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AKMENIKA
Published by Universitas PGRI Yogyakarta
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Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 142 Documents
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Analisis Kinerja Keuangan Perusahaan terhadap Harga Saham pada Perusahaan Retail dan Wholesale yang Terdaftar di BEI Sari, Veni Purnama; Widodo, Sri
Akmenika: Jurnal Akuntansi dan Manajemen Vol 12, No 2 (2015): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v12i2.1246

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap harga saham pada perusahaan retail dan wholesale yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini kinerja keuangan perusahaan diukur dengan rasio Return on Equity (REO), Debt to Equity Ratio (DER), Price Earning Ratio (PER), Current Ratio (CR) dan Divident Per Share (DPS). Penelitian ini menggunakan data sekunder yaitu data perusahaan retail dan wholesale yang terdaftar di Bursa Efek Indonesia pada periode 2010-2012 yang diambil dari IDX kantor cabang Yogyakarta. Populasi dalam penelitian ini sebanyak 39 perusahaan. Metode pengambilan sampel menggunakan purposive sampling yaitu dengan mengambil sampel dari populasi berdasarkan suatu kriteria tertentu sehingga diperoleh sampel yang digunakan dalam penelitian sebanyak 11 perusahaan. Metode analisis data yang digunakan adalah metode analisis regresi linier berganda dan penentuan koefisien determinasi dengan menggunakan program SPSS. Hasil dari penelitian ini adalah: (1) hasil penelitian secara simultan menunjukkan bahwa variabel Return on Equity (REO), Debt to Equity Ratio (DER), Price Earning Ratio (PER), Current Ratio (CR) dan Divident Per Share (DPS) secara bersama-sama berpengaruh signifikan terhadap harga saham. Hal tersebut ditunjukkan dari nilai sig sebesar 0,000, dengan nilai koefisien determinasi (adjusted R2) 0,954, (2) Return on Equity (ROE) berpengaruh positif signifikan terhadap harga saham yang ditunjukkan dengan nilai β1 6261,910 sig. 0,022, (3) Debt to Equity Ratio (DER) tidak berpengaruh secara signifikan terhadap harga saham yang ditunjukkan dengan nilai β2 102,882 sig. 0,602, (4) Price Earning Ratio (PER) berpengaruh positif signifikan terhadap harga saham yang ditunjukkan dengan β3 0,147 sig. 0,008, (5) Current Ratio (CR) tidak berpengaruh signifikan terhadap harga saham yang ditunjukkan dengan nilai β4 230,96 sig. 0,247 dan (6) Divident Per Share (DPS) berpengaruh signifikan terhadap harga saham yang ditunjukkan dengan β5 50,245 sig. 0,000.
Pengaruh Kesadaran Wajib Pajak, Sikap Wajib Pajak Atas Pelaksanaan Sanksi Denda Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan (Studi Kasus Wajib Pajak Bumi Dan Bangunan Di Kabupaten Bantul) Suyanto, Suyanto; Purwanti, Purwanti
Akmenika: Jurnal Akuntansi dan Manajemen Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v13i1.1228

Abstract

The purpose of this study was to examine the influence awareness of the taxpayer, the taxpayer stance on the implementation of financial penalties, and quality of service tax authorities on tax compliance and building earth. This research was conducted at the Department of Revenue, Finance and Asset Management of Bantul through 110 respondents. The data analysis technique used is multiple linear regression technique which consists of one dependent variable is tax compliance, and three independent variables taxpayer awareness, the attitude of the taxpayer on the implementation of financial penalties, and quality of service tax authorities. Based on the analysis performed, it is known that the awareness of the taxpayer, the taxpayer stance on the implementation of financial penalties, and quality of service tax authorities simultaneously and partially on tax compliance and building earth. The predictive ability of the independent variable on the dependent variable showed independent variables are able to explain the dependent variable variation of 33.8% and 66.2% explained by other variables.
Pengaruh Cash Flow, Leverage, Financial Constraint Terhadap Investasi Di Indonesia Pada Perusahaan Sektor Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018 Perwitasari, Diah
Akmenika: Jurnal Akuntansi dan Manajemen Vol 18, No 1 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i1.1463

