Dewanti, Monica Paramita Ratna Putri
Fakultas Ekonomi Program Studi Akuntansi-Univ.Katolik Parahyangan

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Journal : Jurnal Akuntansi

Pengaruh Kinerja Keuangan dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan pada Industri Telekomunikasi di Bursa Efek Indonesia Monica Paramita Ratna Putri Dewanti; Hamfri Djajadikerta
Jurnal Akuntansi Vol. 10 No. 1 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i1.932

Abstract

Investor as a principal want to maximize whealth and prosperity by increasing firm value. Firm value for companies listed as issuer in Indonesia Stock Exchange can be reflected through share price. Firm value can be affected by several factors, such as financial performance and corporate governance. This research aimed to examine the influence of financial performance and corporate governance to firm value in sub-sector telecomunication industry which listed in Indonesia Stock Exchange during 2011 to 2016. The dependent variable is firm value. Meanwhile the independent variables are (1) financial performance which measured by current ratio, receivable turnover, debt to equity ratio, return on assets, and earnings per share and (2) corporate governance which measured by percentage of institutional ownership, percentage of independent board of commissioners, and presence of the audit committee. The result showed that current ratio, receivable turnover, debt to equity ratio, earning per share, and presence of the audit committee partially had no significant influence to firm value. Meanwhile return on assets, percentage of institutional ownership, and percentage of independent board of commissioners partially had significant influence to firm value. Simultaneously current ratio, receivable turnover, debt to equity ratio, return on assets, earnings per share, percentage of institutional ownership, percentage of independent board of commissioners, and presence of the audit committee had significant influence to fim value. Keywords:Financial Performance, Corporate Governance, and Firm Value
Menelusuri Keberhasilan dan Kendala Pemda di Provinsi Jawa Barat dalam Upaya Memperoleh Opini WTP dari BPK: Studi Kasus Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Barat: Kata Kunci: Keberhasilan, Kendala, Pengelolaan Keuangan, dan Opini Audit Puji Astuti Rahayu; Sylvia Fettry; Monica Paramita
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2288

Abstract

Financial management reforms to improve quality are continuously carried out. Regional financial management is carried out in an integrated system embodied in the Local Government Budget which is determined annually by regional regulations. The drafting of the Local Government Budget is guided by the Local Government Work in order to realize services to the community to achieve the goal of the state. It requires an inflow of funds to finance regional expenditure. Regional sources of revenue can be obtained from three sources: a) local own-source revenue, b) fiscal balance transfers from the central government to regions, c) other local own-source revenue. As a form of transparent and accountable regional financial management, it is necessary to prepare financial reports audited by the BPK. Based on the result of the audit, the local government experienced improvement and decreased Opinion on The Report On Local Government Finance from 2013 to 206. The opinion that has been achieved are an illustration of the success in the presenting of the financial statement and the constraints faced by the Regional Government in West Java Province in obtaining WTP Opinions from BPK. This research is descriptive, and data collection techniques are questionnaires, the study of literature from Report of Audit Findings and interviews with related parties