JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
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Pengaruh Struktur Kepemilikan, Free Cash Flow terhadap Kebijakan Dividen pada Perusahaan Asuransi yang Terdaftar di BEI Tahun 2013-2017
Full text linkThis study aims to find out the Effect of Managerial Ownership Structure (MNJR), Institutional Ownership Structure (INST), Free cash flow (FCF), and the Ownership Structure on Dividend Policy of Insurance Company Registered on the Indonesia Stock Exchange 2013-2017. The population in this study amounted to 55 insurance companies listed on the Indonesia Stock Exchange in 2013-2017. The samples taken were 11 companies with purposive sampling techniques. Hypothesis testing is carried out using multiple linear regression analysis. The results of the study showed that (1) Managerial Ownership Structure does not affect the Dividend Policy as evidenced by the beta coefficient (B) of 0,000, t = -0,064 <t = 2,008, significance probability of 0,0950> 0,05 (2) ownership structure Institutional effect on Dividend Policy is proven by beta coefficient (B) of 0.020, t = 3.053> t = 2.008 and significance probability value of 0.004 <0.05 (3) Free cash flow does not affect Dividend Policy as evidenced by beta coefficient (B) 0,001, t = 1,904 <t = 2,008 and significance probability value of 0,063> 0,05 (4) probability Managerial Ownership Structure, Institutional Ownership Structure, Simultaneous Cash Flow affect the Dividend Policy as evidenced by the value F = 5,031> F = 4,238 , the significance probability value is 0.009 <0.05.
Keywords: Managerial Ownership, Institutional Ownership, Free cash flow and Dividend Policy
Pengaruh Ukuran Perusahaan, Keputusan Investasi, Keputusan Pendanaan, Kebijakan Dividen, dan Profitabilitas terhadap Nilai Perusahaan
Full text linkThis research is to examine and analyze the impact of firm size, investment decision, funding decision, dividend policy, and profitability to value of the firm to the property, real estate and building constraction companies that is listing in Indonesian Stock Exchange (IDX) in the year of 2012-2016. This sample research is taken by purposive sampling technique, so as to get as many 17 samples of property, real estate, and building constraction companies that is listing in Indonesian Stock Exchange (IDX) in the year of 2012-2016. Analysis method that is used multiple linear regression.
The result of the research is shown that funding decision, dividend policy and profitability is impacted to the value of the firm, while the firm size and investment decision is not impacted to the value of the firm.
Keywords: firm size, investment decision, funding decision, dividend policy, profitability, the firm value, multiple linear regressio
Kebijakan Pembagian Dividen Perusahaan BUMN Indonesia Periode 2011-2016
Full text linkThe purpose of this study is to analyze the factors that influence the dividend payout policy on BUMN companies listed in Indonesia Stock Exchange period 2011-2016. The independent variables used in this research are profitability, liquidity, asset growth, and company size. The method used is the method of quantitative research and the object of research is a state-owned company listed on the Indonesia Stock Exchange. The data used in this study was secondary data in the form of financial statements obtained by data collection techniques using documentation method. The sample used in this research is twelve companies using purposive sampling method. The technique of data analysis using was multiple linear regression analysis using SPSS test tool. The results showed that all independent variables together positive effect on dividend policy. While the t-test results show that only Profitability variables that have a positive and significant influence toward the dividend payout policy. The independent variables liquidity, asset growth, and company size have a positive and insignificant effect on dividend policy. The dividend payout policy is one of the main concerns of the stakeholders. However, this study uses only four independent variables to analyze the factors that influence the dependent variable. The magnitude of influence of all independent variables in this study only 33% and the rest much influenced by other variables outside in this study.
Keywords: dividend payout policy, profitability, liquidity, asset growth, company siz
Mekanisme Tata Kelola Korporasi sebagai Pereduksi Praktik Perekayasaan Laba
Full text linkManagement can choose accounting policies for expected earnings reporting. This study purpose to examineeffect of corporate governance mechanism managerial ownership, such as audit committees, board size, composition of independent commissioners, board size, and firm size. The sample used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2014-2015. Institutional investors, managerial ownership, audit committees, have a positive coefficient. This shows that the independent variable has a positive influence on earnings management that means earnings management changes in the direction of changes in the independent variables. The proportion of independent commissioners, board size, firm size has a negative coefficient. This shows that these independent variables has a negative influence on earnings management which means earnings management changes direction with changes in the independent variable.
Keywords: Institutional investors, managerial ownership, audit committees, independent commissioners, board size, firm size, earnings managemen
Pengaruh Etika, Pendidikan, dan Pengalaman terhadap Kualitas Audit dengan Profesionalisme sebagai Variabel Intervening: Studi Pada Inspektorat Kabupaten Banyuwangi
Full text linkThis study aims to examine and analyze the influence of ethics, education and experience to professionalism and to test and analyze the effect of ethics education, experience and professionalism of the quality audit at the office of the Inspectorate of Banyuwangi. Where the sampling technique using census method with auditors who have the certification criteria of functional positions auditor (JFA) and follow continuous professional education and training (continuing professional education) totaling 28 people. The results showed that ethics significant effect on audit quality. Then the second hypothesis education variable has no effect on audit quality, this indicates the second hypothesis is rejected. The third hypothesis is that experience does not significantly affect professionalism. Fourth hypothesis ethics significantly affect audit quality. Education not significant effect on audit quality, this indicates a fifth hypothesis is rejected. The sixth hypothesis experience significant effect on audit quality. And the results of the seventh hypothesis professionalism significant effect on audit quality.
