ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE MODERATING EFFECT OF COMPETITIVE STRATEGIES ON INTELECTUAL CAPITAL AND COMPANY VALUE IN BANKING COMPANIES
Get PDFThis research was conducted with the aim to determine the effect of Intellectual Capital on Corporate Values with Competitive Strategies in increasing and decreasing the relationship between Intleectual Capital and Corporate Value. Intellectull Capital in this study was measured using VAIC developed by Pulic. The sample in this study were 17 banking companies listed on (Indonesia Stock Exchange) IDX as much as 8 years.By using a simple regression analysis the results of the equation are obtained: Y = 0.201483 + 0.22356vaic + e . While the results of the T test obtained a T value with a probability of 0.0150, which means less than 0.05. The F test obtained an F value with a probability of 0.000154 <0.05. These results prove that the Intellectual Capital variable has a positive effect on Company Value. While the multiple linear equations obtained by the equation: Y = 1.471970 + 0.214295vaic + 0.4581455vaicsb + e. Based on these results Intellectual Capital gives a coefficient of 0.214295 with a probability value of 0.0013 <0.05, while Intellectual Capital with a Competitive Strategy gives a coefficient of 0.458145 with a probability of 0.0007 <0.05 means that Intellectual Capital has a positive effect on Corporate Values and Competitive Strategies can influence (strengthen) the relationship between Intellectual Capital with Corporate Valu
THE INFLUENCE OF INTERNAL CONTROL ON THE PERFORMANCE OF THE FACTORY EMPLOYEE IN PT SINKONA INDONESIA LESTARI (PT SIL) (Study at the Factory)
Get PDFThis study aims to determine and examine the influence of Environmental Control, Risk Assessment, Control Activities, Information & Communication and Monitoring of Employee Performance. Data collection techniques are questionnaires, interviews, observation,documentation. The data used are primary data. The population in this study is PT SIL employees in the production and sample in this study as many as 100 respondents. Hypothesis testing uses multiple regression analysis
The results of this study indicate: (1) the control environment does not affect employee performance; (2) risk assessment does not affect employee performance; (3) control activities have a positive effect on employee performance; (4) information & communication does not affect employee performance; (5) monitoring does not affect employee performance
THE EFFECT OF THIRD PARTY FUNDS, LOANS TO OTHER BANKS, CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN AND RETURN OF ASSETS ON CREDIT DISTRIBUTION
Get PDFCredit disbursement in Banking has an important role in the growth of the state economy. The purpose of this study was to analyze the influence of Third Party Fund (DPK), Loan At other banks (PPBL), Capital equity Ratio (CAR), Non-Performing Loan (NPL), and Return on assets (ROA) for disbursement of loan X. This study uses the bank's internal factors as independent variables and the total loans disbursed as the dependent variable. The sample used in this study is the ratio BPR X 2012-2014. The analytical method used in Regression Analysis by combining the time series data. For data processing, the tools used in SPSS for Windows Version 17.0 and Microsoft Excel software. The results showed that partially and Third Party Fund (DPK) and the Non-Performing Loan (NPL) positive and significant impact on credit. While Loan In Other Banks (PPBL), Capital Adequacy Ratio (CAR) and Return Of Assets (ROA) has a negative effect and no significant effect on credi
THE EFFECT OF FINANCIAL LITERACY AND ACCOUNTING LITERACY TO ENTREPRENEURIAL INTENTION USING THEORY OF PLANNED BEHAVIOR MODEL IN STIE SUTAATMADJA ACCOUNTING STUDENTS
Get PDFEntrepreneurship in Indonesia is still low compared to other countries, but the interest of young people for entrepreneurship is higher. This research was conducted to determine the effect of financial literacy and accounting literacy to entrepreneurial intention by using the theory of planned behavior model. The population used in this study were all active students of accounting study program of STIE Sutaatmadja. Sample selection technique uses simple random sampling. Samples obtained are 150 respondents from semester 2 to semester 8. The analysis tool used in this study is SEM with the help of the LISREL 8.80 program. The results of this study indicate that financial literacy and accounting literacy does not affect the attitude towards new venture creation, subjective norms and perceived behavior control, and subjective norms do not affect the entrepreneurial intention. While the attitude towards new venture creation variable and perceived behavior control affect entrepreneurial intention
THE EFFECT OF COMPANY'S SIZE, INDUSTRIAL TYPE, PROFITABILITY, AND LEVERAGE TO SUSTAINABILITY REPORT DISCLOSURE: (Case Study On Companies Registered In Sustainability Reporting Award (SRA) Period 2014-2016)
Get PDFCompanies that reveal sustainability reports from year to year are increasing, but the number of companies is still far behind companies that do not discloes. To encourage companies to create sustainability reports, the National Center for Sustainability Reporting (NCSR) holds the annual Sustainability Reporting Award (SRA) that have been held since 2005. This study was conducted to determine the effect of company's size, industry type, profitability, and leverage on disclosure of sustainability report. The population used in this study are companies listed in the Sustainability Reporting Award (SRA). The technique of selecting sample is using purposive sampling.Sample according to the criteria obtained 20 companies during the observation period 2014-2016. Analyzing used in this research is multiple regression and hypothesis test using t test, f test, and coefficient of determination. The results of this study indicate that industry type and leverage variables affect the disclosure sustainability report. While the variable size of the company, and profitability does not affect the disclosure sustainability report
THE INFLUENCE OF ACADEMIC PRESSURE, OPPORTUNITY OF CHEATING AND RATIONALIZATION OF CHEATING ON THE BEHAVIOR OF ACADEMIC CHEATING WITH PERCEPTION OF ACCOUNTING ETHICS AS A MODERATING VARIABLE (ON STIE SUTAATMADJA SUBANG ACCOUNTING STUDENTS)
Get PDFThe purpose of this research is to determine the effect of fraud triangle (academic pressure, opportunity of cheating and rationalization of cheating) to have positive effect on the behavior of academic cheating with the perception of accounting ethics as a moderating variable on STIE Sutaatmadja Subang accounting students.
