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INDONESIA
EKUITAS (Jurnal Ekonomi dan Keuangan)
Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
ISSN : 2548298X     EISSN : 25485024     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Diterbitkan oleh Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya secara berkala (setiap tiga bulan) yaitu setiap Maret, Juni, September, dan Desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, manajemen, pasar modal hukum bisnis, perpajakan, sistem informasi, serta bidang ekonomi dan keuangan lainnya. Artikel yang dipublikasikan dalam EKUITAS dapat berupa Artikel Penelitian maupun Artikel Konseptual (non-penelitian).
Arjuna Subject : -
Articles 620 Documents
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FACTORS INFLUENCING STUDENTS' INTENTION TO ENROLL IN BACHELOR OF ACCOUNTING DEGREE: AN APPLICATION OF THEORY OF REASONED ACTION Zainin Bidin; Hasnah Haron; Yuserrie Zainuddin; Ishak Ismail
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2005.v9.i3.414

Abstract

The accounting profession in Malaysia is facing a dilemma. The demand for accountants in this country is higher than the number of accountants that can be produced. In order to attract more students to this field, factors influencing their intention to choose, must be identified. This study tries to identify the factors influencing student's intention to enroll into a Bachelor of Accounting degree. The Theory of Reasoned Action developed by Ajzen and Fishbein was used as the framework. One hundred and seventy three (173) students from public and private higher learning institutions in Penang and Kedah took part in this study. The results showed that personal beliefs of the students were the main influence his attitude to choose. Pressures from peers and lecturers were also seemed to be important factors that the student considers in making his or her decision
MANAJEMEN LABA DAN PENERAPAN UU No.36/2008 TENTANG PERUBAHAN PENGHITUNGAN PAJAK PENGHASILAN Eko Arief Sudaryono; Doddy Setiawan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2015.v19.i4.67

Abstract

This research aims at examining earnings management around Law Nu.36/2008 regarding tax tarif. Indonesian government change tax tarif from progressive tarif to single tarif. Indonesian government also provide incentives for listed companies. There is 5% reduction in tax tarif for listed companies. Sample of this research consists of non-financial firms in Indonesian Stock Exchange during 2006–2010 observations. The result of this research shows that there is no significant different between earnings management before and after the application single tarif for tax. This result is consistent using compare means test and regression analysis. Further analysis shows that ROA and leverage have positive effect on earnings management. Thus, leveraged firms are engaged in earnings management actively. This result also finds similar effect of ROA on earnings management. Firms with high earnings are more aggressive to manage earnings. On the other hand, this research does not find significant effect of firm size on earnings management.
ANALISA PENGARUH INVESTASI DAN GDP RIIL TERHADAP PEMAKAIAN KONSUMSI ENERGI LISTRIK Dyah Wahyu Ermawati; David Kaluge
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 4 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2005.v9.i4.311

Abstract

The objective of this research is to analyze the impact of real GDP (Gross Domestic Product) and investment on the consumption of electricity energy in the ASEAN countries (Malaysia, Phillippine and Indonesia).  From the result of the analysis, it is found that there are significant influences of the real GDP and investment on the consumption of the electricity energy.  Partially, real GDP and investment doesn’t have any significant influence on the consumption of electricity for Malaysia and Indonesia.  Estimation model show that an increasing trend of consumption of electricity, investment and real GDP.
ANALISIS PENGARUH FAKTOR EKONOMI MAKRO TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BURSA EFEK INDONESIA Musthafa Musthafa
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 1 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.567 KB) | DOI: 10.24034/j25485024.y2009.v13.i1.209

Abstract

Stock investment is different from saving investment, deposits or foreign exchange, because stock investment always encounters many investors with their various profit expectations. Each stock investor has always to monitor the latest stock assurance development and observe the stock flow in the stock markets carefully and thoroughly, because they influence the stock prices.Many factors influence the stock prices, including the seller or buyer psychological factor, company condition, interest rate, rupiah exchange rate against foreign currency, economic condition, government policies, inflation rate, the country’s political and safety condition, and many others. This study analyzes the influence of those factors on the stock prices and is entitled “An Analysis of the influence of Macroeconomic Factors on Stock Prices in Go Public Manufacture Companies in Indonesia Stock Exchange “.The population are 151 manufacturing companies, 116 of which were analyzed in 3 years (2005 – 2007). The result shows that macroeconomic (inflation, SBI rates and rate of exchange) variables have  significantly influenced the stock prices.
MENDETEKSI KEBANGKRUTAN SECARA DINI PERSPEKTIF EKONOMI ISLAM Ika Yunia Fauzia
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 1 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2015.v19.i1.92

