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<![CDATA[CORPORATE GOVERNANCE DAN MANAJEMEN LABA PADA BEBERAPA PENELITIAN SKRIPSI PERGURUAN TINGGI, STUDI META ANALISIS ]]>
<![CDATA[Angeline, Angeline]]>;
<![CDATA[Meiden, Carmel]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v21i1.630
<![CDATA[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.]]>
<![CDATA[PROFITABILITAS, RISIKO KEUANGAN DAN NILAI PERUSAHAAN, DAN PRAKTIK PERATAAN LABA ]]>
<![CDATA[Lutfitasari, Feby]]>;
<![CDATA[Lutfillah, Novrida Qudsi]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v21i1.632
<![CDATA[The research purpose is to test the partial and simultaneous effect of the variabel of profitability, financial risk, and firm value to the income smoothing practices. This research is done by quantitative approach upon the companies registered in BEI for 2013-2015 periods. The results showed that there was no significant influence partially and simultaneously variableprofitability, financial risk and corporate value to the practice of income smoothing.]]>
<![CDATA[PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Jaya, Ajun Daruri]]>;
<![CDATA[Zulfikar, Rudi]]>;
<![CDATA[Astuti, Kurniasih Dwi]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v21i1.633
<![CDATA[This study aimed to analyze the influence of Independent Comission er and manajerial ownership on financial performance with accounting conservatism as an intervening variable. Independent Comissioner is m easured by total Independent Comissioner divided by total Independent Board, manajerial ownership is measured by share owned by mana jemen divided by total outstanding share, financial performance is proxied with Return On Asset and accounting conservatism is proxied by the Book to Market Ratio. The sample in this study are as many as 174 companies, and samples u sed in this study is a manufacturing company listed on the Indonesia Stock exchange during 2012-2016. The statistical method used is regression analysis with path analysis. The results show that better corporate governance, in terms of greater of independence commissioner and manajerial ownership shows to be a direct relation tofinancial performance. On the other hand , manajerial ownership lowered the financial performance via accounting conservatism. Howeever, in terms of greater independent commissioner does not lowered the financial performancce via accounting conservatism.]]>
<![CDATA[PENGARUH PENDAPTAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH ]]>
<![CDATA[Fatimah, Nabiyatun Nur]]>;
<![CDATA[Nopiyanti, Anita]]>;
<![CDATA[Mintoyuwono, Danang]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v21i1.628
<![CDATA[This research is a quantitative research that aims to determine the effect of Local Government Revenue and Balancing Fund on Local Expenditure. This research uses data of Local Government Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund of Regency and City in East Java Province as sample. Selection of Regency and City is done randomly after determining acceptable sample amount that is 100% from all Regency and City in East Java Province. Hypothesis testing in research using Multiple Linear Regression Analysis with SPSS program and 5% significance level (0,05). The results of the test indicatethat the variable of Local Government Revenue and General Allocation Fund have significant influence to the Regional Expenditure. While the variable of Special Allocation Fund and Revenue Sharing Fund have an insignificant effect on Local Expenditure.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA PERUSAHAAN ]]>
<![CDATA[Chintya, Chintya]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v21i1.634
<![CDATA[The purpose of th is study was to test empirically the influence of Intellectual Capital and Corporate Sociall Responsibility Disclosure to the performance of companies in Indonesia. Intellectual capital is measured using Pulic method (VAIC) and Corporate Social Responsibility Disclosure measured by using CSDI (CSR Index). Company performance is proxied with company profitability that is measured by Return on Assets. Data used in this study is secondary data, consist of annual reports, financial reports, and sustainability reports. The sample used in this study was chosen by using purposive sampling method with the aim to get the sample according to the criteria. The sample in this study amounted to 76, which consisted of 19 manufacturing companies of the basic and chemiccal industry sectors during the period 2013 to 2016. The results showed that intellectual capital and corporate social responsibility disclosure positively affect the financial performance of the company]]>
<![CDATA[MINAT MAHASISWA AKUNTANSI MERAIH GELAR PROFESI CHARTERED ACCOUNTANT (CA) ]]>
<![CDATA[Simorangkir, Panubut]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v21i1.629
