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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<![CDATA[ANALISIS HUBUNGAN ANTARA KEPEMILIKAN SAHAM MINORITAS DAN DIVIDEND PAY OUT RATIO DENGAN LABA DAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[ANDINI NURWULANDARI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[This research investigates issue of protection for minorityshareholders of Indonesian public companies. Specifically, the researchexamines relationship between minority shareholders and dividend payout ratio with earnings and investment opportunity as moderatingvariables.Research population includes non monetary companies listed on JSXin 2002, 2003, and 2004. Sample is gathered by purposive samplingmethod, that is companies distributing dividend in 2002 (55 companies),2003 (67 companies), and 2004 (75 companies). Multiple regression andlogistic regression model are used to analyze data.The result reveals that positive impact of minority shareholders onDPR is due to their interests is unwell protected. Further more, they arealso not able to influence dividend distribution decision when companiesearn profit.]]>
<![CDATA[PENGARUH PENGUMUMAN STRATEGI PENGUNGKAPAN INFORMASI EMITEN PADA RETURN SAHAM DI BURSA EFEK INDONESIA ]]>
<![CDATA[I GEDE SUPARTA WISADHA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010) ]]>
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 the empirical test hyphotesis (1) theeffect of the information disclosures strategy to the stocks return.,(2) thelower average abnormal return after the announcement of informationdisclosures strategy then average abnormal return before of theannouncement it, (3) the lower average abnormal return after theannouncement of information disclosurse strategy then average abnormalreturn on the date of announcement it.The methodology of this research is expalanatory survey by usingsecondary data and 154 of listing companys at Indonesia StockExchanges as sample size, the sampling method used is a purposiverandom which category only the company sending the disclosures strategyto the Bapepam. The analysist data method is used the marketmodel(Markowitz) with the events study -3 days before and +3 days afterat the date announcement of disclosures strategy.The results of these research are (1) the effect of the informationdisclosures strategy to the stocks return is significantly.,(2) the loweraverage abnormal return after the announcement of informationdisclosures strategy then average abnormal return before of theannouncement has an empirical prove, (3) the lower average abnormalreturn after the announcement of information disclosures strategy thenaverage abnormal return on the date of announcement has an empiricalprove .The conclusion of this research are the results of these research isconsistently with the study before, however the assumption is used didnot the efficient market in the semi-strong form, but in the weak-formespecially for the Indonesia Capital Market.]]>
<![CDATA[Pengaruh Rasa Manfaat, Kemudahan Penggunaan dan Norma Subyektif pada Minat Berperilaku Penggunaan E-Billing ]]>
<![CDATA[Ni Made Dwi Ratnadi]]>;
<![CDATA[Anak Agung Gde Putu Widanaputra]]>
<![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.p03
<![CDATA[This study aims to examine the behavior of individual taxpayers that use e-billing. The study was conducted at the Primary Tax Office in the Province of Bali. Data was collected using surveys. The sample was selected using convenience non-probability sampling technique. The number of respondents analyzed was 120 people. A variance based structural equation modeling approach with the calculation process supported by the partial least square was used in data analysis. The results show that perceived usefulness has a positive effect on attitude toward using e-billing, ease of use has a positive effect on attitude toward e-billing, ease of use has a positive effect on the perceived usefulness. The attitude and subjective norms positively influence the interest of individual taxpayers in using the e-billing system in paying taxes. Keyword: E-billing, perceived ease of used, usefulness, attitude]]>
<![CDATA[SUSTAINABILITY REPORTING DAN PROFITABILITAS (STUDI PADA PEMENANG INDONESIAN SUSTAINABILITY REPORTING AWARDS) ]]>
<![CDATA[Komang Eva Cyntia Dewi]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The purpose of this study is to determine the effect of sustainability reporting disclosure intensity to return on assets that is represented by return on assets. This study used a sample of 28 companies winning Indonesian Sustainability Reporting Awards. The examination of hypothesis is conducted using simple linear regression analysis. This study conclude that the intensity of the disclosure of sustainability reporting has positive effect to the profitability of companies. Significance of the positive effect observed at the year the sustainability reporting is published. Meanwhile, in the year after the publication, no significant effect can be observed.]]>
<![CDATA[The Influence Of Accounting Conservatism, IOS, And Good Corporate Governance On The Earnings Quality ]]>
<![CDATA[Gerianta Wirawan Yasa]]>;
<![CDATA[Ida Bagus Putra Astika]]>;
<![CDATA[Ni Made Ayu Widiariani]]>
<![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.p08
<![CDATA[Study aims to obtain the empirical evidence about the influence of accounting conservatism, investment opportunity set, and good corporate governance on earnings quality of corporates in the Indonesia Stock Exchange. These three factors will certainly affect how earnings are presented to users of financial statements as information in decision making. Secondary data are used in this study. All companies listed in Indonesia Stock Exchange for the period of 2013-2015 are the population in this study. The numbers of samples in this study were 381 companies that were selected by using purposive sampling technique. Multiple linear regression analysis is selected as a data analysis technique. The results show that accounting conservatism has a positive effect on earnings quality. Investment opportunity set has a positive effect on earnings quality. In addition, good corporate governance has no effect on earnings quality. Keywords: Earnings quality, accounting conservatism, investment opportunity set, good corporate governance.]]>
<![CDATA[PEMBERDAYAAN MASYARAKAT PESISIR MELALUI SKEMA PEMBIAYAAN KERJASAMA PEMERINTAH DENGAN SWASTA DAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Desmiyawati Desmiyawati]]>;
<![CDATA[H. Amir Hasan]]>;
<![CDATA[Samsir Samsir]]>;
<![CDATA[Nur Azlina]]>
