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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 294 Documents
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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PROFITABILITAS PERUSAHAAN GO PUBLIC YANG TERMASUK DALAM HASIL RISET DAN PEMERINGKATAN MENURUT CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) YANG TERDAFAR DI BURSA EFEK INDONESIA PERIODE 2005-2008 Azizah, Nurul
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 8, No 1 (2010): 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.v8i1.299

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh Good Corporate Governance terhadap kinerja profitabilitas perusahaan. Good Corporate Governance diukur dengan CGPI (Corporate Governance Perception Indeks) berdasarkan path pemeringkatan yang telah disusun oleh IICG (Indonesian Institute of Corporate Governance) tan Kinerja Profitabilitas diukur dengan nilai Return on Invesment (ROl) tan Return on Equity (ROE). Metode statistik yang digunakan adalah analisis regresi sederhana. Teknik pemilihan sampel dilakukan secara purpose sampling artinya bahwa populasi yang memenuhi kriteria tertentu sesuai yang dikehendaki oleh peneliti. Adapun pertimbangan yang digunakan dalam pemilihan sampel athlah perusahaan yang termasuk kedalam kelompok hasil riset tan pemeringkatan CGPI path tahun 2005-2008, diruana perusahaan-perusahaan yang muncul lebih dari sate kali dalam kategori hasil riset dan pemeringkatan CGPI tahun 2005 - 2008 hanya diambil satu data. Berdasarkan hasil pengujian hipotesis dapat diarnbil kesimpulan bahwa Penerapan GCG oleh perusahaan sampel tidak berpengaruh signifikan terhadap ROI, hal tersebut ditunjukkan dengan nilai probabilitas yang lebih besar dari 0,05 yaitu sebesar 0,919. Dengan demikian hipotesis pertama yang menyatakan bahwa Good Corporate Governance berpengatuh positif terhadap ROI, tithk dapat didukung kebenarannya. Penerapan GCG oleh penxsahaan sampel tidak berpengaruh signifikan terhadap ROE, hal tersebut ditunjukkan dengan nilai probabilitas yang lebih besar dari 0,05 yaitu sebesar 0,509. Dengan demikian hipotesis kedua yang menyatakan bahwa Good Corporate Governance berpengaruh terhadap ROE, tithk dapat didukung kebenarannya.
PENGARUH KOMUNIKASI FORMAL-INTERNAL DARI ATASAN KE BAWAHAN TERHADAP PRESTASI KERJA KARYAWAN PADA CV. CAHAYA GUNUNG JATI SURABAYA
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 2, No 5 (2004): Edisi Agustus
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v2i5.184

Abstract

Studi ini meneliti tentang pengaruh komunikasi formal-internal dari atasan ke bawahan terhadap prestasi kerja karyawan. Penelitian ini dilakukan dengan mengambil sampel secara populasi yaitu seluruh karyawan pada CV. Cahaya Gunung Jati Surabaya sebanyak 50 karyawan. Pengujian hipotesa dengan regresi Linier berganda. Hasil dari penelitian ini membuktikan bahwa terdapat pengaruh yang signifrkan dari komunikasi formal-internal dari atasan ke bawahan terhadap prestasi kerja.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Purnamasari, Ira
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 13, No 1 (2015): 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.v13i1.310

Abstract

This study aimed to determine the effect of asset structure, profitability, company size, growth of sales, liquidity, tax and operation leverage on capital structure. The data in this study using secondary data and the sampling technique in this study using purposive sampling. The criterion are property and real estate company that listing on BEI in 2011-2013, have financial report on rupiah, have no loss and have increasing sales or revenue. There are 31 companies that meet the criterion. Analysis tool used is multiple linear regression. The results showed that asset structure, profitability, company size, growth of sales, liquidity, tax and operation leverage have simultaneously effect on capital structure. Beside that, the results showed that asset structure, profitability, company size, growth of sales, tax and operation leverage have partially effect on capital structure. Unfortunately, liquidity has no partially effect on capital structure.
ANALISIS KEMAMPUAN KEUANGAN DAERAH DALAM MENGHADAPI OTONOMI DAERAH (KASUS KABUPATEN SIDOARJO)
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 2, No 6 (2004): Edisi Desember
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v2i6.196

