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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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Reposisi Peranan Pemeriksaan/Audit Dalam Mengawasi Program Pemerintah Sarjono Sarjono
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 1 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i1.75

Abstract

Changes in boards of BPK followed by a change of strategic audit plan. Board’s current period brings big issues that are different from the previous period, the audit associated with the issue of welfare or prosperity. This study aims to determine whether the BPK had and the need to reposition the role of major issues related to the changes brought by the new boards. This research is qualitative content analysis method with the object of study are audit strategic plan, a draft audit strategic plan, and IHPS from 2008 to 2014. By using the approach of the six key elements offered by Ryan, et al (2007), the results showed that the BPK (boards and auditors) has realized some key elements as the form of the repositioning, such as the strengthening of strategic value, learning capabilities and strategic flexibility, an adequate understanding of audit entities, and the top management commitment. However, the results also show that auditors still need to have an understanding of the sensitivity of the audit entity when conducting the audit assignment and must be open to receive criticism from the outside, able to recognize the value and appropriateness of the strategy of the audit institution other, have a deep understanding of current external issues.
Financial Leverage, Risiko Sistematis, Size, Likuiditas Dan Return On Investment Pada Emiten LQ45 Di Bursa Efek Indonesia Indah Masri; Salis Musta Ani
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 1 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i1.76

Abstract

The aims of these research is to examine the extent which the variables are identified (size, liquidity, and return on investment) influence the sensitivity of the relationship between financial leverage with systematic risk (beta) using data pool balance panel. This study used a sample LQ45 companies selected by certain criteria. Data taken from information the annual financial statements and annual reports LQ45 2010 to 2013 with a total of 92 firm-year observations. Through the test model 1, the result that size a significant positive effect on the level of 5%. While testing the model 2 showed significant positive results at the level of 1% for financial leverage and liquidity variable. Testing model 3 shows that the leverage significant positive effect on the level of 1%. When tested together in the fourth model, the significant variable is the incremental variable on moderation financial leverage with liquidity, and moderation financial leverage with ROI. Results of model 4 explains that the liquidity and investment levels can affect the level of risk. the higher the level of investment, it will weaken the effect of financial leverage on a systematic risk, due to the higher level of investment led to financial leverage will be decreased so that the inherent systematic risk will also be reduced.
Pemeriksaan Pajak Dan Tingkat Kepatuhan Wajib Pajak Badan Terhadap Penerimaan Pajak Studi Pada Wajib Pajak KPP Pandeglang Eko Hadi Siswanto; Rachmi Septia Yustikasari
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 1 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i1.77

Abstract

The purpose of this research is to study it there is positive influence of tax audit and tax payer compliance of tax receipts.The research method used is causal, with the unit of analysis Entity Tax Payer. Sampling method used stratified random sampling.The tax audit and tax payer compliance of tax receipts by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that’s positive influence of influence of tax audit and negative influence tax payer compliance of tax receipts.
Arus Kas Operasi, Laba Operasi, Return On Equity Dan Harga Saham Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Hotman Fredy; Amelia Aji Kusumadewi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 1 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i1.78

Abstract

This research to determine the influence of Operation Cash Flow, Operating Income and Return on Equity (ROE) on Equity Shares for the food and beverage companies in Indonesian Stock Exchange. The data used in this study is secondary data by purposive sampling method. The number of samples used by 13 companies using multiple regression analysis. This results indicate that all independent variables simultaneously is Operating Cash Flow, Operating Income and Return On Equity significant influence on stock prices. The test results showed only partial Return On Equity significantly the stock price. As for Operating Cash Flow and Operating Income are not significantly influence the stock price.
Ekuitas Merek Program Studi Agribisnis, Agroteknologi, Dan Peternakan Universitas Padjajaran Dahlan Ramdhani
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 1 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i1.79

Abstract

One of the problems of higher educations is the lack of interest of high school students to continue their studies to the study program related to agriculture. Lots of factors are considered to influence, wether it comes from the public, government or industry. Apart from the influence of government policy on higher education and labor economics, agricultural studies program managers should look at this as a chalenge to undertake the necessary efforts. One creative approach to provide solutions is marketing approach, especially brand equity approach. The selected study programs are Agribusiness, Agrotechnology and Animal Husbandry of Padjadjaran University. Respondents that are choosed group of high school students in Bandung. The study proposes that the brand equity of study program shows low score by high school school student respondents. Promotion, location and social image are factors that significantly affect students’s perception of brand equity study programs Agribusiness, Agrotechnology and Animal Husbandry of Padjadjaran University.This study use Part Least Square (PLS) in analysing data and specifying of variables inside.
Memperkuat Loyalitas Melalui Kepercayaan, Kepuasan Dan Komitmen Studi Pada Nasabah PT. Bank Cimb Niaga Sri Widyastuti
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 1 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i1.80

