Jurnal Akuntansi dan Keuangan
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Analisis Pengaruh Rasio Profitabilitas, Debt To Equity Ratio (DER) dan Price To Book Value (PBV) Terhadap Harga Saham Perusahaan Pertambangan di Indonesia
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas, debt to equity ratio, price to book value terhadap harga saham perusahaan pertambangan di Indonesia. Sampel dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI periode 2011-2015 dan teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa harga saham, ROE, EPS, DER dan PBV periode 2011–2015. Data tersebut diperoleh dari Indonesia Capital Market Directory (ICMD) serta dari web Indonesia Stock Exchange. Data-data tersebut dikumpulkan dengan metode dokumentasi. Penelitian ini menggunakan metode analisis kuantitatif meliputi uji asumsi klasik, regresi linier berganda, pengujian hipotesis (uji t) dan koefesien determinasi (R2). Hasil penelitian menunjukkan bahwa rasio profitabilitas (return on equity, earning per share) dan price to book value berpengaruh positif dan signifikan terhadap harga saham, sedangkan debt to equity ratio berpengaruh negatif dan signifikan terhadap harga saham
Analisis Faktor-Faktor yang Mempengaruhi Auditor Switching pada Perusahaan yang Tercatat di Bursa Efek Indonesia Tahun 2010-2015
Get PDFThe purpose of this research is to find empirical proof on the factors that influence the auditor switching in Indonesia. These factors are audit opinion, management turnover, KAP size, client’s size, and audit tenure. This topic was chosen because there are several companies in Indonesia to do Voluntary Auditor Switching and not in accordance with government regulations. Population in this research are all manufacture companies listed in Indonesia Stock Exchange (BEI) during 2010-2015. Data collecting method which used in this research is purposive sampling. A total 65 manufacturing company are used as sample firms. Hypothesis in this research are tested by logistic regression analysis with SPSS 22 software. Based on the results, variables that influence auditor switching are management turnover (CEO) and KAP Size (KAP). Audit opinion (OPINI), client’s size (LNTA) and Audit Tenure (TENURE) have no effect to Auditor Switching
Pengaruh Corporate Governance Terhadap Dividen (Studi pada Bank yang Terdaftar di BEI Tahun 2011-2014)
Get PDFThe test aimed to examine the effect of corporate governance towards dividend using three controlling variables are profitability (ROA), BOPO, and bank growth. In order to measure banking corporate governance practice in Indonesia, the measurement criteria of good corporate governance developed by Mahdan (2010) is used. The samples used in this research are banks listed in Indonesian Stock Exchange period 2011-2014 were selected using purposive sampling with criteria of banks registered on the Indonesian Stock Exchange during the research period, which pay the dividend as well as publish the annual statement during the period of research. Based on these criteria, there are 36 research samples obtained. To test the hypothesis proposed in this study, researcher used multiple regression analysis. The result shows that corporate governance does not generate significant effect towards dividend. The results also indicate that the outcome theory applies in Indonesia in connection with the implementation of corporate governance. In addition, the result of this study indicate that three controlling variables were tested, only the profitability variable (ROA) that significantly influenced the dividend.
Analisis Du Pont System dalam Mengukur Kinerja Keuangan Perusahaan (Studi Kasus pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014)
Get PDFThe purpose of this study is for analyzing the financial performance use the analysis Du Pont System in Telecommunication Company listed on the Indonesia Stock Exchange. Du Pont Systemanalysis is an analysis provides information on the factors that led to the rise and fall the company financial performance shows the relationship between Net Profit Margin, Total Assets Turnover and Return on Investment to determine the Return on Equity of the company. This research uses descriptive research. The data used is secondary data. Data collection methods used in this research is the method of documentation or literature study. The analysis technique used is descriptive qualitative analysis. Based on the results of this study concluded that financial performance of the Telecommunication Company listed on the Indonesia Stock Exchange 2012-2014 period is that the financial performance is generally not good because as the value of Return on Investment and Return on Equity is negative and even below the industry standard, except PT. Telekomunikasi Indonesia, Tbk financial performance is quite good for the value of Return on Investment and Return on Equity positive, although below the industry standard. Therefore, the company must improve the performance of the company, in order to achieve the company's financial performance above industry standards
Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Metode Penilaian Persediaan pada Perusahaan Dagang yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014
Get PDFThis study aimed to determine the effect of financial leverage, firm size, managerial ownership,and current ratio for the selection of inventory valuation methods in trading companies listed in Indonesia Stock Exchange period 2010-2014 . The sample in this study is the trading companies listed in Indonesia Stock Exchange period 2010-2014. Sampling technique used in this study is purposive sampling, so that obtained 19 companies. The data in this research is secondary data derived from the Indonesian Capital Market Directory (ICMD) and historical data from the company's website by downloading in IDX. This study uses quantitative analysis, using dummy variables and hypothesis testing using logistic regression. The results showed that financial leverage significantly influence the selection of inventory valuation methods, firm size, managerial ownership,and current ratio has no significantly effect on the selection method of inventory valuation. The best inventory valuation methods is Average Method in trading companies listed in Indonesia Stock Exchange period 2010-2014 .
