Articles
<![CDATA[IMPLEMENTASI PSAK 16 PADA ENTITAS PERBANKAN BUMN ]]>
<![CDATA[Simorangkir, Panubut]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 20, No 1 (2017): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (243.028 KB)
|
DOI: 10.34209/equ.v20i1.489
<![CDATA[Fixed assets are certainly instrumental to the activities of a company, for servicecompanies, for trading companies, as well as industrial companies. Value on fixed assets is not small. Therefore, it affects the company both in the statement of financial position and profit and loss of the company. The cost on a fixed asset will decrease due to the usage of the property, plant and equipment. The provisions governing property, plant and equipment are listed in PSAK 16 (convergence with IAS 16). The results of this research and analysis that have been done in this research, it can be concluded that the implementation of PSAK 16 in state owned enterprises (BUMN) banking industry industry for the year 2014-2015 can be done smoothly although there are difficulties in the stages to ensure the occurrence of impairment and market pricing. In general, all BUMN entities have applied PSAK 16 in accordance with the appropriate.]]>
<![CDATA[ANALISIS PERBEDAAN RELEVANSI NILAI DARI NILAI BUKU EKUITAS DAN LABA PER LEMBAR SAHAM TERHADAP HARGA SAHAM PADA PERIODE SEBELUM DAN SESUDAH PENERAPAN SAK BERBASIS IFRS ]]>
<![CDATA[simorangkir, panubut]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 19, No 1 (2016): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (465.186 KB)
|
DOI: 10.34209/equ.v19i1.476
<![CDATA[This study was conducted to examine whether the implementation of GAAP-IFRS based results of any difference relevance of equity book value and share earnings, using the market price of the stock as the dependent variable, the equity book value and share earnings as an independent variable, and the periods before and after the application of GAAP-based IFRS. The analysis uses panel data regression analysis with random effects models. This research was conducted on 51 manufacturer companies listed on the Stock Exchange the period prior to the application of IFRS-based IFRSs 2008-2010 and after the application of GAAP-IFRS based in 2012-2014. The study found that in the period of after the implementation of GAAPIFRS based the relevance of equity book value increased against the market price of the shares, while the relevance of share earnings experienced a significant decrease in stock market prices]]>
<![CDATA[UNDER/OVER HARGA PASAR SAHAM BBNI TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Simorangkir, Panubut]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 2 (2015): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1595.177 KB)
|
DOI: 10.34209/equ.v18i2.464
<![CDATA[This study was conducted to determine whether the company's performance BBNI reflected in the market price of its shares. An assessment of the share price calculated by the method BBNI Discounted Earnings Approach. The approach used is the analysis of top-down where the approach begins with a macroeconomic analysis, industry analysis and then proceed with the analysis of the company, analysis of financial projections for the next few years and then analyzes the determination of the intrinsic value of the company with a variety of basic assumptions gained through the process of collecting the data secondary. Based on the results of the calculation of the valuation by Discounted Earnings Approach at the end of 2014 should BBNI stock price of Rp 6.653, while in reality the closing price at the end of 2014 amounted to Rp 6.100, which means that the undervalued share price. Price estimasian of valuation calculations with Discounted Earnings Approach indicates that BBNI share intrinsic value at the end of 2015 should be in the range of Rp. 8.654]]>
<![CDATA[MINAT MAHASISWA AKUNTANSI MERAIH GELAR PROFESI CHARTERED ACCOUNTANT (CA) ]]>
<![CDATA[Simorangkir, Panubut]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (801.765 KB)
|
DOI: 10.34209/equ.v21i1.629
