Jurnal Wahana Ilmiah Akuntansi
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PENGARUH MANAJEMEN LABA DAN UKURAN PERUSAHAAN TERHADAP BIAYA MODAL EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkLisa Kurnia, 2015. The influence of the earning management and firm size againts the cost of equity capital at the manufacturing companies listed on the Indonesia Stock Exchange 2010-2012 period. This research aimed to (1) find out the influence of the earning management againts the cost of equity capital (COEC) at the manufacturing companies listed on the Indonesian Stock Exchange 2010-2012 period, (2) find out the influence of companies size againts the cost of equity capital (COEC) at the manufacturing companies listed on the Indonesian Stock Exchange 2010-2012 period. The population in the research were manufacturing companies of consumption goods industry which listed Indonesian stock exchange 2010-2012. Sample selection technique used was purposive sampling method. The sample of this research consist of 81 manufacturing company . The method used was multiple linear regression analysis. Based on the t test result show that earnings management and company size significantly and negatively related to the cost of equity capital.
Keywords: earnings management, company size, cost of equity capita
KAJIAN EMPIRIS FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT
Full text linkIn this study that examined the factors that influence the Audit Quality in manufacturing firms 2010-2012. Independent variable is the size of the tenure audit and firm reputation. The purpose of this study is to analyze and demonstrate empirically the effect of tenure audi and firm reputation partially or simultaneously. The population in this research that companies listed in Indonesia Stock Exchange 2010-2012 period, a total of 34 manufacturing companies were taken by using purposive sampling. This data using secondary data with the method of data using logistic regression analysis. This research is expected to provide enter the public accounting firm that provides audit quality. And can be taken into consideration in making a firm decision to maximize firm value or wealth for shareholders. The results of this study indicate that the Audit tenure effect on audit quality. Public accounting firm's reputation effect on audit quality. The results of this test also suggested that both factors simultaneously affect the Audit Quality. Based on the adjusted R2 value of 13.6% indicates that only13.6% of audit quality variable described by audit tenure and reputation of the firm. While the remaining 86.4% is explained by other variables not examined in this study.
Keywords: Tenure audit, firm reputation, audit qualit
PENGARUH BIAYA OPERASIONAL DENGAN PENDAPATAN OPERASIONAL (BOPO) DAN DANA PIHAK KETIGA TERHADAP RETURN ON ASSET (ROA) PADA BANK PERKREDITAN RAKYAT
Full text linkThis research was intended to examine the effect of how great the performance of Bank Perkreditan Rakyat, which was measured by ROA during period 2009 to 2012. The independent variables used in this research were operating expense to operating revenue (BOPO) and Third Party Funds. While, its dependent variable was the Return on Asset (ROA) of Bank Perkreditan Rakyat. This research used secondary data that was obtained from the report of BPR in DKI Jakarta, which has been published through Bank Indonesia or Otoritas Jasa Keuangan in 2009 to 2013. The technique that was used to gather the sample was purposive sampling and there were 10 companies obtained with a total sample of 50 companies. The method used in this research was multiple linear regression analysis. The result of t-test showed that the first variable, BOPO, had a negative and significant effect to ROA of Bank Perkreditan Rakyat. The second variable, which was Dana Pihak Ketiga, also showed a negative and significant effect to ROA.
Key Words : Return On Asset, operating Expense to Operating Revenue (BOPO), Third Party fund
Influence of Earning Per Share and Proceed To Initial Return On Companies That Listed At Indonesian Stock Exchange That Make IPO of 2010-2013.
No full textThe purpose of this research was to study the significant effect of Earning Per Share and Proceed to Initial Return on Listed Companies in Indonesia Stock Exchange in 2010-2013. The method used is quantitative descriptive survey method with a descriptive and statistical analysis and regression approach. This research using the secondary data obtained from the reference center Indonesia Stock Exchange in 2009-2012, Elektronik Bursa and IPOT Indonesia. Variable X as the independent variabel is Earning Per Share and Proceed. Meanwhile variable Y isInitial Return. The sampling technique was conducted by random sampling. The attainable population in this research were all companies listed on the Indonesia Stock Exchange conducting IPO in 2010-2013 and the sample used by the table Isaac and Michael is 78 companies. The multiple linier regression and resulted Ŷ = 0.296 – 0.001X1 – 8.550X2. The result of this research concluded that Earning Per Share has negative significant where Thitung of Earning Per Share is -2.782 greater than Ttabel amounted to -1.665 and Proceed has negative and significant effect on Proceed where Thitung is -2.402 and Ttabel amounted to -1.665. In Simultan, The Influence Between Earning Per Share and Proceed with Initial Return is significantly related. The ability of Earning Per Share and Proceed explain Initial Return is 37,5%
Pengaruh Pengungkapan Intellectual Capital (IC) dan Economic Value Added (EVA) terhadap Harga Saham Perusahaan Manufaktur yang terdaftar di BEI
Full text linkThis study aims at finding out if The Influence of Intellectual Capital (IC)and Economic Value Added (EVA) on Stock Price of Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) in 2012. The hypothesis of this study is : There is Influence of Intellectual Capital (IC) and Economic Value Added (EVA) on Stock Price of Manufacturing Company listed on the Indonesia Stock Exchange (BEI) in 2012. The method used is the author of the survey method with a quantitative approach . This study population is the entire manufacturing companies listed on the Stock Exchange in 2012 his sampling technique is random sampling as many as 36 samples .. Correlation Coefficient significance test ( Test A ) of 0.512 , indicating that there is a middle relationship between IC and EVA on Stock Price. The results of the coefficient of determination ( R2 Test ) stated that R2 is 0.262 or 26.2% . This shows that the percentage contribution of the effect of independent variables ( IC and EVA ) on the dependent variable ( stock price ) of 26.2 % . Or variations of the independent variables used in the model ( IC and EVA ) are able to explain 26.2% of variation in the dependent variable ( stock price ) . While the remaining 73.8 % are influenced or explained by other variables not included in this research model .
