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[ANALISIS GENDER TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA DOSEN DI JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN ]]>
<![CDATA[RINI INDAHWATI]]>;
<![CDATA[DELIANA DELIANA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Based on Indahwati (2007), it can be concluded that students want lecturer to be more empathetic to them. The inability of lecturers to be empathetic to students is most likely due to the lack of job satisfaction. This research aims to present data about the level of lecturers’ job satisfaction to be analyzed by gender. The expected outcome of this research is the measurability of the level of lecturer’s job satisfaction in Accounting Department of State Polytechnic Medan and the degree of differences between male and female lecturers’ satisfaction. It could be concluded there is a significance difference between male and female lecturers’ job satisfaction.]]>
<![CDATA[Disclosure of Risk Factors on Prospectus and Initial Public Offerings (IPO) Performance: Evidence from Indonesia ]]>
<![CDATA[Randy Kuswanto]]>
<![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.p02
<![CDATA[The purpose of this study is to investigate how risk information disclosed in prospectus influences the initial returns of initial public offerings (IPOs) in Indonesia. This study collected 62 sample IPOs offered in the Indonesian Stock Exchange from 2017–2018. Ordinary least squares was performed to test the association between risk disclosure and initial returns. Results indicate that prospectus provides risk information associated with initial returns. Both qualitative and quantitative dimensions have a significant negative impact on the initial returns. It can be concluded that risk information has an important role in the underpricing phenomenon. The study has extended the available literature by investigating risk disclosure from a dual perspective. Moreover, qualitative and quantitative assessments both have a direct impact on the initial returns and must be considered in investment decision making. Keywords: Risk, IPO, underpricing, initial returns]]>
<![CDATA[Studi Pengelolaan Keuangan Desa dari Perspektif Permendagri Nomor 113 Tahun 2014 ]]>
<![CDATA[I Wayan Purwa Astawa]]>;
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (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.i02.p08
<![CDATA[One of the problems that appear in village financial management is the issue of its implementation in the Village Revenue and Expenditure Budget. The implementation is not in accordance with the provisions of Permendagri 113 of 2014 concerning village financial management due to the lack of common understanding, views, and commitments from village financial organizers. The purpose of this study was to determine the reality of the implementation of financial management of the village of Dauh Peken in Tabanan District, Tabanan Regency based on Permendagri 113 of 2014 on village financial management. The research is descriptive with a qualitative approach, research data obtained through in-depth interviews, observation, and documentation studies. This study was analyzed using the Case Study method. The results of the study indicate that the Dauh Peken Village has not fully complied with the provisions of the regulation in financial management during the implementation of the Village Revenue and Expenditure Budget. This requires synergy between the district and sub-district governments in terms of assistance and supervision of village finance providers. Keywords: Village finance, regulations, village finance providers.]]>
<![CDATA[Pendidikan Etika dan Perkembangan Moral Mahasiswa Akuntansi ]]>
<![CDATA[Nujmatul Laily]]>;
<![CDATA[Nova Rifinda Anantika]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 1 (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.i01.p02
<![CDATA[The purpose of this research was to comprehend ethical education differences among level 1 (pre-conventional), level 2 (conventional), and level 3 (post-conventional) toward moral development steps of accountancy students. This research is quantitative research using survey which is held in X University in Malang. The sampleof this research are 176 accountancy students. Sampling method used proportional random sampling technique in choosing the responden.The instrumentof this research is questionnaire related to ethical education or ethical courses and moral development questionnaireusing defining issues test. The results showed that ethical education differ among level 1 (pre-conventional), level 2 (conventional), and level 3 (post-conventional) of accountancy students. Keywords: Moral development, ethics education, accounting]]>
<![CDATA[KEMAMPUAN PELATIHAN PASAR MODAL MEMODERASI PENGARUH PENGETAHUAN INVESTASI DAN PENGHASILAN PADA MINAT BERINVESTASI MAHASISWA ]]>
<![CDATA[Luh Komang Merawati]]>;
<![CDATA[I Putu Mega Juli Semara Putra]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 2 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The aim of the study is to investigate the influence of investment knowledge and income on the students’ intention to invest their money in capital market, where capital markets training variable as moderating variable. In order to achieve the goal of the study, respondents are student of Faculty of Economics- University of Mahasaraswati’s in Denpasar. Using purposive sampling technique, data were analyzed using multiple regression analysis with interaction to test hypotheses. The result of the study shows that investment knowledge and income have a positive effect on students’ intention to invest their capital in the capital market. In contrast, according to the interaction test of capital market training as moderatingvariable does not show a significant effect. It means that capital market training unable to strengthen or weaken the relationship investment knowledge and incomes on students’ intention to invest.]]>
