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Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi
Published by Universitas Wijaya Kusuma Surabaya
ISSN : 16931378     EISSN : 25989952     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
EQUILIBRIUM journal is published by Research Institution and Community Service Wijaya Kusuma Surabaya University. EQUILIBRIUM journal accepts any manuscripts or articles in the field of economics, management and accounting studies from both national and international academicians and researchers.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue " Vol 12, No 1 (2014): Edisi April" : 7 Documents clear
Front Cover, Daftar Isi, Susunan Dewan Redaksi, Petunjuk Penulisan
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 1 (2014): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i1.114

Abstract

ANALISIS PENGARUH QUICK RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER, NET PROFIT MARGIN DAN PRICE EARNINGS RATIO TERHADAP LABA Nurdiwaty, Diah
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 1 (2014): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i1.109

Abstract

To evaluate financial performance can be done by analyzing financial statements. This study was conducted to determine the effect Quick Ratio (Acid Test Ratio), Debt To Equity Ratio (Der), Total Assets Turnover, Net Profit Margin (NPM) and Price Earnings Ratio (Per) To Profit On Consumer Goods Industry Sectors Listed The Stock Exchange. This study uses secondary data by the method of documentation of the company's annual financial statements. The period of the study conducted from 2011-2013. The sampling method is purposive sampling method. Of the 35 populations enterprise consumer goods industry sector (consumer goods industry) that are listed in the Indonesia Stock Exchange was taken by 26 companies. The analysis technique used is multiple linear regression . Results of the partial test (t test) showed that the variable Quick Ratio (QR) a significant effect on earnings. significance of less than 0.05 is equal to 0.001. Variable Debt To Equity Ratio (DER) has no significant effect on earnings of significance greater than 0.05 is equal to 0,384. Variable Total Assets Turnover (TATO) significantly affects the profit of significance is less than 0.05 is equal to 0.001. Variable Net Profit Margin (NPM) have a significant effect on earnings significance of less than 0.05 is equal to 0.000. Variable Price Earnings Ratio (PER) significantly affects the profit of significance is less than 0.05 is equal to 0.046. Test results simultaneously (F test) showed the free variables (Quick Ratio, Debt To Equity Ratio, Total Assets Turnover, Net Profit Margin and Price Earnings Ratio) jointly have a significant effect on earnings.
ANALISIS PENGARUH ATRIBUT-ATRIBUT KUALITAS AUDIT TERHADAP KEPUASAN KLIEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 1 (2014): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i1.110

Abstract

The study about audit quality has been done. But study that purposed to examine the audit quality have influence to satisfaction is rare done. This research empirically re-examine the effect of audit quality to client satisfaction as Bhen et al. (1997) studies. The primary data of this study received from perception of financial managers or controller, that distributed by mail survey. A 137 manager/controller that registered in BEI Directory sent specially manufacture companyt. The quistionary 45 (32.9 %) gave their respons. The results showed that the were a different result between this study and Bhen et al. (1997).studys attribute that effected client satisfaction, the atribute is strong commitment on audit quality
PENGARUH KOMPETENSI, PENGALAMAN KERJA DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA)
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 1 (2014): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i1.111

Abstract

The study entitled Effect of competence, experience and independence of auditors working on the Quality Audit aims to examine and analyze the influence of competence, work experience and independence of the auditor to audit quality. The object of this study are all registered public accountant and worked in the Public Accounting Firm (KAP) in Surabaya with the minimum requirements have been working for a year at the KAP. Data were obtained from the data questionnaire with the data amount 60 respondents. The data analysis technique used is using validity, reliability, classic assumption test and multiple linear regression with SPSS for windows. The results showed that the variables of competence and work experience positive effect on audit quality, while independence has no effect on audit quality.
ANALISIS BEBERAPA VARIABEL YANG MEMPENGARUHI TINDAK LANJUT TEMUAN AUDIT MANAJEMEN PADA FUNGSI KEUANGAN PERUSAHAAN DI BALIKPAPAN Ernayani, Rihfenti
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 1 (2014): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i1.112

Abstract

This research has purpose to test, and provide empirically evidences upon the influence of management support, internal communication, and internal control towards management audit follow up at Financial Function. This research is taking location in East Borneo Province, especially in Balikpapan, with the respondents of company’s directors, internal auditors, financial managers, and other functional managers in the company. The technique of sample taking applies simple random sampling, while data collection applies the distribution of 100 questionnaires, while only 66 out of them are returned. Data is analyzed by multiple linear regressive method. The research result shows that management support significantly affects to-, while both internal communication, and internal control do not affect to management audit follow up at financial function.
WIRAUSAHA BERBASIS RUMAH TANGGA
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 1 (2014): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i1.113

Abstract

Entrepreneurship is the work done by themselves to produce something that can add value to earnings. Entrepreneurship means having or doing business that can provide value-added income. Entrepreneurial mostly done by the community from various circles. The work done is also diverse and creative abilities possessed by a person or group of people. The entrepreneurship skills many are carried out by mother-housewife. Ability possessed by these mothers are usually the capabilities of talent, hobby or inheritance. Ibu Kartini who has a business in the manufacture of snack marning highly preferred by people Sumberejo Village, District Ambulu, Jember. This snack cake into one dish widths. The work done since 30 years ago, originally done on the basis to supplement the family income. This business is still traditional in nature and done independently and not be a legacy for their children. Jamie's mother is a businesswoman households in the same village with Ibu Kartini, producing cakes are usually ordered community about events for celebration or slametan. The efforts made since 15 years ago. This effort evolved with the number of orders from the surrounding community. However, this business is still conducted independently without any plan to pass the business to their children. The second attempt by two mothers is an example of an independent entrepreneur to supplement the family income. The work done by the system of production and management is still traditional family is still limited in scope countryside.
KAJIAN EMPIRIS PENGARUH CORPORATE SOCIAL RESPONSIBILITI TERHADAP NILAI PERUSAHAAN DENGAN DIMODERASI OLEH GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 1 (2014): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i1.108

Abstract

This study aimed to examine the effect of corporate social responsibility to corporate value are moderated by good corporate governance in companies listed on the Indonesia Stock Exchange. This study is adopted from previous studies about the influence of corporate social responsibility on corporate value with the percentage management ownership as a moderasi variable conducted by Nurlela and Islahuddin (2008) on companies listed on the Jakarta Stock Exchange. This study replicates previous research by adding the moderasi variable that is good corporate governance consisting of a board of directors, audit committee and board of directors. Sampling technique used purposive sampling with criteria: Companies other than the Banking and Financial Institutions sectors listed in the Indonesia Stock Exchange, publishes annual report and sustainability reporting or other social information and have complete data. Based on these criteria obtained a sample size of 70 companies. The results using interaction regression shows that corporate social responsibility significantly affect the value of the company. While the ownership variables management, board of directors, audit committee and board of directors as a proxy for good corporate governance does not succeed moderate the influence of corporate social responsibility to corporate value.

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