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INDONESIA
Jurnal Akuntansi
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016" : 7 Documents clear
PENGARUH INCOME SMOOTHING, GOOD COORPORATE GOVERNANCE, PERSENTASE KEPEMILIKAN MANAJERIAL DAN FIRM SIZE TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN Deranika Ratna Kristiana
Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research aims to examine the effect of Income Smoothing to the level of disclosure of financial reports. The implementation of good corporate governance effects to the level of disclosure of financial reports, managerial ownership effects the to the level of disclosure of financial reports and firm size effects to the level of disclosure of financial reports. The sample used in this research is the top 10 company CGPI (Corporate Governance Perception Index) in the period from 2010 to 2014. Hypotheses are test by multiple linear regression. The results show that Income Smoothing is a positive influence on the level of disclosure of financial statement. There are positive effect between good corporate governance to the level of disclosure of financial reports. There is no positive correlation between percentage of managerial ownership to the level of disclosure of financial reports and positive influence of company size and the level of disclosure of financial statements. Keywords: financial statement disclosure, income smoothing, good corporate governance, managerial ownership, and firm size
PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, KEBIJAKAN DEVIDEN, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Manufaktur Yang Go Publik di Bursa Efek Indonesia) PERIODE 2010 - 2014 Hari Purnama
Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Singer study aims to review the empirical buktik ABOUT determine the effect of profitability (ROE) The Company Value (PBV). For a review of empirical know buktik ABOUT influence Debt Policy (DER) Against Corporate Value (PBV). For a review of empirical know buktik ABOUT influence Dividend Policy (DPR) The Company Value (PBV). For a review of empirical know buktik ABOUT influence Investment Decision (PER) Against Corporate Value (PBV). For a review of empirical know buktik ABOUT influence profitability (ROE), Debt Policy (DER), Dividend Policy (DPR), and Investment Decisions (PER) operates simultaneously Against Corporate Value (PBV). Research Variables The singer is the effect of profitability (ROE), Debt Policy (DER), Dividend Policy (DPR), and Investment Decisions (PER) and Corporate Value (PBV). Research Data Data operates is sekuder Form Manufacturing Company Financial Statements Year period 2010 - 2014. The analysis technique used is multiple linear regression WITH significance level of 5%. Results showed profitability (ROE) and a significant positive effect Against Corporate Value (PBV). Debt Policy (DER) No effect Against Corporate Value (PBV). Dividend policy (DPR) and a significant positive effect Against Corporate Value (PBV). Investment Policy (PER) and a significant positive effect Against Corporate Value (PBV). Concurrent operating profitability (ROE), the policy Debt (DER), the dividend policy (DPR) and kebjakan Investments (PER) significantly Against Corporate Value (PBV). Effect profitability (ROE), the policy Debt (DER), the dividend policy (DPR) and kebjakan Investments (PER) The Company Value by 56.6% while the rest influenced by factors lying Its NOT SIGN Model Research hearts. Keywords: Profitability, Debt Policy, Dividend Policy, Investment Policy and Corporate Value
ANALISIS IMPLEMENTASI REFORMASI BIROKRASI DALAM MEREALISASIKAN GOOD GOVERNANCE DAN PENCAPAIAN TARGET MILLENIUM DEVELOPMENT GOALS (STUDI KASUS PADA PEMERINTAH KOTA YOGYAKARTA) Wiwin Kurniasari
Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This report aims to review the implementation of bureaucracy reform in realizing good governance and the target mdgs the city government yogyakarta .This research is considered as policy research associated with bureaucracy reform based on the minister of utilization state apparatus and bureaucratic reform no. 11 years 2011 .The research is municipal yogyakarta that is city administration reward challenged the highest in the management of governance se-indonesia given by the indonesian government index ( igi ) since 2012-2014 with with get a rata-rata 6,8 index governance .The data in this research consisting of primary and secondary data .The method of analysis that used in this research is descriptive analytical , analysis techniques use also content analysis. The research results showed that the implementation of good governance of the Government of the city were in accordance with the regulations of the Minister for Administrative Reform and the bureaucratic State apparatus No. 11 in 2011. Keyword: good governance, indonesian government index
MANAJEMEN LABA DAN PERUBAHAN TARIF PPH UNDANG-UNDANG NO. 36 TAHUN 2008 (Studi Empiris pada Perusahaan BUMN dan Non-BUMN di BEI Tahun 2007-2010 ) Sri Suranta; Bandi Bandi; Eko Arif Sudaryono
Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Income Tax Act current in Indonesia is marked by the issuance of Law No. 36 of 2008. These laws regulate some fundamental changes in the calculation of corporate income tax for companies in Indonesia. One of the most fundamental changes is the change in the rate used in calculating the tax for the company, which was originally using progressive rates (maximum rate of 30%) to 28 % in 2009, and will be 25 % in 2010. This study is a descriptive study with a quantitative approach. Based on predefined criteria sample, then the total number of samples studied is 193 samples. The variables of study include the discretionary accrual earnings management use with Jones model are current asset changes, cash changes, changes in current liabilities, changes in short-term debt, and changes to the income tax paid. Methods of data collection with secondary data are obtained through documentation of ICMD years 2007-2010. Analysis use parametric statistical with t -test and the non-parametric with Wilcoxon test. The results showed all the company showed indications of earnings management before and after the tax law No. 36 in 2008. State-owned companies showed no difference in earnings management prior to the year after adoption of Law No. 36 in 2008, meanwhile the non-SOE companies show indication of earnings management. Keywords: The issuance of Law No. 36 of 2008, income tax, earnings management, discretionary current accruals.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, KEBIJAKAN DEVIDEN, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Manufaktur Yang Go Publik di Bursa Efek Indonesia) PERIODE 2010 - 2014 Sri Ayem; Ragil Nugroho
Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research aims to find empirical evidence about the influence of profitability on firm value. To find empirical evidence about the influence of capital structure on firm value. To find empirical evidence about the influence of dividend policy on firm value. To know more about the influence of empirical evidence Investment Decision on firm value. To know more about the influence of empirical evidence profitability, capital structure, dividend policy and investment decisions simultaneously on firm value. Variables of this research are Profitability, Capital Structure, Dividend Policy, Investment Decisions and firm value. The type of data research is secondary data, it is manufacturing company's financial statements the period of 2010 - 2014. The analysis technique used is multiple linear regression with a significance level of 5%. The research results show that profitability have a positive and significant effect on firm value. Capital structure does not affect the firm value. Dividend policy is positive and significant effect on firm value. Investment policy and significant positive effect on firm value. Simultaneously profitability, capital structure, dividend policy and investment decisions are have significant effect on firm value. The effect of profitability, capital structure, dividend policy, and investment decisions to firm value by 37.5% while the rest influenced by other factors not included in the research model. Keywords: Profitability, Capital Structure, Dividend Policy, Investment Decisions and Firm Value
ANALISIS EFEKTIFITAS DAN EFISIENSI PAJAK REKLAME, PAJAK PARKIR, PAJAK HIBURAN, PRODUK DOMESTIK REGIONAL BRUTO (PDRB) DAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN BANTUL Teguh Erawati; Nyemas Rahmawati
Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine the growth and role of Advertisement Tax, Tax Parkir and Entertainment Tax on Gross Regional Domestic Product (PDRB) and Revenue First Regional (PAD) in Bantul. To determine the effectiveness and efficiency of the advertisement tax, Parking Tax, Entertainment Tax and Revenue First Regional (PAD) in Bantul. The variables of this research is the advertisement tax, Parkir Tax, Entertainment Tax Gross Regional Domestic Product (PDRB) and revenue First Regional (PAD). The research data is the data type sekuder years 2009 - 2014 was obtained from the study of literature, Dipenda Bantul and the Central Bureau of Statistics of Bantul.Teknik analysis is the analysis of the contribution, effectiveness, and efficiency. The results showed growth billboard tax ranging between 7.79% - 54.91%, or an average annual 18.09% advertisement tax contribution to the PDRB annually on average by 0,016%. While the contribution of the advertisement tax to PAD which is an average of 1.528%. Parkir tax growth ranged between 6.37% - 130.91% or an average annual 48.30% Parkir tax contribution to the GDP average of 0.00037%. While the contribution of tax revenue parking against average of 0.031%. The growth of the entertainment tax ranging between 7.78% - 98.24% Average 47.83% in terms of entertainment tax contribution to the PDRB average of 0.000217%. While the contribution of entertainment tax to PAD is the average per year amounted to 0.183% of the total revenue. Effectiveness analysis realization advertisement tax, tax and entertainment tax parking otherwise very effective, because the results of the calculation of the average in the past 6 years more than 100%. The results of the analysis of the efficiency of the advertisement tax, tax parking and entertainment taxes very own efficient, because the result of calculation of 10%, so it is very efficient because of below 60%, in terms of the cost of harvesting minimal can produce revenues advertisement tax, tax parking and entertainment tax maximum. Keywords: Advertisement tax, Parking Tax, Entertainment Tax, Gross Regional Domestic Product (PDRB) and Revenue First Regional (PAD)
CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan Indonesia di Indeks LQ45 Tahun 2010-2014) Halim Dedy Perdana; Rizzky Pradana Putra; Sri Murni
Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Purpose - The purpose of this study was to examine the effect of corporate governance on the financial performance of the company. Corporate governance is measured using a proxy board size, independent board, and managerial ownership. While the company's financial performance is measured using the Return On Equity (ROE). Design / methodology / approach - The samples are companies included in the index LQ45 in 2010-2014 that have met the study criteria. The sample is determined by purposive sampling method with a total sample of 21 companies. This study uses multiple linear analyses to analyze influence of independent variables on the dependent variable. Findings - The results of this study indicate that the independent board has a positive influence on the financial performance of the company, while managerial ownership has a negative effect on the financial performance of the company. On the other hand, this study did not find any influence of board size on the financial performance of the company. Originality / value - This study examines whether the company's financial performance can be explained by determinants the same as those used in other similar studies. The results of the study indicate only independent board has positive effects on the company's financial performance. Keywords: corporate governance, ROE, financial firm performance

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