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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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PENGARUH KOMITMEN PROFESIONAL, LOCUS OF CONTROL, KESERIUSAN PELANGGARAN DAN SUKU BANGSA TERHADAP INTENSI WHISTLEBLOWING (Studi Empiris pada Pemerintahan Daerah DKI Jakarta) Ridho, Muhammad Sidqi; Rini, Rini
EQUITY Vol 19 No 1 (2016): 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 professional commitment,locus of control, seriousness of wrongdoing and ethnic group on whistleblowingintentions. The respondents in this research is financial staff in working units of local government (SKPD) DKI Jakarta. The sample in this research were 39 financial staff in 7 working unit of local government (SKPD) DKI Jakarta. The method of determining the sample uses convenience sampling method. Methods of analysis to test the hypothesis is multiple regression analysis. The results showed that the seriousness of wrongdoing affect the whistleblowing intentions. However, professional commitment, locus of control and ethnic group have no effect on whistleblowing intentions.

PENGARUH UKURAN DEWAN KOMISARIS DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY Akbar, Jordy Pamungkas; Taufiq, Eindye; Murtatik, Sri
EQUITY Vol 18 No 2 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study was conducted to examine the effect of variable Board Of Commissioner and Profitability On Corporate Social Responsibility. The population in this study amounted to 39 mining companies go public registered on the Indonesia Stock Exchange during 2009 to 2013. Samples were obtained in this study of 10 companies selected with a three years observation period by purposive sampling method. The data obtained from the company’s annual report published. The analysis technique used in this study is a multiple linear regression and hypothesis testing using the classical assumption test , t - and F - statistics with a significance level of 5%. The results showed that all the independent variables that Board Of Commissioner and Profitability proved to be a significant on Corporate Social Responsibility.

PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL INTERVENING Jaya, Ajun Daruri; Zulfikar, Rudi; Astuti, Kurniasih Dwi
EQUITY Vol 21 No 1 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study aimed to analyze the influence of Independent Comission er and manajerial ownership on financial performance with accounting conservatism as an intervening variable. Independent Comissioner is m easured by total Independent Comissioner divided by total Independent Board, manajerial ownership is measured by share owned by mana jemen divided by total outstanding share, financial performance is proxied with Return On Asset and accounting conservatism is proxied by the Book to Market Ratio. The sample in this study are as many as 174 companies, and samples u sed in this study is a manufacturing company listed on the Indonesia Stock exchange during 2012-2016. The statistical method used is regression analysis with path analysis. The results show that better corporate governance, in terms of greater of independence commissioner and manajerial ownership shows to be a direct relation tofinancial performance. On the other hand , manajerial ownership lowered the financial performance via accounting conservatism. Howeever, in terms of greater independent commissioner does not lowered the financial performancce via accounting conservatism.

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Daerah Fatimah, Nabiyatun Nur; Nopiyanti, Anita; Mintoyuwono, Danang
EQUITY Vol 22 No 2 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Daerah. Penelitian ini menggunakan data Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Dana Bagi Hasil Kabupaten dan Kota di Provinsi Jawa Timur sebagai sampel. Pemilihan Kabupaten dan Kota dilakukan secara acak setelah menentukan jumlah sampel yang dapat diterima yaitu 100% dari seluruh jumlah Kabupaten dan Kota di Provinsi Jawa Timur. Pengujian hipotesis dalam penelitian menggunakan Analisis Regresi Linear Berganda dengan program SPSS dan tingkat signifikansi 5% (0,05). Hasil dari pengujian menunjukkan bahwa variabel Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh signifikan terhadap Belanja Daerah. Sedangkan variabel Dan Alokasi Khusus dan Dana Bagi Hasil berpengaruh tidak signifikan terhadap Belanja Daerah sehingga besar kecilnya penerimaan dana alokasi khusus atau dana bagi hasil tidak signifikan pengaruhnya terhadap belanja daerah.

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

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.

