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[PENGUJIAN VALIDITAS EMPIRIS CAPITAL ASSET PRICING MODEL DI PASAR MODAL INDONESIA ]]>
<![CDATA[Yolanda Marsyella Simangunsong]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 1 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[ABSTRACTA careful analysis of securities trading, supported by thorough and accurate data needed to determine the level of returns and risks in investing. The global financial crisis led many academics to question the validity of market efficiency and the Capital Asset Pricing Model which is one of the estimation model that can determine the return and risk relationship. This study aimed to test the empirical validity of Capital Asset Pricing Model in Indonesian capital market. This study used a quantitative approach with 45 firms as sample (270 observations) which were incorporated on LQ45 stock index in the period of August 2012 until January 2013. Simple linear regression analysis was conducted to obtain an overview of the relationship between beta and return. The analysis showed that beta did not explain return. In addition, four other predictions that were used to empirically test the Capital Asset Pricing Model could not be fulfilled. This meant that the Capital Asset Pricing Model was not valid in the Indonesian capital market.Keywords: beta,CAPM, LQ45, return]]>
<![CDATA[PENGARUH MANAJEMEN LABA, DAN KEPEMILIKAN MANAJERIAL PADA KESEJAHTERAAN PEMEGANG SAHAM PERUSAHAAN TARGET AKUISISI ]]>
<![CDATA[I MADE SUKARTHA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The main accounting issue in this research which can trigger wealthtransfer from acquiring company’s shareholders to target company’sshareholders is earning management that was done during the lastpublication before the acquisition. Therefore, the purposes of this researchare: (1) to test whether the target company’s management performedearnings management by increasing the amount of earnings which wasreported in the last publication before the acquisition announcement, (2) totest whether the earnings management which was done by the targetcompany benefit their shareholders, and (3) to test whether managerialownership affects earnings management and the wealth of the targetcompany’s shareholders.Hypotheses in this research were developed using agency theory asthe main theory, which was supported by earnings management theorywith the same motivations as this research such as bonus plan motivation,chief executive officer (CEO) change motivation, and Initial Public Offering(IPO) motivation, and Efficient Market Hypothesis.The sample for this research are target companies undergonesuccessful acquisition in Jakarta Stock Exchange from 1990 to 2005. Thesample consists of 54 target companies. The dependent variable of targetcompanies shareholders’ wealth, is represented by cumulative abnormalreturn (CAR) as the proxy, calculated by using the Market Model. Theindependent variable of earnings management is calculated by ModifiedJones Model, and the ownership managerial variable is calculated bymanagement ownership percentage on target company’ shares. Theresearch hypothesis is tested by t-test and ordinary least squareregression test.The result of this research is: (1) the target company is doingearnings management by increasing discretionary accrual for the lastpublication just before the acquisition, (2) the positive effect of earningsmanagement on target company shareholders wealth at the lastpublication just before the acquisition is bigger and more significantstatistically compared with the previous period, and (3) managerialownership has positive effect and statistically significant on targetcompany shareholders’ wealth during the last publication just before theacquisition.]]>
<![CDATA[Prosocial Behavior dan Persepsi Akuntabilitas Pengelolaan Dana Desa Dalam Konteks Budaya Tri Hita Karana ]]>
<![CDATA[Ni Luh Ayu Mahayani]]>
<![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.p07
<![CDATA[ABSTRACT This study aims to examine the influence of competence, participation, and leadership with prosocial behavior as a moderating variable in accountability of village fund management.The analysis unit of this study are the village officials in Karangasem Regency in the year 2016. Data were collected through questionnaires and the samples are chosen by cluster random sampling. Data analysis technique used in this study is the analysis of partial least squares (PLS). The test results showed that the competence a positive effect on the village fund management accountability. Participation of the community gave a positive effect on the village fund management accountability. Prosocial behavior weakens the influence of the human resources competence on the village fund management accountability. Prosocial behavior strengthen the influence of community participation in village fund management accountability. Prosocial behavior weakens the influence of leadership on the village funds management accountability. Keywords : Village funds accountability, culture Tri Hita Karana, prosocial behavior]]>
<![CDATA[HERMENEUTIKA DALAM INTERPRETIVE PARADIGM SEBAGAI METODOLOGI PENELITIAN AKUNTANSI ]]>
<![CDATA[I GDE ARY WIRAJAYA]]>
<![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[Previous researches have discussed mainly about technical and clerical aspects of accounting. This condition has limited the true knowledge of social and organizational role of accounting application. In the context of accounting research in Indonesia, this development is important due to the high variability degree of customs, culture, and religious. It might reflect the true reality and phenomenon in a real depth. Thus it is expected for accounting researchers in Indonesia accept research methodology developed in sociology and anthropology. This article aims to describe in depth the hermeneutic methodology in interpretive paradigm in accounting research.]]>
<![CDATA[INTANGIBLE ASSETS, NILAI PERUSAHAAN, DAN KINERJA KEUANGAN ]]>
<![CDATA[NI MADE ADI ERAWATI]]>;
<![CDATA[I PUTU SUDANA]]>
