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<![CDATA[ANALISIS PERBANDINGAN PREDIKSI KONDISI FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN, SPRINGATE, DAN ZMIJEWSKI ]]>
<![CDATA[Fitri Listyarini]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 7 No 1 (2020): Jurnal Bina Akuntansi Vol.7 No.1 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v7i1.71
<![CDATA[This study aims to: 1) Determine the accuracy of the Altman model, the springate model and the zmijewski model in predicting financial distress conditions in manufacturing companies in Indonesia, 2) To find out the most accurate prediction models in predicting financial distress conditions in manufacturing companies in Indonesia. This study compares three financial distress prediction models, the Altman, Springate and Zmijewski models. The population of this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2011-2014. The sampling technique is pair matching sampling with a total sample of 28 companies, consisting of 14 companies experiencing financial distress and 14 companies not experiencing financial distress. Comparisons of the three financial distress prediction models are made by analyzing the accuracy of each model based on the company's real conditions. The results show that the zmijewski model is the most accurate model for predicting financial distress in manufacturing companies in Indonesia because it has the highest level of accuracy compared to other models, which is 100%, followed by the Springate model which has an accuracy rate of 89.29% and the Altman model by 75%.]]>
<![CDATA[PENGUJIAN REAKSI INVESTOR TERHADAP PENGUMUMAN KABINET INDONESIA MAJU ]]>
<![CDATA[Rexza Bramesta]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 7 No 1 (2020): Jurnal Bina Akuntansi Vol.7 No.1 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v7i1.72
<![CDATA[Capital markets are relevantly influenced by political event. This research aimed to analyze the market reaction on the announcement of cabinet of Indonesia Maju on October, 23 2019. Market reaction is measured by abnormal return and trading volume activity. This study used 44 companies from LQ45 group’s stock prices as population and used event study method to identify market reaction. The window event is 11 day long (t-5 – t+5). The statistical test used to test the hypotheses is simple t-test and paired sample test. The result of the statistical calculation of simple t-test showed there are no significant abnormal return around the date of the event. It means that investors do not respond to the event of newly cabinet announcement. The result of paired sample t-test showed there are no significant difference between the average abnormal return and trading volume activity obtained by sample companies listed in LQ45 index before and after the announcement of cabinet of Indonesia Maju.]]>
<![CDATA[INFLUENCE ANALYSIS OF BI RATE, INFLATION AND IHSG ON STOCK RETURN OF BANKING SECTOR LISTED ON INDONESIAN STOCK ]]>
<![CDATA[Ferry Suwito]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 7 No 1 (2020): Jurnal Bina Akuntansi Vol.7 No.1 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v7i1.73
<![CDATA[This research aims to prove if there is any effect from the change of BI Rate, inflation, and IHSG to the return of banking sector listed in Indonesian Stock Exchange. Hypothesis is tested using multiple regression linear with monthly observation period during year 2007 – 2011 towards 12 banking stock return which are listed in Indonesia Stock Exchange. This research provides empirical evidence that simultaneously BI Rate, inflation and IHSG have effect on 9 stock return of banking sector, whereas partially tested IHSG has the most significant effect on stock return on banking companies compared with BI rate and inflation.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE ]]>
<![CDATA[Vidyarto Nugroho]]>;
<![CDATA[Nicholas Nicholas]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 7 No 1 (2020): Jurnal Bina Akuntansi Vol.7 No.1 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v7i1.74
<![CDATA[The purpose of this research is to analyze the effect of leverage, liquidity, firm size,and firm age oncompanies financial performance in property and real estate companies listed on Indonesia Stock Exchange in 2015 – 2017. The sampling method used purposive sampling with total sample 105 data which was financial statement from www.idx.co.id. The collected data were analyzed by using Eviews 10. The research result that independent variables describe the dependent variable up to 72.54% , while 27.46% is described by other factors. Independent variable leverage, firm size, and firm age do not have a significant effect on firm value, while the liquidity have a significant effect on companies financial performance.]]>
<![CDATA[PENGARUH INTEREST RATE, INVESTOR SENTIMENT, FINANCIAL DISTRESS TERHADAP STOCK RETURN ]]>
<![CDATA[Henryanto Wijaya]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 7 No 1 (2020): Jurnal Bina Akuntansi Vol.7 No.1 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v7i1.75
<![CDATA[The purpose of this research is to know the effect of interest rate, investor sentiment, and financial distress of stock return on manufacturing company listed on the Indonesia Stock Exchange from 2014-2017. The sampling method used in this research used 49 manufacturing company that were selected using purposive sampling method. Data used for this study is obtained from financial statement for the year ended December 31st during 2014-2017. Analysis tool that will be used to analyze the hypothesis with multiple linier regression model is software IBM SPSS (Statistical Product and Service Solutions) version 23.0 for Windows. The result for this research showed that interest rate and investor sentiment have positive and significant effect on stock return, while financial distress has negative and significant effect on stock return.]]>
