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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.
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Articles 5 Documents
Search results for , issue " Vol 8, No 2 (2006): NOVEMBER 2006" : 5 Documents clear
PENGARUH PENGUMUMAN DIVIDEN TERHADAP PERUBAHAN HARGA SAHAM SEBELUM DAN SESUDAH EX-DIVIDEND DATE DI BURSA EFEK JAKARTA (BEJ) Siaputra, Lani; Atmadja, Adwin Surja
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2006): NOVEMBER 2006
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

This research is aimed to examine the influence of ex-dividend date on stock price movements in the Jakarta Stock Exchange. A 30-days of observation%2C divided into a 15-days period before and a 15-days period after the ex-dividend date%2C is analized by using an event study method applying the Paired Sample T-test.The result shows that the average price of stocks before the ex-dividend date are significantly different with those after the ex-dividend date. It indicates that there is a significant movement in the stocksÂ’ prices between the both periods of observation due to dividend announcement. Far more than that%2C the research also reveals that the amount of the stocksÂ’ price alteration is statistically the same as the amount of their dividend per share. Abstract in Bahasa Indonesia : Penelitian ini bertujuan untuk menganalisis pengaruh ex-dividen date terhadap perubahan harga saham di Bursa Efek Jakarta. Periode penelitian selama 30 hari%2C yaitu 15 hari sebelum dan 15 hari sesudah ex-dividend date yang dianalisa dengan menggunakan metode event study melalui aplikasi uji beda dua rata-rata berpasangan. Hasil penelitian menunjukkan bahwa nilai rata-rata harga saham sebelum ex-dividend date dan nilai rata-rata harga saham sesudah ex-dividend date secara statistik berbeda signifikan. Hal ini mengindikasikan%2C bahwa terjadi pergerakan harga saham yang signifikan selama antara dua periode observasi tersebut akibat pengumuman pembagian dividen. Lebih lanjut%2C besarnya perubahan harga saham tersebut secara statistik tidak berbeda dengan nilai dividen per lembar saham yang dibagikan. dividend%2C ex-dividend date%2C stock price.
STUDI TENTANG PENGARUH HARI PERDAGANGAN TERHADAP RETURN SAHAM PADA BEJ Iramani, Rr.; Mahdi, Ansyori
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2006): NOVEMBER 2006
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

The purpose of this research is to examine the day of the week effect on the stock return and Monday Effect Test in the Jakarta Stock Exchange. The sample is selected using Purposive Sampling Technique. The sample consist are thirty eight active stock in the LQ-45 Index during January trough December 2005. The statistic methods which are used to test hypotheses are ANOVA, One Sample t-test and independent sample t-test. The results show that there is a day of the week effect in the JSX. Furthermore, week four effect phenomenon exist but Rogalski effect doesn´t exist in the JSX. Abstract in Bahasa Indonesia : Tujuan dari penelitian ini adalah untuk menguji pengaruh hari perdagangan dan Monday Effect di Bursa Efek Jakarta. Sampel dipilih dengan menggunakan Purposive Sampling. Sampel terdiri dari 38 saham yang masuk dalam LQ45 selama Januari-Desember 2005. Metode Statistik yang digunakan untuk menguji hipotesis meliputi ANOVA, Uji Satu Rata-rata dan Uji Dua Rata-rata Sampel Bebas. Hasil penelitian menunjukkan bahwa terjadi day of the week effect serta fenomena week four effect, namun penelitian tidak berhasil membuktikan adanya Rogalski effect di BEJ. Kata kunci: stock return, monday effect, week four effect, rogalski effect
STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI Kodrat, David Sukardi
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2006): NOVEMBER 2006
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. Financial statements made by GPLA are comparing to financial statements made by HCA. Both of financial statements are analysis with NOD (Number of Dollar) attribute to know that financial statements are interpretative and analysis with COG (Command of Good) attribute to know that financial statements are relevant. Abstract in Bahasa Indonesia : Laporan keuangan disusun berdasarkan metode Historical Cost Accounting (HCA) yang menggunakan asumsi nilai tukar stabil. Beberapa metode akuntansi yang memperhitungkan perubahan nilai tukar seperti Current Cost Accounting (Replacement Cost Accounting) dan Constant Dollar Accounting atau General Price Level Accounting (GPLA). GPLA menyajikan komponen laporan keuangan berdasarkan penyesuaian rupiah dengan daya beli tanpa mengubah prinsip-prinsip akuntasi konvensional. Laporan keuangan yang disusun dengan GPLA dapat diperbandingkan dengan laporan keuangan berdasarkan HCA. Dengan analisa NOD (Number of Dollar) dan COG (Command Over Good) attribute menunjukkan bahwa laporan keuangan berdasarkan GPLA lebih interpretatif dan lebih relevan. Kata Kunci: Laporan Keuangan, Historical Cost Accounting, General Price Level Accounting, NOD attribute, COG attribute.
FACTORS INFLUENCING THE EXTENT OF WEB-BASED DISCLOSURE: AN EMPIRICAL ANALYSIS OF INDONESIAN MANUFACTURING FIRMS Prabowo, Ronny; Angkoso, Kurniawan Sekar
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2006): NOVEMBER 2006
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

