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Jurnal Akuntansi dan Bisnis
ISSN : 25805444     EISSN : 25805444     DOI : -
Core Subject : Economy,
Jurnal Akuntansi dan Bisnis (shortened JAB) is a medium in publishing accounting and business research articles. The JAB topics is related with all accounting aspects.
Arjuna Subject : -
Articles 236 Documents
Menumbuhkan Cinta Profesi Akuntan Publik bagi Generasi Penerus Sawarjuwono, Tjiptohadi; Kalanjati, Devi
Jurnal Akuntansi dan Bisnis Vol 13, No 1 (2013)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v13i1.132

Abstract

This research reveals the cause of low interest of accountant graduate worked to be public accountant and higher turnover rate of public accountant in audit firm . This research applied a grounded-theory, namely digging and uncovering the typical phenomenon of Indonesia. Data collection technique was done by in-depth interview and focus group discussion (FGD). This study concluded that being AP is calling the soul, which is equipped with competence in their field, as well as having the soul of business. While the cause of the lack of interest of scholars and graduate candidates into AP accountant due to various things, such as workload, salary or compensation, level career, personal development and professional demands, a sense of business sustainability of KAP, the search job experience, as well as limited information of AP profession during the education period. In order to increase a love of profession, the Indonesian Institute of Public Accountants ( IAPI ) and Indonesian universities should be socialized in an integrated on the role and business prospects public accountant in now and the future.
Kualitas Laporan Keuangan, Asimetri Informasi dan Efisiensi Investasi Umiyati, Indah
Jurnal Akuntansi dan Bisnis Vol 17, No 1 (2017)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2559.839 KB) | DOI: 10.20961/jab.v17i1.209

Abstract

Penelitian ini bertujuan untuk melihat dampak kualitas laporan keuangan dalam mengantisipasi asimetri informasi antara manajer dan pemasok modal eksternal sehingga bisa meningkatkan efisiensi investasi. Asimetri informasi dalam bentuk moral hazard dan adverse selection memicu terjadinya over-investment dan/atau under-investment. Kualitas laporan keuangan diharapkan bisa memitigasi dampak moral hazard dan adverse selection, sehingga bisa mengurangi kecenderungan terjadinya over-investment dan under-investment. Penelitian ini menggunakan adjusted abnormal revenue (AAR) sebagai proksi kualitas laporan keuangan. Penelitian ini menganalisis perusahaan yang terdaftar di BEI tahun 2008-2015. Penelitian ini menyatakan beberapa hipotesis. Pertama, kualitas laporan keuangan berhubungan negatif dengan over-investment. Kedua, kualitas laporan keuangan berhubungan negatif dengan under-investment. Ketiga, dampak kualitas laporan keuangan terhadap over-investment lebih kuat pada perusahaan yang mempunyai asimetri informasi lebih besar. Keempat, dampak kualitas laporan keuangan terhadap under-investment lebih kuat pada perusahaan yang mempunyai asimetri informasi lebih besar. Hasil penelitian menunjukkan kualitas laporan keuangan mengurangi terjadinya over-investment dan under-investment. Namun, penelitian ini belum bisa membuktikan dampak kualitas laporan keuangan dalam mengurangi over-investment dan under-investment berdasarkan tingkat asimetri informasi perusahaan. Kata kunci : kualitas laporan keuangan, asimetri informasi, efisiensi investasi
Apakah Penyesuaian Laporan Keuangan Kedalam Metode Alternatif Diperlukan pada Analisis Rasio Keuangan? Yulianti, Retno; Baridwan, Zaki
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i1.57

Abstract

The purpose of this study is to examine whether financial report adjustment in accounting method alternative is needed in financial ratios analysis. To answer this research question, researchers examine 15 financial ratios computed from financial statement under FIFO inventory method and straight line depreciation method, then compare them to financial ratios computed from the same financial statement under different method. The sample of the study used 53 firms JSX listed purposively selected. The data are obtained from 2002 to 2003, JSX database UGM, 15 financial ratios before adjustment and after accounting method adjustment then compared using Compare Means Paired-Sample T Test to normal data. If the data are not normal, researchers use Wilcoxon Signed Ranks Test.The research findings prove that there are significant financial ratios differences under different inventory methods. On the other hand, depreciation method differences do not affect financial ratios significantly.
Pengaruh Corporate Governance, Kinerja Keuangan, Kepemilikan Manajerial, Ukuran Perusahaan terhadap Ketepatwaktuan Penyampaian Laporan Keuangan (Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia) Setyaningsih, Kurniasih Jati
Jurnal Akuntansi dan Bisnis Vol 11, No 1 (2011)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v11i1.120

Abstract

The aims of this research are to examine the influence of budgeting objectives characteristics on the performance of Local Government of Temanggung Regency. Sampling technique used in this research was purposive sampling. This method was applied since sample was selected purposively based on a certain criteria as Local Government Officers in the middle up to lower level who were also commitment maker in the sense that they participate in budgeting and its implementation and also as staff in charge of budget arrangement. Number of sample processed in the research is 146 samples and processed using SPSS program to examine hypothesis. The Research found out that from five variables of budgeting objectives characteristics, four variables (the clarity of objectives, participation, feedback and objective achievement difficulties) significantly influence the performance of Local Government Officers of Temanggung Regency.
Ambiguitas Informasi pada Pengambilan Keputusan Audit Rahayu, Siti; Utami, Intiyas
Jurnal Akuntansi dan Bisnis Vol 16, No 2 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.22 KB) | DOI: 10.20961/jab.v16i2.204

