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INDONESIA
AKRUAL: Jurnal Akuntansi
Published by Universitas Negeri Surabaya
ISSN : 20859643     EISSN : 25026380     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal Akuntansi is available for free (open access) to all readers. The articles in AKRUAL: Jurnal Akuntansi include developments and researches in Accounting literature (theoretical studies and its applications), including but not limited to: Financial Accounting Management Accounting Auditing Taxes Public Sector Accounting Sharia Accounting Accounting Information System An
Arjuna Subject : -
Articles 10 Documents
 1 
Search results for , issue "Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010)" : 10 Documents clear
Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Merger Dengan Menggunakan Metode Economic Value Added (Eva) Dan Market Value Added (Mva) Pada Pt Unilever Indonesia Tbk Zulvina, Rakhmi Ayu; Musdholifah, Musdholifah
AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n2.p137-157

Abstract

AbstractMerger is a decision to combine or merge two or more companies into one new company. One of the merged company in Indonesia is PT Unilever Indonesia Tbk with PT Knorr Indonesia in 2004. To identify and analyze it, EVA and MVA method is used, then the results of the calculations tested using normality test statistical tool kolmogorov smirnov, and carried out by means of differential test paired samples T-test.The increase of  EVA before and after the merger worth 125.30%. While the increase in MVA before and after the merger worth 227.33%. Increasing the value of MVA was more due to the companys market value, which is reflected in the share price and listed share, although not free from invested capital in the company
Analisis Kinerja Keuangan Dan Pengaruhnya Terhadap Harga Saham (Studi Kasus Pada Pt Aqua Golden Mississippi, Tbk Sebelum Akuisisi Saham Dan Sesudah Akuisisi Saham Oleh Danone Periode Tahun 1997 – 2007) Sutisman, Entar; Fitriana, Sad Lingga; Arieftiara, Dianwicaksih
AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n2.p158-170

Abstract

AbstractThis research destination is to understand something effect from financial performance to corporate stock price before acquisition and after acquisition. Selected which corporate is PT Aqua Golden Mississippi, Tbk with measuring instrument z – score analysis Taffler model as measuring instrument corporate financial performance and linear regretion to understand something effect from financial performance to stock price with period 1997 – 2007 be based on corporate year after and before acquisition. That indicate from analysis revenue corporate financial performance after and before acquisition significant influence stock price, but just direction relationship which different. This matter because of there are other factor – factor which influence stock price, one of them is corporate drinking water in package stock not likuid in stock exchange. On the contrary, corporate condition after acquisition not significant, this meaning is increase of financial performance not followed with the increasing of corporate stock price
Prediksi Harga Saham Menggunakan Model Valuasi Teori Surplus Bersih Berdasarkan Pendekatan Ohlson Yuliarini, Sarah
AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n2.p171-189

Abstract

AbstractThe aim of empirical research is continouing study about clean-surplus theory contributed to valuing firm that listed  in Indonesian capital marked. Ohlson (1995) had resolved final counts by assuming that abnormal earning have a regressing time could be counted based on accounting data. The result have to be correlated with marked capitalized. Regression tested refer to positive correlation and significant with marked valued. Valuation adopted Ohlson (1995) count about 130%, when it could be in post of global monetary crisis, above of marked value differ with prior result. In summary, Ohlson model valuation can be adopted in Indonesia confidently.
Pelaporan Biaya Lingkungan Sebagai Alat Bantu Bagi Pengambilan Keputusan Yang Berkaitan Dengan Pengelolaan Lingkungan Agustia, Dian
AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n2.p190-214

Abstract

AbstractEnvironmental accounting is a term associated with the inclusion of environmental costs into corporate accounting practices.The proportion ofenvironmental costsis20% oftotal  operational costs company. Environmental costsare groupedinenvironmentalmedia, amongothers: (a) water/climate, (b) Wastewater, (c) waste, (d) soil/groundwater, (e) noise/vibration, (f) biodiversity/landscape, (g )radiation. Classification ofenvironmental mediais based onUnitedNationsStatisticsDivisionpublicationentitledIntegratedEnvironmentaland EconomicAccounting. The mediaenvironmentisrepresentedcategoriesof environmentalimpactscausedtonature.
Perbandingan Risk Dan Return Investasi Pada Emas, Saham Dan Reksadana Dalam Menentukan Keputusan Investasi Radianto, Wirawan ED; Ayuningtyas, Citra
AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n2.p105-117

