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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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Implementasi Anggaran Berbasis Kinerja di Pemerintah Daerah dengan Akuntabilitas Kinerja “A” Hafiez Sofyani; Made Aristia Prayudi
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 (471.105 KB) | DOI: 10.24843/JIAB.2018.v13.i01.p06

Abstract

This study aims to examine the relationship several variables, namely: implementation of performance-based budgeting, budget absorption, accountability, and the use of performance information in formulating future planning and budgeting. The studywas organized in Provincial Local Government which the performance title “A” namely Daerah Istimewa Jogjakarta, using all of the Regional Working Unit (SKPD) as a research object. The respondents of the study are SKPDs officials directly involved in the formulation of planning and budgeting, as well as reporting the performance accountability of SKPD. Out of the 150 questionnaires distributed, only 97 are filled in completely and testable. Hypothesis testing employs Structural Equation Model (SEM) approach. The results show that performance-based budgeting is positively associated with budget absorption and SKPD’s accountability. In addition, good accountability also makes the local government apparatus triggered to use accountability reports as a reference in formulating plan and budget for the next period. Keywords: Local government, performance-based budget, budget absorption, accountability, use of performance information
Pemahaman Mahasiswa Jurusan Akuntansi Atas Penerapan International Financial Reporting Standard dalam Menghadapi Masyarakat Ekonomi Asean Gayatri Gayatri; A.A G.P Widanaputra; Bambang Suprasto H.
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
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 (46.704 KB) | DOI: 10.24843/JIAB.2016.v11.i01.p02

Abstract

The aims of this research is to determine the accounting student’s of understanding the application of International Financial Reporting Standardin the Asean Economic Community. Data collected through questionnaires. The sampling technique is done by purposive sampling that students of the accounting department term IV and V of the school year 2014/2015 at the Faculty of Economics and Business, Udayana University. The analysis in this study uses procentage descriptive method. This research found that students from the accounting department are well understand the development of the profession, opportunities, and chalenges facing the accounting profession in the Asean Economic Community. Keywords: Accounting, IFRS, ASEAN economic community
PENGUKURAN KUALITAS AUDIT: SEBUAH ESAI ERNA WIDIASTUTY; RAHMAT FEBRIANTO
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010)
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 (200.223 KB)

Abstract

This paper discusses audit quality issue. The issue becomes importantafter the fall of Andersen accounting firm, which is one of the biggestinternational accounting firms. To define audit quality, the author uses twoprimary dimensions from DeAngelo (1981b): competency and independency. Butunlike DeAngelo’s market approach, the author uses actual competency andindependency.Another issue is unit of analysis. Researchers should separate the workquality of an accounting firm and that of an auditor. This separation implies thatif competency is assumed to be constant, auditors working in big and smallaccounting firms are different only in terms of independency.It does not mean that this paper is complete enough to support auditingresearches to understand the whole audit quality measurement problem. Thepaper is expected to guide future researches examining audit quality byconsidering weaknesses of the existing measurement tools.
MANAJEMEN LABA: PENGARUHNYA PADA KINERJA PERUSAHAAN YANG MELAKUKAN PENAWARAN SAHAM TAMBAHAN Gusti Ayu Made Sari Dewi; I Ketut Sujana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
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 (56.598 KB)

Abstract

The purpose of this study was to examine earnings management in companies that do offer additional shares. Data analysis techniques used are two different test average. Test results discretionary accruals with Modified Jones Model shows that discretionary accruals prior to the implementation of additional stock offering higher than the post-implementation offers additional shares. Real earnings management activity by proxy abnormal operating cash flow and abnormal production costs showed results that abnormal operating cash flow two years prior to the implementation of additional stock offering lower than two years after the offering of additional shares and abnormal production costs one year prior to the implementation of additional stock offerings more higher compared with one year after the offering of additional shares. This study evidence that discretionary accruals two years prior to the implementation of additional stockofferings impact on the financial performance of the company after dilaksanakanya additional stock offering. The implication of this research is to be more investors seeking information about the company not only through financial statements presented by the management company.
KONTRIBUSI TEORI KEPENTINGAN KELOMPOK DALAM STANDAR AKUNTANSI KEUANGAN (SUATU KAJIAN LITERATUR) I.B. PUTRA ASTIKA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008)
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 (184.349 KB)

Abstract

In order to present useful financial report for economic decision making, regulation of accounting standard becomes important. Economic and politic conditions contribute heavily to regulator in creating, improving, and renewing accounting standard in a country. It means that accounting standard is not purely born from theory, but contributed by economic and politic conditions. Accounting standards dominantly derived from theory have failed. The standards have not accepted by business community and politicians or general stakeholders because not in line with their political will. Based on this situation, it would be right to say that accounting standard is a consensus dominantly supported by group interest theory.
PERANAN GOOD CORPORATE GOVERNANCE DAN BUDAYA TERHADAP KINERJA ORGANISASI IGAM Asri Dwija Putri
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012)
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 (356.419 KB)

