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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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PENGARUH BIG FIVE PERSONALITY PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK PROVINSI BALI I Gusti Ayu Agung Pradnya Dewi; I Made Sadha Suardikha; I Gusti Ayu Nyoman Budiasih
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This study aimed to determine whether personality dimensions in Big Five Personality model that consist of extraversion, agreeableness, conscientiousness, emotional stability, and openness to experience will be able to influence auditor performance in public accounting firms in Bali. Previousstudies have shown that personality dimensions in this model related to performance (Barrick dan Mount, 1991; Barrick dkk, 2001; Rothmann dan Coetzer, 2003). The data was collected using survey method with questionnaire. Samples that used in this study were 56 auditors and selected by purposive sampling method. The analysis technique used is multiple linear reggression. The result showed that only extraversion and agreeableness had positive effect on auditor performance,but conscientiousness, emotional stability, and openness to experience did not have any effect on auditor performance.
PENGARUH KEBIJAKAN DIVIDEN DAN KEPEMILIKA A.A.G.P. WIDANA PUTRA; NI MADE DWI RATNADI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

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.
PENGARUH VOLUME PERDAGANGAN SAHAM, NILAI TUKAR DAN INDEKS HANG SENG TERHADAP PERGERAKAN INDEK HARGA SAHAM GABUNGAN Fikri Mutakif; Andini Nurwulandari
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAK Pada pemodelan TARCH (2,2) dapat dibuktikan bahwa volume perdagangan saham berpengaruh positif dan signifikan terhadap IHSG. Indeks Hang Seng berpengaruh positif dan signifikan terhadap IHSG. Kurs USD-Rp berpengaruh negatif dan signifikan terhadap  IHSG. Berdasarkan hasil prediksi yang diperoleh dari model GARCH dan ARIMA, terlihat bahwa model ARIMA memberikan hasil selisih nilai terkecil antara faktual dan prediksi dibandingkan dengan model GARCH . Sehingga dapat disimpulkan bahwa model ARIMA berbeda dengan GARCH. Untuk data yang dihadapi saat ini, metode ARIMA dapat digunakan untuk memprediksi pergerakan IHSG karena mempunyai kesalahan lebih kecil.   Kata kunci: Volume perdagangan, Indeks Hang Seng, Kurs USD-Rp, IHSG, ARIMA, GARCH, TARCH.
INTEGRASI ACTIVITY BASED COSTING DALAM TARGET COSTING KOMANG AYU KRISNADEWI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 1 No 1 (2006)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2006.v01.i01.p04

Abstract

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PERATAAN LABA (INCOME SMOOTHING) DAN ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA NI LUH PUTU ARIK PRABAYANTI; GERIANTA WIRAWAN YASA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011)
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 identify factors influencing incomesmoothing. Income smoothing is an active manipulation of earnings toward apredetermined target. The target may be set by the management, requested bythe analysts, or expected by a particular group of stakeholders (Chong, 2006).The factors being examined were size of the company, company’s profitabilityratios, company’s financial leverage ratios, company’s institutional ownershipratio and auditor reputation. Index Eckel is used to determine the incomesmoothing practices.The sample of 41 manufacturers listed on Indonesian StockExchange, during a period between 2004-2008.The hypothesis were tested using binary logistic regression. The firsthypothesis was formulated to consisted examine the effect of size of thecompany on income smoothing. The second hypothesis was formulated toexamine the effect of company’s profitability ratios on income smoothing Thethird hypothesis was to examine the effect of company’s financial leverage onincome smoothing. The fourth hypothesis was formulated to examine the effect ofcompany’s institutional ownership ratio on income smoothing. The fifthhypothesis was to examine the effect of auditor reputation on income smoothing.The result of this research showed that some of the listed manufacturerson Indonesian Stock Exchange committed income smoothing practices. Binarylogistic regression showed that just company’s profitability ratios affect incomesmoothing,while size of the company, company’s financial leverage ratios,company’s institutional ownership ratio and auditor reputation did not affect theincome smoothing.
PENGARUH GENDER, RELIGIUSITAS DAN SIKAP LOVE OF MONEY PADA PERSEPSI ETIKA PENGGELAPAN PAJAK MAHASISWA AKUNTASI Yesi Mutia Basri
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This study aims to examine the relationship between gender, religiosity, love of money and the ethics of tax evasion. The population in this study was a student last semester S1 Accounting Department at the University of Riau. The sampling technique used in this study is incidental sampling technique.Data collection was done by distributing questionnaires directly to a sample of students in research. The results of the analysis using the technique with PLS structural equation models showed that the gender effect on religiosity. Gender did not influence the attitude of love of money. Gender had no influence on the ethics of tax evasion. The results show that religiosity has no effect on the ethics of tax evasion. The nature of the love of money or love of money is high then the perceptions of the ethics of tax evasion are also higher. Conversely, this study shows the love of money and religiosity does not mediate the association of gender with the ethics of tax evasion.
PENGARUH KEPERCAYAAN DAN UMUR TERHADAP KINERJA INDIVIDUAL DALAM PENGGUNAAN TEKNOLOGI INFORMASI ENDANG RAINO WIRJONO
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

