Garuda - Garba Rujukan Digital

All

Jurnal Rekognisi Akuntansi (JRA)

jra
Website

Published by Universitas Islam Nahdlatul Ulama Jepara

ISSN : - EISSN : 28286499 DOI : -

Core Subject : Economy, Science, Social,

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Jurnal Rekognisi Akuntansi (JRA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari penelitian mahasiswa, dosen dan penelitia di bidang Akuntansi. Jurnal ini dikelola oleh Fakultas Ekonomi dan Bisnis Unisnu Jepara dan terbit dua kali dalam setahun pada bulan September dan Maret. Topik penelitian yang dapat dipublikasikan pada Jurnal Rekognisi Akuntansi (JRA) meliputi riset-riset kuantitatif maupun kualitatif pada bidang: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Pemeriksaan akuntansi (auditing) 5. Sistem informasi akuntansi 6. Perpajakan 7. Akuntansi syariah

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 6 Documents

Search results for , issue "Vol. 1 No. 2 (2017)" : 6 Documents clear

Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Perusahaan (Studi Empiris Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2012-2016) Aida Nahar; Weni Purwanti
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

The company's financial performance has important meaning for various parties. By knowing the financial performance of a company will be able to know the financial condition of the company. Return on Assets profitability ratio is used to measure the company's financial performance. The purpose of this study was to determine and analyze the effect of Current Ratio, Cash Turn Over, Debt to Asset Ratio, Debt to Equity Ratio, Inventory Turn Over, and Total Asset Turn Over partially and simultaneously on the financial performance of companies listed in the Jakarta Islamic Index ( JII) period 2012-2016 as many as 13 companies. This type of research data is quantitative data. The results of this study partially show that the Inventory Turn Over and Total Asset Turn Over variables have a positive and significant effect on Return On Assets. The variable Debt to Asset Ratio has a negative and significant effect on Return On Assets. Variable Current Ratio, Cash Turn Over, and Debt to Equity Ratio have no effect on Return On Assets. And simultaneously the variables of Current Ratio, Cash Turn Over, Debt to Asset Ratio, Debt to Equity Ratio, Inventory Turn Over, and Total Asset Turn Over have a simultaneous and significant effect on Return On Assets.

Analisis Faktor-Faktor Yang Mempengaruhi Luas Pengungkapan Sukarela Laporan Tahunan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Aida Nahar; Linda Selfia Saputri
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

The voluntary disclosures that vary widely from one company to another vary. These differences can be influenced by the characteristics of the company. This study aims to analyze the effect of firm size, leverage, profitability, public share ownership, liquidity, company listing age, and KAP size on the extent of voluntary disclosure in the company's annual report. The population in this study are all manufacturing companies that have complete data and are consistently listed on the Indonesia Stock Exchange in 2014-2016. The sampling technique was carried out using the saturated sampling method. The number of samples in this study were 65 companies. The data used in this study is documentary data in the form of annual report data of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The data analysis method used is multiple linear regression analysis. The results of this study indicate that company size and public share ownership have a positive effect on the extent of voluntary disclosure in the company's annual report. Meanwhile, leverage, profitability, liquidity, company listing age, and KAP size have no effect on the extent of voluntary disclosure in the company's annual report.

Pengaruh Hari Perdagangan Terhadap Return Saham Pada Bursa Efek Indonesia Jefry Ardhian; Ichwan Marisan
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to examine the effect of trading days on stock returns on the LQ45 stock index listed on the Indonesia Stock Exchange and to examine the effect of trading days on abnormal stock returns on the LQ45 stock index listed on the Indonesia Stock Exchange. Trading days in this study include Monday, Tuesday, Wednesday, Thursday, and Friday. The population in this study is LQ45 shares listed on the Indonesia Stock Exchange. Samples were taken by purposive sampling method. The sample consisted of 243 days from 29 company stocks included in LQ45 during the research year February 2015 to January 2016. Testing the effect of trading days on stock returns was carried out by testing the regression coefficient of the trading day variable (Monday, Tuesday, Wednesday, Thursday, Friday) in regression model which is treated as a dummy variable by using multiple linear regression. The results of data analysis show that trading day has a significant effect partially on stock returns but does not have a significant effect on LQ45 stock returns simultaneously. Trading days have a significant partial effect on abnormal returns only on Tuesdays and Wednesdays but have a significant effect jointly on the LQ45 stock index for the research year 2015 to 2016

Pengaruh Current Ratio, Return on Asset, Net Profit Margin dan Debt to Equity Ratio Terhadap Harga Saham Perusahaan (Studi Empiris Pada Perusahaan Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2011-2014) Septiya Nur Intan Sari; R. Setyo Utomo
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to determine the effect of the variables Current Ratio, Return On Assets, Net Profit Margin, Debt To Equity Ratio on Stock Prices of Various Industry Sector Companies listed on the Indonesia Stock Exchange (IDX). The population in this study is the various industrial sectors for the period 2011-2014. The sample selection used purposive sampling. The number of samples used in this study were 13 companies that met the criteria. Methods of data collection using the method of documentation. The analysis technique used is multiple linear regression analysis which previously performed descriptive statistical analysis and classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. As for testing the hypothesis itself using a partial test (t test), simultaneous test (f test) and the coefficient of determination. The results of the partial test of the Net Profit Margin variable have a significant effect on stock prices. While the variables Current Ratio, Return On Assets and Debt To Equity Ratio have no significant effect on stock prices. While the results of simultaneous testing of variables Current Ratio, Return On Assets, Net Profit Margin and Debt To Equity Ratio have an effect on the stock prices of companies in the various industrial sectors.

