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INDONESIA
Jurnal Akuntansi dan Keuangan
ISSN : 14110288     EISSN : 23388137     DOI : -
Core Subject : Economy,
The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.
Arjuna Subject : -
Articles 211 Documents
Pengaruh Resiko, Kualitas Manajemen, Ukuran dan Likuiditas Bank terhadap Capital Adequacy Ratio Bank-Bank yang Terdaftar di Bursa Efek Indonesia Margaretha, Farah; Setiyaningrum, Diana
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2011): MAY 2011
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.13.1.47-56

Abstract

The purposive of this research is to examine the effect of risk, management quality, size and liquidity toward Capital Adequacy Ratio (CAR). This research designed as an explorative research with used purposive sampling method to take the data. Data for this study was collected is publication financial report of banks listed in Indonesian Stock Exchange the period 2003-2008. Statistical analysis by using method of Ordinary Least Square (OLS) and Fixed Effect Method. Result of best examination by using method of Fixed Effect Method. The result of research indicated that index risk (risk of asset turnover), management quality, and asset liquidity have the negative impact toward Capital Adequacy Ratio (CAR). While liquidity of liability have the positive impact toward Capital Adequacy Ratio (CAR).
Analisis Pengaruh Struktur Modal, Ukuran Perusahaan, dan Agency Cost Terhadap Kinerja Perusahaan Fachrudin, Khaira Amalia
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2011): MAY 2011
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.13.1.37-46

Abstract

Penelitian ini bertujuan untuk menguji pengaruh struktur modal dan ukuran perusahaan terhadap agency cost; pengaruh struktur modal, ukuran perusahaan, dan agency cost terhadap kinerja perusahaan; serta pengaruh tidak langsung struktur modal dan ukuran perusahaan terhadap kinerja perusahaan melalui agency cost sebagai intervening variable. Populasi adalah perusahaan-perusahaan dalam industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2009. Dari populasi ini dipilih populasi sasaran yang semuanya menjadi sampel penelitian. Metode statistika yang digunakan adalah analisis jalur. Hasil pengujian menunjukkan bahwa terdapat pengaruh signifikan positif struktur modal terhadap agency cost dan pengaruh signifikan negatif ukuran perusahaan terhadap agency cost; tidak terdapat pengaruh signifikan struktur modal, ukuran perusahaan, dan agency cost terhadap kinerja perusahaan; serta tidak terdapat pengaruh tidak langsung struktur modal dan ukuran perusahaan terhadap kinerja perusahaan melalui agency cost sebagai intervening variable.
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Abnormal Return Cheng, Megawati; Christiawan, Yulius Jogi
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2011): MAY 2011
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.13.1.24-36

Abstract

Penelitian ini bertujuan mengetahui pengaruh pengungkapan corporate social responsibility (CSR) terhadap abnormal return. Penelitian ini menggunakan variabel kontrol return on equity (ROE) dan price to book value (PBV). Pengukuran pengungkapan CSR didasarkan pada Global Reporting Initiative (GRI). Sedangkan, abnormal return dihitung dengan menggunakan market adjusted model. Penelitian dilakukan terhadap laporan tahunan 40 perusahaan sumber daya alam yang terdaftar di Bursa Efek Indonesia pada tahun 2007-2009. Hasil penelitian menunjukkan bahwa pengungkapan CSR berpengaruh signifikan terhadap abnormal return yang menandakan bahwa investor mempertimbangkan informasi CSR untuk membuat keputusan. Variabel kontrol ROE berpengaruh signifikan negatif terhadap abnormal return. Sedangkan, Variabel kontrol PBV tidak berpengaruh signifikan terhadap abnormal return.
Pengaruh Aliran Kas Bebas dan Keputusan Pendanaan Terhadap Nilai Pemegang Saham dengan Set Kesempatan Investasi dan Dividen Sebagai Variabel Moderasi Arieska, Metha; Gunawan, Barbara
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2011): MAY 2011
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.13.1.13-23

