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PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN KEBIJAKAN UTANG TERHADAP KINERJA PASAR DENGAN MODERASI ALIRAN KAS BEBAS APRILYCIA WIYONO, ARIESTA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Each company which listing in BEI (Indonesia Stock xchange) expected to have good market performance, which indication with stock return increasing from year to year. But that way, not all company can realize the expectation. Theoretically, market performance can be improved to through profitability, dividend policy, debt policy, and free cash flow as moderately. Target of this research, that is: (1) Testing influence of profitability, dividend policy, and debt policy to market performance. (2) Testing ability of free cash flow strengthen influence of profitability, dividend policy, and debt policy to market performance. This research use hypothesis and its type is causal research. Research data taken from secunder data that is ICMD (2007-2010) and financial statement of emiten. Using sample counted 18 company which selected with purposive sampling technique. Technique analyse data multiple regression with moderator effect. Result of this research indicate that: (1) Profitability and debt policy have a significant positive effect to market performance, while dividend policy has not a significant effect to market performance. (2) Free cash flow can strengthen influence of profitability and debt policy to market performance significantly. On the contrary, free cash flow unable to strengthen influence of dividend policy to market performance significantly.

ANALISIS KINERJA PDAM DELTA TIRTA KABUPATEN SIDOARJO DENGAN MENGGUNAKAN PERSPEKTIF KEUANGAN DAN NON KEUANGAN PRASETYA PRIBADI, AMI
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Generally, performance is measured utilize a financial perspective, even though there are non-financial perspective. Non-financial perspectives is the customer perspective, internal business perspective, learning and growth perspective that also important in measuring performance. Customer perspective focuses on the process, because customers would appreciate a short turn around time, especially inservice companies. Internal business perspective focuses on internal processes that will have a major impact on customer satisfaction and achieving corporate financial goals. Learning and growth perspective can identified the infrastructure which built by the company to create growth and long-term performance improvement. Financial perspective and non-financial perspective is the perspective that can determine a good performance, which is increase or decrease. All this time, PDAM â€œDelta Tirtaâ€ Sidoarjo regency performance is not only focused on the financial perspective, but also focus on non-financial perspective. With the current research now a days, this company can complement the non-financial perspective.

PERANCANGAN SISTEM PENJUALAN DALAM RANGKA MENINGKATKAN KETERTAGIHAN PIUTANG PADA USAHA PERCETAKAN DI SURABAYA LYDIAWATI UTOMO, SHIERLY
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Sales System is one of the cycles that are important in supporting the business processes of an enterprise especially in generating revenue but unavoidable problems often occur at the company in the field in its sales system. This type of research conducted in the form of case studies at a printing company in Surabaya on the analysis of sales and payment system issues and alternative receivables solutions to resolve problems at the company. Structuring an invoice that is not good, yet the implementation of authorization policies granting credit to customers, less complete financial statements, and corporate developments that lead to the expansion of business into the problems that lead to ineffective sales system that resulted in the billing system and customer receivables. Based on the above problems it is necessary to improve sales and payment systems are computerized and use the database at the printing company. Improvement begins with analyzing system problems occurred, then fix a flowchart and DFD sales and payment systems, access systems design, designing ERD and end with the physical design of system design.

PERANCANGAN SISTEM INFORMASI AKUNTANSI DENGAN MENGGUNAKAN DATABASE KARYAWAN UNTUK MENINGKATKAN KEAKURATAN DALAM MELAKUKAN PERHITUNGAN PENGGAJIAN PADA PT.DIS BACHTIAR, ERWIN
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

The study was conducted on PT.DIS engaged in the production and distribution of ceramic. Payroll system by the company today is still less effective, which the company is still using the machine as a Check Clock which employee absences by doing it manually to the data card or Check Clock working hours and salary recapitulation data to Microsoft Excel. In addition, in Microsoft Excel has not been able to provide a database of employee and no limits on the use of an access password to the computer used to perform to the computer used to perform calculation employee salaries. By looking at these problems, it will be the evaluation procedures and payroll documents. Form these evaluation will be obtained a few weaknesses that the company will use the system. By knowing these knowing these weaknesses, it will be easy to looked for a solution, namely by the manual to computerized accompanied by making employee and is equipped with a database access restructions. With the new payroll system, expected to help PT.DIS in processing employee payroll. So it can provide the proper payroll information accurately and can also support the company in terms of decision-making.

PENGARUH CORPORATE GOVERNANCE TERHADAP VOLUNTARY DISCLOSURE DAN BIAYA HUTANG YUNITA, NANCY
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

This research aims to determine direct influence corporate governance towards the cost of debt and the indirect influences corporate governance towards the cost of the debt with the voluntary disclosure as the moderate variable. This is the entire population research manufacturing companies listed on the Indonesia stock exchange with a period of observation in 2008-2010. Sampling using a purposive sampling based on predetermined criteria. Twenty-six companies are being sampled. Corporate governance diproksikan with managerial ownership, institutional ownership, Commissioner of the independent, and the quality of audits. The methods used in the study is path analysis with multiple regression.The results of this research suggest that institutional ownership of significant positive impact on the cost of debt and the negative impact of significant quality audit of the cost of debt, whereas managerial ownership, Commissioner of the independent and voluntary disclosure does not affect the cost of debt. And overall corporate governance does not affect voluntary disclosure.

