Media Riset Akuntansi, Auditing & Informasi
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PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL ACCOUNTING DISCLOSURE TERHADAP CORPORATE ECONOMIC PERFORMANCE
Get PDFThis research is aimed to recognize the effect of environmental performance andenvironmental disclosure to Economic Value Added as economic performancemeasurement by using some variables control such as, profit margin, ownership,environmental concern, and market performance. The type of research done is the type of research by using hypothesis testingwhich is a research in explaining the relation phenomena between variable. The data used in this research is from the annual financial report and also the continued report of manufactured company listed in BEI and PROPER in 2009-2012 with 17 companies. Analysis hypothesis used in this research is multy linear regression and before doing the test, the classic asumption test of the data has been done. The analysis shows that environmental performance and and social accounting disclosureaffect to Economic Value Added as the economic performance measurement. From the hypothesis, we can get the result that environmental performance and social accounting disclosuredoesn’t give any effect to the economic performance, but The testing result hypothesis shows that environmental performance and social accounting disclosure jointly effect to the economic performance
STUDI HUBUNGAN SURPLUS FREE CASH FLOW TERHADAP KECENDERUNGAN MELAKUKAN EARNINGS MANAGEMENT PADA BADAN USAHA SEKTOR MANUFAKTUR DI BEI PERIODE 2010-2011
Get PDFThe purpose of this study is to examine the relationship between surplus freecash flow (SFCF) and earnings management. This study argues that managersin companies with low growth and high surplus free cash flow tend to usediscretionary accounting accrual (DAC) to offset negative earning related to their investments with negative net present value (NPV). Besides that, we expect that the positive relationship between surplus free cash flow (SFCF) and earnings management is moderated by audit quality and institutional shareholder. This research uses quantitative approach with 205 companies listed in Bursa Efek Indonesia for the year 2010 – 2011 as a sample. The findings of this research show that there is positive significant relationship between high SFCF in company that has low growth with earnings management. This study failed to proof that audit quality and institutional shareholder moderate the relationship between high SFCF and earnings management
ANALISIS TINGKAT PENGUNGKAPAN LAPORAN TAHUNAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA
No full textPenelitian ini dilakukan untuk mengetahui berapa besar tingkat pengungkapan informasi dalam laporan tahunan perusahaan publik di Indonesia pada tahun 1998 dan meneliti beberapa faktor yang sekiranya mempunyai pengaruh terhadap tingkat pengungkapan tersebut. Faktorfaktor tersebut, yang merupakan variabel independen, adalah tingkat likuiditas (rasio lancar), solvabilitas (rasio hutang), ukuran perusahaan (kapitalisasi pasar) dan jenis industri (manufaktur dan non manufaktur). Sedangkan variabel dependen diwakili oleh tingkat pengungkapan informasi pada laporan tahunan dengan pemberian skor atas pengungkapan item-item yang terdapat pada laporan tahunan, menggunakan instrumen indek disclosure yang digunakan oleh Botosan (1997) dengan skor antara 0 sampai dengan 75.Metode penelitian yang digunakan adalah deskriptif korelasional dengan sampel penelitian adalah laporan tahunan tahun 1998 perusahaan-perusahaan yang terdaftar di Bursa Efek Jakarta. Pengolahan dan analisis data menggunakan regresi berganda (multiple regression), dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa tingkat pengungkapan yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Jakarta yang menjadi sampel penelitian ternyata masih rendah, dengan rata-rata skor yakni 29,51. Informasi yang bar yak diungkapkan yaitu informasi data-data keuangan, seperti data penjualan atau biaya. Informasi lain misalnya mengenai gambaran bisnis perusahaan, produk atau pasar. Sedangkan informasi non keuangan yang menyangkut adanya prediksi kinerja di masa yang akan datang seperti perkiraan arus kas, pangsa pasar, dan laba, ternyata sangat jarang diungkapkan.Hasil pengujian regresi menunjukkan adanya beberapa nilai yang cukup signifikan antara variabel independen dan deperiden, yaitu antara ukuran perusahaan dan tingkat solvabilitas. Variabel independen lain yaitu tingkat likuiditas dan jenis perusahaan temyata tidak memperlihatkan angka yang signifikan terhadap luasnya tingkat pengukapan
PENERAPAN ANALISIS FAKTOR TERHADAP RASIO KEUANGAN PERUSAHAAN PERBANKAN DI INDONESIA