Abstract

Penelitian ini menganalisis pengaruh aliran kas bebas dan keputusan pendanaan terhadap nilai pemegang saham dengan set kesempatan investasi dan dividen sebagai variabel moderasi. Sampel penelitian ini adalah 23 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2005-2009. Teknik analisis yang digunakan adalah moderated regression analysis (MRA) dengan menggunakan program SPSS 15. Penelitian ini menggunakan variabel dependen nilai pemegang saham, dan variabel independen adalah aliran kas bebas dan keputusan pendanaan. Variabel moderasi adalah set kesempatan investasi dan dividen. Hasil dari penelitian ini bahwa pada pengujian secara serentak (Uji F), variabel aliran kas bebas, keputusan pendanaan, set kesempatan investasi, dividen, moderasi aliran kas bebas dengan set kesempatan investasi, moderasi aliran kas bebas dengan dividen, moderasi keputusan pendanaan dengan set kesempatan investasi, moderasi keputusan pendanaan dengan dividen dan ukuran perusahaan berpengaruh positif signifikan terhadap nilai pemegang saham. Pada pengujian secara parsial (Uji T), variabel moderasi aliran kas bebas dengan set kesempatan investasi, moderasi aliran kas bebas dengan dividen, moderasi keputusan pendanaan dengan set kesempatan investasi menunjukkan hasil positif signifikan, tetapi variabel keputusan pendanaan dan moderasi keputusan pendanaan dengan dividen tidak menunjukkan hasil yang signifikan.
Prediksi Aliran Kas Berdasarkan Laba Fungsional dan Aliran Kas Kelambanan: Komparasi antara US dan Indonesia Narsa, I Made
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2011): MAY 2011
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.13.1.1-12

Abstract

Pengklasifikasian negara menjadi negara maju vs negara berkembang, pasar modal mapan vs  pasar modal baru tumbuh, budaya individualistik vs kolektifistik; US vs. non-US; common law vs. civil law, dan lain sebagainya, telah mendorong banyak perhatian untuk melakukan riset dan membandingkan berbagai aspek dari negara-negara tersebut. Penelitian ini bertujuan untuk menguji kemampuan laba fungsional dan aliran kas kelambanan (CFt-n) dalam menjelaskan dan memprediksi aliran kasa masa depan, dan membandingkan kemampuan tersebut antara negara US dan Indonesia. Penelitian ini juga merupakan perluasan dari penelitian yang dilakukan oleh Narsa (2008) yang menguji kemampuan laba fungsional di Indonesia.  Dengan menggunakan data panel perioda 2001-2008, penelitian ini menemukan bahwa laba kotor memiliki kemampuan prediksi paling kuat dalam menjelaskan dan memprediksi aliran kas masa depan dibandingkan dengan laba lainnya untuk konteks di Indonesia, tetapi untuk di US adalah laba bersih. Kemampuan laba fungsional dan aliran kas kelambanan ditemukan berbeda antara perusahaan-perusahaan di Indonesia dan US. Oleh karena itu, jika investor ingin memprediksi aliran kas masa depan, maka akan lebih akurat jika menggunakan komponen laba kotor untuk di Indonesia dan komponen laba bersih untuk di US.
Intellectual Capital dan Ukuran Fundamental Kinerja Keuangan Perusahaan Hari Yudhanti, Ceicilia Bintang; C. Shanti, Josepha
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2011): NOVEMBER 2011
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.13.2.57-66

Abstract

This study aims to examine the effect of intellectual capital and the fundamental measurements of company financial performance. This study also used several control variables, namely size and type of industry. Samples used in this study is the type of company that intensively used the intellectual capital, that is the service industry. The hypothesis are tested using multiple regression. Intellectual capital in the service industry showed the influence to the companys financial performance. Externalsize of the companies used to measure the intellectual capital is market-to-book value. Market responds to the companys profitability and company’s productivity.
Manajemen Laba Pada Saat Pergantian CEO (Dirut) Di Indonesia Adiasih, Priskila; Kusuma, Indra Wijaya
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2011): NOVEMBER 2011
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.13.2.67-79