Abstract

Customer loyalty is ‘suspected’not been able to optimizationrepetition of transactions, customer recommendation and durability with the establishment relationship quality of the trust, customer satisfaction and commitment. Therefore, research conducted on Bank CIMB Niaga aims to determine the extent of the trust, and commitment to customer satisfaction can increase X-tra and TabunganKU savings customer loyalty. This research is verification and the method of research is explanatory survey method, the sample is 160 customer X-tra and tabunganKU savings in the branch office Bank CIMB Niaga Bintaro. The analytical method used is structural equation model. The results showed loyalty can be achieved with relationship quality for customers through the establishment of trust, and commitment to customer satisfaction, which all three have a positive influence. Therefore, the management of Bank CIMB Niaga need to improve their ability in trust, satisfactionand commitmentwith the bank's customers to become increasingly favored customers.
Optimalisasi Kasir Dan Minimisasi Biaya Studi Kasus Pada Swalayan PSFJ Di Jakarta Selatan Yanti Budiasih
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 1 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i1.81

Abstract

Service systems, particularly those related to customer service, an institution faced with the problem of how to provide the best service to the customer. At a service system, generally a queue of customers who ask to be served. In operations research theory, there is one device that can be used to solve the problems of the queue, the queue model. This study aims to find answers to the problems faced by a queue of supermarkets in Depok, namely PSFJ. In that context too, the issue that always arises is whether these facilities economically sufficient, if no improvement system then the cost will be lower or not.
Kendala Usaha Mikro Dalam Mengakses Kredit Usaha Rakyat (KUR) Siti Maryama
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 1 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i1.82

Abstract

There are two objectives in this study: (1) to determine how micro businesses in Ciputat in accessing loan credit program (KUR) for their business development; (2) analyze the factors that can be an obstacle in accessing it. The research data obtained through questionnaires and interviews with micro entrepreneurs (traders) who are in the market Ciputat, South Tangerang Municipality. Research analysis techniques using descriptive analysis techniques and quantitative analysis. The variables in the study include independent variables/internal factors and external the dependent variables/constraints. Relationships between variables were examined by using test correlation coefficient. The study concluded that essentially the factors or constraints that may affect businesses in accessing credit consists of internal and external factors. Internal factors consist of background education, their understanding about credit, collateral owned, and the courage to apply for credit. While external factors consist of socialization of KUR, lending, collateral requirements, licensing, and credit application process. This is shown by the average of respondents agree that these factors affect or be an obstacle in accessing credit.
Pemasaran Hijau Dan Keputusan Pembelian Konsumen Studi Pada Iklan Teh Kotak Dan Teh Botol Edi Setiawan
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 1 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i1.83

Abstract

This study aimed to analyze the effect of ads with environmental messages and advertisement without an environmental message to the consumer buying decisions. The data used in this research is primary data obtained from the questionnaire. The total sample of 50 respondents using sampling method. Analysis technique is a method of Chi Square analysis, and hypothesis testing using descriptive analysis to determine range.The results showed that the variables ads with environmental messages and no significant positive effect on consumer buying decisions. Variable ads without environmental message and no significant positive effect on consumer buying decisions. And variables that have a dominant influence on consumer buying decisions are advertising with an environmental message.
Kebijakan Dividen Antara Efek Syariah Dengan Efek Konvensional Salis Musta Ani; Hotman Fredy
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i2.84

Abstract

This study aims to reveal the dividend policy of the companies listed in the Islamic Securities and Exchange Conventional in 2012 in Indonesia Stock Exchange through a comparison of the two types of these securities in testing the effect of the current ratio (CR), cash position (CP), and the debt equity ratio (DER ), and net profit margin (NPM) on dividend policy by proxy dividend payout ratio (DPR). Growth (GROWTH) and firm size (SIZE) becomes the controlling variable in this study. Using data from 64 companies listed on the Stock Exchange DER result that significant positive effect on the DPR for Islamic securities. While the growth control variables proved significant negative effect on the DPR for Islamic securities. To test the model 2 (DPRK) obtained the result that the profitability (NPM) and the size effect on the DPR to conventional effects. This test illustrates that dividends on both the effects of development policy, is significantly affected by different variables. This is likely because the decision for investment or other financing different in each category effects. Moreover, we can see that the average dividend policy on Islamic securities is higher than the average dividend policy on conventional effects. This result could increase investor interest in the shares of sharia and encourage the development of Islamic securities. However, there are things that need attention, ie companies with Islamic securities need to further improve profitability.

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