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.
Articles
345 Documents
<![CDATA[Pengaruh Corporate Governance dan Leverage Pada Agency Cost ]]>
<![CDATA[Nanda Sadewa]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![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.p03
<![CDATA[The purpose of this research is to know the influence of corporate governance and leverage on agency cost. This research is done within the scope of the firms that listed in Indonesia Stock Exchange. Observation is done in all sectors of the firms in 2009-2013. Samples are defined by using purposive sampling method thus 92 samples are obtained that match with criteria. This research uses multivariate regression as analysis technique. The hypothesis of this research said that corporate governance and leverage have a negative influence on agency cost. The result shows that corporate governance and leverage have positive and significant influence on agency cost. This research prove that the increasing of corporate governance and leverage in a firm, agency cost also increased. Keywords: Agency cost, corporate governance, leverage]]>
<![CDATA[MEKANISME PENGUNGKAPAN EMISI KARBON DAN REAKSI INVESTOR ]]>
<![CDATA[Chen Kelvin]]>;
<![CDATA[Oktavianus Pasoloran]]>;
<![CDATA[Fransiskus Randa]]>
<![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.p02
<![CDATA[This research aims to investigate the role of carbon emission disclosure as a mechanism to improve investors' reaction to abnormal stock returns mediated by cost of equity. The samples used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2013 to 2017. There were 122 companies with 610 observations. The samples were selected using the purposive sampling method. By using the path analysis method, the results show that carbon emission disclosure has a negative relationship with the cost of equity, carbon emission disclosure has a positive relationship with abnormal stock return, while the cost of equity has a negative and significant relationship with abnormal stock return. Additionally, the results obtained using the Sobel test show that the cost of equity plays a role in mediating the relationship between carbon emission disclosure and abnormal stock returns. Keywords: carbon emission disclosure; cost of equity; abnormal stock returns]]>
<![CDATA[Pelatihan Kerja Memoderasi Pengaruh Tingkat Pendidikan dan Pengalaman Kerja Pada Efektivitas Pengendalian Internal ]]>
<![CDATA[Made Andiva Mahendra]]>;
<![CDATA[I Wayan Ramantha]]>
<![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.p07
<![CDATA[The purpose of this study is to prove empirically about the effevt of educational level and work experience on the effectiveness of internal control with job training as a moderating variable. This research conducted at Kantor Inspeksi Denpasar, PT Bank Rakyat Indonesia (Persero) Tbk.The number of samples in this study were 51 respondents, with sampling using purposive sampling method. The data collected by questionnaires and data analysis techniques using moderated regression analysis (MRA). The results of this study proves empirically that educational level has not effect on the effectiveness of internal control, work experience has a positive effect on the effectiveness of internal control, job training stengthens the influence of educational level on the effectiveness of internal control, and job training is unable to moderate the effect of work experience on the effectiveness of internal control. Keywords:JobTraining, educational level, work experience, effectiveness of internal control.]]>
<![CDATA[Mengupas Bentuk Dilema Dari Sisi Konsultan Pajak ]]>
<![CDATA[Anak Agung Istri Pradnyarani Dewi]]>;
<![CDATA[Made Sudarma]]>;
<![CDATA[Zaki Baridwan]]>
<![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.p12
<![CDATA[This study aims to explore how the natural shape of the dilemmas in tax consulting and how the experience of overcoming dilemmas, is felt especially when doing tax planning. The qualitative method has been used with the interpretive paradigm according to the approach of transcendental phenomenology of Husserl. The informant in this study is a tax consultant of IKPI Denpasar. The research results reveal that dilemma forms tax consultants such that the dilemma posed by tax consultants have concern for the client and tax consultants think of business continuity services. The dilemma forms generate tax consulting experience in overcoming the perceived dilemma that is by building awareness of the taxpayer and must be aware of the profession as a tax consultant who is bound by the code of conduct. The dilemma can be overcome by building awareness of taxpayers and having strong principles to comply with the code of ethics. Keywords: Ethical Dilemma, Tax Consultants, Tax Planning, Taxpayer Compliance, Phenomenology]]>
<![CDATA[Dapatkah Love Of Money Sebagai Variabel Intervening Pengaruh Variabel Kecerdasan Terhadap Persepsi Etis Mahasiswa Akuntansi? ]]>
<![CDATA[Sigit Hermawan]]>;
<![CDATA[Wika Nurlia]]>
<![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.P04
<![CDATA[ABSTRACT The purpose of this study is to test the love of money as an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This study also tested partially and simultaneously the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This research is in the field of associative quantitative research and testing five hypotheses. The sample of this research is 141 accounting students. The analysis is done by multiple regression analysis. The results suggest that love of money could not be an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. There are both partial and simultaneous influence for intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students Keywords: love of money, intellectual intelligence, emotional intelligence, and spiritual intelligence, ethical perceptions]]>
<![CDATA[PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN SET PELUANG INVESTASI PADA KEBIJAKAN UTANG ]]>
<![CDATA[Aida Yulia]]>;
<![CDATA[Nurhaida Nurhaida]]>
