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JAKPI
Published by Universitas Negeri Medan
ISSN : 23017481     EISSN : 27765474     DOI : https://doi.org/10.24114/jakpi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi, Keuangan & perpajakan Indonesia (JAKPI) di kelola oleh Jurusan Akuntansi Universitas Negeri Medan yang di terbitkan dua kali dalam setahun, yaitu pada bulan April dan September. Jurnal ini adalah media publikasi ilmiah yang di terbitkan secara on line dengan mempublikasikan hasil-hasil penelitian baik dalam bentuk riset kuantitatif maupun kualitatif dan kajian teori oleh para akademisi, praktisi, mahasiswa, dan pihak-pihak yang berkepentingan. Adapun cakupan dari jurnal pada bidang akuntansi keuangan, perpajakan, akuntansi syariah, sistem informasi akuntansi, dan auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
 1 
Search results for , issue "Vol 5, No 01 (2017): Jakpi Vol 05 No 01 Edisi April 2017" : 8 Documents clear
Analisis Tingkat Kesehatan Bank BUMN dengan Menggunakan RGEC Ramdhansyah Ramdhansyah
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 01 (2017): Jakpi Vol 05 No 01 Edisi April 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i01.7606

Abstract

Berdasarkan Peraturan Bank Indonesia (PBI) Nomor 13/1/PBI/2011 tanggal 5 Januari 2011 tentang Penilaian Tingkat Kesehatan Bank Umum, maka penilaian tingkat kesehatan bank menggunakan analisis RGEC. Penelitian ini bertujuan untuk mengetahui tingkat kesehatan bank-bank BUMN yang terdaftar di Bursa Efek Indonesia dengan menggunakan Risk Profile, Good Corporate Governance, Earning, dan Capital (RGEC). Penelitian ini menggunakan bank-bank BUMN yang terdaftar di Bursa Efek Indonesia sebagai subjek penelitian. Data yang digunakan adalah laporan keuangan tahun 2013-2016. Analisis data dilakukan dengan menggunakan analisis deskriptif. Hasil penelitian ini diharapkan dapat memberikan gambaran kepada para stake holder bank, terutama masyarakat, tentang peringkat kesehatan bank-bank BUMN yang terdaftar di Bursa Efek Indonesia dengan menggunakan analisis RGEC. Berdasarkan hasil analisis data didapati bahwa Secara umum tingkat kesehatan bank BUMN masuk kategori sangat baik dan baik. Hal ini ditunjukkan dari nilai-nilai rasio keuangan dan dibandingkan dengan peringkat komposit yang telah ditetapkan oleh Bank Indonesia. Namun untuk rasio LDR, khusus Bank Tabungan Negara masuk dalam predikat kurang baik
Pengaruh Economic Value Added dan Rasio Profitabilitas terhadap Return Saham Perusahaan Manufaktur di Bursa Efek Indonesia Ferawati Zhang
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 01 (2017): Jakpi Vol 05 No 01 Edisi April 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i01.7607

Abstract

Over recent years a new approach to assessing company performance has been developed, known as Economic Value Added (EVA). EVA attemps to measure to value added produced by a firm by taking into cost of capital, where traditional measuring instrument has never been included. In the other hands, investors often use traditional financial ratios like ROA, ROE and EPS to measure share return. The problem identification is how EVA and financial ratios ROA, ROE and EPS influence to share return. The purpose target of this research is to evaluate and analysis the influences of Economic Value Added and profitability ratios Return on Asset, Return on Equity and Earning per Share to Return of manufacturing business shares in Indonesia Stock Exchange, either through partial and also by simultaneous. Research samples are entire manufacturing business which enlist in Indonesia Stock Exchange since year 2005-2008 active to and also publish financial statement during perception year and consistence obtain profit and share dividend during perception year, that is counted 20 companies. Data collecting conducted by taking financial statement documentation of Indonesia Stock Exchange and processed to use statistical test of doubled linear regression by means of SPSS 16.0. Result of this research prove that EVA and financial ratios ROA, ROE and EPS by simultaneous influence share return, but by partial only ROE having an effect on by significant to share return, while EVA, ROA and EPS do not have an effect on by significant to share return. Coefficient of R Square is 0,211. It indicates that EVA, ROA, ROE and EPS can explain 21,1% to dependent variable and 78,9% explained by other independent variable which do not analysis
PERATAAN LABA DAN PENGARUHNYA TERHADAP RETURN SAHAM Hendra Agustinus Marbun
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 01 (2017): Jakpi Vol 05 No 01 Edisi April 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i01.7942

