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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.

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).

KEBIJAKAN HUTANG, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA AKRUAL Yudy, Yudy; Susanto, Yulius Kurnia
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

The purpose of the study was to obtain empirical evidence about the effect of debt policy, director size, director independence, institutional ownership, and female directors on accrual earnings management. Samples were obtained through purposive sampling method as many as 102 manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. The results showed that debt policy had a significant effect on accrual earnings management. While the director's size, director's independence, institutional ownership, and female directors do not have a significant effect on accrual earnings management. Management does not dare to make accrual earnings management because they get close supervision from creditors.

PENGARUH SKEPTISISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT Nugrahaeni, Suci; Samin, Samin; Nopiyanti, Anita
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Suhartini, Dwi; Megasyara, Ira
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This research aims to test the influence of corporate social responsibility (CSR) against the company's value and profitability, as well as how the influence of corporate social responsibility disclosures of the company's profitability as an intervening variable. There are about 70% Indonesia environmental damage caused by mining operations that implement CSR programs and mining companies can reduce the environmental impact of such business. This research uses a quantitative approach to the analysisof data by the method of partial least square (PLS). Population as many as six company the mining sector listed on the effect indonesia of 2012-2016 .A method of the sample collection use purpose of sampling , as many as 30 report a finance company. This research result indicates that csr not contributing to value of enterprise, but contribute to profitability. Profitability capable of being variable intervening between relations csr on the company, it means profitability high giving effect to the high value of enterprise.

HUBUNGAN KESULITAN KEUANGAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016 Feldo, Ferix; Rinaningsih, Rinaningsih; Yuliati, Retno
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This research aims to know how the relationship between financial distress as measured by manajemen laba using Discretionary value Accruals (DA). This research use quantitative approach and the population used is the all of company listed in the Indonesian Stock Exchange period 20102016. Research conducted using multiple linear regression. The result of the research indicate (1) there is a negative significant relationship between financial distress in distress1 category characterized by a negative net income during the current year with warnings management. (2) there is no significant relationship between financial distress in distress2 category characterized by negative working capital during the current year with manajemen laba, (3) there is on relationship between financial distress in distress3 category characterized by negative net income and working capital during the current year withmanajemen laba.

PENGARUH UKURAN PERUSAHAAN, DEWAN KOMISARIS DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR) Dewi Ratna Novianti; Praptiningsih Praptiningsih; Noegrahini Lastiningsih
EQUITY 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 KONSERVATISME AKUNTANSI, DEBT TO TOTAL ASSETS RATIO, LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA Christy Kurniawan; Rosita Suryaningsih
EQUITY Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

The objective of th is research is to examine the effect of accounting conservatism, debt to total assets ratio, liquidity, profitability, and firm size both partially and simultaneously towards earnings quality.In this research, accounting conservatism was measured by CONACC, liqui dity was measured by current ratio, profitability was measured by return on assets, and firm size was measured by log total asset, while earnings quality was measured by earnings response coefficient. The objects of this study are manufacturing companies which were listed in Indonesia Stock Exchange for period 2013 until 2015. The sample are 39 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and historical share prices. The testing method used in this research is multiple linear regression. The result off this study are (1) accounting conservatism has a positive significant effect towards earnings quality (2) debt to total assets ratio has a positive significant effect towards earnings quality (3) liquidity has no positive effects towards earnings quality (4) profitability has a positive significant effect towards earnings quality (5) firm sizehas no positive effects towards earnings quality (6) accounting conservatism, debt to total assets ratio, liquidity, profitability, and firm size simultaneously have a significant effect towards earnings quality.

KEBIJAKAN HUTANG, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA AKRUAL Yudy Yudy; Yulius Kurnia Susanto
EQUITY Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

The purpose of the study was to obtain empirical evidence about the effect of debt policy, director size, director independence, institutional ownership, and female directors on accrual earnings management. Samples were obtained through purposive sampling method as many as 102 manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. The results showed that debt policy had a significant effect on accrual earnings management. While the director's size, director's independence, institutional ownership, and female directors do not have a significant effect on accrual earnings management. Management does not dare to make accrual earnings management because they get close supervision from creditors.

PENGARUH SKEPTISISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT Suci Nugrahaeni; Samin Samin; Anita Nopiyanti
EQUITY Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Jurnal Equity

Contact Email jurnalequity@upnvj.ac.id

Phone -

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

Editorial Address -

Location Kota depok, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Jurnal Equity

Contact Email
jurnalequity@upnvj.ac.id

Phone
-

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

Editorial Address
-

Location
Kota depok,

Jawa barat

INDONESIA