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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 350 Documents
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Pengaruh Kinerja Keuangan dan Kinerja Olahraga Terhadap Harga Saham Klub Sepakbola Fany Dwi Nurcahyani; Loggar Bhilawa
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2774

Abstract

This study measures whether the financial and sports performance of a football club has an effect on stock prices. Financial performance can be measured through several methods, one of which is the measurement of financial performance using ratio analysis. This study observes the financial performance of football clubs in Europe who also sell their shares in capital markets such as the London Stock Exchange, BorsaItaliana, and Xetra. Research methods with quantitative approaches are used in this study. Sports performance is measured by the number of wins, losses and match series. There were 18 soccer clubs observed in this study. A simple linear regression analysis model is used to see the effect of financial and sports performance on soccer club stock prices. We find it unique in this study that the financial performance of football has a more substantial effect than sports performance which does not have a substantial effect on the stock price of football clubs. Keywords: Capital Market, Financial Performance, Football Club,and Stock Prices
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.
Pengaruh Pengungkapan Laporan Tahunan Periode 2014-2018 dan Ukuran Perusahaan Terhadap Harga Saham. (Studi Kasus Pada Perusahaan BUMN yang Sahamnya Terdaftar Dalam IDX BUMN20) Demetrius Kunto Wibisono; Esther Yolanda
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.v12i2.2853

Abstract

This study aims to find out how the influence of Disclosure of Financial Statements for the period 2014 - 2018 and Company Size on the Stock Price. This case study was conducted by taking a sample of companies list on IDX BUMN20. This study uses the hypothesis testing method using IBM SPSS Statistics Subscription version 23. Based on the results of the study found that an increase in average disclosure in all companies listed on the IDX, in other words, an increase in awareness of the management of companies listed on the IDX to report both financial and non-financial information to the public. In addition, companies listed on the IDX are increasingly obedient to the policies made by the regulator (OJK) related to the disclosure of financial statements. The Annual Disclosure Variable does not partially affect the company's stock price, this is due to differences in the research sector and research year. Partially, the variable size of the company has an influence on stock prices, this is because investors are interested in investing in companies that have large assets and have a large market capitalization because they are considered more profitable. Simultaneously, the Annual Report Disclosure variable and company size variables have a significant effect on stock prices. Keywords: Annual Report Disclosure, Company Size, and Stock Price.
Pengaruh Likuiditas, Struktur Aktiva dan Risiko Bisnis Terhadap Struktur Modal (Studi Empiris pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia) Nurul Qosidah; Fitri Romadhon
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2854

Abstract

The purpose of this study is to examine the role of the liquidity ratio, asset structure andbusiness risk in influencing the determination of capital structure. Property and real estate companies on the Indonesia Stock Exchange in 2016-2018 were employed as the research population, and obtained 39 companies as research samples. This study uses multiple linear regression analysis for hypothesis testing. The results of this study validate prior studies that test liquidity, asset structure and business risk, where liquidity and asset structure have an influence on the determination of capital structure. These results, especially in the asset structure proved consistent, although in this study the asset structure was considered from the point of view of the company's ability to manage current assets and fixed assets as determinants of capital structure. However, this study failed to prove that business risk can affect the capital structure. Keywords: Liquidity, Asset Structure, Business Risk,and Capital Structure
The Impact Analysis of Return on Asset, Leverage and Firm Size to Tax Avoidance Endah Purnama Sari Eddy; Aurora Angela; Erna -
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.v12i2.2908

Abstract

Penelitian ini bertujuan untuk menemukan bukti empirik mengenai seberapa besar pengaruh Return On Asset, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance. Variabel independennya adalah Return On Asset, Leverage dan Ukuran Perusahaan sedangkan variabel dependennya adalah Tax Avoidance. Populasi pada penelitian ini menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2013-2017. Sampel yang dikumpulkan menggunakan Purposive Sampling Method. Penelitian ini menggunakan Metode Analisis Regresi Berganda. Berdasarkan uji hipotesis, didapatkan nilai signifikansi > 0.05, yang berarti bahwa Ho diterima, yang berarti bahwa tidak terdapat pengaruh Return On Asset (ROA), Leverage dan Ukuran Perusahaan terhadap Tax Avoidance. Kata Kunci: Return On Asset, Leverage, Firm Size, dan Tax Avoidance
Pengaruh Struktur Kepemilikan Terhadap Kinerja Perusahaan Dimoderasi Oleh Karakteristik Dewan Komisaris Ilham Maulana; Muhammad Alkirom Wildan; Nurita Andriani
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2934

