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All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi JURNAL AKUNTANSI DAN AUDITING Media Riset Akuntansi Jurnal Dinamika Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Riset Akuntansi Kontemporer Indonesian Journal for Social Responsibility Journal of Financial and Behavioural Accounting Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Jurnal Pengabdian Masyarakat Waradin CONSEN: Indonesian Journal of Community Services and Engagement Journal of Governance Risk Management Compliance and Sustainability JUAN: Jurnal Pengabdian Nusantara Jurnal Dinamika Akuntansi

Jurica Lucyanda

Program Studi Akuntansi Fakultas Ekonomi Dan Ilmu Sosial Universitas Bakrie

Author-ID : 309253

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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PENGARUH TINGKAT KEMAHALAN HARGA SAHAM, KINERJA KEUANGAN PERUSAHAAN DAN LIKUIDITAS PERDAGANGAN SAHAM TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN STOCK SPLIT Lucyanda, Jurica; Anggriawan, Ditya
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 2 (2011)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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This study aims to examine the effect of the over price d stock prices, the companys financial performance and liquidity of stock trading on the companys decision to doa stock split and its impact on corporate value. In this study the level of over price dstock prices measured by the Price Earnings Ratio and Price to Book Value,the companys financial performance is measured by Return on Assets and Earnings Per Share,liquidity of stock trading volume is measured by the Trading Activity and firm value will be measured by the earnings and Tobins q. Analysis tools will be used in this study are the logistic regression and two independent sample t-test. This study used a sample a mounted to 31 go public companies that do the stock-split and 31 go public companies who do not do stock splits during the period 2003-2009. Based on the results of testing, found that the level of over price dstock prices as measured by the ratio of Price to Book Value affect the companys decision to do stock splits and stock trading liquidity which measured by Trading Volume Activity also affects the companys decision to doa stock split. But this study failed to show any differences between the values of the companies that do the stock-split with the companies that do not do stock splits. Key words: price earnings ratio, price to book value,earnings per share,return on assets, trading volume activity, earnings, tobinsq

PENGARUH STRATEGI BERSAING DAN CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL PERFORMANCE Lucyanda, Jurica; Rahmayanti, Ade
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 1 (2012)
Publisher : Universitas Jember

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Penelitian ini bertujuan untuk menguji pengaruh strategi bersaing dan corporate governance terhadap intellectual capital performance. Strategi bersaing yang digunakan adalah kerangka strategi bersaing Porter (1985) yaitu strategi differentiation dan strategi low cost.Intellectual capital performancediukur dengan menggunakan model Pulic (VAICTM). Data yang digunakan dalam penelitian ini sebanyak43 perusahaan perbankan, credit agencies other banks, insurance, dan securities di Indonesia selama periode 2007-2009. Pengujian hipotesismenggunakan analisis regresi berganda.Hasil penelitian menunjukan bahwa corporate governance berpengaruh terhadapintellectual capital performance,sedangkanstrategi bersaing tidakterbuktimempunyaipengaruh yang signifikanterhadapintellectual capital performance. Kata kunci: strategi bersaing, corporate governance, intellectual capital performance

REFORMASI PENYUSUNAN ANGGARAN DAN KUALITAS ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) Lucyanda, Jurica; Sari, Maylia Pramono
Jurnal Dinamika Akuntansi Vol 1, No 2 (2009): September 2009
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i2.1914

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh akuntabilitas publik, partisipasi masyarakat, transparansi publik dan APBD pendekatan kinerja terhadap kualitas APBD di Kabupaten Semarang. Sampel penelitian terdiri dari Lembaga Swadaya Masyarakat (LSM), tokoh masyarakat, organisasi masyarakat, akademisi, mahasiswa dan media masa yang berada di wilayah Kabupaten Semarang Jawa Tengah. Metode pengumpuan data dilakukan dengan menggunakan kuesioner yang disebarkan pada 60 responden. Analisis data dilakukan dengan menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa variabel akuntabilitas publik, partisipasi masyarakat, transparansi publik dan APBD pendekatan kinerja memiliki pengaruh yang positif dan signifikan terhadap kualitas APBD.ÃÂ AbstractThis study purposed to get empirically the effects of public accountability, public participation, public transparency and performance approach APBD on the quality of APBD in Semarang Regency.The sample of this research consist in Non Government Organization, public figure, public organization, an academic, colleges and mass media in Semarang, Central of Java. Colecting data by ÃÂ questioner and was distribute, the questioner got back with 60 respondences. Data analyzed by regression test. Regression analysis was also seen from coefficient and t values those were negative or positive. It was because hypothesis proposed in this study were positively or negatively correlated.The result of study showed that there are effects of public accountability, public participation, public transparency and performance approach APBD to quality of APBD.Keywords: APBD; ÃÂ performance approach; quality of APBD

