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ACCOUNTHIK : Journal of Accounting and Finance
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
 1 
Search results for , issue "Vol 3 No 01 (2018)" : 8 Documents clear
Analisis Pengaruh Tax Avoidance, Leverage (DER) dan Firm Size Terhadap Firm Value (Studi Pada Perusahaan Real Estate dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Kurnia Kurnia; Dudi Pratomo; Ahmad Fachrizal
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.527 KB) | DOI: 10.35706/acc.v3i01.1212

Abstract

One of the most highlighted by investors in assessing the performance of Real Estate and Property firms is Firm Value which the ratio used in this research is Tobins'Q. Tobins'Q is used to measure management's ability to manage and take action to maximize overall returns from total assets owned. This research aimed to analyze the effect  of Tax Avoidance, Leverage (DER), and Firm Size on Firm Value, Study on Real Estate and Property Companies Listed In Indonesia Stock Exchange Year 2013-2015. The data used in this research is obtained from financial statement data. Sample selection technique used is purposive sampling and obtained 28 companies with research period in 2013-2015. Data analysis method in this research is panel data regression analysis using software Eviews version 9. The results showed that simultaneously Tax Avoidance, Leverage (DER), and Firm Size have significant effect to Firm Value. While partially Tax Avoidance has a significant negative effect on Firm Value, Leverage (DER) does not affect Firm Value, while Firm Size has a significant positive effect to Firm Value. This indicates that investors and company should be aware on tax avoidance practice and firm size to increasing firm value.
Pengaruh Kinerja Perusahaan Terhadap Return Saham Heikal Muhammad Zakaria
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.725 KB) | DOI: 10.35706/acc.v3i01.1209

Abstract

This study aimed the influence of Company's performance as measured by the ratio of PER on stock returns. This research method using quantitative methods. Hypothesis using a regression model. The sample uses the best companies according to the OJK in 2013 and took the company's data in the period during 2009-2013. The results of this study provide empirical evidence that the company's performance is proxied by the ratio of PER positive and significant impact on Stock Return. Keyword : Company Performance , PER , Stock Return
Pengaruh Perkembangan Obligasi Ritel Indonesia Terhadap Laporan Keuangan PT. BNI (Persero) Tbk Tahun 2011-2015 Sugiyanto Sugiyanto; Novie Dewi Kustiani
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.417 KB) | DOI: 10.35706/acc.v3i01.1213

Abstract

This research objective is to know the Influence Of The Development Retail Bond Indonesia To The Financial Statment Of Pt Bank Negara Indonesia (Persero) Tbk Period 2011-2015 This research used quantitative methods. The data collection techniques used literature study. The sample was financial statements period of 2011-2015. Analytical techniques used normality data test, simple linear regression, correlations, determination coefficient, and hypotheses test Using SPSS version 19. The research result show balance of retail indonesia has a very strong influence on the financial statements of 0,931% by using pearson correlation. And the coefficient of determination of 86,7% shows the effect of retail bonds Indonesia to the financial statment while the remaining 7,67% can be influenced by other variable-variables. As for the problems that occur in  the influence of retail bonds Indonesia to the financial statements at the PT Bank Negara Indonesia (persero) tbk is the balance of bonds that fluctuate and financial statments decline in the period 2011. Suggestion from the authors for the company that should increase the return of investors in order to increase. Keywords : retail bond Indonesia, financial statment
Pengaruh Boards Diversity (CEO Wanita, CFO Wanita, Proporsi Dewan Komisaris Wanita, Proporsi Komite Audit Wanita) Terhadap Pelanggaran Aturan Laporan Keuangan Kholida Atiyatul Maula; Arif Rakhman
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (45.177 KB) | DOI: 10.35706/acc.v3i01.1208

