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The Accounting Journal of Binaniaga
Published by STIE Binaniaga
ISSN : 25274309     EISSN : 25801481     DOI : https://doi.org/10.33062/ajb
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Accounting Journal of Binaniaga (Acc. J. Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management are covered by Acc. J. Binaniaga
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 4, No 01 (2019): June 2019" : 7 Documents clear
Differences in individual demographic factors in the public accountant's ethical judgment process Anwar, Yuli
The Accounting Journal of Binaniaga Vol 4, No 01 (2019): June 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v4i01.355

Abstract

This research aims to examine the differences in individual demographic factors in the public accountant's ethical judgment process in Indonesia. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The Result, revealed that: (a) there is no difference in ethical judgment of public accountants based on age, gender, experience, and status and (b) there are differences in ethical judgment of public accountants based on education level. These results revealed that public accountants in carrying out their duties and obligations as external auditors in private and government companies have no difference in terms of ethical judgment when deciding matters related to the audit they are undergoing due to age, gender, experience, and status. The difference in ethical judgment of public accountants in carrying out their duties and obligations when deciding matters related to deciding audit work will be different between public accountants who have S3 and S2 education with S1 and D3. Ethical judgment carried out by those with S3 and S2 education will be more careful in deciding because if it is wrong it will have an impact on the future. Keywords: Demographic Factors, Public Accountant, Ethical Judgment
Analysis of bankruptcy issues at manufacturing companies, sub-sectors of cosmetics and houseappliances registered in Indonesia Stock Exchange (IDX) year 2015-2017 using Altman Z-score Indar Khaerunnisa; Nur Anisa Rahayu
The Accounting Journal of Binaniaga Vol 4, No 01 (2019): June 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.128 KB) | DOI: 10.33062/ajb.v4i01.311

Abstract

This research aims to figure out the level of companies bankruptcy by applying Altman Z-Score at the manufacturing companies registered in the Indonesia Stocks Exchange. The result of the research has indicated that ZScore model is applicable to detect the company’s potential bankruptcy issues, especially manufacturing company subsectors of cosmetics and houseappliances. Altman Z-Score model has classified the companies into three categories; safe, grey area and distress. Based on the result of the research, for the companies which are in the grey area category are suggested to improve their financial performance and to use the benefit of all the assets properly to get the revenue as much as possible. However, for the companies which are in the safe category are suggested to increase their performance, especially marketing performance so that they will receive bigger amount of the revenue, nevertheless, the potential of financial distress can be minimized accordingly. Keywords: manufacturing company, financial distress, Altman Z-Score.
Effect of capital structure and financial performance upon company value of automotive and components industrial subsectors which are registered in BEI Syarief Gerald Prasetya; Raisa Nazila
The Accounting Journal of Binaniaga Vol 4, No 01 (2019): June 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.506 KB) | DOI: 10.33062/ajb.v4i01.312

Abstract

Automotive industry is an industrial subsector that is attractive to be studied in a developing country and is one of the most important economic sectors in the world due to the revenue and strategic issue as it is not only providing a lot of benefits for national prestige, technology development, but also manpower employment. The purposes of this research are as the following: 1. To find out the effect of capital structure upon value of the company. 2. To find out the effect of financial performance upon value of the company. 3. To find out the effect of capital structure and financial performance upon value of the company. Population of this research is financial statement of manufacturing companies which is automotive and components industrial subsectors which are registered in the Indonesian Stocks Exchange (BEI) period 2009 – 2014. The samples are financial statement of the manufacturing companies registered in BEI. Data analysis instrument has applied multiple linear regression using SPSS software. Outcome of the research; 1. Capital structure variable partially has positively affected company value, therefore, in order to increase value of the company, variable of capital structure should have to be increased accordingly. 2. Financial performance variable partially has positively affected company value, therefore, in order to increase value of the company, variable of financial performance should have to be increased absolutely 3. Capital structure and financial performance variables simultaneously have positively affected company value. Independent variable which has mostly affected the company value is financial performance variable, it has been indicated by the value of β Standardize Coefficience of 32.715 Keywords: Capital Structure, Financial Performance and Value of the company.
Correlation between the student’s perception about professional public accountant and the intention to pursue the career in auditing at the students of department of accounting STIE Binaniaga Rizki Ahmad Fauzi
The Accounting Journal of Binaniaga Vol 4, No 01 (2019): June 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.587 KB) | DOI: 10.33062/ajb.v4i01.313

