92 hasil
Menampilkan 1–20 · 0,12 detik · RSS
Jurnal Akuntansi dan Keuangan Indonesia
ISSN 1829-8494 · Department of Accounting, Faculty of Economics and Business Universitas Indonesia. · 92 artikel di indeks
-
Artikel Jurnal
SLACK RESOURCES, FEMINISME DEWAN, DAN KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
The objective of this study is to examine the impact of slack resources and board’s feminism on CSR disclosure quality. This study also investigates the role of board’s feminism in moderating the relationship between slack resources and CSR disclosure quality. The analysis of this study uses…
-
Artikel Jurnal
PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA
This study examines whether the proportion of members of the audit committee and board of commissioner with accounting and/or financial expertise reduces earnings management. Accounting expertise is separated to financial expertise because accounting expertise is assumed to be able to cope with…
-
Artikel Jurnal
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN
This research aims to find out empirical evidences on the effect of ERM disclosure and IC disclosure on firm value. The sample of the research is 73 non-financial companies listed in Indonesia Stock Exchange for the period of 2010-2014. Regression analysis of panel data was applied to analyze the…
-
Artikel Jurnal
TRADE-OFF ANTARA MANAJEMEN LABA AKRUAL DAN RIIL PADA BANK KONVENSIONAL PUBLIK DI INDONESIA
Earnings management arises from a conflicting goal between agents and principals which basically means as managers’ intentions to manipulate accounting figures in the financial statement to achieve their own interests. There are two techniques of earnings management that are usually used by…
-
Artikel Jurnal
THE EFFECT OF CONTROLLING SHAREHOLDERS AND CORPORATE GOVERNANCE ON AUDIT QUALITY
This research aims to investigate the effect of controlling shareholders and the effectiveness of board of commissioners and audit committee on the audit quality measured by AQMS (Audit Quality Metric Score). This study uses companies listed in the Indonesian Stock Exchange as the sample. The…
-
Artikel Jurnal
DAMPAK PENERAPAN PSAK 10 (REVISI 2010) MENGENAI PENGARUH PERUBAHAN KURS VALUTA ASING TERHADAP DAYA INFORMATIF LABA
This study aims to examine the consequences of the implementation of PSAK No. 10 (2010) regarding The Effect of Changes in Foreign Exchange Rates on the informativeness of earnings. Our research sample consists of companies listed on Indonesia Stock Exchange (IDX) from 2010 until 2013. Using panel…
-
Artikel Jurnal
SIKAP, NORMA SUBJEKTIF, DAN INTENSI PEGAWAI NEGERI SIPIL UNTUK MENGADUKAN PELANGGARAN (WHISTLE-BLOWING)
This study aims to investigate factors that influence civil servants to whistle-blow fraud. It also investigates the effect of government’s bureaucracy reforming program on the civil servants’ intention to whistle-blow fraud. By employing the theory of reasoned action, this study included variables…
-
Artikel Jurnal
PENGUJIAN BIAS PERILAKU: GAMBLER’S FALLACY, HALO EFFECT, DAN FAMILIARITY EFFECT DI PASAR MODAL INDONESIA
This study aims to examine the biased behavior of investor in uptrend and/or downtrend market in Indonesian stock exchange. Behavioral bias is indicated by three variables: gambler’s fallacy, halo effect, and familiarity effect. Data were collected using questionnaire and distributed to 384…
-
Artikel Jurnal
PENGARUH LIPUTAN MEDIA, KEPEKAAN INDUSTRI, DAN STRUKTUR TATA KELOLA PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN LINGKUNGAN
This study aims to examine the influence of media coverage, industry sensitivity and corporate governance structure on the quality of environmental disclosure. The sample of this study is taken from six industries (mining, energy, chemicals, pharmaceuticals, cosmetics, food and beverages) from…
-
Artikel Jurnal
PERSEPSI INVESTOR TERHADAP PERUBAHAN PENYAJIAN KEPENTINGAN NONPENGENDALI SEBELUM DAN SESUDAH BERLAKU EFEKTIFNYA PSAK 4 (REVISI 2009)
This study aims to examine investors’ perception toward changes in noncontrolling interest presentation before and after the effective date of PSAK 4 (Revised 2009). The perception is determined from the value relevance of noncontrolling interest component, whether the value relevance is negative…
