Media Riset Akuntansi, Auditing & Informasi
Not a member yet
365 research outputs found
Sort by
ANALISA FAKTOR-FAKTOR RASIO KEUANGAN TERHADAP PERAMALAN TARGET TAKEOVER TAHUN 2005
No full textThis research intend to continue last research about takeover and Q ratio that using discriminant analysis.ln this research discriminant analysis connot be applied because it does not fulfill the assumption,therefore the analysis in this research uses logit regression analysis. By using logit regression analysis,writer get model that has been tested its validity and hypothesis of this research can be proved.The hypothesis is that certain ratio can predict the possibility of taking over company target.By cutting 5O% off ,a company can be concluded and classified wether it deserves or not to be taken over. Ebitda to sales on behalf DER and CFO to sales ratio has positive sign in logit regression probability model,it means that EBITDA to sales enhance the probability of taking over On the other hand, ROE and PBV ratio have negative sign in this model,it means that these ratio lessen the probability of taking over.Keywords: takeover, q ratio, logit regression probability mode
TRANSFORMASI PERAN INTERNAL AUDITOR DAN PENGARUHNYA BAGI ORGANISASI
Get PDFOrganizations underpressure to manage businessrisks are increasingly relying on the role of internal auditor for help in achieving these objectives. Internal auditors are meeting to challenge to add value in various ways. Their strategies include transforming their role to bring the auditing function closer to management needs. This transformation cannot occur unless the auditor and the all level of management start to think differently about the role of internal auditor. Changing current paradigms, adding training and hiring new personnel may be required to achieve these goals
PENGARUH KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA
No full textThe objective of this research is to determine the significant effects of financial performance of manufacturing industries to stock return in Indonesia Stock Exchange. The secondary data was used with the multiple linear regression analysis. The results show that earning per share and price earning ratio have positive and significantly effects to stock return. This research also finds retum on equity and price to book value does not have any significant effects to stock return. The finding of this research suggests that to include all of the fisting companies for futher research.Keywords: earning per share, price earning ratio, return on equity, price to book value, stock return, manufacturing industries, Indonesia stock exchange
PENGARUH ARUS KAS OPERASI TERHADAP PERUBAHAN DIVIDEN DENGAN AKRUAL SEBAGAI VARIABEL MODERATING
No full textThis research is aimed to examine and find out empirical evidence of the influence cash flows from operations on dividend changes with accrual as the moderating variable. The contributions of this study are twofold. First, suggesting the investors to use cash flows from operations when the predict dividend yield or dividend changes. Second, enriching literature on financial field.The hypothesis was tested by multiple regressions analysis for 30 firm on Indonesian Stocks Exchange (IDX) for period 1999 until 2005 with 95% confidence interval. The data are collected using purposive sampling method. The association between cashflows from operations and dividend changes are measured by Lintner\u27s autoregresive dividend policy model (1956). The dividend changes are measured by using Firm-Specific Coefficients Methodology (FSCli, 0. This study provides evidence that accrual hasn\u27t impact on the association between cash flows from operations and dividend changes. Thus, thehypothesis ofthe research is not empirically supported.Keywords: Cash Flows from Operations, Dividend Changes, andAccrua
LEVEL KOGNITIF MORAL AUDITOR INDONESIA
No full textThe objective of this paper is to investigate the level of cognitive moral development of Indonesian auditors, and to find out demographic factors which differentiate the level. Defining Issues Test was used to measure the level of cognitive moral development from 100 auditors of public accounting firms in Jakarta. Result show that the level of cognitive moral development of Indonesian auditors are lower than result of previous research of auditors in USA and Hongkong. Demographic factors age, education, gender and experience do not significantly differentiate the level
PENGARUH STUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA DAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING
No full textThe objective of this research are to identi6 \u27the direct and indirect influences of corporate governancesbucture such as, board of independent commissioner, institutional ownershi :rand manajerial ownership to the fimes value and earnings management debt as intervening variable.This research examine 37 manufacturing companies fisted in Jakarta Stock Exchange and issues waled financial statement since 2002-2004. The statistical methods used to test the hypothesis is Structural Equation Model (SEM). The empirical result of this research indicates that manajerial ownership has a positif significant and board of commissionerhas a negative significant influences to earnings management whereas institutional ownership have no influence to earnings management. The following test indicates that board of commissioner and manajerial ownership and institutional ownership have no significant influence to the firm\u27s value. The control variable, firm\u27s size, has a positive significant influence to earnings management whereas leverage has a negative significant influence to the firm\u27s value. The Last test indicates that earnings management and debt have influence to the firm\u27s value, so it can be concluded that earnings management and debt is an intervening variable.Keywords: corporate governance, earnings management, debt, firm\u27s value, board of director, manajerial ownership, institutiona
