Media Riset Akuntansi, Auditing & Informasi
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THE INFLUENCE OF LEVERAGE AND DIVERSIFICATION TO FINANCIAL PERFORMANCE OF GENERAL INSURANCE COMPANIESN IN INDONESIA 2010-2014
Get PDFThe purpose of this research is to find out the influence of leverage and diversification to financial performance of general insurance companies in Indonesia. This research uses secondary data from Indonesian general insurance companies’s financial report within year 2010 to 2014.The population of this research is general insurance companies in Indonesia which listed as member of The General Insurance assosiation of Indonesia. The number of samples that used in this research are 10 general insurance companies which were selected based on purposive sampling method.This research used pooled regression models and hypothesis testing for each independent variable on dependent.The Result of this research shows that leverage and diversification significantly affect positively to general insurance company’s financial performance in Indonesia.Keywords : leverage, diversification, financial performance, insurance companies, and ROE.
PENGARUH EARNINGS, OPERATING CASH FLOW DAN ASSET GROWTH TERHADAP STOCK RETURN PERUSAHAAN YANG TERDAFTAR PADA INDEKS LQ 45 UNTUK PERIODE 2009-2011
Get PDFThe objective of this research is to test the impact of earnings, operating cash flow and asset growth to firm’s stock return which listed in LQ 45 index in Indonesian for 2009-2011. The result of this research is earnings, operating cash flow and asset growth have not significant effect to stock return both when those variabels is tested separately or silmutaneously.This result show that earnings, operating cash flow and asset growth are not only the one to be the basis of consideration for investor to make investment to get the stock return. Therefore, for making investment, investor should consider other factors which effect the firm’s stock return as macro economics and politics. Furthermore, from this result, be expected an improvement of quality financial statement which addopted IFRS
MENGHITUNG ZAKAT PERUSAHAAN (Studi Kasus pada PT. Asuransi Takaful, BSM, BPRS, Dompet Dhuafa, BMT dan Pos Keadilan Peduli Umat)
No full textZakat is a part of a personal muslim responsibility, it is the third of uarkanul Islam". The development of business entity affects the map, types, and characteristics of business, then affects also the map of zakat dues. During the period of the Prophet Muhammad, the type of business was different from the type of business today. There is no a specific Quranic ayah or hadist determines the company zakat rate. Mostly the rate of zakat based on economic activities rather than on an entity. In that case we have a problem how to calculate a company zakat. This study will discuss how some companies which daim as a syariah companies calculate their entity zakat. This issue becomes more important after the government implement the Zakat Act (UU) No 38/ 1998.Keywords: Islamic Fiqih, Zakat, Islamic accounting, Islamic organaization
PENGARUH KOMITMEN PROFESIONAL, KOMITMEN ORGANISASIONAL, MOTIVASI KERJA DAN LOCUS OF CONTROL TERHADAP KEPUASAN KERJA AUDITOR
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh komitmen profesional, komitmen organisasional, motivasi kerja dan locus of control terhadap kepuasan kerja auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik di Jakarta. Jumlah sampel yang digunakan sebanyak 100 orang auditor, teknik penentuan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan metode survey melaluipenyebaran kuesioner. Teknik analisis yang digunakan adalah regresi berganda.Berdasarkan hasil analisis ditemukan Secara parsial komitmen profesional, motivasi kerja dan locus of control berpengaruh secara signifikan terhadap kepuasan kerja. Sedangkan komitmen organisasional secara parsial tidak berpengaruh terhadap kepuasan kerja
CSR, NILAI PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN PADA INDUSTRI PERTAMBANGAN DAN MANUFAKTUR DI INDONESIA
Get PDFThis study was done in order to determine the reversible effect from company CSR action on ROA and ROE, as well as to measure the company value using Tobin’s Q, size and leverage also used as control variable. In order to test the impact of the variables described above, 28 samples of mining and manufacturing company listed in BEI during two periods are used, which is for three years long, 2009-2010. Analysis model of the data used is the classical assumption, multiple regression and t test. Based on t test result CSR has no effect on Tobin’s Q. CSR is also found to have no relation to ROA and ROE, except for environmental dimension for which negative effect was found to ROE. The last finding of this study was ROA has a positive effect on environmental and labor disclosure of CSR, and no effect was found on the community dimension. ROE subsequently found to have a positive effect on the labor and community disclosure, while no effect was found on environmental dimension of CSR. As for that result it is recommended for companies to put CSR as an investment that should be considered in the process of capital budgeting, as CSR is a huge investment and still not being considered by investors and public
PRINSIP-PRINSIP AKUNTANSI ISLAM
