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INDONESIA
AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Published by Universitas Sriwijaya
ISSN : 19784392     EISSN : 26857030     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting Information System and Inovation 8. Business Ethics 9. Capital Market.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 6, No 2 (2012): AKUNTABILITAS" : 6 Documents clear
PENGARUH INFORMASI AKUNTANSI TERHADAP RETURN SAHAM: PERTIMBANGAN UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Edo Setiawan; Rochmawati Daud
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8765

Abstract

This research investigates six financial ratios (CR, DER, TAT, ROE, EPS, BVS) asaccounting information that being influence to stock return (measured by averageabnormal return), and how these effect simultanly and partially by considering the firmsize that based on total assets. Investigation is primarily focused on the value relevance ofaccounting information from 125 manufacturing firms at the Jakarta Stock Exchange in2004 and 2005. The t and F tests in multiple regression models are used to test hypotheses.The result of testing show that in 2004 there is no a significant effect but in 2005accounting information only explain stock return variation about 4.3%. Partially,in 2005there are only EPS and BVS have significant value under 10%. Testing by considering thefirm size show that significant value is only showed by third group in 2004 (19.2%) and2005 (17%). Partially, in 2004 and 2005, TAT (third group) inclined to become investor’sattention and other variables show various result.
RELEVANCE OF FINANCIAL RATIOS TO DETERMINE THE DIVIDEND YIELD IN MANUFACTURING COMPANY LISTED ON INDONESIA STOCK EXCHANGE 2005 - 2009 Eric Purniawan; Mukhtaruddin Mukhtaruddin
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8766

Abstract

This study aims to determine the effect of financial ratios information to predict theDividend Yield. The financial ratios are projected into five independent variables, namelyNet Profit Margin (NPM), Return On Equity (ROE), Return On Asset (ROA), Return Oninvestment (ROI), and Debt to Equity (DER), and one dependent variable, namelyDividend Yield (DY).The population in this research are all of manufacturing companies that listed onIndonesia Stock Exchange in 2009 as many as 139 companies. By using the purposivejudgement sampling, it was determined there are 25 companies that are used as researchsamples. All data used in this research are secondary data that obtained from theIndonesia Stock Exchange's official website. The data analysis tool in this research is alinier regression because the independent and dependent variable in this research is inpercentage ratios variable. The data analysis techniques in this research includedescriptive statistical tests, classical test assumption and the linier regression test bothsimultaneously or separately.From the analysis of hypothesis testing simultaneously, it can be concluded that allindependent variables in this research have significant effect against Dividend yield inmanufacturing companies that listed on Indonesia Stock Exchange (2005 – 2009) with asignificant level sig= 0,012. From the analysis of hypothesis testing separately, it can beconcluded that only two variables that have a significant effect against Dividend Yield,those are Net Profit Margin (NPM) and Return On equity (NPM) with a significant levelsig= 0,029 and sig=0,038, so those variables are reliable in predicting the level ofinvestment gains (Dividend Yield).
THE INFLUENCE OF AUDIT COMMITTEE QUALITY, BOARD OF COMMISSIONER’S QUALITY, INSTITUTIONAL OWNERSHIPS, MANAGEMENT OWNERSHIPS TOWARD EARNINGS MANAGEMENT PRACTICE AND FINANCIAL PERFORMANCE AND THE IMPLICATION TOWARD THE FIRM VALUE (Survey on The Go-Public Companies Listed in The Indonesian Stock Exchange) Harnovinsah Harnovinsah
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8767

