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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Udayana
ISSN : 2302514X     EISSN : 23031018     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 345 Documents
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MANAJEMEN LABA DAN MOTIF YANG MELANDASINYA IDA BAGUS PUTRA ASTIKA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Financial report is a tool of agent’s (management’s) responsibility toprincipal (owner) in the agency relationship. Recently, more parties need thefinancial report because the entity has more contract relationships. Thiscontract relationship is called nexus of contracts, which shows how managersand shareholders control costs to maximize the company’s value.In preparing financial report, management uses accrual accountingwhich is considered able to provide more accurate information than cashaccounting due to the possibility of applying matching principle. Earningsmanagement phenomenon exist in financial reporting of an entity becauseaccounting standards still provide opportunities to choose accountingtreatment to be used. This would give chance for earnings management tohappen.Assumptions laid behind earnings management are opportunisticconsideration (personal interest), efficient contract, and decisions made basedon accounting income. Earnings management is done through discretionaryaccruals which is a function of expected income. Various patterns of earningsmanagement include: (1) taking a bath; (2) income minimization; (3) incomemaximization; and (4) income smoothing.
Evaluasi Kualitas Pengungkapan Value at Risk Perbankan Indonesia Buddi Wibowo; Hasna Fadhila
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.893 KB) | DOI: 10.24843/JIAB.2019.v14.i02.p12

Abstract

Market risk measurement of bank investment portfolios is a still problem not only among practitioners, but also among academicians. The accuracy and quality of market risk disclosures are important issues because transparency of the bank risk level encourages market control in the form of market discipline and it also improves the quality of risk management carried out internally by the bank. This research measures the quality of Value at Risk disclosures carried out by Indonesian banks. The accuracy of Value at Risk in this research is measured from the Value at Risk component which contains information of yield volatility of bank trading treasury activities. To measure Value at Risk disclosure, this research runs various methods of Value at Risk measurement. This research shows that Historical Simulation is the most widely used method of measuring Value at Risk by Indonesia banks. The empirical test results however show that using asymmetric volatility gives better quality Value at Risk parametric measures than the historical Value at Risk Simulation method. This research shows that Value at Risk as measured by Historical Simulation method contains the least information on bank trading treasury yields. Keywords: Value at risk; disclosure; market risk; volatility
PENGARUH LOKASI USAHA PADA VOLUME PENJUALAN (Survei pada Restoran Kecil di Lingkungan Universitas Riau) Relon Taufik Hidayat; Sri Zuliarni
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh lokasi usaha terhadap volume penjualan. Variabel bebas adalah lokasi usaha (terdiri dari akses, visibilitas, tempat parkir, lingkungan dan persaingan) dan volume penjualan sebagai variabel terikat. Penarikan sampel sebanyak 46 responden dengan menggunakan metode survey dan analisis yang digunakan dalam penelitian ini adalah model regresi sederhana. Setelah dilakukan uji korelasi dan uji koefisien determinasi, hasil penelitian menunjukkan bahwa faktor yang sangat penting dalam pemilihan lokasi usaha secara berurutan adalah akses, visibilitas, lingkungan dan tempat parkir. Sementara faktor yang dianggap penting bagi pemilik usaha adalah persaingan. Realisasi penjualan restoran kelas kecil di lingkungan kampus Universitas Riau Pekanbaru berdasarkan tingkat kedatangan rata-rata pelanggan, tingkat laba bersih perhari dan tingkat penjualan perhari dinilai sudah sesuai harapan pemilik restoran kelas kecil. Variabel lokasi usaha berpengaruh positif dan signifikan terhadap volume penjualan.
KEMAMPUAN PREDIKTIF EARNINGS DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA DEPAN* YOLANDA DAHLER; RAHMAT FEBRIANTO
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The objective of this study is to investigate whether earnings or operatingcash flows have more predictive ability to predict future operating cash flowsbetween firms reporting positive profit and firms reporting negative profit.Although prior study indicates a strengthening relationship between earnings andfuture operating cash flows for both firms reporting profits and losses, whilerelationship between current and future operating cash flows is neither increasingnor decreasing, our result indicates that both earnings and cash flows have abilityto predict future operating cash flow for firms reporting positive profit. On theother hand, for firms reporting negative profit, earnings are not significant topredict future operating cash flows while current operating cash flows still haveability to predict future operating cash flows.
Kualitas Laporan Keuangan, Asimetri Informasi dan Efisiensi Investasi Pada Perusahaan Pertambangan Ida Ayu Candrasatyani Purba; I Gusti Ngurah Agung Suaryana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5504.424 KB) | DOI: 10.24843/JIAB.2018.v13.i01.p05

