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INDONESIA
Jurnal Kajian Akuntansi dan Auditing
Published by Universitas Bung Hatta
ISSN : 19072473     EISSN : 27218457     DOI : 10.37301/jkaa
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting Taxation Behavioral Accounting Corporate Governance Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol. 14 No. 2 (2019): Oktober 2019" : 6 Documents clear
Analisis Rasio Likuiditas dan Profitabilitas untuk Menilai Kinerja Keuangan pada PT TASPEN (Persero) Miki Indika; Anggia Syafitri
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.711 KB) | DOI: 10.37301/jkaa.v14i2.11

Abstract

The purpose of this study is to assess the financial performance of PT TASPEN (Persero) assessed from the Analysis of Liquidity Ratios and Profitability Ratios. The data used in this study are quantitative data, namely financial statement data for the last three years from 2015 to 2017. Analysis of the data used is quantitative analysts by presenting tables, graphs or numbers, with the data analysis techniques used, namely data analysis techniques manually. The results of this study indicated that the company's financial performance was assessed from the level of liquidity in unfavorable conditions, this is because the current ratio, cash ratio, and debt turnover ratio were below the industry average, and when viewed from the profitability ratio the company was almost good , where the results of the calculation of the ratio of net profit margin, ROI, ROA, and earnings per share continued to increase even though the value of the ratio was still below the industry average.
Analysis of Break Event Point in Optimizing Profit on The Mining Coal Company Listed in Indonesia Stock Exchange Period 2012-2016 Wahyu Indah Mursalini
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (757.51 KB) | DOI: 10.37301/jkaa.v14i2.12

Abstract

The purpose of the company in running its business is to earn profit / profit. The size of the profits obtained often become a measure of success or failure of corporate management. In the profit planning relationship between cost, sales volume, and profit play a very important role. profit planning requires tools in the form of volume- profit cost analysis. One of the cost-volume-profit analysis techniques is break event point analysis. In general, this analysis also provides information about margin of safety that has usability as an indication and description to the management of how the sales decrease can be estimated so that the business run not suffer loss. So in a company should try as much as possible to avoid losses or even break-even. The purpose of this study is to determine the level of BEP achieved in optimizing earnings at coal mining companies listed on the Stock Exchange. The analytical method used is descriptive analysis. The results show that coal mining companies listed on the BEI have been able to optimize their performance so that it has obtained sales above the break event. A coal mining company should classify costs based on the cost behavior required to perform better profit planning for greater profits.
Pengaruh Kebijakan Dividen, Kebijakan Hutang dan Nilai Pasar terhadap Investment Opportunity Set (pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia, Periode 2014-2017) Rahmi Zilla Aulia; Rina Asmeri; Meri Yani
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.786 KB) | DOI: 10.37301/jkaa.v14i2.13

Abstract

The aim of the study is to determine the effect of Dividend Policy, Debt Policy and Market Value on the Investment Opportunity Set. The research was carried out at the textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The population in this study was all textile and garment sub-sector manufacturing companies listed on the IDX. The total population of companies listed in this study were 17 companies. Sampling of this study using purposive sampling technique, thus the final sample obtained was 9 companies incorporated in the textile and garment sector on the Indonesia Stock Exchange for the period of 2014-2017. The data analysis technique used in this study is descriptive analysis, classic assumption test, multiple linear regression and hypothesis testing using the coefficient of determination, t-statistics to examine the partial regression coefficient and f-statistics to examine the regression coefficient simultaneously with the help of SPSS 21 for windows. The results show that dividend policy has a significant effect on the investment opportunity set, debt policy has a partial effect on the investment opportunity set, market value partially influences the investment opportunity set and dividend policy, debt policy and market value simultaneously influence the investment opportunity set .
Analisis Pemilihan Saham dan Tingkat Risiko terhadap Kinerja Reksa Dana Saham Putri Yolanda; Fivi Anggraini; Yeasy Darmayanti
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.867 KB) | DOI: 10.37301/jkaa.v14i2.14

Abstract

Mutual funds performance is one of the most important method to measure the capability of Mutual funds, this method will answer your question whether the mutual funds can be used as a good priority in investment or not. Beside that, the manager’s ability in selecting share also play the big role, since the choice that made by the manager will determine how much “return” will be received by the investors. After that, the high risk in investment, which later will show up, should be considered before taking the final decision in selecting share.This study aimed to verify the effect of share selection and the level of risk on the performance of mutual fund sharesThe data used in this study is the share of mutual funds in 2009-2011 and the samples are 18 mutual funds selected by using purposive sampling method. The data are obtained from the NAB of each fund which can be obtained at Bapepam-​​LK. Based on the results of hypothesis for regression models, we found out that selecting share give a great influence on Mutual funds performance and the level of risk has no significant effect on the in Mutual funds performance.
Analisis Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Indeks LQ-45 yang Terdaftar di BEI) Ethika Ethika; Muhammad Azwari; Resti Yulistia Muslim
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.762 KB) | DOI: 10.37301/jkaa.v14i2.15

Abstract

This research is to test and analyze the effect of environmental accounting disclosures and environmental performance on firm value in the LQ-45 Index company listed on the Indonesia Stock Exchange for the period 2014-2017. This research is quantitative research. The research sample was 15 companies included in the LQ-45 index, the year of observation from 2014-2017 which had been carried out using a purposive sampling technique. The analysis technique has been carried out using multiple linear regression. The results of the study indicate that the disclosure variables of environmental accounting and environmental performance have a significant effect on firm value. The multiple linear regression model in this study has a value of R2 as 21.5%, which means that the value of the company can be explained using the variable value of disclosure of environmental accounting and environmental performance, where the remaining 79.5% is influenced by other variables outside the model which has been studied.
Faktor-Faktor yang Mempengaruhi Pemanfaatan Teknologi Informasi terhadap Kinerja Individual pada KPP Pratama Kota Padang Elsa Afriyanti; Yeasy Darmayanti; Yunilma Yunilma
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1047.964 KB) | DOI: 10.37301/jkaa.v14i2.16

Abstract

Nowadays, the role of information technology has developed rapidly. Directly, technology can affect individual performance in completing their work at the company. So, information technology has a strategic role in organizations and individuals. The purpose of this study is to find the effect of social factors, “affect”, complexity, task suitability, and conditions that facilitate individual performance in Padang Primary Tax Office. The population in this study are all tax officers who work at KPP Pratama Padang. The sampling method is purposive sampling. Based on research findings, it is found that social factors and future consequences have a significant effect, while “effect”, task complexity, and facilitating conditions do not have significant results on individual work.

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