Abstract

This study aims to determine the effect of Cash Flow, Leverage, and Financial Constraint on Investment on Consumerss Good companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The sampling technique is purposive sampling. Samples were obtained from 23 Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. Based on the results of data analysis shows that Cash Flow and Leverage have a negative and significant effect on Investment, Financial Constraint have a negative and no significant effect on Investment. Together Cash Flow, Leverage, and Financial Constraint on Investment have a positive and significant effect on Investment.Keywords: Cash Flow, Leverage, Financial Constraint, and Investment.
Pengaruh Corporate Social Responsibility (CSR) dan Return on Asset (ROA) pada Good Corporate Governance (GCG) Nugrahani, Tri Siwi
Akmenika: Jurnal Akuntansi dan Manajemen Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v13i1.1223

Abstract

This study aimed to examine the influence of social responsibility (Corporate Social Responssibility) and profitability (return on assets) on corporate governance (GCG). This study was performed on companies listed in the Stock Exchange in 2011-2013. Sampling method with purposive sampling and data collection methods with observation. This study tested with multiple regression analysis to test the hypothesis t test with significance of 5%.Hypothesis testing results show there is influence of CSR (Corporate Social Responsibility) in GCG with t test of 4.486 with 0.000 significance and ROA affect the GCG with t value of 2.160 with 0.036 significance. These results indicate that the hypothesis 1 and 2 are supported. The higher CSR undertaken by the company the higher the GCG companies, as well as higher profitability (ROA), the higher the GCG. Based on F test of 11.72 with a significance of 0,000 showed jointly between CSR and corporate governance affect the ROA. This suggests the hypothesis 3 is supported. which means jointly CSR and ROA effect on corporate governance. If CSR rose by 1 then GCG will rise 0054, as well as ROA rose by 1 it will increase the GCG of 0.015. Adjusted R2 value of 0.195 which demonstrates the ability of CSR (Corporate Social Responsibility) and profitability (ROA) can explain GCG amounted to 19.50%, while the remaining 80.50% is explained by other variables.
Pengaruh Penerapan Sistem Informasi Akuntansi, Standar Akuntansi Keuangan Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Wajib Pajak Badan Purnama, Hari
Akmenika: Jurnal Akuntansi dan Manajemen Vol 17, No 2 (2020): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v17i2.1036

Abstract

This study aims to examine and analyze the effect of the application of accounting information systems, financial accounting standards and partial use of information technology on the quality of financial reports and to test and analyze the application of accounting information systems, financial accounting standards and the simultaneous use of information technology on the quality of financial reports.The variables of this study consist of independent and dependent variables. The independent variable of this research is the application of accounting information systems, financial accounting standards and the use of information technology, the dependent variable is the quality of financial statements. The population in this study is the corporate taxpayers in the city of Yogyakarta with a sample size of 100 respondents. The sampling technique was purposive sampling. The data collection method used a questionnaire. The analysis technique used is multiple linear regression with a significance level of 5%.The results showed that the application of accounting information systems, financial accounting standards and the use of information technology partially had a significant effect on the quality of financial reports. Simultaneously the application of accounting information systems, financial accounting standards and the use of information technology have a significant effect on the quality of financial reports. The effect of understanding the application of accounting information systems, financial accounting standards and the use of information technology on the quality of financial reports is 23.8%. The rest is influenced by other factors, namely 76.2%, which were not included in this study.
Pengaruh Kepercayaan dan Kepuasan terhadap Loyalitas Nasabah Perbankan Syariah Wahyuni, Endang Tri
Akmenika: Jurnal Akuntansi dan Manajemen Vol 12, No 2 (2015): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v12i2.1247

Abstract

This study aims to determine the influence of trust and satisfaction both partially and simultaneously to customer loyalty. This study took 60 customers as the respondent sample, the sample was taken by purposive sampling technique. Data analysis using the multiple linear regression. The results showed that the variable of trust (X1) had a partially positive and significant effect on customer loyalty (Y), that is proved by the results of statistical t value of 5,599 with a significance value of 0,000 < 0,05. Satisfaction variable (X2) had t value of 3,748 with a significance value of 0,000 < 0,05, this the satisfaction variable (X2) had a positive and significant influence on consumer loyalty (Y). The results of the f test was 36,991 and the significance value was 0,000. These results proved that simultaneously the variable of trust and satisfaction had positive and significant influence on customer loyalty.
Peran Etika Kerja Islam dalam Mempengaruhi Motivasi Intrinsik, Kepuasan Kerja dan Dampaknya terhadap Komitmen Organisasional (Studi Empiris pada Pondok Pesantren Modern di Banten) Hidayat, Syamsul
Akmenika: Jurnal Akuntansi dan Manajemen Vol 12, No 2 (2015): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v12i2.1242

