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Lauw Tjun Tjun
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jurnal.akuntansi.maranatha@gmail.com
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jurnal.akuntansi.maranatha@gmail.com
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Jl. Prof. Drg. Suria Sumantri No. 65 Bandung
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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2009)" : 5 Documents clear
Pengaruh Leverage Operasi, Leverage Keuangan, dan Karakteristik Perusahaan terhadap Risiko Sistematik Saham: Studi Empirik pada Emiten Sektor Pertambangan di Bursa Efek Indonesia Bram Hadianto; Lauw Tjun Tjun
Jurnal Akuntansi Vol. 1 No. 1 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i1.379

Abstract

Systematic risk or beta is a risk that considered by investor as relevant risk in investing stock. Therefore, factors that influence beta remark important. The aim of this research is to know the impact of operating leverage, financial leverage, and firm’s characteristic on the systematic risk of mining sector stocks. Firm characteristic is proxied by qualitative dummy variable with two categories. First category consists of LQ45 index constituent mining companies and the second is excluding group of LQ45 index constituent mining companies. This research employs ANCOVA model with pooled data. The result states that operating leverage and the financial leverage have no impact on systematic risk. Firm characteristic is positively impact on systematic risk. In other words, the systematic risk of LQ45 index constituent mining companies group is higher than the excluding group of LQ45 index constituent mining companies. Keywords: Systematic risk, Firm characteristic.
Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajer: Peran Kecukupan Anggaran dan Job-Relevant Information sebagai Variabel Intervening Candra Sinuraya
Jurnal Akuntansi Vol. 1 No. 1 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i1.380

Abstract

Studies concerned on the relationship between budget-arranging participation and managerial performance are interesting topic for some researchers. However, many of those researches’ result are still indicated inconsistent. Empirically, this study tested the influence of budget adequacy and job-relevant information as variable intervening on the relationship between budget participation and managerial performance. Data were collected through questionnaire and distributed to 900 production managers or chief operational officers or production supervisors at garment and textile companies in West Java and Banten. Meanwhile, questionnaires which had been collected and processed were 239 questionnaires (with responds rate 26,1%). The data were analyzed using structure equation modeling (SEM) of analysis of moment structure (AMOS) program). Results of the study showed that budget participation did not directly influence on managerial performance, job-relevant information did not influence on budget adequacy and budget adequacy did not influence on managerial performance. On the other hand, result indicated that budget participation influenced budget adequacy, budget participation influenced job-relevant information, and job-relevant information influenced managerial performance. Keywords: Budgeting participation, Managerial Performance, Budget Adequcy, Job-Relevant Information, Structure Equation Modeling (SEM), Analysis of Moment Structure (AMOS)
Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Kelebihan Peran terhadap Kepuasan Kerja dan Kinerja Auditor (Penelitian pada Kantor Akuntan Publik yang Bermitra Dengan Kantor Akuntan Publik Big Four di Wilayah DKI Jakarta) Lidya Agustina
Jurnal Akuntansi Vol. 1 No. 1 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i1.381

Abstract

The purpose of this research is to analyze and examine the hypothesis The Effect of Role Conflict, Role Ambiguity, and Role Overload on Job Satisfaction & Performance of junior auditor who work at Public Accountant Firm that has cooperation with big four Public Accountant Firms in DKI Jakarta simultaneously or partiality. This research performed at 93 junior auditors who work in between one until three years at public accountant firm that has cooperation with big four public accounting firms in DKI Jakarta at 2008. The research method that used in this research is descriptive analysis. Sampling technique employed in this research is by using simple random sampling. The time of research is cross-sectional. This research also using path analysis to analyze datas. The result of this research shows that Role Conflict, Role Ambiguity, and Role Overload both simultaneously and partiality give effects to job satisfaction and performance of junior auditor who work at public accountant firm that has cooperation with big four public accountant firms in DKI Jakarta. Keywords: Role Conflict, Role Ambiguity, Role Overload, Job Satisfaction, Auditor Job Performance
Pengaruh Profitabilitas dan Kesempatan Investasi terhadap Kebijakan Dividen: Studi Empirik pada Emiten Pembentuk Indeks LQ45 di Bursa Efek Indonesia Elyzabet Indrawati Marpaung; Bram Hadianto
Jurnal Akuntansi Vol. 1 No. 1 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i1.382

Abstract

The purpose of this research is to find the impact of profitability and investment opportunity on dividend policy. In this research, Sales Growth (SG) and Market To Book Value Ratio (MTBV) are proxies of the investment opportunity. Purposive sampling is used as sampling technique. The sample is taken from LQ45 index constituent company for year of 2004 until 2006. In this period, every company must pay dividend consistently. The polled data regression model is conducted as method of analysis. The results state that profitability and market to book ratio have positive impact on dividend policy. Sales growth has no impact on dividend policy. Keywords: profitability, market to book value ratio, dividend policy.
PENGARUH SUNSET POLICY DALAM PENERIMAAN PAJAK Studi Kasus Pada Kantor Pelayanan Pajak Pratama “X” di Bandung Soddin Mangunsong
Jurnal Akuntansi Vol. 1 No. 1 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i1.383

Abstract

Sunset Policy is one of government regulation that give facility about tax to old tax payer and new tax payer. The implementation of that regulation is abolish the tax administation punishment (in this context is interest). The basic concept of sunset policy is self assesment system, which is tax payer is trusted to count, to calculate, to pay, and to report the amount of the tax payable by themselves according to the act or law related about it. The purpose of this research is how to know about the influence of the sunset policy to the tax receive. The method whis is use in this research is analitycal descriptive, using simple least square method : Y = a + bX. This research use data about tax period from 2003 until 2007, and the number of the tax payer is 56.104. This tax payer are divided into 2 groups, the first group is private tax payer and their number are 49.137. The second group is corporate tax payer and their number are 6.967. Keywords : Tax is from citizens and for citizens.

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