No full textPenelitian ini bertujuan untuk menganalisis dengan analisis faktor guna mengetahui dapat atau tidaknya.rasio keuangan yang dikelompokkan lagi ke dalam beberapa variabel. Rasio keuangan yang digunakan adalah model CAMEL. Data yang digunakan adalah rasio keuangan perusahaan perbankan yang laporan keuangannya dipublikasikan di media cetak maupun di Indonesia Capital Market Directory 1998. Hasil penelitian menunjukkan bahwa ketiga babas variabel rasio keuangan dapat dikelompokkan dan dikurangi menjadi beberapa variabel saja
TINJAUAN TEORITIS AKUNTANSI SOSIAL (SOCIAL ACCOUNTING) DAN PENERAPANNYA DI INDONESIA
No full textIde dasar yang meiandasi perlunya dikembangkan akuntansi sosial (social accounting) adalah tuntutan terhadap perluasan tanggung jawab perusahaan. Akuntansi sosial mengisyaratkan bahwa suatu entitas bisnis tidak dapat dipisahkan dengan lingkungan sosial dimana entitas tersebut berada, sehingga interaksi antara keduanya pedu diakomodasi dalam teknikdan metode akuntansi. Makalah ini membahas secara teodtistentang akuntansi sosial dan penerapannya di Indonesia dengan satu kesimpulan bahwa penerapan akuntansi sosial di Indonesia masih sangat rendah dan peran akuntansi sosial menjad relevan sebagai solusi bagi permasalahan sosial yang dihadapi oleh perusahan di Indoensia.Kata kunci : Tanggung jawab perusahaan, Akuntansi sosial, Permasalahan sosia
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH PADA PEMILIHAN METODE DEPRESIASI
No full textThe main objective ofthis study is to obtain evidence whether manager choices to depreciation methods, is related and affected by firm\u27s size, leverage ratio, and account-ing ROA. It\u27 is assumed that manager in the small company with high leverage ratio, and decreasing trend of accounting ROA preferred to select depreciation method which can increase the reported earning by using the straight-line depreciation method. On the contrary, manager in the larger company with low leverage ratio and increasing trend of accounting ROA tend to select depreciation method which can reduce the repotted earning by using double declining balance or accebrated depreciation method.This study was conducted byselecting of 129 publiclisted manufacturing compa-nies. The firm\u27s size was detennined by total assets, while leverage ratio and accounting ROA were measured by the ratio of total liabilities to total assets and ratio of operating pinfit to average of total assets. The study concludes that there was a positive correlation between leverage ratio and the choice of depreciation method. On the contrary, there was no correlation between the firm\u27s size and accounting ROA with the choice of depreciation method. There was an effect of leverage ratio to the selection of depreciation method. On the other hand, there was no effect between the firm\u27s size and accounting ROA to the selection of depreciation methodKeywords: Depreciation method, firm size, leverage, RO
Pengaruh Kecerdsan Emosional dan Kepercayaan Diri Terhadap Personal Value Serta Dampaknya Terhadap Pemahaman Akuntansi Keuangan
Get PDFThe purpose of this study is to examine and analyze empirically the influence ofemotional quality, self confidance, and personal value, toward to understanding of financial accounting. Respondents in this study were use lecturer at privateuniversity in Bogor. The analysis used in this study using path analysis model, which is a method that uses exogenuous and endogenuous variables. Equation models in this study using two models, (1) equation of sub structural one, such as PV= β1KE1+ β2KD2 + ε1 and equation of sub structural two, such as PA = β1KE1+ β2 KD 2 + β3PV3 +ε2. The finding of this study substructural one that there is a direct influence and positive significant between emotional quality on personal value amounted to 0,345 (34,5%) and self confidence of 0,526 (52,60%). Meanwhile, the substructural two found that there is direct influence and positive significant between emotional quality on the understanding of financial accounting is 0,144 (14.40%) and self confidence to the understanding of financial accounting is 0,197 (19,70%), as well as the indirect effect positive emotional quality by considering personal value to the understanding of financial accounting is 0,383 (38,30%), as well as the indirect effect positive self confidence by considering the personal value to the understandingm of financial accounting is 0,561 (56,10%).Keyword: emotional quality, self confidence, personal value, understanding offinancial accountin
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT ( Studi Pada Perusahaan-Perusahaan Sektor Jasa di BEI)
