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All Journal AKRUAL: Jurnal Akuntansi Jurnal Akuntansi AKUNESA
Susi Handayani
Jurusan Akuntansi FE UNESA
Economics, Econometrics & Finance

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Analisis Penyajian Laporan Keuangan Sektor Ukm Berbasis Standar Lembaga Permodalan Perbankan Susi Handayani
AKRUAL: JURNAL AKUNTANSI Vol 1 No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n1.p63-77

Abstract

AbstractLower access to bank because UKM cant make financial statement suitable with bank standards. Therefore this research will descript financial statement of UKM and explain many constraints for UKM to compiling financial statement suitable standard in bank. The result of this research proves that without compiling financial statement, UKM can obtain loan from bank (BRI). This is because the bank had not specifies standard for the financial performance as one of the condition to obtain loan. So there is no relation about UKMs capability in compiling financial statement with access capital of bank.
DAMPAK KINERJA KEUANGAN DALAM MEMEDIASI HUBUNGAN CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN Karina Safitri; Susi Handayani
Jurnal Akuntansi Vol 9 No 1 (2020): AKUNESA (SEPTEMBER 2020)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.401 KB) | DOI: 10.26740/akunesa.v9n1.p%p

Abstract

This study examines the impact of corporate governance on firm value mediated by financial performance in Indonesian state-owned companies which listed on the Indonesia Stock Exchange during the period 2011-2017. Samples were taken using a purposive sampling method. This study aims to examine the success of financial performance in mediating the relationship of corporate governance to firm value through path analysis. The findings show that the relationship of corporate governance to firm value in state-owned companies which consist of several sectors of the company was successfully mediated by ROA. This research supports the existence of signal theory explaining that all forms of information related to the company can be a signal to stakeholders.
Co-Authors Karina Safitri