The goal of this research is to examine the effect of ones’intrinsic variable on the use of information technology at work as wellas the motives on using information technology to succeed at work.The multiple regression analysis is used to test three hypotheses. Theresult shows that trust can effect ones’ performance in usinginformation technology which support previous study performed byJumali (2005). The result also proves that intrinsic factors shape ones’self efficacy in using information technology.
Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors Saarce Elsye Hatane; Elenne Stefanie Kuanda; Elizabeth Cornelius; Josua Tarigan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
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 (372.072 KB) | DOI: 10.24843/JIAB.2020.v15.i01.p07

Abstract

Using a sample of Indonesian agricultural and mining companies, this study aims to provide empirical evidence to prove the effects of auditor type, the board size, and audit committee on intellectual capital disclosure (ICD). The sample consisted of 18 agricultural and 28 mining companies, which were chosen using the content analysis method. The five-year observation period lasted from 2013 to 2017, resulting in 230 units of analysis. Data analysis employed a panel regression model with panel data testing. The study finds a positive impact of auditor type and audit committee on ICD as well as a negative influence of board size on ICD. The results conform to existing stakeholder and legitimacy theories. Keywords: Intellectual capital disclosure; auditor type; board size; audit committee
GENDER KOMITE AUDIT DAN AUDIT DELAY Maria M Ratna Sari; Ni Luh Supadmi
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

ABSTRAKSemakin panjang audit delay mengindikasikan adanya masalah dalam penyusunan laporan keuanganoleh pihak manajemen, yang mengindikasikan kurangnya transparansi dan rendahnya lingkunganpengelolaan perusahaan. Gender merupakan salah satu faktor individu yang turut mempengaruhi sikapkerja. Adanya spesialisasi fisik dari jenis kelamin (laki-laki dan perempuan) menggambarkan perbedaandalam melaksanakan kegiatan sosial. Penelitian ini menguji pengaruh gender komite audit terhadap auditdelay menggunakan analisis regresi. Perusahaan publik yang terdaftar di Bursa Efek Indonesia merupakansampel penelitian yang ditentukan berdasarkan judgement sampling. Hasil penelitian memberikan kajianempiris bahwa gender komite audit berpengaruh terhadap audit delay dengan tingkat signifikansi sebesar0.042 dan memberi dukungan atas teori peran gender yang menyatakan bahwa perempuan melakukantugas lebih baik dibanding laki-laki, sehingga semakin besar jumlah komite audit perempuan akanmenurunkan audit delay.
PENGARUH SISTEM PERPAJAKAN YANG KONDUSIF TERHADAP DUNIA USAHA I MADE SADHA SUARDIKHA
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

There are two parties in taxation system which has different interests. Thefirst party is known as fiskus, in this case Direktorat Jenderal Pajak, and societyor tax payer as the second party. Direktorat Jenderal Pajak has tried to maximizethe tax income collected from the society based on their authority under thecurrent taxation law. In contrast, the tax payer has also tried to optimize theirobligation based on the humanity characteristic of human being or the economicprinciples of business entities. In order to modernize the taxation system, there isa problem occur between Direktorat Jenderal Pajak and society as tax payer. Theproblem is how the Direktorat Jenderal Pajak be able to encourage conduciveinfluence on business community as a current implication of their taxation system.The application of taxation system will positively affect the business community ifthe harmonization of relationship between both parties takes place. Therefore, theharmonization between tax payer and fiskus may be able to persuade conduciveenvironment on business community.

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