1,720,968 research outputs found
Stock Price Behaviour around the Announcement Date of Cash Dividend on the Indonesia Stock Exchange
No full textThis study aims to explain the stock prices behavior around the announcement date of cash dividends. The study compares the stock prices a week before the cumulative date, cumulative date, record date, a week after the record date, and two weeks after the record date. The stock prices are also compared to the cash dividends nominals in 2017 and cash dividends in 2018. The researcher obtains the research data from LQ45 companies in 2018. The data is tested using the Wilcoxon Signed-Ranks Test. The results show that the date of announcement and recording of dividends do not have an impact on the increase in stock prices, but the result shows a decline in stock prices. The results of this study imply that the announcement of cash dividends does not trigger stock buying action around the announcement date for the companies who distribute cash dividends
Stock Price Behaviour around the Announcement Date of Cash Dividend on the Indonesia Stock Exchange
No full textThis study aims to explain the stock prices behavior around the announcement date of cash dividends. The study compares the stock prices a week before the cumulative date, cumulative date, record date, a week after the record date, and two weeks after the record date. The stock prices are also compared to the cash dividends nominals in 2017 and cash dividends in 2018. The researcher obtains the research data from LQ45 companies in 2018. The data is tested using the Wilcoxon Signed-Ranks Test. The results show that the date of announcement and recording of dividends do not have an impact on the increase in stock prices, but the result shows a decline in stock prices. The results of this study imply that the announcement of cash dividends does not trigger stock buying action around the announcement date for the companies who distribute cash dividends
Evaluasi sistem informasi akuntansi kas Universitas Widya Mandala Madiun
Get PDFTerdapat perbedaan antara Sistem Tata Buku (bookkeeping: model continental Belanda) yang pernah berlaku di Indonesia dengan Sistem Akuntansi (model Anglo-Saxon Amerika), antara Sistem Akuntansi Sektor Publik dengan Sektor Swasta. Namun dewasa ini akuntansi Sektor Publik telah mengarahkan sistemnya ke sektor Swasta yang dirasa lebih menunjang efisiensi dan efektifitas kegiatan.
Pada Sistem Informasi Akuntansi Kas yang berjalan di Universitas Widya Mandala Madiun acuannya adalah Sistem Tata Buku dengan berdasar Sistem Akuntansi Sektor Publik. Arah tujuan informasi yang dihasilkan dalam Laporan Keuangan adalah Informasi tentang Posisi Kas dan Pelaporan Anggaran. Ternyata penerapan sistem ini menimbulkan suatu keterbatasan dan kendala untuk perlakuan transaksi keuangan yang tidak termasuk dalam transaksi kas, juga tidak dapat dilakukannya pengukuran ataupun pembebanan kos untuk jangka pendek atau jangka panjang.
Evaluasi dilakukan dengan membandingkan antara sistem yamg berjalan dengan Sistem Akuntansi menurut teori akuntansi saat ini dengan acuan Sistem Akuntansi Anglo Saxon dan berdasar Sistem Akuntansi Sektor Swasta. Pemilihan ini dilakukan mengungat sistem ini memiliki cakupan dan sudut pandang yang lebih luas terhadap perlakuan data keuangan, arah informasi mencakup keadaan kekayaan yang sesungguhnya, serta dapat digunakan untuk analisa ekonomi dan keuangan jangka pendek maupun jangka panjang.
Dari sistem akuntansi yang berjalan dapat diidentifikasikan: 1)pengolahan data keuangan berorientasi pada pelaporan realisasi anggaran, 2) sudut pandang terpusat pada rekening kas, 3)kaitan antar fungsi belum terintegrasi secara optimal dan tepat sehingga memungkinkan terjadi pengulangan kegiatan yang sebenarnya dapat diperpendek, atau kemungkinan terjadi pengulangan kegiatan yang sebenarnya dapat diperpendek, atau kemungkinan terlewatkannya fungsi tertentu yang semestinya terkait dengan pencatatan transaksi, 4) belum terbentuknya bagan alir dokumen yang mengambarkan prosedur-prosedur untuk setiap transaksi, 5) belum terbentunya susunan rekening yang mengacu kepada kelompok rekening Harta, Hutang, Modal, Pendapatan, dan Biaya sehingga proses menurut pencatatan/jurnal menjadi kurang efektif untuk mencapai laporan keuangan yang memadai menurut Standar Akuntansi Keuangan.
