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The Accounting Journal of Binaniaga
Published by STIE Binaniaga
ISSN : 25274309     EISSN : 25801481     DOI : https://doi.org/10.33062/ajb
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Accounting Journal of Binaniaga (Acc. J. Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management are covered by Acc. J. Binaniaga
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 1, No 02 (2016): December 2016" : 6 Documents clear
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND AUDIT QUALITY AGAINST THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY Darwin Marasi Purba
The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (882.235 KB) | DOI: 10.33062/ajb.v1i2.28

Abstract

This study aimed to get empirical evidence about the influence of good corporate governance consists of the proportion of institution ownership, board size, the proportion of independent commisioners, audit committee size and audit quality on the disclosure of corporate social responsibility with leverage as control variables.Population of this research are manufacturing companies listed in Indonesia Stock Exchange in 2014 the annual report contains disclosure of corporate social responsibility activities of companies which some 59 companies using purposive sampling technique. Methods of data analysis using descriptive statistical analysis and multiple linear regression.These results indicate that good corporate governance and audit quality has a significant effect simultaneously on the disclosure of corporate social responsibility of the company. However, partial test results showed that the proportion of institutional ownership, board size, the size of the audit committee and audit quality is not affected by the disclosure of corporate social responsibility. While the proportion of independent commisioners have a negative significant effect on the disclosure of corporate social responsibility.Keyword: good corporate governance, corporate social responsibility disclosure. 
THE INFLUENCE OF PROFITABILITY RATIOS, CAPITAL STRUCTURE AND SHAREHOLDING STRUCTURE AGAINST ON VALUE COMPANY (EMPIRICAL STUDY OF COAL MINING COMPANIES LISTED ON THE STOCK EXCHANGE OF INDONESIA YEAR 2011-2013) Gilang Ramadhan Fajri; Dwi Asih Surjandari
The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.303 KB) | DOI: 10.33062/ajb.v1i2.33

Abstract

This study has the objective to assess the "Influence of Profitability Ratios, Capital Structure and Shareholding Structure Against On Value Company (Empirical Study of Coal Mining Companies Listed on the Stock Exchange of Indonesia Year 2011-2013)" The analysis technique used in this research is multiple linear regression and hypothesis testing using tstatistic to test the partial regression coefficient and f-statistic to test the feasibility of the research model with a 10% level of significance. It also conducted a classic assumption test including normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. Based on the results of the study indicate that Profitability Return on equity positive effect on firm value. Earning pershare significant positive effect on the value of the company. The capital structure has a positive effect on firm value. institutional ownership has significant negative effect on the value of the company. Managerial ownership negatively affect the value of the company.Keywords: Profitability Ratios, Institutional Ownership, Managerial Ownership, Capital Structure, Corporate Values.
THE ROLES OF SYARIAH MICRO FINANCE INSTITUTION (LKMS) IN ELIMINATING THE POVERTY IN INDONESIA (CASE STUDY OF BAITUL MAAL WAT TAMWIL) Syarief Gerald Prasetya
The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.498 KB) | DOI: 10.33062/ajb.v1i2.29

Abstract

In accordance with BPS data mentioning that the total of poor people in Indonesia in September 2014 had reached 27.73 (10.96%), this total was still quite big eventhough it had been decreasing from time to time eversince. It explains that there are still many people leaving under poverty limitation. The main reason is that they do not have any sufficient financial capital to do their business since most of poor people are UMKM (Small and Middle Business class) people. Therefore BMT (Baitul Maal Wat Tamwil) has appeared to help grass-root people obviously as BMT roles has been able to increase their productivity accordingly. Relating to the total of poor people which had been reducing since 2009 up to September 2014 except in September 2013 it had increased due to the increasing price of the fundamental goods needed by the people refers to the increasing price of BBM (fuel) in June 2013. As a matter of fact, it is getting along with the increasing of BMT Institutions in Indonesia so that the existency of BMT has been the most important roles in elimination of the poverty in Indonesia.Keywords: baitul maal wat tamwil, poverty, micro finance institution. 
INTERNAL FRAUD AT SYARIAH BANKING IN INDONESIA IS A CERTAINTY Hamdani Hamdani
The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.84 KB) | DOI: 10.33062/ajb.v1i2.30

Abstract

This research has been describing an internal fraud happened at Syariah Banking in Indonesia. The development of Syariah banking should have to be in compliance with a good internal controlling system and management, otherwise, the internal fraud would happen either internally or externally. The bank with syariah principles should have to be applied accordingly in order to avoid any internal fraud happened in it which is tauhid, syariah and moral values. Nevertheless, such a value application is not quite easy to be implemented refers to Nabi Muhammad SAW has been shown the implementation of shidiq, fatonah, amanah and tabligh (ShiFat).Keyword : Internal fraud 
THE AFFECT OF THE SIZE OF COMMISSIONERS BOARD AND THE SIZE OF THE COMPANY REGARDING THE ENVIRONMENTAL DISCLOSURE Desy Anggrarini; Eindye Taufiq
The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.612 KB) | DOI: 10.33062/ajb.v1i2.31

Abstract

This research aims to examine and to prove empirically the size of Commissioners Board and the size of the Company regarding the Environmental Disclosure. It has been identifying the manufacturing companies registered in the Indonesia Stock Exchange Market as the samples. Sampling technique has applied purposive sampling method. Sampling is 92 from 149 manufacturing companies registered in the Indonesia Stock Exchange Market in 2014. This research has applied secondary data obtained from website www.idx.co.id. Hypothesis analysis of this research has applied the analysis of Multiple Linier Regression using SPSS 21 with a significant level of 5%. The result of this research has indicated that the size of a commissioners board has not affected the environmental disclosure, but the size of a company has unsignificantly affected the environmental disclosure.Keywords :  The size of a commissioners board, the size of a company, and the environmental disclosure. 
THE INFLUENCE OF APPLICATION SYSTEM QUALITY CONTROL IN THE PERFORMANCE OF AUDITORS (EMPIRICAL STUDIES) ABC KAP IN SOUTH JAKARTA IN 2009 – 2013 Blasius Febriyanto; Trisno Saputro; Dwi Asih Surjandari
The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.013 KB) | DOI: 10.33062/ajb.v1i2.32

Abstract

This study has the objective to determine the effect the independence, professionalism, professional ethics and integrity of client understanding of the performance of the auditors on an empirical study of the public accounting firm ABC in South Jakarta. The method used in sampling is convenience sampling. The number of questionnaires distributed 150 questionnaires. However, the back and can be used for further analysis of 120 questionnaires. Analysis of the data is to use multiple linear regression coefficient of determination see, the value of F statistics and statistical t. Results of this study showed that the independence, professionalism and ethics of the profession positive effect on the performance of auditors while understanding client integrity negative effect on the performance of auditors.Keywords:  Independent, Profesionalisme, Ethic of Professional, Client Integrity and Auditors Performance 

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