Abstract

Financial report is an important factor for inventors to make investment decisionin capital market. The. Publicity of financial report which has relevant information fordecision making will be reacted by market player. Many investors and other users offinancial report do not pay attention to the process of publishing financial report, so itpushes the emergence of dysfunctional behaviours, like earnings managementpractices.The purpose of this research is to study and to find out empirically theresearch’s evidence about the influence of audit committee and board of commissioner’squality, institution and management ownerships toward earnings management practiceand financial performance and their implication toward firm value. The population of thisresearch is companies listed in Indonesian Stock Exchenge during the period 2007 – 2010in amount of 105 companies. Based on the criteria, there are only 60 companies chosen assample.The Method of analysis used in this research is path analysis, with the followinghypotheses: (1) The Audit committee and the board of commissioner’s quality, institutionand management ownership have influence on the earnings management practice. (2) TheAudit committee and the board of commissioner’s quality, institution and managementownership, the earnings management practice have influence on corporate financialperformance. (3) The earnings management practice and corporate financial performancehave influence on firm value.The results of this study indicate (1)The audit committeequality negatively influence on earnings management practice, (2) The board ofcommissioner’s quality negatively influence on earnings management practice (3) Theinstitutional ownership negatively influence on earnings management practice (4) themanagerial ownership negatively influence on earnings management practice but notsignificantly (5) simultaneously The audit committee quality, The board ofcommissioner’s quality, institutional ownership and managerial ownership, havesignificant influence on earnings management practice, and (6) earnings managementpractice positively influence on corporate financial performance but not significant, (7)earnings management practice positively influence on firm value, but not significant, (8)corporate financial performance positively influence on firm value.
DOMINASI AKAD MURABAHAH PADA PRAKTIK PENYALURAN DANA DI BANK SYARIAH Rita Yuliana; Shelly Febriana Kartasari
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8768

Abstract

Dominated murabahah contract phenomena in bank of sharia is really easy to see. Thisthing becomes an evidence that in doing its function of distributing funds, bank of shariajust tend to product which is not sharing benefit base. Further searching related onmotivation of sharia bank in distributing its funds to murabahah product shows thatmurabahah product for bank has level of risk that relatively low. But, for the customers onthat product has no different with credit which is given by conventional bank thatcommanded in giving a fixed margin. That margin calculation in fact still refer to level ofinterest in BI. The phenomena shows that the orientation of sharia bank still limited inprofit and obedience of islamic principle. While in social orientation, to increase thewelfare of society is still not performing well.
APAKAH BEBAN PAJAK TANGGUHAN DAPAT DIGUNAKAN UNTUK MENDETEKSI MANAJEMEN LABA? Tertiarto Wahyudi
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8764

Abstract

This paper evaluates the possibility of using deferred tax expense as an indicator todetect earnings management. If we assume GAAP allow greater discretion than taxationrules, and if we assume mangers exploit such discretion to manage income upward such away that does not affect taxable income, then the earnings management will generateaccounting-tax differences that increase deferred tax expense.Using data from the listed companies in the Jakarta Stock Exchange in fiscal yearof 2008, the result provides evidence that deferred tax expense is incrementally useful indetecting earnings management in the form of scaled earnings changes. In addition, totalaccruals and absolute abnormal accruals are also predictors for earnings management.
DESKRIPSI SISTEM DAN PROSEDUR AKUNTANSI PADA PERUSAHAAN DAERAH PT.SARANA PEMBANGUNAN MUARA ENIM Aspahani Aspahani; Ermadiani Ermadiani
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8769

Abstract

This study aims to create a common perception for the managers (management boardand all the technical aspects of financial management), a common perception for the accountingfunction in preparing the financial statements required both the internal and external parties, auniformity treatment and handling the incoming cash management aspects of both documentspolicy that is applied to the following reporting, a uniformity of treatment and management aspectsof the management of cash out either document or policy adopted and the following reporting, auniformity of treatment and management of non-cash aspects of good document management andpolicy applied as well as the following reports. addition, with the financial management manualwill provide guidance for the management of the performance of the functions of the financialmanagement and accountability.The study is conducted at the regional company, Sarana Pembangunan Muara Enim(SPME), In Muara Enim. This research uses normative yuridis method, through thesarafsinkronisation research applicable law. The data that had been collected was processed andanalyzed using descriptive qualitative method, ie the data collected will be settled based on itsquality, started with the analysis of the provisions in the regulations articles for the area offinancial accounting issues related to the author discussed. The provisions are then connected tothe next.The results of the study found that: planning and financial control mechanisms atregional company PT. Sarana Pembangunan Muara Enim (SPME) is regulated by variousgovernment regulations and regulatory uniformity of treatment as well as maintenance of financialmanagement in order to be done effectively and efficiently.The financial management in regionalcompany started from the preparation of the budget aspects of budget execution and accountabilityof the budget. The optimal performance in regional company will be achieved when the financialmanagement system has been carried out effectively and efficiently. The preparation of the systemsand codefication procedures of the transaction in PT. SPME is very important by using anacceptable commonly and reliable methodology, and refers to The Loss of National Accounts.

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