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Lauw Tjun Tjun
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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 13 Documents
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Search results for , issue "Vol. 12 No. 2 (2020)" : 13 Documents clear
Relevansi Nilai Earning per Share, Price Book Value, Cash Flow, Current Ratio dan Harga Saham: Return on Asset Sebagai Pemoderasi Arry Eksandy; Dirvi Surya Abbas
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2152

Abstract

The purpose of this study is to determine the results of Earnings Per Share, Book Value Equity, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Current Ratio, Asset Returns and Asset Returns moderate Operating Cash Flow to Share Prices in manufacturing companies found in Indonesia stock exchange. This research population publishes manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria the number of samples obtained by 9 companies. The type of data used in this study is secondary data using panel data regression analysis methods. The results showed that Earnings Per Share and Book Value of Equity showed a positive effect on the Share Price, then, Funding Cash Flow, Return on Assets and Return on Assets moderate the Operating Cash Flow negatively evaluating the Stock Price. Whereas Operating Cash Flow, Investment Cash Flow, and Current Ratio do not affect the stock price. Keywords: Stock Prices, Cash Flow, Finance Ratio
Pengaruh Good Corporate Governance Terhadap Kualitas Laba Perusahaan (Studi pada Perusahaan Sektor Consumer Goods dalam Bursa Efek Indonesia Periode 2016-2018) Lisa J. C. Polimpung
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2305

Abstract

Financial statements reflect the state of the company where in a financial statement a person can get various kinds of information where one of them is profit. Before investors make an investment they will use information about earnings for their consideration. This causes earnings quality to be one of the most important aspects because it is used in evaluation materials to measure the performance of a company because investors expect quality earnings. Earnings quality is one of the driving factors used by investors before making investment decisions. This study wants to see whether the variables contained in good corporate governance which are divided into managerial ownership, institutional ownership, the size of the public accounting firm, audit committee and committee board have an influence on the quality of corporate earnings. This study conducted a study of companies listed on the Indonesia Stock Exchange in the period 2016-2018 where the number of observations was 60 observations and examined using the calculation of the coefficient of determination and multiple regression. The results found are managerial ownership and audit committee have an influence on earnings quality while other variables have no influence. Keywords: Good Corporate Governance, Earning Quality
Pengaruh Pengetahuan Etika Terhadap Persepsi Etis Mahasiswa Akuntansi Dengan Love Of Money Sebagai Variabel Intervening (Studi Kasus Mahasiswa Program Studi Akuntansi di Lima Perguruan Tinggi Daerah Istimewa Yogyakarta) Sri Ayem; Loja Dian Evi Leni
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2327

Abstract

This study aims to examine the effect of ethical knowledge, internship experience, and economic status on the ethical perceptions of accounting students with love of money as an intervening variable. The data used are primary data. The method used is multiple analysis. The sampling technique used in this study was convenience sampling and 90 data samples were obtained. The results of this study indicate that the ethical knowledge variable has a positive effect on the ethical perceptions of accounting students, while ethical knowledge has a negative effect on love of money. love of money has a negative effect on the ethical perceptions of accounting students. Ethical knowledge negatively affects the ethical perceptions of accounting students through love of money as an intervening variable. Keywords : Ethical Knowledge, Ethical Perception, Accounting Student, Love of Money
Determinan Praktik Perataan Laba Barbara Gunawan; Anggarapindo Hardjunanto
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2462

Abstract

The purpose of this study was to determine the factors that influence the practice of income smoothing in manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2017 period.This research used a purposive sampling method to determine the sample according to the criteria needed in the research. Thus, it is got 34 company samples and can process 136 companies. The analyzer of this research used logistic regression.The results showed that the effect of profitability, company size, financial leverage, firm value on income smoothing practices has no effect, while dividend payout ratio variable proved to have a significant positive effect on income smoothing practices, and Institutional ownership variable proved to have a significant negative effect on income smoothing practices Keywords: Profitability, Company Size, Financial Leverage, Firm Value, Dividend Payout Ratio, and Institutional Ownership
Chartered Accountant, Asean Economic Community and Industry 4.0 Sugeng Riadi
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2468

Abstract

Penelitian ini membahas hasil dari beberapa penelitian tentang Chartered Accountant, Masyarakat Ekonomi ASEAN (MEA), Industri 4.0, tantangan dan kesempatan. Penelitian ini menggunakan pendekatan studi pustaka yang membandingkan dan meringkas beberapa literatur. Akuntan Indonesia (Chartered Accountant) siap menghadapi pasar bebas MEA. Perubahan masa depan baik ilmu akuntansi maupun akuntan yaitu; data akuntansi cloud, akuntansi dipengaruhi oleh kekuatan big data, integrasi informasi keuangan tradisional ke dalam sistem modern, akuntansi akan menjadi efisien dan mobile dan peran akuntan berubah secara radikal dan cepat. Masyarakat Ekonomi ASEAN (MEA) dan era industri 4.0 dapat menjadi peluang sekaligus ancaman bagi Indonesia, sehingga Akuntan Indonesia harus bersiap menghadapinya. Kata Kunci: Chartered Accountant, Masyarakat Ekonomi ASEAN, Industri 4.0
Dampak Kualitas Laporan Keuangan Perusahaan Badan Usaha Milik Negara Terhadap Efisiensi Investasi Novita Sherla Hariyanto; Tarsisius Renald Suganda; Putu Indrajaya Lembut
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2525