Abstract

Islamic work ethic is very important in improving the quality of human resources at the boarding schools in Banten. A lot of researches on ethics of Islam have been conducted, but still rarely carried out with the object of study in Islamic educational institutions. This study intends to reexamine the role of Islam in influencing the work ethic of intrinsic motivation, job satisfaction and its impact toward organizational commitment. The population in this study is all teachers who work at the boarding schools in Banten. 245 teachers gave answers to this research. Data were analyzed by using Structural Equation Modeling (SEM). The analysis showed five accepted hypothesis and one hypothesis is rejected, that is a negative influence and insignificant between job satisfaction and organizational commitment. The limitations and suggestions for future research are discussed in this study.
Pengaruh Ukuran Perusahaan, Kebijakan Dividen, Dan Perencanaan Pajak Terhadap Manajemen Laba Jeradu, Emerensia Frenaldi
Akmenika: Jurnal Akuntansi dan Manajemen Vol 18, No 1 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i1.1494

Abstract

The purpose of this study is to investigate whether the size of a company affects profit management, whether dividend policy affects profit management, and whether tax planning affects profit management. The survey picked a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of company financial statements. Between 2016 and 2018, there were 173 registered manufacturing companies. The sampling method used in this study was Objective Sampling, a sampling method determined by researchers based on certain criteria. Based on the researchers' criteria, 15 sample companies were the manufacturing companies. The results of this survey show that (1) company size does not have a significant impact on revenue management, (2) dividend policy has a positive impact on revenue management, and (3) tax planning has a positive impact on revenue management.
Penilaian Sikap Pada Country Of Origin Image Terhadap Sustainability Dan Evaluasi Produk Prakosa, Adhi
Akmenika: Jurnal Akuntansi dan Manajemen Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v13i1.1224

Abstract

Nowadays, marketers are faced with a higher level of consumers concern on social and environmental issues. Due to that reason, it is important for marketers to assess their business practices related to the country of origin products and concern of company on issue of environmental sustainability. The aim of this study is to examine differences in response of consumers towards attributes of environmental sustainability and product evaluation visits of their attitudes towards country of origin image. The dependent variable in this research is consumer perceptions on corporate social responsibility, transparency, and trust, where as the attitude of country of origin is the independent variable. The survey method is used in this study to evaluate hypothesis using one-way ANOVA analysis. As the result, it can be concluded that confidence of consumer in the company and the evaluation of the product will be different between consumers who have a high and a low country of origin image.
Pengaruh Partisipasi Anggaran, Asimetri Informasi, Penekanan Anggaran, dan Ambiguitas Peran Terhadap Budgetary Slack (Organisasi Perangkat Daerah Kota Yogyakarta) Diansari, Rani Eka; Saraswati, Meilia
Akmenika: Jurnal Akuntansi dan Manajemen Vol 17, No 2 (2020): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v17i2.1045

Abstract

This study aims to examine the effect of budgetary participation, information asymmetry, budget emphasis, and role ambiguity on budgetary slack. This type of research is quantitative research. The population in this study is the Regional Organization of the Government of Yogyakarta City. Sample of research are 58 respondents involved in the preparation of the budget. The sampling selection using purposive sampling method. This research method is a descriptive analysis method with a survey approach. Method of data analysis used in this research is multiple linear regression mode.In the study, show that budgetary participation have significant positive effect on budgetary slack while information asymmetry, budget emphasis, and role ambiguity have no effect on budgetary slack on the Regional Organizations in the Yogyakarta City Government.Keywords: Budgetary Participation, Information Asymmetry, Budget Emphasis, Role Ambiguity, Budgetary Slack

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