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INDONESIA
Indonesian Journal of Accounting and Governance
Published by Universitas Agung Podomoro
ISSN : 25797573     EISSN : 27155102     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Environmental Science
Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate governance.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 5, No 2 (2021): DEC" : 5 Documents clear
Pengujian Investment Ratio dalam Mendeteksi Laporan Keuangan yang Dimanipulasi Veronica Veronica; Serly Serly
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 2 (2021): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i2.222

Abstract

Laporan keuangan berperan penting dalam menyediakan informasi mengenai kinerja perusahaan. Kinerja perusahaan yang baik menarik minat investor dan dapat meningkatkan pengembalian investor. Namun, tidak semua perusahaan mampu menghasilkan kinerja perusahaan yang baik yang akhirnya mendorong perusahaan melakukan manipulasi pada laporan keuangan. Penelitian ini dilakukan dengan tujuan mendeteksi manipulasi pada laporan keuangan dengan memanfaatkan rasio investasi berupa laba per saham, dividen per saham, rasio harga laba, rasio pembayaran dividen, total keuntungan saham, dan keuntungan dividen. Pengindikasian manipulasi dilakukan dengan pengukuran M-score. Sebagai penelitian kuantitatif, penelitian ini menggunakan data sekunder berupa laporan tahunan dan keuangan perusahaan terdaftar di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan laba per saham dan keuntungan dividen berpengaruh signifikan positif terhadap manipulasi laporan keuangan, dan dividen per saham berpengaruh signifikan negatif, sedangkan rasio harga laba, rasio pembayaran dividen, dan total keuntungan saham tidak berpengaruh signifikan terhadap manipulasi laporan keuangan.
IMPLEMENTATION OF PEARLS ANALYSIS TO MEASURE THE FINANCIAL PERFORMANCE OF COOPERATIVES Wahyu Maulana; Very Andrianingsih
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 2 (2021): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i2.230

Abstract

This study aims to determine the financial performance of cooperatives using PEARLS analysis. The data sources used are secondary data sources in the form of financial reports from 2017 to 2019 and non-financial reports in the form of data on the number of members. The results showed that the cooperative's financial performance on variable P showed a non-ideal performance; variable E shows indicators E1 and E5 are not ideal, E6 is less than ideal and E9 is ideal; variable A shows non-ideal performance; Variable R shows indicators R9 is not ideal and R12 is ideal; variable L indicates the category is not ideal; and the S variable shows that S10 is not ideal and S11 is less than ideal. From the analysis of PEARLS indicate that the performance of cooperatives in a state which is not good because of the 13 indicators studied, only three indicators that show the ideal categories while the 8 indicators are always in a state which is not ideal and the two other indicators simply ideal in a given year
Diversitas Dewan Direksi dan Pengaruhnya terhadap Kinerja Bank: Studi Empiris pada Perbankan di Indonesia Jul Aidil Fadli; Tyasa Carolina
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 2 (2021): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i2.228

Abstract

The importance of banking for the economy of a country and even the world, demands the skills of the board of directors in the banking industry who are qualified in managing companies and competing in changing economic situation. The diversity of gender, level of education and tenure in office will influence their interpretation of the situation at hand and influence their strategic decisions. This study will focus on the diversity of characteristics of the board of directors in terms of the presence of female directors in the structure of the board of directors, tenure, and education level of the board of directors and their influence on company outcomes which are conceptually reviewed based on previous studies.
PENGENDALIAN KOMISARIS DAN DIREKSI PADA KOMPONEN ISLAMIC SOCIAL RESPONSIBILITY (ISR) DAN PENGELOLAAN ZAKAT DALAM MENINGKATKAN PROSES BISNIS BANK SYARIAH Melia Frastuti
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 2 (2021): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i2.231

Abstract

Tujuan penelitian ini melihat kebutuhan akan bank syariah dalam mengurangi riba di tengah masyarakat membuat bank syariah dituntut aktif dan produktif baik di sisi keuangan sebagai pembelajaran dalam proses bisnis agar dapat tumbuh dan berkembang melayani nasabah dan masyarakat. Penelitian ini meng-upgrade peranan direksi dan komisaris bank umum syariah di Indonesia pada komponen Islamic Sosial Responsibility(ISR) dan pengelolaan zakat untuk meningkatkan proses bisnis bank syariah di masa depan, dengan metode evaluasi sumatif, yaitu penelitian yang tujuannya meninjau efektif tidaknya program yang telah dijalankan. Penelitian ini membuahkan hasil diperlukan perbaikan pengendalian komisaris lebih baik lagi sedangkan pengendalian direksi tersebut kuat secara umum. Pengendalian komisaris dan direksi  sebagai Manajemen Keuangan Islam di bank syariah harus bisa tercapai (di upgrade) agar bank syariah tidak ditinggalkan oleh nasabah dan masyarakat dengan sendirinya.
PENERAPAN ELEMEN INTEGRATED REPORTING DALAM LAPORAN TAHUNAN TERHADAP NILAI PERUSAHAAN TAHUN 2017 - 2019 (Studi Kasus Perusahaan yang Terdaftar Di Indeks IDX30) Sri Handayani; Lydia Maheswari; Dheny Biantara
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 2 (2021): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i2.225

Abstract

This research aims to see how the Integrated Reporting elements have been implemented in the annual report from companies listed in the Indonesia Stock Exchange IDX30 index. It is also showing the correlation between the Integrated Reporting content element implementation with the company’s value based on the share closing price per year, price to book value and price earning ratio. The sample used in this research is the 2017 to 2019 company’s annual report that has been published. This is qualitative research using the descriptive explanatory method. This research captures how the implementation of the Integrated Reporting content element that appeared on the annual report affects the company’s value based on closing share price, price to book value and price earning ratio. The result of this research is the implementation of integrated reporting elements has no significant impact on the share closing price per year and has a quite significant impact on price to book value and price earning ratio.

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