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Jurnal Equity

equity
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Published by Universitas Pembangunan Nasional Veteran Jakarta

ISSN : 02168545 EISSN : - DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal EQUITY mempublikasikan hasil penelitian dibidang ilmu akuntansi.

Arjuna Subject : -

Articles 172 Documents

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DETEKSI KECURANGAN PADA PELAPORAN KEUANGAN Wijaya, Satria Yudhia
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 19, No 2 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

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Kami menemukan bahwa artikel yang berjudul “DETEKSI KECURANGAN PADA PELPAORAN KEUANGAN” telah dipublikasi pada NEOBIS (jurnal Berkala Ilmu Ekonomi)Universitas Trunojoyo. Oleh karena itu, kami mencabut artikel tersebut dari EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Volume 19 Nomor 2 yang telah terpublikasi secara terbuka

STRUKTURASI KONFLIK PENYESUAIAN TEMUAN AUDIT MELALUI PENELITIAN HUBUNGAN ANTARA AUDITOR DENGAN KLIEN Abigail, Jane; Meiden, Carmel
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 19, No 1 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

The purpose of this study is to understand the meaning of structuration adjustment audit findings conflict, to examine the terms of the roles and relationships between the auditor and management of their clients in the process of audit completion. Structuration theory states that the perpetrator and interrelated structure, no structure without actors, as there is no action without structure. The object of this research is a public accounting firm and the client where researchers work, as the number of informants in this study is five people. This study uses a phenomenological approach, because this research is directly related to the symptoms that occur in the sphere of organized human interaction. The method used in this research is qualitative. The results of the study reflect that the relationship between the auditor and the client has two principal types, namely proactive and reactive. Clients tend to perform reactive action during conflicts in the adjustment of the audit findings, so that there will be formal andinformal actions in these interactions that will influence the outcome of the audit.

PENGARUH UKURAN DEWAN KOMISARIS DAN UKURAN DEWAN DIREKSI TERHARAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Thendean, Claudia Adelina; Meita, Iren
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study aims to determine the effect of Good Corporate Governance on Corporate Value with Intitusional Ownership as a moderating variable. In this study, Good Corporate Governance is measured by 2 variables, namely the size of the board of commissioners and the size of the boardof directors. The Company's value is measured by Earning Per Share. The sample of this research is 9 insurance companies listed on Indonesia Stock Exchange period 2011- 2015 period. The results of this study are the size of the board of commissioners and the size of the board ofdirectors does not affect the value of the company; The size of the board of commissioners and the size of the board of directors simultaneously has no effect on the value of the company; Institutional ownership may moderate the size of the board of commissioners to the value of thecompany; And institutional ownership can moderate the size of the board of directors against corporate value.

CORPORATE GOVERNANCE DAN MANAJEMEN LABA PADA BEBERAPA PENELITIAN SKRIPSI PERGURUAN TINGGI, STUDI META ANALISIS Angeline, Angeline; Meiden, Carmel
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Topic about corporate governance effect on earnings management has been researched by many researcher and still exist until now. The existing research provides both consistent and inconsistent results with different levels of significance. This study aims to integrate thesis results of higher Education related to the topic of corporate governance effect on earnings management in Indonesia period 2004-2014. Data collection method use observation method with as the output thesis. The sample of this research is 23 thesis student of higher education. The sampling technique is purposive sampling technique. Researcher use meta analysis technique to integrate the result of the thesis research and show conclusions related to the effect of corporate governance on earnings management. The result of this research shows that managerial ownership, institutional ownership, the size of the board directors and the size of board commissioners effect earnings management. The correlation of the weak independent variable to the dependent variable is shown by the average correlation value below 0.25. In addition, this study also proves that the validity of agency theory in several manufacturing companies, banking, LQ45 in the study period 2004 - 2014.

PENERAPAN AKUNTANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GEREJA KRISTEN EQUITY JAWA WEDI Prabowo, Wahyu Jati Agung; Kurniasih, Lulus
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 20, No 2 (2017): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study discusses the application of accounting, accountability andinternal control contained in the Gereja Kristen JawaWedi Klaten, because a lot of corruption in religious institutions. The purpose of this study was to analyze and evaluate the implementation of accounting, accountability and internal controls exist in Gereja Kristen Jawa Wedi Klaten. The method used in this research is qualitative descriptive method, that is by direct observation, interviews, and literature. This research was conducted in Gereja Kristen JawaWediKlaten which is a non-profit religious organization. Research results obtained Gereja Kristen Jawa Wedi Klaten namely the application of accounting, accountability, and internal controls are already well underway, but there are some shortcomings that reporting is not in accordance with IAS 45, the employee who is not competent, and yet there is a good division of labor

