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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 6 Documents
Search results for , issue " Vol 17, No 2 (2015): NOVEMBER 2015" : 6 Documents clear
Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1 Dewi, Windy Puspita; Herusetya, Antonius
Jurnal Akuntansi dan Keuangan Vol 17, No 2 (2015): NOVEMBER 2015
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.17.2.71-81

Abstract

This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition. We measure the market response to the information content of earnings by the earnings response coefficient (ERC). By using pooled-OLS regression from 748 firm-years data of public listed companies on the Indonesian Stock Exchange (IDX) in 2004-2009, we find some evidence of a negative association between earnings response coefficients and information content of earnings that contained earnings management. Our study find that real transactions earnings management in operating activities has negative association with earnings response coefficient, but we do not find any evidence from the other earnings management tools. The findings of this study imply that the market participants are able to capture a certain kind of earnings management behaviour that may reduce the earnings response coefficient.
Relevansi Nilai Selisih Loans Book Value dan Loans Fair Value, Book Value Per Share, Earnings Per Share dan Ukuran Perusahaan Pertiwi, Dina Bakti; Suhardianto, Novrys
Jurnal Akuntansi dan Keuangan Vol 17, No 2 (2015): NOVEMBER 2015
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.17.2.82-90

Abstract

One of the impacts of IFRS convergence is the tendency to leave historical cost to the fair value primarily for financial instruments, one of which is bank loans. Therefore, the benefit of the use of historical cost and fair value needs to be examined. This study aims to evaluate the relationship of the difference between loan book value and fair value, book value per share, earnings per share and the company size to the stock price of banks that use accounting standard that has been converged to IFRS. The samples used are banks listed in Indonesia Stock Exchange during the period of 2010-2013. The relationship between the difference loans book value and fair value, book value per share, earnings per share and the size with the stock price were analyzed using multiple linear regression. The results of this study indicate that the difference between loans book value and fair value, book value per share, earnings per share and the size can be used to predict the stock price of bank. Thus, the difference between loan book value and fair value of financial instruments have a relevant value.
An Indirect Impact of the Price to Book Value to the Stock Returns: An Empirical Evidence from the Property Companies in Indonesia Abd. Majid, M. Shabri; ., Benazir
Jurnal Akuntansi dan Keuangan Vol 17, No 2 (2015): NOVEMBER 2015
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.17.2.91-96

Abstract

This research empirically examines the influence of Dividend Payout Ratio (DPR), Return on Equity (ROE), Growth, and Degree of Financial Leverage (DFL) on the Price to Book Value (PBV) of the property companies in Indonesia. It also attempts to explore the indirect effects of the DPR, ROE, Growth, and DFL on the stock returns via the PBV. 36 property firms, which are listed in the Indonesian Stock Exchange from 2007 to 2013, were selected to be analyzed using the Path Analysis. The result of this research indicates that the variable of growth is found to have a significant impact on PBV. Meanwhile, the DPR, ROE, and DFL were found to be insignificant. The DPR, ROE, Growth, and DFL were found to affect PBV simultaneously. This study also proved that the PBV has a significant effect on the stock returns, while the DPR and DFL were not. The study also found that the DPR, PBV, and DFL have simultaneously affected stock returns of the property companies in Indonesia. The finding of this study implied that to predict the stock returns of the property companies, the investors and companies should take into account the changes in the growth and PBV.
Laba dan Arus Kas dalam Memprediksi Laba dan Arus Kas Masa Mendatang dan Pola Harga Saham Junaidi, Junaidi
Jurnal Akuntansi dan Keuangan Vol 17, No 2 (2015): NOVEMBER 2015
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.17.2.97-107

Abstract

This study aims to test empirically the ability of earnings and cash flows in predicting future earnings and cash flows and stock prices fluctuation pattern. The samples of the research are drawn by using purposive sampling from manufacturing companies listed in Indonesian Stock Exchange. The results of data analysis using Autoregressive Integrated Moving Average (ARIMA) model show that four of five hypothesis are supported. It means that earnings are able to predict future earning and stock price fluctuation pattern, current stock prices can predict future earning price and the series of cash flows can predict future cash flows. However, the fifth hypothesis stated that cash flows can predict stock prices pattern cannot be proved.
Perkembangan Topik Penelitian Eskalasi Komitmen dan De-eskalasi Komitmen Juniarti, Juniarti
Jurnal Akuntansi dan Keuangan Vol 17, No 2 (2015): NOVEMBER 2015
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.17.2.108-122

Abstract

This article portrays the development of research topic related to escalation and de-escalation commitment for nearly 36 years since the fenomenal research in escalation commitment pioneered by Staw (1976). The research has also become the main reference in several subsequent studies related to escalation commitment. Through the mapping of a number of studies on escalation and de-escalation is expected to provide the researh status to date and some venues for the future research.
Ralat Nama Penulis Artikel Jurnal Akuntansi dan Keuangan, Vol.17, No. 2, November 2015 Penyunting, Ketua
Jurnal Akuntansi dan Keuangan Vol 17, No 2 (2015): NOVEMBER 2015
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.17.2.

Abstract

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