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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 208 Documents

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ANALISA PERAN MODERASI AUDIT TENURE DALAM HUBUNGAN ANTARA ORIENTASI KESALAHAN INDIVIDU DAN IKLIM KESALAHAN ORGANISASI TERHADAP PENANGANAN KESALAHAN PADA AUDITOR INSPEKTORAT KEMENTERIAN DI INDONESIA Mintoyuwono, Danang
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 2 (2015): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

The auditor’s error handling strategy as auditor behavior after detecting an auditee’s error has significant impact on repeat error finding especially unintentional errors. The purpose of this study was to investigate factor determining error management as auditor error handling strategy from organizational and individual aspect also investigate moderation role of audit tenure. 103 government auditor involve in this study as respondent collecting via convenience sampling, with linear regression and interaction moderated regression as data analysis method. Result of this study shows both organizations’ error climate and person’s individual error orientation has positive significant impact on error management as auditor error handling strategy otherwise moderation of audit tenure have no empirical evidence. Thus error management is conducting by auditor in an open climate organization with greater person’s individualerror orientation.

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

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.

Analisis Kinerja Keuangan Terhadap Harga Saham pada Industri Loga yang Terdaftar Di BEI Sauqi, Muhammad Irfan; Wahyuningtyas, Endah Tri; Agustina, Heni
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 22, No 1 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

The purpose of this study is to determine the financial effect proxy through Current ratio, Debt Equity Ratio, Return On Asset, Return On Equity, Return On Investment and Net Profit Margin Against Stock Price of the Company and the like mentioned in Indonesia Stock Exchange. The sample used in the study amounted to 16 companies from a total of 18 companies, for the techniques used in the study using multiple regression analysis. The test results show the variable Current Ratio, Debt Equity Ratio, Return On Asset, Return On Equity, Return On Investment and Net Profit Margin simultaneously affect the stock price of metal companies and the like listed on the Indonesia Stock Exchange, with the results obtained F- count as 5,948 with significant 0.000 < 0.05. Which means the relationship between the independent variables Current Ratio, Debt Equity Ratio, Return On Asset, Return On Equity, Return On Investment and Net Profit Margin together have a close relationship to stock prices.

UNDER/OVER HARGA PASAR SAHAM BBNI TERHADAP NILAI PERUSAHAAN Simorangkir, Panubut
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 2 (2015): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study was conducted to determine whether the company's performance BBNI reflected in the market price of its shares. An assessment of the share price calculated by the method BBNI Discounted Earnings Approach. The approach used is the analysis of top-down where the approach begins with a macroeconomic analysis, industry analysis and then proceed with the analysis of the company, analysis of financial projections for the next few years and then analyzes the determination of the intrinsic value of the company with a variety of basic assumptions gained through the process of collecting the data secondary. Based on the results of the calculation of the valuation by Discounted Earnings Approach at the end of 2014 should BBNI stock price of Rp 6.653, while in reality the closing price at the end of 2014 amounted to Rp 6.100, which means that the undervalued share price. Price estimasian of valuation calculations with Discounted Earnings Approach indicates that BBNI share intrinsic value at the end of 2015 should be in the range of Rp. 8.654

Pengaruh Media Exposure Tehradap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Terdaftar di BEI Sparta, Sparta; Rheadanti, Desak Kadek
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 22, No 1 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Social and environmental responsibility becomes one of the components of corporate disclosure listed on Indonesia Stock Exchange (BEI). This study examines the factors that influence the disclosure policy of social and environmental responsibility to manufacturing companies on BEI by expanding disclosure items. Factors suspected to affect social and environmental responsibility disclosure policies are media exposure, firm size, profitability and leverage. The research sample is a manufacturing company that discloses social and environmental responsibility in the period 2013-2015. The number of sample companies is 31. The number of observations used is 93 observations. The disclosure policy of social and environmental responsibility is measured by the disclosure index. This index is measured by the disclosure item in the Reporting Guidelines contained in General Repoting Initiatives (GRI). Hypothesis testing is done by multiple regression analysis. The test results fail to prove the effect of media exposure, firm size and profitability on the disclosure of social and environmental responsibility.

