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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 597 Documents
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RELEVANSI NILAI : INFORMASI LABA, ARUS KAS, NILAI BUKU, GOODWILL DAN UKURAN PERUSAHAAN YANG MEMBENTUK KEPUTUSAN EKONOMI INVESTOR LUH PUTU WIDA P, NI
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Value relevance of accounting information is the ability of accounting information to explain the company's market value. Relevance of a financial statement can be seen from how much influence the financial statements on capital market activity. An information have content if the market will react quickly and it can be observed in changes in market prices. The purpose of this study is test whether there is a positive effect of earnings, cash flow, book value, goodwill, and size of the company to the stock price. Data used is gross profit, total sales, operating cash flow, total equity, goodwill, total assets, number of shares outstanding and the closing price on March from financial statement and ICMD period 2010-2013. The samples in this study were 11 companies listed on the Indonesian Stock Exchange. The research method used is quantitative. The results show that based on the simultant test between gross profit, operating cash flow, book value, goodwill and total assets to the stock price is significant. The partial test show gross profit and operating cash to stock price is significant. Book value of equity, goodwill and total assets to srock price is insignificant based on the partial test.   Keywords: value relevance, price stock, gross profit, operating cash flow, book value of equity
PENGARUH INFORMASI AKUNTANSI DAN MAKRO EKONOMI TERHADAP NILAI PERUSAHAAN EFEK SYARIAH WULANDARI, AYU
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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The purpose of this research is to analyze the influence of accounting and economic macro information on the firm value of Islamic stock in 2009-2013. The population in this study consist of 313 companies listed on the Indonesian Stock Exchange as an Islamic stock in 2013 period and after passing the stage using purposive sampling the sample is only 27 companies with a data sample of accounting information from financial statements, consisting of Debt to Equity Ratio (DER), Current Ratio (CR), Total Assets Turnover (TATO), and Return on Equity (ROE) and Dividend Payout Ratio and non-accounting information in the form of inflation, SBI rates, and the exchange rate effect on firm value of islamic stock. The analysis technique used multiple regression and hypothesis testing using the t-statistic for testing the partial regression coefficients and F-statistics to test the significance of the effect together with the level of significance of 5%. The results showed that simultaneous independen variables affect the firm value of islamic stock. Partially, only the Return On Equity (ROE) and inflation affecting the firm value of islamic stock, while Debt to Equity Ratio, Current Ratio, Total Assets Turnover, Dividend Payout Ratio, SBI interest rate and exchange rate does not affect the value firm value of islamic stock. Key Words:    Debt to Equity (DER), Current Ratio (CR), Total Assets TurnOver (TATO), Return On Equity (ROE), Dividend Payout Ratio, inflation, interest rate, exchange rate, firm value of islamic stock.
PENGARUH PREDIKSI KEBANGKRUTAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR KEUANGAN DI BEI NAIF, AMIR
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Abstract This Research aims is to examine and analyze the influence of bankruptcy prediction to stock return of financial services sector companies listed in Indonesian Stock Exchange. The samples at this study are companies listed in Indonesian Stock Exchange during period of 2010-2012. Data is collected by purposive sampling techniques and sample total 47 companies. Data is analyzed using simple linear regression. The results showed that bankruptcy prediction with Altman z-score has no effect on stock return of financial services sector companies. Altman z-score value of financial services sector companies unable to give information about companies financial condition so that why investor didn’t response and give influence on stock return.The result contrary to most of previous literature. Keywords:bankruptcy prediction, z-score, stock return
PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN PERUSAHAAN DI INTERNET (CORPORATE INTERNET REPORTING TIMELINESS) RUSDIANTI, RANI
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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This study examinesmanagerialownership, blockholderownership,public ownership, the proportion ofindependent board, firm size, profitabilityandliquidityon thetimeliness ofcorporate internet reporting. Samples fromthis studyarecompanieslisted onthe Indonesia Stock Exchangein 2013aftereligiblepurposivesamplingso thatamounts to42 companies. The data analysis techniqueusedin this studyishypothesis testingwithmultiple linear regression method. The results showedthat thevariablesof managerialownership, blockholderownership, profitabilityandliquiditydoes noteffect ontimeliness ofcorporate internet reporting. Whilepublic ownershipvariables, the proportionof independent boardand firm sizeeffect ontimeliness ofcorporate internet reporting.In addition, the sevenvariablessimultaneouslyeffect ontimeliness ofcorporate reportingon the Internet.   Keywords: timeliness, corporate internet reporting, corporate governance, firm characteristics.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT UNDERPRICING SAHAM PADA PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA FENDY W., YOGI
