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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345 Documents
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[AGUNG SUARYANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Social and environmental responsibility has become one of disclosure component required for listing on Indonesia Stock Exchange (BEI). Disclosure is done on annual or sustainability report. This research examine factors influencing policy of social and environmental responsibility disclosure of manufacturers listed on BEI by expanding disclosure items. The disclosure items was identified based on Reporting Guidelines stated on the General Reporting Initiatives (GRI). Seventy nine items of disclosure were obtained. Factors expected to influence social and environmental disclosure policy are leverage, profitability, size of commissioner board, size of company, and managerial ownership. Sample consists of manufacturers disclosing social and environmental responsibility during 2007-2009 with 75 observations. The policy was measured by disclosure index on Reporting Guidelines as stated on General Reporting Initiatives (GRI). Hypotheses were tested using multiple regression. The result fails to support influence of leverage, profitability, size of commissioner board, and managerial ownership on social and environmental disclosure. Company size is the only factor to influence the disclosure, so it supports company size hypothesis in positive accounting theory.]]>
<![CDATA[MANAJEMEN LABA: PERILAKU MANAJEMEN OPPORTUNISTIC ATAU REALISTIC ? ]]>
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Earnings management is a still attractive issue. It is often associatedwith negative behavior conducted by management for its own interest. In fact,it also has different side to be examined. There is another motivation to do so,such as to improve the company’s operation. This literature study aims toreview management motivation of doing earnings management, whetheropportunistic or realistic. What conflict that earnings management brings,what pro and cons about it, what would happen if earnings is not managed,whether the company would be better off or worse off.]]>
<![CDATA[Gender, Penerapan Kode Etik Profesi Akuntan dan Kualitas Penyusunan Anggaran Pendapatan dan Belanja Daerah ]]>
<![CDATA[Made Aristia Prayudi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 2 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2017.v12.i02.P02
<![CDATA[ABSTRACT The violation cases of codes of ethical conduct by professional accountants are rife in Indonesia. This phenomenon is expected to have negative impacts on the quality of government accountant. The purpose of this study areto investigate the influence of accountants’ codes of professional conduct implementation toward the quality of local government’s budget preparation; and todetermine whether or not there is a significant difference between male and female. This study is a quantitative research that employs survey method in which questionnaires are distributed to the financial officers of Finance and Asset Management Boardand Department of Revenue Service of Buleleng Regency in Bali. The data are analyzed usingSimple Linier Regression and Independent-Samples t-Test. Research findings indicate that accountants’ codes of professional conduct implementation have positive impact on the quality of local government’s budgetpreparation; and female government accountants are better than male on the implementation of accountants’ codes of professional conduct. Keywords: Gender; implementation of accountants’ codes of professional conduct; quality of local government’s budget preparation; governmental Accounting]]>
<![CDATA[PENGARUH EFEKTIVITAS PENGGUNAAN DAN KEPERCAYAAN TEKNOLOGI SISTEM INFORMASI TERHADAP KINERJA INDIVIDUAL ]]>
<![CDATA[DODIK ARIYANTO]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The implementation of information system technology in a company shouldconsider user capability to be useful in supporting duty completion, and thusimprove individual performance. Another important factor is user’s trust inreliability of the technology. This research is aims to investigate whethereffectiveness of the use of and trust in information system technology affectindividual performance.After passing the test of validity, reliability, and classical assumption, dataare analyzed using ordinary least square method. The result demonstrates thateffectiveness of the use of and trust in information system technology affectindividual performance positively and significantly. Effectiveness variable affectsindividual performance of 47.7 percent, while trust variable influences is 77.1percent. The second hypothesis is supported by respondents reply that inaverage they trust the technology of 80.9 percent. Therefore, it is concluded thateffectiveness of the use of and trust in information system technology affectindividual performance positively and significantly.]]>
<![CDATA[PERANAN KONSERVATISME PADA INFORMATION ASYMMETRY: SUATU TINJAUAN TEORETIS ]]>
<![CDATA[I G.A.N. BUDIASIH]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Conservatism is one of mechanisms of corporate governance that could reduce managers’ capability to manipulate and overstate financial report, especially financial performance, so cash flow and company’s value could be increased. Conservatism is also important in decreasing agency cost and increasing the quality of financial information to increase company’s value and the share price. Financial statement employing principle of conservatism could reduce management chance to manipulate financial report and decrease deadweight loss as an agency cost emerged due to information asymmetry. Thus it can be said that conservative financial statement could reduce information asymmetry. Information asymmetry can be handled by forcing management to fully disclose the company’s condition on the financial statement. Another way is to monitor management conduct by employing independent auditor.]]>
<![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[Pencegahan Fraud dalam Pengelolaan Keuangan Desa ]]>
<![CDATA[Anantawikrama Tungga Atmadja]]>;
<![CDATA[Adi Kurniawan Saputra]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2017.v12.i01.p02
<![CDATA[This study aimed to examine the effect of variable competence of personnel and internal control systems to the prevention of fraud in the management of village finances with morality as a moderating variable. This study uses the questionnaire survey, the number of samples used were 57 villages receive funding villages in Buleleng. Analysis of data using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that the competence of personnel and internal control systems significant effect on the prevention of fraud village financial management, as well as the moderating influence of morality proven competence of personnel and internal control systems to the prevention of fraud in the management of village finances. ]]>
<![CDATA[PENGARUH PEMODERASI PERTUMBUHAN LABA TERHADAP HUBUNGAN ANTARA UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO DENGAN PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA ]]>
<![CDATA[NI PUTU ENA MARBERYA]]>;
<![CDATA[AGUNG SUARYANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[One of parameter used to measure management performance isearnings. Porter (1980) reffer by Hamid (2001), defines growing company asthose having high margin, earnings, and sales growth. Chang and Rhee(1990) and Adedeji (1998) state that company size affects profitabilitysignificanty. Big company will have ability to collect quict fund due to theireasy access to capital market, and therefore earn higher profitability. On theother side, higher leverage will provide more fund to gain opportunities forcompanies to invest the fund into productive assets which at the end willincrease profitability. This research is motivated by inconsistency results ofprevious researches on companies size and debt to equity ratio. Because ofthe inconsistency, this research incluse one moderating variable, namelyearnings growth]]>
<![CDATA[EFEK MODERASI LOCUS OF CONTROL PADA HUBUNGAN PELATIHAN DAN KINERJA PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG ]]>
<![CDATA[Wayan Wiriani]]>;
<![CDATA[Putu Saroyeni Piatrini]]>;
<![CDATA[Komang Ardana]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[ABSTRACTThis study was conducted at BPR in the Badung regency by taking a sample of 120 employees who have completed training and were divided into 4 groups. Data analysis technique used is descriptive analysis and univariate ANOVA variants assisted with SPSS version 16.0. This study aims to examine the effects of training on performance, to test the effects of locus of control on performance and examine the moderating effects of locus of control in relation training to performance. The results research shows that of the four hypotheses proposed all showed significant differences. The main effect of training on performance are significant that means there are differences in average performace among employee high level training with low-level training. The main effect of locus of control on performance are significant that means there are significant differences in average performance of employees between the level of internal locus of control with the level of external locus of control. Interaction effect between level of training to the level of locus of control is significant that means are influence together between a training with locus of control on the performance of employees in the BPR of Badung regency. The implication of this research is when companies face financial resource constraints, so can not carry out training program in high-intensity, then the company should hire employees who have internal locus of control. Companies should prioritize prospective employees who have internal locus of control in the selection of employees and training so that training programs have been made to improve performance.Keywords: training, internal locus of control, external locus of control, performance]]>
