Jurnal Akuntansi dan Keuangan
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Analisis Informasi Laporan Arus Kas Sebagai Alat Ukur Efektivitas Kinerja Keuangan Pada Pt Lionmesh Prima Jakarta Tbk Tahun 2012-2017
Get PDFThe purpose of this research is to the potential for effectiveness of financial performance at PT Lionmeh Prima Jakarta Tbk . The data used are financial statements of PT Lionmesh Prima listed in Indonesia stock exchange 2012-2017 periode. The analytical method used in this research is ratio analysis of cash flow statements.The results of this study explain that: PT Lionmesh Prima Jakarta Tbk for a period of 6 years (2012-2017) which is seen from the ratio of cash flow statement analysis shows less effective results, where the ratio of operating cash flows obtained under 1 (one) and several ratios shows the results has not been reached maximally and fluctuates every year and there is a ratio that shows negative results.The purpose of this research is to the potential for effectiveness of financial performance at PT Lionmeh Prima Jakarta Tbk . The data used are financial statements of PT Lionmesh Prima listed in Indonesia stock exchange 2012-2017 periode. The analytical method used in this research is ratio analysis of cash flow statements.The results of this study explain that: PT Lionmesh Prima Jakarta Tbk for a period of 6 years (2012-2017) which is seen from the ratio of cash flow statement analysis shows less effective results, where the ratio of operating cash flows obtained under 1 (one) and several ratios shows the results has not been reached maximally and fluctuates every year and there is a ratio that shows negative results
EARNING MANAGEMENT DAN RELEVANSI INFOMASI AKUNTANSI: PENDEKATAN MOTIVASI SIGNALIG DAN OPORTUNISTIK.
Get PDFThis study was aimed at testing the earning management and accounting information relevance : Signaling motivation and opportunistic approach. This research was conducted in Propoerty and Real Eastate Industues listed in The Indoneisa Stock Exchaange in the period of 2011-2014. The Sampling technique used was pusposive sampling method, with the criteria of property and real estate compenies consistently listed on the Stoxk Exchange in the year of 2011-2014 and actively engaged trade in stock. The result of this study indicated the value relevance of earning affected of the stock price, relevance of book value and cash flow did not influance the stock price. Earning management (short term discretionary accruals) did not affect the stock price while earnings managemen (long term discretionary accruals) and earning management (aggregate term discretionary accruals) affected on dtovk prices. Keyword: Earning Management, Relevance Of Accounting Informasi And Signaling Opportunistic.
UMUR PERUSAHAAN, UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK DAN KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN
No full textThis study aims to prove empirically the influence of company age, company size and ownership of the public on the completeness of the disclosure of financial statements. This research was conducted at the company LQ45 which listed on Indonesia stock Exchange in 2016. Company age is the first issue on the stock exchange up to the time of the study; the size of the company measured by the logarithm of total asset; ownership of the public shares is determined based on the ratio of the percentage of shares held by public shares to total shares; the completeness of the disclosure are expressed in the form of The Completeness of the Disclosure (the disclosure). Testing is performed with the classical assumption test, multiple linear regression, hypothesis testing and coefficient of determination. The research shows that company age and company size have no effect on the completeness of the disclosure of financial statements, while the public share ownership has positive and significant effect on the completeness of the disclosure of financial statements.Keywords: Company Age, Company Size, Public Ownership of the Shares and the Completeness of the Disclosure of Financial Statements
Analisis Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Profitabilitas, Dan Leverage Terhadap Pengungkapan Tanggung Jawab Sosial Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016
Get PDFThis study aims to analyze the influence of the size of the company, the board of commissioners, profitability and leverage. On the disclosure of corporate social responsibility in the mining industry sector. The independent variable in this study is the size of the company, the board of commissioners, profitability and leverage. And the dependent variable is the Disclosure of Social Responsibility / CSRD.The sample of this study is mining companies and industry sectors listed in Indonesia stock Exchange in the period 2014-2016. The Total of the corporation in this study a total of 13 companies. Test hypothesis with multiple regression analysis. The results of the multiple regression analysis showed that the size of the company, the board of commissioners, profitability and leverage affect positively on the Disclosure of Social Responsibility. The value of the Adjusted R2 of the regression model is 0,518 It means that 51.8% of corporate social responsibility disclosure can be explained by the size of the company, the board of commissioners, profitability, and leverage
PERANCANGAN TEKNIK DAN PROSEDUR PEMERIKSAAN PAJAK ATAS HARTA WAJIB PAJAK YANG MENGIKUTI PROGRAM PENGAMPUNAN PAJAK SESUAI UNDANG-UNDANG NOMOR 11 TAHUN 2016
Get PDFThe research’s objectives are to design the tax audit techniques and procedures that can be used to carry out the tax audit on the asset tax payer who follow the tax amnesty program based on Law of The Republic of Indonesia Number 11 Year 2016 Concerning Tax Amnesty. The type of research is descriptive using qualitative approach. Based on the result, the writer found that tax treatment over additional assets and tax evasion practices will affect the three posts in the Annual Tax Return that is Earnings/income, income tax payable and depreciation/amortization expenses. Audit techniques that can be used is the use of internal/external information of Directorate General of Taxations, tracing, tracking evidence, testing the validity of document, confirmations, testing the truth of mathematical calculation, inspection and reviews. While the audit procedure is a series of steps that should be implemented to carry out a tax audit techniques
PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN DESENTRALISASI SEBAGAI VARIABEL MODERATING
