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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 525 Documents
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Pengaruh Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Kebijakan Hutang Dan Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei) Elva Nuraina
AKRUAL: JURNAL AKUNTANSI Vol 4 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p51-70

Abstract

AbstractThis study aims to test empirically: 1)the influence of institutional ownership on corporate value, 2)the effect of firm size on firm value, 3)the influence of institutional ownership on debt policy, 4)the effect of firm size on debt policy. The population in this study is a public company in Indonesia Stock Exchange with manufacturing companies in the sample. Sampling method using purposive sampling. Analytical techniques used in this study using multiple linear regression which include normality test, test classic assumptions and hypothesis testing. The results showed that 1) the institutional ownership has a significant effect confirm value, 2) the size of the company has a significant effect on firm value, 3) institutional ownership have a significant effect on corporate debt policy, 4) firm size had no significant effect on corporate debt policy.
Pengaruh Laba Akuntansi, Arus Kas Operasi, Price To Book Value, Dan Kinerja Keuangan Perusahaan Dengan Pendekatan Economic Value Added Terhadap Return Saham (Studi Kasus Pada Saham Perusahaan Pertambangan Di Bursa Efek Indonesia Periode Tahun 2008-2010) Ismail Marzuki; Susi Handayani
AKRUAL: JURNAL AKUNTANSI Vol 4 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p71-89

Abstract

AbstractThe objectives of this research is to examine and analyze the influence of Accounting Profit, Operation Cash Flow, Price to Book Value, and Company Financial Performance Through Economic Value Added Approach to stock return of mining company that listed at Indonesia Stock Exchange in the period of 2008 2010. This research was an causal research with quantitative approach. The analyzing technique used in this research is multiple linier regressions analysis with SPSS program version 11.5. The result of this research shows that variable of accounting profit and operation cash flow do not have significant influence to stock return. While, variable of Price to Book Value and Company Financial Performance Through Economic Value Added Approach have a positive and significant influence to stock return of mining company that listed at Indonesia Stock Exchange in the period of 2008 2010.
Kontribusi Private Investment Dan Belanja Modal Pemerintah Terhadap Nilai Tambah Ekonomi Dan Penyerapan Tenaga Kerja Kab/Kota Hight Economic Di Provinsi Jawa Timur (Kota Surabaya, Kota Kediri, Kab.Sidoarjo, Kab.Gresik) Didin Fatihudin
AKRUAL: JURNAL AKUNTANSI Vol 4 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p90-104

Abstract

AbstractThe accumulation of capital in one of the determinants of economic growth factors in addition to the economic potential and population. Private investment and government capital expenditure is the implementation of capital accumulation then spent again to enlarge the production capacity and increase asset value. This study gives an overview of how the contribution of private investment and government capital expenditure of district/city economic hight on economic value added and employment in the province of East Java. District/city Surabaya, Kediri, Sidoarjo and Gresik selected from 38 districts/cities in East Java Province. The method of research used samples expost Pacto and purposive sampling techniques. Data obtained from the Central Bureau of Statistics, the Investment Coordinating Board and the Finance Bureau of East Java Governor's Office for five years from 2002 to 2006. Data processing is done manually assisted with Excel and SPSS software program. The results showed that the change in private investment and government capital spending districts / cities have contributed to the change in economic value added and the employment / town in East Java. Private investment and government capital expenditure is very important to increase economic activities in the region. Economic growth districts / cities that use capital-intensive approach (capital intensive) will not be able to absorb labor and expansion of new jobs as experienced Kediri, unless economic growth with labor-intensive approaches (labor intensive).
Pengaruh Free Cash Flow Dan Kualitas Audit Terhadap Manajemen Laba Dian Agustia
AKRUAL: JURNAL AKUNTANSI Vol 4 No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p105-118

Abstract

AbstractAsymmetric information refers to a situation where one party has more information than the other party. The agency problems arise from asymmetric information in the principal agent contracts. In addition, there are also several factors that could affect earnings management that is free cash flow and audit quality. The aim of this research is to provide empirical evidence about the impact of free cash flow and audit quality variables on discretionary accruals, as a measure of Earnings Management with the control variables companys size. This research used 103 manufacturing companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2007-2011. Data were analyzed using multiple regression method. Based on the result of analysis concluced that the variable independent free cash flow have a negative and significant effect on earning management. It means that companies with high free cash flow will restrict the practice of earnings management. While the audit quality no significance effect on earning management.
Pengaruh Kualitas Pelayanan Account Representative (Ar) Terhadap Kepuasan Dan Kepatuhan Wajib Pajak Badan (Studi Pada Perusahaan Makanan Di Kota Malang) Ajeng Rachma Pertiwi; M. Khoiru Rusydi
AKRUAL: JURNAL AKUNTANSI Vol 4 No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p119-138

