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INDONESIA
Jurnal Equity
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 02168545     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EQUITY mempublikasikan hasil penelitian dibidang ilmu akuntansi.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 20 No 1 (2017): EQUITY" : 6 Documents clear
PENGARUH LABA PER SAHAM, NILAI BUKU EKUITAS DAN ARUS KAS OPERASI TERHADAP HARGA SAHAM Puspita, Yumna; samin, Samin
EQUITY Vol 20 No 1 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.889 KB) | DOI: 10.34209/equ.v20i1.488

Abstract

This study was conducted to examine the effect of variable Earning Per Share, Book Value of Equity, and Cash Flow of Operation on the Stock Price in manufacture sector listed on the Indonesia Stock Exchange (IDX) during the period 2012-2014. The data obtained in this study were published financial statements. The population in this study amounted to 44 companies and 132 samples obtained from 44 companies during the 3 years of observation. Techniques in sampling using purposive sampling method. The analysis technique used is multiple linear regression to examine the effect between dependent and independent variables and hypothesis testing using the simultan test and parsial test with a confidence level of 5%. The results showed that simultaneous Earning Per Share, Book Value of Equity, and Cash Flow of Operation have a significant effect on the Stock Price. While the partial test results showed that Earning Per Share, book value of Equity and Cash Flow of Operation have significant effect on the Stock Price.
INTERAKSI BUDAYA ETIS DAN KECERDASAN SPIRITUAL PADA HUBUNGAN MUATAN ETIKA DAN PERILAKU ETIS MAHASISWA (Survey pada Pendidikan Vokasi Akuntansi di Yogyakarta) Y, Rahmawati Hanny
EQUITY Vol 20 No 1 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.214 KB) | DOI: 10.34209/equ.v20i1.484

Abstract

This study aims to analyze the interaction of ethical culture, spiritual intelligence, ethical content, and students' ethical behavior. The population in this study is a student at one of the leading accounting vocational education institutions in Yogyakarta. Sampling technique in this research use purposive sampling. The number of samples in this study was 368 respondents. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that the content of ethics affect the student's ethical behavior. The interaction of ethical culture on the relationship between ethical content and ethical behavior suggests it can strengthen its influence. Similarly, the interplay of spiritual intelligence that demonstrates can strengthen the relationship between ethical content and student ethical behavior.
IMPLEMENTASI PSAK 16 PADA ENTITAS PERBANKAN BUMN Simorangkir, Panubut
EQUITY Vol 20 No 1 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.028 KB) | DOI: 10.34209/equ.v20i1.489

Abstract

Fixed assets are certainly instrumental to the activities of a company, for servicecompanies, for trading companies, as well as industrial companies. Value on fixed assets is not small. Therefore, it affects the company both in the statement of financial position and profit and loss of the company. The cost on a fixed asset will decrease due to the usage of the property, plant and equipment. The provisions governing property, plant and equipment are listed in PSAK 16 (convergence with IAS 16). The results of this research and analysis that have been done in this research, it can be concluded that the implementation of PSAK 16 in state owned enterprises (BUMN) banking industry industry for the year 2014-2015 can be done smoothly although there are difficulties in the stages to ensure the occurrence of impairment and market pricing. In general, all BUMN entities have applied PSAK 16 in accordance with the appropriate.
PENGARUH UKURAN PERUSAHAAN, PRICE EARNING RATIO DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Aneka Industri yang Terdaftar di Bursa Efek Indonesia tahun 2011 - 2015) Henriansyah, Galih; Dharmayuni, Lita
EQUITY Vol 20 No 1 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.175 KB) | DOI: 10.34209/equ.v20i1.485

Abstract

The purpose of this study is to know the influence ofFirm Size, Price Earning Ratio, and Profitability to Firm’s Value in various industry companies listed in Indonesia Stock Exchange 2011-2015. The data in this research is secondary data obtained through the company's annual financial statements for the financial period ended 2011-2015. This study used 7 samples of various industry companies listed on the Indonesia Stock Exchange. Each company is a company that has published its financial statements and complete data regarding the variables that will be examined during the period 2011-2015. The sample is taken by using purposive sampling, that the selection of members of the sample based on certain criteria. The results showed that the influence of Firm Size and Price Earning Ratio are positive and not significant to the Firm’s Value, and the influence of Profitability are positive and significant to on the Firm’s Value.
PENGARUH LIKUIDITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hera, Maria Dominika Edo; Pinem, Dahlia Br
EQUITY Vol 20 No 1 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.231 KB) | DOI: 10.34209/equ.v20i1.486

Abstract

The purpose of this study was to examine the effect of liquidity and capital structure on firm value with profitability as intervening variable. The population in this study is the consumer goods sector companies listed in the Indonesia Stock Exchange from 2013-2016. Sampling technique using purposive sampling method, with samples produced as many as 20 companies from 37 companies of consumer goods sector. This hypothesis testing uses Path Analysis with E-Views 9.0 and a significance level of 5%. Test results of the testing showed that (1) liquidity has a significant effect on profitability with significance level 0,0192 < 0,05. (2) capital structure has a significant effect on profitability with a significance level of 0.0003 < 0,05. (3) liquidity has no effect on firm value because of the significance level of 0.09982> 0.05. (4) capital structure has a significant effect on firm value with significance level 0,0000 < 0,05. (5) profitability has a significant effect on firm value with significance level of 0.0001 < 0,05. (6) liquidity and capital structure has no effect on firm value through profitability because the indirect influence of both variables is smaller than direct influence.
PENGARUH OPINI AUDIT DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA PEMERINTAH KABUPATEN/KOTA DI INDONESIA Kusuma, Priyan Mardya; Kurnasih, Lulus
EQUITY Vol 20 No 1 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.852 KB) | DOI: 10.34209/equ.v20i1.487

Abstract

Due to the increasing authority of local governments, a systematic monitoring and evaluation system is needed to measure performance achieved by a local government. From the financial side, the Local Government Financial Report (LKPD) shows the accountability of a local government. With the quality of financial statements and information in it, it is expected that the performance of local government can increase. The purpose of this research is to know the influence between audit opinion and the characteristics of local government represented by variable of level of local government wealth, level of dependency on central government, and regional expenditure on local government performance. Samples were conducted on 440 district / city governments in Indonesia in 2015. The data analysis technique used is multiple linear regression. Based on the test results found that the level of local wealth have a positive effect on the performance of local government. The level of dependence on the central government negatively affects the performance of local governments. While the variables of audit opinion and regional expenditure do not affect the performance of local government.

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