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[OPINI AUDIT GOING CONCERN: KAJIAN BERDASARKAN MODEL PREDIKSI KEBANGKRUTAN, PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN REPUTASI AUDITOR ]]>
<![CDATA[ARRY PRATAMA RUDYAWAN]]>;
<![CDATA[I DEWA NYOMAN BADERA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The cases of accounting data manipulation that involve big firms, such as Enron and WorldCom, have affected auditor reputation. Enron and 95 other firms received unqualified opinion in the year prior to bankruptcy. This fact raises questions why firms receiving unqualified opinion stop operating. The assessment of going concern has to be delivered by auditor and added into audit opinion. An auditor is responsible to evaluate whether there is substantial doubt about the entity’s ability to continue its operation for a reasonable period of time. This research aims to investigate the effect of bankruptcy prediction model, firm growth, leverage, and auditor reputation on going concern audit opinion. The result shows that bankruptcy prediction model affects the accuracy of going concern opinion issue. However, the firm growth, leverage, and auditor reputation do not do so.]]>
<![CDATA[Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia ]]>
<![CDATA[Suparna Wijaya]]>;
<![CDATA[Dewi Sekarsari Kusumaningtyas]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2020.v15.i01.p04
<![CDATA[Dealing with the practice of tax avoidance in general, many countries have compiled and implemented their own general anti-avoidance rules (GAAR). This research aims to explore the potential of statutory GAAR in handling tax avoidance practices in Indonesia and SAAR formulas that are suitable for the Indonesian context. This qualitative research employed a case study approach. Results show that the application of SAAR and the principle of substance over form in Indonesia cannot yet be applied properly; thus GAAR is needed. It is expected that the implementation of statutory GAAR can accommodate the limitations of regulators in light of unknown and future tax avoidance schemes.. Keywords: Tax-avoidance, tax planning, specific anti avoidance rule (SAAR), international tax]]>
<![CDATA[IDENTIFIKASI PERMASALAHAN TUNGGAKAN PAJAK BUMI DAN BANGUNAN (PBB) DI WILAYAH KABUPATEN MADIUN ]]>
<![CDATA[Dewi Prastiwi]]>;
<![CDATA[Made Dudy Satyawan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[ABSTRAK Penelitian ini bertujuan untuk mengeksplorasi faktor-faktor yang menjadi penyebab timbulnya tunggakan Pajak Bumi dan Bangunan di wilayah Kabupaten Madiun. Undang-Undang No 28 Tahun 2009 tentang Pajak dan Retribusi Daerah, memperluas basis pajak seperti PBB yang dulunya merupakan pajak pusat dan sekarang dilimpahkan wewenang pengelolaannya menjadi pajak Kabupaten/kota. Pemerintah daerah berkepentingan untuk merumuskan kebijakan yang nantinya menjadi produk berupa peraturan daerah yang efektif dan efisien dalam memberikan pelayanan pada masyarakat. Penelitian kualitatif ini menggunakan pendekatan fenomenologi yaitu membaca fenomena, terkait adanya tunggakan PBB. Sumber data kualitatif berupa catatan lapangan hasil observasi, transkrip interviu mendalam (depth interview), dan dokumen-dokumen terkait berupa tulisan ataupun gambar. Teknik analisis data terdiri dari tiga tahap yaitu reduksi data, display data, penarikan kesimpulan serta verifikasi. Analisis hasil wawancara mendalam diketahui penyebab timbulnya tunggakan antara lain: rekonsiliasi data objek PBB antara KPP Pratama dengan Dispenda belum memadai, pemuktahiran data peralihan kepemilikan objek pajak melalui proses kantor notaris PPAT dan pembayaran PBB terutang lewat perbankan perlu diintergerasikan dengan database dispenda, dan karakteristik wajib pajak yang dipengaruhi oleh kesadaran dalam membayar PBB.]]>
<![CDATA[MODEL BELIEF-ADJUSMENT DAN PERSEPSI INVESTOR: EKSPERIMENTASI RANGKAIAN INFORMASI PENDEK SEDERHANA DAN RESPONS SIMULTAN ]]>
<![CDATA[I WAYAN SUARTANA]]>;
<![CDATA[SARING SUHENDRO]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 2 (2007) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The previous research found that there was effect of positive and negativeinformation order of company annual reports. The objective of this research is to examinewhether the order of positive and negative information of a company in the president letterin annual reports can influence the perception of the investor about the company. Thesubjects of this research are the students of Magister of Management Program in one ofState University in Indonesia. The method used is laboratory experiment. The result of thisresearch implies that the ordering of positive and negative information of a company inimpression management of annual reports can influence investor's perception. Positiveinformation presented at the first part will result in positive judgment on the previous andpotential performance compare with receiving negative information on the first part.]]>
<![CDATA[KEBIJAKAN DIVIDEN PADA PERUSAHAAN KONSERVATIF DAN NON KONSERVATIF SERTA BUMN DAN NON BUMN ]]>