Abstract

AbstractThe objective of this research is to know influence between account representative quality service as an evidence of administration modernization of taxation with the taxpayer satisfaction and the taxpayer compliance. Quality of service was measured based on tangibles, reliability, responsivness, assurance, and empathy responder. Method applied for data analysis used multiple regression analysis. Analysis result of regression model I indicated tangibles, reliability, responsivness, assurance, and empathy variables had no a significant influence to satisfaction of taxpayer. While partially regression model II indicated that tangibles, reliability, responsivness, and empathy variables didn't have significant effect to taxpayer compliance, and assurance variable has an significant effect to taxpayer compliance. This thing means that taxpayer compliance was influenced by assurance variable. If satisfaction and compliance of taxpayer increased, receiving of tax will increase.
Pengaruh Reputasi Auditor, Prediksi Kebangkrutan, Disclosure Dan Leverage Terhadap Penerimaan Opini Audit Going Concern Eko Budi Santoso; Ivan Yudhistira Wiyono
AKRUAL: JURNAL AKUNTANSI Vol 4 No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p139-154

Abstract

AbstractGoing concern opinion is accepted by a company represents the condition and events which arises auditors hesitation of the companys going concern. Going concern audit opinion used as early warning to the user of financial statements in order to prevent mistakes on decision making. This study objective was to reinvestigate factors that influencing going concern audit opinion. The factors used on this research are auditor reputation, bankruptcy prediction, disclosure and leverage.Samples were collected with purposive sampling method and obtained 229 observation data of listed manufacture companies that meet the criteria from year 2009-2011. Logistic regression was been used for hypothesis testing. The result showed that bankruptcy prediction using Z-score model and leverage affected acceptance going concern audit opinion. The hypothesis testing also showed that auditor reputation and disclosure did not affect acceptance going concern audit opinion.
Penelitian Terapan Ekonometrika Dalam Sistem Informasi Akuntansi Permodelan Time Series Data Penjualan Jasa Salon Kendaraan Bermotor X Dengan Metode Arima Untuk Meningkatkan Kualitas Informasi Kinerja Divisi Penjualan Bonnie Soeherman
AKRUAL: JURNAL AKUNTANSI Vol 4 No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p155-169

Abstract

AbstractInformation is an absolute fuel to trigger the decision making process. Information failure can be fatal and impact on the future. The concept of accounting information system offered an alternative of how to design systems to produce effective information in efficient way. Historical financial accounting information was not adequate as a basis for strategic decision making. Accounting information should been complemented with information that has future orientation or predictive value. Therefore, this study tried to give new thought to minimize the gap in accounting information and decision-making through econometric or statistical techniques with pilot projects sold data modeling time series with ARIMA method. This research was applied and more emphased on aspects of practical value to the world than to enrich the theory by simply disassembling the variables. I found that future oriented-information had better strategic value for decision making process.
Operasional Baitul Mal Wa Tamwil (Bmt) Dalam Pemberdayaan Ekonomi Umat Di Kabupaten Sidoarjo Moch. Khoirul Anwar
AKRUAL: JURNAL AKUNTANSI Vol 4 No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p170-182

Abstract

AbstractOne of the efforts to empower peoples economy is the existence of microfinance institutions such as Bayt al-Mal wa al-Tamwil (BMT) which have role to establish the economy successfully. This research used a qualitative approach and the type was field research. Data obtained in this research through participatory observation and interviews involved. The findings of this research can be presented that BMT has a participation in the economic empowerment of small and micro entrepreneurs. However, BMT in Sidoarjo Regency, it can not perform its function as bayt al-mal, having a duty to apply the social mission.
Pengaruh Corporate Governnace Terhadap Kinerja Keuangan Pada Perusahaan Bumn (Persero) Di Indonesia Susi Handayani
AKRUAL: JURNAL AKUNTANSI Vol 4 No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p183-198

Abstract

AbstractCorporate sustainability is characterized by an increase in the value of the company is reflected in the achievement of profit targets. One of the obstacles faced in achieving this goal is the conflict of interest between management and shareholders. Corporate Governance is an effective mechanism to minimize agency conflicts, with emphasis on legal and ethical aspects to encourage the growth of the company's performance. The purpose of this study is to empirically examine the effect of corporate governance on financial performance.This research is a quantitative study using a dependent variable corporate governance that is proxied by the meeting's activities the board of commissioners, the number of board of directors, the proportion of independent board, as well as the number of audit committee. Financial performance as the dependent variable is measured using the cash flow rate of return on assets (CFROA). CFROA calculated from earnings before interest and taxes plus depreciation divided by total assets. The sample used in this study were 12 BUMN that publish their financial statements during the period 2007-2012. The results showed that the activity of the board of commissioners meeting and audit committee size has no effect on financial performance. While the size of the board of directors and board size are independent has effect on financial performance.
Kesempatan Investasi Dan Determinan Kebijakan Pendanaan Perusaahaan Publik Indonesia Rowland Bismark Fernando Pasaribu; Dionysia Kowanda
AKRUAL: JURNAL AKUNTANSI Vol 5 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n1.p1-25

Abstract

AbstractThis research aimed to test whether there are differences among companies which have the growth potential and barren of in the case of policy of financing and also to test significance influence of unsystematic risk, size, profitability, and liquidity to non-financial companies financing structure enlisted in Indonesian Stock exchange Period 2008-2011. The result of this research indicate that except of debt equity ratio, size, and unsystematic risk, generally, there is differences of all proxy (leverage, profitability, and liquidity) between company which have the potency to grow and barren of. Hitting the influence significantly, in simultaneously all proxy used have a significant influence to structure of company financing in both classification refer to IOS.

Page 32 of 53 | Total Record : 525

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