<![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 main purpose of this study is to conduct analysis, formulations and policy recommendations relatingto the implementation of partnership of government and private (KPS) and corporate social responsibility (CSR) in efforts to improve efficiency and optimization of the implementation of both the financing scheme. Research done on coastal villages in two districts in the riau namely Bengkalis and Siak.This research was done through survey and the interview. Data analysis by descriptive quantitatif andqualitative analysis. The survey on the coastal community district Bengkalis shows only a small portion of the community are about 10 percent knew about the CSR. The Results of the survey at the public district Siak only about 12 % those who know the existence of CSR. From exposure people had shareddesire / the needs of the local people for CSR is related to the 36 %, cash assistance training in the development of effort by 16 % assistance in form of an opening jobs 12 %. The remaining 36 % of respondents need assistance in form of equipment, scholarship school kids, rural development, aidcash assistance, and scholarship jobs and scholarships, jobs and health-care facilities, jobs and assistance funds, training and scholarships, as well as equipments and money. The results of the interview against one of the leaders of a company that there are around Bengkalis district and Siak district, obtained some information. Regarding the use of the term social responsibility for the community is not familiar because during this term used by the company is community development (CD).]]>
<![CDATA[KECUKUPAN PSAK 18 TENTANG AKUNTANSI DANA PENSIUN DALAM MENGAKOMODASI KEBUTUHAN STANDAR AKUNTANSI INVESTASI TANAH DAN BANGUNAN ]]>
<![CDATA[A. A. N. B. DWIRANDRA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Accounting has power to control organization and social activities throughnumbers stated on the financial report. One way to produce these magnificentnumbers is through the match of accounting treatment with accounting standard.This article criticizes whether the need of accounting standard on propertyinvestment of the pension fund has sufficiently been accommodated by PSAK 18.This study is motivated by an expectation that PSAK 18 does not providesufficient support on the matter, because firstly, management of pension funddoes not use PSAK 18 as the only basis for financial reporting; secondly, pensionfund transactions is unique and develop rapidly thus the existing standard is notsufficient.The result shows that PSAK 18 has not been able to sufficientlyaccommodate the need of accounting standard on property investment related tomeasurement concept and presentation of the following transactions (1) jointlyacquired investment asset; (2) the appropriate and inappropriate investmentaccording to investment direction; (3) differences in investment status; and (4)notes on financial report. It is recommended to revise PSAK 18 by adjustingsentences and adding clauses.]]>
<![CDATA[Role of Hedging Mechanism in Maintaining Volatility Cash Flow and Growth Opportunity and Their Impact on Investor Reaction ]]>
<![CDATA[Hartono Hartono]]>;
<![CDATA[Oktavianus Pasoloran]]>;
<![CDATA[Fransiskus Eduardus Daromes]]>
<![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.p03
<![CDATA[This study aims to investigate the role of forward contract hedging in maintaining volatility cash flow and growth opportunity and its impact on investor reaction. The population in this study included 242 non-financial companies listed on the Indonesia Stock Exchange from 2013–2017. The sample was determined using purposive sampling, and path analysis was employed to analyze the data. Results show that forward contract hedging mediates the effects of volatility cash flow and growth opportunity on investor reaction. This research is expected to provide insights so that company management can improve performance properly and increase investor confidence through the application of hedging, thereby maintaining volatility cash flow and growth opportunity. Keywords: Cash flow volatility, growth opportunity, hedging forward contract, investor reaction.]]>
<![CDATA[DAMPAK PEMODERASIAN KOMPONEN ARUS KAS TERHADAP HUBUNGAN LABA AKUNTANSI DENGAN RETURN SAHAM ]]>
<![CDATA[PUTU ARI DHARMA LAKSMI]]>;
<![CDATA[NI MADE DWI RATNADI]]>
<![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[Accurate information regarding listed companies is crucial tominimize investment risk. This research aims to examine the effect ofaccounting income on stock return, and the effect of cash flow fromoperation, cash flow from investment, and cash flow from financingactivities respectively as moderating variables on the relationshipbetween accounting income and stock return of manufacturer listedon the Jakarta Stock Exchange.There were 161 manufacturing companies listed during 2001to 2005, and 39 of them are selected as sample research usingpurposive sampling method. With 5 year research period, there are195 observations done. Data then are analyzed using multiple linearregressions.Results show that accounting income affect stock returnsignificantly, which is shown by greater value of t count compare to ttable. While cash flow from operation, investment, and financingactivities are not able to moderate relationship between accountingincome and stock return.]]>
<![CDATA[Fenomena Faktor yang Mempengaruhi Nilai Perusahaan ]]>
<![CDATA[I Gusti Ayu Eka Damayanthi]]>
<![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.p06
<![CDATA[This study explains the phenomenon of factors that influence company value. Based on the phenomenon and associated with the theory, the factors that influence company value are social responsibility disclosure (CSR), good corporate governance (GCG) and foreign ownership (KA). The success of a company is often associated with stock prices and company value. The stock prices for companies that have good value tend to be high both short and long term. The research objective is to provide empirical evidence that CSR disclosure factors, GCG and KA, influence the value of a company. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2015–2017. The samples were manufacturing companies located on the Indonesia Stock Exchange selected using a non-probability sampling method, specifically purposive sampling. Multiple linear regression technique was used for data analysis. Based on the results of the research, the factors that influence the value of the company are disclosure of CSR, GCG, and KA; and they have a positive effect on firm value. Keywords: Corporate Value, CSR, GCG, Foreign Ownership.]]>