PENGARUH FREE CASH FLOW DAN STRUKTUR KEMPEMILIKAN TERHADAP DIVIDEND PAYOUT RATIO Lucyanda, Jurica; -, Lilyana
Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i2.2171

Penelitian ini bertujuan menguji bagaimana free cash flow dan struktur kepemilikan berpengaruh terhadap dividend payout ratio pada perusahaan nonkeuangan yang terdaftar pada Bursa Efek Indonesia. Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menggunakan data empiris dari Bursa Efek Indonesia dengan sampel sebanyak 70 perusahaan per tahun untuk tiga periode (2007-2009). Berdasarkan hasil pengujian, ditemukan bahwa variabel yang mempunyai pengaruh yang signifikan terhadap pembagian dividen adalah free cash flow, kepemilikan institusional, dan ukuran perusahaan. Jumlah free cash flow perusahaan yang tinggi, persentase kepemilikan institusional yang rendah, dan ukuran perusahaan yang besar akan menghasilkan dividend payout ratio yang tinggi. Variabel kepemilikan keluarga, kepemilikan asing, kebijakan utang, dan kesempatan investasi tidak terbukti mempunyai pengaruh yang signifikan terhadap Dividend Payout Ratio perusahaan.This study aims at testing the effect of free cash flow and ownership structure on the dividend payout ratio of non-financial companies, listed on the Indonesia Stock Exchange. Multiple regression was employed to analyze data. The study collected empirical data from the Indonesia Stock Exchange consisting of 70 companies. The data were collected from financial report from three consecutive years (2007-2009). The finding indicates that the variables which have a significant effect on the dividend payout ratio are free cash flow, institutional ownership, and firm size. The high free cash flow,ÃÂ the low percentage of institutional ownership, and the large size companies will produce high dividends. The variable of family ownership, foreign ownership, debt policy, and investment opportunities do not significantly effect corporate dividend payout ratio.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i2.1914

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh akuntabilitas publik, partisipasi masyarakat, transparansi publik dan APBD pendekatan kinerja terhadap kualitas APBD di Kabupaten Semarang. Sampel penelitian terdiri dari Lembaga Swadaya Masyarakat (LSM), tokoh masyarakat, organisasi masyarakat, akademisi, mahasiswa dan media masa yang berada di wilayah Kabupaten Semarang Jawa Tengah. Metode pengumpuan data dilakukan dengan menggunakan kuesioner yang disebarkan pada 60 responden. Analisis data dilakukan dengan menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa variabel akuntabilitas publik, partisipasi masyarakat, transparansi publik dan APBD pendekatan kinerja memiliki pengaruh yang positif dan signifikan terhadap kualitas APBD.Ã‚Â AbstractThis study purposed to get empirically the effects of public accountability, public participation, public transparency and performance approach APBD on the quality of APBD in Semarang Regency.The sample of this research consist in Non Government Organization, public figure, public organization, an academic, colleges and mass media in Semarang, Central of Java. Colecting data by Ã‚Â questioner and was distribute, the questioner got back with 60 respondences. Data analyzed by regression test. Regression analysis was also seen from coefficient and t values those were negative or positive. It was because hypothesis proposed in this study were positively or negatively correlated.The result of study showed that there are effects of public accountability, public participation, public transparency and performance approach APBD to quality of APBD.Keywords: APBD; Ã‚Â performance approach; quality of APBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i2.2171

Penelitian ini bertujuan menguji bagaimana free cash flow dan struktur kepemilikan berpengaruh terhadap dividend payout ratio pada perusahaan nonkeuangan yang terdaftar pada Bursa Efek Indonesia. Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menggunakan data empiris dari Bursa Efek Indonesia dengan sampel sebanyak 70 perusahaan per tahun untuk tiga periode (2007-2009). Berdasarkan hasil pengujian, ditemukan bahwa variabel yang mempunyai pengaruh yang signifikan terhadap pembagian dividen adalah free cash flow, kepemilikan institusional, dan ukuran perusahaan. Jumlah free cash flow perusahaan yang tinggi, persentase kepemilikan institusional yang rendah, dan ukuran perusahaan yang besar akan menghasilkan dividend payout ratio yang tinggi. Variabel kepemilikan keluarga, kepemilikan asing, kebijakan utang, dan kesempatan investasi tidak terbukti mempunyai pengaruh yang signifikan terhadap Dividend Payout Ratio perusahaan.This study aims at testing the effect of free cash flow and ownership structure on the dividend payout ratio of non-financial companies, listed on the Indonesia Stock Exchange. Multiple regression was employed to analyze data. The study collected empirical data from the Indonesia Stock Exchange consisting of 70 companies. The data were collected from financial report from three consecutive years (2007-2009). The finding indicates that the variables which have a significant effect on the dividend payout ratio are free cash flow, institutional ownership, and firm size. The high free cash flow,Ã‚Â the low percentage of institutional ownership, and the large size companies will produce high dividends. The variable of family ownership, foreign ownership, debt policy, and investment opportunities do not significantly effect corporate dividend payout ratio.

PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL (TAM) ATAS APLIKASI INTERNAL SOFTWARE MY QUICK ACCOUNTING SYSTEM (MY QAS) Lucyanda, Jurica
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 1 No 2 (2007): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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The purpose of this study is to examine the factors that determine intention of the accounting student to adopt internal software My Quick Accounting System (My QAS) in Economic Faculty of Islamic University ?45? BekasL To identify the factors that affect intention to adopt internal software using a research model based on Technology Acceptance Model (TAM), The respondent in this study that only the accounting students who have participated in accounting computer course. This study using the survey method for data collection (personally administrated questionnaires). The results indicate that the accounting: student?s intention to adopt My QAS determine by factors: perceived usefulness, perceived ease of use.

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL Wijaya, Silfi Lestari; Lucyanda, Jurica
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

This study empirically examined the relationship between budget participation and managerial performance. Using a purpose sampling method and regression analysis the result indicate that relationship between budget participation and managerial performance significant effect and positive. The finding support the previous researchsin this area (Brownell, 1982; Brownell dan Mclnnes,1986; Lucyanda dan Wahyudi, 2006)

PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL (TAM) DAN THEORY PLANNED BEHAVIOR (TPB) Lucyanda, Jurica
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 2 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

The purpose of this study is to examine the factors that determine intention of the accounting student to adopt internal software My Quick Accounting System (My QAS) in economic faculty of Islamic University ?45? Bekasi. To identify the factors that affect intention to adopt internal software using a research model based on Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). The behavior factors that using in this study are perceived usefulness, perceived ease of use, attitude, subjective norms, self efficacy, and technology support. The respondent in this study that only the accounting students who have participated in accounting computer course. This study using the survey method for data collection (personally administrated questionnaires).The results indicate that the accounting student?s intention to adopt My QAS determine by behavior factors such as: perceived usefulness, perceived ease of use, attitude, subjective norms and technology support.

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Lucyanda, Jurica; Nurjannah, Nurjannah
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 2 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Tujuan penelitian ini adalah untuk menguji apakah karakteristik perusahaan (ukuran perusahaan, profitabilitas, financial leverage, dan umur perusahaan) berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Sampel yang digunakan sebanyak 36 perusahaan untuk periode tahun 2007-2008. Hasil pengujian menggunakan analisis regresi logistik menunjukkan bahwa variabel karakteristik perusahan yang diukur dengan ukuran perusahaan, profitabilitas, financial leverage dan umur perusahaan tidak mempunyai pengaruh yang signifikan terhadap tingkat pengungkapan tanggungjawab sosial perusahaan.

Co-Authors -, Lilyana Achmad Fauzi Ade Rahmayanti Ade Rahmayanti, Ade Ahmad Yani Amara Farah Tahar Amara Tahar Anastasya Andriarti Anggita Putri Annastasya Nurdini , Dinda Annastasya Nurdini, Dinda Arni Widyastuti, Dominica Asa, Sarah Novita Aulia Febriyanti Azzura, Denisa Berkah Iman Santoso Budi Priyanto, Adi Budi Priyanto, Adi Cecep Kusmana Deffi Ayu Puspito Sari Devana Ayu Nurcholisha Dita Nurmadewi Dita Nurmadewi Ditya Anggriawan Ditya Anggriawan, Ditya Dudi Rudianto Eli Jamilah Mihardja Endah Hamidah Fadhilah, Anisah Fadil Permana Fajrin Ismail, Rexy Fathulloh, Iqbal Gunardi Endro Hady, Shofiyah Hasan Ali Murtadha Hasbie, Raka Muhammad Hermatika, Prima Putri Holila Hatta IMAM WAHYUDI Iman Santoso, Berkah Insan H Harahap Jessica Angel Priscillia Julian, Muhammad Arvi Gelar Karlina, Rina Khairun Najwa Mubarok Komang Ayu Sumariasih Lilyana - Maylia Pramono Sari Meizaroh, Meizaroh Mila Novita Mohammad Ihsan Monica Pratiwi Monica Weni Pratiwi Nahomy, Aisha Homy Ni Kadek Srimanik Nura'ni, Sabrina Paramitha Nurjannah Nurjannah Permana, Fadil Pramesti, Titis Witri Rafi, Haris Raka Muhammad Hasbie Rega Saputra Santoso, Berkah Iman Sarah Novita Asa Shofiyah Hady Silfi Lestari Wijaya Silfi Lestari Wijaya, Silfi Lestari Suhud, Loekman H. Taga, Charis Tifani Margaretha Tuti Widiastuti Wardhani, Retno Hapsari Kusuma Zakiul Fahmi Jailani

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