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Equity
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 02168545     EISSN : 26849739     DOI : https://doi.org/10.34209/equ
Core Subject : Economy,
Economics, Econometrics & Finance
Equity offers a platform for the extensive sharing of knowledge and research in diverse domains of Accounting and Finance. It includes research articles and conceptual papers in the following fields: Accounting and Finance Reporting Cost Accounting and Management Audit and Forensic Accounting Tax Accounting Information System Corporate Governance Public Sector Accounting Sharia Accounting Corporate Finance CSR and Sustainable Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol 19 No 1 (2016): EQUITY" : 6 Documents clear
DETERMINASI RASIO KEUANGAN TERHADAP RETURN SAHAM Syaiful, Dian Yunita
EQUITY Vol 19 No 1 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v19i1.470

Abstract

Return or the return on investment is a prime destination for investors in investing at a company. Stock investment will provide a benefit or return by the way, is the first to sell the stock until the price is strong, often referred to as capital gains or waiting dividend, which is part of the company profits are distributed to shareholders. The company's financial statements can be used as a basis for investors to take a decision to invest in shares in a particular company by taking into account financial ratios of the company. This study aims to determine the effect and significance of the test ratio Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price Earning Ratio (PER) to return stock in LQ-45. period in this study is from the year 2009 until 2013. model of analysis used is multiple linear regression. The results showed partially significant effect on stock returns is the Current Ratio (CR), Return on Equity (ROE), and Price Earning Ratio (PER) where ROE is the dominant variable significant positive effect on stock returns. Simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price Earning Ratio (PER) has an effect on stock returns by 59%, while 41% are influenced by other factors not examined in the study this.
STRUKTURASI KONFLIK PENYESUAIAN TEMUAN AUDIT MELALUI PENELITIAN HUBUNGAN ANTARA AUDITOR DENGAN KLIEN Abigail, Jane; Meiden, Carmel
EQUITY Vol 19 No 1 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v19i1.472

Abstract

The purpose of this study is to understand the meaning of structuration adjustment audit findings conflict, to examine the terms of the roles and relationships between the auditor and management of their clients in the process of audit completion. Structuration theory states that the perpetrator and interrelated structure, no structure without actors, as there is no action without structure. The object of this research is a public accounting firm and the client where researchers work, as the number of informants in this study is five people. This study uses a phenomenological approach, because this research is directly related to the symptoms that occur in the sphere of organized human interaction. The method used in this research is qualitative. The results of the study reflect that the relationship between the auditor and the client has two principal types, namely proactive and reactive. Clients tend to perform reactive action during conflicts in the adjustment of the audit findings, so that there will be formal andinformal actions in these interactions that will influence the outcome of the audit.
PENGARUH PERSISTENSI LABA DAN LEVERAGE TERHADAP EARNING RESPONSE COEFFICIENT Gurusinga, Jessica Jiley; Pinem, Dahlia Br
EQUITY Vol 19 No 1 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v19i1.473

Abstract

This study is to conducted to examine the effect of variable earning persistence and leverage toward earning response coefficient. This study used 15 manufacturing companies belonging goodand food industry are listed in the Indonesia Stock Exchange in 2011-2013. The sampling technique used in this research was purposive sampling, based on criteria, there are 35 companies and tested with multiple regression analysis. The type of data used is secondary data obtained from www.idx.co.id and yahoo.finance.com and hypothesis test using t-statistic and f-statistic with significance level of 5%. These results indicate that the effect is not significant earnings persistence and leverage significant effect. The resulted of examinations can be used as basic information for investors before do the injections. Based on this study it can be delivered to the investor Indonesia Stock Exchange (BEI) to pay attention to other factors in response to the earnings announcement on the company's stock market analysis.
PENGARUH KOMITMEN PROFESIONAL, LOCUS OF CONTROL, KESERIUSAN PELANGGARAN DAN SUKU BANGSA TERHADAP INTENSI WHISTLEBLOWING (Studi Empiris pada Pemerintahan Daerah DKI Jakarta) Ridho, Muhammad Sidqi; Rini, Rini
EQUITY Vol 19 No 1 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v19i1.474

Abstract

The purpose of this study was to examine the influence of professional commitment,locus of control, seriousness of wrongdoing and ethnic group on whistleblowingintentions. The respondents in this research is financial staff in working units of  local government (SKPD) DKI Jakarta. The sample in this research were 39 financial staff in 7 working unit of local government (SKPD) DKI Jakarta. The method of determining the sample uses convenience sampling method. Methods of analysis to test the hypothesis is multiple regression analysis. The results showed that the seriousness of wrongdoing affect the whistleblowing intentions. However, professional commitment, locus of control and ethnic group have no effect on whistleblowing intentions.
ANALISIS PERBEDAAN RELEVANSI NILAI DARI NILAI BUKU EKUITAS DAN LABA PER LEMBAR SAHAM TERHADAP HARGA SAHAM PADA PERIODE SEBELUM DAN SESUDAH PENERAPAN SAK BERBASIS IFRS simorangkir, panubut
EQUITY Vol 19 No 1 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v19i1.476

Abstract

This study was conducted to examine whether the implementation of GAAP-IFRS based results of any difference relevance of equity book value and share earnings, using the market price of the stock as the dependent variable, the equity book value and share earnings as an independent variable, and the periods before and after the application of GAAP-based IFRS. The analysis uses panel data regression analysis with random effects models. This research was conducted on 51 manufacturer companies listed on the Stock Exchange the period prior to the application of IFRS-based IFRSs 2008-2010 and after the application of GAAP-IFRS based in 2012-2014. The study found that in the period of after the implementation of GAAPIFRS based the relevance of equity book value increased against the market price of the shares, while the relevance of share earnings experienced a significant decrease in stock market prices
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP LAMA WAKTU LAPORAN AUDIT Putri, Syifa Tamara; Samin, Samin
EQUITY Vol 19 No 1 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v19i1.477

Abstract

This study aims to test and provide empirical the effect of profitability, leverage and firm size of the audit report lag. The population in this study is a sub company property and real estate sectors listed on the Indonesia Stock Exchange 2012-2014. Sample of 34 companies was selected by purposive sampling method. The data used in this study as much as 102 samples. This study uses several stage of calculation, using outlier test that is by converting the data into a standardized score or so-called z-score. After going through the process of outlier samples were chosen in this study to 93 samples. Analysis of the data using multiple linear regression with a significance level of 5% and determine the hypothesis used t test and f test. The results test showing that profitability, leverage and firm size are simultaneous positive and significant effect on audit report lag. The results test this study indicate that profitability has significance on audit report lag are partial. Meanwhile leverage and firm size has no significance on audit report lag

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