<![CDATA[Effect of Governance on the Efficiency of the Indonesian Banking Industry ]]>
<![CDATA[Fransiska Novina Hayu Indrianti]]>;
<![CDATA[Sutrisno T.]]>;
<![CDATA[Erwin Saraswati]]>
<![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.p09
<![CDATA[This study aims to examine observations and determine the effects of corporate governance on the efficiency of the Indonesian banking sector. The research calculated DEA efficiency and performed logistic regression, with a total sample of 150 observations. Results show that independent commissioners, the educational level of commissioners, the board of commissioners meeting, and the term of office of the commissioners all have a significant impact on improving the efficiency of the banking industry. Conversely, the large number of commissioners as well as the gender differences among them do not have any effect on banking efficiency. These findings indicate that authorities should not focus on the size of the board and the gender differences among the board commissioners in finding ways to increase or decrease a firm’s efficiency. The results of this study can contribute to academic research through agency theory and resource dependence theory as well as provide insights that can be used by practitioners. Keywords: Governance; banking efficiency; DEA]]>
<![CDATA[Akuntabilitas Akuntan Perempuan-Karir Bali: Sebuah Studi Fenomenologi ]]>
<![CDATA[Yeyen Komalasari]]>;
<![CDATA[I Gde Ary Wirajaya]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![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.p07
<![CDATA[This study aims to understand how Balinese career women harmonize accountability practices. The study uses the interpretive paradigm and phenomenological approach to obtain a description of individual meaning and behavior comprehensively. The key informants in this study were women who were in the pragmatic endurance phase, i.e., the middle of their career in which they face a commitment to maintain a balance between their professional, community and personal or domestic life. The results showed that the multiple roles of Balinese career women were sourced from their self-owned accountability. Keywords: Balinese career women, accountability practices, self-accountability]]>
<![CDATA[Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance ]]>
<![CDATA[Retta Merslythalia]]>;
<![CDATA[Mienati Somya Lasmana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 2 (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.i02.p07
<![CDATA[This research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to2014. This research uses purposive sampling technique. The multiple linear regression analysis is used to analyze the data. There are 49 companies used as the samples of this study. Based on the conducted data analysis on this research, it concludes that:( 1 ) the executive competence has no effects on tax avoidance ( 2 ) the firm size has no effects on tax avoidance ( 3 ) the independent commissioner has no effects on tax avoidance while ( 4 )the institutional ownership affects tax avoidance.]]>
<![CDATA[Pengungkapan Corporate Social Responsibility dan Reputasi Manajemen Puncak Pada Reputasi Perusahaan ]]>
<![CDATA[Anak Agung Gde Putu Widanaputra]]>;
<![CDATA[I Gede Dirga Surya Arya Widhyadanta]]>;
<![CDATA[Ni Made Dwi Ratnadi]]>
<![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.p01
<![CDATA[This study aims to obtain empirical evidence of the influence of corporate social responsibility disclosure onthe reputation of the company and the influence of top management reputation on the company’s reputation. The population of this study is the mining sector companies listed in BEI over the period of 2013-2016. Samples were determined by nonprobability sampling method with purposive sampling technique, obtained 116 observations. The analysis technique used is multiple linear regression. The results of the analysis show that corporate social responsibility disclosure positively affects the company’s reputation and reputation of top management positively affects the company’s reputation. The higher the corporate social responsibility disclosure index the better the company’s reputation, the better the reputation of top management reputation leads to better corporate reputation.Keywords: Corporate social responsibility disclosure, top management reputation, corporate reputation]]>
<![CDATA[Pengaruh Kondisi Keuangan Perusahaan, Kualitas Audit dan Opinion Shopping Terhadap Penerimaan Opini Going Concern ]]>
<![CDATA[Syamsuri Rahim]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 2 (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.i02.p02
<![CDATA[This study aims to examine the effect of the company’s financial condition, the audit quality and shopping opinion towards the acceptance of going concern audit opinion. The samples used in this research are manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The population of this study is132. The samples used are 28 companies selected by random sampling method during the observation period of 3 (three) years. Data was analyzed using logistic regression analysis model. The results show that the financial condition, audit quality and opinion shopping significantly influence the acceptance of going concern audit opinion. ]]>
