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Daerah istimewa yogyakarta
INDONESIA
Jurnal Akuntansi & Investasi
ISSN : 26223899     EISSN : 26226413     DOI : -
Core Subject : Economy,
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
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Articles 263 Documents
Pengaruh Beban Kerja dan Pengalaman Auditor Dalam Mendeteksi Kecurangan Rahmawati, Rahmawati; Usman, Halim
Journal of Accounting and Investment Vol 15, No 1: January-June 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The objective of research is to determine whether the workload and audit experience affect the auditors ability to detect fraud. The data used in this study are primary data, samples are auditors of Inspectorate in Palopo City. Analysis of the data used is multiple linear regression analysis. Results indicate workloads does not has significant effect on the ability to detect fraud. Audit experience has effect on the ability to detect fraud.
Pengaruh Risiko Litigasi dan Tingkat Kesulitan Keuangan Perusahaan terhadap Hubungan antara Konflik Kepentingan dan Konservatisme Akuntansi Suryandari, Erni; Priyanto, Rangga Eka
Journal of Accounting and Investment Vol 12, No 2: July-December 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The aim of this research is to examine the effect of interest conflict on accounting conservatism and the effect of litigation risk on the positive relation between conflict of interest and accounting conservatism, and the effect of company’s financial distress on the positive relation between conflict of interest and accounting conservatism.The sample of this research was extracted with purposive sampling method. The populations of this research are all of the manufacturing company, which are listed at Indonesian Capital Market Directory (ICMD). The 125 corporate financial statements were analyzed as a sample. The technique for examining hypothesis is simple regression analysis to examining the first hypothesis and Moderated Regression Analysis (MRA) to examining the second dan the third hypothesis by using SPSS 17.00 program.The results of the research show that: firstly, conflict of interest has a signification positive effect on accounting conservatism. Secondly, litigation risk has a significant positive effect on the positive relation between conflict of interest and accounting conservatism. And the third, company’s financial distress have a significant positive effect on the positive relation between conflict of interest and accounting conservatism.
Pendekatan Hot-Fit Framework dalam Generalized Structural Component Analysis pada Sistem Informasi Manajemen Barang Milik Daerah: Sebuah Pengujian Efek Resiprokal Erimalata, Shofana
Journal of Accounting and Investment Vol 17, No 2: July-December 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Original Source | Check in Google Scholar | Full PDF (794.548 KB) | DOI: 10.18196/jai.2016.0051.141-157

Abstract

This study aims to examines the determinant of the information quality of fixed assets on the accrual-based balance sheet using HOT-Fit Framework approach with Generalized Structural Component Analysis (GeSCA) method. The study using questionnaire with 90 respondents who represented all the local government agencies of Mataram City Government. Data anaylisis employs structural equation model (SEM). The study revelas there is a reciprocal relation between organizational controling and the information quality of fixed assets. The study also indicates that the software quality of Sistem Informasi Manajemen Barang Milik Daerah/Management Information System for Local Government’s Goods (SIMDA BMD) affecting the user satisfaction and organizational controling. The implications of these results can be used as consideration in adjusting the Mataram City Government accounting policy regarding fixed assets administration in order to produce quality information on fixed assets for the local government accrual-based balance sheet. Then, users of information system are needs to trained in order to increase competence to conduct the administration of fixed assets accrual based, so it can contribute to improve the quality of fixed asset information presented on the accrual based balance sheet.
Indikasi Manajemen Laba (Earnings Management) dan Hubungannya dengan Kinerja Operasi Disekitar Initial Public Offering (Ipo) pada Perusahaan-Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Anik, Sri
Journal of Accounting and Investment Vol 5, No 2: July-December 2004
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The objective of this study is to found empirical about manufacture companies which the listed in Jakarta Stock Exchange performed the earnings management surrounding Initial Public Offering and association between Initial Public offering. The research variables which are examined in this study: earnings management with indicator Discretionary Acrual (DA) and operating performance with indicator Return on Asset (ROA). The test result shows from 32 manufacture companies performed IPO during 1995-2000, in fact 26 companies were detected commited earnings management, and only 6 companies which were being able to be detected performed earnings management. And the different test result shows that operating performance before IPO and operating performance after IPO relative same, although mean operating performance before IPO bigger from mean operating performance after IPO. The result of this research also shows that association between earnings management with operating performance surrounding IPO are negative association and significant.
Perbedaan Partisipasi Anggaran Ditinjau dari Jenis Jabatan, Tingkat Pendidikan, Jenis Kelamin dan Pengalaman Kerja (Studi Empirik pada Perguruan Tinggi Swasta di Daerah Istimewa Yogyakarta) Purwantini, Cornelio; Suratno, Ignatius Bondan
Journal of Accounting and Investment Vol 8, No 1: January-June 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research was to know difference in the budget participation that’s evaluated from education levels, gender, occupations, and job experiences. The number of research sample is 198 people coming from 45 Private Higher Education Institution in Yogyakarta. The research subject is heads from of unit who are enganged in the budget partisipation, such as heads of study program, heads of department, vice dean, dean, heads of bureau and the like in Private Higher Education Institution. The data analysis was conducted using independent sample t test. The statistical test result with 0.05 of the significance level indicated that there was no difference in the budget participation that was evaluated from education levels, gender, occupation, and job experiences. 
Faktor-Faktor Internal Individual dalam Pembuatan Keputusan Etis: Studi pada Konsultan Pajak di Kota Surabaya Arestanti, Martana Arrazaqu; Herawati, Nurul; Rahmawati, Emi
Journal of Accounting and Investment Vol 17, No 2: July-December 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Original Source | Check in Google Scholar | Full PDF (506.788 KB) | DOI: 10.18196/1201

