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Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Published by Akademi Akuntansi YKPN Yogyakarta
ISSN : 14108224     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Wahana merupakan Jurnal Ekonomi, Manajemen dan Akuntansi yang diterbitkan oleh Akademi Akuntansi Yayasan Keluarga Pahlawan Negara sebagai media untuk mengkaji berbagai fenomena atau permasalahan maupun hasil penelitian yang berhubungan dengan Ilmu Ekonomi, Manajemen dan Akuntansi dalam arti luas. Jurnal WAHANA terbit setahun 2 kali, setiap bulan Februari dan Agustus.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 20, No 2 (2017)" : 5 Documents clear
PENGARUH KONSERVATISME AKUNTANSI PADA MANAJEMEN LABA Sri Ruwanti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 2 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.095 KB) | DOI: 10.35591/wahana.v20i2.128

Abstract

The result from Lin, Wu, Fang & Wun, (2014) show that the negative association between earnings management and institutional investor shareholdings. They find if corporate financial statements tend toward conservatism, institutional investor shareholdings could increase managers' incentive to manage earnings. Motivated from them, this study aims to analyze whether conservatism accounting has influence on earnings management. With use manufacture companies listed in Indonesia Stock Exchange (IDX) 2012-2015. The population of this study amounted 132 companies, where sample amounted 32 with sample selection criteria. I find that accounting conservatism has influence to earnings management. Keywords: Conversatism, earnings management
ANALISIS IMPLEMENTASI SUPPLY CHAIN MANAGEMENT TERHADAP KINERJA PERUSAHAAN MEBEL (Studi Pada Pada Himpunan Industri Mebel Dan Kerajinan Indonesia, Komisi Daerah Jepara Raya) Miswan Ansori
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 2 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.594 KB) | DOI: 10.35591/wahana.v20i2.129

Abstract

Furniture industry is an industrial sector that survive from economic crisis in Indonesia, because every year the demand for furniture products always increases with increasing population growth. Furniture industry in Jepara has become a regional identity for Jepara then it needs to be preserved. Supply Chain Management is a supply life cycle concept that integrates and coordinates the overall process of the  furniture company in preparing and delivering products or services ranging from suppliers of raw materials  to the company and then sent to consumers. With the existence of various stakeholder relations, relationships and the effects of information sharing, long-term relationships and integration process occurring between several parties related to the supply life cycle from and to the company are important variables in assessing Supply Chain Management's performance implemented by furniture companies in Jepara. Keywords: Supply Chain Management, Information Sharing, Long Term Relationship, Integration Process
DAMPAK STRUKTUR KEPEMILIKAN SAHAM TERHADAP NILAI PERUSAHAAN: Studi Empiris pada Perusahaan Manufaktur Go Public di BEI Tahun 2010-2014 Sapto Bayu Aji
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 2 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.102 KB) | DOI: 10.35591/wahana.v20i2.125

Abstract

This study examined the effect of ownership structure on firm value in manufacturing companies. The study was based on 110 companies listed under the Indonesia Stock Exchange (BEI). The empirical analysis of the study was limited to a period of five years from 2010 to 2014. Variable analysis used in this study is the ownership of institutional and managerial ownership is used as independent variables while the value of the company used as the dependent variable. Data was analyzed using descriptive statistics and regression. The study results found that variable of institutional ownership and managerial ownership has a positive effect on firm value. Keywords: Corporate Values, Institutional Ownership, Managerial Ownership
DAMPAK INFLASI TERHADAP INFORMASI LABA: KASUS GREEN INVESTMENT Ihda Arifin Faiz; Herman Legowo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 2 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.654 KB) | DOI: 10.35591/wahana.v20i2.126

Abstract

This study examines the impact of inflation on the usefulness of income considering market response. It’s proven that market responseon the usefulness of income information were affected income persistence, beta, corporate structure, income quality, growth opportunities, and informativeness of price, but there is no empirical evidence from inflation. Inflation is one factor that affects to decision making bias. MSCI global islamic indices was used as sample of green investment with range observation 2007 to 2014. The results of this study indicate that inflation has not affected on the usefulness of income in green investment corporation. Accordingly, market still considering nominal profit and managerial performance than economics aspect. Keywords: inflation, green investment, income information
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSRD) Wisnu Trijaya; Ernie Riswandari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 2 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.572 KB) | DOI: 10.35591/wahana.v20i2.127

Abstract

Companies are required to realize corporate social responsibility to the public, because the company is a part of society and the environment. This study aims to describe the influence af a company size, company age and the media disclosure Disclosure of Corporate Social Responsibility (CSRD) in Indonesia. The population in this study is a mining company listed on the Indonesia Stock Exchange (BEI) in 2011-2014. Sample of companies used in this study were 13 samples by purposive sampling method. In this study, data from independent variables such as company size, company age, media disclosure  and dependent variables in the form of the Disclosure of Corporate Social Responsibility (CSRD) analyzed with descriptive analysis, classic assumption test, t-test, multiple linear regression, coefficient of determination (Adjusted R2) using SPSS 21.The results showed that company size has an influence on the disclosure of Corporate Social Responsibility ( CSRD ) with a significance value of 0.014 . Age Company has a significant value of 0.000 so this variable has an influence on the disclosure of Corporate Social Responsibility ( CSRD ) . Disclosure Media has a significance value of 0.005 so that these variables affect the disclosure of Corporate Social Responsibility ( CSRD ). Based on these results , it was concluded that all variables x ie Company Size , Age and Disclosure Corporate Media affect the disclosure of Corporate Social Responsibility ( CSRD ) . Key Words: Disclosure of Corporate Social Responsibility, Company Size, Age, Media  disclosure.

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