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[PELUANG RISET AKUNTANSI BERBASIS AKRUAL DI INDONESIA ]]>
<![CDATA[SANSALONI BUTAR-BUTAR]]>
<![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[Studi akrual menunjukkan hasil yang konsisten bahwa akrual memiliki kandungan informasi tambahan di samping arus kas. Tulisan ini bertujuan untuk memaparkan hasil-hasil riset empiris berkaitan dengan akrual dan mengidentifikasi peluang-peluang riset yang dapat dilakukan di Indonesia. Sepanjang pengetahuan penulis, belum banyak atau belum ada studi di Indonesia yang secara spesifik menguji implikasi perbedaan persistensi akrual dan arus kas terhadap harga saham pada masa depan. Di samping itu, fenomena akrual yang banyak teridentifikasi dalam studi-studi empiris menggunakan data pasar modal Amerika Serikat belum tentu merupakan fenomena tersendiri pada perusahaan-perusahan di Indonesia.]]>
<![CDATA[Pengaruh Beban Kerja, Klien Baru, Dan Ukuran Klien Terhadap Defisiensi Audit ]]>
<![CDATA[Budhi Setiya Yoga]]>;
<![CDATA[Agung Dinarjito]]>
<![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.p09
<![CDATA[This study aims to examine whether public accountants’ workload, new clients, and size of clients influence the occurrence of audit deficiencies conducted by public accountants on the basis of the data collected by the Finance Professions Supervisory Centre (PPPK), Ministry of Finance. PPPK is given the authority to ensure that the audits carried out by public accountants are in accordance with applicable standards. This is a quantitative research using multiple linear regression analysis of public accountants’ data examined by PPPK from 2013 to 2016. Test results show that only the client size affects the audit deficiencies identified by PPPK in a positive direction. This research is expected to be a resource for public accountants to give proper attention during audits of large clients and help PPPK in determining the examination samples of public accountants each year. Keywords: audit, audit deficiency, PPPK, public accountant]]>
<![CDATA[Pengaruh Good Corporate Governance dan Budaya Tri Hita Karana Pada Kinerja Bank Perkreditan Rakyat ]]>
<![CDATA[I Gusti Ayu Made Asri Dwija Putri]]>;
<![CDATA[I.G.K.A Ulupui]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![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.p03
<![CDATA[The purpose of this study, namely to obtain empirical evidence that the implementation of corporate governance affect the performance of “Bank Perkreditan Rakyat” ( rural banks), and the role of local culture “Tri Hita Karana “to the BPR’s performance. The population is all BPR located in Badung and Denpasar. The samples using purposive sampling method. The data in this study were collected using a questionnaire are distributed directly to the object of research. “BPR” number into the sample in this study was 65 Banks. Data analyzed by model Multiple Regression Analysis. The research result show that the principles of corporate governance and the local cultural effect on the performance of BPR in Badung and Denpasar. “Bank Perkreditan Rakyat”. The implication of the study is important for the government to solve the economic problem using Corporate Governance and Tri Hita Karana concept.]]>
<![CDATA[MODEL PENGEMBANGAN KURIKULUM DAN STRATEGI PEMBELAJARAN PENDIDIKAN TINGGI AKUNTANSI BERBASIS SOSIOLOGI KRITIS, KREATIVITAS, DAN MENTALITAS ]]>
<![CDATA[ARDI HAMZAH]]>
<![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[Curriculum of accounting in higher education level in Indonesia hasbeen stagnant, static, and materiality oriented. It is said to be staticbecause the curriculum does not contain creativity aspect. Furthermore,mentality values, such as honesty and fairness are still hardly found inthe curriculum.The development of critical sociology, creativity, and mentality-basedcurriculum must be supported by strategy that not only consists oftheoretical explanation, but also innovative learning strategies. Aninnovative learnings strategy helps creativity involving student directly inthe whole learnigs process.]]>
<![CDATA[PREDIKSI PERINGKAT OBLIGASI DENGAN PERSISTENSI LABA, FREE CASH FLOW, DAN RISIKO LITIGASI ]]>
<![CDATA[, Zurohtun]]>
<![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 investigated the usefulness of accounting information (e.g. earnings persistence, free cash flow, and litigation risk) to predict bond rating. Samples consisted of 32 manufacturing firms listed on Indonesian Stock Exchange over 2005-2007 period and rated by PEFINDO. Binary logistic regression was used to test the hypothesis. The hypothesis in this study was supported, whereas earnings persistence, free cash flow, and litigation risk were useful to predict bond rating. Higher earnings persistence would increase bond rating. Higher free cash flow would increase bond rating. This study could not find evidence that higher litigation risk would decrease bond rating.Keywords: bond rating, earnings persistence, free cash flow, litigation risk]]>
<![CDATA[Implementasi Carbon Emission Disclosure di Indonesia ]]>
