Jurnal Akuntansi Kontemporer
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PENGARUH ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA
Get PDFThe goal of every companies is to maximize their value. Value of them is correlated with the performance that achieved. Companies value is measured with stock
return or stock price. If the peiformance is increase, so their value will increase also. Companies performance usually are measured by one of traditional accounting measurement such as accounting profit, revenue growth, return on investment. Traditional measurements were supposed having more risk, because if companies only focus on the big growth without consider about the higher return than cost of capital, it will destroy company value. One alternative of performance measurements that can be
used is economic value added. This research analyzed the influenced of economic value added to stock return, using alternative models. Based on linier regression testing, (his
study found that there was no a significant effect of current or previous economic value added to current stock return. Second, there was no a significant effect of the change of
current or previous economic value added to the change of current stock return of the public companies listed on Indonesian Stock Exchange in 2002 until 2007
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR
Get PDFGoing concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion. This research aims
to examine the effect of audit quality, company's financial condition (liquidity ratio, profitability ratio, solvency ratio), prior year audit opinion, and the company growth towards giving of going concern audit opinion. The analysis showed that the influence giving of going concern audit opinion are profitability ratio, solvency ratio, and prior year audit opinion where profitability ratio have a negative effect, the solvency ratio and the audit opinion the previous year have a positive influence, while not affecting the giving of going concern audit opinion are audit quality, liquidity ratio, and company growth
Peta Kemampuan Keuangan Daerah pada Pemerintahan Kota dan Kabupaten se-Jawa dan Bali Tahun 2004-2008: Metode Kuadran
Get PDFRegional autonomy is aimed at bringing the region’s independence in
/in!1cing the region's expenditures. In its implementation, regional autonomy is
still not able to realize the region's independence because each region has
different characteristics so that it's required- a different policy. This study, aims to
yap the regions Finance by independent and potential-regions, independent and
less potential regions, non-independent and potential regions, and non_
independent and less potential region. Independent variables used are the
growth ratio and the share ratio which is calculated using the District Revenue
(PAD), Tax sharing (BHP), Non-Tax sharing (BHBP) and Total Expenditur
Pengujian Determinan Konservatisma Akuntansi
Get PDFThis paper examines the determinants of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principle (GAAP) that result in the persistence understatement of cumulative reported earnings and net assets over period of time. In this paper, I empirically tests the set of factors purported by Watts (2003a) as determinants of conservatism.This set of determinants relates to incentives arising from contracting (debt and compensation), litigation, tax, and political costs. I find evidence consistent with debt contracting and litigation, but not consistent with compensation contracting and tax and political costs
Pengaruh Faktor-faktor Fundamental terhadap Kualitas Pengungkapan Sukarela dalam Laporan Tahunan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
No full textThe purpose of this research is to find the fundamental factors that influence
voluntary disclosure published in annual reports. This research used 22
manufacturing companies listed at Indonesia Stock Exchange in the period of
2006-2007, is chosen by purposive sampling. Multiple regression analysis was
employed to test the research hypothesis. The result of this research how that
none of the independent variables influence voluntary disclosure published in
annual report
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Keuangan terhadap Praktik Perataan Laba
No full textThis research l's designed to examine the income smoothing practices in
manufactured companies listed on Indonesia Stock Exchange during 2003-2005.
The objectives of this research are examined whether company size, profitability,
and financial leverage have significant impact on income smoothing practices.
Seventeen listed companies selected using (purposive) judgement sampling
method, were used as research sample. Data are analyzed using multiple linear
regressions with result that company size and financial leverage had significant
impact on income smoothing practices, but hypothesis only supported b y financial
leverage
Pengaruh Profitabilitas, Kepemilikan Institusional dan Kepemilikan Asing terhadap Pengungkapan Tanggung Jawab Sosial pada Perusahaan Pertambangan di Bursa Efek Indonesia
No full textCorporate social disclosures are needed to communicate social and
environmental effects derived from corporate's economic activities to
stakeholders, to the interested parties. The degree of disclosure is affected by
several factors, internally and or externally. The purpose of this research is
focused on internal factors: profit and stock ownership. Profitability and stock
ownership are predicted influence the degree of corporate social disclosure in
mining companies listed at Indonesian Stock Exchange in 2005-2007.
Intention of this research is to lonw whether profitability, institutional
Ownership and foreign ownership influence to level of corporate social disclosure.
Corporate social disclosure done b y companies in several areas of energy, health
and safety at work, labor, product and social activities. This research applies
company size as control variable. Nine mining companies selected with purposive
sampling technique. Data analyzed using linear regression and showed only
profitability variable and foreign ownership influenced corporate social
disclosure significantly
Analisis Perbedaan Return dan Resiko Saham dengan dan Tanpa Perataan Laba pada Perusahaan Manufaktur yang Terdaftar di BEI
No full textMany research proved that listed in Indonesia Stock Exchange did
income smoothing. It means that management did an effort to decrease income
fluctuation to reach the favorable target, whether by manipulation of artificial (by
accounting method) or real (by transaction) variable. By this income smoothing they expect
the risk of company will be decreased- This research is designed to know whether
there are any difference between income-smoothed-company and non-income-smoothed
company in their returns and/or risk. Fifty five manufacture companies,
became this research samples, we selected by purposive sampling method. The
samples are classified as income-smooth group and non-income-smoothed by
Eckel's model. The findings showed that there is no significant difference for both stock
returns and risks between income-smoothed-companies and non-income-smoothed
companies. In the other words, although the income smoothing found in Indonesia but
there is no difference for returns and risks variable between income-smoothed companies
and non- income -smoothed-companies
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE KEUANGAN TERHADAP PRAKTIK PERATAAN LABA
Get PDFThis research is designed to examine the income smoothing practices in manufactured campanies listed on Ind0i1esia Stock Exchange during 2003-2005, The objectives of this research are examined whether company size, profitability,
and financial leverage have significant impact on income smoothing practices, Seventeen listed companies selected using (purposive) judgement sampling method, were used as research sample. Data are analyzed using multiple linear
regressions with result that company size and financial leverage have significant impact on income smoothing practices, but hypothesis only supported by financial
leverage
Pengaruh Kualitas Laba terhadap Nilai Perusahaan
Get PDFThe purpose of this research is to investigate and give empirical evidence o f the effect
of earnings quality on firm value. The proposed hypotheses is earnings quality positively
influence value of the firm. To test alternative hypotheses, this research used
manufacturing listed on Jakarta Exchange Stock which issue financial statement.
Purposive sampling is used f or data collection with 74 manufacturing sample and
Observation sum 197.The result indicates that earnings quality influence the value of
The Firm. The earnings quality of proxy stated by Sloan (1996), chan et al. (2001) and
Warfielde t al. (1995)i s discretionary accruals