ACCRUALS (Accounting Research Journal of Sutaatmadja)
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PENGARUH PROFITABILITAS, OPINI AUDITOR, DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN
Full text linkState revenue from the taxation sector remains dominating over This research is conducted to test the effect of variables Profitability, Audit Opinion, and Ownership Structure of the Timeliness of Financial Statement in the all companies Infrastructure, Utilities, and Transportation sectors listed in Indonesia Stock Exchange during 2013-2016. The population in this study amounted to 60 companies. Samples were obtained in this study amounted to 38 samples are selected by purposive sampling method. The analysis technique used here is logistic regression and hypothesis test using t-satistic with level of significance 5%. The results indicate that the variable Profitability not significant effect of the Timeliness of Financial Statement and variable Ownership Structure not significant effect of the Timeliness of Financial Statement. However, variable Audit Opinion significant effect of the Timeliness of Financial Statemen
Pengaruh Premium Growth Ratio, Risk Based Capital Dan Hasil Investasi Terhadap Profitabilitas Perusahaan Asuransi Umum Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014
Full text linkPenelitian ini betujuan untuk menguji pengaruh premium growth ratio, risk based capital dan hasi investasi terhadap profitabilitas pada perusahaan asuransi umum yang terdafatar di Bursa Efek Indonesia tahun 2010-2014. Populasi penelitian ini adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia tahun 2010 sampai 2014. Teknik pemilihan sampel menggunakan purposive sampling sehingga diperoleh sampel yang sesuai kriteria sebanyak 11 perusahaan. Alat statistik dalam penelitian ini adalah Eviews 8.1. Hasil penelitian ini menunjukan bahwa secara parsial premium growth rato dan risk based capital tidak berpengaruh terhadap return on assets, variabel hasil investasi berpengaruh terhadap return on assets. Sedangkan secara simultan variabel premium growth ratio, risk based capital dan hasil investasi berpengaruh signifikan terhadap return on asset
COMPARATIVE ANALYSIS OF INDONESIA CAPITAL MARKET REACTION BEFORE AND AFTER ANNOUNCEMENT OF PRESIDENTIAL ELECTIONS UNITED STATES 2016 DONALD TRUMP (Event Studies On Shares Member Index LQ-45)
Full text linkThis study aims to determine the empirical evidence of differences before and after the announcement of the results of the election of President of the United States 2016 Donald Trump against the average abnormal return, trading volume
trading activities, and frequency trading activities of shares in the capital market in Indonesia.
This study is an event study with a 15-day window event that begins on October 31 2016 (t-7) to November 18, 2016 (t+7) and the date of the announcement of the 2016 Presidential Election of the United States of America which falls on
November 9, 2016 as (t0). The sample used in this research is 24 stock members of LQ-45 index chosen by purposive sampling method. The data used in this study is secondary data sourced from the website of Indonesia Stock Exchange
(http://www.idx.co.id/). Expected return in this study using market model. Then the data is analyzed using Microsoft Excel 2010 and SPSS 22 applications.
The result of the research shows that based on the result of paired-samples t-test it can be concluded that statistically the average difference of abnormal return variable before and after announcement of election result of President of United States 2016 Donald Trump, then based on result of wilcoxon signed rank test can be concluded that statistically the average difference of trading volume activity volume variables, and the frequency of trading activity of stock before and after the announcement of the result of the election of President of the United States 2016 Donald Trump
ANALISIS EFEKTIVITAS PERATURAN KEMENTERIAN KEUANGAN NOMOR 169/PMK.010/2015 (PMK-169) (STUDI EMPIRIS ATAS PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016)
Full text linkState revenue from the taxation sector remains dominating over revenue from other sources. This revenue will be constantly increased in the future. In so doing, the Government has issued the Minister of Finance Regulation Number 169/PMK.010/2015 (PMK-169). This regulation sets the debt-to-equity ratio allowable for firms in general at four to one (4:1) and has been effective from tax year 2016. This is necessary to avoid thin capitalization practice that can lower state revenue from the taxation sector as it opens a tax avoidance opportunity for firms through interest-based debt. This research was intended to analyse the effectiveness of PMK-169 for firms listed on the Bursa Efek Indonesia over 2015 (before) and 2016 (after). By employing paired sample t-test analysis technique on 316 observations of 158 firms, it was proven that there was a significant difference in the debt-to-equity ratio as well as tax avoidance before and after the enactment of the regulation. The implication of this finding is that PMK-169 as a debt control regulation is considered effective to implement