Pengaruh Corporate Governance Terhadap Kualitas Environemtal Disclosure Kholmi, Masiyah; Sumarji, Siti Aminah; Zubaidah, Siti
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 22, No 1 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study aims to examine the effect of corporate governance on environmental disclosure quality in companies listed on the Indonesia Stock Exchange and become PROPER participant for the period 2017. The research sample numbered 25 with purposive sampling technique. Data collection techniques with secondary data. Data is taken in the form of published data on the official website of the Indonesia Stock Exchange. Data analysis uses Partial Least Square, While testing the hypothesis using the outer model and inner model. Based on the results of the study found corporate governance have a positive effect on environmental disclosure quality.

Analisis Kinerja Keuangan Perusahaan dengan Menggunakan Altman Z Score dan Pengaruhnya Terhadap Harga Saham Salsabila, Nadia Bella; Wahyudi, Wahyudi
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 22, No 1 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This research is a quantitative research that aims to analyze company’s inancial performance using Altman Z Score and also to determine the effect of the Altman Z Score variable on stock prices. The population in this study are consumer goods industry companies in 2016-2017 which are listed on the Indonesia Stock Exchange (IDX). The samples taken were 72 companies with purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis with IBM SPSS 23 program and a significance level of 5% (0.05). The results of this study indicate that (1) Z score of 72 samples of companies listed on the Indonesia Stock Exchange (IDX) in 2016 2017 Obtained 4 companies in the unhealthy category, 9 companies in the gray area category (unsound), and 59 companies in the healthy category (2) RETA, EBITA, and BVEBVTL variables affect stock prices while WCTA and Z Score variables do not affect stock prices.

Pengaruh Debt Covenant dan Political Cost Terhadap Konservatisme Akuntansi Iskandar, Okto Reyhansyah; Sparta, Sparta
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 22, No 1 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This research aims to understand and analyzes the effect of debt covenant, bonus plan, and political cost against company’s accounting conservatism. Independent variable for which used in this research was debt covenant measured by the ratio of leverage, bonus plan measured by company share ownership by managers, and political cost measured by the size of the company.While the dependent variable measured by accounting conservatism. The sample selection is using purposive sampling method, in order to obtain 36 observations of manufacturing company which narrowed to subsector industrial consumer goods and consistently listed at Indonesia Stock Exchange during the period 2012-2015. This research uses secondary data from company financial statements obtained from the Indonesia Stock Exchange. Multiple linear regression technique is used in this research to achieve analytical results. The result showed that debt covenant have negative insignificant effects to accounting conservatism, bonus plan have negative and significant effects to accounting conservatism, and political cost it has positive effects and significantl to accounting conservatism.

PENGARUH FIRM SIZE, DEBT RATIO DAN CAPITAL ADEQUACY RATIO TERHADAP PROFITABILITAS Suryati, Diah; Yetti, Fitri
EQUITY Vol 18, No 2 (2015): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study examind the effect of firm size, debt ratio and capital adequacy ratio in the banking companies listed in Indonesia Stock Exchange (IDX) during 2011 - 2014. The methodology in this research is descriptive quantitative by using multiple regression analysis. This model is a statistical analysis tool that is used to describe the effect of independent variables on the dependent variable (partially and simultaneously). In partial results of the study concluded that the profitability of using formulas return on assets, the ratio of financial performance in banking that firm size has a positive and significant impact on profitability. And the debt ratio has a negative and significant impact on the profitability of the banking company. The higher firm size will lead to improved profitability in the banking company, the higher the debt ratio will cause a decrease in the profitability of the banking company. While the capital adequacy ratio has no significant effect on profitability. Simultaneously, the influence of three independent variables on profitability in the banking company is 30.5 percentage points.

PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Rachman, Heddy Arif; Nopiyanti, Anita
EQUITY Vol 18 No 2 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

The purpose of this study was to examine the influence of probability, leverage, and company size to corporate social responsibility disclousure. The independent variables in this study is probability, leverage, and company size. The dependent variable in this study is the corporate social responsibility disclousure, with years of research for 2010-2013. The sample in this study is mining companies that go public in Indonesia Stock Exchange (BEI) and have reported the corporate social responsibility disclosure activities. There are 36 samples by purposive sampling method. This study uses multiple linear regression analysis. The results showed that there was no significant relationship between profitability and leverage on the disclosure of corporate social responsibility. Instead, there is a significant influence in the presence of company size on disclosure of corporate socialresponsibility.

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Contact Name
Jurnal Equity

Contact Email
jurnalequity@upnvj.ac.id

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

Editorial Address
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Location
Kota depok,

Jawa barat

INDONESIA