Pengaruh Motivasi Terhadap Kepuasan Kerja dan Dampaknya Terhadap Kinerja Akuntan Pendidik (Dosen Akuntansi) (Studi pada Perguruan Tinggi Swasta di Bandar Lampung)
Get PDFThe purpose of this study is to analyze the effect of motivation to the job satisfaction. And analyze the effect of motivation, and job satisfaction to the performance of accountanting educator at private universities in Bandar lampung. This research used explanatory survey method and were analized by descriptive and verification test. The data was collected by distributing questionare to 41 educated accountanr of perguruan tinggi swasta in Bandar lampung. The Structural Equation Model based on Partial Least Square (PLS) was used to measure the impact of exogenous variables on endogenous variables directly and indirectly in this research. Based on this research, it was found that 1) motivation influenced significantly and positively to the job satisfaction. 2) motivation did not influence indirectly to the lecturer performance but it influenced significantly and positively to the lecturer performance indirectly pass through job satisfaction. 3) job satisfaction as intervening variable influenced significantly and positively to the accounting lecturer performance
Pengaruh Kepuasan Wajib Pajak Terhadap Kwalitas Pelayanan dan Kepatuhan Wajib Pajak pada KPP di Tanjung Karang
Get PDFTaxes are a source of regional income used for capital expenditures of which is for the construction or repair of roads. However Diijen Rahmany Tax (2011) recognizes the Indonesian tax revenue ratio is still low when compared with the ratio of tax revenue neighboring countries. Even in terms of compliance to pay taxes, the Indonesian people, including low. This study aims to observe the effect of obligatory feed satisfaction and quality of service on tax compliance. on STO Cape Coral. The data used in this study are primary data is done by distributing questionnaires and interviews directly with the parties related to the research conducted, in this case the taxpayer. Besides using secondary data because the researchers collected information from data that has been processed the KPP, which taxes satisfaction data. Based on the results of the study concluded that 1) the taxpayer satisfaction affects the quality of service .2) Quality of care affect the taxpayer compliance
Hubungan Pengendalian Intern dan Kompensasi dengan Kecurangan Akuntansi ( Studi pada BPR di Provinsi Lampung )
Get PDFIn this study used quantitative analysis method, which samples used were obtained from the questionnaire data (questionnaire). Method of quantitative analysis in general is a method that is more emphasis on the objective measurement of the social phenomena. To be able to perform measurements, every social phenomenon translated into several components of the problem, variables and indicators. Each variable is determined at the measurement by providing symbols figures vary according to the categories of information relating to these variables. Formulation of the problem in this research is "Is the internal control and compensation effect with accounting fraud?" The purpose of this study was to examine the empirical evidence of the effect of internal control and compensation for accounting fraud. This study uses Pearson correlation with data collection using questionnaires. The results of this study indicate that the influence of internal control of accounting fraud and do not significantly affect the compensation
Pemeriksaan Operasional Atas Kinerja Mesin Untuk Meningkatkan Efisiensi Dan Efektifitas Studi kasus Pada PT Central Karya Utama di Bandar Lampung
Get PDFTujuan dari pemeriksaan operasional ini adalah untuk mengetahui kinerja dari aktiva tetap yang berupa mesin pada PT Tritunggal Matrapratama. Selain itu juga untuk mengetahui dan memperbaiki kelemahan yang ada pada struktur pengendalian intern perusahaan.Dari hasil dari pemeriksaan operasional kinerja mesin pada perusahaan maka dapat disimpulkan bahwa secara umum kegiatan operasi pada PT Tritunggal Matrapratama sudah berjalan baik. Hasil dari penelitian juga menunjukkan bahwa pengendalian intern perusahaan cukup baik namun masih terdapat beberapa kelemahan, yaitu barang produksi lebih banyak dari pesanan dan adanya mesin yang tidak optimal dalam kegiatan operasi perusahaan sehingga hal tersebut menimbulkan suatu kerugian bagi perusahaan. Selain itu, tingkat efisiensi dan efektifitas perusahaan tidak maksimal
Analisis Simulasi Penerapan Akuntansi Sumber Daya Manusia Terhadap Perbandingan Kinerja Keuangan (Studi Kasus Pada PT Bank Pembangunan Daerah Lampung Tahun 2012-2014)
Get PDFAccounting provides financial information which is used by manager to make decisions. Conventional accounting (accounting which accepted generally) treats human resources costs improperly which resulted in irrelevant financial information. Human resources accounting is the answer of problems faced by manager to make decision. PT Bank Pembangunan Daerah Lampung is a company which operational activities engaged in services, which is fully aware that human resources’ dominant role as one of the main factors to support the success of the company. It’s shown from its attempt done in recruitment, selection, development, and training of the employees to support its employment candidates, yet PT Bank Pembangunan Daerah Lampung haven’t applied human resources accounting. This study purposed to analyze the financial performance with profitability ratio analysis and compare the before and after the appliance of human resources accounting simulation by experimental descriptive research method. The types of data used is secondary data from human resource costs sourced by financial statements PT Bank Pembangunan Daerah Lampung obtainable website. The result shows the financial performance of PT Bank Pembangunan Daerah Lampung gets better after human resources accounting is applied, as shows in the human resources accounting simulation. It caused cost of human resouce (acquisitions and development) into an investment not as expense