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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 6 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2010)" : 6 Documents clear
Pengaruh Pertumbuhan Penjualan, Leverage Operasi, dan Profitabilitas terhadap Struktur Keuangan Elyzabet Indrawati Marpaung
Jurnal Akuntansi Vol. 2 No. 1 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i1.368

Abstract

The objective of this research is to know the influence of sales growth , degree of operating leverage, and profitability on the financial structure both simultaneously and partially. Purposive sampling is used as sanpling technique. The sample is taken from LQ45 index constituent company for the year of 2006 until 2008. The data are analyzed using Multiple Regression Analysis. The result on this research shows that sales growth, degree of operating leverage, and profitability have significant influence on the financial structure. Sales growh and profitability have significant influence on the financial structure but degree of operating leverage have no significant influence on the financial structure partially. Keywords : sales growth, degree of operating leverage, profitability, financial structure.
Pengaruh Risiko Sistematik, Struktur Aktiva, Profitabilitas, dan Jenis Perusahaan Terhadap Struktur Modal Emiten Sektor Pertambangan: Pengujian Hipotesis Static-Trade Off Bram Hadianto; Christian Tayana
Jurnal Akuntansi Vol. 2 No. 1 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i1.369

Abstract

The aim of this research is to test some variables, such as systematic risk, asset tangibility, profitability, and firm’s type which have the impact on capital structure based on static trade-off hypothesis and find the evidence that shows firm’s type measured by dummy variable acting as the moderating variable. The sample that we use is taken from the companies of mining industry in Indonesian Stock Exchange. Purposive sampling technique is used as the sampling method. The analysis of covariance (ANCOVA) model with polled data is conducted as the method of data analysis. To test the firm’s type which acts as moderating variable, we use the significance of R-square change before and after the interaction effects are involved in the regression model. The result reveals that systematic risk, profitability, and firm’s type support static-trade off hypothesis for explaining the capital structure. In addition, increase in R-square significantly gives the evidence that firm’s type acts as the moderating variable. Keywords: systematic risk, profitability, firm’s type, capital structure, moderating variable.
Pengaruh Komitmen Dosen-Dosen Akuntansi Terhadap Perkembangan Profesi Akuntansi, Motivasi sebagai Variabel Intervening Robertha Titik Dyah Ratna Ngesti Utami
Jurnal Akuntansi Vol. 2 No. 1 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i1.370

Abstract

This Research id to determine (1) Significant effect of organizational commitment, professional commitment and development of Accounting Profession (2) The significant effect of organizational commitment,professional commitment and motivation (3) Significant effect between motivation and the Development of Accounting Profession (4)Indirect significant effect of organizational commitment and professional commitment to the development of Professional Accounting through motivation as an intervening variable. This research was conducted on Private Higher Education in Kopertis Region IV. With the unit of analysis are lecturers in accunting. Empirical research conducted on 215 respondents with a random sampling method and use path analysis method. Results showed that (1) the effect of organizational commitmend to the motivation is 4,172% (2) The effect of professional commitment to the motivation is 84,32% (3) The effect or organizational commitment to the development of the accounting profession by 34,03%, (4) The effect of professional commitment on the development or accounting profession is 14,32%, (5) The effect of motivation on the development of accounting profession is 5,23% (6) The effect of organizational commitment to the development of the accounting profession through the motivation is 5,08%. (7) The effect of professional commitment to the development of the accounting profession through the motivation is 67,60%. Keywords: Organizational Commitment, Motivation and Development of Accounting Profession
Perbedaan IFRS, U.S. GAAP, dan PSAK: Investement Property Nunik L.D.
Jurnal Akuntansi Vol. 2 No. 1 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i1.371

Abstract

International accounting standards convergence which has been done through adopting IFRS completely by DSAK is IAS 40 Investment Property. Based on these adopting, there will be differentiation between IFRS, U.S. GAAP and PSAK. But for PSAK valid in January 1st 2008 (SAK in July 1st 2009), there are no differentiation with IFRS because PSAK adopts IFRS completely, but between IFRS, PSAK and U.S. GAAP have differentiation. This paper will only discuss about the differentiation between IFRS, U.S. GAAP and PSAK in investment property, especially related to the differentiation of IFRS, U.S. GAAP and PSAK in presentation, recognition, measurement and disclosure. Keyword: IFRS, U.S. GAAP, PSAK, Investment Property.
Pengaruh Penilaian Kinerja dengan ROI dan EVA terhadap Return Saham pada Perusahaan yang Tergabung dalam Indeks LQ 45 di Bursa Efek Indonesia Harjono Sunardi
Jurnal Akuntansi Vol. 2 No. 1 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i1.372

Abstract

There have been many investors who invest funds in certain companies. The purpose of the investment is to obtain the expected stock return. Investors, in investing certainly needs to look at whether the company will be turned into investment activity to perform well or not, because only companies that have good performance that can provide the expected stock return. This research aims to determine the effect of performance appraisal with the ROI and EVA on stock returns. Sampling using purposive sampling techniques, the sample used is a company incorporated in the LQ 45 index with period of August 2008 - January 2009 and not included in the banking sector. This research uses secondary data, secondary data is financial statements in 2006-2007 of companies that were visited in this research. Analytical model used to test the hypothesis is Moderated Regression Analysis. Analysis conducted with the help of SPSS program. The results showed in partial ROI and EVA no effect on stock returns. Simultaneously, ROI and EVA variables also have no effect on stock returns. This is because stock prices are influenced by other factors beyond the company's performance measurement, among other factors of global economic conditions. Key words: Stock return, ROI, EVA, and Performance Measurement
Pemilihan Sumber Pendanaan Perusahaan Berdasarkan Hipotesis Pecking Order Ida .
Jurnal Akuntansi Vol. 2 No. 1 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i1.373

Abstract

This Article proposes a rational justification to the Pecking order Hypothesis through relationship with Modigliani Miller Proposition I. The reason to support our justification is 7 (seven) incentives of Pecking order Hypothesis. The 7 (seven) incentives of Pecking order Hypothesis are tax incentive for debt, the bankruptcy costs mitigation incentive, signalling incentive due to information asymmetry, under/ over – investment mitigation incentive due to information asymmetry, asset substitution incentive, managerial risk aversion incentive, and transaction costs incentive. The implications are 5(five) incentives to prefer use debt than equity and 2 (two) Incentives to prefer use equity than debt. Keywords: Incentives of Pecking order Hypothesis, Modigliani Miller Proposition I.

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