Abstract

The focus of this study was on female CEOs, female CFOs, the proportion of female commissioners, and the proportion of female audit committees. This study measures how gender-based board diversity through the presence of female executives exerts an influence on the violation of financial reporting rules conducted by public companies in Indonesia. This study uses the assumption that gender differences will affect a person's behavior. Female and male will have different considerations and actions, for example in terms of cognitive functioning, decision making, and conservatism that may have important implications in the quality of financial reporting. Populations in this study are all non-financial companies that violate financial rules according to Otoritas Jasa Keuangan (OJK). The results of the study explain that female CEO variables and proportion of female board of directors negatively affect the level of financial reporting violations, while female CFOs and female audit committees have no influence on the level of violation of financial statement rules.
Faktor-Faktor Yang Mempengaruhi Return On Asset (Studi Kasus pada Bank Devisa di Indonesia Periode 2011 – 2015) Dickky Nophiansah
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.916 KB) | DOI: 10.35706/acc.v3i01.1215

Abstract

This research empirically examines the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), interest rate, partially or simultaneously on Return On Asset (ROA) in Bank Devisa in Indonesia. This research is expected can give contribution to Economics development generally and financial management in particularly. This research uses descriptive and inductive method, i.e. data collecting, data processing, data analyzing, and data presentation, perform hypothesis testing, make inferences and suggestions.Keywords: ROA,CAR, NPL, NIM, BOPO, LDR, PDN
Does IFRS Help Us Communicate Better? Redifinisi Kualitas Informasi Akuntanis Dalam Perspektif Strategik Pelaporan Keuangan Utpala Rani; Supanji Setyawan
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.619 KB) | DOI: 10.35706/acc.v3i01.1216

Abstract

Financial reporting should not only provide benefits to external stakeholders, but it should also provide benefits to the company's susrvival efforts. Therefore, this study elaborates a strategic perspective to define the quality of accounting information. By adopting the concept of qualitative characteristics of IASB and resource-based financial statements, this study provides a theoretical framework for the development of advanced studies on the strategic role of accounting reporting
Analisis Model ServqualL Terhadap Kepuasan Pelanggan (Studi Kasus Bangka City Hotel Pangkalpinang) Anggraeni Yunita
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.705 KB) | DOI: 10.35706/acc.v3i01.1211

Abstract

The aim of this research is to analyze whether 5 (five) dimension which is SerQual Model consisting of Tangible, Realibility, Responsiveness, Assurance and Emphaty have an effect on customer satisfaction of case study conducted at Bangka City Hotel Pangkalpinang. This research uses quantitative approach with multiple regression analysis method. In this study the authors use convenience sampling technique in which the way sampling is done by taking anyone who happened to stay at Bangka City Hotel during the study period. Of the 100 respondents selected, only 95 questionnaires can be processed. The results obtained are partially Tangible, Realibility, Responsiveness, and Emphaty variables affect customer satisfaction, except Assurance variable has no effect on customer satisfaction. But simultaneously, all wariabel consisting of Tangible, Realibility, Responsiveness, Assurance and Emphaty affect customer satisfaction. Keywords: ServQual, Tangible, Realibility, Responsiveness, Assurance, Emphaty
Peran Theory of Reasoned Action Terhadap MinatT Menggunakan Produk Bagi Hasil Bank Syariah Kayati Kayati
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.116 KB) | DOI: 10.35706/acc.v3i01.1210

Abstract

This research is entitled “The Role of Theory of Reasoned Action to Use Sharing System Product of Syaria Bank”. It is aimed to investigate and analyze the subjective norm, and people’s attitude on the intention to use Sharing System Product of Syaria Bank. This research uses primary data taken from questionnaires distributed to two hundred people from five districts of Cirebon by using purposive sampling method, in which the sample is taken based on the size of the area. In addition, the method of analysis applies is Multiple Regression Analysis. Based on the analysis, it can be concluded that attitude does not affect people’s intention to use sharing system product of Syaria bank, while subjective norm influence the intention to usesharing system product of syaria bank.Keywords: Theory of Reasoned Action, Syaria Bank, sharing system product

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