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INDONESIA
JURNAL AKUNTANSI UNIVERSITAS JEMBER
Published by Universitas Jember
ISSN : 16932420     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. Redaksi menerima naskah yang belum pernah diterbitkan atau dalam proses diterbitkan oleh media lain. Pedoman penulisan Jurnal tercantum pada bagian akhir Jurnal ini. Surat-menyurat mengenai naskah yang akan diterbitkan, langganan, dan lainnya dapat dialamatkan ke redaksi.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 9 No 2 (2011)" : 6 Documents clear
ANALISIS PERBANDINGAN PENILAIAN KINERJA PERUSAHAAN DI BURSA EFEK INDONESIA Lely Ana Ferawati Ekaningsih
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 2 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i2.1237

Abstract

Tujuan penelitian ini adalah 1) untuk menguji perbandingan dan perbedaan EVA, MVA dan Rasio-rasio Profitabilitas dalam penilaianKinerja keuangan Perusahaan antara Perusahaan Manufaktur dan Non Manufaktur di Bursa Efek Indonesiadan 2) menganalisis penilaian kinerja keuangan perusahaan yang paling baik antarakelompok Perusahaan Manufaktur dan Non Manufaktur di Bursa Efek Indonesia.Sampel penelitian diambil dengan menggunakan purposive sampling dan diperoleh 125perusahaan manufaktur dan 80 perusahaan non manufakturyang listed di BEI dengan periode penelitian 2006-2008. Penelitian ini menggunakan Multiple Analysis Of Variance/MANOVA untuk menghitung pengujian signifikansi perbedaan rata-rata secara bersamaan antara kelompok perusahaan manufaktur dan non manufaktur untuk dua atau lebih variabel tergantung.Hasil pengujian MANOVA menunjukkan bahwa dari variabel yang diteliti menunjukkan bahwa ada perbedaan antara variabel OPM, ROA, dan ROS antara perusahaan manufaktur dan non manufaktur. Sedangkan variabel EVA, MVA, ROE, dan EPS secara univariat variabel tidak signifikan dan tidakberbeda antara perusahaan manufaktur dan non manufaktur. Dari hasil perhitungan Statistik Deskriptif menunjukkan bahwapenilaian kinerja keuangan perusahaan yang paling baik antara kelompok perusahaan manufaktur dan non manufaktur di BEI untuk variabel EVA, MVA, OPM, ROA, ROS terdapat pada perusahaan non manufaktur. Sedangkan variabel EPS yang paling baik adalah terdapat pada perusahaan manufaktur. Kata Kunci: EconomicValue Added, Market Value Added, Rasio Profitabilitas, Operating Profit Margin, Return On Asset, Return On Equity, Earning Per Share, Return On Sales
PENGARUH TINGKAT KEMAHALAN HARGA SAHAM, KINERJA KEUANGAN PERUSAHAAN DAN LIKUIDITAS PERDAGANGAN SAHAM TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN STOCK SPLIT Jurica Lucyanda; Ditya Anggriawan
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 2 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i2.1236

Abstract

This study aims to examine the effect of the over price d stock prices, the company's financial performance and liquidity of stock trading on the company's decision to doa stock split and its impact on corporate value. In this study the level of over price dstock prices measured by the Price Earnings Ratio and Price to Book Value,the company's financial performance is measured by Return on Assets and Earnings Per Share,liquidity of stock trading volume is measured by the Trading Activity and firm value will be measured by the earnings and Tobin's q. Analysis tools will be used in this study are the logistic regression and two independent sample t-test. This study used a sample a mounted to 31 go public companies that do the stock-split and 31 go public companies who do not do stock splits during the period 2003-2009. Based on the results of testing, found that the level of over price dstock prices as measured by the ratio of Price to Book Value affect the company's decision to do stock splits and stock trading liquidity which measured by Trading Volume Activity also affects the company's decision to doa stock split. But this study failed to show any differences between the values of the companies that do the stock-split with the companies that do not do stock splits. Key words: price earnings ratio, price to book value,earnings per share,return on assets, trading volume activity, earnings, tobins'q
PENGARUH KINERJA LINGKUNGAN DAN KEPEMILIKAN ASING TERHADAP KINERJA FINANSIAL PERUSAHAAN Tita Djuitaningsih; Erista Eka Ristiawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 2 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i2.1238