Abstract

The aim of this research is to examine the impact of ambiguity information in the decision making audit. This study used factorial experiment method 1 x 2 between subjets with 72 participants of the undergraduate Accounting students. The data was analyzed by using independent t-test and analysis of variance (ANOVA). In this study, information ambiguity were manipulated into three levels: insufficient/complex; sufficient/complex; sufficient/not complex. The result shows that ambiguity level had a negative effect on the accuracy of audit decision. The empirical evidence provided that insufficient/complex data cause infomation ambiguity and impact to the auditor’s inaccurate in decision-making.
Faktor-Faktor yang Mempengaruhi Kepuasan Pengguna Sistem Informasi (Studi pada Aparat Pemerintah Daerah Kabupaten Sragen) Sudarmadi, Sudarmadi
Jurnal Akuntansi dan Bisnis Vol 10, No 2 (2010)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v10i2.115

Abstract

This research is testing influence perceived important of system, perceived quality of information and perceived system quality on satisfaction of information system user. Population in this research is officer of local government of regency Sragen, sample consist of all finance officer. Sample were taken by purposive sampling method. Analyze the data use multiple regression with previously conduct the test of validity and reliability, test the classic assumption and test of normality. Result of this research indicates: 1) perceived important of system have an effect on satisfaction of information system user. This matter is visible from coefficient regression equal to 0.250 with the p value equal to 0.001. 2) perceived of information quality have an effect on satisfaction of information system user. This matter is visible from coefficient regression equal to 0.173 with the p value equal to 0.000. 3) perceived of system quality do not have an effect to satisfaction of information system user. This matter is visible from coefficient regression equal to 0.089 with the p value equal to 0.142.
Pengaruh Insider Ownership, Institutional Investor, Dividend Payments, dan Firm Growth terhadap Kebijakan Hutang Perusahaan (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta) Murni, Sri; Andriana, Andriana
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i1.52

Abstract

The purpose of this research is to test the effect of insider ownership, institutional investor, dividen payments, and firm growth to corporate debt policy, using 42 manufacturing companies listed in Bursa Efek Jakarta during 1999-2002. The statistical method used in this research is multiple regression. Result indicate that all variables influence the debt policy simultaneously in the amount 29,4%. Individually, insider ownership variable does not have significant influence towards debt policy, then institutional earning, dividen payments, and firm growth variables have significant influence but towards debt policy.
Analisis Pengaruh Mekanisme Corporate Governance terhadap Kualitas Laba Setiawan, Wawan
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v6i2.47

Abstract

Corporate governance is required to control the behavior of corporate management to act not only for their own benefit but to contribute to the company owner. The mechanism of corporate governance should better minimize manipulation by managers like earnings management so that the reported earnings quality may increase. Based on this matter, a test to prove empirically if corporate governance mechanism can influence the quality of company’s earnings. The sample leads to a conclusion that variables of managerial, institutional ownerships and audit committee positively and significantly influence earnings respon coefficient (ERC). It indicates that corporate governance mechanism influences the reported earnings quality.
Kerugian Daerah, Kesejahteraan Masyarakat dan Opini Pemeriksaan atas Laporan Keuangan Pemerintah Daerah di Indonesia Istiyanto, Sigit
Jurnal Akuntansi dan Bisnis Vol 16, No 2 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1057.889 KB) | DOI: 10.20961/jab.v16i2.202

Abstract

This study aims to obtain empirical evidence about the effect of regions loss (the number and value of the findings of regions loss) and social welfare (HDI, the GDP per capita, and the level of income disparity) to the financial statements opinion of the local government. This study uses purposive sampling. The sample used in this study is as much as 158 local government audited by BPK in 2013 and 2014. This study uses multiple linear regression analysis to test the classical assumption that includes data normality, heteroscedasticity, and multicollinearity test using the pro-gram Statistical Package for the Social Science (SPSS). The test results showed that the loss of area significantly influence the financial statements opinion of the local government, while the number of findings loss of area, HDI, the GDP per capita, and the level of income disparity does not affect the financial statements opinion of the local government.x`
Shubuhat Activities in Islamic Banking Ries, E.; Yahya, S. B.; Harasyid, M.
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v10i1.110

Abstract

According to the principles of Shariah, all business activities must be in accordance to principles and rules of Shariah and any activity against them will be Haram in Islam. Therefore business activities are very essential in Shariah compliance criteria; Islamic Shariah establishes rules which govern and define the economic, social, political and cultural life of Islamic societies, including their financial institutions. Islam, in principle prohibits all activities that cause harm to the dealers and consumers in the market as well as society as a whole. It is very necessary that all dealings and business activities must abide by the rules of Islamic law, In addition to avoid all doubtful activities. The primary objective of this paper is to review the definition and concept of shubuhat. Specifically, this paper highlight to some Shubuhat activities in products of Islamic banking. A total of 9 activities were selected a sample of products of Islamic banking.

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