Jurnal Akuntansi dan Keuangan
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ANALISIS PERBEDAAN ABNORMAL RETURN, VOLUME DAN HARGA PERDAGANGAN SAHAM SEBELUM DAN SESUDAH PENGUMUMAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA)
Get PDFThe objective of this research was to prove empirically the differences between the abnormal return, the trading volume, and the trading price before and after the Indonesia Sustainability Reporting Award (ISRA) announcement. There are 3 independent variables of this research i.e., the abnormal return, the trading volume and the trading price. The population of this research was companies participated in the ISRA award in the period of 2011-2016. The sampling technique used in this research was the purposive sampling. The number of samples of this research was 112 companies obtained during 2011-2016. The data analysis technique used in this research was the wilcoxon signed-rank test. The result of this research was that the trading volume had a significant difference before and after the Indonesia Sustainability Reporting Award (ISRA) announcement; while, the abnormal return and the trade price had an insignificant difference before and after Indonesia Sustainability Reporting Award (ISRA) announcement
PENGARUH BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, DAN JENIS KAP TERHADAP PENGUNGKAPAN ASET BIOLOGIS
Get PDFThe objective of this research was examining the effect of the biological asset intensity, the company size, the managerial ownership, and the type of Public Accountant Firms on the biological asset disclosures of the agricultural companies indexed in Indonesia Stock Exchange in the period of 2015-2017. The population of this research was all agricultural companies indexed in Indonesia Stock Exchange. The sampling technique used in this research was the purposive sampling. The number of samples used in this research was 17 companies. The data analysis technique used in this research was the multiple linear regression analysis. The result of the research was that the biological asset intensity and the type of Public Accountant Firms had a significant effect on the biological asset disclosure. The company size and the managerial ownership did not have any effects on the biological asset disclosures in the agricultural companies indexed in Indonesia Stock Exchange in the period of 2015-2017
PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP PENINGKATAN INDEKS PEMBANGUNAN MANUSIA PADA PEMERINTAH DAERAH DI PROVINSI LAMPUNG PERIODE 2013-2015
Get PDFRegional autonomy enacted to give local goverment the authority to increase local revenue and allocative function in local development priorities. this study purpose to determine effect of PAD and capital Expenditure on improving Human Development Index (HDI). This study was conducted in thirteen districts and two cities in the province of Lampung. This study uses budget realization report from two thousand thirteen to two thousand fifteen and HDI two thousand thirteen to two thousand fifteen obtained from auditing firm republic of indonesia province Lampung and website www.bpslampung.go.id. This research has been qualified classical assumption and test feasibility of model, proccesed by regression analysis techiques. Then test hypothesis PAD and capital expenditure showed significant positive effect on the HDI, means increased revenues and capital expenditure, will be increase HDI also. This increased is due ti the allocation of local revenue and capital expenditure has been utilized appropriately so that planned activities can be well
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA
Get PDFThis research was aimed to prove empirically the effect of the budget target clarity, the accounting control, the public accounting implementation, the laws and regulations obedience, and the reporting system on the performance accountability of OPD in Bandar Lampung. The sampling technique used in this research was the purposive sampling. A number of samples used in this research were 93 respondents (employees who handled finances at OPD). The data analysis technique used in this research was the structural equal model analysis. The data analysis technique used in this research was the PLS program. The result of this research showed that the budget target clarity, the public accounting implementation, the laws and regulation obedience, and reporting systems had a significant and positive effect on the performance accountability of government agencies; moreover, the accounting control did not have a significant and positive effect on the performance accountability
ANALISIS MODEL ALTMAN Z-SCORE DALAM MENGUKUR POTENSI KEBANGKRUTAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2017)
Get PDFThis research is one of the references or tools for investors by using the Altman Z-Score model in knowing the financial condition of companies, especially consumer goods industry companies listed on the Indonesia Stock Exchange in 2013 - 2017. Based on the results of research conducted from 36 companies, it can be concluded that out of 36 companies only 20 companies or around 55.56% of the total sample companies that have good financial conditions from 2013 - 2017 because they have a Z-Score value of >2,99. While 16 other companies or around 44.44% of the total sample companies that have unstable financial conditions will even experience bankruptcy
FAKTOR-FAKTOR YANG MEMPENGARUHI REVALUASI ASET TETAP
Get PDFThis study was aimed at examining the influence of factors to fixed assets revaluation in companies listed in Indonesia Stock Exchange. Factors tested in this study is leverage, operating cash flow, firm size, stucture of assets, growth companies, IOS, ownership control, mergers, acquisitions and fixed assets revaluation. The sample in this study was determined by using purposive sampling method in order to obtain 84 sample companies with 168 observations. The data analysis used logistic regression analysis. The result of this study indicated that the variable leverage, operating cash flow, firm size, stucture of assets, growth companies, ownership control did not have effect to fixed assets revaluation, while variable mergers and acquisitions affected fixed assets revaluation
SINKRONISASI HARGA SAHAM MELALUI KUALITAS AKRUAL DAN RISIKO PASAR DI BURSA EFEK INDONESIA STUDI KHASUS PERUSAHAAN PERBANKAN
Get PDFThe objectiveof this researchwas examining empirically the correlation between the nondiscretionary accruals, the discretionary accrual and the market risk on the stock price synchronization. The non discretionary sccruals, the discretionary accruals and the market risk were regarded as the specific information of companies. The subject of this research was tge specific information of companies. The subject of this research was the banking companies indexed in Indonesia Stock Exchange in the period of 201-2017. The result of this research showed that the nondiscretionary accruals affected the stock price synchronicity, the discretionary accrual did not affect the stock price synchronicity and the market risk did noot affect the stock price synchronicity. The important of this research was that the nondiscretionary accruals were the important factor for the investors to decide the specific infrormation of companies for the decision making of the capital market.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BANDAR LAMPUNG
Get PDFThis study aims to analyze the factors that influence the quality of the financial statements of the local government of Bandar Lampung City. Data collection is done by distributing questionnaires to employees related to financial reporting. The test results show that the competence of human resources has no significant effect on the quality of the financial statements of the Bandar Lampung city government while the internal control system and government financial supervision have a significant effect on the quality of the Bandar Lampung City financial report
Analisis Kinerja Perusahaan Dengan Metode Balanced Scorecard Periode 2013-2014 (Studi Kasus Pada Hotel Sahid Bandar Lampung).
Get PDFThis research aims to meansure the performance of Sahid Hotel using the balanced scorecard method with four perspectives in balanced scorecard measurement. The four perspectives of balanced scorecard are financial perspective, customer perspective, internal business perspective, and learning and growth perspective. This research using data during two periods 2013-2014. The result of this research using balanced scorecard such as financial perspective, customer perspective, and learning and growth perspective show quite less, but to internal business show quite good. From four perspective of balanced scorecard method, over all performance of Sahid Hotel is less
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP RETURN SAHAM
Get PDFThis study aims to determine the influence of liquidity ratio and profitability on stock return in the food and beverage companies that listed in Bursa efek Indonesia period 2014-2016. The type of this research is explanatory research with quantitative approach.Population in this research is food and beverages companies listed in Indonesia stock Exchange .Samples were collected by purposive sampling method amounted to 14 companies. The method of analysis used is multiple linear regression analysis method by using SPSS software version 18.The results of this study showed that current ratio and net profit margin negative effect on stock returns, while the quick ratio and return on equity has a positive effect on stock return.Keyword : Current Ratio (CR), Quick Ratio (QR), Net Profit Margin (NPM), Return On Equity (ROE), dan Return Saham