PENERAPAN AKUNTANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GEREJA KRISTEN EQUITY JAWA WEDI Prabowo, Wahyu Jati Agung; Kurniasih, Lulus
EQUITY Vol 20 No 2 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study discusses the application of accounting, accountability andinternal control contained in the Gereja Kristen JawaWedi Klaten, because a lot of corruption in religious institutions. The purpose of this study was to analyze and evaluate the implementation of accounting, accountability and internal controls exist in Gereja Kristen Jawa Wedi Klaten. The method used in this research is qualitative descriptive method, that is by direct observation, interviews, and literature. This research was conducted in Gereja Kristen JawaWediKlaten which is a non-profit religious organization. Research results obtained Gereja Kristen Jawa Wedi Klaten namely the application of accounting, accountability, and internal controls are already well underway, but there are some shortcomings that reporting is not in accordance with IAS 45, the employee who is not competent, and yet there is a good division of labor

Pengadopsian Akuntansi Akrual di Pemerintah Daerah (Studi Kasus Pada Provinsi Banten) Aswar, Khoirul; ermawati, ermawati
EQUITY Vol 22 No 1 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Tujuan dari penelitian ini adalah untuk menguji pelaksanaan akuntansi berbasis akrual di Pemerintah Provinsi Banten. Penelitian ini berusaha untuk menjawab tiga pertanyaan penelitian: Pertama, manfaat yang diperoleh dari penerapan sistem akuntansi berbasis akrual, kedua, tantangan menerapkan sistem akuntansi berbasis akrual dan terakhir pra-kondisi penting untuk keberhasilan pelaksanaan akuntansi berbasis akrual. Penelitian ini mengambil desain penelitian deskriptif dengan menggunakan pendekatan studi kasus. Populasi dalam penelitian ini sebanyak 252 SKPD dan staf PKK. Data dianalisis menggunakan Software SPSS digunakan untuk analisis korelasi hubungan antara hasil yang diperoleh dari responden dan karakteristik demografi responden. Temuan menunjukkan bahwa manfaat terbesar berasal dari penerapan akuntansi berbasis akrual ditingkatkan manajemen aset dan meningkatkan konsistensi dan komparabilitas informasi keuangan yang dilaporkan. Tantangan utama yaitu kurangnya sumberdaya teknologi, sistem informasi, tingginya biaya, kurangnya sumberdaya yang memadai. Sedangkan prakondisi terdiri dari kemampuan teknologi informasi, konsultasi dan koordinasi, pembangunan kapasistas, perumusan baru dan amandemen kebijakan akuntansi. Terdapat korelasi positif yang signifikan ada antara manfaat, tantangan beserta prasyarat penerapan akuntansi akrual terhadap karaktristik demografi responden dari pengalaman kerja, kualifikasi akademik dan profesional responden.

PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG DAN DIVIDEND PAYOUT RATIO (DPR) TERHADAP NILAI PERUSAHAAN oktavia, Oky; Desmintari, Desmintari
EQUITY Vol 19 No 2 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study aimed to examine the effect of Profability, Policy Liabilities and Dividend Payout Ratio (DPR) of Company Value basic industry and chemical companies listed in Indonesia Stock Exchange period 2011 to 2014. The population in this study a number of 63 companies listed in Indonesia Stock Exchange. Data obtained from financial statements 2011 to 2014 that has been published. Obtained a total sample of 11 companies. The analysis technique used is multiple linear regression and hypothesis testing with constant 5%. The results showed that significantly effect profitability, policy liabilities does not have a significant effect and dividend payout ratio (DPR) does not have a significant effect. The coefficient of determination R square indicates 0.326 or 32.6% of explaining that the variable is explained by the variable company value and profitability, policy liability and dividend payout ratio (DPR) the remaining 67.4% is explained by other variables.

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 Vol 18 No 2 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional 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 CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Suhartini, Dwi; Megasyara, Ira
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This research aims to test the influence of corporate social responsibility (CSR) against the company's value and profitability, as well as how the influence of corporate social responsibility disclosures of the company's profitability as an intervening variable. There are about 70% Indonesia environmental damage caused by mining operations that implement CSR programs and mining companies can reduce the environmental impact of such business. This research uses a quantitative approach to the analysisof data by the method of partial least square (PLS). Population as many as six company the mining sector listed on the effect indonesia of 2012-2016 .A method of the sample collection use purpose of sampling , as many as 30 report a finance company. This research result indicates that csr not contributing to value of enterprise, but contribute to profitability. Profitability capable of being variable intervening between relations csr on the company, it means profitability high giving effect to the high value of enterprise.

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Jurnal Equity

Contact Email
jurnalequity@upnvj.ac.id

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

Editorial Address
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Location
Kota depok,

Jawa barat

INDONESIA