84 research outputs found
Kinerja bank syariah perspektif maqashid syariah pendekatan sosial dan lingkungan
No full textBuku Ekonomi Islam yang berjudul Buku Kinerja Bank Syariah Perspektif Maqashid Syariah Pendekatan Sosial dan Lingkungan merupakan karya Dini Maulana Lestari, H. Hadri Kusuma dan Sunaryati. Di tengah kompleksitas industri perbankan, penilaian kinerja perbankan syariah harus melampaui sekadar profitabilitas. Penting untuk mengukur kontribusinya terhadap tujuan syariah yang lebih luas, termasuk pelestarian lingkungan dan perlindungan hak-hak nasabah. Sebagai entitas bisnis Islami, bank syariah merepresentasikan implementasi sistem ekonomi Islam, sehingga operasionalnya wajib memberikan kemaslahatan universal bagi manusia dan alam (profit and socio-oriented)
Akuntansi Manajemen
No full textBuku ini berisikan tentang kegunaan informasi keuangan dalam setiap aktivitas manajemen. Sehingga fokus buku ini pada peran informasi akuntansi dalam membantu manajemen melaksanakan planning, controlling dan decision making
Kemampuan Prediksi Aliran Kas Operasi Utama dan Bukan Utama: Studi Empiris pada Perusahaan Manufaktur di Indonesia
Get PDFThe issue of separating core and non-core cash flow components of financial reporting is controversial among financial analysts and accounting standard setters. This paper examines the relevance of key attributes of the financial statement and the role of those components in predicting the future cash flow. Overall this study supports the relevancy and predictability cash flow statements. The study also supports the need of financial analysts and standard setters to separate the components of core and non-core cash flows from operations.Keyword: core cash flow, net income, accrual, relevancy, predictable, accounting standard
Hubungan Dividen Inisiasi dan Informasi Asimetri: Pendekatan Hazard Rate
Get PDFThis research examines the dynamics of dividend policy applying the hazard model. The study focuses on the dividend initiation for a sample of firms went public on the Jakarta Stock Exchange between 1990 and 1997. These dividend initiations are investigated in the contect of pecking order theory. The results of the tests indicate that the hazard rate of a dividend initiation is negatively related to both level of asymmetric information and growth, but positively related to the level of agency costs. The results are consitent with the theory of pecking order but do not provide a support for a signaling theory
Prospektus Perusahaan dan Keputusan Investasi: Studi Empiris Perusahaan yang Terdaftar di Bursa Efek Jakarta
Get PDFThis paper reports the result of the empirical investigation on the usefulness of company prospectuses for investment decisions. The invesment decisions are measured in terms of initial returns for the investment decision in the primary stock market, and 15-day mean adjusted returns after Initial public offering for the investment decision in the secondary stock market. The data of the prospectus used are accounting and non-accounting information. Based on the sample of 91 firm-year observations, the result shows that non-accounting information of the prospectus is relevant for the investment decision in the primary stock market. As well, both accounting and non-accounting information is useful for the investment decision in the secondary stock market. Eventhough some ceveats appear in the study and preclude the generalization, the results are robust.Key Words: Underpricing, initial return, mean adjusted return, underwriter, auditor, listing period, standard diviation, company age, percentage of offered stock value, profitibility, financial leverage, solvability, and investment decisions.<br /
DAMPAK MANAJEMEN LABA TERHADAP RELEVANSI INFORMASI AKUNTANSI: BUKTI EMPIRIS DARI INDONESIA
No full textThis research provides the relevant of accounting information and the effect for earnings management practice. Two financial information that used in this research are earnings and book value. This research separate earnings management discretionary accruals in short term and long term discretionary accruals. The object are 495 companies that listing in Jakarta Stock Exchange in 2003- 2005. The research indicates that earnings and book value relevant as an indicator to appraisal performance of a company. This research also indicates that earning management have not any effect to the relevant of earnings and book value when earnings management do through short term and long term discretionary accruals. Abstract in Bahasa Indonesia : Penelitian ini menguji relevansi informasi laporan keuangan dalam menguji dampak praktek manajemen laba terhadap relevansi informasi laporan keuangan. Dua informasi keuangan yang digunakan yaitu laba dan nilai buku. Penelitian ini memisahkan proksi manajemen laba discretionary accruals menjadi short-term dan long-term discretionary accruals. Hasil pengujian terhadap 495 sampel perusahaan yang terdaftar di BEJ selama kurun 2003-2005 menunjukan bahwa laba dan nilai buku ekuitas tidak kehilangan relevansinya sebagai indikator untuk menilai kinerja suatu perusahaan. Penelitian ini juga menemukan bahwa, manajemen laba tidak memiliki dampak apapun terhadap relevansi laba dan nilai buku ekuitas ketika manajemen laba dilakukan melalui short-term dan long-term discretionary accruals. Kata kunci: laba, nilai buku, manajemen laba, discretionary accruals, short-term, long-term discretionary accruals
Efek Informasi Asimetri Terhadap Kebijakan Dividen
Get PDFThis research examines the influence of asymmetric information on dividend policy using an alternative explanation of pecking order theory for a sample of manufacturing firms listed on the Jakarta Stock Exchange between 2000 and 2004. The result of the tests indicates that dividends are negatively related to the level of asymmetric information. This finding is consistent with the theory of pecking order but does not provide a support for the signaling theory.
