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INDONESIA
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Published by Universitas Serang Raya
ISSN : 23392436     EISSN : 25495968     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding accounting.
Arjuna Subject : -
Articles 249 Documents
 1   2   3   4   5 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN FINANCIAL PERFORMANCE TERHADAP STOCK RETURN PERUSAHAAN INDEKS LQ-45 BURSA EFEK INDONESIA PERIODE 2008-2012 Kiki Khoifin; Nana Umdiana
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 1 No. 2 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.017 KB) | DOI: 10.30656/jak.v1i2.187

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility disclosure dan financial performance  dengan menggunakan net profit margin dan earning per share  terhadap stock return. Penelitian ini dilakukan pada perusahaan yang tergabung dalam Indeks LQ-45 Bursa Efek Indonesia yang memublikasikan corporate social responsibility dan kinerja keuangan perusahaan dalam laporan tahunan. Data yang dianalisis adalah data sekunder antara tahun 2008-2012. Sampel yang diperoleh dalam  penelitian ini sebanyak 6 perusahaan, terdiri dari perusahaan pertambangan, perkebunan dan energi. Dalam penelitian ini alat analisis yang digunakan adalah statistik deskriptive, uji asumsi klasik, analisis regresi berganda dan uji statistik. Hasil penelitian ini menunjukan bahwa variabel corporate social responsibility disclosure memperoleh nilai signifikansi sebesar 0,141 > 0,05dan t-hitung < t- tabel (1,517 < 1,6973). Variabel net profit margin  menunjukan nilai signifikansi sebesar 0,996 > 0,05dan t-hitung < t-tabel (0,005 < 1,6973). Variabel earning per share  menunjukan nilai signifikansi sebesar 0,486 > 0,05 dan t-hitung < t-tabel (-0,707 < -16973). Nilai output SPSS F hitung  < F tabel (0,956 < 2,96) dan nilai signifikansi > 0,05 (0,428 > 0,05). Dengan demikian dalam penelitian ini tidak terdapat pengaruh yang signifikan antara corporate social responsibility disclosure dan financial performance  terhadap stock return baik parsial maupun simultan.  Kata Kunci : Corporate Social Responsibility Disclosure, Financial Performance, Stock Return.
PENGARUH PROFITABILITAS DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP NILAI PERUSAHAAN DENGAN HARGA SAHAM SEBAGAI VARIABEL INTERVENING Ghina Hamidah; Nana Umdiana
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 4 No. 1 (2017)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.118 KB) | DOI: 10.30656/jak.v4i1.220

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan investment opportunity set(ios) terhadap nilai perusahaan dengan harga saham sebagai variabel intervening pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2010-2014. Penelitian ini dilakukan dengan menggunakan teknik analisis jalur dengan bantuan SPSS versi 20. Populasi dalam penelitian ini berjumlah 38 perusahaan dan diambil sampel sebanyak 21 perusahaan dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan dan keuangan dari tahun 2010-2014 yang diambil melalui situs www.idx.co.id. Berdasarkan hasil penelitian dapat disimpulkan bahwa: 1) profitabilitas berpengaruh positif dan signifikan terhadap harga saham, 2) investment opportunity set (ios) berpengaruh positif dan signifikan terhadap harga saham, 3) profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, 4) investment opportunity set (ios) berpengaruh positif dan signifikan terhadap nilai perusahaan, 5) harga saham tidak berpengaruh signifikan terhadap nilai perusahaan, 6) harga saham tidak dapat memediasi pengaruh profitabilitas terhadap nilai perusahaan, 7) harga saham tidak dapat memediasi pengaruh  investment opportunity set (ios) terhadap nilai perusahaan.  Kata Kunci: return on investment, price earning ratio, price book value, harga saham
ANALISIS SISTEM PENGENDALIAN INTERN SEBELUM DAN SESUDAH PENERAPAN SIMAK BMN PADA TINGKAT UNIT AKUNTANSI KUASA PENGGUNA BARANG DI LINGKUNGAN PANGKALAN TNI ANGKATAN LAUT BANTEN Wiwin Arifin; Ayu Wulandari
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 1 No. 1 (2014)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.564 KB) | DOI: 10.30656/jak.v1i1.178

