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<![CDATA[Pengaruh Capital Adequacy Ratio dan Financing to Deposit Ratio terhadap Laba Bank Umum Syariah ]]>
<![CDATA[Laurentia, Paula]]>;
<![CDATA[Lindrawati, .]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v2i1.1026
<![CDATA[This research is intended to knowing the effect of capital adequacy ratio and financing to deposit ratio on syariah bank net income. If bank have good capital adequacy ratio and financing to deposit ratio, bank could financing and operating their activities with well so it could increase their net income. Multiple regression analysis is used as a research method, which contains of classic assumption test and hypothesis test (F-test and t-test). Based on the regression result, it is found that hypothesis test shows that capital adequacy ratio and financing to deposit ratio have effect on syariah bank net income.]]>
<![CDATA[PENGARUH KONTRAK UTANG, BIAYA POLITIK, DAN ASIMETRI INFORMASI TERHADAP KEPUTUSAN REVALUASI ASET TETAP ]]>
<![CDATA[Wibowo, Oktavia Cindy]]>;
<![CDATA[Lindrawati, Lindrawati]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 11 No. 2 (2019) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v11i2.2080
<![CDATA[The revaluation model had been regulated in PSAK Number 16 and is believed to be more relevant as it presents the asset value according to its true value so it is expected to generate a market response due to an increase in asset value. Therefore this research aims to examine and analyze the effect of debt contracts, political costs, and information asymmetry on fixed asset revaluation decisions. Additional tests were conducted to analyze differences in market responses of firms that revalued fixed assets and did not revalue fixed assets. The research design is based on quantitative research using hypothesis and used quantitative data in the form of financial statements, announcement date of financial statements, closing prices, and Indonesia Composite Index. The research object is all manufacturing companies listed on the IDX in 2012-2016. Data analysis technique for the main model is logistic regression and data analysis technique for the additional test is the Mann-Whitney U test. The result of the research indicates that debt contract has no effect on fixed asset revaluation, political costs have a positive effect on fixed asset revaluation, and information asymmetry has a negative effect on fixed asset revaluation. The additional test proves that there is no difference in the market response of the company that did the revaluation and did not revalue because the increase in asset value was not due to the increase in performance so that the revaluation of the fixed asset is not considered as useful information.]]>
<![CDATA[PENGARUH PERSISTENSI LABA, BETA, DAN CORPORATE SOCIAL RE-SPONSIBILITY DISCLOSURE TERHADAP EARNINGS RESPONSE COEF-FICIENT PADA PERUSAHAAN JASA DI BURSA EFEK INDONESIA ]]>
<![CDATA[Wardaya, Riyanto Adiguna]]>;
<![CDATA[Lindrawati, Lindrawati]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v9i1.2536
<![CDATA[Every company in developing a business has two alternatives, namely funding from creditors and investors. Investors need information about the company in making investment decisions. Information is the most profit responded by investors be-cause it provides an overview of the performance of the company, to measure the level of income, can use the Earnings Response Coefficient(ERC), a strong market response to earnings information is reflected in the high ERC. The purpose of this study was to examine and analyze the persistence of earnings, beta, and corporate social responsibility disclosure of the ERC. The study design was quantitative with the hypothesis. The data in the form of quantitative and qualitative research in the form of an annual report period 2012-2013, the stock price data and Composite Stock Price Index (CSPI) period of 2 days, 1 day prior to the announcement of the annual report, one day the announcement of the annual report. The object of research is a service company that is listed on the Indonesia Stock Exchange 2012-2013 period. Data were analyzed using multiple linear regression analysis. The analysis showed that the earnings persistence significant positive effect on the ERC, beta significant negative effect on the ERC and corpo-rate social responsibility disclosure no significant effect on the ERC. This suggests that investors may still provide a greater re-sponse to earnings information than social responsibility report in making investment decisions that are not found significant influence.]]>
<![CDATA[PENERAPAN PSAK KONVERGENSI IFRS TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI DAN ASIMETRI INFORMASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Kuntjoro, Victoria]]>;
<![CDATA[Lindrawati, Lindrawati]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 9 No. 2 (2017) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v9i2.2538
