Akuntabilitas
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UNDERPRICING: INFORMASI AKUNTANSI DAN NON AKUNTANSI DALAM INITIAL PUBLIC OFFERING (IPO)
Get PDFThe aim of this research was to test and to analyze some factors which influenceunderpricing phenomenon represented by accountancy information (ROA, TATO, CR, DERand firm size) and by non-accountancy information (auditor reputation, underwriterreputation, firm age and percentage of public offering). The population of the research was 103companies which from 2008 until 2012. Samples were collected by using purposive sampling.Multiple Regression model were used to test the relation between independent variables anddependent variables. Regression analysis shows that only underwriter reputation has negativeand significant influence on the level of underpricing. The accountancy information (ROA,TATO, CR, DER and firm size) and the non-accountancy information (auditor reputation,firm age and Percentage of Public Offering) do not have significant influence on underpricing.This study contributes theorically and practically to the influence of non-accountancyinformation on share prices during IPODOI: 10.15408/akt.v7i1.264
HAFAZHATUL AMWAAL: TOKOH DAN KARAKTER AKUNTAN RASULULLAH
Get PDFThe accountants are not a current profession only but a profession which areestablished since Rasulullah Muhammad Saw era. Rasulullah Saw especially treats andeducates his friends to be a clerk (katibul amwaal), accountant (hafazhatul amwaal) becausebeside as a prophet He is a good entrepreneur too. This article aims to explore the shirahnabawiyah (literature study) to give us who is the accountant in Rasulullah era and howabout their characteristic. Based on literature searches there are some companions of theProphet Muhammad are positioned specifically for financial management (state) Messengereven split into seven functions, six accounting function and one function to the examination(audit)DOI: 10.15408/akt.v7i2.267
EFISIENSI MODAL INTELEKTUAL DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN
Get PDFThis study aimed to analyze the effect of intellectual capital efficiency of thefinancial performance and the performance of the company\u27s shares. Measurement offinancial performance with return on equity (ROE), earnings per share (EPS), while thecompany\u27s stock performance is measured by the cumulative abnormal return (CAR). Thetotal sample in this study was 108 companies and individual company data taken 3 years from2009 to 2011. The hypothesis testing with multiple linear regression method. Results from thisstudy showed that the intellectual capital positive effect on ROE and EPS. However,intellectual capital is not proven effect on CAR. The main implication of this study for themanagement of the company for more attention to the management of intellectual capitalbecause it is proven to improve the performance of the companyDOI: 10.15408/akt.v7i3.273
PERSEPSI TEKNOLOGI INFORMASI, KEMUDAHAN PENGGUNAAN, RESIKO DAN FITUR LAYANAN AIS TERHADAP MINAT ULANG DOSEN MENGGUNAKAN ACADEMIC INFORMATION SYSTEM (AIS)
Get PDFThis study aimed to examine the relationship between the perception ofInformation Technology, Ease of Use, Risks and AIS Service Features Of Interests BirthdayLecturer in the Use of Academic Information System (AIS): The sample was a lecturer of thefaculty of economics and faculty of sharia and law with a total sample of 50 respondents. Theresearch method used survey method by using tools such as questionnaires and interviews andsampling technique with purposive sampling. Test equipment reliability analysis usingvaliditasdan test, Spearman correlation test and swot analysis. The results showed that thereis a correlation between the perception of technology ais (X1) with an interest in re-facultyusing ais (Y), there is a correlation between the perceived ease of use AIS (X2) with an interestin re-using the AIS, there korealsi between risk perception ais (X3) with interest in re-using ais(Y) and also there is a correlation between the perception of the service features ais (X4) withan interest reset menggunakann ais (Y)DOI: 10.15408/akt.v7i3.273
INITIAL RETURN: PERBEDAAN SAHAM SYARIAH DAN NON SYARIAH DI PASAR MODAL INDONESIA
Get PDFThis research is based on the phenomenon initial public offering, initialreturn. The purpose of this paper is to find empirical evidence about the influence of stockoffering percentage, offer size, profitability, firm size, IPO risk, financial leverage andliquidity, between syari’a stock and non syari’a stock in the Indonesian Stock Exchange.This research use Regression Model and Chow Test to test the hypothesis which hasdeveloped. The result showed variable IPO risk have positive effect on initial return ofsyari’a stock and variable financial leverage and current ratio have positive effect oninitial return of non syrai’a stock. Conclusion of this research showed that there weredifferent factors that influenced initial return between syari’a stock and non syari’a stock.Contibutions for future studies should use other predictor variables and appendobservation years to get much sample for the researchDOI: 10.15408/akt.v7i1.264
STUDI KINERJA PT BNI SYARIAH SESUDAH PEMISAHAN (SPIN OFF) DARI PT BANK BNI (PERSERO) TBK
