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INDONESIA
Indonesian Journal of Accounting and Governance
Published by Universitas Agung Podomoro
ISSN : 25797573     EISSN : 27155102     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Environmental Science
Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate governance.
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Articles 5 Documents
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Search results for , issue "Vol 1, No 2 (2017): DEC" : 5 Documents clear
DAMPAK PENGHINDARAN PAJAK, KEPEMILIKAN BLOCKHOLDER, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN Meco Sitardja
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 2 (2017): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i2.7

Abstract

The objective (s) of this research wasanalyzing whether tax avoidance, blockholder ownership, independent commissioner, and audit committee have any influence to firm value. This researchusessecondary data andpurposive samplingconsisting of 72 listed companiesin the manufacturing sector in Indonesia. The data was analysed in SPSS using multiple regression. The result shows that tax avoidance, institutional ownership, and independent commissionerdon’t influence significantly on firm value. Then, audit committee has positiveimpact on firm value.Simultaneously, tax avoidance, blockholder ownership, independent commissioner, and audit committee have significant impact on firm value.
ANALISIS HUMAN CAPITAL READINESS PADA PERUSAHAAN PERDAGANGAN INDONESIA (PERSERO) Sri Handayani
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 2 (2017): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i2.8

Abstract

This research aims to review the gaps between human capital employed and the actual needs of PT. PPI (Ltd.) in achieving the corporate objectives. The Company is built with the vision and mission that are translated into corporate actions towards the achievement of corporate goals. The company's mission must be communicated clearly to all stakeholders, especially employees, because employees play an important competency for successful mishievin. Through this study, the HR department is expected to be able to measure the contribution of human capital in the process of achieving corporate goals. The measurement is intended to allow the HR department to provide and develop competence in accordance with company requirements, to achieve corporate objectives. The results of this study conclude that the availability of human capital PT. PPI (Ltd.) only reached 65 percent. By that illustrated, the percentage of PT. PPI (Ltd.) doesn’t have the human capital needs in the achievement of company goals, so PT. PPI (Ltd.) needs a strategic initiative to address the inconsistency, which are recruitment and training on the job strategies in the company.
THE IMPLEMENTATION OF PSAK NO.65: A SURVEY TOWARDS FAMILY BUSINESS DOMINATION IN INDONESIA Eka Putri Pertiwi; Liana Rahardja
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 2 (2017): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i2.9

Abstract

This study examines the factor to assess control over an investee as the implementation of PSAK No. 65.  The research scope is level of share ownership as assessment of rights that give an investor power over an investee. Since most companies in Indonesia are family business, so the implementation of PSAK 65 is facing the challenge to be effective or not. The research sample used is 147 companies listed in IDX as of year 2015. We measure assessing control over an investee by the fulfillment of criterion whether shareholders either majority or minority have direct activities and controlled an investee as a board of management. The result shows tendency of bias in implementing PSAK 65 due to Indonesia’s business nature. It is found that 68% companies are heldby 11 closed related families. Still, the remaining 4 families are also “interrelated” that means far related families
ANALISIS PENGARUH BIAYA OPERASIONAL PADA PERUSAHAAN PENERBANGAN NASIONAL Dheny Biantara
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 2 (2017): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i2.10

Abstract

Summarized Indonesian airline executive views on the reason for the cost problem in mayor airline and on the potential areas and measures of cost reduction in airline operation. Present an introduction survey where 3 executives from 3 Indonesian airlines were respondent. In the executive opinion the cost problem in mayor Indonesian airline is primarily due to fuel and oil pricing and money currency. Of the various function in airline maintenance was seen as least cost efficiency, whereas flight operation was seen as an area with most potential for cost reduction. Indonesian airline had made route and fleet changes after the beginning of 2011 to reduce cost, concludes from the analisys result having privatization would be an important step towards more efficient airline operation. Flexibility from Indonesian airline regulatory would be very much welcome and the value chain concept to improve Indonesian airline having competitive adventage and cost leadership differentiation
The Reluctance of Capitalizing the Borrowing Costs A Recent Study of Residence Development in the Province of Jawa Barat Samuel Anindyo Widhoyoko
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 2 (2017): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i2.6

Abstract

The emerging trend of emerging business occurs due to the consciousness of society regarding to the long-term investment. Many property developers are currently being aware of creating new spaces for society, as well as preparing their company to face new era of the pricing competition of property. This research focuses on the decision of property developers in pricing decision in the scope of construction cost reporting in which the bank loan would likely affect the financial leverage, project acceleration, and selling price which result in volume of profit. Based on the applicable accounting standards (PSAK no.26), companies are tocapitalize all borrowing costs to the construction costs at the same time. Using quantitative method, this research attempts to find relationship between construction cost and borrowing cost towards stock market performance. In this study, EPS is assumed to be a parameter for stock performance measurement. The study suggests that constructioncosts does not impact on the stock performance in the market. On the other hand, borrowing costs give significant impact to EPS. This research also finds that in any level of rate, interest would be influencing the EPS.

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