Sri Ayem, Sri
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PENGARUH PROFITABILITAS, STRUKTUR MODAL, KEBIJAKAN DEVIDEN, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Manufaktur Yang Go Publik di Bursa Efek Indonesia) PERIODE 2010 - 2014

Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research aims to find empirical evidence about the influence of profitability on firm value. To find empirical evidence about the influence of capital structure on firm value. To find empirical evidence about the influence of dividend policy on firm value. To know more about the influence of empirical evidence Investment Decision on firm value. To know more about the influence of empirical evidence profitability, capital structure, dividend policy and investment decisions simultaneously on firm value. Variables of this research are Profitability, Capital Structure, Dividend Policy, Investment Decisions and firm value. The type of data research is secondary data, it is manufacturing company's financial statements the period of 2010 - 2014. The analysis technique used is multiple linear regression with a significance level of 5%. The research results show that profitability have a positive and significant effect on firm value. Capital structure does not affect the firm value. Dividend policy is positive and significant effect on firm value. Investment policy and significant positive effect on firm value. Simultaneously profitability, capital structure, dividend policy and investment decisions are have significant effect on firm value. The effect of profitability, capital structure, dividend policy, and investment decisions to firm value by 37.5% while the rest influenced by other factors not included in the research model. Keywords: Profitability, Capital Structure, Dividend Policy, Investment Decisions and Firm Value

PENGARUH LOAN TO DEPOSIT RATIO, CAPITAL ADEQUACY RATIO, RETURN ON ASSET DANNON PERFOMING LOAN TERHADAP RETURN SAHAM

Jurnal Akuntansi Vol 5 No 1 (2017): JURNAL AKUNTANSI VOL. 5 NO. 1 JUNI 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

            This study aimed to examine the effect Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and Non -Performing Loans (NPL) on stock returns banking companies listed in Indonesia Stock Exchange . The Independent variable used is the Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and non- performing loan (NPL) dependent variable stock returns . The purpose of this study was to obtain empirical evidence about the influence of Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Non Performing Loan (NPL) and Return on Assets (ROA) on stock returns banking companies listed in Indonesia Stock Exchange .                                                                   The population in this study is a banking company that is listed on the Indonesia Stock Exchange (IDX) the observation period 2008 to 2012 . Data used in this study was obtained from the Bank's Financial Statements obtained from the website of the Indonesia Stock Exchange and Bank Indonesia . Data analysis method used is multiple linear regression , hypothesis testing while using the simultaneous test ( F test ) to test the effect of these variables together and t test with a significance level of 5 % to test the effect of partial variables .                                                        Based on the test results , the results obtained simultaneously Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and Non -Performing Loans (NPL) effect on stock returns in banking companies listed in Indonesian Stock Biursa , while partially Loan to Deposit Ratio (LDR) has a positive effect is not significant , its capital adequacy ratio (CAR) and Return on Assets (ROA) and a significant positive effect of Non performing loan (NPL) significant negative effect on stock returns in corporate banking . Predictive ability of the four variables on stock returns is 57.1 % , as indicated by the adjusted R2 , while the rest is influenced by other factors not included in our model . Keywords: stock return, Loan to Deposit Ratio, Capital Adequacy Ratio, Return on Assets, Non-performing loan

PENGARUH QUICK RATIO, DEBT TO EQUITY RATIO, INVENTORY TURNOVER DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011 – 2015

AKUNTANSI DEWANTARA Vol 1, No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

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Abstract

The aim of this study was to examine the effect of QR, DER, IT and NPM simultaneously and partially to profit growth in manufacturing companies that listed in Indonesia Stock Exchange in the period 2011-2015. The population in this study was all manufacturing companies that listed in Indonesia Stock Exchange. The research samples was determined by using purposive sampling technique, with predetermined criteria, so that obtained 13 manufacturing companies that qualify as the samples. The data that used in this study was obtained from secondary source. This study used multiple linear regression method as an analysis technique. The regression test results showed that QR, DER, IT and NPM simultaneously have a significant positive effect on profit growth. Partially, QR IT, DER has no significant positive and NPM has a significant positive effect to profit growth in manufacturing companies that listed in Indonesia Stock Exchange in the period 2011-2015. Keywords: Financial Ratio, Quick Ratio, Debt to Equity Ratio, Inventory Turnover, Net Profit Margin and Profit Growth.

