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All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi JURNAL AKUNTANSI DAN AUDITING Media Riset Akuntansi Jurnal Dinamika Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Indonesian Journal for Social Responsibility Journal of Financial and Behavioural Accounting Journal of International Conference Proceedings
Jurica Lucyanda
Program Studi Akuntansi Fakultas Ekonomi Dan Ilmu Sosial Universitas Bakrie
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences

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PENGARUH TINGKAT KEMAHALAN HARGA SAHAM, KINERJA KEUANGAN PERUSAHAAN DAN LIKUIDITAS PERDAGANGAN SAHAM TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN STOCK SPLIT Lucyanda, Jurica; Anggriawan, Ditya
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 2 (2011)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

This study aims to examine the effect of the over price d stock prices, the companys financial performance and liquidity of stock trading on the companys decision to doa stock split and its impact on corporate value. In this study the level of over price dstock prices measured by the Price Earnings Ratio and Price to Book Value,the companys financial performance is measured by Return on Assets and Earnings Per Share,liquidity of stock trading volume is measured by the Trading Activity and firm value will be measured by the earnings and Tobins q. Analysis tools will be used in this study are the logistic regression and two independent sample t-test. This study used a sample a mounted to 31 go public companies that do the stock-split and 31 go public companies who do not do stock splits during the period 2003-2009. Based on the results of testing, found that the level of over price dstock prices as measured by the ratio of Price to Book Value affect the companys decision to do stock splits and stock trading liquidity which measured by Trading Volume Activity also affects the companys decision to doa stock split. But this study failed to show any differences between the values of the companies that do the stock-split with the companies that do not do stock splits. Key words: price earnings ratio, price to book value,earnings per share,return on assets, trading volume activity, earnings, tobinsq
PENGARUH STRATEGI BERSAING DAN CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL PERFORMANCE Lucyanda, Jurica; Rahmayanti, Ade
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 1 (2012)
Publisher : Universitas Jember

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh strategi bersaing dan corporate governance terhadap intellectual capital performance. Strategi bersaing yang digunakan adalah kerangka strategi bersaing Porter (1985) yaitu strategi differentiation dan strategi low cost.Intellectual capital performancediukur dengan menggunakan model Pulic (VAICTM). Data yang digunakan dalam penelitian ini sebanyak43 perusahaan perbankan, credit agencies other banks, insurance, dan securities di Indonesia selama periode 2007-2009. Pengujian hipotesismenggunakan analisis regresi berganda.Hasil penelitian menunjukan bahwa corporate governance berpengaruh terhadapintellectual capital performance,sedangkanstrategi bersaing tidakterbuktimempunyaipengaruh yang signifikanterhadapintellectual capital performance. Kata kunci: strategi bersaing, corporate governance, intellectual capital performance
REFORMASI PENYUSUNAN ANGGARAN DAN KUALITAS ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) Lucyanda, Jurica; Sari, Maylia Pramono
Jurnal Dinamika Akuntansi Vol 1, No 2 (2009): September 2009
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i2.1914

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh akuntabilitas publik, partisipasi masyarakat, transparansi publik dan APBD pendekatan kinerja terhadap kualitas APBD di Kabupaten Semarang. Sampel penelitian terdiri dari Lembaga Swadaya Masyarakat (LSM), tokoh masyarakat, organisasi masyarakat, akademisi, mahasiswa dan media masa yang berada di wilayah Kabupaten Semarang Jawa Tengah. Metode pengumpuan data dilakukan dengan menggunakan kuesioner yang disebarkan pada 60 responden. Analisis data dilakukan dengan menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa variabel akuntabilitas publik, partisipasi masyarakat, transparansi publik dan APBD pendekatan kinerja memiliki pengaruh yang positif dan signifikan terhadap kualitas APBD. AbstractThis study purposed to get empirically the effects of public accountability, public participation, public transparency and performance approach APBD on the quality of APBD in Semarang Regency.The sample of this research consist in Non Government Organization, public figure, public organization, an academic, colleges and mass media in Semarang, Central of Java. Colecting data by  questioner and was distribute, the questioner got back with 60 respondences. Data analyzed by regression test. Regression analysis was also seen from coefficient and t values those were negative or positive. It was because hypothesis proposed in this study were positively or negatively correlated.The result of study showed that there are effects of public accountability, public participation, public transparency and performance approach APBD to quality of APBD.Keywords: APBD;  performance approach; quality of APBD
PENGARUH FREE CASH FLOW DAN STRUKTUR KEMPEMILIKAN TERHADAP DIVIDEND PAYOUT RATIO Lucyanda, Jurica; -, Lilyana
Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i2.2171

Abstract

Penelitian ini bertujuan menguji bagaimana free cash flow dan struktur kepemilikan berpengaruh terhadap dividend payout ratio pada perusahaan nonkeuangan yang terdaftar pada Bursa Efek Indonesia. Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menggunakan data empiris dari Bursa Efek Indonesia dengan sampel sebanyak 70 perusahaan per tahun untuk tiga periode (2007-2009). Berdasarkan hasil pengujian, ditemukan bahwa variabel yang mempunyai pengaruh yang signifikan terhadap pembagian dividen adalah free cash flow, kepemilikan institusional, dan ukuran perusahaan. Jumlah free cash flow perusahaan yang tinggi, persentase kepemilikan institusional yang rendah, dan ukuran perusahaan yang besar akan menghasilkan dividend payout ratio yang tinggi. Variabel kepemilikan keluarga, kepemilikan asing, kebijakan utang, dan kesempatan investasi tidak terbukti mempunyai pengaruh yang signifikan terhadap Dividend Payout Ratio perusahaan.This study aims at testing the effect of free cash flow and ownership structure on the dividend payout ratio of non-financial companies, listed on the Indonesia Stock Exchange. Multiple regression was employed to analyze data. The study collected empirical data from the Indonesia Stock Exchange consisting of 70 companies. The data were collected from financial report from three consecutive years (2007-2009). The finding indicates that the variables which have a significant effect on the dividend payout ratio are free cash flow, institutional ownership, and firm size. The high free cash flow,  the low percentage of institutional ownership, and the large size companies will produce high dividends. The variable of family ownership, foreign ownership, debt policy, and investment opportunities do not significantly effect corporate dividend payout ratio.
PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL (TAM) ATAS APLIKASI INTERNAL SOFTWARE MY QUICK ACCOUNTING SYSTEM (MY QAS) Lucyanda, Jurica
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 1 No 2 (2007): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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Abstract

