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(JRAMB) Jurnal Riset Akuntansi Mercu Buana

akuntansi
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Published by Universitas Mercu Buana Yogyakarta

ISSN : 24601233 EISSN : 25484338 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

(JRAMB) Jurnal Riset Akuntansi Mercu Buana is a blind-reviewed journal published periodically twice a year (Mei and November). The journal publishes papers in the field of accounting and finance that give significant contribution to the development of accounting practices and accounting profession in Indonesia.

Arjuna Subject : -

Articles 7 Documents

Search results for , issue "Vol 1, No 2: November 2015" : 7 Documents clear

ANALISIS PENGARUH RESTRUKTURISASI KEUANGAN TERHADAP KINERJA PERUSAHAAN (Studi Kasus pada PT. Elnusa, Tbk) Hasim As’ari
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 1, No 2: November 2015
Publisher : Universitas Mercu Buana Yogyakarta

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh restrukturisasi keuangan terhadap kinerja perusahaan. Penelitian ini dilakukan pada PT. Elnusa Tbk. Jenis data yang digunakan dalam penelitian ini merupakan data sekunder yang telah dipublikasikan oleh Bursa Efek Indonesia melalui ICMD tahun 2006 sampai dengan 2013 dan pusat Referensi Pasar Modal (PRPM). Uji hipotesis menggunakan regresi linier berganda, asumsi klasik dan Uji T serta Uji F. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan likuiditas, leverage dan profitabilitas sebelum dan sesudah restrukturisasi dan restrukturisasi tidak memberikan pengaruh signifikan terhadap kinerja perusahaan baik secara parsial maupun bersama-sama. Kata kunci : restrukturisasi keuangan, kinerja perusahaan

Pengaruh gaya kepemimpinan dan system Pengendalian intern terhadap anggaran berbasis Kinerja pada blu universitas mataram Sri Wahyulina; Biana Adha Inapty
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 1, No 2: November 2015
Publisher : Universitas Mercu Buana Yogyakarta

This study aimed to examine the influence of leadership style and internal control system to the implementation of Performance-based budgeting. The study population is an administrative officer who works at the University BLU environment. The sampling technique in this research using purposive sampling method, which is only the employees associated with the implementation of performance-based budgeting, starting from preparation to budget accountability. Data obtained by distributing questionnaires to 50 respondents who fit into the criteria of the samples. Analysis of data using Multiple Linear Regression Analysis. The results showed that the style of leadership and internal control system has positive influence on the implementation of performance-based budgeting. The better the leadership style accepted by subordinates, and the better the internal control system implemented in the management of financial institutions, the better the application of performance-based budgeting at the University of Mataram BLU. The implications of this study can explain the importance of leadership style factors, and internal control system in supporting the implementation of performance-based budgeting. As explained in the Theory X and Y.Keywords : performance-based budgeting, leadership style, internal control system, Public service agency.

DESENTRALISASI SISTEM PERPAJAKAN DALAM MENINGKATKAN EFISIENSI EKONOMI SEKTOR PUBLIK DAN KUALITAS PELAYANAN PUBLIK Bayu Rochmad
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 1, No 2: November 2015
Publisher : Universitas Mercu Buana Yogyakarta

ABSTRAK Penelitian ini akan mengukur sistem pengaruh desentralisasi perpajakan pada efisiensi ekonomi dari sektor publik dan kualitas pelayanan publik. Penelitian ini perlu dilakukan agar pajak daerah dapat diposisikan sejajar dengan pajak nasional. mensinergikan upaya yang telah dilakukan di tingkat nasional dengan upaya yang dilakukan oleh pemerintah daerah dalam menggali potensi pajak daerah di samping, dan meningkatkan kualitas pelayanan publik di sisi lain, perlu dilakukan dalam era desentralisasi fiskal di Indonesia saat ini. Analisis statistik menggunakan SEM (Structural Equation Modeling) dengan penggunaan Lisrel perangkat lunak komputer (Linear Structural Relationship) versi 8.72. Secara umum dapat disimpulkan bahwa pelaksanaan sistem desentralisasi model konseptual perpajakan dapat membuat peningkatan efisiensi ekonomi sektor publik dan kualitas pelayanan publik. Kata kunci: Sistem Desentralisasi perpajakan, efisiensi ekonomi sektor publik, kualitas pelayanan publik.

Analisis pengaruh current ratio, debt equity ratio, earning per share, kurs dan tingkat inflasi terhadap harga saham pada perusahaan manufaktur di lq45 Ibrahim Nurdin
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 1, No 2: November 2015
Publisher : Universitas Mercu Buana Yogyakarta

This research is an explanatory research conducted on the manufacturing sector in LQ45 during 2010-2014. The research entitled "Analysis of the Influence of Current Ratio, Debt Equit Ratio, Earning per Share, exchange rate and inflation rate towards Stock price in Manufacture Companies Listed in LQ45”. The purpose of this research is to analyze the influence Current ratio, debt equity ratio, earning per share, exchange rate and inflation rate on stock price manufacture companies in LQ45. This research uses multiple regression analysis as model to test the hypothesis. The population in this research are all manufacture companies listed in LQ45 from 2010 until 2014 with the total 12 companies. The samples were taken by using purposive sampling. However, the final samples in this research are 7 companies. The result of this research show that debt equity ratio and earning per share had positive effect on stock price, while current ratio, exchange rate and inflation rate had no significant effect on stock price.Keywords : stock prices, current ratio, debt equity ratio, earning per share, exchange rate, inflation rate

