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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 8 Documents
 1 
Search results for , issue "Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018" : 8 Documents clear
INTENTION DETERMINANT OF POTENTIAL INDIVIDUAL INVESTORS IN DECISION MAKING OF SHARE INVESTMENT IN INDONESIA STOCK EXCHANGE Sri Hermuningsih; Kusuma Chandra Kirana; Ratih Kusumawardhani
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Capital market is a vehicle that can mobilize long-term fundraising from the society to be channeled into productive sectors through the sale of stocks, bonds, mutual funds and derivatives. Investment decision-making is a process of selecting the best alternative from a number of alternatives available under the influence of complex situations, will be greatly influenced by the received information, the level of capability and knowledge of the investors about investment. Financial behavior aims to understand the behavior of investors in making investment decisions. The purpose of this study is to examine and obtain empirical evidence of potential individual investors’ determination in making decision of stock investment. This type of research is quantitative research with purposive sampling technique. The population used in this research is the students of the Faculty of Economics, University of Sarjanawiayata Tamansiswa Yogyakarta. The sample used is 50 UST students who want to be a share investor in Indonesia Stock Exchange. The methods of data collection use questionnaires and structured questions. Data analysis technique use Structural Equation Modeling. The results of this study noted that the quality of accounting information, subjective norms, perceptions of behavior control and risk perceptions do not systematically affect on the intention of prospective individual investors in decision-making stock investment in Indonesia Stock Exchange. Keywords: Intention, Investor. Indonesia Stock Exchange
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN Erlina Sari Pohan; Tri Lestari
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to examine the effect of Intellectual Capital by Value Added Intellectual Coefficient (VAICTM) on financial performance using market valuation (market to book value), profitability ratio Return On Asset (ROA) and Earning Per Share (EPS) and productivity ratio Asset Turnover (ATO) of the Information Tecnology and Services sector companies in BEI 2012-2016. The population of this study is companies of Information Tecnology and Services sector listed on the Stock Exchange from 2012 to 2016. The data processed using SPSS version 24.0. The results of this study indicate that intellectual capital proxied by Value Added Intellectual Coefficient (VAICTM) has a positive and significant effect on financial performance proxied by Market to Book Value, Return On Asset, Asset Turnover and Earning Per Share.
PENGARUH PENGHINDARAN PAJAK, TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN TERHADAP BIAYA HUTANG Dewi Kusuma Wardani; Hetina Dwi Sari Wardani
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The aim of this study was to examine the effect of Tax Avoidance, Independent Commissioners, Managerial Ownership, Institutional Ownership, Audit Committee, and Size Company on cost of debt the period 2012-2016. The population in this study was industrial sectors and industrial sectors consumpted goods that listed in Indonesia Stock Exchange (BEI) during 2012-2016. The research samples was determined by using purposive sampling technique, with predetermined criteria, so that obtained 7 industrial sectors and industrial sectors consumpted goods manufacturing companies that qualify as the samples. The data that used in this study was obtained from secondary source. This study used multiple linear regression method as an analysis technique. The result of this research shows that the kepemilikan manajerial have significant positive influence to the cost of debt. Tax avoidance, komisaris independen, kepemilikan institusional, komite audit, and ukuran perusahaan do not have significant influence to the cost of debt. Keywords: Audit committee, cost of debt, independent commissioners, institutional ownership, managerial ownership, firm size, and tax avoidance.
PENGARUH INFORMASI LAPORAN ARUS KAS, DIVIDEND PAYOUT RATIO (DPR), ECONOMIC VALUE ADDED (EVA) TERHADAP VOLUME PERDAGANGAN SAHAM Rika Henda Safitri
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Penelitan ini bertujuan untuk mengetahui pengaruh informasi laporan arus kas, dividend payout ratio (DPR), economic value added (EVA) terhadap volume perdagangan saham studi kasus pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai 2016. Metode penelitian yang digunakan adalah analisis deskriptif kuantitatif dengan menggunakan analisis regresi berganda. Pengambilan sampel menggunakan metode purposive sampling, dari 42 perusahaan yang memenuhi kriteria didapat 6 perusahaan dengan tahun pengamatan selama lima tahun. Berdasarkan hasil penelitian, dapat disimpulkan bahwa hanya variabel arus kas operasi berpengaruh secara signifikan terhadap volume perdagangan saham, sedangkan variabel dividend payout ratio (DPR), economic value added (EVA) tidak berpengaruh secara signifikan terhadap volume perdagangan saham.
