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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 6 Documents
 1 
Search results for , issue "Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)" : 6 Documents clear
Pengaruh Pembiyaan Usaha Mikro Kecil Dan Menengah (Umkm) Dan Likuiditas Terhadap Resiko Pembiayaan Perbankan Syariah Di Indonesia Periode 2010-2014 Achmadian Davin Wibisono
AKRUAL: JURNAL AKUNTANSI Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p106-116

Abstract

AbstractThe research study aims to analyze how the influence of Micro Small and Medium Enterprises (MSMEs) and Liquidity on the Financing Risk of shariah bank in Indonesia. This research using quantitative method with multiple linear regression analysis. The research result using data financial report and annual report by official website of shariah banks during period 2010-2014. These results indicate that Micro Small and Medium Enterprises (MSMEs) does not affect at the Financing Risk of shariah bank in Indonesia. Liquidity does not affect at the Financing Risk of shariah bank in Indonesia. Micro Small and Medium Enterprises (MSMEs) and Liquidity does not affect at the Financing Risk of shariah bank in Indonesia
Manajemen Laba Dalam Praktik Manajemen Impresi Pada Perusahaan Bumn Yang Terdaftar Di Bei Periode 2012-2014 Amanta Zain
AKRUAL: JURNAL AKUNTANSI Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p117-129

Abstract

AbstractThis study aimed to examine the effect of earnings management on impression management in the Management Discussion and Analysis (MD&A) that is focused on the financial performance analysis. Earnings management is measured using discretionary accruals and impression management is measured using an index that includes self-serving attribution and accounting explanation bias. This study uses the firms size and liquidity ratio (current ratio) as control variables that are considered relevant and have interaction with the independent variables and the dependent variable was tested in this study. Samples were obtained from annual reports of state-owned enterprises listed on the Indonesia Stock Exchange during the period 2012 to 2014. The results showed that earnings management does not have a significant influence on the management of state-owned enterprises impression. However, the control variables firms size and liquidity ratio (current ratio) was shown to significantly affect the management of state-owned enterprises impression.
Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil Dan Intellectual Capital Terhadap Kinerja Keuangan Bank Syariah Achmad Syaiful Nizar; Mochamad Khoirul Anwar
AKRUAL: JURNAL AKUNTANSI Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p130-146

Abstract

This research aims to examine the effect of trade financing, profit sharing financing and intellectual capital as measured with islamic Bank-Value Added Intellectual Coeficient (iB-VAIC) towards financial performance as measured with Return On Asset (ROA) of islamic bank. The population in this study is an Islamic commercial bank during the period 2011-2014, of all populations there are 9 Islamic commercial bank that have meet the criteria for the research samples. Data used in this research are annual financial statements published on official website of Islamic commercial bank. The analysis technique used in this research is multiple linear regression analysis. These result shows that trade financing dont affect of financial performance, profit sharing financing dont affect of financial performance and intellectual capital affect of financial performance.Keywords: Financing, Intellectual Capital, Financial Performance and Islamic Bank
Analisis Indikator Yang Mempengaruhi Auditor Dalam Memberikan Opini Going Concern Pada Suatu Perusahaan Dengan Pendekatan Isa 570 (Perusahaan Yang Terdaftar Di Bei Periode 2014) Lintang Trenggono; Ni Nyoman Alit Triani
AKRUAL: JURNAL AKUNTANSI Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p147-168

Abstract

AbstractThis study aimed to analyze the indicators that affect the auditor in providing a going concern audit opinion to the companies that listed on the Indonesian Stock Exchange in 2014. The variables in this study is the financial condition of the company, the company's growth, debt default, the current ratio, RoA, audit opinion in previous year, the companies' compliance with laws and regulations. The sample in this study are all companies listed on the Indonesian Stock Exchange (BEI) in 2014 using saturation sampling technique and acquired 485 companies that meet the criteria of representatif sample. The results ofresearch conducted by using the test model regression logistic indicates that the variable debt default and the audit opinion in previous year have an affects to the providing of going concern audit opinion and variable financial condition of the company, the company's growth, the current ratio, RoA, companies' compliance with laws and regulations have no effect tothe providing of going concern audit opinion.
Pengaruh Strategi Diversifikasi Terhadap Nilai Perusahaan Lq-45 Pada Bursa Efek Indonesia Dianita Asih Lestari
AKRUAL: JURNAL AKUNTANSI Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p169-177

Abstract

AbstractStock price volatility in 2013 make the Indonesian economy slumped. It is due to the decrease in the ability of the company to get profitability, especially the listed LQ 45. The strategy diversification that undertaken by all companies LQ 45 is not quite significant to bring the company to not be affected as a result of the stock crisis. The firm value has also become an important thing to consider in the stock crisis because the firm value will show how much advantage to be gained by stockholders. Diversification strategy expected to increasefirm value. Research Muliani, dkk, 2014 showed positive relationship between firm value and performance of the company. While Harto, 2006 showed that the strategy of diversification not have an optimal effect on the performance of the company.The study was conducted by purposive sampling method with 33 samples of LQ 45 companiesin 2013. The data processing using SPSS 20 with a simple regression analysis. Results of this study show a diversification strategy has no significant effect towardsfirm value.
Pengaruh Total Quality Management Terhadap Kinerja Manajerial (studi empiris di Perusahaan Daerah Pasar Surya) Kurniawan Tricahyo Pamungkas
AKRUAL: JURNAL AKUNTANSI Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p178-194

Abstract

Abstractquality management is often used as measurement tool in assessing managerial performance. However, the results of several reseacrhshowed inconsistencies. This happens because not all companies are able to implement total quality management well. This research was conducted in PD. Pasar Surya (Local Government Company of market Town of Surabaya). Data obtained through questionnaries distributed to lower level managers to top level managers. The data was analyzed from totaled 39 questionnaries. The analysis technique used is a simple regression. The result of this research showed that the total quality management has a significant positive effect on managerial performance.

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