Journal of Accounting and Investment (JAI)
Jurnal yang diterbitkan oleh Universitas Muhammadiyah Yogyakarta
Journal of Accounting and Investment (JAI)
Journal of Accounting and Investment (JAI atau Jurnal Akuntansi dan Investasi) diterbitkan oleh Universitas Muhammadiyah Yogyakarta bekerjasama dengan Asosiasi Program Studi Akuntansi Perguruan Tinggi Muhammadiyah (APSA PTM) secara berkala sebanyak dua kali setahun yakni Januari dan Juli. Tujuan jurnal ini adalah untuk memublikasikan hasil riset maupun pemikiran akuntansi, keuangan dan atau investasi yang relevan bagi pengembangan teori dan praktik akuntansi di Indonesia.
Bidang: Keuangan, Perbankan, Akuntansi & Ekonometrika
Akreditasi: Terakreditasi Jurnal Nasional (Grade 2) oleh Ristekdikti dengan SK No. 21/E/KPT/2018.
Artikel
121–140 dari 245 hasil.
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The purpose of this study is to examine the usefulness of earnings and goodwill amortization by comparing the earnings before goodwill and the reported earnings (which include goodwill amortization). ...
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Perbandingan Tingkat Kelengkapan Mandatory Disclosure Dan Voluntary Disclosure Informasi Akuntansi Antara Industri High-Profile Dan Low-Profile DownloadThe 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...
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Peran Otonomi Daerah Untuk Meningkatkan Fungsi Pengel-olaan Keuangan Daerah Sebagai Instrumen Manajemen Dalam Kebijakan Alokasi Belanja Pelayanan Publik DownloadRegional autonomy that has long been the aspiration of the people had been executed after successfully fought for reform. After implemented, which should be considered is whether the regional autonomy...
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Pengaruh Pengetahuan Dewan Tentang Anggaran Dan Kinerja Dewan Terhadap Pengawasan APBD: Partisipasi Masyarakat Sebagai Variabel Pemod-erasi DownloadThis research aims at examining the effect of board's knowledge about budget and board's performance toward local expense and income budget supervision: participation of society as moderating variable...
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Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Kemandirian Daerah Dan Pertumbuhan Ekonomi Daerah DownloadThe purposes of this research is to verify, firstly what is the Local Government Revenue (PAD) has positive impact toward regional sufficiency, and what is the General Allocation Fund (DAU) has negati...
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Pengaruh Proporsi Komisaris Independen Dan Komposisi Komite Audit Terhadap Internal Control DownloadAccounting manipulation that occurred in recent years makes accounting experts to focus on internal control issues. The experts agree that internal control is an important issue through a substance th...
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The purpose of this research is to find out the factors affecting the financing level of sharia banks. This research uses monthly financial reports Islamic Commercial Bank Foreign Exchange 2006-2009 p...
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Pengaruh Gugatan Ganti Rugi Terhadap Kebijakan Penentuan Laba Dalam Laporan Keuangan : Pengujian Litigation Hypothesis Perusahaan Indonesia DownloadThe 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 ...
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Some stock markets have employed a number of circuit breakers to avoid non-rational overreaction and price limit is one of them. While price limit is widely accepted benchmarks for the prevention of m...
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Pengaruh Size, Likuiditas, Profitabilitas, Risiko, Dan Pertumbuhan Penjualan Terhadap Struktur Modal DownloadThis research was carried out to test the influence of the size, liquidity, profitability, risks and sales growth towards the simultaneously and partially capital structure. The object of this researc...
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The purpose of this research is to find out the determinants of capital structure on manufacturing companies in Indonesia. The initial samples used in this research are 48 firm listed in Bursa Efek In...
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This research conducted to know (1) what 1 day before and after National holiday have an effect on to return share compared to other commerce day. (2) What national holiday which carried over by a wee...
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Efektivitas Balanced Scorecard Dalam Maningkatkan Kinerja Manajerial Badan USAha Milik Negara (Bumn) DownloadPerformance measurement has been important thing for a company which can drive firm performance. In progress, performance measurement now has achieved an ideal model that is not only measure the finan...
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Analisis Rasio Keuangan Dan Faktor Non Keuangan Yangmempengaruhi Auditor Dalam Memberikan Opini Auditgoing Concern Pada Auditee DownloadIn this study, we attempt empirically to investigate the effect between financial ratios (liquidity, profitability, solvability, activity, leverage, sales growth, market value, size) and non financial...
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Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan Dan Pengungkapan Informasi Sosial Sebagai Variabel Intervening DownloadThe research was conducted to identify the social information disclosure on the companies listed in the Indonesian Stock Exchange at 2003-2007 and to analyze the effect of the companies characteristic...
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Analisis Hubungan Antara Belanja Modal, Pendapatan Asli Daerah, Kemandirian Daerah Dan Pertumbuhan Ekonomi Daerah DownloadEffective fiscal decentralization carried out since 10 years ago, one side gives greater authority in managing the area, but on the other side raises new problems. This is because the level of fiscal ...
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Pengaruh Program Ekstensifikasi Dan Intensifikasi Pajak, Npwp Serta Sunset Policy Terhadap Pemenuhan Kewajiban Perpajakan DownloadThis research was conducted to see how perceptions tax extensification and intensification programe, tax identification number (NPWP), with sunset policy to tax compliance to the respondent an individ...
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Pengaruh Kualitas Audit, Opinion Shopping, Debtdefault Pertumbuhan Perusahaan Dan Kondisi Keuangan Perusahaan Terhadap Penerimaan Opini Auditgoing Concern DownloadThis research have a purpose to test the effect of Audit Quality, opinion shopping, debt default, company growth and company financial condition to going concern audit opinion acceptance. The sample w...
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Pengaruh Komitmen Organisasi Dan Komitmen Profesionalterhadap Kepuasan Kerja Akuntan Publik:role Stress Sebagai Variabel Moderating DownloadThe purpose of this research is to analyzed the influence of organizational commitment, professional commitment to job satisfaction of public accountants with a role stress as moderating variable. The...
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Pengaruh Tingkat Suku Bunga, Jumlah Bagi Hasil, Danlq 45 Terhadap Simpanan Mudharabah Pada Banksyariah Di Indonesia DownloadThis research has a purpose to know the influence of interest, profit sharing, and LQ 45 to funding in Indonesian Syariah Bank Period 2006-2008. All trials in this research use the help of SPSS progra...
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