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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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INTERAKSI BUDAYA ETIS DAN KECERDASAN SPIRITUAL PADA HUBUNGAN MUATAN ETIKA DAN PERILAKU ETIS MAHASISWA (Survey pada Pendidikan Vokasi Akuntansi di Yogyakarta) Y, Rahmawati Hanny
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 20, No 1 (2017): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study aims to analyze the interaction of ethical culture, spiritual intelligence, ethical content, and students' ethical behavior. The population in this study is a student at one of the leading accounting vocational education institutions in Yogyakarta. Sampling technique in this research use purposive sampling. The number of samples in this study was 368 respondents. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that the content of ethics affect the student's ethical behavior. The interaction of ethical culture on the relationship between ethical content and ethical behavior suggests it can strengthen its influence. Similarly, the interplay of spiritual intelligence that demonstrates can strengthen the relationship between ethical content and student ethical behavior.

PENGARUH KOMITMEN PROFESIONAL, LOCUS OF CONTROL, KESERIUSAN PELANGGARAN DAN SUKU BANGSA TERHADAP INTENSI WHISTLEBLOWING (Studi Empiris pada Pemerintahan Daerah DKI Jakarta) Ridho, Muhammad Sidqi; Rini, Rini
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 19, No 1 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

The purpose of this study was to examine the influence of professional commitment,locus of control, seriousness of wrongdoing and ethnic group on whistleblowingintentions. The respondents in this research is financial staff in working units of local government (SKPD) DKI Jakarta. The sample in this research were 39 financial staff in 7 working unit of local government (SKPD) DKI Jakarta. The method of determining the sample uses convenience sampling method. Methods of analysis to test the hypothesis is multiple regression analysis. The results showed that the seriousness of wrongdoing affect the whistleblowing intentions. However, professional commitment, locus of control and ethnic group have no effect on whistleblowing intentions.

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 KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL INTERVENING Jaya, Ajun Daruri; Zulfikar, Rudi; Astuti, Kurniasih Dwi
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

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.

PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Rachmawati, Dwi; Pinem, Dahlia Br
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 1 (2015): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study was conducted to examine the effect of Profitability, Leverage and Firm Size on Firm Value at the Company's anufacturing base and chemical industry sectors listed in Indonesia Stock Exchange during the years 2013 to 2014. The population in his study amounted to 55 companies manufacturing industrial ector basic and chemical contained in the Indonesia Stock Exchange during 2013 to 2014. Samples were obtained in this study of 52 samples selected by purposive sampling method. After outlier data, which eventually resulted 48 samples to be analyzed and tested. Data were tested using multiple linear regression method. These esults showed that: Provitability significant positive effect on firm value, Leverage not significant effect on firm value and Firm Size positive effect on firm value.

IMPLEMENTASI PSAK 16 PADA ENTITAS PERBANKAN BUMN Simorangkir, Panubut
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 20, No 1 (2017): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Fixed assets are certainly instrumental to the activities of a company, for servicecompanies, for trading companies, as well as industrial companies. Value on fixed assets is not small. Therefore, it affects the company both in the statement of financial position and profit and loss of the company. The cost on a fixed asset will decrease due to the usage of the property, plant and equipment. The provisions governing property, plant and equipment are listed in PSAK 16 (convergence with IAS 16). The results of this research and analysis that have been done in this research, it can be concluded that the implementation of PSAK 16 in state owned enterprises (BUMN) banking industry industry for the year 2014-2015 can be done smoothly although there are difficulties in the stages to ensure the occurrence of impairment and market pricing. In general, all BUMN entities have applied PSAK 16 in accordance with the appropriate.

PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG DAN DIVIDEND PAYOUT RATIO (DPR) TERHADAP NILAI PERUSAHAAN oktavia, Oky; Desmintari, Desmintari
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 19, No 2 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study aimed to examine the effect of Profability, Policy Liabilities and Dividend Payout Ratio (DPR) of Company Value basic industry and chemical companies listed in Indonesia Stock Exchange period 2011 to 2014. The population in this study a number of 63 companies listed in Indonesia Stock Exchange. Data obtained from financial statements 2011 to 2014 that has been published. Obtained a total sample of 11 companies. The analysis technique used is multiple linear regression and hypothesis testing with constant 5%. The results showed that significantly effect profitability, policy liabilities does not have a significant effect and dividend payout ratio (DPR) does not have a significant effect. The coefficient of determination R square indicates 0.326 or 32.6% of explaining that the variable is explained by the variable company value and profitability, policy liability and dividend payout ratio (DPR) the remaining 67.4% is explained by other variables.

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.

FAKTOR-FAKTOR YANG MENENTUKAN AUDIT DELAY Surbakti, Lidya Primta; Mashuri, Ayunita Ajengtiyas Saputri
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 1 (2015): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study is performed to examine the effect of Auditor’s Opinion, Solvency Size CPA Firm and profitability toward the probability to Audit Report Lag in Consumer Goods Industry in Indonesian Stock Exchange over period 2010-2012. The population of this research is 35 Consumer Goods Industry companies listed on the Indonesia Stock Exchange over period 2010-2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 28 ompanies from 35 companies those are classified in Consumer Goods Industry in Indonesian Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. This research results that uditor’s Opinion , Size CPA Firm, Solvency and Gain-Loss are not ignificant effect to Audit Report Lag. We suggest for investors in ndonesian Stock Exchange that paying attention others factor that egards Audit Report Lag because with those information theycan make the best decision for their investment..

PENGARUH PENDAPTAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH Fatimah, Nabiyatun Nur; Nopiyanti, Anita; Mintoyuwono, Danang
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

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.

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krisno.septyan@upnvj.ac.id

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Kota depok,

Jawa barat

INDONESIA