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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The Bidding process of the company stock to the public for the first time through the stock exchange is called initial public offering (IPO). Underpricing phenomenon occurs during IPO process, when stock price on the primary market is cheaper than the stock price on secondary market. This study aims to examine to the effect of current ratio, age, size, ROA, EPS from the company and financial leverage toward the underpricing rate of non financial  company stocks listed in Indonesian Stock Exchange. The study  use multiple regression to test the partial and simultan effect. The sample (are) used in this study. It all the company was registered in BEI during 2008-2012. Sample were obtained with purposive sampling method on 50 company. Keywords : underpricing, IPO
ALASAN DAN DAMPAK KEBIJAKAN IMPOR BERAS DI INDONESIA AHADIN HARIO CAESAR NUR, RAHMAT
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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This study aims to analyze the reason Indonesian rice import policy and do what the impact would arise if the government rice import policy. This study used a descriptive approach to thoroughly describe the reasons and impact of rice imports by Indonesia. Sources of data used in this study are from the Central Bureau of Statistics, FAO, and the Regulation of the Minister of Trade of Indonesia. Data collection techniques in this study using a literature study. Results from this study is that although Indonesia is the country's third largest producer of rice, but Indonesia is still not quite able to meet the food needs of its people. In addition to the impact that will arise is that Indonesia will be further away from food security, the impact on farmers in Indonesia, farmers will increasingly cornered by the policy of Indonesia's rice imports. Keywords: rice, imports, policy
PERSPEKTIF SYARIAH TERHADAP PENGELOLAAN REKSA DANA DANAREKSA SYARIAH BERIMBANG YUNI ASTUTI, DIAH Yuni
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Reksa Dana Danareksa Syariah Berimbang merupakan reksa dana yang bertujuan untuk mendapatkan pertumbuhan nilai investasi dalam jangka panjang dan memperoleh pendapatan yang berkelanjutan kepada pemodal yang hendak mengikuti Syariah Islam. Penelitian ini bertujuan untuk menggagas perspektif syariah terhadap reksa dana danareksa syariah berimbang. Studi kasus ini dilakukan di PT. Danareksa perwakilan Surabaya dengan metode kualitatif deskriptif. Hasil dari penelitian ini adalah bahwa perspektif syariah terhadap pengelolaan reksa dana danareksa syariah berimbang mengacu pada tujuan muamalah yang didasarkan pada Al-Qur’an surat Al-Qashash ayat 77. Perspektif syariah terhadap pengelolaan reksa dana danareksa syariah berimbang ditinjau dari segi manajer investasi dan Kebijakan sistem bagi hasil dengan akad mudharabah di dalam reksa dana danareksa syariah berimbang.   Kata kunci: Reksa Dana, Danareksa Shariah Berimbang, Manajemen Investasi
PENGARUH RASIO LIKUIDITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI LUSIYANTI, RETNANING
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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This study aims to determine the effect of liquidity and leverage ratios to value companies in the manufacturing sector companies sub-sectors of food and beverage industry are listed on the Stock Exchange in the year 2009-2011. In this study, the liquidity ratio was measured using the Current Ratio (CR), Acid Test Ratio (ATR). While the leverage ratio measured by Debt to Equity Ratio (DER) and Debt to Total Assets Ratio (DTA). The results showed that simultaneous liquidity and leverage ratios do not significantly influence the value of the company. Partially proved that the Acid Test Ratio (ATR), Debt to Equity Ratio (DER) and Debt to Total Assets Ratio (DTA) has a positive effect on firm value, but only the Acid Test Ratio (ATR), which gives them significant influence. While the Current Ratio (CR) has a negative but insignificant effect on firm value. Keywords : liquidity ratio, leverage ratio, firm value
ANALISIS FAKTOR PENENTU KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2012 DWI RENDRA GRAHA, ERFAN Rendra
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Dividends are payments made by the company to shareholders, either in the form of cash or stock. Payment of dividends to shareholders showed capital income directly and indirectly invested by shareholders in the company. This study aims to determine what are the factors could affect dividend policy. The sample of this study are companies that listed in the Indonesian Stock Exchange and continuously distribute dividend from  2008 to 2012. The number of samples are 60 companies with number of observations are 300 items. This study using profitability variable, leverage, cash flow, growth, taxes and market ratio with using multiple linear regression on IBM SPPS 20. The results showed that leverage variable and ratio of the market affect dividend policy. However, profitability variable, cash flow, growth, and the tax have no effect on dividend policy   Keyword :Dividend Policy, Leverage, Ratio of the Market
PENGARUH MODERASI PENDAPATAN ASLI DAERAH TERHADAP HUBUNGAN BELANJA MODAL DAN KEMANDIRIAN KEUANGAN DAERAH SUGIONO, SUHANDARINI
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Financial independence of the region shows the government's ability to finance its own activities of governance, development and services to the people who have paid taxes and levies as a source of local revenue needed without relying on central government funding. The purpose of this study is to determine the effect of moderating the relationship capital expenditure and financial independence of the region.This study uses secondary data began the period 2009 to 2013 were obtained from the Regional Asset Finance Agency and the East Java province. Research sample as amount of 180 from 28 districts and 8 cities. The analytical method used is a simple regression and Moderated Regression Analysis. The results of the analysis indicate that capital expenditures affect Financial Independence Regional and Local Revenue is able to moderate the relationship between Capital Expenditure and Financial Independence Regional.   Keywords: Capital Expenditure, Financial Independence of Regional and Local Revenue

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