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Contact Name
Sansaloni Butar Butar
Contact Email
sansaloni@unika.ac.id
Phone
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Journal Mail Official
jurnal.aktbisnis@unika.ac.id
Editorial Address
Gedung Yustinus, Fakultas Ekonomi dan Bisnis Universitas Katolik Soegijapranata Jl. Pawiyatan Luhur IV/No.1 Semarang 50234
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Kota semarang,
Jawa tengah
INDONESIA
Jurnal Akuntansi Bisnis
ISSN : 1412775X     EISSN : 25415204     DOI : https://doi.org/10.24167/jab
Core Subject : Economy,
Jurnal Akuntansi dan Bisnis (JAB) merupakan media ilmiah yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata sebagai wadah para peneliti untuk mempublikasi karya ilmiah. Jurnal ini terbit dua kali dalam satu tahun yaitu pada bulan Maret dan September. Karya ilmiah dapat berupa riset empiris atau kajian teoretis yang memenuhi kaidah-kaidah penulisan ilmiah. Artikel yang dimuat harus memenuhi format penulisan yang telah ditetapkan redaksi JAB dan telah melalui proses blind review yang mencakup topik-topik sebagai berikut: Akuntansi keuangan, akuntansi manajemen, sistem informasi, pasar modal, etika bisnis dan akuntansi, pengauditan, tata kelola perusahaan, tanggung jawab sosial perusahaan (CSR) dan pelaporan berkelanjutan.
Articles 140 Documents
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN DAN PENGENDALIAN EKSTERNAL TERHADAP KEBERADAAN RISK MANAGEMENT COMMITTEE Febryna, Desi Waty
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
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Abstract

The inherent risks in firms’operating activities require firms to establish effective risk management. The complexity of modern bussiness forces firms to put more effors to reduce negative effects of uncontrolled risks. Risks management is becoming crucial Risk Management Committee has been widely established in many public firms. This committee is under the supervision of Board of Commissioners. This study examine the effects of Corporate Governance, the characteristics of the company and auditor quality on the existence of Risk Management Committee of non-financial public companies. This study uses secondary data from annual reports of non-financial companies listed on Indonesia Stock Exchange in 2008-2013. Using logistic regression, the results show that frequency of board meetings, concentration of ownership and size of the company affects the existence of the Risk Management Committee (RMC).
PENGARUH PERUBAHAN KEBIJAKAN DEVIDEN TERHADAP PERUBAHAN KINERJA KEUANGAN DENGAN PERUBAHAN RASIO AKTIVITAS SEBAGAI VARIABEL INTERVENING Nany, Magdalena; Maria, Trisni Suryarini
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
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Lower dividend distribution will increase retained earnings. Higher assets will increase financial per.formance if the assets is well managed. The objective of this research was to examine whether activity ratios changes is a mediator on the association between dividend policy changes and financial performances changes or not. F((ty nine companies listed at Jakarta Stock Exchange at the end 0.( 2004 that distributed their dividends for 2004 and 2004, were analyzed by path analysis. The results show that activity ratios changes isnt a mediator on the association between dividend policy changes and financial performances changes.
PENGARUH KEADILAN TERHADAP KINERJA ANGGARAN DENGAN KEPUASAN ANGGARAN SEBAGAI VARIABEL INTERVENING Levina, Yoshi; Sihombing, Ranto P
Jurnal Akuntansi Bisnis Vol 12, No 24 (2014)
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Kinerja anggaran merupakan pencapaian target anggaran. Target anggaran dapat tercapai ketika ada keadilan atas anggaran yang diberikan, perlakuan atasan dan prosedur penganggaran. Keadilan mengenai anggaran dinamakan keadilan distributif, keadilan atas prosedur penganggaran dinamakan keadilan prosedural dan keadilan atas perlakuan atasan terhadap bawahannya dinamakan keadilan interaksional. Terpenuhinya keadilan distributif, prosedural dan interaksional dapat menimbulkan kepuasan anggaran, yaitu kepuasan atas kerjasama dan dukungan yang diperoleh dari atasan dan kepuasan atas proses penganggaran yang terjadi. Penelitian ini bertujuan untuk menguji pengaruh keadilan terhadap kinerja anggaran melalui kepuasan anggaran sebagai variabel intervening. Penelitian ini merupakan replikasi dari penelitian Maiga, Adam S. (2006). Data diperoleh dengan membagi kuesioner diperusahaan manufaktur di Semarang. Metode sampling menggunakan metode Purposive Judgement Sampling, dengan kriteria manajer yang memiliki tanggungjawab terhadap penyusunan anggaran. Hasil penelitian menunjukkan hipotesis yang diajukan peneliti diterima.
PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL : GAYA KEPEMIMPINAN FIEDLER SEBAGAI VARIABEL MODERASI Sulaksono, Sherly Marsilia; Susilawati, Clara
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
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The study of the effect of budget participation on managerial performance has been much studied, one of which is Sumarno (2005). This study will improve Sumarno’s research (2005) by using Fiedlers Leadership Style as a moderating variable. Fiedler Leadership style testified that leader’s contribution to group performance’s effectivity depends on the way or the style of leadership (leadership style) and the suitability of the situation (the favourableness of the situation) that it faces. The sample in this study are the employees who participated in the preparation of the budget at hospitals in Semarang. The results showed that Fiedler’s leadership style was unable to moderate the relationship between budgetary participation and managerial performance. The results of this analysis also obtained additional analysis which was stating that task-oriented leadership style may moderate the relationship between budgetary participation and managerial performance
Pengaruh Internet Banking Terhadap Kinerja Perbankan di Indonesia (Studi Empiris Pada Bank yang Listing di BEI) Egan, Ronaldo; Prawoto, Hudi
Jurnal Akuntansi Bisnis Vol 11, No 22 (2013)
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This study aimed to determine the effect of internet banking on banks performance, in term of earning. Based on the analysis and discussion in the previous section, it can be concluded that results of this study show empirical evidence that the application of internet banking brings negative and significant effect on the growth of public bank earnings who use internet banking in Indonesia, based on financial statements in 2002 through 2011. The study also examines banking ratio such as size, capital, credit risk, expense management, liquidity and the two macro economic factors, namely inflation and economic growth on earnings. The stated ratio, such as size, capital, credit risk, expense management, inflation, economic growth and significant effect on earnings. For size and capital, those ratios bring positive and significant effect on earnings, while credit risk, expense management, inflation, a significant negative effect economic growth on earnings. In this study, liquidity variable brings non-significant positive effect on earnings.
REPUTASI AUDITOR, KARAKTERISTIK DEWAN KOMISARIS, DAN KEINFORMATIFAN LABA Butar-Butar, Sansaloni Butar-Butar
Jurnal Akuntansi Bisnis Vol 13, No 25 (2014)
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The objective of the study is to examine the effect of auditors reputation and Board of Commissioners’ independence in improving earnings informativeness. Previous studies suggest that earnings management activities are reflected in abnormal accruals contained in financial statements. In this study, earnings informativeness is measured by the ability of abnormal accruals to predict next years net income. As the quality of abnormal accruals increased, the predictive content of abnormal accruals is also increased. Using regression analysis, results of the study can be summarized as follows: first, abnormal accruals of company with independent Board of Commissioners has a strong correlation with the earnings one year ahead compared to companies that do not have an independent Board of Commissioners. Second, abnormal accrual of a company that has auditors affiliated with the Big Four has a strong correlation with the earnings one year ahead than firms that auditors are not affiliated with the Big Four accounting firm. Overall, results of the study suggest Board of Commissioners and external auditors play an important role in improving the quality of reported earnings.