The population in this study were students of accounting department of STIE Sutaatmadja Subang generetions 2014, 2015, 2016 and 2017 as many as 215 students. To determinate the size of the sample using slovin formula and the result is 140 sample students. Sample selection technique using probability sampling while for sampling in this study is using simple random sampling. The dependent variable of behavior of academic cheating. The independent variables are academic pressure, opportunity of cheating and rationalization of cheating. And one moderating variable of perception of accounting ethics. The methods of data analysis is using descriptive statistic and inferential statistic.
The result showed that academic pressure had a significant negative effect on behavior toward academic cheating, opportunity of cheating and rationalization of cheating had a significant positive effect on the behavior of academic cheating and the perception of accounting ethics did not moderate academic pressure, opportunity of cheating and rationalization of cheating on behavior of academic cheating
THE EFECT OF IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AND CONTROL ENVIRONTMENT ON THE EFFECTIVENESS OF INTERNAL CONTROL OF SALES AT CV. KURNIA AGUNG (CASE STUDY AT CV. KURNIA AGUNG REGIONAL JAWA BARAT)
Get PDFThe purpose of this study to determine the effect of the implementation of accounting information systems and control environment to the effectiveness of internal control sales on the CV. Kurnia Agung.
In this study was prepared using quantitative research methods, while the data analysis techniques in this study using descriptive data analysis techniques. Population and sample in this research is all employee CV. Kurnia Agung with 65 respondents with sample selection technique using purposive sampling method. The data used are primary data obtained directly from all employees CV. Kurnia Agung by distributing questionnaires. Data were analyzed using multiple linier regression method and hypothesis test with the help of using Statistical Program for Society Science (SPSS) V. 21.
Based on the results of hypothesis testing in this study is the accounting information system affect the effectiveness of internal control sales, control environment affect the effectiveness of internal control sales, and accounting information systems and control environment simultaneously affect the effectiveness of internal control sale
PENGARUH STOCK SELESCTION SKIIL, MARKET TIMING ABILITY, TURNOVER RATIO DAN CASH FLOW TERHADAP KINERJA REKSA DANA SYARIAH: (Studi Kasus Pada Perusahaan Reksa Dana Syariah yang Terdaftar di OJK Periode Tahun 2011-2014)
Get PDFMutual funds syariah are other investment opportunities with measurable risk and return is high enough with enough capital affordable to the community. Mutual funds syariah have an Investment Manager with the ability and knowledge of the market it is or will happen. Therefore, mutual funds syariah selected by investors because it is cheap, easy and "managed by the experts".
This research analysted do stock selection skill, market timing ability, Turnover ratio and Cashflow can influence the performance of equity mutual funds syariah in Indonesia. The data used in this research are data on financial statements , Net Asset Value (NAV), SBI, IHSG, yearly data and prospectus of 10 equity mutual fund syariah that were sampled during this research report from 2011-2014.
As a research methodology, we used F test and t test to examine research’s hypothesis, also used assumption classic test there are normality test, autocorrelation test, heteroscedasticity test and multicolinearity test. These results can be viewed on multiple regression analysis and the coefficient of determination, the R value of 0.513 means the relation between the stock selection skill, market timing ability, Turnover ratio and Cashflow to profitability by 51.3%, meaning that the relationship between variables was most closely. Adjusted R Square value of 0.545 which means 54,5% achievement of profitability can be explained by the stock selection skill, market timing ability, Turnover ratio and Cashflow. The remaining 45,5% can be explained by other factors not examined in this research.