Abstract

This study aims to examine the influence of individual factors (perception of the importance of ethical and social responsibility; machiavellianism; ethical reasoning) toward ethical decision making of tax consultants. This study used 50 tax consultants as the study samples in Tax Consultant Office in Surabaya. The method of data analysis using regression analysis. This study reveals perception of the importance of ethical and social responsibility have positive influence toward ethical decision making by tax consultant, machiavellianism have negative influence toward ethical decision making by tax consultant and ethical reasoning have positive imfluence toward ethical decision making. The implication of this study is a person who has a high perception of the importance of ethical and responsibility supporting that person to conduct ethical decision making. The General Director of Taxation or the official which is delegated in issuing tax practical license needed to conduct a machiavellianism trait test from tax consultant itself. Besides, it also takes to be ensured that the tax consultant who have had the licence is an individual who has a high moral maturity (post conventional stage), so that the possibilities will be less to approve the non-ethical act and more independent in decision making which is related to ethical dilemma.
PENGARUH GUGATAN GANTI RUGI TERHADAP KEBIJAKAN PENENTUAN LABA DALAM LAPORAN KEUANGAN : PENGUJIAN LITIGATION HYPOTHESIS PERUSAHAAN INDONESIA Putra, Wahyu Manuhara
Journal of Accounting and Investment Vol 11, No 2: July-December 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study was to examine the effect of the event or events (insident) litigation against the policy determination of the profits. The sample was perushaaan listed on the Jakarta Stock Exchange (JSX) from 1993-2006. The results of this study found no effect of compensation in respect of the determination of the profit for the company policy in a period of dispute relative to the period not as a defendant.
Makna Keuntungan Bagi Pedagang Kaki Lima (Studi pada Pedagang Kaki Lima di Bangsri Jepara) Ubaidillah, Ahmad; Mulyani, Sri; Effendi, Dwi Erlin
Journal of Accounting and Investment Vol 14, No 1: January-June 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research’s goal is to understand the meaning of profit which is seen from cadger’s side. Cadger profession become focus because their relation directly  between cadger, money, and society. Cadger profession, society and "money" is an endless circle. They related to the various circle of life. With Intensionalism Hermeneutic, researchers trying to interpret and explore the meaning of the words in the text or informant of what the language or what is thought by informants. This research concludes that there are three meanings of profit for cadger profession. The first meaning is material profit in the form of deposits or  savings that used to cover personal necessity. The second meaning is spiritual profit  will be seen from the street cadger’s to keep attention to the command of God to all His commandments. And the third meaning is inner satisfaction profit when can make others happy, even as street vendors still have the opportunity to share.  These are the three meanings of “profit” found in this research, which was viewed from the cadger’s side.
Aplikasi Penyusunan Laporan Keuangan Berbasis SAK Etap Pada Bagus Agriseta Mandiri Sari, Mega Indah Puspita; Zubaidah, Siti; Setyawan, Setu
Journal of Accounting and Investment Vol 14, No 2: July-December 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study is to analyze the arrangement of existing financial report in Bagus Agriseta Mandiri and to conduct the implementation of financial report arrangement that is suitable with SAK ETAP in UKM Bagus Agriseta Mandiri. In this study, the researcher uses case study or field study research that is aimed to learn intensively on the background of problems, situation and the position of the event occurs in nowadays, to solve the problems occurs in company, also the environmental interaction of current social unit in its way (given). The result of this study shows that company only makes loss and profit report, but in its presentation, it still not appropriate with SAK ETAP and financial balance report, cash flow and company equity is not presented yet because of the company less comprehending the standard of arranging financial report. By the existence of SAK ETAP it is expected to create the uniformity in implementing accounting treatment and the presentation of financial report so that it can result appropriate information toward the need of users.
Perbandingan Tingkat Kelengkapan Mandatory Disclosure dan Voluntary Disclosure Informasi Akuntansi antara Industri High-Profile dan Low-Profile Andriyanto, R. Widdie; Metalia, Mega
Journal of Accounting and Investment Vol 12, No 1: January-June 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research is proofing empirically whether any differences the completeness level of disclosure between high-profile industry and low-profile, along with detecting to the best of the completeness level of disclosure in various company of industry sector in Indonesian Stock exchange. Difference completeness level voluntary disclosure that significant between high profile industry and low-profile. In this research, analysis instrument that be used is Disclosure Completeness Index and mean different test Independent Sample t-Test by conviction level 95% and error level 5%. The trial result Ha1 that be done 31 various company sector industry (15 high-profile companies and 16 low-profile industry) show that Sig. (2-tailed)/2 < 0,05/2, with the result that Ha1 accepted. It means there are differences completeness level mandatory disclosure that significant between high-profile industry and low-profile. Whereas trial result Ha2 to 28 various company sector industry (13 high-profile companies and 15 low-profile industry) show that Sig. (2-tailed)/2 > 0,05/2, with the result that Ha2 rejected. This case give evidence that there are not differences between completenees level voluntary disclosure that significant between high-profile industry and low-profile.

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