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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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TEORI STRUKTURASI DAN AKUNTANSI SUSTAINABILITAS I Putu Sudana
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

ABSTRAKAwal tahun 1990-an merupakan era di mana akuntansi sustainabilitas memeroleh perhatian signifikan dari para periset akuntansi. Berbagai isu tentang pencemaran, pemanasan global, dan isu-isu kerusakan lingkungan lainnya merupakan pemicu dari terjadinya pergeseran tersebut. Korporasi adalah pihakpihak terdepan dalam mengeksploitasi sumber-sumber daya alam, sehingga menjadi sangat wajar kalaumereka dituntut untuk memberikan perhatian pada upaya-upaya membangun masa depan dunia yang lebih baik. Namun demikian, beberapa peneliti menemukan bahwa harapan tersebut belum dapat dipenuhi dengan baik. Organisasi-organisasi tersebut malah menggunakan media laporan dan pengungkapan lebih sebagai alat legitimasi. Dilatari oleh kondisi demikian, para akademisi akuntansi seharusnya dapat mengambil peranan penting dengan menantang dan merangsang para koleganya untuk melakukan risetriset di bidang akuntansi sustainabilitas. Cakupantugas yang demikian luas mengakibatkan pemanfaatan hanya satu paradigma riset pastilah tidak memadai. Keragaman dalam metode riset sangat dibutuhkan dan harus semakin dirangsang, terlepas dari keyakinan filosofis yang diadopsi oleh para peneliti metode empiris, kualitatif, atau kombinasi dari keduanya. Laporan CSR dan akuntansi sustainabilitas dapat dimaknai sebagai struktur-struktur sosial yang diproduksi dan direproduksi dalam relasi dialektis agen struktur.Studi ini merekomendasikan diadopsinya Teori Strukturasi Giddens sebagai salah satu pendekatan alternatif bagi riset-riset pada ranah akuntansi sustainabilitas.
TEORI SURPLUS BERSIH: VALUASI PERUSAHAAN BERDASARKAN DATA AKUNTANSI DEWA GEDE WIRAMA
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

