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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 11 Documents
 1   2 
Search results for , issue "Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)" : 11 Documents clear
Pengaruh Intellectual Capital Terhadap Produktivitas, Profitabilitas, Nilai Pasar Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Wany, Eva
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p20-42

Abstract

AbstractThe research to testing and analysis the influence of intellectual capital to productivity, profitability, market value, to testing and analysis the influence of intellectual capital to market value with productivity as intervening variable, to testing and analysis the influence of intellectual capital to market value with profitability as intervening variable of manufacture company listed in Indonesia Stock Exchange. The sample of this study consists of 48 financial company listed in Indonesia Stock Exchange in period 2005-2007. The research data is analysis by using descriptive technique and tested by using using multiple regression analysis. Result of test of simple linier regression model proves that intellectual capital influence does not productivity, intellectual capital influence to profitability, intellectual capital influence to market value, intellectual capital influence to market value with productivity as intervening variable but direct influence productivity dont overweening influence to market value, intellectual capital influence to market value with profitability as intervening variable and direct influence profitability to market value statistically proven signifikan.
Cost-Volume-Profit Analysis Untuk Kondisi Uncertainty Dianawati, Wiwiek
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p43-54

Abstract

AbstrackHotels tend to have a high level of fixed cost owing to the levels of investment required. This should result in above normal profits in good times, as variable costs remaining will form a smaller proportion of additional revenue. However, while high profits can be achieved above the break-even point, high losses will result if revenue is significantly reduced. Thus much attention is given to the traditional CVP model (which ignores uncertainty), as failure to cover fixed costs in the long term can result bankruptcy for organization. This article examines the basic CVP model and describes how to include uncertainty during the decision making process.Key words: CVP model, Break-Even Point, uncertainty
Pengendalian Intern Merupakan Bagian Integral Organizational Governance Pada Perguruan Tinggi Negeri Wuryani, Eni
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p55-75

Abstract

AbstractInternal control form try activity for guarantee objective achievement and organization target. Internal Audit Financial (IAF) a certain integral share from effective governance process. Organizational governance can dictatorial if university make internal monitoring regular before external monitoring that is accreditation. Arranged monitoring in type continue audit internal with review management system can guarantee a university can continue make quality improvement.
Pengaruh Struktur Aktiva, Profitabilitas, Kebijakan Dividen Terhadap Struktur Modal Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2005-2009 Puspita, Gita Cahya; Kusumaningtias, Rohmawati
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p76-91

Abstract

AbstractBanking capital structure has an important role in running a business to run the operations. Given the many factors that affect the companys capital structure research will examine the influence of asset structure, profitability and dividend policy on capital structure in corporate banking. The purpose of this study is to investigate and examine the effect of asset structure, profitability, dividend policy and capital structure of banks listed on the Indonesia Stock Exchange (BEI) in the period 2005 to 2009. The samples used were 7 banking company, where the method used was purposive sampling. Analysis of test data using multiple linear regression. The results indicate that simultaneously asset structure, profitability and dividend policy affects capital structure. While partially variables that affect the capital structure is the structure of assets and profitability, while the partial dividend policy variables do not affect the capital structure.
Decision Usefulness Approach Of Accounting Information: Bagaimana Informasi Akuntansi Menjadi Useful ? Puspitaningtyas, Zarah
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p92-108

Abstract

AbstractApplication of decision usefulness approach to produce accounting information that is relevant and reliable. Relevant information, that has the capacity to affect the confidence of investors about future returns, and should be released in a timely manner.The concept of decision usefulness of accounting information plays an important role in identifying problems for users of financial reports and selection of accounting information that users of financial statements to make the best decision. To apply the concept of decision usefulness is necessary linkages with the various theories in economics and finance. Decision usefulness approach assumes that individual decision makers are rational, that is individuals who will choose the action that will yield the highest expected utility.
Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia Nahumury, Joicenda
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p1-19

Abstract

AbstrackThis study empirically examined the effect of several company & audit characteristics on audit report lag or audit delay. Determinants of audit delay in mutual funds were chosen as an object of investigation. The purpose of this study to reveal that those variables have significant effect on audit delay simultaneously or partially. Samples are selected by purposive sampling method. The results of multiple linear regressions show that all of the explanatory variables influences audit delay simultaneously. The rest of variables do not appear to have any bearing on mutual fund audit delay. This Result is suggested for auditor to perform the audit more efficient and effective to get audit report timely, for BAPEPAM-LK as regulator to review again the deadline of audited financial statements delivery of mutual funds, for the future researcher to be reference in developing investigation.                                                                                                                                                                           
Cost-Volume-Profit Analysis Untuk Kondisi Uncertainty Dianawati, Wiwiek
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p43-54

Abstract

AbstrackHotels tend to have a high level of fixed cost owing to the levels of investment required. This should result in above normal profits in good times, as variable costs remaining will form a smaller proportion of additional revenue. However, while high profits can be achieved above the break-even point, high losses will result if revenue is significantly reduced. Thus much attention is given to the traditional CVP model (which ignores uncertainty), as failure to cover fixed costs in the long term can result bankruptcy for organization. This article examines the basic CVP model and describes how to include uncertainty during the decision making process.Key words: CVP model, Break-Even Point, uncertainty
Pengaruh Struktur Aktiva, Profitabilitas, Kebijakan Dividen Terhadap Struktur Modal Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2005-2009 Puspita, Gita Cahya; Kusumaningtias, Rohmawati
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p76-91

Abstract

AbstractBanking capital structure has an important role in running a business to run the operations. Given the many factors that affect the company's capital structure research will examine the influence of asset structure, profitability and dividend policy on capital structure in corporate banking. The purpose of this study is to investigate and examine the effect of asset structure, profitability, dividend policy and capital structure of banks listed on the Indonesia Stock Exchange (BEI) in the period 2005 to 2009. The samples used were 7 banking company, where the method used was purposive sampling. Analysis of test data using multiple linear regression. The results indicate that simultaneously asset structure, profitability and dividend policy affects capital structure. While partially variables that affect the capital structure is the structure of assets and profitability, while the partial dividend policy variables do not affect the capital structure.
Decision Usefulness Approach Of Accounting Information: Bagaimana Informasi Akuntansi Menjadi Useful ? Puspitaningtyas, Zarah
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p92-108

Abstract

AbstractApplication of decision usefulness approach to produce accounting information that is relevant and reliable. Relevant information, that has the capacity to affect the confidence of investors about future returns, and should be released in a timely manner.The concept of decision usefulness of accounting information plays an important role in identifying problems for users of financial reports and selection of accounting information that users of financial statements to make the best decision. To apply the concept of decision usefulness is necessary linkages with the various theories in economics and finance. Decision usefulness approach assumes that individual decision makers are rational, that is individuals who will choose the action that will yield the highest expected utility.
Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia Nahumury, Joicenda
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p1-19

Abstract

AbstrackThis study empirically examined the effect of several company & audit characteristics on audit report lag or audit delay. Determinants of audit delay in mutual funds were chosen as an object of investigation. The purpose of this study to reveal that those variables have significant effect on audit delay simultaneously or partially. Samples are selected by purposive sampling method. The results of multiple linear regressions show that all of the explanatory variables influences audit delay simultaneously. The rest of variables do not appear to have any bearing on mutual fund audit delay. This Result is suggested for auditor to perform the audit more efficient and effective to get audit report timely, for BAPEPAM-LK as regulator to review again the deadline of audited financial statements delivery of mutual funds, for the future researcher to be reference in developing investigation.                                                                                                                                                                           

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