<![CDATA[IFRS is an accounting standard that emphasizes the use of fair value. The use of fair value is a fulfillment of “relevance” qualitative characteristics, so IFRS can increase the value relevance of accounting information. Value relevance of accounting information is measured using price model and return model. IFRS also requires the “full disclosure”, so that the use of IFRS can reduce the information asymmetry. Currently, IFRS has been converged into PSAK. IAI establish that the convergence of IFRS which refers to IFRS effective January 1, 2009 was implemented on January 1, 2012. Therefore, the aim of this study is to examine and analyze whether the implementation of PSAK-IFRS convergence can improve the value relevance of accounting information and make a difference in information asymmetry. The research design for the value relevance of accounting information is descrip-tive. While for information asymmetry is qualitative with hypothesis. The object of the research is manufacturing companies listed on the Indonesian Stock Exchange in 2010-2013 with a sample of 50 companies selected by purposive sampling technique. Tech-niques of data analysis used are simple linier regression, multiple linier regression, and Wilcoxon test. The results showed that based on price model, the use of PSAK-IFRS convergence can increase the value relevance of accounting information. While based on the return model, the implementation of PSAK-IFRS convergence can not increase the value relevance of accounting infor-mation. The results of this study also showed that there is no information asymmetry difference before and after implementation of PSAK-IFRS convergence.]]>
<![CDATA[PENGARUH KOMPENSASI RUGI FISKAL, KONEKSI POLITIK DAN REFORMASI PERPAJAKAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Theruty, Nadya Ingrida]]>;
<![CDATA[Lindrawati, Lindrawati]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v7i1.2554
<![CDATA[Tax is one of the most important fund for our country. That is why our government try to improve its revenue from taxes. However, some companies see taxes as something they should avoid, so that is why they do tax avoidance. For determine tax avoid-ance, we can use earnings tax rate (ETR). The purpose of this research was to examine and analyze effect of loss carry-forward, political connections and tax reform of tax avoidance. The research design was quantitative with the hypothesis. The data in the form of quantitative research in the form of an financial report period 2008-2012. The object of research is a manufacture company that is listed on the Indonesia Stock Exchange 2008-2012 period. Data were analyzed using multiple linear regression analysis. The analy-sis showed that the loss carry-forward has significant positive effect on the tax avoidance , political connection has no significant effect on the tax avoidance and tax reform has significant negative effect on the tax avoidance. It is shows that the last tax reform that happen at 2008 reduce the will of the company to do tax avoidance because there is a change in tax tariff.]]>
<![CDATA[ANALISIS PERBEDAAN KINERJA DAN PENGARUH DIVERSIFIKASI USAHA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Lim, Meilya]]>;
<![CDATA[Lindrawati, Lindrawati]]>;
<![CDATA[Dwijayanti, S, Patricia Febrina]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 6 No. 1 (2014) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v6i1.2565
<![CDATA[Business diversification is an expantion that purpose to create value by adding one or more business units. The firms that focus on a single segment often compares with divercification firms to determine the performance of each other. Therefore, this research has purposes to exemine the difference of performance between single firm and diversified firm, to exemine the impact of business diversification to performance of firm, and to exemine the difference of performance between firms that develop through related diversification and firms that develop through unrelated diversification. The object of the research are 43 manufacturing firms that listed in the Indonesian Stock Exchange in the year of 2008 to 2012, using the purposive sampling technic and the research data are panel pooled data. From 43 firms, 7 firms are firms that focus on a single segment , and 36 firms are diversified firm. The hypotheses’ examinations are using the independent samples test and the double linear regression. The results of the research showed that there were significant performance difference between the performance of single firms and the performance of diversified firms, and regression analysis showed that diversification hasn’t a significant impact on performance. Beside that, the result of the research also showed that there weren’t significant performance difference between the performance of firms that develop through related diversification and the performance of firms that develop through unrelated diversification.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 ]]>
<![CDATA[Prabowo, Menang]]>;
<![CDATA[Lindrawati, Lindrawati]]>;
<![CDATA[Tedjasuksmana, Budianto]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 6 No. 1 (2014) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v6i1.2566
<![CDATA[Value of the company is a company that conducted an ssessment of the investor in the form of perception. Value of the com-pany can be achieved by several factors, including the implementation of the financial management function, while the financial decisions take will affect the value of the company and financial management regarding the settlement of the important decisions taken by the company, including investment decisions, financing decisions, dividend policy. In addition the value of the company can also be affected by the ownership structure that includes managerial ownership and institutional ownership. institutional ownership. Therefore, this study aimed to test and analyze the effect of investment decisions, financing decisions, dividend policy, and ownership structure on firm value. The research design was quantitative with the hypothesis. Types of quantitative and qualitative data in the form of financial statements of sites Indonesia Stock Exchange and Indonesian Capital Market Directory form secondary data. The object of research is a manufacturing company that is listed on the Indonesia Stock Exchange from 2010-2012. Analysis using multiple linear regres-sion. The results showed that investment decisions, managerial ownership and institutional ownership has no effect on firm value, while the dividend policy and financing decisions have a significant positive on firm value. This suggests that the higher the divi-dend policy will provide for the welfare of shareholders and will increase the value of the company.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Halim, Jenny Puspita]]>;
