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Studi Akuntansi dan Keuangan Indonesia (SAKI)
Published by Prasetiya Mulya Publishing
ISSN : -     EISSN : 26546221     DOI : 10.21632/saki
Core Subject : Economy,
Economics, Econometrics & Finance
SAKI aims to publish articles in the field of accounting and finance that provide a significant contribution to the development of accounting practices and the accounting profession in Indonesia and the Asian region. SAKI provides insights into the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and the accounting professions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 82 Documents
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Peran Kualitas Auditor dalam Meningkatkan Relevansi Nilai di dalam Earnings dan Book Value of Equity Christopher Bryan; Daniel Firmansyah; Rinanigsih Rinanigsih; Johan Yanto
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 1 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.803 KB) | DOI: 10.21632/saki.2.1.27-48

Abstract

The purpose of this research is to see the difference of value relevance contained in earnings and book value of equity to stock return on companies audited by different audit quality. Audit quality measurements are measured using auditor size and auditor specialization. The sample used in the study is a company listed on the Indonesia Stock Exchange between the periods 2006 to 2015, the company engaged in non-financial, possess the completeness of the financial report during period of study, and has no negative book value of equity. The study used paired t-test for each subsample. The results of this study indicate that there is no difference in the value relevance of the audited companies with different audit quality.
Pengaruh Kepemilikan Institusional terhadap Struktur Modal dan Nilai Perusahaan di Indonesia Andriyani Surjadi; Irene Vania; Wijantini Wijantini; Retno Yuliati
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 2 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.314 KB) | DOI: 10.21632/saki.1.2.110-133

Abstract

This study aimed to investigate the influence of institutional ownership on firm value and capital structure, also the influence of capital structure on firm value. This study contributes as a confirmation of the prior studies’ findings. Capital structure is measured with long-term debt to equity and firm value is measured with Tobin’s Q. Sample for this study includes 160 manufacturing companies listed on Bursa Efek Indonesia (BEI) in 2006-2015. The regression model used is Pooled Ordinary Least Squares (OLS). The findings of this study indicate that institutional ownership positively influences firm value by practicing effective monitoring which reduces agency problem, consistent with Jafarinejad (2015) and Lins (2003). Institutional ownership negatively influences capital structure assessed through pecking order theory, caused by the decreased information gap between shareholder and management and the institutional ownership’s monitoring as a subtitute of debt and in line with Michaely and Vincent (2013) and Chaganti and Damanpour (1991). Capital structure positively influences firm value as debt has a controlling role in the company will reduce agency problem thus raising firm value, consistent with agency theory developed by Jensen and Meckling (1976). The result is consistent with Hasbi (2015) and Zeitun and Tian (2007). Keywords: Agency Theory, Capital, Structure, Firm Value, Institutional Ownership, Peck ing Order Theory https://doi.org/10.21632/saki.1.2.110-133
Analisis Kecurangan pada Pengelolaan Dana Desa dalam Perspektif Fraud Hexagon Desviyana Desviyana; Yesi Mutia Basri; Nasrizal Nasrizal
Studi Akuntansi dan Keuangan Indonesia Vol 3 No 1 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.3.1.50-73

Abstract

This research aims to examine and analyze the factors that influence to fraud in the management of village funds in the perspective of hexagon theory in Rokan Hulu Regency ini Riau Province. The population in this study were all village officials in Rokan Hulu Regency using probability sampling method with Simple random sampling technique. This study use Partial Least Square (PLS) as method while Strcutural Equation Modeling (SEM) used as analytical tool. Based on the results of research using regression analysis only stimulus (obedience pressure), capability (competence), collusion (unethical act), oportunity ( Internal control) have a effect on fraud. Meanwhile, Razionalitation (organizational culture) and Ego (leadership style) do not affect fraud. This research was only carried out within the scope of the local government of Rokan Hulu district, so the results of this study were more representative of the situation locally. The results of this study confirm that there are several factors that can cause fraud to occur, and therefore village officials should jointly improve the quality of village fund management
Analisis Faktor-Faktor yang Memengaruhi Kualitas Informasi Laporan Keuangan pada Masjid Nelsha Meutia Nurillah; Cahyaningsih Cahyaningsih; Djusnimar Zultilisna
Studi Akuntansi dan Keuangan Indonesia Vol 3 No 2 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.3.2.184-212

