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Jurnal Equity

equity
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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 206 Documents

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ANALISIS PERBEDAAN RELEVANSI NILAI DARI NILAI BUKU EKUITAS DAN LABA PER LEMBAR SAHAM TERHADAP HARGA SAHAM PADA PERIODE SEBELUM DAN SESUDAH PENERAPAN SAK BERBASIS IFRS simorangkir, panubut
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 19, No 1 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study was conducted to examine whether the implementation of GAAP-IFRS based results of any difference relevance of equity book value and share earnings, using the market price of the stock as the dependent variable, the equity book value and share earnings as an independent variable, and the periods before and after the application of GAAP-based IFRS. The analysis uses panel data regression analysis with random effects models. This research was conducted on 51 manufacturer companies listed on the Stock Exchange the period prior to the application of IFRS-based IFRSs 2008-2010 and after the application of GAAP-IFRS based in 2012-2014. The study found that in the period of after the implementation of GAAPIFRS based the relevance of equity book value increased against the market price of the shares, while the relevance of share earnings experienced a significant decrease in stock market prices

PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA PERUSAHAAN Chintya, Chintya
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

The purpose of th is study was to test empirically the influence of Intellectual Capital and Corporate Sociall Responsibility Disclosure to the performance of companies in Indonesia. Intellectual capital is measured using Pulic method (VAIC) and Corporate Social Responsibility Disclosure measured by using CSDI (CSR Index). Company performance is proxied with company profitability that is measured by Return on Assets. Data used in this study is secondary data, consist of annual reports, financial reports, and sustainability reports. The sample used in this study was chosen by using purposive sampling method with the aim to get the sample according to the criteria. The sample in this study amounted to 76, which consisted of 19 manufacturing companies of the basic and chemiccal industry sectors during the period 2013 to 2016. The results showed that intellectual capital and corporate social responsibility disclosure positively affect the financial performance of the company

DETERMINASI PEMBIAYAAN MUSYARAKAH Oktaviyori, Regi; Praptiningsih, Praptiningsih
Jurnal Equity Vol 18, No 1 (2015): Januari-Juni 2015
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study aims to examine the determination of musyarakah financing in Bank Syariah Mandiri (BSM) period March 2008-December 2011. The data is obtainedbased on bank finance reporting that at publication. It is gained sample amount of 44 months. The analysis technique used here is multiple linier regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. The result of this research is Third Parties Fund (DPK) and return gives significantly on musyarakah financing. The return on asset is not significant to musyarakah financing. By simultaneous, musyarakah financing give significant influence on the level of Third Parties Fund, return and return on asset.

RASIO KEUANGAN DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN PERTAMBANGAN BATUBARA Sidabalok, Eva Lisnawati; Deviyanti, Dwi Risma; Ginting, Yoremia Lestari
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 20, No 2 (2017): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

The purpose of this study was to analyzed how much influence the return on assets (ROA), current ratio (CR), and debt ratio (DR) to the financial distress of coal mining companies listed in Indonesian Stock Exchange the period of 2010 – 2015. This study used secondary data obtained from IDX website with data collection method of purposive sampling then obtained 35 data sample research. Method of data analysis in this research is multiple linear regression analysis. Result of this research is return on assets (ROA) have significant positive effect to financial distress, current ratio (CR) has no positive significant effect on financialdistress, and debt ratio (DR) has a significant negative effect on financial distress of coal mining company. The results of this study obtained R square value of 0.869 which means the company’s financial distress condition can be predicted by using the four independent variabels.

PENGARUH LEVERAGE, KESEMPATAN BERTUMBUH DAN UKURAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA Alifiana, Meita; Praptiningsih, Praptiningsih
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 19, No 2 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study aims to examine the variables of leverage, growth opportunities and the size of the companies that influence the earnings response coefficient. The purpose of the research is to empirically test the influence of Leverage, Growth Opportunities and Firm Size towards Earnings Response Coefficient. This research used 60 property & real estate companies listed on the Indonesia Stock Exchange in 2012-2014. The sampling technique used in this research was purposive sampling, based on criteria there are 35 companies and tested with multiple regression analysis. The type of data used is secondary data obtained from www.idx.co.id and www.yahoo.finance.com. These result indicate that that Leverage, Growth Opportunities and Firm Size has no significant effect on the Earnings Response Coefficient. The ability of independent variables (Leverage, Growth Opportunities and Firm Size) in explaining the dependent variable (Earnings Response Coefficient) is 0,9%. The remaining 99,1% is explained by another variables such as systematic risk, earning persistance, profitability, voluntary disclosure, auditor quality and others.