<![CDATA[The purpose of this study was to obtain an overview of the knowledge and interests of students following the PPAk. This research was conducted by distributing research instruments in the form of questionnaires that were given directly to students who would complete their studies in the S 1 Accounting study program. Students who willbe asked to become respondents are asked to fill out a questionnaire. Grade Point Average (GPA) of students who are respondents above 3.25. The results showed that the existence of PPAk was not fully understood so that there were differences in motivation among respondents. Relevant students are very strongly influenced by the desire to get a job / career, whereas for extension students who generally have worked the interest in obtaining a CA degree is motivated by other than a desire for a career but also a desire to improve the quality of professionalism in accounting. Thus, it seems that the extension of students' understanding of the existence of PPAk is more comprehensive compared to regular students.]]>
<![CDATA[Analysis of Abnormal Returns and Financial Performance during Pandemic COVID-19: Jakarta Islamic index (JII) ]]>
<![CDATA[Maharani Syamsyyah Ashari]]>;
<![CDATA[Ira Geraldina]]>;
<![CDATA[Panubut Simorangkir]]>
<![CDATA[ AL-QARDH Vol 6, No 2 (2021): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23971/jaq.v6i2.3258
<![CDATA[This research uses quantitative research methods to determine the significant difference in the effect of financial performance on abnormal returns before and during the COVID-19 pandemic. Companies that are categorized as the Jakarta Islamic Index (JII) for 2020 are used as research samples with a saturated sampling technique, so the sample used in this research is 30 JII companies. Multiple linear regression analysis was used in testing the hypothesis with the E-Views version 10 program and a significance level of 5% (0.05). The test results show 1) the current ratio does not have a significant effect on abnormal returns, 2) profit margin does not have a significant effect on abnormal returns, 3) the debt to equity ratio does not have a significant effect on abnormal returns, 4) day sales outstanding does not. has a significant effect on abnormal returns. The results of descriptive statistics in the research show that there is no significant difference between the current ratio, profit margin, debt to equity, and outstanding day sales both before the COVID-19 pandemic and during the Covid-19 pandemic in Indonesia.]]>
<![CDATA[Pengaruh Pertumbuhan Penjualan, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Penghindaran Pajak (Tax Avoidance) ]]>
<![CDATA[Muhammad Adnan Ashari]]>;
<![CDATA[Panubut Simorangkir]]>;
<![CDATA[Masripah]]>
<![CDATA[ Jurnal Syntax Transformation Vol 1 No 08 (2020): Jurnal Syntax Transformation ]]>
Publisher : <![CDATA[CV. Syntax Corporation Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.46799/jst.v1i8.135
<![CDATA[Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, kepemilikan institusional dan kepemilikan manajerial terhadap tax avoidance. Populasi yang akan ditetapkan pada penelitian ini adalah seluruh perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2018 karena pada waktu rentang periode tersebut bisnis dalam sektor properti dan real estate menjadi salah satu investasi favorit masyarakat Indonesia. Teknik pengambilan sampel pada penelitian ini menggunakan teknik nonprobability sampling dengan pendekatan purposive sampling sehingga didapatkan 33 perusahaan properti dan real estate yang terdaftar di BEI tahun 2016-2018 sebagai sampel. Pengujian dalam penelitian ini berbasis pada teknik Analisis Regresi Data Panel dengan program Stata 15.1, menggunakan pendekatan Random Effect Model dan tingkat signifikansi 5%. Hasil dari penelitian yang diperoleh (1) tidak terdapat pengaruh signifikan antara pertumbuhan penjualan terhadap tax avoidance, hal ini menjelaskan bahwa besaran pajak tidak dapat didasarkan atas tingkat pertumbuhan penjualan, melainkan laba bersih, (2) tidak terdapat pengaruh signifikan antara kepemilikan institusional terhadap tax avoidance, tingkat kepemilikan institusional tidak dapat menjamin suatu pihak institusi dapat memberikan kendali terhadap perusahaan untuk melakukan tax avoidance, (3) terdapat pengaruh positif dan signifikan antara kepemilikan manajerial terhadap tax avoidance, hasil ini dapat memperjelas bahwa pihak manajemen memiliki peranan penting dalam mengelola laba perusahaan sehingga memicu praktik tax avoidance]]>
<![CDATA[The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance ]]>
<![CDATA[Rutmada Silalahi]]>;
<![CDATA[Panubut Simorangkir]]>;
<![CDATA[Taufiq Akbar]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (332.612 KB)
|
DOI: 10.52728/ijtc.v3i3.514
