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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 332 Documents
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PENGARUH PERUBAHAN RETURN ON ASSETS, PERUBAHAN PERATING PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP KEMUNGKINAN PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Patricia Ratna Kumaladewi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The objective of this research was to prove the influence of ReturnOn Assets (ROA) changes, Operating Profit Margin (OPM) changes, andthe size of the company towards the probability of income smoothingpractice. Income smoothing practice is a practice used by the managers ofa company to reduce the fluctuation of the reported income so as toincrease investors’ abilities to forecast the companies’ cash flows in thefuture. Index Eckel was used to determine the income smoothing practice.This research was carried out by using 90 manufacture companieslisted in Indonesia Stock Exchange during 5 years period from 2003 until2007. The hypotheses were tested using binary logistic regression.The first hypothesis was done to prove the positive influence ofROA changes towards the probability of income smoothing practice. Thesecond hypothesis was conducted to examine the positive influence ofOPM changes towards the probability of income smoothing practice. Thelast hypothesis was carried out to test the positive influence of the size ofthe company towards the probability of income smoothing practice. Theresult of this research indicated that 54 out of 90 companies which wereused as samples committed income smoothing practices. The output ofbinary logistic regression showed that ROA changes and OPM changeshad positive effects towards the probability of income smoothing practice.However, the size of the company did not affect the probability of incomesmoothing practice.
ANALISIS PREDIKSI POTENSI RISIKO FRAUDULENT FINANCIAL STATEMENT MELALUI PERSONAL FINANCIAL NEED DAN AUDITOR SWITCHING Desak Nyoman Sri Werastuti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This study intends to analyze and detect the presence or absence of the potential risk of fraudulent financial statements using pressure risk factors that proxied by personal financial need and the rationalization that is proxied by the auditor switching. This research is important because the numberof fraud cases handled by Bapepam be evidence that there is a failure to detect fraud audit financial statements. The scarcity of research in Indonesia which predict fraud in the financial statements using the personal analysis of financial need and auditor switching to undertake testing of these variables. The sample of this research is manufacturing companies listed in Indonesia Stock Exchange in 2011-2013 with amount is 116 companies. Hypothesis testing is performed with logisticregression. The results of this study are personal financial need as measured by ownership of people in a positive effect on fraudulent financial statements. This means that the higher the percentage of ownership by people in the practice of fraud in manipulating financial statements increased. Auditor switching is not influential in predicting fraudulent financial statements. That is changing whether or not the firm conducting the audit, it is possible to detect fraud in the financial statements depending on skepticism auditors conduct audits.
MENINGKATKAN MANFAAT INFORMASI AKUNTANSI AKIBAT KETERBATASAN LAPORAN KEUANGAN UNTUK PEMBUATAN KEPUTUSAN INVESTASI I MADE SUKARTHA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAK
PERILAKU OPORTUNISTIK PENYUSUN ANGGARAN Sayu Made Parwati; I Gusti Ayu Nyoman Budiasih; Ida Bagus Putra Astika
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Budgeting behavioral phenomena that includes self-interest and group interest in the allocation of budget expenditures be an interesting to examined by the agency theory.This research was conducted in 9 (nine) Regency/Municipal in Bali by using time series data obtained from the Regency/MunicipalAPBD from 2010 to 2041. The research results shows that the variable PAD has positive and significance influenced opportunistic behavior budgeting. DAU and SiLPA has positive influence but not significance. Changes the amount of PAD, DAU and SiLPA influence increased budgeting behavior seen from a particular sector expenditure spread of education, health, infrastructure, grant and social assistance. This research suggested that local government can improve infrastructure of local financial management. Future research could add independent variables such as loan that cannot be explore in this research because the limited of data and use questionnaire to measure the perception of budgeting framer.
INCREMENTAL COST SEBAGAI SALAH SATU ALTERNATIF PADA PENGAMBILAN KEPUTUSAN JANGKA PENDEK NI MADE ADI ERAWATI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Relevant cost has been considered as an important factor in decisionmaking based on the concept of different analysis for different purposes. Onetype of relevant cost is incremental cost, which is additional cost when analternative is not chosen in a process of decision making.A decision can be classified as long and short range decision. Example ofshort range decision is special order, which is order from a buyer asking pricebelow normal price, and often management directly refuses this order withoutfurther consideration. Concept of incremental cost can be used to evaluate thiskind of problem.Some considerations in implementing the concept include costidentification, idle capacity, and variable costing system. Incremental costanalysis involves comparison among additional order, additional cost andcontribution margin from the special order. This concept supported by variablecosting method is important for companies implementing job order costing systembefore deciding to accept or refuse a special order.
Do Individual Risk Attitudes, Experiences, and Organizational Cultures Influence the Conservatism of Indonesian Auditors? Agus Fredy Maradona
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
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 (398.264 KB) | DOI: 10.24843/JIAB.2020.v15.i01.p01