Kisi-kisi tersebut yang menjadi materi pokok penyusunan Sistem Informasi Akuntansi Kas, tentu saja setelah dilakukan evaluasi dan pemabndingan antara sistem yang berjalan dengan sistem yang sesuai standar akuntansi, meliputi materi formulir, catatan akuntansi yang digunakan, sistem pengendalian intern yang diterapkan, bagan alir dokumen atas dasar sistem yang baru, serta model dan materi Laporan Keuangan.
Dari hasil penelitian dan penyusunan Sistem Infomasi Akuntansi Kas ini maka akan diperoleh pemahaman bagaimana perlakuan transaksi keuangan, yang sebenarnya tidak hanya berpengaruh pada rekening kas saja. Agar sistem baru berjalan sebagaimana mestinya maka harus dilengkapi dengan sistem lain yaitu Sistem Informasi Akuntansi Piutang, Sistem Informasi Akuntansi Aktiva Tetap, Sistem Informasi Akuntansi Gaji, Sistem Informasi Akuntansi Perlengkapan dan Investasi . Hal lain yang harus dilakukan adalah menyusun secara baku kelompok rekening yang sesuai dengan Standar Akuntansi Keuangan
Internet Banking Using Intention: A Model Modification Based On Quality And Risk Characteristics
No full textThis study modifies the Internet Banking (IB) Using ntention Model based on quality and risk. This study also give s the alternative model by dimension modification especially in the quality. The result of this study ndicates the two types of quality impact to the intention. If we apply 11 dimensions of quality, there is a strong direct effect of the IB service quality to the intention. But if we apply the general perception of quality, the effect of IB service quality to the intention will be indirect via the mediating of user satisfactions. Risk has a low negative impact to the intention if the users
recognize the IB service quality and satisfy which the services. It means that quality and satisfaction plays an important role to reduce perceived risk and
build intention in the internet banking context. This modified model can be used to explain the characteristics of users in their perception of internet banking.
Keywords
:internet banking, service quality, perceived risk, user
satisfaction, intention to use, internet users, quality dimensions, general perceived qualit
PENGARUH KAPABILITAS DINAMIS, IMPLEMENTASI SAP BERBASIS AKRUAL, KUALITAS SDM TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Get PDFThis study aimed to examine the effect of dynamic capabilities, accrual-based SAP implementation, and quality of human resources on the quality of local government financial reports. The samples in this study were employees in the regional apparatus organization (OPD) ofMadiun City that are directly related to the use and presentation of financial statements, namely the authority of the budget user, to the agency/office, employees in the accounting and finance division (treasurer). The sampling technique used purposive sampling with employee criteria in Madiun City OPD directly related to financial reporting, namely budget users, cusa budget users, treasurers, and the accounting department. The tests used multiple regression and path analysis.The results showed that dynamic capabilities, accrual-based SAP implementation and HR quality significantly influence the quality of financial statements. Dynamic capability has a direct effect on the quality of financial statements and is also proven to have an indirect effect on the quality of financial statements through the implementation of accrual-based SAP. Testing the variable elements of dynamic capabilities, and the results of learning capabilities and sensing capabilities affect the financial statements
PEMOTIVASI KNOWLEDGE SHARING MANAJERIAL MELALUI MEDIA INTERNET
Get PDFThis study identifies the factors that influence knowledge sharing via internet. The factors are categorized into internal motivation, external motivation, and sharing barriers. It is motivations and barriers that influence the intention of sharing through knowledge sharing attitudes. The data were collected by surveying the lecturers of S-1 Program of Accounting Department in East Java. Hypothesis testing made use of SmartPLS Graph software version 2.0. The results proved that there were factors that significantly influence the attitudes, namely perceived enjoyment in helping others as internal motivation, perceived affiliation as external motivator, and perceived loss of knowledge power as barriers for sharing. The direction of influence for the motivating factor in attitudes was positive and that for the barrier factor was negative. Attitudes had a strong positive influence on the intention of knowledge sharing. But, there was no significant influence of information technology facilities and information technology support on the attitudes of knowledge sharing. This means that there were characteristics of knowledge sharing in the context of managerial information in the lecturers of S-1 Program of Accounting Department. Some non-significant motivating variables indicated that there were unique characteristics of the respondents which might be different from those of other respondents