<![CDATA[This study was conducted with the aim of analyzing the effect of the application of computer-assisted audit technique systems and professional ethics on auditor performance. The data used in this study are the results of processing questionnaire data given to auditors who work in public accounting firms in the Jakarta area. The method used in this research is a purposive sampling method with a total of 92 respondents. Testing the analysis using SPSS 25 by testing the validity, reliability, multiple linear regression, classical assumption test, and hypothesis testing. The results of this study indicate that the application of a computer-assisted audit technique system has a positive and significant effect on employee performance with a significance level of 0.000 <0.05 and professional ethics has a positive and significant effect on employee performance with a significance level of 0.000 <0.05. The results also show that the application of a computer-assisted audit technique system and professional ethics have a joint or simultaneous effect on auditor performance with a significance level of 0.000 < 0.05.]]>
<![CDATA[Pembentukan Portofolio dengan Elton Gruber dan Pengaruh Makro Ekonomi ]]>
<![CDATA[Rosalinda Manullang, Mitha Debora]]>;
<![CDATA[Manurung, Adler Haymans]]>;
<![CDATA[Sinaga, Jhonni]]>;
<![CDATA[Simorangkir, Panubut]]>
<![CDATA[ Jurnal Manajemen Vol 20 No 1 (2023) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36406/jam.v20i01.946
<![CDATA[Penelitian ini bertujuan melihat pengaruh tingkat pengembalian portofoilo yang dibentuk oleh Model Elton Gruber dan juga diperbandingkan dengan return Portofolio dengan penimbang sama serta penimbang Kapitalisasi Pasar. Saham-saham pada portofolio merupakan saham yang ada pada Indeks Bisnis 27. Penelitian ini menggunakan data bulanan pada periode 2015 sampai dengan Juni 2022. Hasil riset ini menemukan bahwa Portofolio Penimbang sama mempunyai tingkat pengembalian yan tertinggi sementara tingkat pengembalian portofolio model Elton Gruber dan penimbang kapitalisasi pasar menghasilkan return yang sama. Return Pasar berpengaruh secara signifikan terhadap tiga tingkat pengembalian Portofolio yang dibentuk, sementara nilai kurs, tingkat bunga dan harga minyak tidak berpengaruh terhadap tingkat pengembalian portofolio yang dibentuk .]]>
<![CDATA[UNDER/OVER HARGA PASAR SAHAM BBNI TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Simorangkir, Panubut]]>
<![CDATA[ EQUITY Vol 18 No 2 (2015): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34209/equ.v18i2.464
<![CDATA[This study was conducted to determine whether the company's performance BBNI reflected in the market price of its shares. An assessment of the share price calculated by the method BBNI Discounted Earnings Approach. The approach used is the analysis of top-down where the approach begins with a macroeconomic analysis, industry analysis and then proceed with the analysis of the company, analysis of financial projections for the next few years and then analyzes the determination of the intrinsic value of the company with a variety of basic assumptions gained through the process of collecting the data secondary. Based on the results of the calculation of the valuation by Discounted Earnings Approach at the end of 2014 should BBNI stock price of Rp 6.653, while in reality the closing price at the end of 2014 amounted to Rp 6.100, which means that the undervalued share price. Price estimasian of valuation calculations with Discounted Earnings Approach indicates that BBNI share intrinsic value at the end of 2015 should be in the range of Rp. 8.654]]>
<![CDATA[ANALISIS PERBEDAAN RELEVANSI NILAI DARI NILAI BUKU EKUITAS DAN LABA PER LEMBAR SAHAM TERHADAP HARGA SAHAM PADA PERIODE SEBELUM DAN SESUDAH PENERAPAN SAK BERBASIS IFRS ]]>
<![CDATA[simorangkir, panubut]]>
<![CDATA[ EQUITY Vol 19 No 1 (2016): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34209/equ.v19i1.476
<![CDATA[This study was conducted to examine whether the implementation of GAAP-IFRS based results of any difference relevance of equity book value and share earnings, using the market price of the stock as the dependent variable, the equity book value and share earnings as an independent variable, and the periods before and after the application of GAAP-based IFRS. The analysis uses panel data regression analysis with random effects models. This research was conducted on 51 manufacturer companies listed on the Stock Exchange the period prior to the application of IFRS-based IFRSs 2008-2010 and after the application of GAAP-IFRS based in 2012-2014. The study found that in the period of after the implementation of GAAPIFRS based the relevance of equity book value increased against the market price of the shares, while the relevance of share earnings experienced a significant decrease in stock market prices]]>
