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INDONESIA
Journal of Accounting and Investment
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26223899     EISSN : 26226413     DOI : 10.18196/jai
Core Subject : Economy,
Economics, Econometrics & Finance
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 11, No 2: July 2010" : 5 Documents clear
PENGARUH GUGATAN GANTI RUGI TERHADAP KEBIJAKAN PENENTUAN LABA DALAM LAPORAN KEUANGAN : PENGUJIAN LITIGATION HYPOTHESIS PERUSAHAAN INDONESIA Putra, Wahyu Manuhara
Journal of Accounting and Investment Vol 11, No 2: July 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this study was to examine the effect of the event or events (insident) litigation against the policy determination of the profits. The sample was perushaaan listed on the Jakarta Stock Exchange (JSX) from 1993-2006. The results of this study found no effect of compensation in respect of the determination of the profit for the company policy in a period of dispute relative to the period not as a defendant.
PENGARUH HARI LIBUR NASIONAL TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA Chandra Siregar, Viky Hari; Hindasah, Lela
Journal of Accounting and Investment Vol 11, No 2: July 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research conducted to know (1) what 1 day before and after National holiday have an effect on to return share compared to other commerce day. (2) What national holiday which carried over by a weekend have an effect on to return share compared to holiday remain to on which in fact. (3) To test the effect of National holiday to return share that happened before and after National holiday. This research use data sample an LQ45 index 2004-2008, that is to avoid the inactive share. Data obtained from corner of Bursa Efek Indonesia of UNDIP Semarang. Statistic test used in this research is Box Jenkins or referred as ARIMA (Autoregressive Integrated Moving Average). Result of this research indicate that (1) There are not significance effect  between 1 day before and after National national to return share compared to other commerce day. (2) There are not significance effect of National holiday which is carried over by weekend to return share compared to ordinary holiday. (3) There are significance effect between Thursday before holiday of Friday national to return share.
EFEKTIVITAS BALANCED SCORECARD DALAM MANINGKATKAN KINERJA MANAJERIAL BADAN USAHA MILIK NEGARA (BUMN) R. Weddie Andriyanto; Mega Metalia
Journal of Accounting and Investment Vol 11, No 2: July 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This paper has been withdrawn at the corresponding author's request for avoiding plagiarism reason.
PENGARUH SIZE, LIKUIDITAS, PROFITABILITAS, RISIKO, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Siti Hardanti; Barbara Gunawan
Journal of Accounting and Investment Vol 11, No 2: July 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research was carried out to test the influence of the size, liquidity, profitability, risks and sales growth towards the simultaneously and partially capital structure. The object of this research was all manufacture industries listed in Indonesian Stocks Exchange (ISE). The sample of this research was 71 manufacture industries selected using the purposive sampling technique which was based on three criteria: 1) the manufacture industries that were listed and active in the Indonesian Stock Exchange during the research period; 2) The companies had positive profits during the research period; 3) The manufacture companies that must have complete data in Indonesian Capital Market Directory (ICMD). The research data were secondary data which were obtained from ICMD in the years of 2005-2008 in the ISE UMY Corner. The result of analysis showed three findings. 1) Simultaneously, the size, liquidity, profitability, risks, and sales growth influence the capital structure. 2) Partially, the size gave positive and significant influence towards capital structure, while the liquidity and profitability gave negative significant influence towards the capital structure. 3) Partially, the risks and sales growth did not influence the capital structure.
PENERAPAN PRICE LIMIT UNTUK MENGATASI VOLATILITAS RETURN SAHAM Maria Rio Rita; Rendhy Bramantha Wisudana
Journal of Accounting and Investment Vol 11, No 2: July 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Some stock markets have employed a number of circuit breakers to avoid non-rational overreaction and price limit is one of them. While price limit is widely accepted benchmarks for the prevention of market crash, the question of weather price limit reduces stock price volatility has long attracted research interest. The purpose of this study is to test volatility spillover hypothesis by examining Indonesia Stock Exchange price limit system. We use LQ-45 stocks data from August 2001-January 2002, while research period begins from 3 December 2001- 31 December 2006. The evidence supports that all hypotheses suggesting that price limit may be effective to reduce volatility.

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