No full textIn their investment decision making process, investors need companies information to make any decision regarding their investment. Mostly, they only have the financial information. The using of the non financial information regarding social aspect which is popularly known as Corporate Social Responsibility (CSR) also can be used as additional information for the investment decision making.The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies\u27 annual reports on the Earning Response Coefficient (ERC). Analytical tool for the study is regression analysis OLS cross sectional with Ridge Regression model. The sample of the study consist of 38 annual reports 2008 and 2009 of the companies in telecomunications, banking and financial services and transportation business listed at the Jakarta Stock Exchange (BEI). The result of the study by using ridge regression show that there is no effect between CSR disclosures on ERC eventhough the study has already using BETA, PBV and Leverage variables. CSR disclosures didn\u27t have any effect on ERC. Investors still have no confidence on any social information provided annualy by the companies for their investment decision making. Also CSR disclosures in services business still be assumed as less important compared to the disclosures in mining or manufactured business.Based on the result of the study, for the further study we suggest as follows: (1) the addition of sectors besides services business, adding more samples, and the extension of exposure period (2) Adding additional variables that can influence the ERC (3) Giving more weight on the disclosure detail level and its measurement must be follow any international development on CSR (such as Global Reporting Initiatives) that should be suited with Indonesian\u27 condition
Analisis Profitabilitas Dari Pembiayaan Mudharabah, Musyarakah, Dan Murabahah Pada Bank Umum Syariah Di Indonesia Periode 2005-2010
Get PDFBank is a business entity that collects funds from the public in the form of savings and channel them to the public in the form of loans or other forms in order to improve the living standards of people. Islamic banking services related to financial services offered by Islamic banks in the packed products that exist in the Islamic bank, one that characterizes the Islamic bank is based financing for the results of mudaraba and musharaka there is also financing by way of sale and purchase or called murabaha. This study aims to determine the effect mudharabah, musyaraka and murabahah to the profitability of Islamic banks in Indonesia as well as which of the three financing is a significant influence on the profitability of Islamic banks in Indonesia. This research uses the object of Islamic banks namely Bank Syariah Mandiri, Bank Mega Syariah, BankMuamalat Indonesia and in the period 2005-2010 the realization of financing (murabahah, musyarakah and mudarabah) using a quantitative method with simple regression analysis that will get the parameters of the effect of changing a variable against other variables, which will then get a conclusion. The study reveals that Return on Equity (ROE), Operating Profit Margin (OPM), and Net Profit Margin (NPM) are significantly affected by mudharabah; and Gross Profit Margin (GPM) is significantly affected by the Musharaka.Keywords: Mudharabah, Musyarakah, Murabahah, ROE, OPM, NPM, GP
Pengaruh Faktor Fundamental Dan Risiko Sistematis Terhadap Return Saham Syariah
Get PDFThe research was conducted to examine the influence of fundamental factors and systematic risk to Islamic stocks Return. Fundamental factor in this study is proxied by: (1) Earnings per Share (EPS), (2) Return on Equity (ROE), and (3) Debt to Equity Ratio (DER), whereas systematic risk is proxied by Stocks of Beta.The population of this study is all companies listed on the Indonesia Stock Exchange (IDX) incorporated in the Jakarta Islamic Index (JII). Observation period in the study conducted from 2008 to 2011. Of this population, the selection of the sample using purposive sampling criteria: (1) The Company is always consistent on the Jakarta Islamic Index (JII) at least 4 times of the publication period December 2008 to December 2011, (2) The Company perform Initial Public Offering (IPO) in 2007, (3) Issuing an audited financial statements in the period 2008 to 2011, and (4) Getting a profit during the period of 2008to 2011. With these criteria, the sample obtained by 20 companies. Performed during the study period of 4 (four) years and analytical methods using linear regression analysis.The results of this study indicate that the Earning per Share (EPS), Return on Equity (ROE), and Stocks of Beta positive, but not significant to Islamic stocks Return, while the Debt to Equity Ratio (DER) negative, but not significant effect on Islamic stocks Return. Simultaneously Earning per Share (EPS), Return on Equity (ROE), Debt to Equity Ratio (DER), and Stocks of Beta have no effect on Islamic stocks Return.Keywords: Fundamental Factors, Earning per Share, Return on Equity, Debt to EquityRatio, Systematic Risk, Stocks of Beta and Islamic stocks Return