<![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[This paper is intended to discuss the theory of intangible asset and its roles tofirm’s value and its financial performance. The main premise to discuss is thatintangible asset, along with tangible assets, determine the firm’s value and itsperformance. If a tree falls in the forest, does it make a sound? That's a classicquestion for philosophical pondering. How about this one: If an asset isintangible, does it make an impact on the corporate bottom line? Of course itdoes. But how can this impact be captured, quantified or valued in the financialanalysis? Businesses exist to create and render value to its stakeholders. Thefour aspects in value creating dimension matrix become determinants for thecompanies’ ability. The main contributor for that ability lies on the specific assetcalled intangible asset. For that reason, users of firms’ financial statementsshould have opportunities to search for firms’ information related to itsintellectual assets. Lack of objectivity, in determining the value of intangibleasset, should not be judged as the excuse not to presenting this important andrelevant information to the users.]]>
<![CDATA[Opini Audit Pemoderasi Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komite Audit Terhadap Ketepatanwaktuan ]]>
<![CDATA[Fadhli Azhari]]>;
<![CDATA[Muhammad Nuryatno]]>
<![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.p03
<![CDATA[The purpose of this research is to find the role of audit opinion as a moderator of the effects of profitability, firm size, institutional ownership, and audit committee on the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange between 2012 and 2016. Purposive sampling was used in this research to obtain 96 sample manufacturing companies. The data analysis technique that was used in this research is logistic regression. The hypothesis testing showed that profitability and firm size positively affects the timeliness of financial reporting. Meanwhile, institutional ownership and audit committee does not affect the timeliness of financial reporting. Audit opinion cannot moderate the effect of profitability, firm size, institutional ownership, and audit committee on the timeliness of financial reporting. Keywords: profitability, firm size, institutional ownership, audit committee, audit opinion, timeliness]]>
<![CDATA[PENGARUH KARAKTERISTIK AUDITOR DAN JENIS USAHA KLIEN PADA RENTANG WAKTU PENYELESAIAN AUDIT ]]>
<![CDATA[. Rustiarini]]>
<![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[ABSTRACTTimeliness of financial statements publication or referred to audit delay is the length of the completion time of the audit as measured from the date of the closing fiscal year until the date of the issuance of audit reports. This research aimed to investigate the effect of auditor characteristics (age, education level, experience) and type of client business on the length of audit completion. Sample of this research were auditor in public accountant offices in Bali on 2012. Data was collected by questionnaire and was analyzed with multiple regression analysis. The results of this research showed that independent variable variation can be explained by audit delay about 53,2 percent. F-test showed that the model of regression can be used for estimating audit delay. Examination of hypothesis indicated that age, education level, and type of client business did not have significant effect on audit delay, but experience had significant effect on audit delay.Keywords: auditor characteristics, timeliness, type of client business]]>
<![CDATA[UPAYA MENGHADAPI PERUBAHAN LINGKUNGAN STRATEGIS DENGAN MEMBANGUN DAN MERAIH COMPETITIVE ADVANTAGE MELAUI VALUE CHAIN ANALYSIS DAN KEMITRAAN ]]>
<![CDATA[ANDI MIRDAH]]>;
<![CDATA[AGUS INDRA TENAYA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The success of an organization to operate in a complex and tight competition is verymuch determined by several factors. Global business changes phenomena havedemanded the companies to be more critical. Only those having global competitiveadvantage would sustain and develop. To identify sources of and potentialcompetitive advantage, an organization would need value chain concept as ananalytical tool. According to the concept, a company needs to develop partnershiprelation in the whole activities from beginning till ending. This article reviews howcompanies manage their strategic activities using value chain analysis and howthis concept would be developed in the partnership relation.]]>
<![CDATA[Pengaruh Perilaku Follower Investor pada Volatilitas Saham ]]>
<![CDATA[Made Dewi Ayu Untari]]>
<![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.p06
<![CDATA[The purposes of this study are to obtain emperical evidence about the influence of followers investor’s behaviour to the stock volatility and analyze the difference offollowers investor’s betweenindustry sectors producing raw materials,manufacture industry and service industry in the Indonesia Stock Exchange (BEI), during the market crash happened in Indonesia. The population number are 507 companies, while the total sample of 247 companies. Sampling technique used purposive sampling. The analysis technique used was a cross-sectional absolute Deviation (CSADand test One Way ANOVA with Post Hoc Test and Least Significant Difference (LSD. Data shows that the behavior of follower investors has positive effect on the volatility of the current stock market crash occurs. Meanwhile, there was no difference in behavior between the follower investor industrial sectors producing raw materials, the manufacturing sector and the service sector when the market crash.]]>
<![CDATA[ANALISIS PENGARUH OPINI AUDIT GOING CONCERN DAN PERGANTIAN MANAJEMEN PADA AUDITOR SWITCHING ]]>
<![CDATA[NUR WAHYUNINGSIH]]>;
<![CDATA[I KETUT SURYANAWA]]>
<![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[Penelitian ini difokuskan pada masalah mengenai apakah opini audit going concern dan pergantian manajemen berpengaruh pada auditor switching. Tujuan penelitian ini adalah untuk mengetahui pengaruh opini audit going concern dan pergantian manajemen pada auditor switching. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa efek Indonesia tahun 2005--2009 dengan jumlah pengamatan sebanyak 247 sampel penelitian yang diperoleh dengan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis regresi logistik. Berdasarkan hasil analisis diketahui bahwa opini audit going concern tidak berpengaruh pada auditor switching karena pergantian akuntan publik dari KAP Big Four ke akuntan publik KAP Non Big Four dikhawatirkan dapat mengakibatkan respons negatif dari pelaku pasar terhadap kualitas laporan keuangan perusahaan. Pergantian manajemen tidak berpengaruh pada auditor switching karena kualitas audit akuntan publik dari KAP yang berafiliasi dengan The Big Four Auditors tetap diyakini memililiki kekuatan monitoring dan independensi yang tinggi.]]>
