cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Prasetiya Mulya Publishing
Contact Email
penerbitan@pmbs.ac.id
Phone
+6221-7511126
Journal Mail Official
penerbitan@pmbs.ac.id
Editorial Address
Redaksi SAKI Prasetiya Mulya Publishing - Universitas Prasetiya Mulya Gedung PMBS, Lt. 11, Edu Town Kavling Edu I No. 1, Serpong Jalan BSD Raya Utama, Pagedangan, Tangerang Banten 15339 - INDONESIA
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
Studi Akuntansi dan Keuangan Indonesia (SAKI)
Published by Prasetiya Mulya Publishing
ISSN : -     EISSN : 26546221     DOI : 10.21632/saki
Core Subject : Economy,
Economics, Econometrics & Finance
SAKI aims to publish articles in the field of accounting and finance that provide a significant contribution to the development of accounting practices and the accounting profession in Indonesia and the Asian region. SAKI provides insights into the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and the accounting professions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 61 Documents
 1   2   3   4   5 
Pengaruh Strategi Diversifikasi terhadap Efisiensi pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia Anthony Halim; Claresta Hartawan Setio; Titin Pranoto; Vania Pradipta Gunawan
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 2 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1149.9 KB) | DOI: 10.21632/saki.2.2.149-176

Abstract

The purpose of this research is to examine the impact of Related Diversification, Unrelated Diversification and International Diversification on firm’s Efficiency. Related Diversification and Unrelated Diversification were measured using Entropy index, while International Diversification was measured using proportion of export sales over total sales. Efficiency was measured using Data Envelopment Analysis – BCC Model using total assets as input variable and return on asset, return on equity, profit margin, earning per share, market to book value and Tobin’s Q as output variables. This research also uses five control variables which are firm’s size, leverage, firm’s age, liquidity, and exchange rate. This research use manufacture companies listed in Bursa Efek Indonesia in 2013-2016 as research samples. The result of this research show Related Diversification gives negative effect on Efficiency, Unrelated Diversification gives positive effect to Efficiency, and no significant effect from International Diversification to Efficiency. The implication from this research indicates that Unrelated Diversification strategy is better for manufacturing firms in Indonesia and Efficiency will decrease as firm’s size grow. Keywords: Efficiency, International Diversification, Related Diversification, Unrelated Diversification https://doi.org/10.21632/saki.2.2.149-176
Faktor Pengaruh Pertumbuhan Kredit Perbankan di Indonesia Ganis Samodro Priyaninggar
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 1 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.1.1.25-42

Abstract

The aim of the research is credit growth of BUKU 4 in Indones reports from quarter 2 in 2005 until quarter 2 in 2015. This research gives contribution to Indonesian banks in forecasting the upcoming credit growth fund, Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), BI Rate, Gross Domestic Product (PDB) significantly affect the bank’s credit growth. While, inflation, Net Interest Margin (NIM), and exchange rates do not affect significantly. These results support the previous research done by Oktaviani and Pangestuti (2012) for third party fund and Capital Adequacy Ratio (CAR), Ivanovic (2015) for Non Performing Loan (NPL) and Rahayu (2013) for BI rates. Key words: third party fund (DPK), Gross Domestic Product (PDB) https://doi.org/10.21632/saki.1.1.25-42
Pengaruh Pemberian Remunerasi Direksi Terhadap Kinerja Keuangan Perusahaan Publik di Indonesia Amadea Paulina Pangestu; Selly Agustia; Rathria Arrina Rachman
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 1 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.2.1.49-77

Abstract

This research was conducted to study the relationship between remuneration of directors and financial performance of companies in Indonesia. Based on the Agency Theory (Jensen and Meckling, 1976), remuneration given to directors will improve the company's financial performance because the provision of good remuneration will harmonize the interests of the principal (shareholders) and agents (company directors). This study uses a sample of 147 publicly-listed companies spread across 10 sectors and listed on the Indonesia Stock Exchange over 2013 to 2017. Using panel data regression methods with Generalized Least Squares (GLS),, the results of this study indicate that the remuneration of directors has a positive relationship to several financial performance indicators, namely Return On Assets (ROA) and Return On Equity (ROE, where the higher the remuneration given to directors will improve the company's financial performance. Thus, this results is consistent with the Agency Theory.
Pengaruh Tata Kelola Perusahaan Terhadap Profitabilitas Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Fariz Satriadi; Masyhuril Amri Bagaskara; Titin Pranoto; Luciana Haryono
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 2 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.1.2.134-157