Abstract

If we are given money by their parents to buy the goods, would be asked to buy anything. It will normally occur discussion on whether or not the goods are purchased. After agreeing the goods are purchased, the next question is how and where to buy. Similarly, after the goods purchased would be held accountable. The same process was also carried out in government procurement. Even more complicated and lengthy bureaucracy. Once the goods are purchased will also mean increasing the number of the country's wealth. Next is to manage things as state property. The problem in this study was to determine the results of the internal control system before and after the implementation of SOA environment SIMAK Navy Banten. The author uses descriptive method of analysis that is by gathering evidence and information necessary for the other dat then processed and analyzed up to one conclusion. In addition, the authors also used the method of verification analysis is the analysis of the data by comparing the data according to the needs of the research. Population and the study sample were 30 personnel only, because in this case that did work activity directly related to the internal control system before and after penerapa accounting and management information systems property of the state (SIMAK BMN). The results of hypothesis in this study are very well influence the internal control system (SPI) before and after the implementation of management information systems and accounting property of the state (SIMAK BMN) in Banten Lanal operate. This means that there is a change between the variables before and after the application of SOA towards SIMAK very good. To determine the rate of change of the t value significant level (0231> 0.05)
PENGARUH SIZEPERUSAHAAN, KEPUTUSAN PENDANAAN, PROFITABILITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Entis Haryadi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 2 (2016)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.017 KB) | DOI: 10.30656/jak.v3i2.211

Abstract

Creation of a company's value can have a positive impact to stakeholders including shareholders ,. This study aimed to test empirically about the influence of Company Size, funding decisions, profitability and investment decisions on firm value. This research was carried out on non-financial companies listed on the Indonesia Stock Exchange (IDX) which publishes the financial statements for the period of 2013. By using purposive sampling technique and the company obtained 263 samples analyzed using multiple linear regression.These results indicate that the size / size company in proksikan with Debt to Equity Ratio (DER) has no effect on the value of the company, while profitability in proksikan with Return On Equity (ROE) and investment decisions are proxied by the Market to Book Value of Equity (MBVE) effect on firm value. From the results of multiple regression analysis known that simultaneously, Size / size of the company, funding decisions, profitability and investment decisions jointly affect the value of the company. Adjusted R² value of 0.174, this shows that the variation in the value of the company can be explained by Size companies, funding decisions, profitability and investment decisions by 17.4% and the remaining 82.6% is influenced by factors - other factors outside the model.  Keywords: Size of the company, funding decisions, profitability and investment decisions.
Pengaruh Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum (PK-BLU) Terhadap Kinerja Finansial, Kinerja Non Finansial Dan Mutu Layanan Pendidikan Taupik Julia
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 1 (2016)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.273 KB) | DOI: 10.30656/jak.v3i1.201

Abstract

Thie Purposeof this study is to determine the effect of the application of financial management Public Service Agency (PK-BLU) to the performance of financial, non-financial performance and quality of education services. The independent variable in this study is the Financial Administration of the Public Service (PK- BLU), while the dependent variable is financial performance, non-financial performance and quality of education services. This research was conducted at the University of Sultan Ageng Tirtayasa by taking the 41 respondents to fill out the questionnaire. By using secondary data year period 2010-2014. The results showed that the application of the financial management of public service agencies (PK-BLU) has a positive effect to financial performance, non-financial performance and quality of education services.Keywords Financial management of public service agencies (PK-BLU), Financial Performance, non-financial performace, Quality of education  Service
PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Kodriyah Kodriyah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 2 No. 1 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.543 KB) | DOI: 10.30656/jak.v2i1.192

Abstract

Penelitian ini bertujuan melakukan pengujian secara empirik tentang pengaruh kepemilikan institusional, ukuran perusahaan, leverage, dan good corporate governance terhadap manajemen laba. Penelitian ini dilakukan pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia yang menerbitkan laporan keuangan selama periode 2009-2012. Dengan menggunakan teknik purposive sampling diperoleh 30 sampel perusahaan dan dianalisis dengan menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa (1) kepemilikan institusional tidak berpengaruh terhadap manajemen laba, (2) ukuran perusahaan berpengaruh terhadap manajemen laba, (3) leverage tidak berpengaruh terhadap manajemen laba, dan  (4) good corporate governance yang diproksikan dengan ukuran dewan komisaris dan komposisi dewan komisaris independen berpengaruh terhadap manajemen laba, (5) kepemilikan institusional, ukuran perusahaan, leverage dan good corporate governance secara bersama-sama berpengaruh terhadap manajemen laba dan (6) Nilai R2 sebesar 0,148 hal ini berarti bahwa 14,8% variasi manajemen laba bisa dijelaskan oleh kepemilikan institusional, ukuran perusahaan, leverage, ukuran dewan komisaris dan komposisi dewan komisaris independen, sedangkan sisanya dijelaskan oleh faktor-faktor lain diluar model.   Kata Kunci : Mananjemen Laba, Kepemilikan Institusional, Ukuran Perusahaan, Leverage, dan Good Corporate Governance
Menguji Struktur Modal Sebagai Variable Intervening Dalam Pengaruh Arus Kas Terhadap Harga Saham Syariah Nana Umdiana; Denny Putri Hapsari
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 4 No. 2 (2017)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.836 KB) | DOI: 10.30656/jak.v4i2.250