The purpose of this study is to examine the factors that determine intention of the accounting student to adopt internal software My Quick Accounting System (My QAS) in Economic Faculty of Islamic University ?45? BekasL To identify the factors that affect intention to adopt internal software using a research model based on Technology Acceptance Model (TAM), The respondent in this study that only the accounting students who have participated in accounting computer course. This study using the survey method for data collection (personally administrated questionnaires). The results indicate that the accounting: student?s intention to adopt My QAS determine by factors: perceived usefulness, perceived ease of use.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL Wijaya, Silfi Lestari; Lucyanda, Jurica
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.99 KB) | DOI: 10.33558/jrak.v1i1.112

Abstract

This study empirically examined the relationship between budget participation and managerial performance. Using a purpose sampling method and regression analysis the result indicate that relationship between budget participation and managerial performance significant effect and positive. The finding support the previous researchsin this area (Brownell, 1982; Brownell dan Mclnnes,1986; Lucyanda dan Wahyudi, 2006)
PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL (TAM) DAN THEORY PLANNED BEHAVIOR (TPB) Lucyanda, Jurica
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 2 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.594 KB) | DOI: 10.33558/jrak.v1i2.124

Abstract

The purpose of this study is to examine the factors that determine intention of the accounting student to adopt internal software My Quick Accounting System (My QAS) in economic faculty of Islamic University ?45? Bekasi. To identify the factors that affect intention to adopt internal software using a research model based on Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). The behavior factors that using in this study are perceived usefulness, perceived ease of use, attitude, subjective norms, self efficacy, and technology support. The respondent in this study that only the accounting students who have participated in accounting computer course. This study using the survey method for data collection (personally administrated questionnaires).The results indicate that the accounting student?s intention to adopt My QAS determine by behavior factors such as: perceived usefulness, perceived ease of use, attitude, subjective norms and technology support.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Lucyanda, Jurica; Nurjannah, Nurjannah
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 2 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.619 KB) | DOI: 10.33558/jrak.v3i2.147

Abstract

Tujuan penelitian ini adalah untuk menguji apakah karakteristik perusahaan (ukuran perusahaan, profitabilitas, financial leverage, dan umur perusahaan) berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Sampel yang digunakan sebanyak 36 perusahaan untuk periode tahun 2007-2008. Hasil pengujian menggunakan analisis regresi logistik menunjukkan bahwa variabel karakteristik perusahan yang diukur dengan ukuran perusahaan, profitabilitas, financial leverage dan umur perusahaan tidak mempunyai pengaruh yang signifikan terhadap tingkat pengungkapan tanggungjawab sosial perusahaan.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN NURJANAH, NURJANAH; Lucyanda, Jurica
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252 KB) | DOI: 10.33558/jrak.v4i1.1340

Abstract

The objective of this study was to analyze the influence of corporate charaterictics (size, profitability,leverage and age of firm) on corporate social responsibility disclosure. This research is an empiricalstudy using logistic regression analysis. The sample used in this study was the secondary data fromIndonesian Stock Exchange, for year 2007-2008. The sample was taken using purposive sampling methodand those which meeting the selection criteria. The sample used was 36 annual reports. Hypothesis testingby logistic regression analysis showed that all corporate characteristics such as size, profitability,leverage and age of firm had no significant influence on corporate social responsibility disclosure.
Pengujian Faktor-Faktor yang Mempengaruhi Audit Delay Lucyanda, Jurica; Nura'ni, Sabrina Paramitha
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.495 KB) | DOI: 10.14710/jaa.9.2.128-149

Abstract

The objective of this study is to examine factors that affect audit delay. These factors consist ofcompany size, debt to asset ratio, disclosure of company loss, audit opinion, accountant publicfirm size. Sample used in this study are 225 firms year listed in Indonesia Stock Exchange from2008-2010. The hypotheses in this study are tested by using muliple regression analysis. Theresults of the study shown that debt to asset ratio have positive influence on audit delay, andaccountant public firm size have negative influence on audit delay. On the other hand, companysize, disclosure of company loss, and audit opinion are not statistically significant to influenceearnings response coefficient.
Co-Authors Ade Rahmayanti Ade Rahmayanti, Ade Anisah Fadhilah Berkah Iman Santoso Budi Priyanto, Adi Budi Priyanto, Adi Cecep Kusmana Charis Taga Devana Ayu Nurcholisha Dinda Annastasya Nurdini Ditya Anggriawan Ditya Anggriawan, Ditya Dudi Rudianto Eli Jamilah Mihardja Gunardi Endro Hermatika, Prima Putri IMAM WAHYUDI Lilyana - Maylia Pramono Sari Meizaroh, Meizaroh Monica Weni Pratiwi Nahomy, Aisha Homy Nura'ni, Sabrina Paramitha Pramesti, Titis Witri Rina Karlina Silfi Lestari Wijaya, Silfi Lestari Suhud, Loekman H. Wardhani, Retno Hapsari Kusuma