Abstract

This research aims to examine the effect of environmental performance and foreign ownership refer to financial performance in PROPER’s companies participant ,in cases where CSR Disclosure as a intervening variable. This study uses 34 samples of firms that listed as participant of Program Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (PROPER) for the period of 2005 and 2007. Applying a partial least square method – PLS, this study found that environment performance has no effect to CSR Disclosure. Foreign ownership has an effect to CSR Disclosure. In other side, environmental performance and foreign ownership has and effect to return on assets one year ahead and return on equity one year ahead (ROAt+1 and ROEt+1), but they had no effect to company return (Rt+1) in one year ahead.The results of this study indicate that the CSR Disclosure can not be an intervening in the relationship between foreign ownership and environmental performance with financial performance. Keywords: environmental performance, PROPER, foreign ownership, financial performance, CSR Disclosure
TINGKAT PEMAHAMAN TERHADAP SAK ETAP: STUDI EMPIRIS PADA MAHASISWA YANG BERASAL DARI SMK DAN SMA Fidiana Fidiana
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 2 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i2.1239

Abstract

The main objective of the research is to prove level of the understanding toward accounting principle in the SAK Etap of Accounting students of STIESIA Surabaya based on their previous study that is from vocational study or from general study. The Population of the research is the Accounting students of Stiesia who are assigned at semester 3 on academic year of 2011/2012. The instrument of collecting data is questioner, which is used to reveal variable of recognition, measurement and reporting of understanding SAK Etap concept. Each instrument has been tasted and it fulfills the term of validity and reliability. Based on the Levene test toward 86 students with various background studies, there is no different significantly level the understanding of recognition, measurement, and reporting of understanding SAK concept. Keywords: recognition, measurement, reporting, understanding, SAK ETAP
KEMAMPUAN PREDIKSI RASIO-RASIO KEUANGAN TERHADAP LABADAN ARUS KAS MASA DEPAN DAN PENGARUHNYATERHADAP DIVIDEND PAYOUT RATIOPADA PERUSAHAAN MANUFAKTUR DAN JASA Dessy Putri Andini
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 2 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i2.1240

Abstract

Tujuan penelitian ini adalah untukmenguji kemampuan rasio-rasio keuangan yang meliputi gross profit to net sales, current ratio, cost of goods sold inventory, cost of goods sold to net sales,inventory to net sales,net sales to netassets, quick assets to inventory, quick assets to total assets, working capital to total assets, working capital to net sales, profit before taxes to shareholders’ equitydalam memprediksi laba yangdiperoleh perusahaandan arus kas masa depan,dan jugamenguji kemampuan laba dan arus kas bebas untuk investasi atau pendanaan dalam meningkatkan DPR.Penelitian yang dilakukan merupakan penelitian empirik dengan pengujian hipotesis. Populasi penelitian adalah seluruh perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI). Sampel penelitian diambil dengan menggunakan purposive sampling dan diperoleh 40 perusahaan manufaktur dan 1 perusahaan jasa yang listed di BEI dengan periode penelitian 2006-2008.Penelitian ini menggunakan analisis jalur (path analysis). Hasil pengujian menunjukkan bahwa hanya rasio CGSNS (cost of goods sold to net sales) danPBTSE(profit before taxes to shareholders’ equity) yang berpengaruh positif dan signifikan terhadap variabel interveninglaba dan arus kas. Sedangkan laba dan arus kas dapat digunakan untuk memprediksi DPR. Laba memiliki pengaruh yang sangat kuat dalam memprediksi DPR dibandingkan dengan arus kas. Hal ini tidak aneh karena perusahaan hanya dapat membagikan dividen semakin besar jika perusahaan mampu menghasilkan laba yang semakin besar. Jika laba yang dihasilkan besarnya tetap, perusahaan tidak bisa membagikan dividen yang makin besar karena hal ini berarti perusahaan akan membagikan modal sendiri. Kesimpulan dari penelitian ini adalah bahwa hanya rasio CGSNS (cost of goods sold to net sales) danPBTSE(profit before taxes to shareholders’ equity) yang berpengaruh positif dan signifikan untuk memprediksi laba dan arus kas masa depan. Sedangkan laba dan arus kas bebas dapat digunakan untuk memprediksi dividen yang dibagikan perusahaan. Kata Kunci : gross profit to net sales, current ratio, cost of goods sold inventory
PEMETAAN RISET AKUNTANSI BERBASIS PENGUJIAN VARIABEL MOTIVASI Ratih Rediyaningrum Putriaji; Imam Mas’ud
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 2 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i2.1241

Abstract

Development of a discipline can not be separated from the role that research results are publicized in the literature and academic journals. A scientific discipline will not grow will die even if there is no research on the development of these disciplines. In the disciplines of accounting, accounting research has a very important role.First, accounting research role is to give effect to the accounting practices, so that accounting practices are not just from the road but it is based on research which is then developed in the theory. The theory that there would then be subject to empirical testing done in a sustainable manner. Thus, accounting research is not an end but it is the process for building theory and practice. The second role of accounting research is to improve understanding of environmental accounting to accounting practices are not understood as something taken for granted. Keywords : Motivation in Accounting for the development of accounting research.

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