Abstract

Penelitian ini bertujuan untuk menguji Struktur modal sebagai variable intervening dalam pengaruh arus kas terhadap harga saham syariah pada perusahaan syariah yang terdaftar di jakarta islamic index periode tahun 2014-2015. Metode penelitian yang digunakan adalah metode kuantitatif asosiatif, dimana tujuannya untuk menjawab hipotesis. Penelitian ini menggunakan teknik analisis jalur dengan bantuan SPSS versi 20. Dengan teknik pengambilan sampel purposive sampling, dengan jumlah data sampel sebanyak 42, dengan jenis data sekunder dan time series. Berdasarkan hasil penelitian dapat disimpulkan bahwa 1) Arus Kas secara langsung tidak berpengaruh terhadap harga saham. 2) Arus Kas tidak berpengaruh langsung terhadap struktur modal. 3) Struktur modal tidak memediasi arus kas tehadap harga saham. Model Struktural 1 dan Model struktural 2 yang ditawarkan ditolak. Bagi peneliti selanjutnya perlu menambahkan variable-variable yang lain yang lebih relevan dengan harga saham sehingga nanti terdapat teori yang kuat serta tambahkan sampel dan periode penelitian serta gunakan model penelitian yang lain Kata Kunci : Struktur Modal,harga saham, Arus Kas
CORPORATE GOVERNANCE DAN PENGUNGKAPAN PENGENDALIAN INTERN Rudi Zulfikar; Rita Rosiana; Ratu Ayu Naisah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 1 No. 2 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.511 KB) | DOI: 10.30656/jak.v1i2.183

Abstract

The purpose of this research is to examine the role of Corporate Governance practice to internal control disclosure in Indonesian banking industry. Corporate Governance practice (CG) is measured by proportion independent member in Board of Directors, the proportion of Board of Directors independent, managerial ownership, institusional ownership, audit committee size, eduaction background members of audit committee. The sample of this study is 87 banks listed  in the Indonesian Stock Exchange within the year of 2010 and 2012. The data are drawn from the annual report,  multiplregresion is used to analyze the data.   This research find, that Board of Directors size,  institusional ownership and eduaction background members of audit committee are significant factors to internal control  disclosure. Keywords : corporate governance, internal control disclosure
PENGARUH UTANG LUAR NEGERI DAN PENANAMAN MODAL ASING TERHADAP PERTUMBUHAN EKONOMI abdul malik; Denny Kurnia
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 4 No. 1 (2017)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.399 KB) | DOI: 10.30656/jak.v4i1.216

Abstract

Pertumbuhan ekonomi berarti perkembangan kegiatan dalam perekonomian yang menyebabkan barang dan jasa yang diproduksi dalam masyarakat bertambah dan kemakmuran masyarakat meningkat.  Penelitian ini bertujuan untuk mengetahui pengaruh utang luar negeri dan penanaman modal asing terhadap pertumbuhan ekonomi di indonesia baik secara parsial maupun simultan. Penelitian ini menggunakan program komputer SPSS versi 16.0 Hasil penelitian ini menunjukkan bahwa ternyata utang luar negeri dan penanaman modal asing berpengaruh signifikan terhadap pertumbuhan ekonomi. Dari hasil regresi didapat nilai R Square sebesar 0.613 hal ini mengambarkan bahwa variabel-variabel independen dalam penelitian ini mampu memberikan penjelasan mengenai variabel dependen sebesar 61.3% adapun 38.7% lagi dipengaruhi oleh variabel lain diluar penelitian ini seperti ekspor –impor, kurs, dan PMDN.  Kata kunci : Pertumbuhan Ekonomi, Utang Luar Negeri, Penanaman Modal Asing.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING KURNIASIH DWI ASTUTI; MERLIANI KUSUMADINI
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 2 (2016)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.052 KB) | DOI: 10.30656/jak.v3i2.207

Abstract

This study aimed to analyze the influence of corporate governance on financial performance with corporate social responsibility disclosure as an intervening variable. Corporate governance is measured by an index that has been developed komsiyah, financial performance in proxied by Return On Asset and corporate social responsibility disclosure is proxied by the GRI index. The sample in this study are as many as 30 companies, and samples used in this study is a manufacturing company listed on the Indonesia Stock Exchange during 2010-2014. The statistical method used is regression analysis with path analysis. Based on the test results showed that corporate governance has positive effect and significant on financial performance. Corporate Governancehas positive effect and significant on corporate social responsibility disclosure. Corporate social responsibility disclosure haspositive effect and significant onfinancial performance and corporate social responsibility disclosure mediate the association of corporate governance and financial performance  Keywords: Corporate Governance, Corporate Social Responsibility Disclosure, Financial Performance,  Return On Asset

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