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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmiah Ecobuss JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Astrid Maharani
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP RETURN SAHAM PADA PERUSAHAAN INDEKS LQ-45 YANG LISTED DI BURSA EFEK INDONESIA (BEI) Astrid Maharani
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v2i2.1440

Abstract

Abstract: The aim of this study was examine the effect of stock return practice amonglisted high profile companies at Indonesia Stock Exchange. The factors being examined was Corporate Social Responsibility disclosure. CAR is used todetermine stock return. The study using 56 firm-years of LQ-45 companies listed in Indonesia Stock Exchange, with period between 2013-2014. The hypothesis was tested using linier regression. Both F-test dan t-test have also been used to test the significance of the study hypothesis. Linier regression showed that both partially and simultaneosly, Corporate Social Responsibility disclosure didn’t prove to have a significant influence on stock return.Keywords: Corporate Social Responsibility, Disclosure, LQ-45, Stock return
PERBANDINGAN TINGKAT KELENGKAPAN MANDATORY DISCLOSURE DAN VOLUNTARY DISCLOSURE INFORMASI AKUNTANSI ANTARA INDUSTRI HIGH PROFILE DAN LOW PROFILE Andrianto Sambudi; Arik Susbiyani; Astrid Maharani
Jurnal Ilmiah Akuntansi dan Humanika Vol. 8 No. 3 (2018)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v8i3.20379

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan secara empiris apakah ada perbedaan tingkat kelengkapan pengungkapan antara industri profil tinggi dan profil rendah, bersama dengan mendeteksi tingkat kelengkapan pengungkapan terbaik di berbagai perusahaan sektor industri di Bursa Efek Indonesia. Perbedaan signifikan dalam tingkat kelengkapan pengungkapan sukarela antara industri profil tinggi dan profil rendah. Dalam penelitian ini, instrumen analisis yang digunakan adalah Completeness Index Disclosure dan uji beda rata-rata Independent Sample t-Test. Jika angka signifikan <0,05, Ho diterima, dan jika angka> 0,05, Ho ditolak. Hasil uji coba Ha1 yang dilakukan oleh 31 berbagai perusahaan sektor industri (13 perusahaan tingkat atas dan 18 perusahaan industri tingkat bawah) menunjukkan nilai signifikansi pada tingkat kelengkapan pengungkapan wajib yang memiliki probabilitas di bawah 0,05 yaitu sama dengan 0,004, dengan hasil yang diterima.
DAMPAK EFFECTIVE TAX RATE (ETR), TUNNELING INCENTIVE (TNC), INDEKS TREND LABA BERSIH (ITRENDLB) DAN EXCHANGE RATE PADA KEPUTUSAN TRANSFER PRICING PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA (BEI) Desi Alfiatus Sarifah; Diyah Probowulan; Astrid Maharani
Jurnal Ilmiah Akuntansi dan Humanika Vol. 9 No. 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v9i2.20581

Abstract

Ekonomi di era globalisasi berkembang sangat pesat tanpa mengenal batas negara. Perusahaan yang multinasional akan menghadapi masalah, yaitu masalah perbedaan tarif pajak yang berlaku di masing-masing negara. Perbedaan tarif pajak ini membuat perusahaan multinasional membuat keputusan penentuan harga transfer. Harga transfer untuk transfer.harga.is.thangibl. barang, barang tidak berwujud, barang tidak berwujud, .atau ketentuan. jasa. Antara. Pihak.yang memiliki hubungan khusus (afiliasi.transaksi) .Tujuan penelitian ini adalah untuk menguji pengaruh tarif pajak efektif (ETR), tunneling. Insentif (TNC), ITRENDLB dan.ekschange.rate .pada keputusan transfer.harga dari perusahaan manufaktur. Populasi sampel dalam penelitian ini adalah al. Manufacturing.companies.listed.pada Bursa Efek Indonesia. (IDX) untuk periode 2016-2018. Metode sampel.tergunakan.di.ini.study.was.pengambilan sampel tujuan. Berdasarkan multiple.linear.regress.analysis.it.was.found.that dari empat hipotesis diuji, hanya hipotesis ketiga ditolak. Menguji.third.hypothesis.about.the.fect.of ITRENDLB pada transfer.pricing.decisions.was ditolak. Sedangkan tarif pajak efektif (ETR), Tunneling incentive (TNC) dan nilai tukar mempengaruhi keputusan penentuan harga transfer.
Akuntabilitas Pengelolaan Alokasi Dana Desa (Studi Kasus Di Desa Karangrejo Kecamatan Gumukmas Kabupaten Jember Tahun 2017) Maghfiroh Noviandari; Diyah Probowulan; Astrid Maharani
Ecobuss Vol 6 No 1 (2018): Ecobuss Maret 2018
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.925 KB)

Abstract

This research aims to evaluate the management accountability of Village Fund Allocation which consists of planning, implementation, administration, reporting, and accountability conducted by Karangrejo Village, Gumukmas Subdistrict, Jember Regency in 2017. This research is a qualitative research through a preliminary survey to the object of research, interview, and documentation . The results of this study indicate that the management of Village Fund Allocation in Karangrejo Village is accountable and transparent in the planning, implementation, administration, reporting, and accountability stages. Village Fund Allocation planning is evaluated through discussion forum at the village level. Disbursement of procedures and distribution of Village Fund Allocation is in accordance with the rules of Jember Regent's Regulation No. 39 of 2017. Accountability report of the Village Fund Allocation implementation realization is integrated with APBDes accountability. Also supported by people who actively participate in rural development. Keywords: Accountability, Allocation Fund Village, Management, Transparency
Analisis Efisiensi Pemulihan Biaya Penuh Dalam Meningkatkan Pendapatan (Pada Perusahaan Daerah Air Minum Kabupaten Banyuwangi) Yosky Margaretha Claudia Putri; Diyah Probowulan; Astrid Maharani
Ecobuss Vol 6 No 2 (2018): Ecobuss September 2018
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.621 KB)

Abstract

ABSTRACT The aims of this study are to analyze the efficiency of Full Cost Recovery to increase revenue. This research was conducted at PDAM Banyuwangi. The type of this research is descriptive by quantitative data. The type of data is used subject and documentary. The data source is used in primary data. Data collection techniques which used in this study by using interview and literature study methods. Data analysis technique in this research is used analysis of variance of budget and production cost. The results of the research show that the cost incurred PDAM Banyuwangi more profitable (favorable) despite the increase in costs each year that causes the difference in each year. Keywords: Analysis of Variance, Efficiency, Full Cost Recovery, Revenue.
Co-Authors Andrianto Sambudi Arik Susbiyani Desi Alfiatus Sarifah Maghfiroh Noviandari Probowulan, Diyah Yosky Margaretha Claudia Putri