Abstract

This study aims to examine the influence of profitability, debt, dividend and company size factors on the company practice of income smoothing and to test whether there is a difference of stock returns between profit companies with non-profit smoothing. The object of this research is a public company on BEI listed as group Liquid 45 (LQ45). This study used logistic regression and difference test statistic model to test the difference between the profit smoothing and not the revenue smoothing of stock returns. The conclusions in this study: Profitability, debt, dividend, and firm size factors do not significantly affect earnings smoothing. And, there is no significant difference between stock returns between the income smoothing actors and non-income smoothing actors. The results of this study are consistent with research conducted by Juniarti and Carolina (2007), Li Jung Tseng and Chien Wan Lai (2007), and Zulfa and Anugerah (2007)
Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud : Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015 Erny Luxy D Purba; Samuel Putra
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 01 (2017): Jakpi Vol 05 No 01 Edisi April 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i01.7608

Abstract

Akhir-akhir ini manajemen perusahaan banyak yang mengkhawatirkan timbulnya kecurangan dilingkungan perusahaan, karena meskipun telah menggunakan teknologi canggih (computerized) namun sulit terdeteksi disebabkan terdapat banyak celah dalam laporan keuangan yang dapat menjadi kolusi antara karyawan dan pihak tertentu untuk melakukan kecurangan (Fraud) pada laporan keuangan. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh variabel-variabel dari Pengembangan Fraud triangle Cressey yakni fraud diamond yang dikemukakan oleh Wolfe dan Hermanson (2009) yakni financial target, financial stability, external pressure, nature of industry, ineffective  monitoring, change in auditor, rationalization dan capability terhadap financial statement fraud yang diproksikan dengan manajemen laba.Sampel penelitian yang digunakan adalah sebanyak 55 perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2015. Jenis data yang digunakan adalah data sekunder, yang berupa laporan tahunan perusahaan yang listing di BEI tahun 2013-2015. Pengujian hipotesis dilakukan dengan metode regresi linier berganda dengan software SPSS 23. Penelitian ini dilakukan menggunakan metode analisis regresi linier.Hasil penelitian menunjukkan bahwa variabel external pressure dan variabel nature of industry terbukti berpengaruh terhadap financial statement fraud. Penelitian ini tidak membuktikan bahwa variabel financial target, financial stability, variabel innefective monitoring, variabel rationalization yang, change in auditor, dan Capability memiliki pengaruh terhadap financial statement fraud
PENGARUH FLUKTUASI NILAI TUKAR (KURS) RUPIAH TERHADAP PERGERAKAN HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Binsar Sihombing; hendra agustinus marbun
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 01 (2017): Jakpi Vol 05 No 01 Edisi April 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i01.7941

Abstract

This study is intended to determine the effect of exchange rate fluctuations (exchangerate) on stock price movement of manufacturing companies in BEI. The sample is the exchangerate of rupiah and stock prices in 2009. The data analysis technique used is a simple linearregression analysis. The results OF this study indicate that the appreciation of the rupiahexchange rate has a positive relationship to stock prices at manufacturing companies inIndonesia Stock Exchange
PENGARUH CORPORATE GOVERNANCE, KUALITAS KAP, FIRM SIZE, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015 Surbakti Karo Karo; Januar Perlantino
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 01 (2017): Jakpi Vol 05 No 01 Edisi April 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i01.7609

Abstract

The research problem is the declining level of public trust in the financial statements of companies which caused the number of scandalous manipulation of financial statements that have occurred in some of the major companies in the US and Indonesia. This study aims to determine the effect of Corporate Governance, Quality Firm, Firm Size and Leverage for the Integrity of Financial Statements on Property and Real Estate Company listed on the Stock Exchange. The study population was Property and Real estate company listed on the Stock Exchange Period 2013-2015. Sampling method using purposive sampling method and obtained a sample of 20 companies. This study uses secondary data, by downloading  the  annual  financial  statements of sites  www.idx.co.id.  Data analysis technique used is multiple regression analysis.The results showed that the variables which diprosikan with the Corporate Governance (managerial ownership, the audit committee and independent commissioner), Quality Firm, Firm Size and Leverage simultaneous effect on the integrity of the financial statements. These results indicate that the Corporate Governance, Quality Firm, Firm Size and Leverage are all factors that must be considered enterprises in improving the integrity of the financial statements so that  financial statements prepared trustworthy.  In connection with the agency theory, whereby to reduce agency costs necessary to the mechanism of corporate governance and an independent third party to align the interests of the various parties in the company in making business decisions. While the partial test results only Leverage variables that affect the integrity of the financial statements. The conclusion of this study is partially Leverage variables affect  the integrity of financial statements, while the variable corporate governance, Quality of Public Accounting Firms and Firm Size Intergitas no effect on financial statements
ANALISIS PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, TIMELINESS, DAN STRUKTUR MODAL TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014 Diah Mulianti; Jihen Ginting
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 01 (2017): Jakpi Vol 05 No 01 Edisi April 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i01.7605