<![CDATA[Lindrawati, Lindrawati]]>;
<![CDATA[Wardani, Rr. Puruwita]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 6 No. 2 (2014) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v6i2.2567
<![CDATA[In managing its operating activities, company are not only oriented toward profit but it also needs to be committed to be ethic, operate legally and contribute to increase the quality of its employee’s life, local communities, and the wider community. The company would made the disclosure to obtain recognition of certain parties and it can be through Corporate Social Responsibility Disclosure (CSR) which is disclose in annual report. The company that have good CSR disclosure will be responded positively by investors through in-creased share price. They are also supported by institusional ownership, it would be better. Therefore, this studyaim to examine insti-tusional ownership as a moderating variable between CSR disclosure to firm value. The research design using a quantitive approach to test hypotesis of the influance of CSR disclosure to firm value with institusional ownership as a moderating variable. This study’s object is the companies which is listed on Indonesian Stock Exchange from 2010-2012. The data collecting method is using documentation method. Data analysis technique is multiple regression analysis using Moderated Regression Analysis (MRA). The result of this study show a significant positive effect for CSR disclosure to firm value. Meanwhile, institusional asmoderating variable was unable strengthen CSR disclosure to firm value.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN, CORPORATE GOVERNANCE DAN TRANSAKSI PIHAK BERELASI TERHADAP DAYA INFORMASI AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Cicilia, Cicilia]]>;
<![CDATA[Lindrawati, Lindrawati]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 6 No. 2 (2014) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v6i2.2571
<![CDATA[Financial report is a summary of the corporate business transaction that indicates conditions or financial position at any given moment. The information contained in the financial statements utilized by users for taking decisions, so there is no confusion in taking decisions by investors, the financial statements must be qualified. A quality financial reports is a report containing figures which have informa-tiveness of accounting number that is helpful for the users to make decisions. Any doubts the quality of the financial statements due to the possibility of modifications to the figures in the financial statements which could lead to investors is wrong in taking investment decisions. This study aims to test empirically regarding the influence of the structure of ownership of the firm, corporate governance and the closely related party transactions against the accounting information resource Design research is quantitative research with manufacturing companies listed on the Indonesia stock exchange in 2009-2011 as research objects. The technique was purposive sam-pling. Data analysis technique used was multiple linear regression. The result showed that the ownership structure consisting of con-centrated ownership structure positive significant to control the informativeness of accounting number but family control did not in-fluence significantly to the informativeness of accounting number. Corporate governance consisting of independent commissioner and audit comitte have no impact on the informativeness of accounting number. the closely related party transactions have no impact against the informativeness of accounting number.]]>
<![CDATA[ANALISIS PERBEDAAN RELEVANSI NILAI DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Esterlina, Cynthia]]>;
<![CDATA[Lindrawati, Lindrawati]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v8i1.2578
<![CDATA[IFRS is an international standard which has two main characteristics, namely fair value and principle based. The use of fair value resulted in financial report’s relevance, which resulting any differences in the value relevance of accounting information. In addi-tion, the characteristic of the principle-based IFRS requires more extensive disclosure to produce financial statements that are more faithful representation and it would also inflict a difference in information asymmetry. IFRS convergence in Indonesia has been initiated since January 1st, 2009 and was implemented on January 1st, 2012. Therefore, this study is aimed to analyze the difference between the value relevance and information asymmetry on the stage before and after the IFRS convergence. The re-sults showed that there is a difference in the value relevance of accounting information on the stage before and after the conver-gence of IFRS. In addition, there are differences in the asymmetry of information before and after the convergence of IFRS, there-fore the convergence of IFRS proved to enhance the value relevance of accounting information and decrease the asymmetry of information on manufacturing companies listed in Indonesian Stock Exchange so that the convergence of IFRS can improve the quality of financial statements because it helps the financial statements to be more relevance and faithful representation.]]>
