Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

The Accounting Journal of Binaniaga

Accounting
Website

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 85 Documents

3 4 5 6 7

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

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

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

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

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

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

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

The impact of earning management on market earnings value: the causal study on the level of accruals Muljanto Siladjaja; Yuli Anwar
The Accounting Journal of Binaniaga Vol 4, No 2 (2019): December 2019
Publisher : STIE Binaniaga

The purpose of this research is to test investors capability to detect earning management after the period of publication, when the information from financial report plays critical role in investment’s decision. Given the feedback of investor’s reaction, this research provides an empirical model, that point out the earnings management as a message or signal of firm performance, particularly of negative perception on accruals’s opportunisties. This research uses path model analysis and multivariate regression, where the data have been collected from 2.560 observations. The unit of analysis of this research was all the listed companies in the period 20012017. The method of sampling was purposive sampling, which based on annual financial report. The findings of this research showed that all public firms have systematic method for earnings management, by distinguishing the positive and negative accruals, the discretionary accruals have the negative influence on the market value significantly, when we used the earning market ratio. When financial report had high accruals quality, it had positive perception from investors, while estimating the future prospect with high accuracy by obtaining usefulness of financial report. The indicator of earnings management, and working capital had been sensitive for investors, because of accruals in reporting firm’s performance. Keywords: Discretionary Accruals, Working Capital, Dividend Pay Out, Quality of Accruals, Cost of Capital.

The factors influencing audit quality and its impact upon judgement on materiality level Ahmad Winanto; Blasius Fembriyanto Trisno Saputro
The Accounting Journal of Binaniaga Vol 4, No 2 (2019): December 2019
Publisher : STIE Binaniaga

The purpose of this study is to determine profesionalism, professional ethics and experience on audit quality and effect of auditor upon judgement of materiality level. Data has been obtained by survey questionnaires, which is completed by auditors who work at Registered Public Accountants, started from junior up to partner level. The number of auditors of this study were 103 auditors from 16 Public Accounting Firm, period of January – May 2015. Data analyzed using Structural Equation Modelling (SEM) variance on (Partial Least Square). The result of this study has shown that professionalism and professional ethics have significant and positive influenced the auditor’ judgment on materiality level. And audit quality has significantly and positively influenced the auditor’ judgment on materiality level. Experience has not positively influenced audit quality and auditor’ judgement on materiality level. Keywords: Professionalism, experience , professional ethics, audit quality and auditor judgment on materiality level.

Financing infrastructure construction applying Indonesia syariah finance institutions Syarief Gerald Prasetya
The Accounting Journal of Binaniaga Vol 4, No 2 (2019): December 2019
Publisher : STIE Binaniaga

Since Indonesia is one of the countries having most Moslems in the world, itshould have been able to use Syariah financing to finance the construction to increase people welfare. Aims of this research are to understand the development of Syariah Finance Institutions, development of infrastructure construction in Indonesia and to see the extent of which the contribution of Syariah Finance Institution has been upon the infrastructure construction in Indonesia. Result of the analysis has indicated that total of Syariah Finance Institutions in Indonesia has been increasing each year and its assets has tended to increase accordingly. Infrastructure construction has tendedto elevate in Indonesia, however, it is still beyond other ASEAN countries. Contribution of Syariah Finance Institutions has been getting bigger upon theinfrastructure construction development in Indonesia, but it is still beyond other conventional finance authorities.Keywords: infrastructure, Syariah Finance Institution

Influence analysis of ownership structure on manufacturing company's performance in Indonesia 2012 - 2013 Darwin Marasi Purba; Jhon Herlan Sianturi
The Accounting Journal of Binaniaga Vol 4, No 2 (2019): December 2019
Publisher : STIE Binaniaga

The purpose of this study is to analyse the effect of ownership structure on profitability in the manufacturing sector listed in Indonesia Stock Exchange (BEI). Independent variables used for this study consist of institutional ownership, foreign ownership, and pubic ownership. Profitability is measured by ROA (Return On Assets). While leverage as firm size is used as the control variable. This research uses secondary data, namely the annual financial statements of listed manufacturing companies in Indonesia Stock Exchange for the years 2012, and 2013. The sampling method used was purposive sampling and data analysis model used was multiple regression analysis. Results from this study indicate that institutional ownership in a company has a positive and significant effect on firm performance. Meanwhile, the foreign ownership and public ownership has no a positive effect on firm perforrmance in a company. Keyword: Ownership structure, Return on assets (ROA), Firm performance.

Page 5 of 9 | Total Record : 85

3 4 5 6 7

Filter by Year

2016 2022

Filter By Issues

All Issue Vol 7, No 1 (2022): June 2022 Vol 6, No 2 (2021): December 2021 Vol 6, No 1 (2021): June 2021 Vol 5, No 01 (2020): June 2020 Vol 5, No 2 (2020): December 2020 Vol 4, No 01 (2019): June 2019 Vol 4, No 01 (2019): June 2019 Vol 4, No 2 (2019): December 2019 Vol 3, No 02 (2018): December 2018 Vol 3, No 01 (2018): June 2018 Vol 2, No 02 (2017): December 2017 Vol 2, No 01 (2017): June 2017 Vol 1, No 02 (2016): December 2016 Vol 1, No 01 (2016): June 2016 More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Juli Anwar

Contact Email
Juli Anwar

Phone
-

Journal Mail Official
jakbinaniaga100@gmail.com

Editorial Address
Jl. Raya Pajajaran No. 100, Bogor 16153

Location
Kota bogor,

Jawa barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Juli Anwar

Contact Email Juli Anwar

Phone -

Journal Mail Official jakbinaniaga100@gmail.com

Editorial Address Jl. Raya Pajajaran No. 100, Bogor 16153

Location Kota bogor, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Juli Anwar

Contact Email
Juli Anwar

Phone
-

Journal Mail Official
jakbinaniaga100@gmail.com

Editorial Address
Jl. Raya Pajajaran No. 100, Bogor 16153

Location
Kota bogor,

Jawa barat

INDONESIA