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ACCOUNTHIK : Journal of Accounting and Finance

accounthink
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Published by Universitas Singaperbangsa Karawang

ISSN : 24599751 EISSN : 25483862 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Accounthink is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, University of Singaperbangsa Karawang twice a year (March and October). Accounthink aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world.

Arjuna Subject : -

Articles 8 Documents

Search results for , issue "Vol 2 No 01 (2017)" : 8 Documents clear

Analisis Struktur Modal Terhadap WACC dan Analisis WACC Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Rokok Yang Terdaftar di BEI Periode 2009-2013) Hari Sulistiyo
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Cost of capital is very important for a company in their business especially to analyze cost of capital to the rate of investment’s return. The higher the investor’s demands for the share, the higher the share’s price. The objective of this study is to examine empirically if capital structure has a positive effect to the firm’s value and if cost of capital has a negative effect to the firm’s value. Capital structure is represented by long-term debt to equity ratio, cost of capital is represented by weighted-average cost of capital (WACC), and firm’s value is represented by average stock price. Samples used in this research are 3 manufacture companies which are listed in Indonesian Stock Exchange period 2009-2013. Analytical method which is used to test the influence of capital structure and Cost of Capital (in this case, WACC) against value of companies is simple regression analysis. The result of this research shows that capital structure has positive effect to the firm’s value. That shows if higher the value of capital structure it will make the higher firm’s value. Besides that, this research also shows that cost of capital has no negative effect to the firm’s value. It’s caused by global crisis in 2008 that makes liability and stock price unstable.

Pengaruh Karakteristik Perusahaan Terhadap Keputusan Penerapan Assurance Laporan Keberlanjutan (Studi Empiris pada Perusahaan yang Menerbitkan Laporan Keberlanjutan dan Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2014) Arif Rakhman
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This research aims to analyze the influence of firm characteristics to the decision of engagement sustainability reporting assurance (SRA) with using sample listing firms in Indonesia Stock Exchange between 2012 – 2014. Independent variable are size, profitability, and leverage. Dependent variable is sustainability report assurance and control variable in this research is type of industry. Data in this research obtained from national center for sustainability report, Indonesia Stock Exchange’s website (IDX), and firm’s website. Multivariate analysis is used to analyze factors influence the engagement decision of sustainability report assurance. Hypothesis testing uses logistic regression model with software IBM SPSS 22. The result shows that size, profitability, and leverage are not determinant factors sustainability report assurance. Whereas there is negative influence between controls variable type of industry to sustainability report assurance. The implication of this research are this research contributes to development of accounting literature specifically about sustainability report assurance in Indonesia.

Analisis Kontribusi dan Efektivitas Pajak Daerah Sebagai Sumber Pendapatan Aali Daerah Kabupaten Karawang Suhono Suhono; Eva Maria Sulastri
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Local taxes are the source of local revenue. The collected local taxes can be used to support the economic growth of a region. The objectives of this research is (1) to identify the contribution of each post of local taxes to the locally-generated revenue of Kabupaten Karawang in 2011 – 2015 and (2) to identify the effectiveness of each local tax in Kabupaten Karawang to the locally-generated revenue in 2011 – 2015.This research used the quantitative method, which is the ratio analysis. Ratio analysis used is the contribution ratio and effectiveness ratio. Data used in this research is secondary data obtained from Dinas Pendapatan dan Pengelolaan Keuangan Kabupaten Karawang in 2011 – 2015. The result of this research shows that the contribution of each post of the local taxes to the locally-generated revenue of Kabupaten Karawang is in the low category with the percentage of 1% to 20%. The effectiveness for each local tax in Kabupaten Karawang is in the very effective category with the average effectiveness ratio of higher than 100%.

Analisis Pengaruh Faktor- Faktor Pendorong Tindak Kecurangan terhadap Kecendrungan Aparatur Pemerintah Melakukan Fraud (Persepsi Pegawai Dinas Kabupaten Banyumas) Kholida Atiyatul Maula
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This study uses primary data through surveys and distribute quisoner to 30 respondents consisting of heads of sections and sub-sections DPPKAD, SETDA and BAPPEDA in Banyumas, to perform hypothesis testing methods quantitative descriptive survey. This study analyzed using multiple regression analysis. With the object of perception research include local government officials about income satisfaction, unethical behavior, effectiveness of internal controls, and the tendency to commit fraud. Based on the results of research and analysis using multiple regression analysis showed that partially or simultaneously variable income satisfaction, unethical behavior and the effectiveness of internal control (significant) against the tendency of government officials commit accounting fraud. The implication of this research is The effectiveness of internal control that the better it will reduce the tendency to commit fraud solution of this problem is in every line of the organization both sectors government and the private sector by modifying its internal control system that separates the task of recording of transactions that must be transparent and clear and penerepan authority and responsibilities maximum to reduce the chances of fraud, unethical behavior management is getting better is not necessarily reduce the tendency to commit fraud solution of this problem is the prevalence of the organization should be appropriate, independent in financial reporting, transparency of income beyond the basic salary, and improved performance manajemen.Kepuasan increasing income will reduce the tendency to commit fraud, the solution of the problem is with the level of salary (pay level) should correspond employees, salary increases (pay raise) to be adapted to the level of employment or class of employees.