<![CDATA[Zurohtun Retno Yulianti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 1 (2013) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[ABSTRAK Penelitian ini menyelidiki hubungan konservatisma akuntansi dan kebijakan dividen. Lebih jauh penelitian ini menyelidiki: 1) perbedaan kebijakan dividen antara perusahaan yang cenderung konservatif dan yang tidak, 2) perbedaan kebijakan dividen antara perusahaan milik negara (BUMN) dan perusahaan milik swasta (Non BUMN). Kebijakan dividen dalam penelitian ini diukur dengan dividend per share. Sampel terdiri dari 321 perusahaan yang terdaftar di Bursa Efek Indonesia selama 2004-2008. Hipotesis diuji menggunakan uji-t. Hasil menunjukkan bahwa terdapat perbedaan kebijakan dividen antara perusahaan BUMN dan Non BUMN, akan tetapi penelitian ini tidak dapat menemukan bukti bahwa kebijakan dividen perusahaan yang cenderung konservatif berbeda dengan yang tidak konservatif. Kata kunci: dividend per share, konservatisma, BUMN]]>
<![CDATA[PENINGKATAN KEEFEKTIFAN KOMITE AUDIT DALAM PELAKSANAAN TATA PENGELOLAAN PERUSAHAAN ]]>
<![CDATA[I PUTU SUGIARTHA SANJAYA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 1 (2007) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[MENGAPA PERUSAHAAN MELAKUKAN AUDITOR SWITCH? ]]>
<![CDATA[Kadek Sumadi]]>
<![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[The existence of a large number of accounting firms allowsprovides companies choices whether to stay with current firm or switchto another accounting firm. Decision of Minister of FinanceNo.423/KMK.06/2002 states that a company must switch auditor afterfive years of consecutive assignment. This is mandatory. The questionrises when a company voluntarily switches its auditor. Why does thishappen?One of the reasons is that management does not satisfy withauditor opinion, except for unqualified opinion. New management teamwould directly or indirectly encourage auditor switch to align accountingand reporting policies. Moreover an expanding company expects positivereaction when it does auditor switch. Profitability is also one reason fora company to switch auditor, for example, when a company earns moreprofit it tends to hire more credible auditor. On the other hand, when thecompany faces a financial distress, it probably would switch auditor aswell.]]>
<![CDATA[Apakah Keberadaan Komisaris Keluarga Dan Komisaris Independen Meningkatkan Pengungkapan Risiko? ]]>
<![CDATA[Doddy Setiawan]]>;
<![CDATA[Elisa Apriliani Andriyanto]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2019.v14.i01.p01
<![CDATA[This research aims to examine the effect of family commissioners and independent commissioners on risk disclosure using Indonesian firms that engaged in initial public offering (IPO). This research uses multiple regression analysis to test the effect of family commissioners and independent commissioners on risk disclosure. The study sample consists of 204 non-financial firms that engaged in IPO during the period of 2001–2017. The result of the study shows that family commissioners and independent commissioners have positively affected risk disclosure. Therefore, it is important for companies to add more independent commissioners and maintain family commissioners during IPO. Keywords: family commissioners, independent commissioners, initial public offering, board of commissioner]]>
<![CDATA[Belanja Modal Memediasi Pengaruh Pendapatan Daerah Terhadap Pertumbuhan Ekonomi Daerah Otonomi Khusus ]]>
<![CDATA[Langgeng Prayitno Utomo]]>;
<![CDATA[Nur Fadjrih Asyik]]>;
<![CDATA[Suwardi Bambang Hermanto]]>
<![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.P06
<![CDATA[ABSTRACT The purpose of this study is to examine the effect of regional income on the economic growth of special autonomous regions mediated by capital expenditure. The sample of this study is the realization of regional income and expenditure budget of districts and municipalities in the special autonomous region of Papua province for the year of 2011-2015. By using purposive sampling technique, this study obtained 120 data observation report. The test is done by Structural Equation Modeling (SEM) technique. The test results indicate that the amount of regional revenue has a positive effect on economic growth, besides the regional revenue also has a positive effect on capital expenditure, then the addition of allocation amount on capital expenditure has a positive effect on economic growth. Capital expenditure is able to partially mediate the regional income on economic growth in the form of partial or partial mediation. Keywords: Capital expenditure, regional income, economic growth]]>
<![CDATA[PENGARUH INDEPENDENSI, KEAHLIAN PROFESIONAL, DAN PENGALAMAN KERJA PENGAWAS INTERN TERHADAP EFEKTIVITAS PENERAPAN STRUKTUR PENGENDALIAN INTERN PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG ]]>
<![CDATA[NI PUTU EKA DESYANTI]]>;
<![CDATA[NI MADE DWI RATNADI]]>
<![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[Internal controller is crucial in developing effective internal controlstructure of Bank Perkreditan Rakyat. Because of the important role ofinternal controller, s/he must be independent, has sufficient professionalcompetencies and working experiences.This study aims to investigate the effect of significant independency,professional competency, and working experience of internal controllersimultaneously and partially on the effectiveness of implementation ofinternal control structure of Bank Perkreditan Rakyat in Badung Regency.Variables used in this study include internal control structure as thedependent variable; and independency, professional competency, andworking experience of internal controller as the independent variables.The result shows that independency, professional competency, andworking experience of internal controller simultaneously and partiallyaffect the effectiveness of implementation of internal control structure ofBank Perkreditan Rakyat in Badung Regency significantly. And, the mostdominant factor is professional competency.]]>
