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Kompartemen : Jurnal Ilmiah Akuntansi

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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

Search results for , issue "KOMPARTEMEN, Vol. XV No.2, September 2017" : 6 Documents clear

Pengaruh Capital Intencity Ratio, Free Cash Flow, Kualitas Audit, dan Leverage terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar Di BEI Fitria Ramadhani; Sri Wahjuni Latifah; Endang Dwi Wahyuni
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.2, September 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

The purpose of this research is to analyze the influence of variable capital intencity ratio, free cash flow, audit quality, and leverage to earnings management action. The population in this study is manufacturing companies listed on the BEI during the period 2013-2015. Tests on the formulation using multiple regression analysis methods contained in the SPSS program. Based on the result of this research indicate that variable of capital intencity ratio, free cash flow, and audit quality do not influence to earnings management action. While the leverage variable has an influence on earnings management. This is evidenced by the average value of high sample company leverage. Management will try to manage its profits to reduce the failure rate to pay corporate liabilities.Keywords: Earnings Management, Capital Intencity Ratio, Free Cash Flow, Audit Quality, Leverage

Pengaruh Corporate Governance Index terhadap Ketepatan Waktu Corporate Internet Reporting (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index) Cahyo Indra Dharmawan; Ihyaul Ulum; Endang Dwi Wahyuni
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.2, September 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

This study aimed at providing empirical evidence of the influence of corporate governance index on the punctuality of corporate internet reporting in companies registered in the Corporate Governance Perception Index (CGPI) in 2015. Data collection technique used was secondary data in form of CG index (corporate governance) and emails from IICG's official website, www.iicg.org and punctuality data to figure out which companies are implementing corporate internet reporting. The sample in this research was 30 companies registered in CGPI 2015. The analysis method used was descriptive statistic and logistic regression with SPSS software version 21. The result of logistic regression analysis indicated that corporate governance index (CGI) had a significant influence on the punctuality of corporate internet reporting (CIR).Keywords: corporate governance index, corporate governance perception index, corporate internet reporting, punctuality.

Analisis Pengungkapan Corporate Social Responsibility Perbankan Syariah Indonesia Berdasarkan Islamic Social Reporting Index Desy Retma Sawitri; Ahmad Juanda; A Waluya Jati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.2, September 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

The purpose of this research is to evaluate the data shown by Corporate Social Responsibility at shareea banks in Indonesia, which analyzed by ISR index. This research used a sampling method. The samples which are used for the purpose of this research are the purposive sampling taken from shareea banks at Indonesia which already registered on 2015 and 2016. The result of this research showed that Indonesia Muamalat Bank scored the highest at CSR at 86% and disclosed consistently, while Victoria Bank of Indonesia scored the lowest at 54%. The data also showed that there were four shareea banks which ranked as very informative, they were: Indonesia Muamalat Bank, Shareea Bank of Indonesia Nation, Mandiri Shareea Bank, and Central Asia Bank. There were also five shareea banks which simply ranked informative, they were: Mega Shareea Bank, Shareea Bank of Indonesia Citizen, Bukopin Shareea Bank, Shareea Bank of Banten of West Java and Panin Shareea Bank. Last, there were two banks which are evaluated as less informative namely Shareea Bank of Maybank Indonesia and Victoria Shareea Bank.Keywords: Corporate Social Responsibility, Shareea Banks, ISR index.

Pengaruh Rotasi, Reputasi dan Spesialisasi Auditor terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur yang Listed di BEI) Adib Azinudin Nizar
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.2, September 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

The study aimed to empirically examine the effect of auditor rotation, audit reputation, and audit specialization on audit quality. The population of data is the entire manufacturing companies listed on the Indonesia stock Exchange in the period 2012 to 2015. Based on this method, sample of 104 manufacturing firms were obtained from the period 2012-2015. Proxy measurements for audit quality are using earning benchmark. The logistics regression was used to analyse data. The results showed that auditor rotation affecting on audit quality, auditor reputation affecting on audit quality, and auditor specialization affecting on audit quality.Keyword: auditor rotation, auditor reputation, auditor specialization, audit quality.

Studi Fenomenologi: Praktik dan Makna Akuntansi bagi Wirausahawan Difabel Netra pada Usaha Mikro Diska Arliena Hafni
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.2, September 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

This study explained the meaning and understand how accounting is practiced by blind entrepreneurs in micro businesses. Institutional theory is used as a basis for understanding the accounting practiced by blind entrepreneurs in micro businesses. This research is qualitative research with intepretive paradigm and used transcendental phenomenology method. Research data obtained through interviews and observations. Stages of data analysis consist of apoche, phenomenology reduction, variation of imagination, and synthesis of meaning and essence. The results showed that the Accounting practiced by bilnd entrepreneurs is in the form of financial records and memory. In this case, blind entrepreneurs prefer to remember rather than record. The meaning contained in accounting practices by blind entrepreneurs in micro businesses leads to the fulfillment of internal business information. It also hinted that accounting is practiced in accordance with the needs and abilities of the implementers. Keywords: Accounting Practice, Blind Entrepreneurs, Transcendental Phenomenology

Kinerja Keuangan Berbasis Shari’ate Value Added Approach: Komparasi Antara Bank Umum Sharia dan Unit Usaha Sharia di Indonesia Sri Wahyuni; Pujiharto Pujiharto
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.2, September 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

This study aims to measure the financial performance of Islamic banking in Indonesia using Sharia Value Added Approach. In specific, objectives of this study is comparing financial performance between Islamic banking (sharia commercial banking) and sharia busness unit that measure using shari’ate value added approach. The object of this study is islamic banking covers Islamic Banking and Sharia Business Unit, with research period is 2010-2015. Sample selection using purposive sampling mehod. Financial performance was measued in this study is Return on Asset (ROA), Return on Equity (ROE), Net Profit to Productive Asset (NPPA), and Net Profit Margin (NPM). The result of this study shows that financial performance of Islamic banking is healty. There are a significant difference of ROA, ROE, and NPPA between sharia commercial banking and sharia business unit that measure using income statement approach and using sharia value added statement approach. But, NPM is not. The result of this study provides a significant contribution to developing Sharia Enterprise Theory. For manager of Islamic banking, Bank Indonesia and Sharia Financial Standard Board, the result of study can used to create policies related to measurement of Islamic Banking performance.Keywords: financial performance, shari’ate value added approach, Islamic banking, sharia business unit

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Kab. banyumas,

Jawa tengah

INDONESIA