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INDONESIA
AKUNTABILITAS
Published by Universitas Islam Negeri Syarif Hidayatullah Jakarta
ISSN : 1979858X     EISSN : 24611190     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, Auditing, Taxation in particular, and Accounting Studies in general, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Arjuna Subject : -
Articles 12 Documents
 1   2 
Search results for , issue "Vol 10, No 2: Oktober 2017" : 12 Documents clear
Pengaruh Perputaran Kas dan Perputaran Persediaan Terhadap Profitabilitas Sarjito Surya; Ruly Ruliana; Dedi Rossidi Soetama
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v10i2.6139

Abstract

A discussion about the influence of cash turnover and inventory turnover toward profitability still shows inconsistencies. Therefore, this study is conducted to know the relationship between the cash turnover and inventory turnover on profitability and also how big the relationship is. This study was conducted at automotive and allied products in periods of 2010 – 2013 with a total study population of 18 (eighteen) companies registered in the Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling and acquired 8 (eight) samples of companies. The analysis technique used is multiple linear regressions, both partial (t test) and simultaneous test (F test). The dependent variable is profitability while the independent variable is cash turnover and inventory turnover. The results of this study show both simultaneous and partialtest on cash turnover and inventory turnover do not have a significant effect on profitability.
Faktor-faktor Rasio Keuangan dan Good Corporate Governance yang Mempengaruhi Praktik Perataan Laba Rita Sugiarti
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v10i2.6136

Abstract

This research aimed to get empirical evidence of factors in Financial Ratios (return on equity, net profit margin, and dividend payout ratio) and good corporate governance (independent board of comittee, and public ownership structure) that affect practice of income smoothing.This research uses purposive sampling as sampling method. There are 13 corporates from 30 corporates that listed in Jakarta Islamic Index (JII) during 4 (four) years observation started from 2011 to 2014, thus 52 research samples were being collected. Agency Theory is the base theory used in the research to explain the relation between variables. Income smoothing measured with Eckel Index (1981). Statistical tool used to test the hyphothesis is Binary Logistic Regression. This result discovers that net profit margin has effect on practice of income smoothing, whereas return on equity, dividend payout ratio, independent board of committee and public ownership structure have no effect in practice of income smoothing 

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