Get PDFThis study was aimed to prove empirically the influence of management accounting information system characteristics consisting of broad scope, timeliness, aggregation, and integration on managerial performance with decentralization as a moderating variable. The independent variables used in this study are management accounting information system characteristics (broad scope, timeliness, aggregation, and integration), and the dependent variable used is managerial performance, and the moderating variable used is decentralization. This study uses primary data in questionnaires distributed on units of PT. Japfa Comfeed Indonesia Tbk Poultry Breeding Division Area Sumatra with respondents 35 middle managers and operational managers consisting of Lampung, Jambi, Padang and Medan. The results of this study indicate that the variable characteristics of information timeliness and aggregation effect managerial performance, while the characteristics of information broad scope and integration has no effect on managerial performance. And characteristics of management accounting information system has an effect on managerial performance. However, after being moderated by decentralization the interaction betweencharacteristics of management accounting information systems to managerial performance has no significant effect. Keywords: Management Accounting Information System Characteristics, Managerial Performance, Decentralizatio
PENGUKURAN KEPUASAN MAHASISWA TERHADAP KUALITAS LAYANAN PENDIDIKAN DI IBI DARMAJAYA DENGAN METODE IMPORTANCE-PERFORMANCE ANALYSIS
Get PDFA quality education system is closely related to the quality of human resources. According to the National Higher Education Accreditation Board (BAN-PT), the demands given by the community to universities included quality assurance, quality control, and quality improvement. IBI Darmajaya realizes that meeting the demands of society for the quality of higher education is not only to get good accreditation from BAN-PT. The analysis was carried out by surveying 447 students of IBI Darmajaya who were taken randomly to find out the level of suitability between students' expectations and satisfaction that the average in reviewing the Academic Aspects, Administrative Services and Facilities, Student Systems, and Contribution to Student Study Success was not Satisfied or In Accordance with expectations, but from aspects that support students 'skills (skills) are in line with students' expectations. From the results of mapping the quality of education services in IBI Darmajaya in knowing things that are maintained in the review of Academic Aspects, Administration and Facilities Services, Student Systems, and Contributions to the Success of Student Studies, among others, the new student admission system, the System On course Line, Suitability of material taught by available work, Methods of delivery of material by lecturers, Mastery of lecturers on material, payment system for tuition fees, religious facilities. Ability in interpersonal relationships with others, Ability in decision making, Ability in planning activities, Ability to work in teams, Ability to work independently, leadership skills, confidence, following orientation activities for new students, following areas of interest and reasoning competition. While the need to increase IBI Darmajaya to improve the quality of education services includes: Submission of announcements by IBI Darmajaya to students, System Assessment courses by lecturers, lecture facilities, laboratory facilities, internet facilities, canteen facilities, campus organization facilities, communication, ability to implement activity plan
Analisis Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Laporan Keuangan Umkm (Studi Kasus Pada Rumah Makan Apin Dan Smile Cell)
No full textThis research aimed to analyze the implementation of Financial Accounting Standards Entity Without Public Accountability on the financial statements of micro, small and medium enterprises.Based on the problems and aim of the research, this research uses qualitative research type. The data used in this research is secondary data in the form of financial statements of Apin restaurant and Smile Cell.The result of this research stated that Apin Restaurant and Smile Cell have not been able to implement Financial Accounting Standards of Entity Without Public Accountability in their financial report
PREDIKSI KEBANGKRUTAN DENGAN MODEL ALTMAN Z-SCORE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016
Get PDFThe purpose of this research is to determine the potential for bankruptcy in pharmaceutical companies listed on the Indonesia Stock Exchange. The data used are financial statements of pharmaceutical companies listed in Indonesia Stock Exchange 2012-2016 period. The analytical method used in this research is bankruptcy analysis with Altman Z-Score model. The results of this study explain that: (1) Based on the results of bankruptcy prediction analysis with Altman Z-Score model in pharmaceutical companies there are 2 (two) companies located in vulnerable areas / gray area bankrupt that is PT. Indofarma Tbk and PT. Pyridam Farma Tbk. (2) There are 5 (five) companies that do not go bankrupt namely PT. Darya-Varia Laboratoria Tbk, PT. Kimia Farma (Persero) Tbk, PT. Kalbe Farma Tbk, PT Merck Tbk, and PT. Taisho Pharmaceutical Indonesia Tbk.Keyword : Altman Z-Score, Bankruptcy Analysis Metho
Pengaruh Struktur Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Keluarga, Pengungkapan Sukarela Dan Leverage Terhadap Biaya Utang
Get PDFThe objective of this research was to prove empirically the effect of the institutional ownership structures, the managerial ownership, the family ownership, the voluntary disclosure, and leverage on the debt cost. There were 5 independent variables used in this research i.e., the institutional ownership, the managerial ownership, the family ownership, the voluntary disclosure, and the leverage. Moreover, the dependent variable used in this research was the debt cost. The population of this research was the manufacturing companies indexed in Indonesia Stock Exchange in the period of 2014-2016. The sampling technique used in this research was the purposive sampling. The number of samples used in this research was 28 companies. The observation was done to the companies in 2014-2016, so that the number of collected data was 84 data. The data analysis technique used in this research was the multiple linear regression with SPSS v.20 tool. The result of this research showed that the institutional ownership, the managerial ownership, the family ownership affected the debt cost; while, the voluntary disclosure and the leverage did not affect the debt cost