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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 2 Documents
 1 
Search results for , issue " Vol 3, No 1 (2016)" : 2 Documents clear
ANALISIS MANAJEMEN LABA MENGGUNAKAN DISCRETIONARY ACCRUAL UNTUK MERESPON PERUBAHAN TARIF PAJAK SEBELUM DAN SESUDAH BERLAKUNYA UU NO. 36 TAHUN 2008 PT. HM SAMPOERNA Tbk. Periode 2005-2014 Burhanudin, Burhanudin; Hanifah, Hanifah
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Vol 3, No 1 (2016)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.913 KB) | DOI: 10.30656/jak.v3i1.202

Abstract

Penelitian ini  bertujuan untuk mengetahui apakah terdapat perbedaan sebelum dan sesudah perubahan UU No. 36 dengan mengguanakan discretionary accruals . Penelitian dilakukan dengan menggunakan metode studi perpustakaan dan dokumentasi. Untuk populasi penelitian ini menggunakan laporan keuangan dan dengan menggunakan teknik purposive sampling. Medote penelitian ini menggunakan motode komperatif kuantitatif dan metode analisis pada penelitian ini menggunakan Uji beda T-test dengan menggunakan paired sample t-test sebagai alat uji beda tersebut. Sedangkan untuk mengetahui nilai discretionary accrual penelitian ini menggunakan model Jones dimodifikasi. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara sebelum dan sesudah berlakunya UU No. 36 Tahun 2008. Hal ini dikarenakan nilai sig lebih kecil daripada alpha ( jika a > 0,05).Kata Kunci : Manajemen laba, Discretionary accrual, UU No. 36 Tahun 2008
ANALISIS PENGARUH TRANSACTION COST TERHADAP HOLDING PERIOD SAHAM-SAHAM LQ45 DI BURSA EFEK INDONESIA (BEI) Nahdiatul, Ade
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Vol 3, No 1 (2016)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.279 KB) | DOI: 10.30656/jak.v3i1.203

Abstract

This research aim to analysis whether/what there are influence from bid- ask spread, market value, variance return, dividend yield and earning per share to holding period. This research test holding period at shares LQ45 in exchange of Indonesia ( BEI) period 2007-2012. Sample from this research use 12 company which always be enlisted in LQ45. This researching use daily , with calculation of holding period use daily mean during one semester. Used by analysis test t, and doubled regration. Used in this research closing price, sum up share circulate, volume of share commerce, and also bid and ask price. From of result of research of Adjusted R2 obtained value 36,4% variation of explainable holding period by third the variable that is bid-ask spread, market value, variance return, dividend yield and earning per share while 63,6% explained by other;dissimilar variable outside model. While from result test t obtained evidence that variable of market value, and dividend yield have an effect on positive and signification to holding period. That which variable of bid-ask spread, variance return, and earning per share have an effect on negativity and signification n to holding period. Fifth the result have been tested with signification = 5% and most have an effect on to holding period dividend yield. Dari result of test F obtained evidence that bid-ask spread, market value, variance return, dividend yield and earning per share in together have an effect on to holding period share Keyword: bid-ask spread, market value, variance return, dividend yield, earning per share and holding period.

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