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INDONESIA
Jurnal Akuntansi AKUNESA
Published by Universitas Negeri Surabaya
ISSN : 23021195     EISSN : 2686438X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi, terbitan ini berisi artikel bidang ilmu Umum yang diterbitkan secara berkala 4 bulanan.
Arjuna Subject : -
Articles 20 Documents
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Search results for , issue "Vol 6, No 1 (2017): AKUNESA (September 2017)" : 20 Documents clear
PERBANDINGAN PENERAPAN ESOP PADA KINERJA KEUANGANPERUSAHAAN MARANTHIKA, JULIAN
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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This research aimed to verify the affect of ESOP (Employee Stock OwnershipsPlan) to financial report. This research conducted due a competition phenomenonat Indonesia Stock Exchange among corporation to gain stock from the investorsin trading share. This research using quantitative and independent t-test. Thesample that used in this research are firms listed at Indonesia Stock Exchangeduring 2011-2015 that adopt ESOP or non ESOP. We used ROA (return on asset)and TATO (total asset turnover) as dependent variabels and ESOP asindependent variabel. The result indicated that ROA did not prove any different infinancial report, while TATO indicated that there is a diffrence in financial reportbetween two firms. This indicated that ESOP can’t perform earnings but ESOPcan increase sales performance. Keyword: Employee Stock Ownership Plan, Return On Asset, Total AssetTurnover.
PENGARUH DIVIDEND OMISSIONS TERHADAP RISIKO INVESTASIDAN PROFITABILITAS NUR FADHILLAH, DYAH
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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Dividend omissions tend to increase from year to year. In the phenomenon of dividend omissions investors generally respond negatively as investors assume that companies are experiencing liquidity difficulties. This study aims to examine and analyze the effect of dividend omissions on investment risk and profitability in the company go public in Indonesia. Investment risk is measured by standard deviation, while profitability is measured by ROA (Return OnAssests). This study used a sample of 88 companies listed on the Indonesia Stock Exchange during the study period 2009-2015. Data were analyzed using MANOVA (Multivariate Analysis of Variance) analysis method. This study found that companies that do dividend omissions have ROA (Return On Assets) lower than companies that do not dividend omissions. In addition, it was found that a large investment risk in firms that did dividend omissions on thesamples under study. Keyword: Dividend omissions, investment risk, standard deviation, and ROA (Return On Assests).
ANALISIS PERBANDINGAN KINERJA NON KEUANGAN PADA BANKKONVENSIONAL DAN BANK SYARI’AH (STUDI EMPIRIS PADA KC UNIT PT BRI TBK DAN PT BRI SYARI’AH TBK) NUR WINDASARI, RIZKA
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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ANALISIS E-CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN YANG TERGABUNG DALAM SOCIALLY RESPONSIBLE INVESTMENT Asyidiki, Ali
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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This study aims to analyze the level of corporate social responsibility disclosure on their website on the company incorporated in socially responsible investment and different level of disclosure by sector. The type of this research is descriptive quantitative using secondary data of corporate social responsibility disclosure on their website with sample the company incorporated in socially responsible investment in Indonesia. Data were analyzed using descriptive statistical test and one way anova test. The results of this study suggest that the level of corporate social responsibility disclosure on their website is low and there is difference level of disclosure by sector.
KEENGGANAN WAJIB PAJAK UMKM UNTUK MENGIKUTI TAX AMNESTY NOOR RHAMANDA, ANUGRAH; PRASTIWI, DEWI
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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Tax amnesty is the elimination of tax payable but will not be subject to administrative sanctions and criminal sanctions if the revealed treasures and paying ransom. A tax amnesty aimed at restoring property taxpayers inside or outside the country and to improve the countrys acceptance of the tax sector. This research aimed to identify the factors that influence tax payer SMEs reluctance to participate the tax amnesty 2016. The methods used in this research is qualitative method with descriptive approach. Data collection techniques in the study using interview techniques with the SME?s taxpayers who do not follow the tax amnesty as the subject of the tax. Techniques for testing the validity of the data in this study using the technique of triangulation. The results of the analysis showed that the factor of the taxpayers reluctance toward a tax amnesty is lack of understanding and curiosity, experience, level of service that is less effective, and the influence of the environment of SME?s.