Abstract

This study investigates earnings management of CEO changes in Indonesia. CEO change is classified either as routine or non-routine based on RUPS (General Shareholders Meeting) and RUPSLB (Extraordinary General Shareholders Meeting) information. The samples are listed company undergoing CEO changes in the Indonesian Stock Market observed from 2000 to 2009. To identify the earnings management practice, modified Jones model of discretionary accruals and Rowchordory’ of real earnings management are employed. The study provides evidence of non-routine incoming CEO undertaking earnings management by minimizing the earnings in the year of CEO change. The evidence shows that reporting minimum earnings is consistent with the notion of new CEO’s engagement in an ‘earnings bath’. However, this study does not support the theory of management compensation contracts during routine CEO changes. In addition, the incumbent CEO in the non-routine changes does not practice earnings management in the final year before the change. Therefore, manipulating earnings is not the argument to a non routine change of CEO.
Board of Commisioner Duality Role, Governance and Earnings Management of Initial Public Offerings in Indonesia Gumanti, Tatang Ary; Prasetiawati, Widi
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2011): NOVEMBER 2011
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.13.2.80-86

Abstract

Public firm is required to implement good corporate governance as assurance to reduce information asymmetry between firm and its stockholders. Corporate governance mechanism should be able to limit any improper actions of the firm’s management. This study investigates whether the duality role of the board affects earnings management practice of firms making initial public offering at Indonesian Stock Exchange. The study also examines other corporate governance mechanism factors, namely the number of board of commission­ners, the proportion of independent board of commissioners, size of firm, financial leverage, and profitability. Earnings management was measured using Cross-Sectional Modified Jones model. The study employs a total of 60 firms that went public from 2000 to 2006. The results show that duality status of board of commissioners positively and significantly affects earnings management in IPO firms. This could be interpreted that board of directors with duality role had a lower function in monitoring the firms’ performance so that management have opportunity to manage reported earnings. When board of commissioners have dual role, the level of earnings management is getting intense, and vice versa. Size of board of commissioners and profitability are positively related to earnings management.
The Predictability of GARCH-Type Models on the Returns Volatility of Primary Indonesian Exported Agricultural Commodities Hatane, Saarce Elsye
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2011): NOVEMBER 2011
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.13.2.87-97

Abstract

Agricultural sector plays an important role in Indonesia’s economy; especially for the plantation sub-sector contributing high revenues to Indonesia’sexporting sectors. The primary agricultural commodities in Indonesian export discussed in this study would be Crude Palm Oil (CPO), Natural Rubber TSR20, Arabica Coffee, Robusta Coffee, Cocoa, White Pepper and Black Pepper. Meanwhile, the returns volatility nature of agricultural commodity is famous. The volatility refers to heteroscedasticity nature of the returns which can be modeled by GARCH-type models. The returns volatility can be describe by the residual of the mean equation and volatility of error variances in the previous periods. The aims of this study are to examine the predictability of GARCH-type models on the returns volatility of those seven agricultural commodities and to determine the best GARCH-type models for each commodity based on the traditional symmetric evaluation statistics. The results find that the predictability of ARCH, GARCH, GARCH-M, EGACRH and TGARCH, as type of GARCH models used in this study, are different for each commodity.
Faktor-faktor yang Mempengaruhi Pengusaha Kecil dan Mikro Mendaftar Menjadi Wajib Pajak Orang Pribadi Priantara, Diaz; Supriyadi, Bambang
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2011): NOVEMBER 2011
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.13.2.98-108

Abstract

Tax has a siginicant role in achieving the Government budget. Therefore, the government expects the number of personal taxpayer who have already met the subjective and objective requirements will increase. The easiest approach to increase taxpayer is to encourage the employers to require all their employees to register themselves as taxpayer, otherwise the employees will be with held with higher tax rate. On the other side registration of individual who does not have employee status to be personal taxpayer is highly depend on his tax compliance. This research studies the factors of need,convenience, sanction and perception that affect registration compliance of individual. The primary data is obtained through questionnaires with Likert scale from retail traders or small businessmen at traditional market, Menteng Pulo, South Jakarta. Logistic regression is used in this study. The result proves that the need and convenience factors have significant effect on adherence individual to be personal taxpayer. While sanction and perception factors show the opposite. However, all factors simultaneously have significant effect on compliance to personal taxpayer.

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