PENGARUH KEPEMILIKAN MANAJERIAL UKURAN PERUSAHAAN, LEVERAGE, DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI Esa Anti Ursula; Vidya Vitta Adhivinna
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

One of the principle in create a financial report is the accounting conservatism principle. Conservatism is said to more anticipating the loss than gain. This study aims to determine how the effect of managerial ownership, firm size, leverage, and growth opportunities to accounting conservatism. The data used in this study is secondary data from 10 manufacturing company sub sector consume listed on the Indonesia Stock Exchange for the period 2012-2017. Samples were selected using purposive sampling method. Technique of analyzing data used is the test multiple linear regression analysis with SPSS version 16. The result showed that simultaneous managerial ownership, firm size, leverage, and growth opportunities together have influence on accounting conservatism. Partially, firm size, leverage, and growth opportunities have influence on accounting conservatism, while managerial ownership has no influence on accounting conservatism. Keywords: Conservatism Accounting, Managerial Ownership, Firm Size, Leverage, Growth Opportunities
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Manajerial, Kepemilikan Institusional dan Kepemilikan Asing terhadap Pengungkapan Modal Intelektual zuliyati zuliyati
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, kepemilikan manajerial, kepemilikan institusional, dan kepemilikan asing terhadap pengungkapan modal intelektual. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Penelitian ini menggunakan teknik purposive sampling dalam pengambilan sampel dan diperoleh 108 unit analisis yang menjadi objek pengamatan. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi berganda dengan pemenuhan uji asumsi klasik.. Hasil penelitian menunjukkan bahwa profitabilitas, leverage, ukuran perusahaan dan kepemilikan asing berpengaruh positif terhadap pengungkapan modal intelektual. Sedangkan kepemilikan manajerial dan kepemilikan asing tidak berpengaruh terhadap pengungkapan modal intelektual. Adapun secara simultan profitabilitas, leverage, ukuran perusahaan, kepemilikan manajerial, kepemilikan institusional dan kepemilikan asing berpengaruh positif terhadap pengungkapan modal intelektual. Simpulan dari penelitian ini adalah profitabilitas, leverage, ukuran perusahaan dan kepemilikan asing terbukti mampu meningkatkan pengungkapan modal intelektual.
KOMUNIKASI ORGANISASI VERTIKAL SEBAGAI PEMODERASI PENGARUH KUALITAS SUMBER DAYA MANUSIA, BUDAYA ORGANISASI DAN TEKNOLOGI INFORMASI PADA PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL (Studi Kasus Pada Badan Keuangan dan Aset Daerah Kabupaten Kul Sri Ayem; Nur Fina Saputri
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine the effect of human resource quality, organizational culture and information technology on the application of accrual-based SAP with vertical organizational communication as a moderation variable. This research was conducted at BKAD Kulonprogo Regency. The respondents consist of 40 BKAD staff using simple random sampling method. The data used in the form of primary data by using questionnaires from some modified previous research, interviews, and observations. Moderation analysis with moderated regression analysis (MRA) test was used to analyze the data. The results of this study indicate that the quality of human resources positively affect the application of accrual-based SAP, organizational culture has a positive effect on the accrual-based SAP applications, information technology has no effect on the accrual-based SAP implementation, vertical organizational communication strengthens the relationship between the quality of human resources with the accrual-based SAP implementation, vertical organization does not reinforce the relationship between with the accrual-based SAP implementation, and vertical organizational communication does not reinforce the relationship between information technology and the accrual-based SAP implementation.Keywords: Accrual-Based SAP Application, Information TechnologyOrganizational Culture, Vertical Organization Communication, Quality of Human Resources
PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, OTONOMI FISKAL DAN KINERJA KEUANGAN PEMERINTAH DAERAH: STUDI PADA PROPINSI JAWA TENGAH DAN KALIMANTAN SELATAN Sri Suranta; Bandi Bandi; Muhammad Syafiqurrahman; Halim Dedy Perdana
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi Kinerja Keuangan Pemerintah Daerah. Penelitian ini menggunakan sampel Satuan Kerja (Satker) Pemerintah Kabupaten dan Pemerintah Kota pada Propinsi Jawa Tengah dan Kalimantan Selatan. Data yang digunakan diperoleh dari Laporan Keuangan Pemerintah Daerah (LKPD) tahun 2012 sampai tahun 2016. Faktor-faktor tersebut adalah Pendapatan Asli Daerah (PAD), Dana Perimbangan dan Otonomi Fiskal. Uji hipotesis menggunakan analisis regresi berganda. Hasil analisis regresi menyatakan bahwa ketiga varibel tersebut, baik Pendapatan Asli Daerah (PAD), Dana Perimbangan maupun Otonomi Fiskal mempengaruhi Kinerja Keuangan Pemerintah Daerah pada Propinsi Jawa Tengah dan Kalimantan Selatan.

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