Keywords: ethics, education, experience, professionalism and quality of the audit
Faktor Rasio Keuangan terhadap Sustainability Perbankan di Indonesia: Menggunakan Regresi Logistik
Full text linkThis study aims to look at the variables that affect financial sustainability. The data used are banking financial statement data contained in the FSS in 2013 to 2017. The value used to measure financial sustainability is FSS. The value of FSS as the dependent variable is divided into two categories, namely banks that are sustainable and banks that are not sustainable. Response variables used are financial ratios consisting of ROA, ROE, CTD, LTD, DTA, and CTA. The analysis used is logistic regression. Based on the results of the logistic regression model that is formed, a significant variable influences sustainability is ROA and LTA. The odds ratio values ​​for the ROA and ROE variables are 1.2 and 2.2. This means that there is an increasing trend of 1.2 and 2.2 times for better financial sustainability with each added value of ROA and ROE. In other words, the greater the value of ROA or ROE, the greater the possibility of banking for financial sustainability. Chi-square test shows the p-value of 0.27 is greater than alpha. This shows the model meets the goodness of fit.
Keywords: Financial Sustainability, Financial Ratio, Logistic Regression, Odds Rati
Pengaruh Partisipasi Anggaran, Motivasi, dan Evaluasi terhadap Kinerja Manajerial pada Pemerintahan Kabupaten Situbondo
Full text linkThis study aims to examine the effect of budgetary participation, motivation, and evaluation of performance on managerial performance. The sample used in this study were 82 respondents consisting of the Head of department , head of section , head of the field , sub- section chief , and head of section of the Government Situbondo . The method used in this study is the purposive sampling method. This study uses primary data collected directly through questionnaires. In this study, the quality of test data used are validity and reliability testing. This study also uses the classical assumption that the test data normality, multicollinearity test, and test heteroskedastisitas. The analytical tool used is multiple linear regression analysis and t test. The results of this study indicate that budgetary participation and significant positive effect on managerial performance, motivation positive and significant impact on the performance, and evaluation of managerial performance and a significant positive effect on managerial performance.
Keywords: participation of budgetary, motivation, evaluation, managerial performanc
Risk Based Audit oleh Satuan Kerja Audit Intern pada PT. Bank JAT
Full text linkBased on Indonesia Bank Regulation Number 11/25/PBI/2009 about changes to the regulations of Bank of Indonesia Number 5/8/PBI/2003 which requires commercial banks in Indonesia to apply risk management in banking activities. The regulation requires banks indirectly push the activity of the audit process by applying risk-based Internal Audit (Risk Based Audit). Risk Based Audit is the audit that focused and prioritized in areas of high risk business segment. Implementation of Risk Based Auditing Standards refer to the Implementation of Internal Audit Function (SPFAIB) issued by Bank Indonesia and the Internal Audit Charter PT. Bank JAT. This reasearch aims to determine and evaluate the implementation of Risk Based Audit conducted by the Internal Audit Division (IAD) PT. Bank JAT is already in accordance with the standards of Bank Indonesia. Evaluation is conduct by distributing questionnaires to the Internal Audit Division (IAD) for the position, qualifications, work planning, risk assessment, and implementation of Risk Based Audit by the Internal Audit Division (IAD). Based on the evaluationl results of the implementation of Risk Based Audit in PT. Bank JAT, it can be concluded that the implementation has been in accordance with SPFAIB. Expected implementation of the Risk Based Audit is able to minimize the risk and incidence of irregularities that occurred in the activity of PT. Bank JAT.
Keywords: Risk Based Audit, Internal Audit Division (IAD
Laba: Ketidakstabilan Makna
Full text linkThe purpose of this study is to find out how accountants and non-accountants interpret earnings, and what the reality behind the interpretation. Reality in the accounting profession and students of SMK Akuntansi establish a perception that profit is matching between income and expense (syntactic). Profit is a form of cash proceeds, an increase in economic capability, and a representation of company performance (semantics). Profit is also considered an indicator of corporate success and a tool for controlling management (pragmatics).
The results of this study indicate that profit has the meaning of denotation and connotation. Profit not only contains elements of materialism, not only as a form of capitalism, naum profit also contains elements of humanism. The reality of accountants results in the perception that profit is the matching between income and expense. In contrast to these conditions, the reality of non-accountant actually shows more aspects of humanism. These perceptions all have their own truths. This is because the reality that the informants refer to is also different. Thus we know that the meaning of the profit "text" is unstable.
Keywords: Earnings, Profit, Unstable, Perceptio
Strategi Pengembangan Pasar Daerah Berbasis Komoditas Unggulan
Full text linkRegional markets, including traditional markets that are now turned into people's markets, are certain areas where buyers and sellers meet, both directly and indirectly, through the process of buying and selling various types of consumer goods through bargaining which is also a market developed and managed by the regency government or city in Indonesia. People's market focal points can be observed from their influence on the fulfillment of small people's livelihoods. That is why the people's market is a pillar of people's economy.
The purpose of this study is to formulate a strategy for developing regional markets in Pasuruan Regency to improve the community's economy based on regional superior commodities. This research is a field research using a descriptive quantitative approach. This research was conducted in 14 regional markets in the Pasuruan Regency administrative region and 5 village markets
The analysis shows that several factors are the strengths and weaknesses of traditional markets in Pasuruan Regency. The most prominent strength factor is that all of the markets sampled in this study are located in strategic locations. Whereas the most prominent weaknesses are lack of adequate sanitation (drainage is not functioning properly, bathroom, and toilet conditions, clean water is not all available, market disinfection has not been carried out, not yet free of vector / star of infectious diseases. Pasuruan Regency needs to revitalize traditional markets, namely physical renovations of market buildings, and accompanied by institutional building.
Keywords: traditional market, superior produc