Abstract

This research aims to figure out the students’ perception about public accountant and their interest to be an auditor. Population of this research are the active students in the department of accounting at STIE Binaniaga year of 2016 (Semester 5) Sampling technique has applied Stratified Random Sampling and the quantity of the samples are 30 students after getting thru some sampling selection. Dependent variable is the students’ intention to work in auditing. And independent variabe is the students’ perception about professional accountant. The result of this research has indicated a significant correlation is occured between the students’ perception about public accountant and the students’ interest to pursue working in auditing. Keywords: Public Accountant, interest, students perception
The effect of return on equity, earning per share and price earning ratio on stock prices Yuli Anwar
The Accounting Journal of Binaniaga Vol 4, No 01 (2019): June 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.145 KB) | DOI: 10.33062/ajb.v4i01.314

Abstract

The purpose of this study is to analyze, test, and prove the effect of returns on equity (ROE), earnings per share (EPS), and price-earnings ratio (PER) on stock prices (SP). The method carried out in this test uses multiple linear regression with the preceding test of classical assumption deviations. The result shows that the data is normally distributed and no overlapping is obtained. Based on the results of the ANOVA test calculations obtained the value of F-value = 13.349 with a significance of 0.005. By using the 0.05 level of significance, the value of F-table is 2.839. Then Fvalue 13.349> F-table (2.389), or significance of 0.005 smaller than 0.05 so that it can be concluded that the three independent variables namely ROE, EPS and PER simultaneously influence the Stock Price on the Indonesia Stock Exchange. Partially the ROE has a significant effect but EPS and PER do not affect. Keywords: returns on equity, earnings per share, and price-earnings ratio on stock prices.
Differences in individual demographic factors in the public accountant's ethical judgment process Yuli Anwar
The Accounting Journal of Binaniaga Vol 4, No 01 (2019): June 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.531 KB) | DOI: 10.33062/ajb.v4i01.309

Abstract

This research aims to examine the differences in individual demographic factors in the public accountant's ethical judgment process in Indonesia. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The Result, revealed that: (a) there is no difference in ethical judgment of public accountants based on age, gender, experience, and status and (b) there are differences in ethical judgment of public accountants based on education level. These results revealed that public accountants in carrying out their duties and obligations as external auditors in private and government companies have no difference in terms of ethical judgment when deciding matters related to the audit they are undergoing due to age, gender, experience, and status. The difference in ethical judgment of public accountants in carrying out their duties and obligations when deciding matters related to deciding audit work will be different between public accountants who have S3 and S2 education with S1 and D3. Ethical judgment carried out by those with S3 and S2 education will be more careful in deciding because if it is wrong it will have an impact on the future. Keywords: Demographic Factors, Public Accountant, Ethical Judgment.
The effect of perceived usefulness, perceived ease of use, and complexity upon the acceptance of computerized audit technique (ACAT) at the Finance and Development Supervisory Agency (FDSA) Republic of Indonesia Blasius Fembriyanto Trisno Saputro; Gideon Oki Manalu
The Accounting Journal of Binaniaga Vol 4, No 01 (2019): June 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.809 KB) | DOI: 10.33062/ajb.v4i01.310

Abstract

Perceived Usefulness (PU) in matters relation of the dimensions of enhanced performance and productivity will make the auditors use the Acceptance of computerized audit technique (ACAT). Perceived Ease of Use (PEOU), through their knowledge, ease of operation, and the need for the work that is free from businesses that facilitate the use of information systems being used will make the auditors Acceptance of ACAT. Complexity is a hassle on infrastructure and the required time factor affecting the use of Acceptance of ACAT. Results of this study are carried out through the delivery of questionnaires to the auditor at the Finance and Development Supervisory Agency (FDSA), confirm that there is significant Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) against Acceptance of ACAT and Complexity makes the auditors didn’t Acceptance of ACAT. Keywords: Perceived Usefulness, Perceived Ease of Use, Complexity, Acceptance of ACAT

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