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INDONESIA
Akuntabel : Jurnal Ekonomi dan Keuangan
Published by Universitas Mulawarman
ISSN : 02167743     EISSN : 25281135     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
AKUNTABEL: Jurnal Akuntansi dan Keuangan is a scientific journal in the field of accounting and finance published twice a year (in Marc & Sept). Faculty of Economics and Business Mulawarman University.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 10, No 2 (2013)" : 5 Documents clear
MEKANISME GOOD CORPORATE GOVERNANCE DAN MANDATORY DISCLOSURE: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ferry Diyanti
AKUNTABEL Vol 10, No 2 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.152 KB) | DOI: 10.30872/jakt.v10i2.60

Abstract

The research aims to find out the effect of Good Corporate Governance mechanism (consist of independent board of commisioner composition, independent audit committee composition, public ownership and managerial ownership) on the level of compliance to mandatory disclosure as according to regulation of BAPEPAM. This research use regulation of BAPEPAM No. SE-02/PM/2002 specially for manufacturing company. The researcg using data from 60 observations in the periods of 2007-2009. The research hypothesis were tested using the multiple regression analysis. This research find the effect of independent board of commisioner composition, independnet audit committee composition, public ownership and managerial ownership on the level compliance to mandatory disclosure as according to regulation of BAPEPAM. Keywords: Good Corporate Governance mechanism; mandatory disclosure
Kualitas Laba, Asimetri Informasi dan Biaya Modal Ekuitas Ibnu Abni Lahaya
AKUNTABEL Vol 10, No 2 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.571 KB) | DOI: 10.30872/jakt.v10i2.56

Abstract

Asymmetry of information makes investors act with different investment decisions because investors are faced with problem of the uncertainty over the risks and benefits of the investment. Information asymmetry that occurs raises transaction costs and reduces the liquidity of the shares the company is expected to increase the cost of equity capital. Gain more qualified (which reported the company) will reduce the level of information asymmetry. Decreased levels of information asymmetry occur because of high earnign quality suggest that management has reduced the relative adverse information and provide more information about the biases and do not feature the company’s financial performance. The low information asymmetry increases the sense of security and investor confidence in the company on its investment. This suggest that earning quality has a very important role in reducing information asymmetry and cost of equity capital, as investors and other market participants responding companies disclosed information. Keywords: earning quality, information asymmetry, cost of equity capital
ANALISA TINGKAT KEPATUHAN DAN KESADARAN WAJIB PAJAK ORANG PRIBADI TERHADAP PELAKSANAAN SELF ASSESMENT SYSTEM Bramantika Oktavianti
AKUNTABEL Vol 10, No 2 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v10i2.57

Abstract

Pelaksanaan Self Assessment System di Kota Bontang sudah berjalan dengan baik. Banyak Wajib Pajak yang mengerti cara menghitung pajak terutangnya termasuk fungsi membayar, fungsi melapor dan fungsi pelayanan. Namun dalam hal ini ada satu hal yang perlu diperhatikan yaitu tentang penyuluhan pajak, dipandang dari fungsi fiskus ternyata Self Assessment System di Bontang belum terlaksana dengan baik. Hal ini dibuktikan dengan informasi tentang penyuluhan yang tidak merata. Riset ini mereplikasi riset sebelumnya yang telah dilakukan di Kota Samarinda. Dari hasil riset diketahui terdapat kesamaa pola di dalam pelaksanaan Self Assessment System. Subjek Riset dikelompokkan berdasarkan keterkaitan dan peranannya dalam pelaksanaan Self Assessment System yang terdapat di Kota Bontang. Metode pemilihan sampel yang digunakan adalah “non probability sampling” yaitu sampling aksidental yaitu siapa saja yang secara kebetulan ditemui dapat digunakan sebagai sampel, bila dipandang orang yang ditemui itu cocok dan sesuai yang dibutuhkan sebagai sumber data diantara melingkupi profesi PNS, Swasta, dan Wiraswasta Kata Kunci: self assessment system; wajib pajak
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI), GROWTH OPPORTUNITY DAN NET PROFIT MARGIN (NPM) DENGAN SIZE SEBAGAI VARIABEL KONTROL TERHADAP NILAI PERUSAHAAN Tikawati Tikawati
AKUNTABEL Vol 10, No 2 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v10i2.58

Abstract

This study examines the effect of corporate governance, growth opportunity, and net profit margin (NPM) to the firm value with firm size as a control variable. Corporate governance is proxied by the survey results CGPI (CG Index), growth opportunity is measured by the ratio of stock market value to book value of the share capital, while net profit margin is measured with the ratio of net income to sales. Firm size used in this study is the log of total assets. This study uses secondary data from ICMD and IDX. Using analysis this study find that corporate governance, growth opportunity, and net profit margin positively and significantly affect the firm value. Keywords: corporate governance; growth opportunity; net profit margin; firm value
ANALISIS PENGARUH CAPITAL ADEQUANCY RATIO DAN NON PERFORMING LOAN TERHADAP RETURN ON ASSETS Fibriyani Nur Khairin
AKUNTABEL Vol 10, No 2 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v10i2.59

Abstract

The purpose of this study is to analyze the impact of the variabels CAR and NPL on variable ROA on PT Bank Central Asia, Tbk. Research using financial statement data obtained on the basis of publication with quarterly time period 2003 to 2012. Analysis technique used is multiple linear regression analysis. Based on the statistical F indicates that model is fit because has a significance value less than 5% of Alpha Value (α). Meanwhile, result of the analysis show that predictive ability of this two independent variables, CAR and NPL, is 36,2% and it shown by adjusted R2  value, the rest 63,8 influenced by other variables outside the model. Based on statistical t test showed that the CAR and NPL is negative and no significant impact on ROA because it has a signifance value more than 5% of Alpha value (α). The result is expected that the variable CAR and NPL be relied upon, either by management company in managing the company, as well as by investors in determining the investment strategy. Keywords: CAR (Capital Adequancy Ratio); NPL (Non Performing Loan); ROA (Return on Assets)

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