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AKURASI: Jurnal Riset Akuntansi dan Keuangan
Published by Lembaga Pengembangan Manajemen dan Publkasi Imperium
ISSN : -     EISSN : 26852888     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKURASI: Jurnal Riset Akuntansi dan Keuangan edisi Perdana (Vol 1, No 1, Mei - Agustus 2019) diterbitkan oleh Lembaga Pengembangan Manajemen dan Publikasi Imperium. AKURASI menggunakan metode peer-review dan online first, dimana artikel yang sudah dinyatakan diterima oleh tim editorial akan langsung di online kan pada tiga periode terbit yaitu Januari - April, Mei - Agustus, dan September - Desember.
Arjuna Subject : -
Articles 92 Documents
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PENGARUH MANAJEMEN MODAL KERJA DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Aldo Hartawan; Siti Ruhana Dara
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i2.128

Abstract

This research aims to analyze the effect of receivable turnover, working capital turnover, inventory turnover and debt-equity ratio on financial performance subsector food and beverage companies listed in the Indonesia Stock Exchange period 2014-2018. The research method is a multiple linear regression analysis and analysis method with panel data. The sample is taken by using purposive sampling method, there are 17 companies that meet the criteria. In measuring the working capital management as an independent variable, financial ratios are frequently used receivable turnover, working capital turnover, and inventory turnover. Capital structure frequently used the debt-equity ratio. In measuring financial performance, financial ratios are frequently used to return on equity. the result of the analysis indicates that working capital turnover has a significant effect the financial performance. Receivable turnover, inventory turnover, and the debt-equity ratio has no significant effect on financial performance. And simultaneously overall receivable turnover, working capital turnover, inventory turnover, and debt-equity ratio have a significant effect on financial performance.
PERAN PERPUTARAN PERSEDIAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS Nurul Qhasanah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the relationship between inventory turnover and sales growth on profitability. The research data is the financial statements of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2014 - 2018, using a purposive sampling method obtained by 23 companies. Data analysis using panel data regression with the help of the EVIEWS program. The results show that inventory turnover and sales growth are two important components that can affect company profitability. The implications and limitations are explained in this article.
PENCAPAIAN TARGET LEVERAGE MELALUI SPEED OF ADJUSTMENT KARAKTERISTIK PERUSAHAAN Yasir Maulana; Ayus Ahmad Yusuf
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i2.131

Abstract

This paper aims to determine the effect of company characteristics on target leverage with the relation of the speed of adjustment to target leverage. The speed of adjustment is examined to complete the analysis of the concept of dynamic capital structure in Indonesia. The characteristics of the companies studied are profitability, company size, company growth, industry, tangibility, inflation and the deficit and financial surplus of companies in the property, real estate and construction sectors listed on the Indonesia Stock Exchange in 2008 to 2015. The results of this study show that property, real estate, and construction sector companies are significantly implementing leverage targets. The data also shows that there is a significant effect of speed of adjustment to the leverage target which is faster when the company has a financial surplus compared to when the financial deficit.
HUBUNGAN KARAKTERISTIK TUJUAN ANGGARAN DAN KINERJA APARAT PEMERINTAH DAERAH Inne Marita; Swarmilah Hariani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i1.145

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Karakteristik Tujuan Anggaran terhadap Kinerja Aparat Pemerintah Daerah. Objek penelitian ini dilakukan pada 15 SKPD (Satuan Perangkat Kerja Daerah) bagian perencanaan atau anggaran dan keuangan Provinsi DKI Jakarta. Penelitian ini dilakukan terhadap 76 responden dengan menggunakan data primer melalui kuesioner yang disebarkan langsung kepada para responden. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi liner berganda. Hasil penelitian ini menunjukan bahwan partisipasi anggaran, umpan balik anggaran dan kesulitan tujuan anggaran tidak berpengaruh terhadap kinerja aparat pemrintah daerah. Sedangkan variabel kejelasan tujuan anggaran dan variabel evaluasi anggaran berpengaruh terhadap kinerja aparat pemerintah daerah. Hasil uji simultan mengungkapkan bahwa variabel partisipasi anggaran, kejelasan tujuan anggaran, evaluasi anggaran, umpan balik anggaran serta kesulitan tujuan anggaran secara bersama-sama berpengaruh terhadap kinerja aparat pemerintah daerah.
EVALUASI FAKTOR EKONOMI MAKRO DALAM MEMPENGARUHI HARGA SAHAM Slamet Ardi Restiawan; Rinda Asytuti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i1.155

Abstract

This study was used to determine the effect of macro economy on stock price of PT Telkom's. The condition of macro economic includes SBI, rupiah exchange rate, inflation, and also money supply. This type of research is quantitative using secondary data. The data taken is monthly closing of each variable, the sample used is saturated as much as 48 months. The data analysis method used is multiple linear regression analysis which previously met the classic assumption test requirements and also the hypothesis test. From the results of the analysis, it is known that SBI, rupiah exchange rate, inflation, money supply affect the stock price. Implications and suggestions are explained in the article
LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH BAGI PELAKU USAHA MIKRO Ati Harianti; Ludwina Harahap; Hendyansyah Hendyansyah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i1.159