-
Artikel Jurnal
INFORMATION ASYMMETRY AND HERDING BEHAVIOR
Conceptually, the stock market is strong form efficient in the long term. However, in practice, there are various forms of market anomalies that undermine the accuracy of the efficient market hypothesis. One factor suspected as the cause of market inefficiency is herding behavior. Investors herd…
-
Artikel Jurnal
PERAN KEMAMPUAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN
This research is aimed to investigate the role of managerial ability as a mechanism to improve earnings quality as a mediating effect influence on firm value. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2010 to 2014. The sample were…
-
Artikel Jurnal
SIMBOLIS ATAU SUBSTANTIF? ANALISIS PRAKTIK PELAPORAN CSR DAN KUALITAS PENGUNGKAPAN
This research is aimed to test empirically the influence of three Corporate Social Responsibility reporting (CSR) practices on the quality of CSR disclosure. Specifically, the research is conducted to determine whether the practices are substantive in nature, which is to improve the quality of…
-
Artikel Jurnal
FAKTOR-FAKTOR YANG MEMENGARUHI PROCUREMENT FRAUD: SEBUAH KAJIAN DARI PERSPEKTIF PERSEPSIAN AUDITOR EKSTERNAL
This study examines factors affecting fraud in the procurement of government’s goods and services from the independent auditor’s point of view. Based on fraud triangles and theory of planned behavior, this study proposes seven hypotheses which were tested using structural equation model…
-
Artikel Jurnal
HUBUNGAN ANTARA KUALITAS LABA, ASIMETRI INFORMASI, DAN BIAYA MODAL EKUITAS: PENGUJIAN MENGGUNAKAN ANALISIS JALUR
This study examines the direct and indirect impacts of earnings quality on cost of equity capital by using path analysis. The quality of earnings is measured by two proxies, namely discretionary accrual and income smoothing. Information asymmetry is used as mediating variable. This study uses 3…
-
Artikel Jurnal
DETERMINAN PROPORSI DANA TABARRU’ PADA LEMBAGA KEUANGAN ASURANSI UMUM SYARIAH
Financial management in Islamic general insurance companies uses splitted fund system. Splitted fund system is a separation of assets and liabilities of tabarru’ and company funds group. Separation of the funds has been made since the participants pay the contribution (premium) at the beginning of…
-
Artikel Jurnal
FAKTOR-FAKTOR YANG MEMENGARUHI REMUNERASI DIREKSI: STUDI KOMPARASI PERUSAHAAN DI AUSTRALIA, SINGAPURA, INDONESIA, DAN MALAYSIA
The purpose of this paper is to analyze factors affecting directors’ remuneration. Factors tested in this study are distress status, company performance, ownership structure and board composition. Sample of this study is non-financial companies listed in Indonesia Stock Exchange, Malaysia Stock…
-
Artikel Jurnal
PENGARUH AKUNTABILITAS, FAKTOR ORGANISASIONAL, DAN PENGGUNAAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA ORGANISASI
This study aimed to examine the effect of accountability, organizational factors, and the use of performance measurement system on organizational performance, particularly educational organizations in the form of private Catholic universities. Mixed method with sequential explanatory strategy is…
-
Artikel Jurnal
PENGARUH KONSENTRASI KEPEMILIKAN KELUARGA DAN INTERNET FINANCIAL REPORTING (IFR) TERHADAP ASIMETRI INFORMASI
This study examines whether family-controlled firms have a higher level of information asymmetry than non family-controlled firms. This study also examines the influence of Internet Financial Reporting (IFR) to the information asymmetry. The results of the study indicate that family-controlled…
-
Artikel Jurnal
PENGARUH PENDIDIKAN KARAKTER KEAGAMAAN DAN OTORITAS ATASAN UNTUK BERBUAT CURANG TERHADAP PERILAKU TIDAK ETIS AKUNTAN
The purpose of this study is to examine the influence of the religious character education, supervisor authority to cheat and the interaction of these factors toward unethical behavior of accountants in financial reporting. This study used experiment approach i.e. 2x2 factorial between subjects…