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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 5 Documents
Search results for , issue " Vol 15, No 2 (2013): NOVEMBER 2013" : 5 Documents clear
Kinerja Keuangan Berbasis Penciptaan Nilai, Faktor Makroekonomi dan Pengaruhnya Terhadap Return Saham Sektor Pertanian Kurniadi, Arif; Achsani, Noer Azam; Sasongko, Hendro
Jurnal Akuntansi dan Keuangan Vol 15, No 2 (2013): NOVEMBER 2013
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.156 KB) | DOI: 10.9744/jak.15.2.63-74

Abstract

Stock return is the main indicator of performance for investors in assessing the effectiveness of the invested capital. The volatility of stock price index of the agricultural sector during 2005 - 2011 has resulted in an annualized return was the second-lowest sector after mining sector. The use of value creation-based performance analysis (EVA, MVA, and Q-Tobin) can help companies create corporate value highly associated with stock returns. In addition, external factors may also affect stock returns. The purposes of this study are: (1) to analyze the financial performance of companies in the agricultural sector by using EVA, MVA, and Q-Tobin, (2) to analyze the influence of EVA, MVA, Q-Tobin and macroeconomic factors (inflation and exchange rates) on stock returns agricultural sector, and (3) to develop managerial implications of the results of analyzes performed. Data was collected from eight companies agricultural sector, which listed in Indonesia Stock Exchange before 2005. Descriptive analysis is used to analyze EVA, MVA, and Q-Tobin for each company and data panel is used to find out influence of EVA, MVA, Q-Tobin, and macroeconomic factors on stock returns. The study showed that most companies gained a negative EVA. Tthe MVA analysis showed that most companies gained more positive MVA. The Q-Tobin result shows that most companies gained value q<1. Based on REM analysis, only found MVARET and Q-TobinRET have significant effect on stock returns. EVARET, inflation, an exchange rate, and dummy crisis have insignificant effect on stock returns.
Pengaruh Kualitas Audit Terhadap Manajemen Laba Transaksi Real - Pengakuan Pendapatan Strategis Pujilestari, Reisha; Herusetya, Antonius
Jurnal Akuntansi dan Keuangan Vol 15, No 2 (2013): NOVEMBER 2013
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.209 KB) | DOI: 10.9744/jak.15.2.75-85

Abstract

This study examined the effect of audit quality on real transaction earnings management in the form of strategic revenue recognition. Audit quality is measured by audit tenure with medium period and industry specialization of audit firms. Strategic revenue recognition is measured by the abnormal changes in short-term deferred revenue. The sample consisted of 1,113 firm-year observations of listed companies on the Indonesia Stock Exchange (IDX) for seven years (2004-2010). By using multiple regression of pooled cross-sectional data, we find some evidence of the influence of audit quality on strategic revenue recognition, i.e.; industry specialization of audit firms has a positive effect on abnormal changes in deferred revenue. We have no evidence that audit tenure with a medium period has influence on the abnormal changes in deferred revenue. Our findings are robust, after considering the results of sensitivity tests that support to the main result.
Reaksi Pasar Sebelum dan Sesudah Internet Financial Reporting Satria, Rendi; Supatmi, .
Jurnal Akuntansi dan Keuangan Vol 15, No 2 (2013): NOVEMBER 2013
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.893 KB) | DOI: 10.9744/jak.15.2.86-94

Abstract

This research aims to determine the differences market reaction before and after the internet financial reporting (IFR) as measured by trading value activity and abnormal return. The sample used consist of 181 listed companies in BEI period 2011. Trading value activity and abnormal return tested by Wilcoxon Signed Test to determine the difference before and after IFR publication. The results of this research indicate that there are differences market reaction before and after IFR publication, which were measured by trading value activity and abnormal return. The companies which use IFR will have higher average of trading value activity and abnormal return after IFR publication.
Kepemilikan Manajerial, Kebijakan Pembayaran Dividen dan Efek Moderasi Penurunan Tarif PPh Dividen WPOP Dalam Negeri Zulaikah, Ninik; Lasmana, Mienati Somya
Jurnal Akuntansi dan Keuangan Vol 15, No 2 (2013): NOVEMBER 2013
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.118 KB) | DOI: 10.9744/jak.15.2.95-105

Abstract

This study aims to examine the moderating effect of reduction of dividend income tax rate for domestic individual taxpayers toward managerial ownership and dividend payout policies on companies listed in Indonesia Stock Exchange. The company surveyed a total of 88 companies are companies that pay dividends at least once a year consecutively from 2007 until 2009, and no stock ownership by management. The results show a positive and significant effect of managerial ownership to the companys dividend policy and dividend income tax rate for domestic personal taxpayers moderate the effect of managerial ownership on the increase in dividend payout policy.
Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Mangoting, Yenni; Sadjiarto, Arja
Jurnal Akuntansi dan Keuangan Vol 15, No 2 (2013): NOVEMBER 2013
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.423 KB) | DOI: 10.9744/jak.15.2.106-116

Abstract

The purpose of this study is to determine whether motivational factors using the motivational indicators of posture affects individual taxpayer compliance in submit the annual tax return. Samples used are 36 individual taxpayers who run small businesses. Multiple regression analysis is used to examine the data. The results shows that motivational factors by using motivational posture indicators such as commitment, capitulation, resistance and disengagement partially not affect an individual taxpayer in performing tax compliance. Whereas motivational factors using the game playing indicators partially affects compliance of the individual taxpayer in performing tax compliance. Simultaneously, all the variables affect the tax compliance of the individual taxpayer.

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