Jurnal Akuntansi dan Keuangan
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The Effect of The Characteristics of The Company On The Disclosure Of Corporate Social Responsibility (Empirical Studies On The Coal Industry Listed in Indonesia Stock Exchange in 2011-2013)
No full textThis study aims to identify and analyze the effect of profitability, leverage, firm size, and sizeof board of commisioner on the disclosure of social responsibility in the Coal industry that listed in Indonesia Stock Exchange period 2011-2013. The first hypothesis is profitability has positive effect on Corporate Social Responsibility (CSR) disclosure, the second hypothesis is leverage has negative effect on Corporate Social Responsibility (CSR) disclosure, the third hypothesis is size firm has positive effect on Corporate Social Responsibility (CSR) disclosure, the fourth hypothesissize of board of commisioner is has positive effect on Corporate Social Responsibility (CSR) disclosure.Measurement of corporate social responsibility is based on the category of the Global Reporting Index (GRI) G3 Guideliness is seen in the company's annual financial statements. The sample in this study is coal industry that listed in Indonesia Stock Exchange 2011-2013. Sampling technique used in this study is purposive sampling, so that obtained 15 companies.Profitability measured by Return on Assets (ROA), leverage is measured using a Debt Equity Ratio (DER), Company size is measured by total assets, and size of board of commisioner is measured by amount ofcommissionersinthe company. The technique of data analysis done with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows. The results showed that in partial profitability, firm size, and size of board of commisioner has positive influence on CorporateSocial Responsibility (CSR) disclosure in the coal industry are listed in the Indonesia Stock Exchange, while the variable leverage negatively affects Corporate Social Responsibility (CSR) disclosure inthe coal industry are listed in the Indonesia Stock Exchange
Hubungan Sistem Akuntansi Keuangan Daerah Dengan Kualitas Laporan Keuangan Pada Badan Pengelolaan Keuangan & Aset Daerah Kota Bandar Lampung
Get PDFThe research conducted there is not aimed at the relationship between financial accounting system area with quality accountability on the administration of the city of Bandar Lampung. The Data used in this research was the qualitative data in the form of a questionnaire which is processed into quantitative data with the forms of tabulate data. Test data was conducted to test the validity, reliability, and normality. Test your hypothesis by using correlation method of product moment. Results of this study stated that the financial accounting system of regional relations in the agency financial management Asset & Bandar Lampung city areas were in accordance with the established guidelines. All cycle stages have been run well. So too with the completeness of his or her financial report items were in accordance with the provisions of the financial statements comprising a SKPD Report realization of budget, balance sheet, and notes to the financial statements. Record-keeping and transaction classification comes from ledger, evidence which was recorded in a book journal. For those transactions are the same, recorded in the book of specialized journals. Transactions have been recorded and classified in a journal, each month or other period will be summarized and published in a book of accounts. Accounting Data that have been recorded in the ledgers of accounts presented in the form of financial statements that report the realization of the budget, the balance sheet and notes to the financial statements
Corporate Financial Performance Effects of Macro Economic Factors Against Stock Return
Get PDFThe improvement in macroeconomic factors can provide a signal as a sign that the investment climate will also be more conducive. Indonesia Stock Exchange (IDX) which can be considered as the main indicator of financial performance has experienced substantial growth from 1999 until now. IDX experiencing a record low in 1998 amid the economic crisis, but reversed course and reached record highs in 2013. In 2010 IDX is the index with the best performance in the Asia Pacific region with an increase of 44 percent. This study aims to determine the effect of the company's financial performance with ROA and ROE indicators, macroeconomic factors with indicators of SBI interest rate and exchange rate on stock returns of non-financial companies listed on the Indonesia Stock Exchange. The results of this study indicate that the variable ROA partially negative effect on stock returns, ROE has a positive effect on stock returns, the variable interest rate and exchange rate SBI positive effect on stock returns. Conclusion This study shows that the regression model is formed from Independent variables ROA, ROE, SBI interest rate and the exchange rate can be used as the basis of investment decision making considerations forinvestors in the Indonesia Stock Exchange (IDX) mainly for shares in the company's nonfinance
Pengaruh Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Biaya Operasional Dan Pendapatan Operasional (BOPO) Terhadap Profitabilitas BPR
Get PDFThis research aims to know the influence of variable CAR, LDR, BOPO and against the BPR diproksikan Profitability with ROA. The Data used in this study were obtained from the publication of the annual financial statements of the respective website of BPR in 2010-2012. The number of samples as many as 12 recorded on BPR Bank Indonesia with the period of 2010-2012 in the province of Lampung were taken through purposive sampling. Analytical techniques used was multiple linear regression analysis. The results showed that the variable CAR and LDR have no effect against ROA. While variables affect the BOPO ROA. The ability of a third independent variable predictive of ROA is 81.2% of the indicated size adjusted R2 equal to 18.8%, the rest is explained by other variables outside of a research model
Analisis Laporan Keuangan sebagai dasar dalam Penilaian Kinerja Keuangan PT. Budi Satria Wahana Motor