Abstract

Abstract- Financial statements are a source of financial information for the entity measuring the performance. The financial statements are prepared in certain accounting standards (SAK); General IFRS-based, ETAP or EMKM, according to business size classification. For small and micro businesses (SME’s), based on SAK EMKM. The standards have been modified several times. Simplification is carried out to make it easier for micro and small entities to prepare financial reports based on standards, however, in fact, is that SMEs mostly do not make business financial reports with or without accounting standard. The standard is still considered to be too difficult for micro and small entities. This research was conducted to determine the perceptions of micro-businesses in preparing financial statements based on SAK EMKM. By using primary data and the results of small focus group discussions, as well as testing using Structural Equation Modeling, there are 2 factors that significantly influence the perceptions of SMEs in making financial reports, those are the benefits of the Financial Statements and the timing of the preparation of Financial Statements. The SME’s know the benefits/advantages of preparing Financial Statements, while the challenges faced are the lack of knowledge about accounting records and the lack of sufficient time to make financial reporting.
FAKTOR PENENTU HARGA SAHAM SEKTOR OTOMOTIF: PERAN KEBIJAKAN DIVIDEN, PROFITABILITAS, UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITY Oktavia Aqma Roza; Diyan Lestari
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i1.160

Abstract

This study aims to analyze the effect of dividend policy, profitability, firm size, and growth opportunity on stock prices in automotive companies during 2009-2017. This study was performed by 13 automotive companies. The sampling technique used in this research is purposive sampling method. This study has 8 companies. Data are analyzed using panel regression and hypothesis test (t statistic). The result showed that dividend policy does not affect the stock prices while profitability, firm size and growth opportunity had an effect on the stock price.
PENGARUH DIVIDEN PAYOUT RATIO, TINGKAT PERTUMBUHAN, DAN UKURAN PERUSAHAN TERHADAP STRUKTUR MODAL PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA PERIODE 2013-2017. David David; Basuki Toto Rahmanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i1.161

Abstract

Abstract: This study aims to determine the effect of dividend payout ratio, firm size, and company growth rate on the capital structure of pharmaceutical companies in Indonesia Stock Exchange year 2013-2017. The sample selection technique used purposive sampling and research sample obtained 9 companies. The data analysis method used is multiple linear regression analysis. Data analysis techniques used are classical assumption test and multiple linear analysis. Based on the results of the analysis shows that the dividend payout ratio does not affect the capital structure, firm size does not affect the capital structure, corporate growth has no effect on capital structure.
TINGKAT KEMANDIRIAN KEUANGAN RUMAH SAKIT UMUM PUSAT BADAN LAYANAN UMUM MILIK KEMENTERIAN KESEHATAN REPUBLIK INDONESIA Indah Kusuma Astuti; Swarmilah Hariani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i2.177

Abstract

The purpose of this study is to determine the effect of financial performance as measured by indicators of current ratio, fixed asset turnover, return on asset and service performance as measured by indicators of bed occupancy ratio, turn over interval, and length of stay on the level of hospital financial independence. Object this research is a public hospital owned by the Ministry of Health of the Republic of Indonesia which has become the Public Service Agency (BLU). This study uses secondary data in 2016-2018.The results of this study indicate that financial performance (current ratio, fixed asset turnover, return on asset) and service performance (bed occupancy ratio, turn over interval, length of stay) together the same have a positive influence and significantly to the independence of the financial hospital measured by the indicator cost recovery rate. Partially, current ratio has a negative effect significant, fixed asset turnover have a positive effect not significant, return on assets have a positive effect of significant, bed occupancy ratio has a positive effect not significant, turn over interval have a positive effect not significant, and the length of stay have a negative effect not significantly to the independence of the financial hospital measured by the indicator cost recovery rate.
PENGARUH EPS, ROE, GROWTH OPPORTUNITY DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN Katya Komalasari; Diyan Lestari; Moch Fathony
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i2.183

Abstract

Abstract: This study aims to analyze the effect of EPS, ROE, growth opportunity, and firm size on capital structure in property & real estate companies in 2011-2016 which is listed in IDX. The data used in this study are secondary data published in IDX. The number of samples taken is 31 property & real estate companies that have passed the Purposive Sampling. The analytical technique used is multiple linear regression that aims to obtain a comprehensive picture of the relationship between two or more variables with the dependent variable. The result of this study shows that EPS and ROE do not affect the capital structure. Growth opportunity has a positive and significant influence on capital structure. SIZE has a negative but significant influence on capital structure. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh EPS, ROE, growth opportunity dan ukuran perusahaan terhadap struktur modal pada perusahaan di sektor properti & real estate di Indonesia pada tahun 2011-2016. Data yang digunakan pada penelitian adalah data sekunder yang diterbitkan oleh IDX, dan juga situs- situs resmi yang memiliki validitas yang baik pada periode tahun 2011-2016. Jumlah sampel yang diambil adalah 31 perusahaan properti & real estate yang telah melewati tahap Purposive Sampling. Teknik analisa yang digunakan adalah regresi linier berganda yang bertujuan untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara dua variabel atau lebih dengan variabel dependen. Hasil penelitian dengan model Fixed Effect menunjukkan EPS dan ROE tidak memiliki pengaruh terhadap struktur modal. Growth opportunity memiliki pengaruh positif dan signifikan terhadap struktur modal. SIZE memiliki pengaruh negatif tetapi signifikan terhadap struktur modal

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