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Jawa timur
INDONESIA
Jurnal Strategi Akuntansi
Published by Universitas Pembangunan Nasional Veteran Jawa Timur
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 25 Documents
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PENGUKURAN KINERJA PERUSAHAAN MELALUI ECONOMIC VALUE ADDED (EVA) DAN (MVA) MARKET VALUE Andhaniwati, Erry
Journal of Accounting and Strategic Finance Vol 3, No 1 (2011): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

Performance corporating to constitute one of prescriptive factor gets on descent of stock price because firm performance constitute to refuse fathom for investor deeping to determine stock bid price.  Economic Value Added, and Market Value Added are umpteen corporate performance grader that can be utilized by investor in assesses how well firm performance. Therefore to the effect this research is subject to be analyse influence among Economic Value Added , and Market Value Added to stock price on corporate Otomotif that go public at Indonesian Stock Exchange. That is utilized in this research is secondary data that as data Economic Value Added ,  Market Value Added and stock price on corporate Otomotif that go public at years Indonesian Stock Exchange 2002 until with year 2008. analisis's tech that is utilized is bifilar regression. Conclusion who can take from analisis's result bifilar linear regression is Economic Value Added, and Market Value Added having for to stock price, so hypothesis available influence Economic Value Added and Market Value Added to stock price tested by its truth.Keywords : Economic Value Added, Market Value Added, Stock Price
PENGARUH RETURN ON ASSET DAN NET PROFIT MARGIN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN AUTOMOTIF YANG TERCATAT DI BURSA EFEK INDONESIA Sundari, Siti; Sari, Rida Perwita
Journal of Accounting and Strategic Finance Vol 3, No 1 (2011): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

The stock market is an institution which has a characteristic intermeditasi and competitive advantage and a greater level of openness compared to other institutions. One of the parameters used to measure the performance of management is profit, the tendency of investors focused on earnings information regardless of the procedures used to generate information on earnings, thus encouraging the emergence of Disfunctional Behavior (improper conduct). The form of improper conduct arising in relation to earnings is the practice of income smoothing (income smoothing). This study uses secondary data obtained from financial statement data automotive sector companies listed in Indonesia Stock Exchange in 2003 to 2007. Purposive sampling technique of sampling, with independent variables Return On Assets, Net Profit Margin, and the dependent variable is earnings smoothing. Statistical analysis used to test the effect of return on assets and net profit margin on the practice of income smoothing is a logistic regression analysis. The results of this study concluded that the net profit margin effect on income smoothing, while return on assets does not affect the income smoothing.   Keywords: Net Profit Margin, Return On Assets, Income smoothing
PENGUNGKAPAN INFORMASI PADA WEBSITE: STUDI TENTANG AKUNTABILITAS PENDIDIKAN PADA PERGURUAN TINGGI DI INDONESIA Yuhertiana, Indrawati
Jurnal Strategi Akuntansi Vol 3, No 1 (2011): JURNAL STRATEGI AKUNTANSI
Publisher : Jurnal Strategi Akuntansi

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Abstract

Good University Governance is very urgent and need to be implemented. As  a place where people learn and build the concept of good governance itself, university need to make all of their operarional learning process being transparant and accountable. This reseach is evaluating any kind of website  information disclosure  related to  the learning process ie tri dharma,  the process of teaching, research, and community concern, include its financial disclosure.  Qualitatve paradigma with document analysis is used in scrutinized 10 of the webometrics university rank in Indonesia. It is found that website still used as marketing tools of promotion for capturing the market so the conten information  in  university website stilll related to the program, reseaxrh and commnuity concern. It is difficult to find university financial report. Some university only expose their financial policy. But all of the research object have inform their vision, mssion, objectives, and brief of organization as a part of their strategic plan   Keywords : akuntansi pendidikan, good university governance, website.
ANALISIS FAKTOR KONFIRMATORI KUALITAS PELAPORAN KEUANGAN Fanani, Zaenal
Journal of Accounting and Strategic Finance Vol 3, No 1 (2011): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

The purpose of this study was to test whether the indicators of the quality of accounting-based financial reporting (accrual quality, persistence, prediktabilita, and income smoothing) and market-based (value relevance, timeliness, and conservatism) differ from one another and contribute to the formation of quality financial reporting. This study sample of manufacturing firms using data analysis techniques confirmatory factor analysis. The results of this study showed no overlap between the seven indicators of quality of financial reporting. This difference makes each indicator representing it self in the form of financial reporting quality variables. Quality financial reporting is supported by five indicators, namely the quality of financial reporting of accounting-based (accrual quality, prediktabilita, and income smoothing), quality of financial reporting of market-based (value relevance, and conservatism). Two other indicators of persistence and timeliness does not indicate suitability and appropriateness or unidimensionalitas in shaping the quality of financial reporting.   Keywords: Financial Reporting Quality, Accounting-Based, Market-Based
ANALISIS DISKRIMINAN DALAM MEMPREDIKSI KONDISI KESULITAN KEUANGAN Trisnaningsih, Sri
Journal of Accounting and Strategic Finance Vol 3, No 1 (2011): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

The purpose of this research is to prove that the contribution of the financial ratios of liquidity ratios, activity ratios, solvency ratios, profitability ratios and market ratios simultaneously in classifying the company's financial condition category of healthy and unhealthy. Besides, it also examines the differences in liquidity ratios, activity ratios, solvency ratios, profitability ratios and market ratios between the company's financial condition category of healthy and unhealthy in Indonesia Stock Exchange.The results showed that the first hypothesis is proven true. The evident that the company's financial ratios can be used simultaneously is when it used to classify the category of manufacturing companies financial distress and non-financial distress by using discriminant analysis. The second hypothesis assumed that the financial ratios of liquidity, have contributed in classifying companies in the enterprise category of healthy and unhealthy conditions unverified. It is proven that the three financial ratios that have differences between companies in the category of non-financial distress and financial distress. Whereas, on the six financial ratios do not have differentiate between companies in the category of non-financial distress and financial distress.Keywords : Financial distress, non-financial distress, the analysis descriminan

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