Pengaruh Analisis Standar Belanja, Standar Pelayanan Minimal dan Indikator Kinerja terhadap Penyusunan Anggaran Berbasis Kinerja (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kota Pangkalpinang) Wenni Anggita
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This study aims to determine how much influence from the standard variable expenditure analysis, minimum service standards and performance indicators against which performance-based budgeting in the city Pangkalpinang investigated. This research is a quantitative survey approach. Total sample of 72 people is obtained from a population of 84 people who were taken from 24 SKPD Pangkalpinang city. Using the census sample retrieval method. The independent variables consist of the standard analysis of expenditure (X1), minimum service standards (X2) and indicator linerja (X3) while the dependent variable is the performance-based budgeting (Y). Tests using the instrument validity and reliability testing. The method of data analysis using multiple linear regression with F test and T test. The results showed that the standard variable expenditure analysis no effect partially on performance-based budgeting. For variable minimum service standards and performance indicators affect both partially on performance-based budgeting. Overall the standard variable expenditure analysis, minimum service standards and performance indicators have a positive and significant impact on the performance-based budgeting.

Pengaruh Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Yang Tergabung Dalam LQ 45 Tahun 2012-2013 Apri Dwi Astuti; Juwenah Juwenah
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The purpose of this study was to examine and analyze sustainability report effectively to the firms value of LQ 45. Sustainability report was reflected by Economic performance, social performance and enviromental performance with indicator for GRI G3 by 79 items. Dependent variabel was reflected by the firm value with stock price. The sample was determined by using purposive sampling. population of this study is firms which has stock high performance in the stock market. This study used 30 firms as a sample is consistently listed on LQ 45 in Indonesia Stock Exchange during 2012-2013. Analysis of data in this study used SPSS. The result showed that economic performance of sustainability report had effect on firm value, social performance of sustainability report have not effect on firm value and enviromental performance same too.

Pengaruh Stakeholder Terhadap Carbon Emission Disclosure Desy Nur Pratiwi
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This study aims to obtain empirical evidence of the influence of stakeholders on the carbon emission disclosure. Measurement of carbon emission disclosure is based on the carbon disclosure project. The population in this study is the manufacturing and mining company listed on the Indonesia Stock Exchange (BEI) in the period 2013 – 2015. The sampling technique used in this research is purposive sampling method with sample number 85. The data analysis technique used is multiple linear regression. The test results showed that the positive effect on the regulation of carbon emission disclosure, institutional ownership positively affects carbon emission disclosure. However, leverage has no effect on carbon emission disclosure.

Analisis Audit Operasional Terhadap Kualitas Pelayanan (Studi Kasus Pada PT. Jiwasraya (Persero) Regional Office II -Bandung) Syamsul Huda; Irvan Yoga Pardistya
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The purpose of this research is to analyze the phenomena that happens in PT. Jiwasraya (Persero) Regional Office II, Bandung by assessing the impact of operational audit to the service quality. The approach used in collecting the information related to the problem is the alternative approach, using direct and indirect information. Based on the nature, this research is categorized as explanatory research by analyzing quantitative data and qualitative analysis to obtain the answer. Therefore, the method used in this research is non-probability sampling with saturation sampling technique. As for the variable testing examined, correlation technique is used to calculate the correlation and the linear regression in order to assess the correlation and impact between variables. The testing of the hypothesis uses t-test. With the significance degree of 5% (?=0,05), the two-sided t table of 2,048 is obtained. Since t is 2, 958 > t table = 2,358, then Ho is rejected and Ha is accepted. Thus, based on the test result with the level of confidence of 95%, operational audit has a positive and significant impact to the service quality in PT. Jiwasraya (Persero) Regional Office II, Bandung. The degree of correlation coefficient between variables is 46,2%, which is medium. Meanwhile, the coefficient of determination shows the number of 52,6%, which means the operational audit has a strong impact to the service quality, and the other 47,6% is affected by other factors outside this research (operational audit).

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Isro'iyatul Mubarokah

Contact Email isroiyatul.mubarokah@fe.unsika.ac.id

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Journal Mail Official isroiyatul.mubarokah@fe.unsika.ac.id

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Location Kab. karawang, Jawa barat INDONESIA

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Contact Name
Isro'iyatul Mubarokah

Contact Email
isroiyatul.mubarokah@fe.unsika.ac.id

Phone
-

Journal Mail Official
isroiyatul.mubarokah@fe.unsika.ac.id

Editorial Address
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Location
Kab. karawang,

Jawa barat

INDONESIA