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Jurnal Ilmiah Akuntansi dan Bisnis

jiab
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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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Akuntabilitas Berbasis Karma Natalia Paranoan; Chalarce Totanan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The purpose of this study is to reveal the meaning of accountability in financial management at Pura Giri Natha Makassar. The research method using qualitative methods with interpretive paradigm that emphasizes deep understanding of the meaning of accountability by actors and society. The results of this study revealed that accountability is not merely to be accompanied by the documents sources, accountability is not demanding the fulfillment of accounting standard with the technology and modern accountability systems, the principle of karma became the main stronghold of accountability, in which the actor's behavior is restricted by the Moksartam Jagat Dita principle. Keywords: Accountability, financial management, karma, moksartam jagat dita.

Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit Pada Kualitas Audite Theresia Julina Rusli; I Dewa Nyoman Wiratmaja
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This research aims to find empirical evidence about the impact of workload and audit tenure on audit quality and using audit committee as a moderating variable. This research focused on manufacturing companies that listed on the Indonesia Stock Exchange. Sample was collected using purposive sampling method and resulted 31 companies as a final sample. The data are analyzed by using Moderated Regression Analysis (MRA). The results of this research indicate that the workload has a negative impact on audit quality. Audit tenure has a positive impact on audit quality. Audit committee reduces the negative impact of workload on audit quality. And audit committee reduces the positive impact of audit tenure on audit quality. Keywords: Workload, audit tenure, audit committee, audit quality

PENYEBAB UNDERPRICING PADA PENAWARAN SAHAM PERDANA DI BURSA EFEK JAKARTA GERIANTA WIRAWAN YASA
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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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.

PENGARUH RASIO-RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI I Nyoman Kusuma Adnyana Mahaputra
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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ABSTRAK Tidak dapat dipungkiri bahwa pertumbuhan laba tidak bisa terlepas dari kinerja keuangan perusahaan yang tercermin dalam rasio-rasio keuangan. Penelitian ini bertujuan untuk menyelidiki perngaruh dari current ratio, debt to equity ratio, total assets turnover, dan profit margin terhadap pertumbuhan laba. Sampel penelitian terdiri dari 151 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada 2006-2010. Analisis regresi digunakan untuk mengolah data. Hasil pengujian menunjukkan bahwa current ratio, debt to equity, total assets turnover, dan profit margin memiliki pengaruh signifikan terhadap pertumbuhan laba. Hal ini mengindikasikan bahwa rasio-rasio tersebut mempengaruhi investor dalam mengambil keputusan investasi. Kata kunci: current ratio, debt to equity ratio, profit margin,total assets turnover

DECISION USEFULNESS: TRADE-OFF ANTARA RELIABILITY DAN RELEVANCE AGUS INDRA TENAYA
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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The purpose of this article is to search for trade-off solution betweenreliability and relevance. Approach that can be used to have more reliable andrelevant financial statement is decision usefulness. This approach suggests thatfinancial statement must be useful to become a base of investors’ decision making.The change function of financial statement from just a tool of responsibility tobecome a tool of decision making has caused historical cost-based financialstatement could not be used to predict future value of a firm. This problem couldbe solved by presenting full disclosure of financial statement. Discussion sessionshows that full disclosure results in more useful and reliable accountinginformation to be used in decision making process of various users.

PEMODELAN EKONOMETRIKA AGRESIVITAS PEMBERIAN KREDIT DI BANK PERKREDITAN RAKYAT Putu Agus Ardiana; Ni Putu Indah Purnama Sari
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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This paper aims to investigate independent variables affecting loanaggressiveness of rural banks proxied by the growth of loan through aneconometric modeling. We initially identified 13 variables affecting the ratio butwe then dropped a number of independent variables insignificantly affecting thedependent variabel. Conducting 13 modelling, the last econometric model is aBLUE (Best Linear Unbiased Estimators) model implying that the model has noclassical assumptions problems at all. The BLUE model suggests thatindependent variables affecting loan aggressiveness of rural banks are thegrowth of third-party deposits and Return on Assets (ROA).

