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INDONESIA
Kompartemen : Jurnal Ilmiah Akuntansi
Published by Universitas Muhammadiyah Purwokerto
ISSN : 16931084     EISSN : 25798928     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Kompartemen: Jurnal Ilmiah Akuntansi is a scientific journal published by Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto as a medium of accounting research, along with its development.
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "KOMPARTEMEN, Vol. XIII No.2, September 2015" : 6 Documents clear
ANALISIS RESPON PASAR TERHADAP PENGUMUMAN SAHAM BONUS PADA BURSA EFEK INDONESIA Siti Murtopingah; Rina Mudjiyanti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIII No.2, September 2015
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v13i2.1767

Abstract

This study is to analysis the market response to the announcement of bonus share in Indonesia Stock Exchange. The response is indicated by the abnormal return. The method applied is event study using windows 15 days, 7 days before announcement and 7 days after announcement. The sample was selected purposively method in observation period of 2008 – 2014. Along the period, 24 companies were taken as sample. A hypothesis testing was done using paired sample t test. The statistical analysis proves that there is no significant difference of abnormal return between the period before and the period after the bonus share announcement.Keywords : Bonus Share, Market Response, Abnormal Return, Event Study
PENGARUH KEPEMILIKAN MANAGERIAL, PROFITABILITAS DAN KESEMPATAN INVESTASI TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013 Merlinda Silfiana
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIII No.2, September 2015
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v13i2.1772

Abstract

This study aims to analyze the managerial ownership, profitability, and investment opportunity set on dividend policy on companies listed in Indonesian Stock Exchange 2009-2013. The variables used are managerial ownership, profitability, market to book value and growth companies. The total of the sample which used in this study is 30 companies. This study uses quantitative approach with multiple regression method. This study found that incompanies listed 2009-2013; managerial ownership, profitability, market to book value and growth companies are simultaneous significantly affect dividend policy. Partially, only market to book value is positive significantly affect dividend policy, and another are managerial ownership and profitability are negative significantly affect dividend policy. While the growth companies is positive not significantly affect dividend policy.Keywords: dividend policy, managerial ownership, profitability, market to book value and growth companies
PENGARUH RASIO KESEHATAN BANK TERHADAP KINERJA KEUANGAN BANK SYARIAH PERIODE 2010-2013 Iwan Fakhruddin; Tri Purwanti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIII No.2, September 2015
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v13i2.1768

Abstract

The research was aimed to analyze the effect of risk base bank ratio to the financial performance of syariah bank listed in Central Bank of Indonesia. The population covered all syariah Bank and the sample was 11 syariah Bank. Then, the data analyze through double regression. The research showed that Capital Adequacy Ratio (CAR), Non Performing Ratio (NPF), Operational efficiency Ratio (OER), Financing to Deposit Ratio (FDR), Quality of Productive Active (KAP) effected simultaneously to Return of Asset (ROA). CAR variable had positive and significant effects to ROA. NPF contributed negative and significant effects to ROA. OER comprised negative and significant effect to ROA. FDR had positive and significant effect to ROA. KAP got negative and significant effect to ROA.Keywords : CAR, NPF, OER, FDR, KAP, and ROA.
PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TERHADAP PERGANTIAN AUDITOR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Gustha Priyatna; Hadi Pramono
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIII No.2, September 2015
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v13i2.1769

Abstract

This research aimed at examining the impact of financial distress, management switching, company growth and audit opinion toward auditor switching. Financial distress was measured by dummy, if a company had more than 100% DER ratio, it would be given 1 point and one with less than 100% DER ratio would given 0 point. Company growth was measured by using company selling. Audit opinion was measured by using dummy, if client company received unqualifed opinion report with explanatory language, qualifed opinion report, adverse opinion report and disclaimer of opinion report would be given 1 point and company with unqualifed opinion report would be given 0 point. The sample of this research was manufacturing company listed in Indonesian busary effect in 2011-2013. For taking the data, the researcher apllied purposive sampling which result 69 companies. The analysis method used was logistic regression. The hypothesis result showed that financial distress and management switching didn’t give any positive effects toward the auditor switching. While the company growth and audit opinion didn’t give any negative effects toward auditor switching.Keywords: auditor switching, financial distress, management switching, company growth, audit opinion.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, DEBT TO EQUITY RATIO DAN UNEXPECTED EARNINGSTERHADAP EARNING RESPONSE COEFFICIENT Siswanty Rahma Susanti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIII No.2, September 2015
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v13i2.1770

Abstract

The purpose of this study was to determine the positive effect of disclosure of Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), and Unexpected Earnings (EU) response to Earning Coefficient (ERC). The analytical tool used in this study is multiple regression method. Samples used as many as 20 consumer goods companies listed on the IDX in 2011-2014. Based on the results of the research found that simultaneously Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), and Unexpected Earnings (EU) affect the response Earning Coefficient (ERC). While partially Corporate Social Responsibility (CSR) is not significant positive effect on Earning Response Coefficient (ERC), Debt to Equity Ratio (DER) is not significant positive effect on Earning Response Coefficient (ERC) and Unexpected Earnings (EU) has positive effect sigifikanterhadap Earning response coefficient (ERC).Keywords: Disclosure of Corporate Social Responsibility (CSR), Debt to Equity Ratio, Earnings danUnexpected (EU)
PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PROFESI DIPANDANG DARI SEGI GENDER PADA PERGURUAN TINGGI DI PURWOKERTO Idnas Apriliastuti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIII No.2, September 2015
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v13i2.1771

Abstract

This study aims to examine whether there are differences in students perceptions of the accounting professional ethics in terms of gender. This study uses primary data collected by distributing questionnaires to selected respondents. The method used in sampling is purposive sampling with the criteria registered as accounting student at universities in Purwokerto, had taken auditing courses 1, an still be an active student at faculty of economics at universities in Purwokerto. The research hypothesis testing using statistical test is an independent sample t-test with a significant level of 0,05. The results and discussion of the research shows that a significant liability with a value of 0,980 is more than 0,05. Public interest with a significant value of 0,085 is more than 0,05. Integrity with a significant value of 0,249 is more than 0,05. Objectivity with a significant value of 0,758 more than 0,05. Competence and professional prudence with a significant value 0,695 more than 0,05. Confidentiality with a significant value of 0,567 is more than 0,05. Professional behavior with a significant value of 0,495 is more than 0,05. Technical standards with a significant value of 0,970 is more than 0,05. With this perception of the ethics of the proffesion of accounting stundents by gender differents significantly.Keywords : Perception, Students Accounting, Professional Ethics, and Gender

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