Abstract

This research problems are what Firm Size, Profitability, Timeliness, and Capital Structure has the effect of partial and simultaneous to Earnings Response Coefficient. The purpose of this study was to determine whether the effect of Firm Size, Profitability, Timeliness, and Capital Structure to Earnings Response Coefficient in manufacturing companies are listed on the Indonesia Stock Exchange (BEI). Population in this research are manufacturing companies in Indonesia Stock Exchange period 2012-2014. Of the 143 companies listed, selected 74 companies using purposive sampling. The data used in this research is secondary data which is obtained by collecting the information needed by way of downloading data from websites Indonesia Stock Exchange (www.idx.co.id) and World Investment (www.duniainvestasi.com). Analysis technique used is multiple linear regression analysis with the help of SPSS 19.0. The research result show that Firm Size do not give the significant effect to Earnings Response Coefficient with significant value 0,127 > α (0,05) atau Tcount |1,538|< Ttable |1,981|. Profitability  give the significant effect to Earnings Response Coefficient with significant value 0,000 < α (0,05) atau Tcount |4,260|> Ttable |1,981|.  Timeliness  do not give the significant effect to Earnings Response Coefficient with significant value 0,054 > α (0,05) atau Tcount |1,950|< Ttable |1,981|. Capital Structure give the significant effect to Earnings Response Coefficient with significant value 0,001 < α (0,05) atau Tcount |3,556|> Ttable |1,981|. And the variable Firm Size, Profitability, Timeliness, and Capital Structure give the effect simultaneous to Earnings Response Coefficient. It can be seen from the significant value 0,000 <  α (0,05) or Fcount  (7,384) > Ftable (2,451). The conclusion of this research is Firm Size, Profitability, Timeliness, and Capital Structure give the significant effect simultaneous to Earnings Response Coefficient. But, partially only the Profitability and Capital Structure a significant effect to Earnings Response Coefficient. While Firm Size and Timeliness no significant effect to Earnings Response Coefficient
PENGARUH VARIABEL-VARIABEL KEUANGAN DAN NON KEUANGAN TERHADAP INITIAL RETURN (STUDI KASUS PADA PERUSAHAAN YANG MELAKUKAN IPO DI BEI PERIODE 2011-2014) Pardamean Silaban; Jumiadi Abdi Winata
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 01 (2017): Jakpi Vol 05 No 01 Edisi April 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i01.7610

Abstract

Problems in this study is the information from the company's IPO investors have very limited resulting in difficulty to measure the rate of return (underpricing) of the IPO shares. This study aimed to examine the effect of accounting and non-accounting information to the initial return on the company made an initial public offering (IPO) on the Stock Exchange. The population in this study are companies performing IPO of the year 2011-2014 is 100 companies. Sample selection is done by purposive sampling method a sample of 38 companies. Sources of data in this research is secondary data obtained from the site www.idx.co.id, www.e-bursa.com, and ICMD. Data analysis method used is multiple regression analysis using SPSS 20.Results showed simultaneously (Test F) that CR, EPS, PER, ROI, DER, Firm Size does not affect the initial return. It can be seen from the 0.750 significance level greater than 0.05 (α = 0.05) higher .Artinya CR, EPS, PER, ROI, DER, Firm Size Initial Return obtained make investors buy IPO shares to be negative. And shows simultaneously auditor reputation, underwriter reputation, and age affect the company's initial return to the significance of 0.000 less than 0.05 (α = 0.05). This means that the higher the auditor reputation, underwriter reputation, makes the company's age Initial Return obtained investors in buying IPO shares to be positive. The conclusion from this study is there is no influence CR, EPS, PER, ROI, DER, Firm Size of the initial return means investors do not take into consideration in the decision to buy shares in the IPO, while the auditor reputation, underwriter reputation, and the life of the company investors consider in making decisions to buy IPO shares

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