<![CDATA[Desy Nur Pratiwi]]>
<![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.p04
<![CDATA[Climate change is one of the global phenomena that has become the biggest environmental problem in recent years that comes from corporate carbon emissions. This study aims to get empirical evidence of factors affecting carbon emission disclosure after president regulation number 61 year 2011. We investigate four factors (regulators, institutional ownership, size and profitability) that affect disclosure of company carbon emissions. This study uses secondary data in the form of manufacturing and mining companies listed on the Indonesia Stock Exchange for the period 2012 to 2016. Hypothesis test using multiple linear regression. The sample used in this research are 30 companies. The results show that the factors affecting carbon emissions disclosure are regulators and institutional ownership, while size and profitability have no effect on carbon emissions disclosure. Keywords: Climate change, greenhouse effect, carbon emission disclosure]]>
<![CDATA[Good Corporate Governance dan Ukuran Perusahaan Pengaruhnya Pada Tax Avoidance ]]>
<![CDATA[Vivi Adeyani Tandean]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2016.v11.i01.p07
<![CDATA[This study aims to examine empirically the effect of the application of GCG and the size of the company on tax avoidance. This study was performed on companies listed on the Stock Exchange 2010-2013. Variables used are institutional ownership, the independence of auditors, the audit committee, and the size of the company as an independent variable and tax avoidance as the dependent variable. The research sample 84 manufacturing companies. The sampling technique using judgment sampling. Testing data using multiple regression analysis. The test results showed that only affects the audit committee on tax avoidance. Keywords: Corporate governance, size, tax avoidance]]>
<![CDATA[MENELUSURI OPNINI AUDITOR INDEPENDEN ATAS LKPD PEMERINTAH PROVINSI BALI ]]>
<![CDATA[KETUT BUDIARTHA]]>
<![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[The financial report of a district government is are report showing itsfinancial performance within one budgeting period. The Public SectorAuditor (BPK) is in charge to audit the report before going to beaccountable toward the legislative. As shown by the result of an audit,whether its financial performance is good or not, depended upon theopinion given by the Public Sector Auditor (BPK). According to the auditconducted on the financial report of government province of Bali for year2005, indeed the BPK issued Qualified Opinion; which means it is stillthat the report of the government of province of Bali applyinginconsistently with the rule and relevant statutory is all material aspects.]]>
<![CDATA[SPIRIT SUSTAINABLE DEVELOPMENT DAN PRAKTIK AKUNTABILITAS KORPORASI ]]>
<![CDATA[I Putu Sudana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[ABSTRAK Praktik akuntabilitas sosial dan lingkungan korporasi yang cenderung difungsikan sebagai alat legitimasi, dapat ditengarai merupakan akibat dari masih rendahnya kesadaran tentang arti penting sustainabilitas alam sebagai fondasi eksistensi organisasi dan kuatnya pengaruh karakter oportunistik untuk lebih memprioritaskan kinerja finansial. Sebagai pemain penting dalam sistem informasi keuangan, profesi akuntansi membutuhkan reorientasi pemikiran dalam menyikapi tuntutan ke arah sustainable development. Tuntutan ke arah sustainable development mengharuskan profesi akuntan memberikan perhatian pada dua hal penting, yakni mengadopsi konsep akuntabilitas kepada stakeholder, dan mengadopsi paradigma riset yang beragam, bukan paradigma tunggal. Untuk membawa praktik akuntabilitas sosial dan lingkungan ke jalur yang seharusnya, maka langkah penting yang harus diupayakan adalah membangun kesadaran pada pentingnya sustainale development. Kata kunci: akuntabilitas, kesadaran, stakeholders, sustainale development]]>
<![CDATA[PREVENTING BIAS IN THE BALANCED SCORECARD IMPLEMENTATION FOR PERFORMANCE ASSESSMENT ]]>
<![CDATA[EKA ARDHANI SISDYANI]]>
<![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[Balanced scorecard has been widely recognized as a tool of comprehensive performancemeasurement both for small and large organizations. However, when the method isemployed to compare performance of two or more business units, evaluator mightencounter with common-measures bias. This bias would emerge when evaluator only payattention to common measures existed in the units being evaluated, and ignore the uniquemeasures belong to each individual unit. This condition would mislead evaluator to reachinaccurate conclusion regarding the achievement of the units, and consequently couldend up with incorrect decision, such as compensation policy. Such a bias can be reducedby employing a technique that has been empirically studied by Roberts, Albright, andHibbets (2004), called disaggregated plus mechanically aggregated. This technique hassuccessfully reduced common-measures bias presented in the absence of a treatmentusing this technique.]]>