Abstract

AbstractThe purpose of this study is to investigate whether there are differences in risk and return of investment in investment instruments that investigated the third is gold, LQ 45 index and Mutual Funds. Comparative risk and return is to know where the most profitable instruments so that the right to choose in making investment decisions. The sample used is the price of gold, LQ 45 index and NAV shares of mutual funds during the period from 1997 until 2009. One Way ANOVA is used in this study. The results of this study as follows. There is a significant difference of  risk and return among gold, mutual fund, and LQ 45 index. Finally it can be concluded that gold is the most profitable investment instruments, it is because the smaller the coefficient of variation, the more profitable an investment.
Pengaruh Luas Pengungkapan Csr Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal Eriandani, Rizky
AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n2.p118-136

Abstract

AbstractThe study hypothesized that CSR disclosure strengthen the association between unexpected earning and abnormal return (ERC), since CSR disclosure provide more information to interpreting accounting earning. The sample of the study is annual report 2006 of the companies listed at the Indonesian Stock Exchange, and the company is the high profile industry. This finding raises the question of whether CSR information in annual report contain value-relevant about accounting earning or if investor are simply not capable of incorporating CSR information in the firm value estimates.
Pelaporan Biaya Lingkungan Sebagai Alat Bantu Bagi Pengambilan Keputusan Yang Berkaitan Dengan Pengelolaan Lingkungan Agustia, Dian
AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n2.p190-214

Abstract

AbstractEnvironmental accounting is a term associated with the inclusion of environmental costs into corporate accounting practices.The proportion ofenvironmental costsis20% oftotal  operational costs company. Environmental costsare groupedinenvironmentalmedia, amongothers: (a) water/climate, (b) Wastewater, (c) waste, (d) soil/groundwater, (e) noise/vibration, (f) biodiversity/landscape, (g )radiation. Classification ofenvironmental mediais based onUnitedNationsStatisticsDivisionpublicationentitledIntegratedEnvironmentaland EconomicAccounting. The mediaenvironmentisrepresentedcategoriesof environmentalimpactscausedtonature.
Prediksi Harga Saham Menggunakan Model Valuasi Teori Surplus Bersih Berdasarkan Pendekatan Ohlson Yuliarini, Sarah
AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n2.p171-189

Abstract

AbstractThe aim of empirical research is continouing study about clean-surplus theory contributed to valuing firm that listed  in Indonesian capital marked. Ohlson (1995) had resolved final counts by assuming that abnormal earning have a regressing time could be counted based on accounting data. The result have to be correlated with marked capitalized. Regression tested refer to positive correlation and significant with marked valued. Valuation adopted Ohlson (1995) count about 130%, when it could be in post of global monetary crisis, above of marked value differ with prior result. In summary, Ohlson model valuation can be adopted in Indonesia confidently.
Analisis Kinerja Keuangan Dan Pengaruhnya Terhadap Harga Saham (Studi Kasus Pada Pt Aqua Golden Mississippi, Tbk Sebelum Akuisisi Saham Dan Sesudah Akuisisi Saham Oleh Danone Periode Tahun 1997 – 2007) Sutisman, Entar; Fitriana, Sad Lingga; Arieftiara, Dianwicaksih
AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n2.p158-170

Abstract

AbstractThis research destination is to understand something effect from financial performance to corporate stock price before acquisition and after acquisition. Selected which corporate is PT Aqua Golden Mississippi, Tbk with measuring instrument z – score analysis Taffler model as measuring instrument corporate financial performance and linear regretion to understand something effect from financial performance to stock price with period 1997 – 2007 be based on corporate year after and before acquisition. That indicate from analysis revenue corporate financial performance after and before acquisition significant influence stock price, but just direction relationship which different. This matter because of there are other factor – factor which influence stock price, one of them is corporate drinking water in package stock not likuid in stock exchange. On the contrary, corporate condition after acquisition not significant, this meaning is increase of financial performance not followed with the increasing of corporate stock price
Pengaruh Luas Pengungkapan Csr Terhadap Earning Response Coefficient Pada Industri High Profile Yang Terdaftar Di Pasar Modal Eriandani, Rizky
AKRUAL: JURNAL AKUNTANSI Vol 1, No 2: AKRUAL: Jurnal Akuntansi (April 2010)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n2.p118-136

Abstract

AbstractThe study hypothesized that CSR disclosure strengthen the association between unexpected earning and abnormal return (ERC), since CSR disclosure provide more information to interpreting accounting earning. The sample of the study is annual report 2006 of the companies listed at the Indonesian Stock Exchange, and the company is the high profile industry. This finding raises the question of whether CSR information in annual report contain value-relevant about accounting earning or if investor are simply not capable of incorporating CSR information in the firm value estimates.

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