Fundamental accounting research under measurement perspective regained researchers’ consideration following the publications of Ohlson (1995) and Feltham and Ohlson (1995) valuation models. While fundamental researches before Ball and Brown (1968) were mostly focusing on the determination of the “correct” income number in economic sense, current fundamental researches are more about firm valuation based on accounting numbers.Ohlson (1995) and Feltham and Ohlson (1995) valuation models are based on clean surplus theory. The theory considers accounting as a wealth creation and distribution recording system, and thus provides the base of the relation between firm value and accounting numbers. Based on neoclassical concept of value, clean surplus theory states that a firm value is equal to its book value plus the present value of expected abnormal earnings, termed as goodwill. Based on that relation, Ohlson (1995) formulated a closed-form valuation model that explain firm value based only on current and one period ahead book value and earnings. Feltham and Ohlson (1995) is an attempt to generalized Ohlson (1995) for accounting conservatism and growth.Clean surplus theory is now used as an alternative to CAPM in estimating cost of capital and risk. While Feltham and Ohlson (1995) model seems to have a misspecification for conservatism, the empirical validity of Ohslon (1995) model has been tested with relatively satisfactory results. The model is deemed to be valid as it explains stock prices. The test results, however, also suggest that there is plenty of room to make further contribution in refining the theory. Further research suggestion includes, among others, examination of factors affecting abnormal earnings and the validity of the theory in general, more accurate specification of LID, and enhancement of Feltham and Ohlson (1995) model in dealing with accounting conservatism and growth.
HUBUNGAN ANTARA SISTEM AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN YANG DIRASAKAN TERHADAP KINERJA MANAJERIAL Endang Raino Wirjono
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 Penelitian ini bertujuan untuk mengetahui hubungan antara sistem akuntansi manajemen dan ketidakpastian lingkungan yang dirasakan oleh manajer dengan kinerja manajerial. Manajemen memerlukan sistem evaluasi kinerja yang dapat membantu dalam mengevaluasi prestasi kinerja perusahaan melalui kinerja manajer pada berbagai tingkat pusat pertanggungjawaban. Sistem evaluasi kinerja manajer dilakukan berdasar data dan informasi termasuk informasi akuntansi. Rumusan masalah dalam penelitian ini adalah bagaimanakah hubungan antara sistem akuntansi manajemen dan ketidakpastian lingkungan terhadap kinerja manajerial. Populasi dalam penelitian ini adalah seluruh manajer perusahaan di sekitar Daerah Istimewa Yogyakarta, sedangkan sampel ditentukan dengan teknik probabilistic sampling dimana 100 buah kuesioner disebarkan dengan responsi sebesar 35 buah (35 persen). Hasil penelitian membuktikan bahwa berdasarkan jawaban responden mengenai ketidakpastian yang dirasakan menunjukkan 30 persen (9 orang) menyatakan bahwa mereka merasakan ketidakpastian yang sangat rendah, 20 persen (6 orang) menyatakan sedang dan sisanya sebanyak 50 persen (15 orang) menyatakan ketidakpastian yang tinggi. Hasil penelitian ini menunjukkan bahwa ketidakpastian lingkungan yang dirasakan oleh para manajer masih cukup tinggi, akan tetapi para manajer mengakui kecukupan ketersediaan sistem informasi akuntansi manajemen di tempat kerja mereka. Sementara itu, kinerja manajerial menunjukkan rata-rata sedang. Kata kunci: Kinerja manajerial, ketidakpastian lingkungan, sistem akuntansi manajemen
ANALISIS PENGARUH RASIO LIKUIDITAS, LEVERAGE, AKTIVITAS, DAN PROFITABILITAS TERHADAP RETURN SAHAM (STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN DENGAN KATEGORI INDUSTRI BARANG KONSUMSI DI BEJ) I G. K. A. ULUPUI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The purpose of this study is to empirically study the effect of accounting variables—liquidityratio, leverage, activity ratio, and profitability ratio—on stock returns of the food and beveragefirms registered between 1999--2005 on Jakarta Stock Exchange (JSX). The data is sampledusing purposive sample judgment method. From 21 firms registered on JSX only 13 are used assamples for this study. The firms included are Asia Inti Sarana, Ades Alfindo Putra Setia, AquaGolden Mississipi, Davomas Abadi, Mayora Indah, Indofood Sukses Makmur, Ultra Jaya Milk,Sinar Mas Agro Resources and Technology, Sari Husada , Cahaya Kalbar, Delta Djakarta, FastFood Indonesia and Tunas Baru Lampung. The result of this study using multiple regressionfinds that only two variables (return on asset and current ratio) that significantly affect thefollowing year stock return with level of significance 5 percent.
PENGARUH PERSEPSI TENTANG SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK PADA KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR Ni Ketut Muliari; Putu Ery Setiawan
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

Tax revenue has been the most substantial source of government incomerecently. In 2009, about 73 percent of government revenue came from taxes. Thisforces taxation office to perform some efforts to maximize tax revenue. One of them isto employ self assessment system. In this system, taxpayer’s awareness andcompliance is important. Factors influencing taxpayer’s compliance includetaxpayer’s perception of tax penalty and taxpayer’s awareness.This research aims to examine the effect of perception of tax penalty and taxawareness on taxpayer’s compliance in taxation office Pratama Denpasar Timur.Sample is drawn using simple random sampling method, and consists of 100effective taxpayers as respondents. Data then are analyzed using multiple linearregression technique. The result shows that perception of tax penalty and taxpayer’sawareness simultaneously affects taxpayer’s compliance with adjusted R-square of0.498. Partially, the two variables provide significant positive effect on taxpayer’scompliance.
Pengaruh Karakteristik Perusahaan Pada Pengungkapan Tanggung Jawab Sosial Perusahaan Herkulanus Bambang Suprasto; Angelia Putri Surya Haryanti
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 (161.99 KB) | DOI: 10.24843/JIAB.2019.v14.i02.p07