PERANCANGAN BALANCED SCORECARD SEBAGAI ALAT UNTUK REVIEW STRATEGI PERUSAHAAN (STUDI KASUS PADA PT â€œSBPâ€ DI SURABAYA) FEBRINA, MARIA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Traditional systems are considered no longer relevant because it only focuses on the financial side of it which only reflects past performance and is not capable of providing accurate information about the circumstances experienced by the company at the time. Business entities who want to stay in the competition, should consider also the non-financial. Or in other words, companies should pay attention to balance and integration between these two aspects. Balanced Scorecard measures the performance of four different perspectives namely: customer perspective, internal business process perspective, learning and growth perspective, as well as financial perspective. The Balanced Scorecard also related to the critical success factors of business entities, which can be used to determine how large the contribution of each non-financial perspectives of the financial perspective, to determine how the perspectives which require special attention from companies in order to help companies prepare themselves to face competition that sooner or later it will happen. Balanced Scorecard translating promising strategy into strategic objectives of a comprehensive, coherent, balanced, and scalable, and can facilitate the coordination of various strategic goals through communication, persuasion, and trust among the personnel of the organization. PT "SBP" is the sole distributor of light brick and cement liquid. In recent years until now, PT "SBP" still remains a leader in the field. PT "SBP" still do not have competitors who are able to master the world construction market like this company. The results using the Balanced Scorecard tool indicates that PT "SBP" has successfully implemented a variety of competitive strategies inorder to prepare themselves to face competition sooner or later it will happen.

PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP COST OF EQUITY CAPITAL PADAPERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA REIZKY IFONIE, REGINA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

This study aims to examine the effect of information asymmetry and earnings management cost of equity capital to real estate companies listed on the Stock Exchange. Objects in this study is the real estate company listed on the Stock Exchange and the study sample was obtained by 29 companies with research period is 2007-2009 financial year. Independent variables used are information asymmetry and earnings management, while the dependent variable is the cost of equity capital (COE). Methods of data analysis performed using multiple regression calculations to test the effect of independent variables on the dependent variable. Results from the study showed that together there is no significant effect between information asymmetry and earnings management with the cost of equity capital. This is because investors to assess at this time, issuers or companies issuing new common stock to cover debts is operational and investment, making the company less attractive to investors. In addition, investors consider other matters in investing in a company. The results of this study is consistent with research conducted by past research that states that two variables have a significant influence on the cost of equity capital.

EVALUASI PENGENDALIAN INTERNAL UTANG USAHA DI PT. TIGA PILAR LOGISTIK DIAN PERMATA SARI, TABITA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Internal control is a protection for company from risks with ensuring data reliability and information, also increase affectivity in managed various company activity. Internal control is getting important in every companyâ€™s part, including in accounting. In evaluating companyâ€™s system, found various facts that weak internal control system could affect a couple problems with ineffective and inefficient work on expenditure system. The problems are: no reconcile between payable record and payable control account at general ledger that can causes registration different that affect in validity and data accuracy that presented in financial statement, with no proper authorization on companyâ€™s document. To mitigate the fraud, evaluation is needed in payable internal control. Evaluation towards existing expenditure system is needed to help company in handling problems about payable reconcile even important document authorization for company.

PENGARUH TINGKAT KESULITAN KEUANGAN DAN TINGKAT HUTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI BEI PRAMUDITA, NATHANIA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Conservatism is a principle which affects valuation in accounting, because it is conservative to this day still has an important role in accounting practices. Principles such as conservatism into consideration in accounting for financial statements for the companyâ€™s activities completed by the uncertainty. Conservatism is an accounting principle that if implemented will result in these figures tend to be high cost and debt. As a result, reported earnings tend to be too low. Such a tendency due to slow recognition of the principle of conservatism and accelerate revenue recognition of the cost.The purpose of this research was to test empirically the influence of the financial distress that proxy with z score and the level of debt that proxy with DER of accounting conservatism on the manufacturing companies listed on the Indonesian Stock Exchange (BEI) in the period 2006-2010. Testing the research was conducted using Multiple Linear Regression method. The result showed that (1) The financial distress have a positive effect of accounting conservatism, due to face an uncertain environment it takes a cautious attitude then with increasing levels of financial distress the company will be more conservative, (2) The debt has no effect of accounting conservatism. This is probably caused because the company has been careful in acting so it does not matter with a high or low levels of debt the company continues to use the principle of conservatism.

PERANAN KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS HASIL AUDIT NANIK PURNOMO, IMELDA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

The subject of the thesis is concerned with the identification of the role of the competence and independence of the auditors on the quality of the audit. The aim is to clarify the role of the competence and independence of the on the quality of the audit. Competence and Independence is an attitude that should be owned by an auditor, where competencies include knowledge and experience, while the independence of an auditor is defensive in addressing the pressures that exist. Where has the second attitude, expected results of audit quality. Audit have a good quality if fair, impartial, and objective, and disclose in accordance with the true situation.

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Home Page

OAI Link

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Contact

Reviewer

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Contact Name -

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Location Kota surabaya, Jawa timur INDONESIA

Abstract

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Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota surabaya,

Jawa timur

INDONESIA