Abstract

This study examines the effects of individual risk attitudes, professional experiences, and organizational cultures on auditor conservatism in Indonesia. On the basis of a factorial survey involving 153 auditors in three major cities in Indonesia (Jakarta, Surabaya, and Denpasar), this study finds strong evidence that, compared with others, auditors with a lower tendency to take risks and those who have less professional experience tend to be more conservative when performing audit tasks. Nonetheless, this study does not find evidence of the influence of organizational culture on auditor conservatism. Overall, the findings of this study could be of interest to professional associations, regulatory bodies, and other policymakers in Indonesia and other countries as they attempt to constrain aggressive reporting through high-quality independent audits by public accountants in their jurisdictions. Keywords: Auditor conservatism, risk attitude, experience, organisational culture, auditing standards
PENGARUH RASIO CAMEL TERHADAP RETURN SAHAM KETUT ALIT SUARDANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Financial performance is one of fundamental aspects in evaluating a company condition. This research aims to evaluate bank performance based on current regulation and to examine the effect of financial ratios CAMEL on stock return. Data are analyzed using multiple regressions, and the result shows that CAMEL ratios have positive effect on stock return. However, partially only CAR ratio affect the stock return.
Makna Pemeringkatan dan Peningkatan Kinerja Perguruan Tinggi Perspektif Intellectual Capital Sigit Hermawan; Sriyono Sriyono; Wiwit Hariyanto; Niko Fediyanto
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 (106.902 KB) | DOI: 10.24843/JIAB.2019.v14.i02.p01

Abstract

The purpose of this research is to analyze the meaning of ratings and formulate efforts to improve the performance and competitiveness of universities in the intellectual capital perspective. The interpretive qualitative research type was used. Data collection was carried out using in-depth interviews, focus group discussions, observations, and documentation. Data analysis was carried out throughout the four-stage research process involving data collection, data reduction, data display, and conclusion. The results of the study state that the meaning of ratings is related to performance, media promotion, and related to reputation or image building. Efforts to improve the performance and competitiveness of universities can be done by optimizing the role of human capital, structural capital, and relational capital both individually and integrated as intellectual capital. Another method that can be used is the comprehensive intellectual capital management or CICM method. Keywords: Ranking, performance, competitiveness, intellectual capital
PENTINGNYA STANDARD SETTING BAGI INVESTOR Lamria Simamora
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAKProses standard setting (penetapan standar) dalam akuntansi merupakan proses yang cukup rumit dikarenakan melibatkan aspek ekonomi, politik, sosial dan budaya. Standard setting dipengaruhi aspek politik karena di dalamnya terjadi tawar menawar antara beberapa kepentingan yaitu pemerintah, swasta dan juga profesi akuntan sendiri. Selain itu dipengaruhi oleh aspek ekonomi dikarenakan standard setting berkembang seiring dengan perkembangan dunia bisnis, Selanjutnya dipengaruhi oleh aspek sosial budaya karena pada akhirnya standar yang telah dibuat akan diimplementasikan pada suatu masyarakat tertentu yang tentunya akan diwarnai oleh unsur sosial budaya yang ada dalammasyarakat tersebut. Laporan keuangan yang ada sekarang ini tentunya dipengaruhi oleh regulasi dari standar akuntansi yang berlaku. Ketika standar akuntansi berubah tentunya akan berpengaruh langsungterhadap laporan keuangan yang dihasilkan. Tujuan laporan keuangan sendiri senagaimana tertuang dalam SFAC no 1 adalah menyediakan informasi yang berguna bagi investor, calon investor dan kreditormaupun pengguna lainnya dalam membuat keputusan investasi yang rasional, pemberian kredit maupun keputusan lainnya yang sejenis.
PENGARUH FREKUENSI AUDIT ATAS LAPORAN KEUANGAN HISTORIS TERHADAP KEANDALAN STRUKTUR PENGENDALIAN INTERN PADA PERUSAHAAN DI KOTA DENPASAR I KETUT YADNYANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

This research is intended to reveal the effect of the auditing frequency tothe historical financial statement on the capability of internal control structure ofbusiness enterprises in Denpasar. This research is also carried out to gain theempirical evidence of the effect of auditing frequency to the historical financialstatement on the capability of internal control structure without paying attentionto other variables. A series of statistical tests have been done by using singleregression analysis, Product Moment Pearson correlation analysis, and FAnova.The result shows that the effect of auditing frequency to the historicalfinancial statement has a significant influence on the capability of internal controlstructure. Furthermore, a test to an independent variable (X) is performed to findout whether an independent variable (X) could explain the changing variation todependent variable (Y). This test results R2 = 0,508, which means that theindependent variable (X) could explain the changing variation in the independentvariable (Y) to the extent of 50,8%. The rest of it, which is 49,2% could beexplained by other factors excluded in this model.

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