Abstract

ABSTRAK Good corporate governance (GCG) telah menjadi wacana sejak tahun 1999. Walaupun keberadaan GCG cukup lama, saat ini masih menjadi kajian yang menarik. Budaya sering dihubungkan dengan kemampuan mencapai kinerja yang dinginkan. Tujuan penulisan ini adalah mengkaji hubungan good corporae governance dan budaya terhadap kinerja perusahaan. Makalah ini merupakan kajian teoretis dan didasari oleh temuan peneliti sebelumnya, dengan metode empiris dalam menyelesaikan masalah. Adapun hal yang dapat disimpulkan dari kajian ini bahwa good corporate governance (GCG) dan budaya perusahaan yang baik (good corporate culture/GCC) menjadi faktor pendukung tercapainya kinerja perusahaan yang baik. Penerapan  GCG pada perusahaan akan mampu meminimalkan sifat oportunis dari para manajemen sehingga berdampak pada perbaikan kinerja perusahaan. Demikian juga, peranan budaya organisasi sangat penting dalam mengantisipasi perilaku oportunis dari manajer di perusahaan sehingga perlu dikembangkan budaya organisasi ke arah good corporate culture (GCC) karena akan berdampak baik terhadap kinerja perusahaan.   Kata kunci: good corporate governance(GCG), budaya, kinerja, oportunis  
PENGARUH PERBEDAAN STANDAR AKUNTANSI DALAM ANALISIS LAPORAN KEUANGAN INTERNASIONAL I KETUT JATI; TARJO TARJO
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.p03

Abstract

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PENGARUH PROFITABILITAS, SOLVABILITAS, REPUTASI AUDITOR, UKURAN PERUSAHAAN, KANDUNGAN LABA, DAN JENIS INDUSTRI PADA KETIDAKTEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN DI PT BURSA EFEK INDONESIA PERIODE 2007 - 2009 MADE GEDE WIRAKUSUMA; PUTU MANIK CINDRAWATI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
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 (176.069 KB)

Abstract

The usefulness of financial report would decrease if it is not timely reported. The purpose of this study is to examine the impact of profitability, solvency, auditor reputation, company size, earnings content, and industry type on late publication of financial report on Indonesia Stock Market during period of 2007-2009. The hypotheses are tested using multiple regression technique. The results show that auditor reputation and company size significantly affect the late publication of financial reports of companies listed on Indonesia Stock Market during 2007-2009. Other variables, i.e profitability, solvency, and earnings information content do not affect the late publication. The control variable, industry type, also does not have any impact on the late financial report publication of the listed companies.
Mampukah Corporate Governance Mengurangi Eksekutif Risk Taker Melakukan Penghindaran Pajak? Naniek Noviari; I Gusti Ngurah Agung Suaryana
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 (94.903 KB) | DOI: 10.24843/JIAB.2019.v14.i02.p11

Abstract

Taxpayers will try to pay the smallest possible tax. One way to reduce taxes is to engage in tax avoidance actions commonly referred to as tax avoidance. One of the causes of this behavior is the presence of an executive character who dares to take risks. The impact of the executive character on tax resignation can be reduced by the implementation of good corporate governance. This research proposes the application of good corporate governance to reduce the impact of an executive character on aggressive tax actions. The population of this study comprises of all manufacturing companies listed on the Indonesia Stock Exchange in 2014–2016. Sampling was done using purposive sampling. 48 observations were picked as the samples. This study involved one independent variable (executive characteristics), one dependent variable (aggressive tax action), and one corporate governance variable. The study used moderated regression analysis. This study found the more aggressive the executive character, the higher the probability of the tax avoidance. Better implementation of good corporate governance results in lower the tax avoidance action. Better implementation of good corporate governance also weakens the influence of the executive character on tax avoidance actions. Keywords: tax avoidance, executive characteristics, good corporate governance
PENGARUH CAPACITY BUILDING PADA PEMAHAMAN PRINSIP GOOD GOVERNANCE DALAM MENINGKATKAN KINERJA APARATUR Darwanis Darwanis; Aliamin Aliamin; Mohammad Amrullah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
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 (106.827 KB)

Abstract

The purpose of this research was to analyze the impact of capacity building, government staffs’performance and the application of good governance toward local state financial management effectivity at Kabupaten Bireuen. Responden of the research were Local State Financial Officers (PPK), Budget Staffs (PA), Budget Allocation Staffs (KPA) and Treasurees at 24 Local State Government Units (SKPK) Kabupaten Bireuen. Data collected in this research processed using LISREL (LinearStructural RELationship) 8.7 software and Structural Equation Modelling (SEM) were used to analyzed the information needed from the data.The result of the research indicated both simultaniously and partially capacity building affected the understanding of good governance principles, governmentstaffs’performance and the application of good governance local state financial effectivity at Kabupaten Bireuen. The result were also indicated that partially capacity building unaffected the financial effectivity.

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