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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 345 Documents
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DAMPAK STRATEGI PENGUNGKAPAN INFORMASI EMITEN TERHADAP PERUBAHAN HARGA SAHAM I GEDE SUPARTA WISADHA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The purpose of this research is to empirically examine hypothesis stating that information disclosure strategy affects the changes of stock prices. This research is motivated by the occurrence of asymmetry information and conflict of interest problems. Research method is event study with period interval of 3 days before and after the date of disclosure. The population consists of 345 industry corporations listed on Indonesian Capital Market (BEI). The result using cumulative abnormal return (CAR) confirms positive results. The hypothesis testing done partially and simultaneously show that information disclosure strategy affects stock price changes significantly.
Niat Whistleblowing, Penalaran Moral dan Keadilan Organisasional Trisna Dwiyanti; Ni Luh Putu Sariani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018)
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 (164.307 KB) | DOI: 10.24843/JIAB.2018.v13.i02.p07

Abstract

This study examines the effect of moral reasoning and organizational justice (distributive, procedural and interactional) on whistleblowing intentions. This study also extends the current literature by examining the interaction effect of moral reasoning and organizational justice on whistleblowing intentions. This study used laboratory experiment with a 3x 2 x 2 factorial design involving 180 accounting students. Participant’s moral reasoning was measured using Defining Issues Test (DIT). The result found that participant’s moral reasoning level positively affect their propensity to blow the whistle. Furthermore, result of this study also indicate that higher levels of distributive justice, procedural justice and interactional justice increase participant propensity to blow the whistle. This study also found that there is a significant interaction effect of moral reasoning level and organizational justice on whistleblowing intention. This study supports social cognitive theory which states that there is an interaction between individual and situational factors in influencing someone’s behaviour. The paper will help auditors, accountants, and policy makers to design policies that encourage whistleblowing. Keywords: Moral reasoning, organizational justice, whistleblowing.
HUBUNGAN NONMONOTONIK ANTARA KONTROL DAN KINERJA PERUSAHAAN Gede Juliarsa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAK Dalam rerangka agency theory, manajemen perusahaan merupakan agent yang harus bertanggung jawab kepada pemegang saham sebagai principal. Agent diberikan tanggung jawab untuk mengelola aset principal untuk dapat dikelola secara ekonomis. Studi ini bertujuan untuk mengetahui hubungan antara kinerja perusahaan dengan kepemilikan manajemen dan ukuran perusahaan. Studi ini menguji 46 kinerja perusahaan tahun 2001 terhadap perusahaan go public yang terdaftar di Bursa Efek Jakarta.  Data diperoleh dari Indonesian Capital Market Directory 2002. Pengujian hubungan antara kinerja perusahaan menggunakan Economic Value Added, kepemilikan manajemen, dan ukuran perusahaan dilakukan dengan analisis regresi berganda dan korelasi. Hasil pengujian menunjukkan bahwa hubungan antara kinerja perusahaan, ukuran perusahaan, dan kepemilikan manajemen adalah tidak monotonik, tetapi secara signifikan curvilinear. Temuan ini sesuai dengan penelitian yang dilakukan oleh Fogelberg dan Griffth (2000).   Kata kunci: economic value added, kepemilikan manajemen, kinerja,ukuran perusahaan, teori agensi
MENINGKATKAN COMPETITIVE ADVANTAGE MELALUI ANALISIS VALUE CHAIN GERIANTA WIRAWAN YASA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 1 No 1 (2006)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2006.v01.i01.p02

Abstract

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Asimetri Informasi, Leverage, dan Ukuran Perusahaan pada Manajemen Laba Tiya Mahawyahrti; Gusti Nyoman Budiasih
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 2 (2016)
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 (183.667 KB) | DOI: 10.24843/JIAB.2016.v11.i02.p05