Get PDFAbstractThis research aims to analyze the financial performance of PT BUDI SATRIA MOTOR VEHICLE in terms of the ratio of solvency, liquidity, profitability and activity ratios in 2009 until 2012.This study uses data collected in 2009-2012 for financial data company. The Data used in this study is secondary data, where writers get data indirectly through intermediaries and media studies libraryPenelitian ini Based on the results of the research, it can be concluded that the companys financial performance has not been good. In terms of liquidity ratio, whereby cash and banks havent been able to guarantee the debt. Review of the solvency ratio, the large amount of debt is not comparable to that of its own capital. On the ratio of profitability, where this ratio tends to decrease. And on the ratio of the activity, the company has showed an increase. From the research, that suggested company to pt.Budi satria the motor had to do the analysis ratio to know further about condition or circumstances of corporate finance
Pengaruh Profesionalisme Auditor Dan Komitmen Organisasi Terhadap Kinerja Internal Auditor
Get PDFThis research aims to find out whether the auditor's professionalism and organizational commitment affect the performance of the internal auditor. The population in this research is the internal auditor at industrial enterprises in the province of Lampung, the data collected by sending a questionnaire to the internal auditor of the industrial enterprises in the province of Lampung. Questionnaire sent as many as 72, of the 72 deployed only 56 questionnaire questionnaire return and declared complete and eligible for further processing. The methods used to test each hypothesis is the Test T. The results of this research indicate that all hypotheses are built can be received, the results of this study support the H1, H2, and H3. This suggests that professionalism in a positive effect on the performance of the internal auditor, the Organization's commitment to a positive effect on the performance of the internal auditor, collectively the same professionalism and commitment to the Organization's positive effect on the performance of the internal auditor
Analysis Of Effect Size Company, Profitability, And Leverage Against Social Responsibility Disclosure Of Listed Mining Industry In Indonesia Stock Exchange Period 2009-2012
Get PDFThis study aims to identify and analyze the effect of firm size , profitability and leverage on the disclosure of social responsibility in the mining industry sectors listed on the Indonesia Stock Exchange 2009-2012 . The hypothesis was first put forward in a positive effect of firm size on corporate social responsibility disclosure , the second hypothesis is the positive effect on the profitability of social responsibility disclosure , the third hypothesis is the negative effect of leverage on corporate social responsibility disclosure . Measurement of corporate social responsibility is based on the category of the Global Reporting Index (GRI) is seen in the companys annual financial statements.The sample in this study is that the mining industry is listed in Indonesia Stock Exchange 2009-2012. Sampling using purposive sampling in order to obtain a total sample of 16 mining companies that meet the criteria of the study sample set. Company size is measured by total assets , profitability measured by Return on Assets ( ROA ) , and leverage is measured using a Debt Equity Ratio ( DER ) . The technique of data analysis done with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows.The results showed that in partial firm size , profitability has positive influence on social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange , while the variable leverage negatively affects social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange
Pengaruh Pendapatan Asli Daerah dan Belanja Modal terhadap Pertumbuhan Ekonomi (Studi pada Kabupaten/Kota di Pulau Sumatra)
Get PDFThis study aimed to examine the effect of revenue and capital expenditure on economic growth, studies on district / city on the island of Sumatra. The independent variables were the PAD and Capital Expenditures. While the dependent variable is economic growth. The data used is secondary data obtained from the Central Statistics Agency www.djpk.depkeu.go.id and district / city on the island of Sumatra from 130 population and that meet the criteria of 30 samples. Based on the research results, it was concluded that 1) Revenue positive effect on Economic Growth 2) Capital Expenditures positive effect on economic growth
Analisis Kinerja Keuangan Pemerintah Daerah Kota Bandar Lampung Sebelum Dan Setelah Memperoleh Opini WTP
Get PDFThis research aims to determine the local government’s financial performance Bandar Lampung city before and after obtaining WTP. Method opinion research using qualitative methods and quantitative methods of descriptive analysis with Paired Sample t Test different quantitative Test. Data used in this study is a local government financial reports (LKPD) 2008- 2012 Bandar Lampung city that has been audited by BPK-RI region Bandar Lampung. Conclusion result this study found that the financial performance of the city government after the Bandar Lampung city WTP’s opinion is different with before WTP’s opinion, which means the local government’s financial performance Bandar Lampung city after WTP’s opinion is better before WTP’s opinion
Pengaruh Kinerja Keuangan Daerah Terhadap Belanja Modal Untuk Pelayanan Publik Dalam Perspektif Teori Keagenan
Get PDFFiscal capacity in the financial performance of the show , can be used as a tool to measure the success of carrying out local autonomy . The progress of the region one of which can be reviewed with good economic growth . The purpose of this study was to obtain empirical evidence on the influence of financial performance of the capital expenditure for public services at District / Municipal Se - Sumatra . Tests were conducted at 151 County / City of Se - Sumatra through quantitative analysis with simple regression . financial performance is measured by the ratio of the area of financial independence , financial effectiveness and efficiency ratios finances . While capital expenditures for public services is measured by the amount of capital for public service in the budget . The results showed that the financial performance of the positive effect on capital expenditures for public services at District / Municipal Se - Sumatra . Therefore, local governments should prioritize the financial performance of local governments to rise local capital expenditures