<![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 objective of this research is to examine and analyze the effects of managerial ownership, profitability and investment opportunity set on debt policy from listed companies in the manufacturing sector in the Indonesia Stock Exchange method. The research by using purposive sampling and balanced paneldata, there are 66 companies fulfilling the criteria. The data type used is secondary data gotten from the capital market reference center at the Indonesia Stock Exchange. The multiple regression analysis models is used to test hypothesis. The result of the research shows that managerial ownership has no impact on debt policy. Profitability measured by Return on Asset (ROA) has a negative influence on debt policy, and investment opportunity set measured by Market to Book Value of Equity (MBVE ) has a negative influence on debt policy.]]>
<![CDATA[Influence of Intellectual/Emotional/Spiritual Intelligence, Independence, and Tri Hita Karana on Auditor Performance ]]>
<![CDATA[I Gusti Ayu Made Asri Dwija Putri]]>;
<![CDATA[Ni Gusti Putu Wirawati]]>
<![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.p08
<![CDATA[Auditor performance is the result of work rendered in carrying out one’s duties within a certain period of time. The quality of auditing is improved if the auditor shows good performance. The aim of this research is to determine how intellectual/emotional/spiritual intelligence, independence, and the culture of Tri Hita Karana affect auditor performance in public accounting firms in Bali. This research was conducted in seven public accountant firms in Bali and questionnaires were used to collect the data. Purposive sampling was employed to determine the sample, and multiple linear regression was applied as a technique of analysis. This research contributes to the literature as it considers Tri Hita Karana as a factor that affects auditor performance. Hopefully, this research can give guidance to public accounting firms in terms of how intellectual/emotional/spiritual intelligence, independence, and Tri Hita Karana influence auditor performance. Keywords: Tri Hita Karana, auditor, intelligence, independence]]>
<![CDATA[Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderasi ]]>
<![CDATA[Kalvarina Sabatini]]>;
<![CDATA[I Putu Sudana]]>
<![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.p06
<![CDATA[The study aims to determine the effect of Corporate Social Responsibility disclosure on firm value and to determine earnings management moderate the effect of Corporate Social Responsibility disclosure on firm value. Agency theory used in this research as the grand theory. The population in this study are companies listed in the Business Index 27 in 2014–2016, which are listed on Indonesia Stock Exchange. Sample in this study was taken using purposive sampling technique. The analysis technique used in this study is moderated regression analysis technique. The results show that Corporate Social Responsibility has negative and significant effect on firm value. In addition earnings management has no significant effect on Corporate Social Responsibility disclosure on firm value. Theoretical implication shows that these results are in line with the signaling theory but contradictory with agency theory. On the other hand, practical implications of this research can be taken into consideration for potential investors and investors in making decisions by looking at CSR information which disclosed by the company. Keywords: CSR, earnings management, firm value]]>
<![CDATA[Peran Sistem Akuntansi Instansi Berbasis Akrual dalam Meningkatkan Kualitas Laporan Keuangan ]]>
<![CDATA[Ida Najati]]>;
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Animah Animah]]>
<![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.p04
<![CDATA[The study objectives are to empirically examine the influence of usage of SAIBA as relationship between accrual accounting implementation and quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of KPPN Makassar I and II stakeholders. Samples quantity which determined by Slovin technique and cluster sampling are 82 respondents, consist of 33 respondents on KPPN Makassar I and 49 respondents on KPPN Makassar II. Data analysis tool used is PLS with second order confirmatory factor analysis. The finding shows that accrual accounting implementation has a significant effect on usage of SAIBA and the usage of SAIBA has a significant effect to quality of Ministry/Board financial accounting report (LKKL). The other finding indicated that accrual accounting implementation has significant effect on quality of Ministry/Board financial accounting report (LKKL). The maximum implementor use SAIBA in the preparation of accrual-based financial accounting report, the more it will improve the quality of Ministry/Board financial accounting report (LKKL).]]>
<![CDATA[Risiko, Efisiensi dan Kinerja pada Bank Konvensional di Indonesia ]]>
<![CDATA[Sutrisno Sutrisno]]>
<![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.p06
<![CDATA[The purpose of this study is to examine the effect of risk, efficiency and performances of conventional banks in Indonesia. Risk variables consist of capital risk which are measured by Capital Adequacy Ratio (CAR), liquidity risk which are measured by Loan to Deposit Ratio (LDR), credit risk which are measured by Non Performing Loan (NPL) and management risk which are measured by Net Interest Margin (NIM). Efficiency is measured by Operating Expense to Operating Income (BOPO) while banking performances are measured by Return on Assets (ROA). The population of this study is all of conventional banks registered in Indonesia Stock Exchange(BEI.) Purposive sampling method is used and the number of samples is 16 banks. We use quarterly data during period of 2013-2014. The hypotheses are tested using multiple linear regression.The result shows that capital risk (CAR) has negative effects, Liquidity risk (LDR) has positive and significant effects, credit risk (NPL) has no significant effects and management risk (NIM) has positive and significant effects on banking performance. Meanwhile, efficiency (BOPO) has significant and negative effects on banking performance.]]>