Abstract

Pendekteksian kebangkrutan secara dini bisa dilakukan dengan baik, ketika seorang pengusaha meng- implementasikan integritas dan kompetensi dalam sistem manajerial, sistem pelaporan akuntansi, sistem penggunaan struktur modal dan sistem ketahanan bisnis dari adanya kecurangan. Ketika telah terjadi kebangkrutan, dalam ekonomi Islam ada istilah yang disebut iflas (pailit) dan orang yang bangkrut dikenali dengan sebutan (muflis). Terkait dengan hukum yang akan dikenakan kepada seorang muflis dikenali dengan sebutan al-hajr. Penelitian ini merupakan penelitian kualitatif, metode pengumpulan data menggunakan linier snowball method, di mana peneliti menggali informasi tentang 10 orang pengusaha yang bangkrut dari beberapa responden. Wawancara menggelinding seperti bola salju karena harus mewawancarai satu persatu informan dengan cara persuasif demi menggali informasi penting tentang beberapa penyebab kebangkrutan yang mereka alami. Hasil penelitian ini menjelaskan bahwa mayoritas kebangrutan disebabkan oleh penggunaan struktur modal yang tidak sesuai dengan kualifikasinya, kemudian disusul dengan pelaporan akuntansi yang kurang tepat, selanjutnya buruknya sistem manajemen, kurangnya profesionalitas dan terakhir adanya kecurangan baik dari aspek internal maupun eksternal. Keterbatasan dalam penelitian ini adalah, pada informan yang bergerak pada bidang usaha kecil menengah saja, dan belum diuji cobakan kepada industri besar. Diharapkan penelitian ini memberikan manfaat bagi para pebisnis, karena sebuah bisnis haruslah mempunyai sistem pencegahan secara dini terhadap kebangkrutan
Analisis Beberapa Motif Pembelian Berdasarkan Karakteristik Produk Bordir Hasil Sentra Industri Kecil Di Kabupaten Sidoarjo Propinsi Jawa Timur Jun Surjanti
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 1 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2006.v10.i1.334

Abstract

This study is dedicated to expand embroidery product of small scale industry at Sidoarjo. The objective is to analyze the effect of buying motives based on embroidery product characteristic, such as price, design, style, color mixture, art value, result, quality and phisical appearance, toward its buying frequency.Based on study at Desa Kedensari and Desa Kludan Kecamatan Tanggulangin found that the 288 respondent, that included housewife, women workers, and young adult segment, state that price, design, color mixture, art value, result and quality effect the embroidery buying frequency. Price is the foremost characteristic that effect buying frequency.This study refuse the first hypothesis, that is price, design, style, color mixture, art value, result, quality and phisical appearance do not effect buying frequency concurrently. The stepwise test explain that (1) price, design, style, color mixture, art value, result, quality and phisical apearance effect the buying frequency for all respondents both separately and concurrently. Determination coefficient (R Squared) is 0,7341, means independent variable contribute to dependent variable as 73,41% and the 26,29% rest is from other independent variables. (2) Price is the foremost variable that effect buying frequency of embroidery product. Its contribution is 15,45%..
PENGHINDARAN RISIKO KREDIT INVESTASI OLEH DEBITUR DI INDONESIA PASCA KRISIS 1997 Aloysius Deno Hervino
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 1 (2010)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2010.v14.i1.233

Abstract

This research aimed to estimate the short run and long run (steady state) model on credit market, which influenced on risk hindering behavior by debtor, and taking banking regulation into model as a shock. Analyzing on investment credit market is related with asymmetric information problem and dynamic decision. This research was using Autoregressive Distributed Lag Error Correction Model (ARDL-ECM) to analyze this behavior because all variables were integrated on different level. In the short run, the debtor behaviors is only influenced by real interest rate on rupiah working capital, and in the long run his behavior influenced by real interest rate on rupiah working capital, and expected on real national income. But debtor behavior do not influence by real interest rate on rupiah investment credit in short and long run. Banking regulation do not influence the investment credit risk hindering behavior on debtor. On average, every change in explanatory variables need 24 days by debtor to adjust his behavior on investment credit market.
KONTRIBUSI KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PUBLIKASI SUSTAINABILITY REPORT Muhammad Khafid; Mulyaningsih Mulyaningsih
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 3 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2015.v19.i3.129