Abstract

Presentation of qualified financial statements can lead to optimal investment activity, especially supported by the low information asymmetry between manager and shareholders. The research purposes to prove empirically and explain the impact of financial statements quality on information asymmetry and its impact on investment efficiency.Object of the research is mining companies listed on the Indonesia Stock Exchange year 2013-2015.Determination of the sample is purposive sampling, so that there are 69 companies sampled.Path analysis is a data analysis technique to obtain the results.The analysis result found that the quality of financial statement has a negative effect on information asymmetry and has a positive effect on investment efficiency, information asymmetry has a negative effect on investment efficiency, and only some of the information asymmetry contributes to the quality of the financial statements on investment efficiency. Keywords: quality of financial reports, information asymmetry, investment efficiency
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DENGAN GAYA KEPEMIMPINAN DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI I Ketut Suryanawa I Dewa Ayu Aniek Anggreni Tintara
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 1 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAK Tujuan penelitian ini untuk mengetahui apakah ada pengaruh yang signifikan antara partisipasi penyusunan anggaran terhadap kinerja manajerial dan apakah gaya kepemimpinan dan locus of control mampu memoderasi hubungan antara partisipasi penyusunan anggaran dengan kinerja manajerial. Teknik analisis yang digunakan adalah regresi linier sederhana dan moderated regression analysis. Berdasarkan hasil analisis diketahui bahwa partisipasi penyusunan anggaran berpengaruh positif terhadap kinerja manajerial. Gaya kepemimpinan tidak mampu memoderasi hubungan antara partisipasi penyusunan anggaran dengan kinerja manajerial. Locus of control juga tidak mampu memoderasi hubungan antara partisipasi penyusunan anggaran dengan kinerja manajerial.   Kata kunci: gaya kepemimpinan, kinerja manajerial, locus of control, partisipasi anggaran
PENGARUH PERTUMBUHAN AKTIVA PRODUKTIF DAN DANA PIHAK KETIGA PADA KINERJA OPERASIONAL LEMBAGA PERKREDITAN DESA DI KABUPATEN BADUNG PUTU NILA KRISNA DEWI; I WAYAN SUARTANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

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%.
How Do Budget Level and Type of Incentives Influence Performance? Caesar Marga Putri; Indah Wirantika Susanti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.379 KB) | DOI: 10.24843/JIAB.2019.v14.i01.p04

Abstract

This research experimentally compares the influence of budget-based contracts and social incentives on individual performance. This paper compares two different types of budget-based contracts, budget-linear and budget-fixed, along with social incentives on individual performance. Assigning individuals in different budget levels, 75% or 100%, to perform complex tasks will lead to different performance outputs. The results show that individual performance will be higher when they receive a budget-linear contract. Social incentives have a strong impact on both types of budget-based contracts. The result of the study on the influence of budget levels confirms previous research that higher budget levels will led to higher performance when compared with lower budget levels. Keywords: Budget-based incentive contracts, social incentives, budget level, task complexity, individual performance.
ANALISIS FAKTOR-FAKTOR PENERIMAAN OPINI AUDITOR DENGAN MODIFIKASI GOING CONCERN (Studi Empiris di Bursa Efek Indonesia) Angga Patria Gama; Sri Astuti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 1 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRACTThis research aimed to determine the effect of audit quality, prior year auditor’s opinion, company growth, company size, audit delay, and the expertise of audit committee on the acceptance of auditor’s opinion with going concern modification, both simultaneously and partially. This research used secondary data obtained from the annual reports published on the official website of the Indonesia Stock Exchange www.idx.co.id. Samples were companies listed on Indonesia Stock Exchange from 2008 – 2011. This research used purposive sampling and obtained 1.143 observation data. The hypotheses were examined using logistic regression. Results of simultaneous test showed that audit quality, prior year auditor’s opinion, company growth, company size, audit delay, and the expertise of audit committee significantly influenced the acceptance of auditor’s opinion with going concern modification. Partial test results indicated that prior year auditor’s opinion, company size, and audit delay significantly influenced the acceptance of auditor’s opinion with going concern modification, while audit quality, company growth, and the expertise of audit committee did not significantly influence the acceptance of auditor’s opinion with going concern modification.Keywords: auditor, audit opinion, going concern
PENGARUH KONSERVATISME LABA TERHADAP KOEFISIEN RESPONS LABA AGUNG SUARYANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This research examines earnings response coefficient (ERC) ofcompanies applying conservatism and more optimistic accounting.Conservatism accounting practices are expected to affect companies’ ERCindirectly. Conservative accounting would influence earnings predictionpower (Panman and Zhang, 2002). Then, earnings prediction power wouldinfluence ERC (Lipe, 1990).The population consists of manufacturing companies listed on theJakarta Stock Exchange during period of 1999-2005. Sample members of 91companies are selected using purposive sampling method. Conservativeaccounting is proxied by earnings/stock return relation measure,earnings/accrual measure, and net asset measures (Watts, 2003).The result shows that companies which apply conservative accountinghave weaker earnings prediction power than those which do not. Companieswith conservative accounting would have fluctuated earnings and lowprediction power of earnings.ERC of companies with conservative accounting are lower than thosewith more optimistic accounting. Applying conservative accounting wouldresult in fluctuated earnings and lower earnings predictability which is lessbeneficial in predicting future earnings, thus ERC would be low.

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