Abstract

This study was conducted to examine the effect of proxied ownership structure using institutional ownership, foreign ownership and managerial ownership variables which are moderated by the characteristics of the board of commissioners as proxied by the size of the board of commissioners, and the proportion of independent board of commissioners on company performance as measured by the firm's financial performance. Proxied by return on assets and return on equity and firm value proxied by Tobin's Q and market to book ratio. With a total of 81 samples from financial service companies listed on the IDX in 2018 tested using WarpPLS 7.0, the researchers found that ownership structure has a negative effect on financial performance and firm value, the characteristics of the board of commissioners have a positive effect on financial performance and firm value, and only interaction characteristics the board of commissioners in the relationship between ownership structure and financial performance which can be a moderating variable. Keywords: Ownership Structure, Firm Performance, and Characteristics of The Board of Commissioners.
Pengaruh Return On Equity, Debt to Equity Ratio, Basic Earning Power, Economic Value Added dan Market Value Added Terhadap Return Saham Jie Lydia Irawan
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2948

Abstract

In investing, investors expect stock returns from their investment, using Return On Equity (ROE), Debt to Equity Ratio (DER), Basic Earning Power (BEP), Economic Value Added (EVA), and Market Value Added (MVA), which are expected to provide an overview and information about the company to be invested in. The purpose of this study was to examine the effect of ROE, DER, BEP, EVA, and MVA on stock returns.The test uses multiple linear regression using a sample of 33 active companies that are always listed on the LQ45 index in 2017-2019 period. The partial test results show that DER and BEP have an effect on stock returns, while ROE, EVA, and MVA have no effect on stock returns. Simultaneous test results obtained ROE, DER, BEP, EVA, and MVA have an effect on stock returns. Investors should pay attention to the DER and BEP of the company because these variables have an effect on stock returns. Keywords: Return On Equity, Debt to Equity Ratio, Basic Earning Power, Economic Value Added, Market Value Added,and Stock Return.
Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan Fransiscus Felix Bhaktiar; Vinny Stephanie Hidayat
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.v12i2.2950

Abstract

This study aims to examine deferred tax and tax planning on company performance. This study has a population in the form of companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sampling technique used was purposive. In analyzing the data, the technique used was multiple regression, with a significance level of 5%. This study concludes that there is no partial or simultaneous influence between deferred tax and tax planning on company performance. Keywords: Deferred Tax, Tax Planning, Company Performance
Kegiatan Corporate Social Responsibility dan Prospek Kinerja Keuangan Perusahaan Sumber Daya Alam di Indonesia, Singapura, dan Malaysia Janita Suryani Muliate; Silvi Suhendro; Rinaningsih Rinaningsih; Vania Pradipta Gunawan
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2990

Abstract

This research aims to determine the influence of implementation and reporting of Corporate Social Responsibility (CSR) activities towards the prospect of corporate financial performance. The samples used in this research is the company of the natural resources sector operating in Indonesia, Singapore, and Malaysia from 2011 to 2017 with total samples of 25 companies and 96 observations. The data obtained is processed using quantitative research method. In this research, it is known that there are several results explaining the relationship between implementation and reporting of CSR activities to the company's financial performance in the future which is proscribed with return on asset, return on equity, cash flow from operating activities, and Tobin’s Q. The results of the study also showed significant negative results between the reporting and the implementation of CSR activities with the company's financial performance in the future. This results showed that CSR activities in Indonesia, Singapore, and Malaysia were a charity activity or just to fulfil governance’s rules. Keywords: Corporate Social Responsibility, Firm’s Financial Performance, and Natural Resources Industry
Economic Entity Concept, Penata Keuangan dan Aplikasi Lamikro Era Industri 4.0 (UMKM Provinsi Kepulauan Bangka Belitung) Wawan Irawan; Rulyanti Susi Wardhani
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.3001

Abstract

This study aims to determine the importance of Financial Arrangement, Entity Concept, and Lamikro Application in Micro, Small, and Medium Enterprises (MSMEs) in Bangka Belitung Province. The data analysis technique used in this study is to use Importance Performance Analysis (IPA), which describes the condition of MSMEs in Bangka Belitung Province regarding aspects of financial arrangement, entity concept, and technology the use of the Lamikro application. The results show that MSMEs in Bangka Belitung Islands Province in managing finances still use manuals. Still, some are using applications to consider it not a priority or important in managing finances. Furthermore, the economic entity concept and Lamikro application are still lacking in use, so they are still considered more important and priority in supporting MSMEs' performance in the Province of Bangka Belitung Islands. Keywords: Financial Structuring, Entity Concept (Economic Entity Concept), Lamikro Application

Page 21 of 35 | Total Record : 350

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