Keywords: asymmetric information, dividend, signaling theory, pecking order theor
DAMPAK MANAJEMEN LABA TERHADAP RELEVANSI INFORMASI AKUNTANSI: BUKTI EMPIRIS DARI INDONESIA
No full textThis research provides the relevant of accounting information and the effect for earnings management practice. Two financial information that used in this research are earnings and book value. This research separate earnings management discretionary accruals in short term and long term discretionary accruals. The object are 495 companies that listing in Jakarta Stock Exchange in 2003- 2005. The research indicates that earnings and book value relevant as an indicator to appraisal performance of a company. This research also indicates that earning management have not any effect to the relevant of earnings and book value when earnings management do through short term and long term discretionary accruals.
Abstract in Bahasa Indonesia :
Penelitian ini menguji relevansi informasi laporan keuangan dalam menguji dampak praktek manajemen laba terhadap relevansi informasi laporan keuangan. Dua informasi keuangan yang digunakan yaitu laba dan nilai buku. Penelitian ini memisahkan proksi manajemen laba discretionary accruals menjadi short-term dan long-term discretionary accruals. Hasil pengujian terhadap 495 sampel perusahaan yang terdaftar di BEJ selama kurun 2003-2005 menunjukan bahwa laba dan nilai buku ekuitas tidak kehilangan relevansinya sebagai indikator untuk menilai kinerja suatu perusahaan. Penelitian ini juga menemukan bahwa, manajemen laba tidak memiliki dampak apapun terhadap relevansi laba dan nilai buku ekuitas ketika manajemen laba dilakukan melalui short-term dan long-term discretionary accruals.
Kata kunci: laba, nilai buku, manajemen laba, discretionary accruals, short-term, long-term discretionary accruals
DAMPAK MANAJEMEN LABA TERHADAP RELEVANSI INFORMASI AKUNTANSI: BUKTI EMPIRIS DARI INDONESIA
No full textThis research provides the relevant of accounting information and the effect for earnings management practice. Two financial information that used in this research are earnings and book value. This research separate earnings management discretionary accruals in short term and long term discretionary accruals. The object are 495 companies that listing in Jakarta Stock Exchange in 2003- 2005. The research indicates that earnings and book value relevant as an indicator to appraisal performance of a company. This research also indicates that earning management have not any effect to the relevant of earnings and book value when earnings management do through short term and long term discretionary accruals.
Abstract in Bahasa Indonesia :
Penelitian ini menguji relevansi informasi laporan keuangan dalam menguji dampak praktek manajemen laba terhadap relevansi informasi laporan keuangan. Dua informasi keuangan yang digunakan yaitu laba dan nilai buku. Penelitian ini memisahkan proksi manajemen laba discretionary accruals menjadi short-term dan long-term discretionary accruals. Hasil pengujian terhadap 495 sampel perusahaan yang terdaftar di BEJ selama kurun 2003-2005 menunjukan bahwa laba dan nilai buku ekuitas tidak kehilangan relevansinya sebagai indikator untuk menilai kinerja suatu perusahaan. Penelitian ini juga menemukan bahwa, manajemen laba tidak memiliki dampak apapun terhadap relevansi laba dan nilai buku ekuitas ketika manajemen laba dilakukan melalui short-term dan long-term discretionary accruals.
Kata kunci: laba, nilai buku, manajemen laba, discretionary accruals, short-term, long-term discretionary accruals
Advertising in accounting firms: Empirical Perspective
Get PDFAdvertising becomes an interesting tool for the accounting profession in the face of increased competition. Accounting firms today realize that advertising will play an important role in their overall success
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