Keyword: Intellectual Capital, Economic value Added, Stock Pric
PENGARUH ALOKASI PAJAK ANTAR PERIODE, INVESTMENT OPPORTUNITY SET DAN LIKUIDITAS TERHADAP KUALITAS LABA
Full text linkThis research aimed to examine the effect of interperiod tax allocation, investment opportunity set and liquidity on the quality of earnings in companies listed at Indonesia Stock Exchange (BEI) during 2010 – 2012.The data collected in this research include corporate financial statement data for 2009, 2010, 2011 and 2012. The number of samples collected was sixty-eight (68) manufacturing companies that have met the criteria the researchers used purposive sampling.Result from the model shows that in 5% significance indicates that the interperiod tax allocation is measured by using deffered tax expense and deffered tax income have no significant influence on earnings quality, investment opportunity set is measured by the proxy market value to book value asset and liquidity is measured by the proxy current ratio have negative significant influence on earnings quality.The coefficient of determination (R2) is 0,313 which indicates that the model can explain the influence of independent variables to dependent variable of 31,3%.
Keywords: interperiod tax allocation, investment opportunity set, liquidity, earnings quality, earnings response coefficient (ERC
ANALISIS TINGKAT KUANTITAS ANGSURAN DAN PENINGKATAN UNIT PENJUALAN KENDARAAN BERMOTOR PADA DEALER RESMI MOTOR PT NIAGA UTAMA SEJAHTERA
Full text linkKarya Ilmiah ini bertujuan untuk mengetahui bagaimana tingkat kuantitas angsuran yang menimbulkan insentif dengan tarif yang lebih besar dari penjualan tunai dan sistem penjualan angsuran di perusahaan. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif dan kuantitatif dengan metode pengumpulan data melalui observasi lapangan, wawancara langsung, dan data melalui studi pustaka. Dari hasil penelitian dapat disimpulkan bahwa tingkat kuantitas angsuran menimbulkan insentif yang tarifnya lebih besar bagi karyawan bagian penjualan untuk mendorong mereka melakukan penjualan angsuran dan meningkatkan gaji dan insentif mereka serta sistem penjualan angsuran di perusahaan dapat menarik konsumen untuk melakukan pembelian sehingga dapat meningkatkan unit penjualan kendaraan bermotor di dealer motor. Kata kunci: Dealer motor, kuantitas angsuran, insentif, penjualan
PENGARUH AKTIVA PAJAK TANGGUHAN DAN RASIO PAJAK TERHADAP KINERJA LAPORAN KEUANGAN PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Full text linkInfluence of Tax-deferred interest earning assets and the ratio of Tax to the Financial Reports on the performance of the manufacturing companies listed on Indonesia Stock Exchange. The purpose of this research is to provide empirical evidence about the influence of tax-deffered and tax ratio on firm’s financial report performance. Unit’s analysis of this research are several manufacturing companies which listed on Indonesia Stock Exchange. This research used purposive sampling as a technique of collecting data. The number of samples collected are 72 samples. The data were processed using SPSS program version 16. The result showed that partially tax-deffered assets has an impact on firm’s financial performance with t significance test value of 0,030 or <0,05 and tax ratio has an impact on firm’s financial performance too with t significance test value of 0,330 or <0,05. Beside, simultaneously, the impact of tax-deffered assets and tax ratio on firm’s financial performance that calculated with F significance test has a value of 0,024, or <0,05 which means tax-deffered assets and tax ratio variables are simutaneously has an impact on firm’s financial performance. In this research, it was found that tax-deffered assets could affect firm’s financial performance. This is happened because the amount of an assets could affected firm’s financial performance. One the other hand, tax ratio had an impact on firm’s financial performance because of the negative position that obtained in this research showed that increasing on tax ratio could lower down firm’s financial performance.
Keywords : Tax-deffered assets, Tax Ratio, Firm’s financial performanc
PENGARUH KEPEMILIKAN MANAJERIAL, INVESTMENT OPPORTUNITY SET (IOS), DAN DEBT COVENANT TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Full text linkThe purpose of this research is to see the influence of managerial ownership, Investment opportunity Set and Debt Covenant on Accounting Conservatism of manufacturing industry in Indonesian Stock Exchange. There are 27 manufacturing companies listed in Indonesian Stock Exchange used as samples for this research. This research used time series data from 2009 until 2011. The estimation result showed that managerial ownership, Investment opportunity Set and Debt Covenant had simultaneosly impact on Accounting Conservatism in manufacturing industry. The result also showed that managerial ownership had significant impact on Accounting Conservatism, but Investment opportunity Set and Debt Covenant had not significant impact.
Keywords : managerial ownership, Investment opportunity Set, Debt Covenant and Accounting Conservatis
PENGARUH LIKUIDITAS, LEVERAGE DAN EFEKTIFITAS KOMITE AUDIT TERHADAP PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN GO PUBLIC SEKTOR REAL ESTATE DAN PROPERTY TAHUN 2007-2009 : METODE ALTMAN Z-SCORE
Full text linkThe purpose is to know financial effectiveness in companies by using cash flow ratios as the tools of measurement. Research method that used is descriptive analysis, with collecting secondary data, searching data through library, cash flow analysis by using cash flow ratios and Trend From writing result can concluded that cash flow ratios could be the tools of measurement financial effectiveness and also could be a base and use for a making decision which can be used for next cash management case
Key word: Effectiveness Financial, Cash Flow Ratio