PENERAPAN METODE BALANCE SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA ORGANISASI SEKTOR PUBLIK (Studi Pada Dinas Pajak Daerah dan Pengelolaan Keuangan Kota Yogyakarta)

Jurnal Akuntansi Vol 2 No 2 (2014): JURNAL AKUNTANSI VOL. 2 NO. 2 DESEMBER 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Regional Tax Agency and Financial Management ( DPDPK ) Yogyakarta is one of responsibility center in the structure organizations of local government that have an important role in budget planning and controlling. This study aims to assess the performance of DPDPK during 2009-2012 by using balanced scorecard . Balance scorecard is a performance measurement which is translated into four perspectives of performance, namely: the financial perspective, the perspective of local taxpayers, internal business process perspective and learning and growth perspectives. Data analysis method used is quantitative and qualitative descriptives analytics. Basedon the analysis of performance measurement DPDPK Yogyakarta used the balanced scorecard method can be concluded that the DPPDK performance during the years of 2009-2012 considered quite good. Thereby the balance scorecard is suitable to be applied to the DPDPK Yogyakarta because it can provide a more structured and comprehensive in all aspects of the performance of both financial and non-financial organizations. Keywords : Performance Measurement, Balanced Scorecard, Public Sector, DPDPK

PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN EARNING PER SHARE TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Food and Beverages Yang Terdaftar Di BEI Periode 2009-2011)

Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine whether the return on assets , debt to equity ratio , and earnings per share have an influence on the value of the company at the companys food and beverages . The research data collection using polling , so the amount of data to be processed is the product of the number of samples with the company during the period of observation period , which is 14 times the company 3 years , so that the resulting sample of 42 . Data analysis was performed using linear regression analysis using SPSS for windows 16. Simultaneous testing results show that the return on assets ( X1 ) , debt to equity ratio ( X2 ) , and earnings per share ( X3 ) all positive and significant effect on firm value , while the partial test results show that of the three independent variables , namely , return on assets , debt to equity ratio , earnings per share and there are two variables are positive and significant effect on firm value is variable return on assets and earnings per share , while the debt to equity ratio variable had no significant effect on firm value. Keywords: Return on assets, debt to equity ratio, earnings per share

PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016)

AKUNTANSI DEWANTARA Vol 2, No 1 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 1 APRIL 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to examine the effect of firm size, inventory variability, managerial ownership, financial leverage, and profit before tax on the selection of inventory accounting methods. This study using secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis with firm size, inventory variability, managerial ownership, financial leverage, and profit before variable tax (X) and selection of inventory accounting method as variable (Y). This study shows that partially inventory and profit before tax variables partially influence the selection of inventory accounting method while firm size, managerial ownership, and financial leverage have no effect on the selection of inventory accounting method. Simultaneously firm size, inventory variability, managerial ownership, financial leverage, and earnings before taxes together have a significant effect on the selection of inventory accounting method.

PENGARUH ARUS KAS, MODAL KERJA, DAN PERPUTARAN AKTIVA TETAP TERHADAP TINGKAT SOLVABILITAS

AKUNTANSI DEWANTARA Vol 1, No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study is to describe the influence of Cash Flow, Working Capital and Fixed Asset Turnover on the level of solvency, simultaneously or partially. The object of research is Cash Flow, Working Capital, Fixed Asset Turnover, and Solvency, while the subject of the research was PT Matahari Putra Prima Tbk. Methods of data collection using the documentation, while data analysis techniques using multiple linear regression. The regression equation in this study are: Y= 1,198 + 4,132-13 X1 – 4,478E-13 X2 + 0,014 X3. Cash Flow, Working Capital and Fixed Asset Turnover has the effect of 18.4% to level of solvency.Keyword: Cash Flow, Working Capital, Fixed Asset Turnover

PENGARUH PERTUMBUHAN EKONOMI, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA PERIODE 2011-2016

