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Sondang Mariani Rajagukguk
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Economics, Econometrics & Finance

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Dampak PSAK 30 Terhadap Laporan Keuangan Perusahaan di Indonesia Fitri Sulistianti; Sondang Mariani Rajagukguk
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.362

Abstract

This research investigates the influence of PSAK 30 on the financial report in Indonesia companies. The change in PSAK 30 (R2007) that originally was rule based become principle based, the change in classification from operating lease to finance lease. The impact of this change caused the change in the treatment of lease account of entity. The researcher carried out the lease capitalization simulation and its impact on the Balance, Income Statement of companies in Indonesia. The sample of this research consisted of 20 companies that were registered in Indonesian Stock Exchange that had the obligation lease and assets lease. The researcher gathered the data from OSIRIS for year 2006 and 2007 and compares the change in several financial ratios. The researcher hypothesized that adoption PSAK 30 gave the impact on financial report. Results of the research showed 1) the increasing in three variables of the income measurements that is the earning before the income of the tax and depreciation (EBITDA), the income from the operation, as well as the earning per share (EPS) as the impact of operating lease capitalization 2) increasing in weighted assets, the decreasing in weighted liabilities and decreasing in financial leverage 3) the increase in the amortizes cost and interest expense as well as the reduction in the rent expense. The conclusion is, PSAK 30 gave an important impact on financial report and decreasing the distortion in financial report.Keywords : PSAK 30, off-Balance Sheet, on-Balance Sheet, Lease
Hubungan Antara Earning Response Coefficient dengan Karakteristik Perusahaan Sondang Mariani Rajagukguk
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.472

Abstract

AbstractThis research is a literature review about the relation between earnings response coefficient (ERC) with firms’ characteristics. Firms’ characteristic is company specific information that differentiate it from other companies, whereas these characteristics are estimated to be correlated with regard to earning response coefficient. Through this study, we will know why the market response differently on good news or bad news. By understanding the reactions of market on earnings, accountant can improve their understanding about how the accounting information will give benefit to the investors. This understanding will direct and help them in preparing the financial information which is valuable. This earnings response coefficient will be used to measure the unexpected return of the market in response to the unexpected parts of the reported earnings of the firms that has issued the securities.Keywords: Earning Response Coefficient (ERC), Firms’ Characteristics
Pengaruh Kompensasi, Motivasi Karyawan, dan Komitmen Organisasi Terhadap Kinerja Karyawan Sondang Mariani Rajagukguk; Frisca Sylia Intan
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.480

Abstract

AbstractThis research examined the effect of compensation, employees motivation and organizational commitment to employees’ performance at PT Telkom Indonesia Tbk. Bandung. This study took samples of 56 out of the 146 employees at PT Telkom Indonesia Tbk. Bandung from the Division of Resources Management. Data collected through reviewing literature and field observations such as the distribution of questionnaires. Meanwhile, the sampling technique was done by using purposive sampling method. The test’s results of using multiple regression partially (t test) showed that compensation (X1) had influence on the performance, motivation (X2) did not affect the performance, and organizational commitment (X3) had influence on the performance (Y). While simultaneously (F test) showed that there was an influence between X and Y. Result of the coefficient of determination showed that th e independent variables are compensation, motivation, and organizational commitment simultaneous effect was 37.2% on performance. Keywords: Compensation, Employees Motivation, Employees Performance, and Organizational Commitment   
Co-Authors Fitri Sulistianti Frisca Sylia Intan