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INDONESIA
Jurnal Akuntansi dan Keuangan
ISSN : 14110288     EISSN : 23388137     DOI : -
Core Subject : Economy,
The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.
Arjuna Subject : -
Articles 5 Documents
Search results for , issue " Vol 16, No 1 (2014): MAY 2014" : 5 Documents clear
Kualitas Data dalam Riset Akuntansi Manajemen dan Keperilakuan: Bukti Empiris dari Metode Survei di Indonesia Aryani, Y. Anni; Honggowati, Setianingtyas; ,, Djuminah; Widyaningdyah, Agnes Utari
Jurnal Akuntansi dan Keuangan Vol 16, No 1 (2014): MAY 2014
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.941 KB) | DOI: 10.9744/jak.16.1.1-22

Abstract

Survey method is one of the research methods employed in management accounting and behavior research. However, this method has been heavily criticized especially regarding the quality to the data. This study examines the quality of survey research in management accounting and behavior. We use a framework that has been used by Van der Stede et al. (2005) to examine the quality of all mail surveys in management accounting and behavior published in proceeding of Simposium Nasional Akuntansi (SNA) over a period of year 1999-2012. Our analysis shows that most of those articles have employed suggested fundamental principles of conducting survey research, although there are still more attentions should be taken place to increase the quality of data survey.
Analisis Hubungan Penganggaran Partisipatif dan Kinerja: Pengujian Efek Mediasi Keadilan Persepsian dan Komitmen pada Lembaga Hukum Sektor Publik di Indonesia Hasniasari, Rahmia; Sholihin, Mahfud
Jurnal Akuntansi dan Keuangan Vol 16, No 1 (2014): MAY 2014
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.041 KB) | DOI: 10.9744/jak.16.1.23-32

Abstract

This paper examines whether participative budgeting influences performance, and if so, whether the effect is mediated by perceived justice and goal commitment. The research setting of this study is a public organization, i.e. law institution, in Indonesia. Prior study (Wentzel 2002) had examined this model in a hospital in the United States. Our study finds that: (1) participative budgeting positively influences managerial performance; (2) the influence is partially mediated by procedural justice and goal commitment.
Implementasi Model Audit Pertanggungjawaban Sosial Berbasis Human-Centered Design pada Organisasi Sektor Publik Suprobo, Priyo; Suteja, Diana; Soetedjo, Soegeng; ,, Basuki
Jurnal Akuntansi dan Keuangan Vol 16, No 1 (2014): MAY 2014
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.444 KB) | DOI: 10.9744/jak.16.1.33-42

Abstract

Previous research has resulted the Model of Audit for Social Accountability based on Human-Centered Design, which is hereinafter referred to HCD. The present study aims to obtain the alternative audit approaches that are more simple, effective, and suitable in connecting people with public sector organizations. Thus, the present study intends to test the model by implementing it in public sector organizations. The research approach is to test the implementation of the audit model in real terms in the field. Feedback on implementation test is conducted by the qualitative approach. Sampling was done by purposive sampling and the public sector organizations studied were CV. Aidrat & General Store of Pondok Pesantren Sunan Drajat Lamongan, Hospital RSAB Soerya Sidoarjo and the University of Widya Kartika Surabaya. These organizations were selected based on the type of public sector organizations covering the business units under religious organizations, health organizations, and educational institutions. On the other side, they are also determined by the willingness to cooperate and the area represented. In the assessment, the results of the audit to the criteria of social responsibility and a legal formal institutional aspect in the preliminary survey show that the University of Widya Kartika and RSAB Soerya have good performance, while CV. Aidrat has an acceptable performance. In terms of internal control, all of these organizations have an acceptable performance, while in terms of social responsibility programs, CV. Aidrat and RSAB Soerya have a good performance.
Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia Sari, Nieken Herma; Ahmar, Nurmala
Jurnal Akuntansi dan Keuangan Vol 16, No 1 (2014): MAY 2014
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.729 KB) | DOI: 10.9744/jak.16.1.43-51

Abstract

Earnings management is a management action to manage the profitability of a company. The purpose of this study is to indicate the accrual earning management using revenue discretionary model. This study adopts the research conducted by Stubben (2010) where there are two measurement models to detect the presence of accrual earnings management. The measurement model is the discretionary revenue model consists of conditional revenue model and revenue model. Object of this research is the companies listed in Indonesia Stock Exchange. The technique of data analysis is descriptive statistics to determine the residual value in each industry sector. These results prove that the revenue model is able to indicate the industrial sector 8 of the total 13 industries in the manufacturing companies indicated accrual earnings management. Conditional revenue model is able to indicate the industrial sector 11 of the total 18 sectors industry that overall indicated accrual earnings management.
Pengaruh Kualitas Audit Terhadap Manajemen Laba Christiani, Ingrid; Nugrahanti, Yeterina Widi
Jurnal Akuntansi dan Keuangan Vol 16, No 1 (2014): MAY 2014
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.9 KB) | DOI: 10.9744/jak.16.1.52-62

Abstract

The purpose of this study is to examine the effect of audit quality on earnings management. The audit quality is proxied by the Public Accounting Firm size (big-four and non-big four) and auditor’s industry specialisation. This study used four control variables, which are firm size, leverage, operating cash flow ratio and growth prospect. This study used secondary data derived from the financial statements of listed companies in Indonesia Stock Exchange in 2010-2011. Based on the method of purposive sampling method and was obtained 174 observations. The technique for examining the hypothesis is multiple regression analysis. The results show that accounting firm size does not significantly  influence on the earnings management. Auditor’s industry specialisation has a negative effect on the earnings management. Of the four control variables used in this study, only the operating cash flow and growth that effect on earnings management, while the other two variables, namely the firm size and leverage, have no effect.

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