Abstract

This study aimed to provide empirical evidence on the effect of firm characteristics which include firm age, firm size, profitability, and board of commissioner size, on corporate social responsibility disclosure for firms listed on the Indonesia Stock Exchange. This research was conducted on firms listed on the Indonesia Stock Exchange with an observation period of 3 years, from 2015 to 2017. The sample of this study amounted to 52 firms with a total of 110 observations. A purposive sampling approach was used as the method of determining the sample used. The results showed that firm age and firm size had a positive effect on corporate social responsibility disclosure, while profitability and board of commissioner size cannot be proven to have no effect on corporate social responsibility disclosure. The results of this research also provide concrete evidence of the application and explanation of the mechanism of stakeholder theory as a grand theory of this study. Keywords : company characteristics, corporate social responsibility disclosure
Determinan Efektivitas Audit Internal di Inspektorat Provinsi Jawa Timur Sutaryo Sutaryo
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 (3088.6 KB) | DOI: 10.24843/JIAB.2018.v13.i01.p01

Abstract

This effectiveness of internal audit conducted by the Local Government Inspectorate of East Java Province. The purpose of the research conducted is to obtain empirical evidence on the factors that affect the effectiveness of internal audits conducted by the Local Government Inspectorate. The data used in this study comes from questionnaires obtained from 159 respondents. This study, the dependent variable used is the effectiveness of internal audit, while the independent variables used are professional expertise, quality of audit work, career and promotion, support from leadership, and scope of internal audit work. Based on the results of the research note that the quality of audit work, support from the leadership and the scope of internal audit work has a significant influence on the effectiveness of internal audit, while professional and career skills and promotion have no effect on the effectiveness of internal audit in the Local Government Inspectorate of East Java Province. Keywords: Effectiveness of internal audit, professional expertise, quality of audit work, support from leadership, and scope of internal audit work.
SIX SIGMA, BALANCE SCORECARD, DAN KAITANNYA DENGAN AUDIT MANAJEMEN NANIEK NIVIARI
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

Performance measurement is important factor for enterprises. Performancemeasurement can be used to evaluate enterprises effectiveness and to arrangereward sysem. There are many tools for performance measurement such as SixSigma and Balance Scorecard. This paper discuss how Six Sigma and BalanceScorecard are used in performance measurement and relation betweenmanagement audit and Six Sigma and Balance Scorecard. Six Sigma andBalance Scorecard are used in performance measurement by DMAIC methode(define, measure, analyze, improvement, control). Management auditor canuse Six Sigma to evaluate management performance. BSC can be used byauditor management to balance financial performance measurement as lag factorand other nonfinancial performance measurement as lead factor, such ascustomer, internal bussines process, and learning & growth perspektif (BSCFirstGeneration). But in BSC-third Generation, the relationship betweenmanagement audit with BSC is if we want to design Enterprise BSC, we mustdo audit management first.
PENGARUH IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) TERHADAP PENERAPAN GOOD GOVERNANCE JAJANG BADRUZAMAN1; IRNA CHAIRUNNISA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This research aims to study (1) the implementation of accountability system of government institution performance in 14 Local Departments in Ciamis Government Regency, (2) the aplication of good governance in 14 Local Departments in Ciamis Government Regency, and (3) the influence of implementation of accountability system of government institution performnace on the aplication of good governance in 14 Local Departments in Ciamis Government Regency. The research method used is descriptive method with cencus approach. Analysis method used is correlations coefficient analysis and determination coefficient analysis to process data collected using questionnairy survey. The result shows that (1) the implementation of accountability system of government institution performance in 14 local departments in Ciamis Government Regency is good, (2) the aplication of good governance in 14 local departments in Ciamis Government Regency is good, and (3) the implementation of accountability system of government institution performance has a strong correlations with the aplication of good governance in 14 local departments in Ciamis Government Regency.
PENGARUH VARIABEL ASET LANCAR, DEBT TO TOTAL ASSETS, UMUR, DAN JUMLAH ANGGOTA TERHADAP RENTABILITAS EKONOMI DI KOPERASI SIMPAN PINJAM DAN KOPERASI KREDIT DI KECAMATAN BULELENG, KABUPATEN BULELENG: SEBUAH PEMODELAN EKONOMETRIKA Putu Agus Ardiana; Luh Kartini Eka Sari
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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Abstract

This paper aims to investigate independent variables affecting profitabilityof cooperatives in Buleleng, Bali proxied by a ratio of earnings and total assetsthrough an econometric modeling. We initially identified 18 variables affectingthe ratio but we then dropped a number of independent variables insignificantlyaffecting the ratio. Conducting 15 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 profitability of cooperatives in Buleleng, Bali arecurrent assets, debt to total assets, age, and the number of member ofcooperatives.

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