Pengaruh Good Corporate Governance, Persentase Saham Publik dan Leverage Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Listing di Bursa Efek Indonesia (BEI) dengan Periode IPO 2011-2015) Fatimatuz Zahroh; Fitri Ella Fauziah
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to examine the effect of Good Corporate Governance in terms of institutional ownership, managerial ownership, audit committee, independent commissioner, percentage of public shares and leverage on earnings management in companies conducting Initial Public Offering (IPO). This research is classified as pure quantitative research. This research was conducted using purposive sampling method so that a sample of 67 companies was obtained. The data analysis method used in this study is multiple linear regression analysis using the SPSS version 20 analysis tool. Based on the results of the analysis, it is found that Good Corporate Governance seen from institutional ownership has a negative influence on earnings management in companies that carry out IPOs; Good Corporate Governance seen from managerial ownership has a positive influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from independent commissioners has a positive influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from the audit committee has a positive influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from institutional ownership has a negative influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from institutional ownership has a negative influence on the earnings management of companies conducting IPOs.

Analisis Rasio Keuangan untuk Menilai Kinerja Pengelolaan Keuangan Daerah Kabupaten Jepara Tahun Anggaran 2013-2015 Meri Alfiani Saputri; Solikul Hidayat
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

To assess the performance of the Regional Government (Pemda) in managing their regional finances, among others, by conducting a financial ratio analysis on the local government's financial statements. The results of the financial ratio analysis are then used as a benchmark in assessing the level of independence, efficiency, effectiveness, harmony and growth. The data used in this study are the financial statements of the Jepara Regency Government in 2013, 2014 and 2015. Furthermore, the data will be analyzed using five financial ratios, namely: the independence ratio, the effectiveness ratio, the harmony ratio, the efficiency ratio and the growth ratio. The results of data analysis state that the financial performance of the Jepara Regency Government which is still lacking is the aspect of independence and the aspect of harmony, because the ratio of independence is 10.68% (2013), 16.95% (2014) and 16.37% (2015), while the ratio operational expenditure to the Regional Budget of 854.57% (2013), 546.64% (2014) and 495.22% (2015). On the other hand, the ratio of capital expenditure to APBD is also still low compared to operational expenditure, which is 118.70% (2013), 81.55% (2014) and 122.26% (2015). The level of efficiency and effectiveness of the Jepara Regency Government in managing funds is very efficient and effective, because the effectiveness ratio is 112.49% (2013), 123.23% (2014) and 124.37% (2015) while the efficiency ratio is 2.25 % (2013), 1.72% (2014), and 2.20% (2015). PAD growth was quite high in 2014 amounting to 73.18% but for 2015 it was only 16.65%, for income growth it increased by 15.34% (2014) and 20.72% (2015). On the other hand, operating expenditure increased by 10.78% (2014) and 5.68% (2015) and capital expenditure increased by 18.97% (2014) to reach 74.90% (2015). The Jepara Regency Government is expected to strive to further increase its PAD by optimizing resource management and expanding sectors that have the potential to increase PAD, so that dependence on revenues from the Central Government can be reduced. The Jepara Regency Government should be more proportional in allocating its expenditures, namely reducing operational expenditures and increasing capital expenditures.

Page 1 of 1 | Total Record : 6

Filter by Year

2017 2017

Filter By Issues

All Issue Vol. 8 No. 2 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 2 September 2024 Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024 Vol. 7 No. 2 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 2 September 2023 Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023 Vol. 6 No. 2 (2022) Vol. 6 No. 1 (2022) Vol. 5 No. 2 (2021) Vol. 5 No. 1 (2021) Vol. 4 No. 2 (2020) Vol. 4 No. 1 (2020) Vol. 3 No. 2 (2019) Vol. 3 No. 1 (2019) Vol. 2 No. 2 (2018) Vol. 2 No. 1 (2018) Vol. 1 No. 2 (2017) Vol. 1 No. 1 (2017) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Siti Aliyah

Contact Email
sitialiyah@unisnu.ac.id

Phone
+6281328762679

Journal Mail Official
jra@unisnu.ac.id

Editorial Address
Jl. Taman Siswa, Pekeng, Tahunan, Kec. Tahunan, Kabupaten Jepara, Jawa Tengah 59451

Location
Kab. jepara,

Jawa tengah

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Siti Aliyah

Contact Email sitialiyah@unisnu.ac.id

Phone +6281328762679

Journal Mail Official jra@unisnu.ac.id

Editorial Address Jl. Taman Siswa, Pekeng, Tahunan, Kec. Tahunan, Kabupaten Jepara, Jawa Tengah 59451

Location Kab. jepara, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Siti Aliyah

Contact Email
sitialiyah@unisnu.ac.id

Phone
+6281328762679

Journal Mail Official
jra@unisnu.ac.id

Editorial Address
Jl. Taman Siswa, Pekeng, Tahunan, Kec. Tahunan, Kabupaten Jepara, Jawa Tengah 59451

Location
Kab. jepara,

Jawa tengah

INDONESIA