Abstract

Penelitian ini membahas kemampuan keuangan daerah khususnya di Pemerintah Daerah Kabupaten Sidoarjo dalam menghadapi otonomi daerah, sebagaimana dituangkan dalam Undang-undang Nomor 22 Tahun 1999 tentang Pemerintahan Daerah dan Undang-undang Nomor 25 Tahun 1999 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Daerah. Berdasarkan hasil analisis, kesiapan pemerintah Kabupaten Sidoarjo dari sisi keuangan daerah dapat dikatakan kurang slap. Dengan kata lain ketergantungan Pemerintah Kabupaten Sidoarjo terhadap Pemerintah Pusat sangat tinggi. Hal terse but dapat dibuktikan melalui perhitungan: Derajat desentralisasi fiskal yang dihitung dari proporsi PAD dan kemampuan PAD dalam mendanai belanja rutin daerah; kekurangan (gap) antara kapasitas fiskal dan kbutuhan fiskal serta rata-rata perubahan PAD terhadap rata-rata perubahan PDRB.
Front Cover, Daftar Isi, Susunan Dewan Redaksi, Petunjuk Penulisan
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi 2017: Edisi Khusus Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v0i0.420

Abstract

PENGARUH DIVIDEN PAYOUT RATIO DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PADA INDUSTRI ROKOK YANG GO PUBLIK DI INDONESIA
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 3, No 8 (2005): Edisi Agustus
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v3i8.212

Abstract

Tujuan penelitian ini untuk menguji apakah Dividend Payout Ratio dan Return On Equity berpengaruh terhadap harga saham pada industri rokok yang Go Publik di PT. Bursa Efek Surabaya. Sampel adalah perusahaan rokok go publik yang terdaftar di Bursa Efek Surabaya. Hasil pengujian hipotesis menunjukkan bahwa kedua variabel bebas yaitu Dividend Payout Ratio (X1) dan Return On Equity (X2) mempunyai pengaruh yang signflkan terhadap harga saham dan variabel Return On Equity (x2) mempunyai pengaruh yang paling dominan terhadap harga saham pada industri rokok yang go publik di PT. Bursa Efek Surabaya
PENGARUH PROFESIONALISME AUDITOR, ETIKA PROFESI, PENGALAMAN AUDITOR, DAN KOMPLEKSITAS TUGAS TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM MELAKUKAN AUDIT LAPORAN KEUANGAN Triani, Ni Nyoman Alit
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 11, No 1 (2013): 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.v11i1.92

Abstract

This study aimed to determine the effect of auditor professionalism, professional ethics, auditor experience and task complexity on the level of materiality considerations. The population in this study is the auditor who worked on the public accounting firm in the area of Surabaya. Sampling technique in this study using a convenience sampling, the sample selection is based on the ease of obtaining the data. Data obtained using a questionnaire survey. Analysis tool used is multiple linear regression using SPSS.The results showed that professionalism auditor effect on consideration the level of materiality, which is indicated by value sig of 0,000; professional ethical effect on consideration the level of materiality, which is indicated by value sig of 0,008; experiences auditor effect on consideration the level of materiality, indicated by value sig of  0,000, and the complexity of the task does not effect the consideration of materiality levels, indicated by value sig of 0,21. The professionalism of the auditor, professional ethics, experience and the complexity of the task auditors jointly effect the consideration of materiality levels, indicated by the sig value of 0,000.
PERBEDAAN ABNORMAL RETURN SEBELUM DAN SESUDAH KENAIKAN HARGA BAHAN BAKAR MINYAK 2005 Mardiana, Lilik
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 4, No 10 (2006): 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.v4i10.229

Abstract

Increasing fuel price is interested phenomenon. Increasing fuel price has information content that affect the market. Market will be negative to respon increasing fuel price. This studies examines whether abnormal return difference or not difference before and after increasing fuel price. The analysis unit are 45 companies registered on the Jakarta Stock Exchange in September-Oktober 2005. The hypothetical test was tested by paired sample t test. The result proved that abnormal return decreased after increasing fuel price.
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 KECOCOKAN TUGAS DAN PEMANFAATAN TEKNOLOGI SISTEM INFORMASI TERHADAP KINERJA INDIVIDUAL PADA KANTOR WILAYAH XI DIREKTORAT JENDERAL PAJAK JAWA BAGIAN TIMUR I Sukamto, Sukamto
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 5, No 12 (2006): Edisi Desember
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v5i12.245

Abstract

Today the technology of information system in organization, both business organization and government organization become important dealing with punctuality and the true of suppying on information which are inquired by customer. However the utilization of information technology on information system an organization must be considered carefully because of the amount technology investment is relative large. The information system is one of the potential tools to create competition, because it can increase productivity (Bodnar and Hopwood, 1995). The aim of this research is to gain empirical prove which shows task-techology fit and utilization technology have positive influence to individual performance and task-techology fit has significant influence to the utilization of information technology by individual. The sample for this research is every employee at Kantor Wilayah XI Direktorat Jenderal Pajak Jawa Bagian Timur I for using information system based on computer to identify, get, integrate, implementing data on running task. The research find empirical prove which is to predict the performance effect which caused by information technology that have ti insert both task-techology fit and the utilization of information technology. The result of this research also gives empirical prove that causal relation between task-techology fit and the utilization of information technology.

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