Abstract

This study aims at finding the empirical evidence of the effect of asymmetry information, leverage, and firm size on earning management. This research uses agency theory and positive accounting theory to explain the effect of asymmetry information, leverage, and firm size on earning management. This study was conducted on companies listed in Indonesia Stock Exchange during the period of 2009-2013. The samples were selected by purposive sampling method. The number of selected samples were 39 companies. Multiple linear regression analysis was used to analyze the data. Based on the data analysis, the study proves that the asymmetry information has positive effects on earning management, leverage has positive effects on earning management and firm size has negative effects on earning management.
PERAN KOMPETENSI DAN INDEPENDENSI AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT KEUANGAN NEGARA WAHYUDIN NOR
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The act No. 15/2006 is concerned with the Audit Board of the Republic of Indonesia (BPK RI), while its authority refers to the article 9 (1). In performing its duties, BPK RI has an authority to recruit experts and/or external auditors that work on behalf of BPK RI. This act provides a great opportunity for motivated external auditors to audit state financial institution. To have a better knowledge of the audit bid in the government sector, it is important to understand external auditors’ opinion about their motivation in pursuing audit engagement of government audit market. However, the auditor’s motivation to pursue government audit market engagement would have an impact on audit quality. Good quality of audits requires both competency and independency. These qualities have direct effects on actual audit quality, as well as potential interactive effects. In addition, financial statement users’ perception of audit quality is a function of their perceptions of both competency and independency. This article explains competency and independency that influence audit quality if audit process in conducted by external auditor.
PERGESERAN PERAN AKUNTANSI MANAJEMEN PADA ERA GLOBALISASI KOMANG AYU KRISNADEWI
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

Business environment changes would affect mindset of corporate management. In the previous, accounting was used by management to control subordinates. Performance evaluation emphasized more in financial aspect. Today, in the globalization era, corporate would give their best efforts to win business competition related to economic environment, and not dictated by accounting numbers. Management shall not pay attention only on accounting-based control – financial aspect, because accounting has developed to embrace non financial aspect as well.
PENGARUH FEE AUDIT, UKURAN KANTOR AKUNTAN PUBLIK, DAN LAMANYA PENUGASAN AUDIT TERHADAP INDEPENDENSI PENAMPILAN AUDITOR IDA AYU SURYA ANTARI
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
Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB) Ahmad Rifai; Biana Adha Inapty; Rr Sri Pancawati M.
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
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 (74.108 KB) | DOI: 10.24843/JIAB.2016.v11.i01.p01

Abstract

The purpose of this study to determine whether the planning, regulation, coordination, implementation, decentralization and human resources are all factors that influence delays in budget absorption. This type of research is a survey research with purposive sampling technique that personnel involved in the budgeting process and apparatus that are involved in the process of administration. The analysis technique used is multiple linear regression analysis to analyze the variables influence the planning, regulation, coordination, implementation, decentralization and human resources in the budget absorption. Results of the study found that the planning, regulation, implementation, decentralization, coordination and human resources do not affect the absorption delay budget. Future studies should broaden the scope of the sample and fix theindicator variables are used primarily for budgeting, planning-related issues. Keywords: Absorption budget, planning, regulation, coordination, implementation
IMPLEMENTASI AKUNTANSI SOSIAL DAN LINGKUNGAN DI INDONESIA AGUNG SUARYANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

There has been a remarkable attention on social andenvironmental accounting recently. It informs us about social andenvironmental impact on operating activity of a company. Traditionalaccounting report only includes economic information for investors andcreditors’ interests. Social and environmental accounting has beendeveloped by various organizations in many countries. Accountingstandard in Indonesia has ruled it, however, there is a lack in theimplementation, especially in reporting prevention and maintenance ofenvironmental activities.To improve the implementation, there are several steps thatmust be done by the regulator. Firstly is to set standard ofsustainability reporting (SR) and mandate the implementation forcompanies doing environmentally related activities. Secondly, is tomandate companies to prepare SR in accordance to the existingguidelines, such as those issued by Global Reporting Initiative (GRI).Thirdly, is to award companies that have been implemented SR.Fourthly, is to conduct environmental audit to improve credibility of SR.Finally, is to develop GCG mechanism to protect the interests of allstakeholders.

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