Pengaruh Belief Adjustment dan Locus Of Control Terhadap Teknik Penganggaran Modal dan Pengambilan Keputusan Proyek Ekawaty, Stefannie
Jurnal Akuntansi Bisnis Vol 10, No 20 (2012)
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Significant capital investment decision-making within the company. Capital investment decisions to be taken include projects that are affected by capital budgeting techniques including DCF techniques, and non-financial non-DCF. Survey of capital budgeting techniques (Graham and Harvey, Kim et al., Klammer et al., Pike, Ryan and Ryan, Schall et al., In Chen, 2008) and Chen study (2008) using the contingency theory in the use of capital budgeting techniques the background of this research. The research was conducted with 85 participants experimented with techniques derived from the Auditing Practicum class. The results of this study is the belief adjustment and the LOC does not affect the capital budgeting techniques, but instead affect the project decision. Moreover, it also acquired the locus of control did not affect the relations of capital budgeting techniques in project decisions. So it can be concluded that the project decision-making, capital budgeting techniques used will influence the decision outcome
ANALISIS REAKSI INVESTOR TERHADAP DIMENSI-DIMENSI PENGUNGKAPAN INFORMASI AKUNTANSI Pinasti, Margani; Rokhayati, Hijroh; Hasanah, Uswatun
Jurnal Akuntansi Bisnis Vol 12, No 23 (2013)
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Penelitian ini bertujuan untuk menganalisis reaksi investor terhadap dimensi-dimensi pengungkapan informasi akuntansi dalam pelaporan keuangan. Pentingnya peran pengungkapan bagi pengambilan keputusan pemakai laporan keuangan dan perlunya analisis multi dimensi terhadap tingkat pengungkapan menjadi motivasi penelitian ini. Dimensi-dimensi pengungkapan dalam 288 laporan tahunan (sebagai sarana utama pelaporan keuangan) dari perusahaan-perusahaan terdaftar di Bursa Efek Indonesia yang menjadi sampel penelitian ini, dinilai dengan menggunakan metode content analysis. Reaksi investor diukur dengan nilai absolut return abnormal terbesar dari lima hari di sekitar tanggal publikasi laporan tahunan. Reaksi investor ini merupakan pengukur kegunaan informasi yang diungkapkan dan menunjukkan kandungan informasi dalam pengungkapan pelaporan keuangan. Analisis regresi digunakan untuk menganalisis pengaruh dimensi-dimensi pengungkapan terhadap reaksi investor. Hasil penelitian ini menunjukkan bahwa reaksi investor terhadap pengungkapan informasi pelaporan keuangan tidak ditentukan oleh banyaknya (kuantitas) cakupan pengungkapan. Reaksi investor terhadap pengungkapan informasi pelaporan keuangan berhubungan kuat dengan pengungkapan signal ekonomik pada informasi tata kelola perusahaan, pengungkapan informasi forward-looking dalam pembahasan kinerja perusahaan, dan tipe pengukuran informasi pembahasan kinerja perusahaan.
PENGARUH TENUR KAP, REPUTASI KAP DAN ROTASI KAP TERHADAP KUALITAS AUDIT Nadia, Nurul Fitri
Jurnal Akuntansi Bisnis Vol 13, No 26 (2015)
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The research’s objective is to investigate the effect of accounting firms’tenure, reputation , and the rotation of accounting firms on audit quality. This study uses 2008-2012 data from Indonesia Stock Exchange and adopts Jones models to calculate discretionary accruals that has been widelu used as proxy for audit quality. Multiple regression analysis is applied on the data . The result shows that The longer the tenure, the higher accruals discretionary, companies audited by big four accounting firms have higher discretionary accruals , and firms that experienced rotation has highher discretionary accruals
COMPUTER SELF EFFICACY (CSE) MAHASISWA AKUNTANSI DALAM PENGGUNAAN TEKNOLOGI INFORMASI: TINJAUAN BERDASARKAN GENDER Carolina, Carolina; Restuti, MI. Mitha Dwi
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
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The need ./or information can be accessed more easily if they are supported by information technology (IT). Now, almost all accounting activity is done wth computerized system. Accounting students prepared to become accountants with information technology ability. information technology only creates new opportunities for individuals who are reality qualified, because of the sophistication and the benefits of IT could be meaningless if the IT user did not develop in line with the development of IT. This study investigates whether there are Computer Self Efficacy (CSE) differences on accounting students by gender in the use of information technology. A bout 198 accounting students were used as samples. Reliability and validity tests performed in the test questionnaire. The analisis tools are independent i-test. The result were there are differences on Computer Self Efficacy (CSE) accounting students in the use of information technology by gender, which the CSE male is higher than CSE femal.

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