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Liquidity: Jurnal Riset Akuntansi dan Manajemen
Published by Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
ISSN : 18295150     EISSN : 26154846     DOI : 1032546
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Liquidity adalah jurnal yang diterbitkan oleh Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta, dikhususkan bagi artikel ilmiah hasil penelitian bidang akuntansi dan manajemen perusahaan terapan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 183 Documents
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Penyajian Pendapatan Komprehensif Lain Dan Komponennya Pada Industri Keuangan Yudy Dwi Santoso; Nurmala Ahmar; JMV Mulyadi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.37

Abstract

This research was conducted with the aim to analyze the presentation of the components of other comprehensive income / other comprehensive income (OCI) after IFRS implementation in the industrial sector of financial that is listed in the Indonesia Stock Exchange in 2012-2015. The sample in this research is 91 financial sector companies. The finance industry has 5 sub-sectors such as banking sub-sector, sub-sector financial institution sub sector, securities company sub sector, insurance sub sector and other sub sector. Analysis techniques in the study using cross tabulation analysis and the difference test was done by Cramer V test because of its nominal nature. Testing does not require the assumption of normality because it belongs to the nonparametric statistical group. The results of the hypothesis testing of the financial industry sector proved that the foreign exchange component, available for sale securities, hedge funds and associtions were found to be different, while the components of employee benefits and revaluation of assets were not found in the income statement and other comprehensive income.
Analisis Pembiayaan Konsumtif Riil Pada Bank Syariah Di Indonesia Rizky Maulana Pribadi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.38

Abstract

The objective of this research study is to study there is positive influence of Gross Domestic Product/GDP Real and Consumer Price Index of Financing Real, investigate the determinants of real financing consumtive at Islamic Bank in Indonesia and how the determinants change the real financing consumtive at Islamic Bank in Indonesia in period 2011-2016. The result show that the respond of Consumer Price Index/CPI, GDP Real, and it could be seen from its size which are 3.118983, 1.601941, 0.397987. From the result, it can be concluded that Real Financing Consumtive is influenced by IHK, GDP Real, and Real Financing Consumtive.
Incentives Compatible Constraints Pada Pembiayaan Mudharabah Bank Nagari Syariah Yeni Oktaviani
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.39

Abstract

The realization of mudharabah financing in sharia banks is low than murabahah financing due to the high risk of moral hazard. This study proves that moral hazard risk of mudharabah financing can be reduced by incentive compatible constraints as risk mitigation. The findings of this study indicate that high moral hazard risk in mudharabah financing in Bank Nagari Shariah can be reduced by establishing several covenants at the beginning of the contract. Incentive compatible constraints were introduced by John R. Pressley and Session as the asymmetric risk mitigation of moral hazard information. The Nagari Bank Shariah identifies the moral hazard risk caused by internal and external factors of the bank, so that risk mitigation is also done internally and externally. Incentive compatible constraints as a mitigation of moral hazard risk and effective to reduce the occurrence of moral hazard risk for cooperative and institutional customers. The data mining process uses structured interviews with financing analysts and sharia risk management team of Bank Nagari Syariah. Documentation of bank financial statements, implementation guidelines of sharia financing and sustainability report 2014. The data obtained then analyzed by qualitative approach. Data analysis technique is done descriptively qualitative with incentive compatible constraints as an analytical tool.
Keahlian, Indepedensi, Kepatuhan Pada Kode Etik, Motivasi, Dan Kualitas Auditor Pada Inspektorat Pengawasan Keuangan Daerah Kabupaten Bogor Amin Mangamis
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.40

Abstract

The research objective to identify, analyze and obtain empirical evidence on the Influence of expertise, independence, adherence to a code of ethics and motivation partially and simultaneously to the quality of auditors on Financial Oversight Inspectorate Bogor regency. The method used was survey by using instrument in the form of a questionnaire with Likert scale model. The population in this study were all officers of Regional Financial Oversight Inspectorate Bogor District who participated in the task of inspection, as many as 60 people. From the research results obtained: Skills significant effect on the quality of auditors. The independence of a significant effect on the quality of auditors. Compliance with the code of conduct a significant effect on the quality of auditors. Motivation significant effect on the quality of auditors. Expertise, Independence, Compliance with the code of ethics and motivation simultaneous effect on the quality of the auditor, the better the expertise plus good independence and has adherence to a code of ethics, the better the quality auditor.
Keputusan Pembelian Konsumen Pada Online Store Roosita Meilani Dewi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.41

Abstract

This study aims to analyze factors that affect consumer buying at online store. The data used in the research are primary data. The samples in this research consists of 100 respondents with the number of variables examined are 8 (eight) variables which consists of Cultures (X1), Social (X2), Personal (X3), Psychology (X4), Products (X5), Price (X6), Distribution (X7), Promotion (X8), and 38 items statement. Sampling technique used was convinience sampling. Methods of research carried out by using factor analysis, which aims to summarize or reduce the overall observation variables into several variables or new dimension, but variable or new dimension which is formed still present the main variables. The research found that these data provide the validity and reliability test results for factor analysis. Test results show that factor analysis of 8 (eight) variables there is only 1 (one) feasible factor, namely cultural factor. This shows that cultural factor is most dominant factor influencing purchase decisions it the online store. 75.73% variance was explained by factor that formed.
Pengaruh Iklan Berdasarkan Konsep AIDA Terhadap Keputusan Pembelian Sabun Mandi Lifeboy (Studi Kasus Pada Warga Depok-Jawa Barat) Nurmin Arianto
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.42

