affectsindividual performance positively and significantly.]]>
<![CDATA[SIGNIFIKANSI DAN IMPLIKASI PERBEDAAN SPESIFIKASI RETURN DALAM PENELITIAN PASAR MODAL ]]>
<![CDATA[DEWA GEDE WIRAMA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009) ]]>
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 determine the statisticalsignificance and implication of various specifications of stock return.Three specifications are considered, i.e. return that (1) ignoresdividend, (2) ignores the proceed from further investment ofdividend, and (3) assumes that dividend is reinvested in the samestock. The differences among the three specifications are analyzedunder one, four, and seven years of investment periods.Using a sample consisted of 102 companies listed on theIndonesian Stock Market during the seven year period starting fromthe beginning of 2001, it is found that each return specificationresults in return numbers that in general are statistically differentfrom each other. The only insignificant difference is the differencebetween return that ignores proceed from further investment ondividend and the one that assumes that dividend is reinvested in thesame stock for one year of investment in stock.The implication of the differences in returns calculated undereach specification is further analyzed using an association studythat regresses market return on accounting return (ROE) in the sameone, four, and seven year periods of investment. Each returnspecification produces different R2s and betas. Statisticallysignificant differences are found in the analysis with four and sevenyear periods of investment, except for the difference between returnsthat, again, ignores the proceed from further investment on dividendand the one that assumes that dividend is reinvested in the samestock for seven years of investment in stock.The conclusion of this research is that ignoring dividend inreturn calculation might lead to inaccurate results. The impact ofignoring further investment of dividend is somewhat less severethan the impact of ignoring dividend altogether.]]>
<![CDATA[PENGARUH BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA MANAJERIAL PADA RUMAH SAKIT PEMERINTAH DI KOTA DENPASAR ]]>
<![CDATA[IDA AYU MAS MAY MURTHI]]>;
<![CDATA[I KETUT SUJANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Managerial performance can be evaluated based onbudgetary goal characteristics (BGC). The aims of this study are tofind evidences about association between BGC and managerialperformance, and to investigate the effect of paternalistic culture andorganization commitment on the relationship between BGC andmanagerial performance. Respondents include parties thatparticipate in the process of budget arrangement. This study usessimple regression analysis and moderated regression analysis.Results show that BGC do not affect managerial performance, whilethe moderating variables, both paternalistic culture and organizationcommitment, have moderating effect to the relation of BGC andmanagerial performance.]]>
<![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Udayana ]]>
<![CDATA[I PUTU ADNYANA USADHA]]>;
<![CDATA[GERIANTA WIRAWAN YASA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009) ]]>
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 gain empirical evidence whetheracquiring companies conduct earnings management before the execution ofmerger and acquisition. It also aims to investigate performance changes ofacquiring companies before and after merger and acquisition.Earnings management conducted by the companies is proxied bydiscretionary accrual (DA). Analysis is done using independent sample ttestand paired sample test. The result shows that there is an indication ofearnings management done by taking over companies before merger andacquisition by utilizing income increasing accruals. Furthermore, thefinancial performance of the companies is lower after merger andacquisition took place.]]>
<![CDATA[OPINI AUDIT GOING CONCERN: KAJIAN BERDASARKAN MODEL PREDIKSI KEBANGKRUTAN, PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN REPUTASI AUDITOR ]]>
<![CDATA[ARRY PRATAMA RUDYAWAN]]>;
<![CDATA[I DEWA NYOMAN BADERA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The cases of accounting data manipulation that involve big firms, such as Enron and WorldCom, have affected auditor reputation. Enron and 95 other firms received unqualified opinion in the year prior to bankruptcy. This fact raises questions why firms receiving unqualified opinion stop operating. The assessment of going concern has to be delivered by auditor and added into audit opinion. An auditor is responsible to evaluate whether there is substantial doubt about the entity’s ability to continue its operation for a reasonable period of time. This research aims to investigate the effect of bankruptcy prediction model, firm growth, leverage, and auditor reputation on going concern audit opinion. The result shows that bankruptcy prediction model affects the accuracy of going concern opinion issue. However, the firm growth, leverage, and auditor reputation do not do so.]]>