PERAN KOMPETENSI DOSEN DALAM PEMAHAMAN KULIAH AKUNTANSI
Get PDFThis study aimed to empirically test the students' perceptions of lecturer competence in the courses they had taken. The research samples were undergraduate accounting students of Economic and Business Faculty Universitas Katolik Widya Mandala Madiun in the academic year of 2016/2017. The samples were obtained by purposive sampling method. Data were collected by distributing the questionnaire directly to the respondents. Hypothesis was tested by multiple regression analysis. The test results showed that the lecturer’s pedagogic competence, the personality competence, the professional competence and the social competence did not affect the level of the students’ understanding on accounting courses. This means that the competency instruments and the understanding of learning methods in students still need further attention. Similarly, synergy is needed among the students, the lecturers, the materials, and the methods used in the learning process
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019
No full textPenelitian ini dilakuan dengan tujuan untuk menguji pengaruh good coporate governance yang diproksikan dengan kepemilikan institusional, dewan direksi, dan komisaris independen terhadap kinerja keuangan yang diproksikan dengan return on equity. Objek dalam penelitian ini adalah perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2019. Penelitian ini menggunakan metode penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah 72 data dari perusahaan food and beverage selama periode penelitian yang dipilih menggunakan metode purposive sampling. Pengujian hipotesis dalam penelitian menggunakan teknik analisis linier berganda. Hasil penelitian menunjukan bahwa kepemilikan institusional dan jumlah dewan direksi tidak berpengaruh terhadap return on equity sedangkan komisaris independen berpengaruh positif signifikan terhadap return on equity
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, UKURAN KAP DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN SUKARELA (Studi Empiris pada Laporan Tahunan Perusahaan Subsektor Makanan dan Minuman Tahun 2018-2020
No full textKebutuhan investor terhadap informasi yang transparan dan akurat dapat diperluas melalui pengungkapan sukarela perusahaan sebagai informasi tambahan bagi investor dalam penentuan keputusan investasi yang lebih bijaksana. Penelitian ini menguji pengaruh profitabilitas, leverage, likuiditas, ukuran perusahaan, porsi kepemilikan publik, ukuran KAP, dan umur perusahaan terhadap luas pengungkapan sukarela pada laporan tahunan perusahaan subsektor makanan dan minuman. Data diperoleh melalui data sekunder pada website Bursa Efek Indonesia dan website masing-masing perusahaan. Sampel dalam penelitian ini adalah 17 perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Pengujian hipotesis menggunakan metode analisis regresi linier berganda. Penelitian ini menemukan bahwa variabel profitabilitas berpengaruh positif terhadap luas pengungkapan sukarela, dan variabel umur perusahaan berpengaruh negatif terhadap pengungkapan sukarela. Sedangkan, variabel leverage, likuiditas, ukuran perusahaan, porsi kepemilikan publik dan ukuran KAP tidak berpengaruh terhadap luas pengungkapan sukarela.Investor’s need for transparent and accurate information can be extended through the firm's voluntary disclosure as additional information for investors in making wiser decisions. This research examined the effect of profitability, leverage, liquidity, firm size, public shareholding, audit firm size, and firm age on the extent of voluntary disclosures on the annual report of food and beverage subsector companies. Data obtained through secondary data on the website of the Indonesia Stock Exchange and the website of each company. The samples in this study were 17 food and beverage subsector companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling. Hypothesis testing using multiple linear regression analysis methods. This study found that the profitability variable positively affects the extent of voluntary disclosure, and the firm age variable negatively affects voluntary disclosure. Meanwhile, the variables of leverage, liquidity, firm size, public shareholding and audit firm size don’t have effect on the extent of voluntary disclosures
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