PENGARUH OPINI AUDIT DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA PEMERINTAH KABUPATEN/KOTA DI INDONESIA Kusuma, Priyan Mardya; Kurnasih, Lulus
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 20, No 1 (2017): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Due to the increasing authority of local governments, a systematic monitoring and evaluation system is needed to measure performance achieved by a local government. From the financial side, the Local Government Financial Report (LKPD) shows the accountability of a local government. With the quality of financial statements and information in it, it is expected that the performance of local government can increase. The purpose of this research is to know the influence between audit opinion and the characteristics of local government represented by variable of level of local government wealth, level of dependency on central government, and regional expenditure on local government performance. Samples were conducted on 440 district / city governments in Indonesia in 2015. The data analysis technique used is multiple linear regression. Based on the test results found that the level of local wealth have a positive effect on the performance of local government. The level of dependence on the central government negatively affects the performance of local governments. While the variables of audit opinion and regional expenditure do not affect the performance of local government.

REFORMULASI INDEKS PENGUNGKAPAN ENTITAS SYARIAH DAN KEUNIKAN BERAGAM KEBIJAKAN NILAI SYARIAH DI BEBERAPA NEGARA Septyan, Krisno
Jurnal Equity Vol 19, No 2 (2016): Juli-Desember 2016
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This research’s aim is to giving the altervative disclosure index for shariah company.Researcher’s used shariah enterprise theory to make a new disclosure index, the first step is combine among disclsoure index are AAOIFI Index, Islamicity disclsore index and Islamic Social Reporting, then eliminate a few point form those index based on shariah etics, academic’s perspective and regulation in some countries. In other side, researcher’s used content analysis method in six countries are Indonesia, Malaysia, Bahrain, Qatar, Iran and UK. Result is a make new disclosure index that showing the God is a highest stakeholder in company, care about all stakeholder such as employee, nature, duafa etc. While, content analysis’ result shows new found things related unique policy in each company in some countries.

PENGARUH UKURAN PERUSAHAAN, DEWAN KOMISARIS DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR) Novianti, Dewi Ratna; Praptiningsih, Praptiningsih; Lastiningsih, Noegrahini
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This research is using quantitative study aimed to see whether there are influence of Firm Size, Board of Commissioners and Capital Intensity on Effective Tax Rate (ETR). The sample in this study a number of 67 manufacturing companies listed on the Indonesia Stock Exchange period 2014 – 2016 by using purposive sampling method. Data obtained from the financial reports in the publication. The number of sample obtained as many as 67 companies with a total sample of 201 samples. After reduce the data outlier, data eventually resulted in 147 samples ready to be analyzed and tested. Analysis technique used was multiple linier regression with a level of significance of 5%. The results of this study suggests that (1) Firm Size has significant effect on the Effective Tax Rate (ETR), (2) Board of Commissioners was not significant effect on Effective Tax Rate (ETR), (3)Capital Intensity effect significantly to Effective Tax Rate (ETR).

PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2012 DAN 2013 Saputra, Yuda Dwi; Desmintari, Desmintari
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 1 (2015): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This objective of this research is to test the effect of Profitability,Liquidity and StructureAssets on Capital Structure. The independent variable in this study was Profitability,Liquidity and Structure Assets, while the dependent variable in this study is the CapitalStructure. The population of this research is 139 manufacturing companies listed on theIndonesia Stock Exchange 2012 and 2013 period. The data were obtained from publishedfinancial statements of the company. Through purposive sampling technique obtained atotal sample of 50 companies. The analysis technique used is multiple linear regressionusing IBM SPSS (Statistical Product and Service Solutions) version 21.0. The resultsshowed simultaneous Profitability, Liquidity and Structure Assets significant effect on theCapital Structure. While partially variables that doesn’t significantly influence theprofitability and Structure Assets of Capital Structure, while variable Liquiditysignificantly influence the Capital Structure.

PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN PADA SUKU DINAS PEMERINTAHAN DI DKI JAKARTA Putra, I Gede Eka Dharma; Mintoyuwono, Danang
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 20, No 2 (2017): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

The study aims to determine the influence of budgetary participation, budget emphasis and organisation commitment on budgetary slcak. Respondents were studied were departement chief, head of subsection, and section chief in departements at west jakarta, south jakarta, north jakarta, central jakarta, and east jakarta . Data collection techniques in this research using primary data by distributing questionnaires to 211 respondents. Technique data processing was performed using SPSS 21 and assisted by using microsoft office 2010. The variables studied consisted of budgetary participation, budget emphasis, organisation commitment and budgetary slack. The analysis used to test this research is multiple linear regression test. Partial results of the study showed absence of budgetary participation significant effect on budgetary slack, the absence of budget emphasis on budgetary slack, and absence of organisation commitment on budgetary slack. From the results of simultaneous studies showed a significant effect between the variables of budgetary participation, budget emphasis, organisation commitment on budgetary slack.

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jurnalequity@upnvj.ac.id

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Journal Mail Official
krisno.septyan@upnvj.ac.id

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Kota depok,

Jawa barat

INDONESIA