PENGARUH MOTIVASI DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN DAN PELAYANAN SEBAGAI VARIABEL MODERASI DESYDERIA FIRNANDA, SHINTA
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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This study examines the effects of motivation and tax penalties on taxpayer compliance of self-employed professionals with the addition of understanding and service as a moderation variable. This study uses survey approach with questionnaires as the basis of data retrieval. Based on the test results using SPSS 22, it shows that motivation influencing compliance and service can moderate the relationship between tax penalties to compliance. While tax penalties have no effect on compliance, understanding and service can not moderate the relationship between motivation to compliance, as well as understanding can not moderate the relationship between tax penalties against compliance. This study is based on Crowding Theory and Slippery Slope Framework.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH DI JAWA TIMUR SEBELUM DAN SETELAH PENERAPAN ACCRUAL BASED PRIYO ATMOJO, DWI
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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This study was aimed to analyze the comparation of local government?s financial performancebefore using accrual basis and after using accrual basis in East Java Local Governmentas measured by level of financial independence. The result of kolmogorov-smirnov showed that the data are not normally distributed, so the hypothesis testing using wilcoxon signed rank test and showed that there are significantly different between local government?s financial performance before and after using accrual basis. The result support Peraturan Pemerintah Nomor 71 Tahun 2010?s state about one of the purpose using accrual basis is for performance evaluation. Then the view of agency thery showed that accrual basis more useful for principal. From the view of stakeholder theory, accrual basis is an government?s effort to increase their performace through a favorable report to stakeholder and from the view of decision usefulness theory, the financial report using accrual basis is more valuable for users.
PENGARUH GENDER DAN LATAR BELAKANG PENDIDIKAN CEO TERHADAP KINERJA KEUANGANNPERUSAHAAN GO PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA AMANAH JANNAH TULLAH, NUR
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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This study testing the influence of gender and education background of Chief Excecutive Officier (CEO) can affect the financial performance of the company. This research method is quantitative. The data used innthis study is secondary datanof company data listed in Indonesia Stock Exchange (IDX). Samples are selected by using pusposive sampling method. The samples used in this study are 154 companies (if multiplied by the number of years which was 5 years, we found 770 sample companies). The techniquenused in this research isnnon-parametric data testing due to the non-normal distribution data, by testing two independent sample tests. The resultsnof this study indicatenthe gender (male and female) and educational background (undergraduate/graduate) can affect the financial performance of the company.
ANALISIS PENGARUH INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP INITIAL RETURN DAN RETURN 10 HARI SETELAH INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA TAHUN 2012-2016 WURYANI, ENI; ABDULRAHMAN, DIMAS
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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This research is aimed to examine the inflence of (1) financial information and non financial information to initial return and (2)financial information and non financial information to 10 days return after IPO. Multiple regression method used to analyse the data. The result of analysis for the influence of financial information and non financial information to initial return shows that only underwriter reputation and company size significantly influences. Whereas current ratio, debt equity ratio, return on equity, earning per share, auditor reputation, and percentage of shared offered to the public do not significantly influence to initial return. The result of analysis for the influence of financial information and non financial information to 10 days return after IPO shows that all of the variables which are current ratio, debt equity ratio, return on equity, earning per share, underwriter reputation, auditor reputation, company size, and percentage of shared offered to the public do not significantly influence to10 days return after IPO.
PENGARUH BIAYA LINGKUNGAN DAN KINERJA LINGKUNGAN DALAM MEMODERASI PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN KUSUMA WARDHANA, PRADITYA
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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The purpose of this study is to analize the moderation role of environmental costand environmental performance in affecting the quality of the relationshipbetween profitability and firm value. Observations of the study were conducted atmanufacturing company which is listed on Indonesia Stock Exchange, with athree-year observation period (2014-2016). The research sample was determinedusing purposive sampling method, after selected based on predetermined criteria,the data available for observation was 174. In this study, hypotheses were testedusing moderation regression analysis (MRA). The results obtained from this studyindicate that profitability (P) has a positive effect on firm value (NP),environmental cost (BL) is unable to give a significant influence in moderating therelationship between profitability and firm value, while environmentalperformance (KL) was able to moderate the relationship between profitability andfirm value.

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