Abstract

This study aims to determine the influence of attention, interest, desire, action against the decision of the purchase. And influence together. This research was conducted on the residents of the city of Depok in with incidental sampling technique. Research methods associative quantitative. By using data analysis testing instrument, the classical assumption test and multiple linear regression. From the results of the research variables, namely attention, interest, desire and action has significant influence on purchasing decisions either partially or together. And the most influential variable on purchasing decisions is the desire.
Ukuran Perusahaan, Jenis Opini Audit, Ukuran KAP, Ukuran Dewan Komisaris, Dan Ukuran Komite Audit Serta Audit Delay Pada Industri Perbankan Yang Listing Di Bursa Efek Indonesia Sri Ambarwati; Kartika Nirwana Putri
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i2.47

Abstract

The purpose of this research is to analyze impact of firm size, type of audit opinion, reputation of audit firm, board of commissioner’s size, and committee audit size either partially or simultaneously significant influence toward audit delay in Banking Industry that listed on Indonesian Stock Exchange. The research from 2011 until 2014. Sampling method that used is purposive judgement sampling method. Of the 41 companies that are trading at the Indonesian Stock Exchange from 2011 until 2014, there were 28 companies that meet the characteristics of the sample that have determined. Data used in this research is financial report from each firm that published in the website www.idx.co.id. Process of data analysis performed with the assumption classic, multiple regression analysis and hypothesis testing. The result in research show partially, firm size, reputation of audit firm, and board of commissioner’s size havesignificant toward audit delay. Where as type of audit opinion and committee audit size are not influence toward audit delay.
Penerapan Good Corporate Governance Pada Nazhir Tunai Yang Terdaftar Di Badan Wakaf Indonesia Studi Kasus Di Tabung Wakaf Indonesia Dan YPI Wakaf AL Azhar Dede Dahlan
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i2.50

Abstract

There are many understanding of society, that cash waqf it should not be legal. So is the trust factor of people's money management institutions waqf (Nazhir) is still a constraint. Research conducted in Tabung Wakaf Indonesia (TWI) and Wakaf Al Azhar this analysis method, namely the principles of Good Corporate Governance (GCG). Here researchers using purposive sampling, followed by giving a score using the Likert Scale. To determine whether the data obtained in the field is valid or not, the researchers used a method tri angular source. The results of the assessment of GCG in TWI and Wakaf Al-Azhar obtain a total score of at Tabung Wakaf Indonesia amounting to 3.15. Then the bias is said that the implementation of GCG at TWI and Wakaf Al-Azhar declared "GOOD ENOUGH". While the results of the evaluation tri angular mention, that the data obtained from the results of research in the field both TWI and in Wakaf Al-Azhar, when compared with the corporate governance principles can be declared invalid according to the KNKG.
Determinan Nilai Perusahaan Dengan Transparansi Informasi Sebagai Pemoderasi Nilda Tartilla; Darmansyah Darmansyah; Choirul Anwar
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i2.51

Abstract

This study aimed to examine the effect of tax planning and mechanisms of good corporate governance (GCG) to corporate value and to test the effect of transparency of information on the influence of tax planning and mechanisms of good corporate governance (GCG) with the value of the company. The population in this study manufacturing consumer goods industry sectors listed on the Stock Exchange in 2012-2015. The sampling method using purposivesampling with a final total sample of 68 companies. The analysis technique used is Moderating Regression Analysis (MRA). The analysis showed that the independent variables are tax planning, managerial ownership, institutional ownership, and audit quality have no effect on firm value. While the composition of the independent board positive effect on firm value. Tax planning and mechanisms of good corporate governance (GCG) jointly affect the value of the company, as well as the transparency of information can weaken the influence between tax planning and mechanisms of good corporate governance (GCG) to corporate value.
Penerapan Cadangan Kerugian Penurunan Nilai, Pendapatan Murabahah Dan Kinerja Keuangan Pada Bank Umum Syariah Tahun 2014 Muji Suhartini; Saiful Anwar
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i2.52

Abstract

Provision Impairment Loss (CKPN) is allowance for value assets after there is an impairment less than the beginning balance. The calculation of CKPN is divided into two methods, they are individual and collective. The researcher used analysis as instrument of the research, that was structural equation modeling (SEM). The research was examined the effect of CKPN to Murabahah Income and Financial Performance that consists of four variables, they are NIM/NCOM, NPF, ROE, and ROA. The researcher used the data from 11 General Syariah Bank in 2014. The researcher used SEM method with alternative Partial Least Square (PLS) and used SmartPLS 1.0 application. The result showed that CKPN was effected for the level of Murabahah Income and Financial Performance at General Syariah Bank in 2014. The statistical result of the first hypnotical test was 0,951 with T-Statistic 55,884, it meant that those number was more than T-Table 2.326 or in other words Hypothesis 1 (H1) was accepted. The result of second hypnotical was 0,689 with T-Statistic 25,687 and more than T-Table 2.326 or in other words Hypothesis 2 (H2) was accepted.

Page 2 of 19 | Total Record : 183

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