Keputusan Pemilihan Strategi Manajemen Laba Pada Perusahaan Yang Mengalami Financial Distress Putu Ery Setiawan; I Made Pande Dwiana Putra
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study discusses real earnings management and classification shifting along with accrual earnings management as an alternative strategy for companies that experience financial distress, and differences in choices of strategies at each stage of financial distress. This research was conducted on all manufacturing companies which experienced financial distress among those listed on the Indonesian Stock Exchange for six years from 2012 to 2017. Purposive sampling was used to collect data from all the manufacturing sector companies listed on the IDX that experienced financial distress. The sample companies totaled to 43 with a total of 258 observation data. The multiple linear regression technique was used in data analysis, analysis aided by SPSS. The results of this study indicate that in the early stages of financial distress, companies tend to choose the real earnings management strategy in the form of decreased production and classification shifting. While in the later stages the chosen strategy is real earnings management through a reduction in selling, general and administrative expenses. Finally at extreme stage, companies tend to adopt income-decreasing accruals strategies Keywords: Financial distress, accrual earnings management, real earnings management, classification shifting

PERBEDAAN REAKSI PASAR ATAS PENGUMUMAN PEMECAHAN SAHAM PADA LQ45 DAN NON LQ45 Hanny Meylita P; Gerianta Wirawan Yasa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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The stock split is one form of corporate action conducted by the company to increase the liquidity of the stock. This activity is usually do when the stock price is overvalued or performed by companies thathave low liquidity. Interestingly, LQ45 companies known to have a high level of liquidity in the Indonesia Stock Exchange is still do stock split. This study aims to determine the market reaction to the LQ45 company and nonLQ45 the stock split to see whether there is a difference of abnormal return during the event window. The period of observation made in this study is 7 days. Sampling method is purposivesampling, and its found 9 LQ45 company and 37 nonLQ45 company listed on the Indonesia Stock Exchange. Return expectations in this study calculated with mean adjusted model. The hypothesis was tested using One Sample t-test, and Independent t-test. The results statistical hypothesis testing showed that the events on LQ45 and non LQ45 company gets a reaction from the market during the event window.

AKUNTANSI FORENSIK DALAM UPAYA PEMBERANTASAN TINDAK PIDANA KORUPSI I DEWA NYOMAN WIRATMAJA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Corruption has become a phenomenal issue and always interesting to discuss in Indonesia. Corruption has been considered as the root cause of national problems, such as high cost economy, economic growth, and investment barrier. This article focuses on the chance of implementing forensik accounting concept in providing evidence to support court decision. The discussion aims to review the role of forensik accounting through preventive, detective, and corrective approaches to prevent and handle corruption in Indonesia. Cressey’s model of fraud triangle is used to map forensik accounting roles in preventing corruption.

The Determinants of Taxpayer Compliance with Tax Awareness as a Mediation and Education for Moderation Pancawati Hardiningsih; Indira Januarti; Rachmawati Meita Oktaviani; Ceacilia Srimindarti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively. The research sample included 196 taxpayers registered in the Primary South Semarang Tax Office. They were selected using the convenience sampling method. The data analysis employed structural equation modeling with warp partial least square. Results show that tax knowledge, tax sanctions, and tax socialization all have a significant positive effect on taxpayer awareness and taxpayer compliance. Meanwhile, the level of education does not moderate tax knowledge on taxpayer compliance. The taxpayers’ awareness mediates the relationship between tax compliance, on the one hand, and tax knowledge, tax socialization, and tax sanctions on the other hand. Thus, the Directorate General of Taxes must increase the intensity of guidance provided to taxpayers to encourage better compliance and reduce tax avoidance behaviors. Keywords: Tax knowledge; tax sanctions; tax dissemination; taxpayer awareness; taxpayer compliance.

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