Abstract

Penelitian ini memiliki tujuan untuk menganalisis faktor-faktor yang relevan pada masjid di Kecamatan Bojongsoang Kabupaten Bandung Tahun 2020. Ada beberapa faktor yang dinilai dapat memengaruhi kualitas informasi laporan keuangan yakni praktik manajemen keuangan, sistem pengendalian internal, kegiatan pengumpulan dana, kompetensi sumber daya, dan pemanfaatan teknologi informasi. Penelitian ini dilakukan dengan pengumpulan data melalui survei berupa penyebaran kuesioner ke 30 masjid. Teknik analisis data yang digunakan ialah regresi linier berganda dengan teknik pengambilan sampel yaitu convenience sampling. Hasil penelitian menunjukkan bahwa hanya praktik manajemen keuangan yang berpengaruh positif terhadap kualitas informasi laporan keuangan ketika keempat variabel lainnya yaitu sistem pengendalian internal, kegiatan pengumpulan dana, kompetensi sumber daya, dan pemanfaatan teknologi informasi tidak berpengaruh terhadap kualitas informasi laporan keuangan. Hasil penelitian ini diharapkan dapat memberikan pandangan dalam menghasilkan informasi laporan keuangan yang berkualitas sehingga semakin menumbuhkan kepercayaan umat terhadap pengelolaan masjid.
Dampak Pencatatan dan Jatuh Tempo Waran terhadap Harga Saham yang Disertai Waran di Indonesia Stefan Suryawinata; Aldwin Tekadtuera; Dahlia Ervina
Studi Akuntansi dan Keuangan Indonesia Vol 3 No 1 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.3.1.74-99

Abstract

Abstract. This research discusses the stock abnormal return effect of warrants to itsunderlying stock on its listing and maturity date. The sample that is being used for this study is thestock price changes of stocks backed with warrant in Indonesian stock market for the year 2008 to2018. Using event study approach to observe stock abnormal return effect on the listing and maturitydate of warrants. The results of this research are that we find a significant negative abnormal returnaround the warrants’ listing date. On the warrants’ expiration date, we find a signifiant negativeeffect before and after maturity date of in the money warrants. However, a different result is obtainedfor the observation of out of the money warrants which does not show any significant abnormal returnon the event window.
Determinan Perilaku Pengelolaan Keuangan pada Pelaku Industri Kecil Menengah Kisti Paramita; Wahyudi Wahyudi; Ardhiani Fadila
Studi Akuntansi dan Keuangan Indonesia Vol 3 No 2 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.3.2.213-232

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Literasi Keuangan, Tingkat Pendidikan dan Pendapatan terhadap Perilaku Pengelolaan Keuangan pada pelaku industri kecil menengah (IKM) tempe di Kelurahan Semanan Kecamatan Kalideres, Jakarta Barat. Penelitian ini merupakan penelitian kuantitatif. Penelitian ini menggunakan pelaku IKM tempe yang berada di Kelurahan Semanan, Kecamatan Kalideres sebagai populasi. Metode yang digunakan yaitu probability sampling khususnya simple random sampling dengan ukuran sampel sebanyak 92 responden. Pengumpulan data dilakukan dengan menyebar kuesioner. Teknik analisis yang digunakan adalah metode analisis PLS (Partial Least Square). Hasil penelitian ini menunjukkan bahwa Literasi Keuangan, Tingkat Pendidikan dan Pendapatan memiliki pengaruh signifikan terhadap perilaku pengelolaan keuangan.
Determinants of Bank Profitability of Indonesian Banks Based on Core Capital Size in Category 3 And 4 Karen Santoso; Weindytha Patrizia Wibowo; Sammy Kristamuljana; Rathria Arrina Rachman
Studi Akuntansi dan Keuangan Indonesia Vol 3 No 1 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.3.1.100-119