Abstract

This research is aimed to analyze the influence of good corporate governance to company’s profitability. This research is based on the previous research that is done by Zabri, Ahmad and Wah (2016). Aside from board size and independent commissioner’s composition, this research added few variables which are; board meeting, audit committee size and audit committee meeting with firm age and leverage as the control variables. Profitability is measured by return on asset (ROA) and return on equity (ROE). Samples of this study consist of 170 non-financial listed firms from 2012 – 2016. Multiple regressions were used to test the hypotheses. The result of this research has shown that good corporate governance gives a significant influence on the profitability of the companies located in Indonesia. Keywords: Firm age, good corporate governance, leverage, and profitability https://doi.org/10.21632/saki.1.2.134-157
Pengaruh Moderasi Opini Audit terhadap Persistensi Laba Benedicta Anggit Sekartaji; Ghizella Nada Elvina; Titin Pranoto; Yang Elvi Adelina
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 2 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.2.2.177-202

Abstract

This research aims to analyze the effect of last year earnings to current earnings which moderated by audit opinion from listed companies on Indonesia Stock Exchange from 2011-2017. Total sample of this research are from 288 companies, which consist of 2.016 samples, including all of industries except financial industries chosen by purposive sampling method. Model of data analysis for this research uses Driscoll-Kraay method in pooled least square model.The result of this research found that last year earnings have positive significant effect on current earnings. The effect was describe as earnings persistence. Moreover, this research also indicates the effect of last year earnings on current earnings is moderated by audit opinion. Which modified audit opinion is proven to weakens the earnings persistence. The sensitivity test also showed that qualified and disclaimer opinion are proven to weaken earnings persistence. This research uses only one model to measure the earnings persistence. The result on qualified and disclaimer audit opinion is not representative due to less total sample on both audit opinion. Researchers expecting that this research can give a new comprehension for management about earnings persistence and audit opinion, and also can help investor for taking a decision on investment. Keywords: Earnings Quality, Audit Opinion, Earnings Persistence https://doi.org/10.21632/saki.2.2.177-202
Faktor Pengaruh Nilai Penempatan Deposito Rupiah Nasabah Individu di Jabodetabek Aloysius Raino Bawono Miranda
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 1 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.243 KB) | DOI: 10.21632/saki.1.1.43-53

Abstract

This research aims to investigate the factors that significantly affect the placement of customer funds on BUKU 4 banks’ time-deposits in Jabodetabek. Researcher use the questionnaires that were distributed to 405 respondents to capture perceptions on factors that have been tested previously, such as interest rate, service facilities, and promotion. Researcher added the trust factor and word-of-mouth variables in this study. The result is the interest rate and trust factor have a significant impact on the placement of customer’s funds on BUKU 4 banks’ time- deposit in Jabodetabek. While the service quality, word of mouth, and promotion do not affect significantly. Keywords: bank’s time deposit, interest rate, service quality, trust, word-of-mouth, promotion https://doi.org/10.21632/saki.1.1.43-53
Pengaruh Program Kepemilikan Saham Karyawan terhadap Kinerja Keuangan Perusahaan Publik di Indonesia Violia Elsha Melinda; Madeline Lestari; Sammy Kristamuljana; Rathria Arrina Rachman
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 1 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.078 KB) | DOI: 10.21632/saki.2.1.78-97

Abstract

Based on the Agency Theory, management (agent) is a party that is trusted by shareholders (principals) to manage the company and maximize shareholders’ value (Jensen and Meckling, 1976). In practice, conflicts between shareholders and managers are unavaidable because of differences in interests and information asymmetry called Agency Problem. One way to minimize agency problem is by applying Employee Stock Ownership Program (ESOP) which gives rights to company’s employees to own company’s share. Through ESOP, employees are expected to improve the performance and value of the company due to their stock ownership. The purpose of this study was to analyze the effect of the implementation of the ESOP program on company financial performance especially profitability as measured by ROE (Return on Equity) and ROA (Return on Assets). This study analyzes 62 listed companies in Indonesia adopting ESOP for the first time over 2009-2016. By using panel data regression method, the results of the study show that ESOP program has a significant negative effect on the profitability of the company.
Pengaruh Independensi, Kompetensi, dan Partisipasi Dewan Komisaris terhadap Kinerja Keuangan Perusahaan Feilicia Octosiva; Meilisa Theresia; Athalia Ariati Hidayat
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 2 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.29 KB) | DOI: 10.21632/saki.1.2.158-203