This article aims to investigate the influencing factors of the extent of web-based disclosure among Indonesian manufacturing firms. Measurement of dependent variable (extent of web-based disclosure) relies on instrument developed by Matherly and Burton (2005). Four independent variables are hypothesized to positively influence the dependent variable: profitability (proxied by ROA), percentage of public ownership, firm size (average total assets), and level of leverage. The regression analysis finds that all independent variables (except percentage of public ownership) positively affect the extent of web-based disclosure.
SEX-ROLE STEREOTYPE DALAM REKRUTMEN PEGAWAI AKUNTANSI DAN KEUANGAN: OBSERVASI TERHADAP POLA REKRUITMEN TERBUKA DI MEDIA MASA Narsa, I Made
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2006): NOVEMBER 2006
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)

Abstract

A Sex-role stereotype is the belief that differing traits and abilities make men and women particularly well suited to different roles. The objectives of this research were to know if there is stereotype gender prerequisite in recruitment of finance and accounting staff. Observation conducted to advertisement for job opening at Jawa Pos news paper during four months and ten days. We found amounted 301 vacancies for finance and accounting staff. Result of these study show companies that want to recruit staff tend to bias for the gender issues. Companies that require sex tend to men orientation for the specific job and women for the other. This reflects there are sex-role stereotype in the recruitment process of finance and accounting staff. Good Job specification should not be discriminative about the gender. The Restrictive may be expense of the firm that is losing potential candidate. Sex requires have to base on logic consideration and about many job characteristic and environment. Abstract in Bahasa Indonesia : Penelitian ini bertujuan untuk mengetahui apakah terjadi bias gender dalam penentuan spesifikasi/qualifikasi karyawan bidang akuntansi dan keuangan dalam proses rekrutmen. Data diperoleh melalui observasi mengenai iklan rekruitmen tenaga akuntansi dan keuangan yang dipublikasikan secara terbuka di Harian Pagi Jawa Pos yang terbit di Jawa Timur, khususnya Surabaya selama 4 bulan 10 hari. Total ada 301 formasi jabatan dan bidang pekerjaan yang diiklankan. Hasil dari penelitian ini mengungkapkan para pengguna tenaga akuntansi cenderung mempersyaratkan jenis kelamin. Jenis kelamin laki-laki secara dominan lebih dipersyaratkan hampir untuk semua bidang akuntansi kecuali untuk spesifikasi administrasi dan staf akuntanai. Hasil ini mencerminkan esensi dari Sex-role stereotypes bahwa spesifikasi pekerjaan tertentu sesuai untuk jenis kelamin tertentu. Kata kunci: sex-role stereotype, rekruitmen, akuntansi dan keuangan

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