<![CDATA[RELEVANSI NILAI DAN KEMUNGKINAN DETERIORASI: KAJIAN LITERATUR SISTEMATIK ]]>
<![CDATA[Randy Kuswanto]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 7 No 1 (2020): Jurnal Bina Akuntansi Vol.7 No.1 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v7i1.76
<![CDATA[The paper presents the review of the value relevance literatures used Ohlson model (1995). The popularity of value relevance topic nowadays is principally driven by the adoption IFRS which changed how companies measure its income and assets. Although this topic is still in debate whether it useful or not, this paper tried to conclude a summary from many prior value relevance researches. First, I seek to review some of the significant literature on value relevance during 2009-2019. The emphasis is on results and empirical contributions relating incremental value relevance. The second part of this paper is discussion about eight different studies from more than 10 countries about evidence of value relevance phenomenon in their setting. This paper finds that the concept of value relevance really exists in many countries but it is deteriorating / declining over the period. Further research could test other information to prevent this deterioration of value relevance such as future prospect attributes rather than historical information only]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Uskad ]]>
<![CDATA[Liana Susanto]]>;
<![CDATA[Yanti Yanti]]>;
<![CDATA[Viriany Viriany]]>;
<![CDATA[Henny Wirianata]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v7i2.80
<![CDATA[Abstract: The purpose of this research was to obtained empirical evidence about the influence of subjective norms, behavioral control, and expectations for the results of the interest of accounting students to take USKAD. Samples were taken by purposive sampling technique. Data were obtained through questionnaires. Respondents in this research were 2015 and 2016 Faculty of Economics Tarumanagara University accounting students. Data from the questionnaires were processed using the Smart-PLS program version 3.2.8. The results of the research showed subjective norms, behavioral control, and expectations for the results have significant influence towards the interest of accounting students to take USKAD.]]>
<![CDATA[ANALISIS RASIO PROFITABILITY, FINANCIAL STABILITY, CAPITAL TURNOVER, FINANCIAL LEVERAGE, DAN ASSET COMPOSITION TERHADAP FRAUDULENT FINANCIAL STATEMENT ]]>
<![CDATA[Yenny Lego]]>;
<![CDATA[Hadi Cahyadi]]>;
<![CDATA[Oey Hannes Widjaya]]>;
<![CDATA[Louis Utama]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v7i2.81
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui perbedaan dari nilai rata-rata antara rasio profitability, financial stability, capital turnover, financial leverage, dan asset composition terhadap terjadinya fraudulent financial statement pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Penelitian ini menggunakan 49 data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan metode pemilihan sampel berdasarkan purposive sampling. Alat analisis hipotesis yang digunakan dalam penelitian ini adalah independent t-test yang dibantu dengan program SPSS 23.0 dan Microsoft Excel 2010. Hasil penelitian ini menyatakan bahwa financial stability memiliki perbedaan yang signifikan terhadap fraudulent financial statement, sedangkan profitability, capital turnover, financial leverage, dan asset composition tidak memiliki perbedaan yang signifikan terhadap fraudulent financial statement.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY ]]>
<![CDATA[Henryanto Wijaya]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v7i2.83
<![CDATA[The purpose of this research is to analyze the effect of audit committee, board independence, managerial ownership, earnings persistence, and accounting conservatism on earnings quality. This research uses manufacturing industries listed in Indonesian Stock Exchange for the period 2016-2018 as the population. Using purposive sampling technique, 168 data are selected as samples. The result of ordinary least square regression analysis using IBM SPSS Statistics 23 shows that the impact of earnings persistence on earnings quality is significant. While, audit committee, board independence, managerial ownership, and accounting conservatism show no significant effect on earnings quality.]]>
<![CDATA[ANALISIS PENGARUH FRAUD DIAMOND DAN GOOD CORPORATE GOVERNANCE DALAM MENDETEKSI KEMUNGKINAN TERJADINYA FRAUDULENT FINANCIAL STATEMENT ]]>
<![CDATA[Sugi Suhartono]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v7i2.93
<![CDATA[In the financial statements there is a possibility of misstatements in the presentation of company’s financial statements relating to errors or fraud made or caused by managers in the company. Misrepresentation in financial statements causes a decrease in the level of trust of users of financial statements and can harm stakeholders. The theories underlying this research include agency theory, fraud diamond, and good corporate governance. The research sample consisted of 46 manufacturing companies listed on the Stock Exchange in the period 2015-2017. Sampling is done by purposive sampling method. Hypothesis testing uses analysis of descriptive statistics, pooling test, independent sample t-test and logistic regression analysis. The results of this study indicate that financial stability, nature of industry, rationalization, and capability have a positive effect on the possibility of fraudulent financial statements. Whereas female on board has a negative effect on the possibility of fraudulent financial statements. But external pressure, personal financial need, effective monitoring and independent board of commissioners are not proven to have effect on the possibility of fraudulent financial statements.]]>