Abstract

Sustainability report adalah laporan sukarela untuk menyajikan laporan tanggung jawab perusahaan  aspek  sosial,  ekonomi,  lingkungan. Tercatat ada sekitar 47,1% perusahaan industri pertambangan yang membuat laporan keberlanjutan secara sukarela. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan, dewan direksi, komite audit, dan governance committee terhadap publikasi sustainability report. Populasi penelitian ini adalah seluruh perusahaan industri pertambangan terdaftar di Bursa Efek Indonesia 2011-2013. Teknik pengambilan sampel dengan purposive sampling. Sampel yang masuk kriteria sebanyak 17 perusahaan. Unit analisis sampel untuk tahun 2011-2013 sebanyak 51 annual report. Metode analisis data penelitian ini yaitu regresi logistik. Hasil pengujian menunjukkan bahwa variabel profitabilitas, ukuran perusahaan, dan governance committee, berperan positif terhadap publikasi sustainability report. Leverage, dewan direksi, dan komite audit tidak berpengaruh terhadap publikasi sustainability report. Saran untuk penelitian selanjutnya dengan memperhatikan kualitas isi pengungkapan dari publikasi sustainability report sesuai pedoman GRI. Selain itu sebaiknya menggunakan pengukuran yang berbeda sebagai proksi dari variabel atau mempertimbangkan faktor ekonomi, seperti perubahan kurs tingkat bunga, atau tingkat inflasi untuk menghasilkan penelitian yang lebih baik.
KEMAMPUAN AKRUAL DAN ARUS KAS MEMPREDIKSI HARGA SAHAM MELALUI PERSISTENSI LABA Muhammad Wahyuddin Abdullah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 3 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2011.v15.i3.373

Abstract

The objective of research seems to examine the effect of accrual and cash flow components in predicting earnings persistence. Research also aims at observing the effect of earnings persistence on stock prices, understanding the effect of accrual and cash flow components in predicting stock prices through earnings persistence. Hypotheses test considers contextual model and path analysis to connect the models in manner of causality. Research population includes manufacturing companies listed at Indonesia Stock Exchange in the financial reporting period 1999-2007. Judgment sampling criteria has been used to produce 51 companies with 5 observations for each company, resulting in data pooling of 255 companies. Empirical two model examination produces the probability of significant effect on endogenous variable, which is earnings persistence and stock prices. Individually, accrual and cash flow components have significant effect in predicting earnings persistence, earnings persistence as sustainable earnings prospect have shown significant effect on stock prices. The examination against accrual component ability in predicting stock prices indicates the coefficient of earnings persistence path as a significant mediator. The observation against cash flow component ability in predicting stock prices, however, does not show the coefficient of earnings persistence path as the significant mediator.
HARGA MINYAK BUMI DAN EMAS DUNIA SEBAGAI PENENTU PERGERAKAN INDEKS SEKTORAL DI BEI PERIODE 2011 - 2015 Isti Fadah; Dayu Kristianto; Novi Puspitasari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 4 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2017.v1.i4.2685

Abstract

Kenaikan harga minyak bumi meningkatkan biaya produksi perusahaan, sehingga harga barang yang dijual akan naik. Kenaikan harga barang berpengaruh langsung terhadap penjualan produk, yang selanjutnya berdampak pada keuntungan dan harga saham perusahaan.  Faktor lain yang berperan penting dalam perekonomian adalah harga emas. Harga emas dunia berpengaruh terhadap pergerakan indeks harga saham. Penelitian ini bertujuan untuk menganalisis pengaruh perubahan harga minyak bumi dan emas dunia terhadap pergerakan indeks saham sektoral. Populasi penelitian adalah Indeks Saham Sektoral, dengan menggunakan metode purposive sampling menghasilkan sampel 6 sektor saham. Data sekunder yang digunakan berupa harga minyak bumi west texas intermediate, harga emas london gold p.m. fix, dan data indeks saham sektoral tahun 2011-2015. Analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa harga minyak bumi berpengaruh negatif signifikan pada 4 sektor, yaitu sektor industri dasar dan kimia, sektor aneka industri, sektor properti dan real estate, serta sektor infrastruktur, utilitas, dan transportasi. Sedangkan harga emas dunia tidak berpengaruh signifikan terhadap keenam sektor. Penelitian selanjutnya disarankan untuk mem- perpanjang periode penelitian sehingga diperoleh gambaran yang lebih baik tentang kondisi pasar modal.

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