REAKSI PASAR ATAS PERUBAHAN SATUAN PERDAGANGAN DAN FRAKSI HARGA DI BURSA EFEK INDONESIA PADA TAHUN 2014 (Studi pada Sepuluh Sektor Industri di BEI tahun 2014) Damper Dwijo Siswoyo; Endang Sri Utami
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 1, No 2: November 2015
Publisher : Universitas Mercu Buana Yogyakarta

Mekanisme perdagangan di Bursa Efek Indonesia menjadi salah satu instrumen bagi pelaku pasar modal untuk masuk ke dunia investasi di Indonesia. Dalam perkembangannya BEI Self Regulatory Organization (SRO) berusaha untuk membuat kebijakan yang terbaik bagi pasar modal di Indonesia. Pada tanggal 6 januari 2014 sistem perdagangan tentang satuan perdagangan dan fraksi harga saham dirubah oleh BEI. Menurut studi peristiwa, suatu pengumuman atau informasi di pasar modal diukur untuk membuktikan apakah informasi yang masuk ke pasar menimbulkan reaksi pasar. Oleh karena itu penelitian ini bertujuan untuk memperoleh bukti empiris mengenai reaksi pasar terhadap suatu pengumuman yang diukur dengan abnormal return dan trading volume activity. Penelitian ini termasuk studi peristiwa, menggunakan metode market adjusted method dalam mencari abnormal returnnya. Periode jendela yang digunakan adalah 8 hari sebelum peristiwa, 1 hari saat peristiwa dan 8 hari sesudah peristiwa. Jumlah sampel sebanyak 59 emiten dari sepuluh sektor industri berdasarkan JASICA, yang terdaftar di BEI Tahun 2014. Data yang digunakan sekunder dari data pasar Bursa Efek Indonesia yang kemudian diolah dengan one sampel kolmogorov-smirnov dan paired sampel t-test untuk mengetahui ada tidaknya perbedaan average abnormal return (AAR), rerata trading volume activity(TVA) sebelum dan sesudah peristiwa. Hasil dari penelitian ini membuktikan bahwa sepanjang periode pengamatan tidak terdapat perbedaan antara AAR sebelum dan AAR sesudah peristiwa. Dan terdapat perbedaan rerata TVA sebelum dan rerata TVA sesudah peristiwa pada lima sektor industri yaitu sektor pertanian, sektor aneka industri, sektor industri barang konsumsi, sektor properti dan real estate, dan sektor insfratruktur, utilitas dan transportasi. Kelima sektor ini menunjukan aktivitas volume perdagangan yang meningkat sesudah terjadinya peristiwa. Secara garis besar penelitian ini membuktikan bahwa pengumuman tidak sepenuhnya mempunyai kandungan informasi yang material untuk membuat pasar bereaksi sehingga menambah keuntungan bagi investor dan meningkatkan likuiditas saham. Kata kunci: satuan perdagangan dan fraksi harga saham, studi peristiwa, sepuluh sektor industri, abnormal return, trading volume activity

Determinan yang mempengaruhi kualitas laba pada perusahaan manufaktur di indonesia (analisis sebelum dan sesudah adopsi ifrs) Agus Khazin Fauzi; Endar Pituringsih; Biana Adha Inapty
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 1, No 2: November 2015
Publisher : Universitas Mercu Buana Yogyakarta

This research is aimed at examining and analyzing the effect of investment opportunity set (IOS), liquidity, leverage and accounting conservatism on the quality of profit at manufacturing company before and after the adoption of IFRS. This research was classified as associative research. The samples used are 52 manufacturing companies registred at Indonesian Stock Exchange during the period of 2008-2013. The analysis employed multiple linear regression and paired sample t-test. The research showed that IOS variable and liquidity do not significantly affect on the quality of profit before and after the adoption of IFRS. While, leverage variable does not significantly affect the quality of profit before the adoption, but it does significantly after the adoption. Then, accounting conservatism variable had significantly affect on the quality of profit before and after the adoption of IFRS. The paired sample t-test showed that there is difference in quality of profit, liquidity, and accounting conservatism before and after the adoption of IFRS. While this research showed that IOS and leverage are different either before or after the adoption of IFRS.Keywords : quality of profit, investment opportunity set (IOS), liquidity, leverage and acounting conservatism.

Analisis perbandingan kinerja keuangan perusahaan prospector dan defender (studi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode tahun 2010-2012) Erina Sudaryati; Farida Amelia
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 1, No 2: November 2015
Publisher : Universitas Mercu Buana Yogyakarta

In an increasingly competitive conditions, companies are required to develop strategies to create competitive advantage. Miles and Snow devide firm’s strategy into four types, which are prospector, defender, analyzer and reaction, with prospector and defender as the two extremes strategies.The determination of the company’s strategy both prospector and defender will have an impact on corporate performance, especially the company’s financial performance. The objectives of this research are to empirically examine the differences in financial performance between prospector and defender firms. Financial performance are measured by sales growth, income growth, dividend payout ratio, and return on investment. The definite selection between prospector and defender firms using 3 (three) control variables are employee growth to total net sales ratio (EMPSAL), price to book value ratio (PBV), and capital expenditure to total asset (CAPTA). Population of this research are the manufacturing firms listed in Indonesian Stock Exchange in 2010 to 2012 which number of population that used were 136 firms. The samples are collected using purposive sampling method. Selection of sample types prospector and defender analyzed using cluster analysis of the three variables that exist. Financial performance data in this study were analyzed using Mann-Whitney test with the help of software SPPS 17.0. The result of this research show that 38 firms become the samples, 21 firms are categorized as prospectors and 17 firm are categorized as defenders. Average sales and income growth of prospector firms are higher than defender firms, the result is significant. Dividend payout ratio and Return On Investment of prospector firms are smaller than defender firms, the result is significant.Keywords: Prospector and Defender, Sales Growth, Income Growth, Dividend Payout, Return On Investment

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