AKUNTANSI DEWANTARA Vol 2, No 2 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine (1) Influence of Economic Growth on capital expenditure in Special Province of Yogyakarta (2) Influence of General Allocation Fund to Capital Expenditure (3) Influence of Special Allocation Fund to Capital Expenditure (4) Influence of Local Original Income to Capital Expenditure (5)  Influence of economic growth, general allocation funds, special allocation funds, and local revenues simultaneously to capital expenditures.This type of research is quantitative research. Data analysis technique use multiple regression test which preceded descriptive statistic, classical assumption test, that is normality test, autikorelasi test, multicollinearity test, and heteroscedasticity test. (1) Result of research indicate that: Economic growth have positive effect not significant to capital expenditure with price t count 2,489 t table 1.6973 and significant value smaller than 0,05 that is 0,885. (3) Special Allocation Fund has effect not significantly to capital expenditure with price t count 1,671> t table 1.6973 and the value is greater than 0.05 ie 0.508. (4) Local Revenue has positive effect not significantly to capital expenditure t count (PAD) 0,749

ANALISIS EFEKTIVITAS, EFISIENSI PAJAK DAERAH DAN RETRIBUSI DAERAH SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN BANTUL TAHUN 2009-2014

Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The study was conducted in Bantul, for research purposesprovides an overview of (1) the effectiveness of the tax year dearah to PAD2009-2014; (2) efficiency at local levies to PAD 2009-2014; (3)Local Tax contribution to PAD for 2009-2014;(4) contribution levies Area to PAD 2009-2014.The nature of the research include descriptive, population is the report Bantul years actual revenue and budget realization report service producer Retribution 2009-2014, also at the same till. Method Data collection is a method of secondary data, as well as techniques to analyze the data using the ratio of effectiveness, efficiency ratio, and the ratio of contribution. The study found that the level of effectiveness of the Local Tax 2009, 2011, 2012, 2013, 2014, very effective, and in 2010 effective. Level Retribution efficiency 2009-2014, entirely exceeded 100% andotherwise very ineffective. Local Tax contribution in 2009 at the level ofless; In 2010, 2011, 2014 moderate; 2012 and 2013 is quite good. Contributions Retribution 2009 at a very good level, 2010-2013 criteria is less,2014 is very less. Keywords: Effectiveness and Efficiency, Contributions, Local Taxes and Levies, PAD

PENGARUH STRUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS TERHADAP KINERJA BANK UMUM KONVENSIONAL YANG MENYALURKAN KREDIT PADA UMKM: DENGAN KESEMPATAN INVESTASI SEBAGAI VARIABEL MEDIASI

Jurnal Akuntansi Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

There were two aims of the research. The first one was to test the influence of corporate governance structures: institution ownership, public ownership, and board of director structure--toward the corporate performance, and the second aim was to test the possibility of investment opportunity set variable (IOS) play the role as a mediated variable between corporate governance structure and corporate performance. Previous researches done on the same topic had dominantly focused on direct relationship of corporate governance and corporate performance. So far, the results of those researches were not conclusive yet. The banking corporations used as the sample were taken from the Indonesian Stock Exchange (Jakarta Stock Exchange) which were active during the period of 2005-2011. Among 27 corporations, there were only 20 that fulfilled the sample requirements. The data were collecting by using pooling method ( data panel ) within 147 investigations. The test results substructure one that examines the effect of institutional ownership, public ownership and composition of the board of directors of the investment opportunity set, showing the ownership structure (institutional ownership and public) did not significantly influence the investment opportunity, while the composition of the board of commissioners statistically have an influence on the investment opportunity set , Based on testing substructure 2 which tested the effect of the structure of institutional ownership, structure of public ownership, the board and the investment opportunity set on firm performance indicate ownership variables Institutional has no significant effect on the performance of commercial banks Conventional loan portfolio on SMEs, while public ownership, the composition of the board of commissioners and the investment opportunity set has a significant influence on the company's performance. Keyword: corporate governance structures, management ownership, Institutional ownership, board of director, investment opportunity set, corporate performances