<![CDATA[The purpose of this study was to obtain an overview of the knowledge and interests of students following the PPAk. This research was conducted by distributing research instruments in the form of questionnaires that were given directly to students who would complete their studies in the S 1 Accounting study program. Students who willbe asked to become respondents are asked to fill out a questionnaire. Grade Point Average (GPA) of students who are respondents above 3.25. The results showed that the existence of PPAk was not fully understood so that there were differences in motivation among respondents. Relevant students are very strongly influenced by the desire to get a job / career, whereas for extension students who generally have worked the interest in obtaining a CA degree is motivated by other than a desire for a career but also a desire to improve the quality of professionalism in accounting. Thus, it seems that the extension of students' understanding of the existence of PPAk is more comprehensive compared to regular students.]]>
<![CDATA[ANALISIS PERBANDINGAN KINERJA REKSADANA SAHAM MENGGUNAKAN METODE SHARPE DAN TREYNOR PADA REKSADANA SAHAM ]]>
<![CDATA[Bella, Clara]]>;
<![CDATA[Permadhy, Yul Tito]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v21i1.631
<![CDATA[This study aims to determine the comparison of stock mutual fund performance using sharpe method and treynor method. The research method used in this research is descriptive method with quantitative approach. The object of this study using all mutual fund shares listed on the Indonesia Stock Exchange period 2013-2016. The technique of determining the sample using purposive sampling method so that 66 mutual funds were chosen as research sample. The results of this study explain that there are differences in the results of the performance of stock mutual funds using sharpe method and treynor method on mutual fund shares listed on the Indonesia Stock Exchange (BEI) where each performance value fluctuates in the period 20132016. The results show that only a few stock mutual funds are above market performance by using sharpe method and treynor method during the period 2013-2016. The results show that only one stock mutual fund that has consistent performance above market performance during the period 2013-2016 using the sharpe method of equity fund Sam Equity Fund.]]>
<![CDATA[PROFITABILITAS, RISIKO KEUANGAN DAN NILAI PERUSAHAAN, DAN PRAKTIK PERATAAN LABA ]]>
<![CDATA[Feby Lutfitasari]]>;
<![CDATA[Novrida Qudsi Lutfillah]]>
<![CDATA[ EQUITY Vol 21, No 1 (2018): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v21i1.632
<![CDATA[The research purpose is to test the partial and simultaneous effect of the variabel of profitability, financial risk, and firm value to the income smoothing practices. This research is done by quantitative approach upon the companies registered in BEI for 2013-2015 periods. The results showed that there was no significant influence partially and simultaneously variableprofitability, financial risk and corporate value to the practice of income smoothing.]]>
<![CDATA[PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Ajun Daruri Jaya]]>;
<![CDATA[Rudi Zulfikar]]>;
<![CDATA[Kurniasih Dwi Astuti]]>
<![CDATA[ EQUITY Vol 21, No 1 (2018): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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Full PDF (590.101 KB)
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DOI: 10.34209/equ.v21i1.633
<![CDATA[This study aimed to analyze the influence of Independent Comission er and manajerial ownership on financial performance with accounting conservatism as an intervening variable. Independent Comissioner is m easured by total Independent Comissioner divided by total Independent Board, manajerial ownership is measured by share owned by mana jemen divided by total outstanding share, financial performance is proxied with Return On Asset and accounting conservatism is proxied by the Book to Market Ratio. The sample in this study are as many as 174 companies, and samples u sed in this study is a manufacturing company listed on the Indonesia Stock exchange during 2012-2016. The statistical method used is regression analysis with path analysis. The results show that better corporate governance, in terms of greater of independence commissioner and manajerial ownership shows to be a direct relation tofinancial performance. On the other hand , manajerial ownership lowered the financial performance via accounting conservatism. Howeever, in terms of greater independent commissioner does not lowered the financial performancce via accounting conservatism.]]>
<![CDATA[PENGARUH PENDAPTAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH ]]>
<![CDATA[Nabiyatun Nur Fatimah]]>;
<![CDATA[Anita Nopiyanti]]>;
<![CDATA[Danang Mintoyuwono]]>
<![CDATA[ EQUITY Vol 21, No 1 (2018): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v21i1.628
<![CDATA[This research is a quantitative research that aims to determine the effect of Local Government Revenue and Balancing Fund on Local Expenditure. This research uses data of Local Government Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund of Regency and City in East Java Province as sample. Selection of Regency and City is done randomly after determining acceptable sample amount that is 100% from all Regency and City in East Java Province. Hypothesis testing in research using Multiple Linear Regression Analysis with SPSS program and 5% significance level (0,05). The results of the test indicatethat the variable of Local Government Revenue and General Allocation Fund have significant influence to the Regional Expenditure. While the variable of Special Allocation Fund and Revenue Sharing Fund have an insignificant effect on Local Expenditure.]]>