Abstract

Since December 2012, the Central Bank of Indonesia has been grouping banks into four classes based on the size of core capital requirement, namely Buku 1, Buku 2, Buku 3 and Buku 4. These categories primarily determine the scope of banks’ business activities. This research aimed to identify the determinants of banks’ profitability in the Buku 3, Buku 4, and the combination of Buku 3 and Buku 4 categories. The data sample was 27 conventional commercial banks consisting of 23 banks from Buku 3 and 4 banks from Buku 4 listed on the Indonesia Stock Exchange (BEI) from 2009 to 2018. By applying multiple linear regressions to panel data, the results showed that net interest margin (NIM) positively affected profitability of the banks in Buku 3, Buku 4, as well as Buku 3 and Buku 4 category. Moreover, operating expense to operating income ratio (BOPO) and non-performing loan (NPL) negatively affected profitability of those banks. However, loan to deposit ratio (LDR) and capital adequacy ratio (CAR) was shown to have negative relationships with profitability only for banks in Buku 4. Accordingly, this study finds that banks in different sizes of core capital category have different factors affecting profitability in the Indonesian banking sector.
Akuntansi Hak Konsesi sebagai Aset Tak Berwujud pada Perusahaan Penyedia Jasa Jalan Tol di Indonesia Amrie Firmansyah; Sony Indra Baskoro
Studi Akuntansi dan Keuangan Indonesia Vol 3 No 2 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.3.2.233-264

Abstract

Penelitian ini bertujuan untuk mengulas tinjauan implementasi dan pengungkapan hak konsesi jalan pada laporan keuangan perusahaan penyedia jasa jalan tol. Penelitian ini menggunakan metode kualitatif dengan teknik analisis isi dan wawancara. Data yang digunakan dalam analisis isi adalah laporan keuangan PT Citra Marga Nusaphala Persada Tbk dan PT Jasa Marga (Persero) Tbk selaku perusahaan penyedia jasa jalan tol di Indonesia dari tahun 2014 sampai dengan tahun 2018. Sementara itu, wawancara dilakukan kepada dua informan yang memiliki keahlian terkait dengan implementasi atas akuntansi untuk konsesi jalan tol. Penelitian ini menyimpulkan bahwa implementasi akuntansi atas hak konsesi jalan tol sudah sesuai dengan standar akuntansi keuangan yang berlaku dan pengungkapan akuntansi atas hak konsesi sudah sesuai dengan standar akuntansi keuangan yang berlaku. Informasi yang diungkapkan oleh perusahaan yang menyelenggarakan hak konsesi jalan tol bermanfaat bagi pemangku kepentingan dalam pengambilan keputusan.
Struktur Kepemilikan Institusional, Koneksi Politik dan Kebijakan Dividen Perusahaan di Bursa Efek Indonesia Novia Nursyahbandarmahdi; Siti Sarah; Luciana Haryono
Studi Akuntansi dan Keuangan Indonesia Vol 3 No 1 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.3.1.120-144

Abstract

The purpose of this study was to determine whether institutional ownership, political connections, and institutional ownership on political connected companies affects the dividend policy of Indonesian companies listed on the Indonesian Stock Exchange from 2012 - 2017. The sample used in this study were totaled to 255 non-financial companies in Indonesia with total observations of 1530. The model used on this study was the Tobit regression model. The results show that institutional ownership has the tendency to not pay dividends, whereas political connections on companies tends to support the payment of dividends to the shareholders. Furthermore, this study found that when there is the presence of interactions between political connections and institutional ownership in the company, political connections tends to have a positive impact towards dividend policy, yet institutional ownership has an increasingly significant negative effect on dividend policy.
Dampak Faktor Makroekonomi terhadap Non Performing Loan pada Kredit Produktif Bank Umum di Indonesia Alben Hernando; Elvaretta Miranda; Lauw Luvena Aileen Theodora; Yohanes B. Kadarusman; Glisera Agri Ariyan
Studi Akuntansi dan Keuangan Indonesia Vol 3 No 1 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.3.1.1-28

Abstract

Non-performing loans are important for the banking industry, the existence of non-performing loans is a condition when the customers (debtors) are unable to pay their obligations. Based on the type of usage, researchers see an increase in non-performing of loans working capital and non-performing loans of investments which tend to increase because of that, this study aims to find out the factors that affect non-performing loans of productive loans of commercial banks registered in Otoritas Jasa Keuangan. This study is intended to be able to see the macroeconomic variables that affect productive credit NPLs. The sample used is a commercial bank in Indonesia which is registered in OJK. Productive credit NPL data are taken quarterly from 2003 to 2017 and 224 data are obtained in total. The regression model used in this study is ARDL with the help of processing Eviews 10 software. The macroeconomic variables to be tested in this research consist of GDP growth, loan interest rates growth, and IDR/ USD exchange rate growth. GDP growth and exchange rate growth have negative relationship, while loan interest rates growth doesn’t have significant relationship with dependent variable.

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