PELAPORAN NILAITAMBAH (.Value Added Reporting) DALAM KONTEKS AKUNTANSI ISLAM
No full textPencarian bentuk akuntansi Islam ini tentu saja diawali dengan konsepsi dasar dan nilai-nilai yang dibawah oleh syari\u27ah Islam. Dalam sudut pandang syari’ah, akuntansi Islam tidak hanya berisikan seperangkat aturan dan prosedur pencatan bukti-bukti transaksi menjadi sebuah informasi keuangan. Akuntansi Islam memiliki konsep yang holistik, yaitu terdptanya keadilan sosial ekonomi melalui informasi yang ditampilkan (fuff disclosure practices) dengan seperangkat prosedur, penetapan tujuan, fungsi pengawasandan penyajiannyayang dilandasi dengan prinsip-prinsip syari\u27ah. Prinsip-pinsip syari\u27ah ini bila disentuhkan pada formalitas akuntansi maka akuntansi itu lidak lag absurd sebaga alat pengambilan keputusan akan tetapi sebagai media ibadah kepada Allah, alat pertanggung jawaban yang memiliki pengaruh terdptanya keadilan sosial ekonomi melalui pelaporan informasi keuangan. Informasi keuangan yang dikehendaki dalam akuntansi Islam mencakup pertanggugjawaban sosial dan full disdosure. Untuk merekonstruksi bentuk laporan keuangan akuntansi Islam dapat dilakukan dengan Value Added Reporting (VAR). VAR ini kemungkinan sejalan dengan prinap dan konsep akuntansi Islam, dimana value added reporting selan sebagai alat ukur kinerja perusahaan, juga lebih dominan sebagai bentuk kepedulian akuntansi dengan menampilkan nilai tambah yang didptakan dan didistribusikan secara adil kepada pihak-pihak yang memberikan kontribusi baik langsung maupun tidak langsung kepada perusahaan. Dengan demikian kinerja akuntansi mengarah kepada terdptanya keadilan sosial ekonomi
PERSEPSI DOSEN DAN MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN PUBLIK PASCA ENRONSTUDI KASUS PADA LIMA PTS DI JAKARTA BARAT
No full textThis study is a developed from DeZoort, et al (1997), Yeni (2001) and Abdullah and Selamat (2002), The objective is to know the perception of lecturers and students on public accountant profession post Enron scandal and to know whether there is a significant difference between them. Data is collected from questioners given to 5 private universities in West Jakarta with 210 respon-dents consist of 55 full-time lecturerrespondents and 155 accounting undergraduate students who have taken or is taking auditing subject. The study shows that not all lecturers and students know Enron Corporation scandal. In spite of that, lecturers and students who know and do not know, have positive perception in public accounting profession post Enron and there is no significant difference between them. While t-test result indicates that there is a significant difference percep-tion between lecturers\u27 and accounting undergraduate students\u27, especially in ethic and responsi-bility aspects, but not in knowledge and skill aspects. The result also shows lecturers have more positive perception than students do.Key words: Enron Corporation, academics, perception, public accountant profession, accounting lecturer, accounting studen
HUBUNGAN PROFITABILITAS DAN DIVIDEN TUNAI DENGAN ICECUKUPAN KAS DAN LIKUIDITAS SEBAGAI MODERATING VARIABLE
No full textThe objective of this research is to determine the relationship between profitability and the amount of cash dividend policy. However this research examines the influences of cash adequate and liquidity (current ratio)toward the relationship between profitability and cash dividend policy. We call the influence as moderating variables. In general, investors have primarily objective that is to increase their wealth by return as dividend or capital gain. On the other hand, the companyexpects continuous growth and its going concern, also increase its stockholder\u27s wealth. Factor that predicted influencing dividend distribution amount in this research are focused on profitability. Thus, profitabiNy influences cash dividend policy in a company. However cash dividend should be paid only when a company has adequate cash and good liquidity ratio. This research examines financial statement of several companies are listed at Jakarta Stock Exchange for period ended December 31, 2000 until December 31, 2003. Data is collected from Jakarta Stock Exchange and Indonesia Capital Market Directory 2004. This research uses statistical software TViews version 4,1 \u27\u27. The result is cash adequate and liquidity moderate relationship between return on investment and cash dividen policy. On the other hand, return on equity has not significant relationship with cash dividend PolicyKeyword : profitability, cash dividend, cash adequate, liquidit
PENGUJIAN PECKING ORDER THEORY MENGGUNAKAN REGRESI DATA PANEL PADA INDUSTRI MAKANAN DAN MINUMAN
No full textThe principal objective in this paper is to ascertain the extent to which Myers (1984) Pecking Order Theory (POT) of business financial appears to explain leverage amongst a pane! of 17 food and beverage companies, taken from Jakarta Stock Exchange during period 2003-2005. The analysis using Panel Data Regression and the research findings reported in the paperthat only profitability and growth significantly influence leverage using both OLS (Ordinary Least Square) and fixed effect. But with OLS, the result finding more significant than fixed effect and random effect. However, the findings also suggest the need for a modified POT that more fully reflects the spade cirazatances and nuances of food and beverage leverage especially when using between long term and short term debt. A full specification fora modified POTof leverage & food and beverage is proposed as a basis for further inquiry in the area.Keywords: pecking order theory, leverage, profitability, growth, size, age, asse