Abstract

This study aims to investigate the effects of financial statements’ quality towards over/under investment, the internal controls’ implementation towards over/under investment, and moreover the internal control as a moderating variable to strengthen the financial statements’ quality to over/under investment on state-owned listed companies in Indonesia Stock Exchange and state-owned non-listed companies as well. The data analysis techniques namely logistic regression analysis is used to measure the research problems. There are 96 listed and non-listed state-owned companies (not including financial services and insurance) used as research sample during period from 2015 to 2018. The findings of this study reject first and third hypotheses stating that the financial statements’ quality does not affect over/under investment and moreover, internal control as a moderating variable could not strengthen the effect of financial statements’ quality towards over/under investment. However, on the other hand, the second hypothesis in this study is accepted proofing that the implementation of internal control has positive effect on over/under investment. Keywords: Quality of Financial Statements, The Internal Control, Investment Efficiency, State Owned Enterprises
Permintaan Investor dan Karakteristik Keuangan terhadap Keputusan Pembayaran Dividen Imelia Carolina Tedja; Tarsisius Renald Suganda; Fitri Oktariani
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2528

Abstract

Dividend payment decision is an essential policy of companies to provide investors’ expectation of investment returns. This research is aimed to prove the catering theory of dividend and financial characteristics affecting corporate decisions in dividend payments. The study was conducted on a manufacturing company published on the Indonesia Stock Exchange (IDX). Analyzing the prediction of catering theory and financial analysis of companies in making dividend payments is conducted using the logistic regression method. This research is a quantitative research and moreover manufacturing companies as research sample were used from 2014 to 2018. Financial statements were obtained from the Indonesia Stock Exchange (IDX). The result of this study indicated that investors’ demand has positive effect on dividend payment decisions. Hence, companies consider catering in dividend payment decisions. While corporate financial characteristics such as free cash flow have positive effect on dividend payment decisions, profitability has no influence on dividend payment decisions and moreover, leverage has a negative influence on dividend payment decisions. Keywords: Catering Theory, Investor Demand, Free Cash Flow, Profitability, Leverage
Pengaruh Profitabilitas, Struktur Aset, Ukuran Perusahaan, Risiko Bisnis, Pertumbuhan Penjualan, Pertumbuhan Perusahaan, Likuiditas Terhadap Struktur Modal Pada Perusahaan Sektor Jasa Periode 2016-2018 Monica Setiawati; Elvira Veronica
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2538

Abstract

The purpose of this research is to analyze the influence of profitability, asset structure, company size, business risk, sales growth, company growth and liquidity of the capital structure. The method used in this study is purposive sampling. The number of samples studied in this study was as much as 210 samples. The collection of data used in this study of secondary data came from the 70 financial statements of the service sector company in the period 2016-2018. Analysis of data from this study uses multiple linear regression. Based on the results of the study concluded that the asset structure has a significant positive influence on the capital structure, company growth and liquidity significantly negative effect on the capital structure, while the profitability, company size, business risk and sales growth has no influence on the capital structure. Keywords: Profitability, Asset Structure, Company Size, Business Risk, Sales Growth, Company Growth, Liquidity and Capital Structure
Pengaruh Insentif Keuangan dan Kompleksitas Tugas terhadap Kinerja: Sebuah Studi Eksperimen Clara Noviana Agustina Indriastuti; Adriana Marini Purwanto; Theodorus Radja Ludji
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2540

Abstract

This study used a 2x2 between-subject experiment to examine the relationship between monetary incentives, task complexity and performance. Monetary incentives in this study were applied in two types, piece-rate and fixed-rate, while task complexity was varied in two categories, low and high. Participants’ performance was measured through the completion of tasks assigned. Results of this study indicates no effect of monetary incentive on performance, yet there is a significant effect of task complexity on performance where participants provided with tasks with low complexity showed a significantly higher performance than participants provided with tasks with high complexity. Furthermore, this study finds no interaction between monetary incentives and task complexity on performance. It is implied from this study that monetary incentives were not the main factors that contribute towards employees’ performance in the companies. Besides, task complexity is an important factor to be considered by firms, as it can influence their employees’ performance. Keywords: Monetary Incentives, Task Complexity, Performance
Pengaruh Karakteristik Direksi Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia Audrey Winona Aprilia; Renita Febriany; Luciana Haryono; Nany Chandra Marsetio
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2800

Abstract

Directors are human resources who play an important role in maintaining the long-term sustainability of the company's business. Thus, this study aims to determine board size, CEO tenure, and foreign director on company performance in the non-financial industry on the Indonesia Stock Exchange in 2013-2018 with multiple linear regression analysis using 1,764 sample data from 294 companies. Contributions in this study using resource dependency theory, stewardship theory and foreign directors variables as indicators of independence. The results of the study board size have a significant positive effect on company performance, with an optimal number of 4-9 people because it can provide diverse perspectives and ideas in decision making. CEO tenure does not affect ROA and ROE because the president director tends to reject and avoid risks and company's performance is influenced by all directors, not just the president director. Foreign directors have a significant positive effect on ROA with an optimal percentage of 26-50% because they provide different perspectives on decision making, but does not affect ROE with 51-75% of the optimal amount because does not have large influence to influence decisions in improving company performance. Keywords: Director’s Characteristics, Firm Performance, Resource Dependency Theory, Stewardship Theory.

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