DETERMINASI RASIO KEUANGAN TERHADAP RETURN SAHAM Syaiful, Dian Yunita
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 19, No 1 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Return or the return on investment is a prime destination for investors in investing at a company. Stock investment will provide a benefit or return by the way, is the first to sell the stock until the price is strong, often referred to as capital gains or waiting dividend, which is part of the company profits are distributed to shareholders. The company's financial statements can be used as a basis for investors to take a decision to invest in shares in a particular company by taking into account financial ratios of the company. This study aims to determine the effect and significance of the test ratio Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price Earning Ratio (PER) to return stock in LQ-45. period in this study is from the year 2009 until 2013. model of analysis used is multiple linear regression. The results showed partially significant effect on stock returns is the Current Ratio (CR), Return on Equity (ROE), and Price Earning Ratio (PER) where ROE is the dominant variable significant positive effect on stock returns. Simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price Earning Ratio (PER) has an effect on stock returns by 59%, while 41% are influenced by other factors not examined in the study this.

HUBUNGAN KESULITAN KEUANGAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016 Feldo, Ferix; Rinaningsih, Rinaningsih; Yuliati, Retno
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This research aims to know how the relationship between financial distress as measured by manajemen laba using Discretionary value Accruals (DA). This research use quantitative approach and the population used is the all of company listed in the Indonesian Stock Exchange period 20102016. Research conducted using multiple linear regression. The result of the research indicate (1) there is a negative significant relationship between financial distress in distress1 category characterized by a negative net income during the current year with warnings management. (2) there is no significant relationship between financial distress in distress2 category characterized by negative working capital during the current year with manajemen laba, (3) there is on relationship between financial distress in distress3 category characterized by negative net income and working capital during the current year withmanajemen laba.

MINAT MAHASISWA AKUNTANSI MERAIH GELAR PROFESI CHARTERED ACCOUNTANT (CA) Simorangkir, Panubut
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

The purpose of this study was to obtain an overview of the knowledge and interests of students following the PPAk. This research was conducted by distributing research instruments in the form of questionnaires that were given directly to students who would complete their studies in the S 1 Accounting study program. Students who willbe asked to become respondents are asked to fill out a questionnaire. Grade Point Average (GPA) of students who are respondents above 3.25. The results showed that the existence of PPAk was not fully understood so that there were differences in motivation among respondents. Relevant students are very strongly influenced by the desire to get a job / career, whereas for extension students who generally have worked the interest in obtaining a CA degree is motivated by other than a desire for a career but also a desire to improve the quality of professionalism in accounting. Thus, it seems that the extension of students' understanding of the existence of PPAk is more comprehensive compared to regular students.

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: Jurnal Ekonomi, Manajemen, Akuntansi Vol 20, No 1 (2017): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

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 PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP LAMA WAKTU LAPORAN AUDIT Putri, Syifa Tamara; Samin, Samin
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 19, No 1 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study aims to test and provide empirical the effect of profitability, leverage and firm size of the audit report lag. The population in this study is a sub company property and real estate sectors listed on the Indonesia Stock Exchange 2012-2014. Sample of 34 companies was selected by purposive sampling method. The data used in this study as much as 102 samples. This study uses several stage of calculation, using outlier test that is by converting the data into a standardized score or so-called z-score. After going through the process of outlier samples were chosen in this study to 93 samples. Analysis of the data using multiple linear regression with a significance level of 5% and determine the hypothesis used t test and f test. The results test showing that profitability, leverage and firm size are simultaneous positive and significant effect on audit report lag. The results test this study indicate that profitability has significance on audit report lag are partial. Meanwhile leverage and firm size has no significance on audit report lag

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Jurnal Equity

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jurnalequity@upnvj.ac.id

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Journal Mail Official
krisno.septyan@upnvj.ac.id

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Location
Kota depok,

Jawa barat

INDONESIA