Abstract

According to the Asian Development Bank report, responsibility of the board is one of the principles that has not been implemented properly in Indonesia. There are several things that can represent the responsibilities of the board such as independency, competence, and participation. The aim to this study is to analyze the effect of the independency proxied by the proportion of independent commissioners, the competence proxied by the board’s working experience in the major industry of the company, and the participation proxied by the average percentage attendance of the board in the meeting to corporate financial performance represented with ROA. The sample used in this study is in the period of 2011-2015 with a total of 1229 firm-years. The hypothesis testing in this research uses panel data regression analysis. The result shows that independency of the board has no effect on corporate financial performance, while the competence of the board has a positive effect on corporate financial performance and participation of the board shows a negative effect on corporate financial performance. Keywords: Competence, corporate financial performance, Independency, participation https://doi.org/10.21632/saki.1.2.158-203
Pengaruh Audit Tenure Terhadap Kualitas Audit pada Perusahaan Terbuka di Indonesia Angela Angela; Marceline Miharja; Wijantini Wijantini; Siti Farhana
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 2 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.12 KB) | DOI: 10.21632/saki.2.2.224-250

Abstract

This paper focuses on analyzing the effect of audit tenure on firm and audit partners on audit quality in non-financial publicly listed companies in Indonesia in the period of 2008 until 2014. The research is motivated by the inconsistent results of previous research in Indonesia and also in other countries. The audit quality is measured by the absolute discretionary accrual proxy using the Modified Jones model (1995). Fundamentally, audit quality describes the results of the performance of independent auditor which is one form of monitoring cost on agency theory. The results show the negative significant relationship between audit firm tenure to audit quality, in line with research from Junaidi et al. (2012), among others. On the other hand, there was no significant relationship between audit partner tenure and audit quality, similar to research from Blandon & Bosch (2017), among others. The result also supported by two types of robustness test. First, using the same model with different period has a negative significant result on audit firm tenure while there was no significant effect on audit partner tenure. Second robustness test using t-test for audit partner tenure on year 1 and 3, and the result shows there is no significant difference in audit quality. The result will be useful as consideration for regulators to concern more to the effect of audit firm tenure compared to tenure partner. keywords: accrual discretionary, audit firm tenure, audit partner tenure, audit tenure, audit quality https://doi.org/10.21632/saki.2.2.224-250
Pengaruh Manajemen Laba Efisien Terhadap Nilai Perusahaan Dengan Rasio Profitabilitas Dedie Wijaya
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 1 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.1.1.54-71

Abstract

The purpose of this research is to estimate whether Efficient Earnings Management will affect the company’s value by using Accounting Performance Analysis ratio as a moderating variable. The presence of Earnings Management misleads investors into producing an incorrect fundamental analysis of a company which effects on the company’s value. The methodological tools to estimate earnings management are Kasznik models (1999) which refer to Siregar and Utama’s research (2008). This research-based on research toward a company that is listed in Jakarta Stock Exchange from 2000 to 2014. The results of this research are proven that there are a positive correl Management and Company’s Values, therefore the presence of the Efficient Earning Management will increase the value of a company. Keywords: Efficient Earnings Management, Company’s Value, Accounting Performance Analysis https://doi.org/10.21632/saki.1.1.54-71

Page 1 of 7 | Total Record : 61

 1   2   3   4   5 

Filter by Year

2017 2023


Reset
Filter By Issues
All Issue Vol 6 No 1 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI) - In Progress Vol 5 No 2 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI) Vol 5 No 1 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI) Vol 4 No 2 (2021): Studi Akuntansi dan Keuangan Indonesia (SAKI) Vol 4 No 1 (2021): Studi Akuntansi dan Keuangan Indonesia (SAKI) Vol 3 No 2 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI) Vol 3 No 1 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI) Vol 2 No 2 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI) Vol 2 No 1 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI) Vol 1 No 2 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI) Vol 1 No 1 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI) More Issue