No full text"Dan Janganlah kamu memakan harta sesamamu dengan bathil dan kamu bawa perkaranya kepada hakim supaya kamu dapat memakan sebagian harta orang lain dengan cara berbuat dosa sedang kamu mengetahui" (Albaciarah 188)"...dan hendaklah seorang penulis diantara kamu menuliskannya dengan adil dan janganlah seorang penulis enggan menuliskannya sebagaiamana Allah telah mengajarkannya.. " (Albaciarah 282)"Hai orang orang yang beriman hendaklah kamu jadi orang orang yang menegakkan kebenaran karena Allah, menjadi saksi dengan adil. Dan janganlah sekali kali kebencian kamu terhadap sesuatu kamu mendorong kamu untuk berlaku tidak adil. Berlaku adillah karena adil itu lebih dekat kepada taqwa. Dan bertaqwalah kamu kepada Allah sesungguhnya Allah maha mengetahui apa yang kamu kerjakan" (Almaidah 8
BEBERAPA DIMENSI AKUNTANSI : MENURUT ALQUR\u27AN, MAHWAH, SEJARAH ISLAM DAN KINI
No full textIslamic Accounting is a new phenomenon. The emerging educated people from Islamic society produces a new machhe to revisit Islamic heredty in social, political, economics and business knowledge. The domination of capitalist accounting has influenced our social, political, economics as well as our accounting system. The discussion of Islamic Accounting has been started either by Non-Muslim scholar or Muslim Scholar At least there are three Ihews evlaining the form of Islamic Accounting: Islamic accounting based on Alguran, based on Islamic history applied by \u27\u27daulah Islamiyatf (Muslim govemment) and based on reconstruction from capitalist accounting system. Those three views will be discussed in this paper.Hai orang orang yang beriman masuklah kamu ke dalam Islam keseluruhan dan jangan kamu turut langkah Iangkah syaitan. Sesungguhnya syetan itu musuh nyata bagimu (Albaqarah 208)We are like a big fish that has been pulled from the water and is flopping wildly to find its way back in (Lester Thurow, 1996 The Future ofCapitalism
PERAN MEDIASI KINERJA KEUANGAN TERHADAP HUBUNGAN ANTARA ASET TIDAK BERWUJUD TERHADAP KINERJA PASAR
Get PDFThe purpose of this study was to analyze the effect of intangible resources against stocks return mediated by the financial performance. The research was conducted on Trade sector companies listed on the Indonesia Stock Exchange in the observation period 2012-2015. The number of samples taken by using purposive sampling method. Multiple regression analysis and path analysis was used to analyze the hypothesis in this study. This research has not been able to prove that there is a mediation role in financial performance in the relationship between the intangible resources and stock returns. This is due to the external factors that affect stock returns. However partially, both of intellectual capital and goodwill proven their effect on stock returns. The results also showed that intangible resources such as goodwill and enterprise risk management capabilities have a positive effect on the company\u27s financial performance. Otherwise intellectual capital have not been able to show its influence on the financial performance
PENGARUH FAMILY CONTROL DAN FOREIGN OWNERSHIP PADA PELAPORAN KEUANGAN DI INTERNET
Get PDFThis study aims to analyze and to obtain empirical evidence about the influence of family control and foreign ownership on the reporting of financial information on the internet. This study differs from other studies due to the regulation of BAPEPAM-LK, which requires companies to upload their financial information the website of company. Apart from two main variables, this study also examines the effect of several control variables such as company size, profitability and leverage. In this study internet financial reporting is measured by using an index of disclosure consists of 78 items. Samples procedures in this study is purposive sampling method that produces a sample 140 companies listed on the Stock Exchange in 2014. The method of data analysis of this study is multiple linear regression analysis. These results indicate that family control and size have a positive and significant association with internet financial reporting. On the other hand, foreign ownership, profitability and leverage indicates insignificant association with internet financial reporting. Keywords: internet financial reporting, family control, foreign ownershi
EVALUASI PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PADA PT UNILEVER INDONESIA, TBK.
Get PDFCorporate Social Responsibility is a must for companies, especially for a limited liability company. It is attested in chapter V Social and Environmental Responsibility in sections 74 subsection (1) until subsection (3) of law No. 40 year 2007 on limited liability company. This study uses secondary data and qualitative shape that is from the website of PT Unilever Indonesia, Tbk. regarding the activities of Corporate Social Responsibility the company has done and using research on Corporate Social Responsibility that has been done by researchers previously associated laws-an invitation about Corporate Social Responsibility. Corporate Social Responsibility is also always associated with Green Economy. The management of PT Unilever Indonesia, Tbk. was successfully implementing Corporate Social Responsibility as part of a strong organizational culture and also PT Unilever Indonesia, Tbk. has been successfully implementing adaptive culture