Get PDFThe purpose of this study was to analyze the performance of BNI Syariah beforethe spin-off compared with after the spin-off and to analyze the performance of BNI Syariahafter the spin-off compared with the performance of BJB Syariah after the spin off. Both of theperformance analysis based on CAR, NPF, NPM, ROA, ROE, and FDR. The study wasconducted by using analysis Paired Sample T-Test and analysis Independent Sample T-Test.The results showed that the performance of BNI Syariah before and after the spin-off does notdifference significantly. Likewise for the comparation of BNI Syariah and BJB Syariah afterspin off, some ratios (NPF, NPM, ROA, ROE) did not differ significantly with probabilitygreater than 0.05, and for CAR and FDR, there was a significant difference with probabilitylower than 5 percentDOI: 10.15408/akt.v7i2.266
PENGARUH AUDIT TENURE DAN LOWBALLING TERHADAP PEMBERIAN OPINI AUDIT
Get PDFThe main purpose of this study was to examine the influence of audit tenure andlowballing to the appropriation of audit opinion. Based on convenience sampling method. Thisstudy used a sample of 61 respondents who work as auditor in audit firm located in Jakartaand enrolled in Directory AP & KAP 2013 published by IAPI. This study used primary data withquestionnaire. Auditor who participated in this research include partner, manager, supervisor,senior auditors and junior auditors who carry out work in the field of auditing The data wasanalyzed by multiple regression. The results indicates that the audit tenure didn’t have aninfluence to the present of audit opinion. But lowballing had influenced to the present of audit opinionDOI: 10.15408/akt.v7i2.267
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL
Get PDFThe purpose of this study is to examine the budget planning system,participation in drafting the budget, budget scheduling and budget goal clarity to managerialperformance, as well as to search an internal control, and it may modernize the influence ofbudget planning system, participation in drafting the budgets, budget scheduling and budgetgoal clarity to managerial performance. This study is recognized as a causal research, and thelocation of study is Islamic state university Jakarta taking a sample of 69 respondents fromthe faculty and the rector. The test tool on hypothesis one is with t test used in evaluating thehypothesis partially, and f test is used to search its influence simultaneously, while forsearching to hypothesis two is to see the influence of moderating variable is as adopted toanalyze the difference absolutely. Refers to the result of analysis is concluded that it partialsystem of budget planning, budget participation and budget goal clarity significant effect tomanagerial performance, while the budget schedule accuracy is not having an effect onmanagerial performance. It is also found that the internal control may not leadmodernization any influence of the budget planning system, participation in drafting thebudgets, budget scheduling and budget goal clarity to managerial performance.DOI: 10.15408/akt.v7i1.264
ANALISIS PEMAHAMAN WAJIB PAJAK DAN IKLAN OTORITAS PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK
Get PDFThis research is casual studies conducted to establish casual relationshipbetween variables the understanding of the taxpayer and the advertising tax againtcompliance of taxpayer to pay Land and Building Tax (PBB) in the Tax Office (KPP) EastTangerang especially living in subdistrict Ciledug. Objects in this research are taxpayer whopay Land Tax in Tax Office and had seen advertising tax in both mass media and electronicmedia. In the technique of data analysts, this research do the validity test by pearsoncorrelation, reliability testing with coeffiicient cronbach’s alpha, the classical assumption test,hypothesis testing multiple regression, t test, and F test. On testing the hypothesis can be seenthat the understanding of taxpayer have a significant effect on compliance of taxpayer and theadvertising tax doesn’t have a significant effect on compliance of taxpayer, meanwhile theunderstanding of taxpayer and tax advertising simultaneously had a significant effect oncompliance of taxpayerDOI: 10.15408/akt.v7i3.273
FAKTOR-FAKTOR KEUANGAN YANG MEMPENGARUHI MARKET SHARE PERBANKAN SYARIAH DI INDONESIA
Get PDFThis Study aims to formulate the strategy of market share growth for islamicbangking is need to examine how much the effect of each independent variable is ROA, CAR,FDR, NPF, and REO on the dependent variable (Market Share) on Islamic Banking inIndonesia. The research was conducted on Islamic Banking in Indonesia, BUS and UUS usingfinancial statement data are monthly basis for 36 months, starting in January 2010-December2012. The method of analysis in this study is the analysis Descriptive Statistics and SimpleLinear Regression Analysis. The test results suggest that, first, ROA has a positive significanteffect on Market Share. Second, CAR has a positive significant effect on Market Share. Third,FDR had a positive significant effect on Market Share. Fourth, NPF has a significant negativeeffect on Market Share. Fifth, REO has a significant negative effect on Market Share. Basedthat condition, so, strategy to improve market share growth for Islamic banking must beconcern to qualitative aspects such as sufficient costumer service, product innovative,banking education for costumer, etc. All of that aspects must be supported by government,central bank, Islamic banking, and societyDOI: 10.15408/akt.v7i2.267