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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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PENGARUH STRATEGI DIVERSIFIKASI TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING(PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA PERIODE 2009-2013) SULASTRI, ULI
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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Abstract:The purpose of this study was to determine how the diversification strategy influence the performance of the company with the capital structure. This research was conducted on the company property and real estate sectors listed of Indonesia Stock Exchange in 2009-2013. The method of Sample selection used purposive sampling and obtained 90 samples of data. The analysis technique used linear regression with intervening variables.The results showed that the diversification strategy does not affect the corporate's financial performance and capital structure, while the capital structure give the positive effect on the financial performance. In conclution, the indirect effect of diversification strategy didn’t give the influence on financial performance through the capital structure. In short, the capital structure not a mediator for diversification strategy in to the corporate’s financial performance.Keywords: Diversification strategy, Capital Structure, Corporate’s Financial Performance
ANALISIS PERBEDAAN PERUBAHAN RISIKO SISTEMATIK DAN RISIKO OPERASIONAL SEBELUM DAN SESUDAH PENGGABUNGAN USAHA WAHYU W, RESTI
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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ABSTRACTBusiness combination is one of the strategies of the company to expand. These conditions would make changes to the risk of the company, that is systematic risk that comes from outside the company and operational risks that come from within the company. When the company merged two of these risks will be affected. This study aims to prove whether the right after the company merged change risks or not. Systematic risk is measured using a beta single index model and operational risk using the model of Altman Z-Score.The method used in this research was quantitative approach using non-parametric test Mann Whitney U test. Data was obtained from the Indonesia Stock Exchange (IDX), that was the company while merged from 2010 until 2013. Results of the study showed that the business combination did not affect the change of systematic risk and operational risk of the company. This means that there is no significant risk difference before and after the companies merged.Keywords : Business Combination, systematic risk, operational risk, beta, single index model, Altman Z-Score.
ANALISIS KONTRIBUSI DAN EFEKTIFITAS PEMUNGUTAN PAJAK REKLAME UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA SURABAYA FIRMANSYAH, ALFIAN
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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Surabaya is one of the biggest city in Indonesia, after Jakarta. So there are many investors that uses Surabaya crowd to build an advertisement. This research is used to analyze the contribution and the effectiveness of advertisement tax in Surabaya during 2009-2013. This research uses qualitative method within case study. This research conclude that there are 2 major factors that impact degression of advertisement tax, which is the less effectiveness to collect advertisement tax debt, and another local tax that significally increased.Keywords: effectiveness, contribution, advertisement tax, Surabaya
PENERAPAN STANDAR AKUNTANSI KEUANGANTANPA AKUNTANBILITAS PUBLIK (SAK ETAP)(KPRI SERBA USAHA MIGAS CEPU) DARA FEBRY K, ROSITA
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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The purpose of this research is to evaluate implemetation of SAK ETAP about financial statement and explain the differences between the accounting records which is used based SAK ETAP and in KPRI Serba Usaha Migas Cepu. The data research were collected through interview and documentation. The result of research showed the are differences betwee the accounting financial statement in based SAK ETAP with financial statement of KPRI Serba Usaha Migas Cepu.the financial statement KPRI Serba Usaha Migas Cepu consist of balance sheet, income statement, statement changes in equity, cash flow, statement the result of operation and note of financial statement.Keywords : SAK ETAP, financial statement, KPRI Serba Usaha
ANALISIS PENGARUH KECUKUPAN MODAL, LIKUIDITAS, PROFITABILTASDAN RISIKO KREDIT TERHADAP PENYALURAN KPR PADA BANKPERSERO DAN BUSN IKHLASUL AMAL, OKY
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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This study aims to determine the effect of capital adequacy, liquidity, profitability, and thecredit risk of the mortgage portfolio at Bank Limited and BUSN. This analysis will be usedas a reference both for owners, investors, customers, and other stakeholders. Of the twotypes of bank, namely Bank Limited and BUSN, there are 38 companies sampled and theywill be analyzed from 2011 to 2013. The source of data that will be used in this researchare the company's annual report samples, the official website and the website of BankIndonesia and Indonesian Banking Statistics. This type of research uses quantitativeapproach with multiple linear regression method. The results showed that liquidity is theonly variable which affects the mortgage portofolio.Keywords: mortgage, capital adequacy. Liquidity, profitability, and credit risk
PENGARUH MODAL INTELEKTUAL TERHADAP ECONOMIC VALUE ADDED PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009 – 2013 MAYASANI, REYSITA
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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The purpose of this study to analyze the influence of Intellectual Capital to Economic Value Added. This research was conducted on Pharmaceutical companies listed of Indonesian Stock Exchange in 2009-2013. The model that used to measure intellectual capital was using Modified Value Added Intellectual Coefficient (M-VAIC). M-VAIC component consist of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), and Capital Employed Efficiency (CEE).This research is quantitative research and uses linear regression for data analysis. The results showed that Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) has an impact to Economic Value Added (EVA) for a while Relational Capital Efficiency (RCE), and Capital Employed Efficiency (CEE)Keywords: Intellectual Capital, Modified Value Added Intellectual Coefficient (M-VAIC), Economic Value Added
ANALISIS SISTEM INFORMASI AKUNTANSI ATAS SIKLUS PENGGAJIAN PADA PT “X” DI SURABAYA ASTRID ADIYANI, AYU
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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This research are describes about implementation of the payroll systems on PT X. The purpose of this research is to understand the procedure of payroll systems and compare the procedure payroll systems with theory accounting information system of payroll. This research uses qualitative method with descriptive qualitative research approach. And the results indicate that the payroll system has been well implemented, it is shown by the separation of duties, authorization of transactions, and the responsibilities of each department. But needs additional department of general ledger, because it can help companies to recording payroll transaction process. Keyword: Accounting Information Systems, Payroll Systems
PENGARUH UKURAN KAP, PROFITABILITAS, KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2009-2013 GLARENDHY PRATAMA, HAKAM
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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The purpose of this research is to tempt and analyze the effect of KAP criterion, profitability, audit committee, company criterion, and leverage against audit delay. The population of this company use companies which listed on Indonesia Stock Exchange (BEI/IDX) 2009-2013 as much as 450 companies. The sample collection done with purposive of sampling, with this technique obtained the sample used in this research as many as 79 companies. This study use secondary data in the form of audit financial report and annual report from the website of Indonesia Stock Exchange (IDX).This study use five free variables which are a KAP size, profitability, audit committee, firm size, and leverage. Bound variable of this research is an audit delay. The method of analysis which used to examine free variables on bound variable is a double regression.The result show that KAP size variable measured by dummy influence to audit delay significantly. Another variables such as profitability variable which measure by ROA, audit committe variable which measure by KOMAU, firm size variable which measure by LnTA, and leverage variable which measure by DTAR. This result means that the profitability variable, audit committe, firm size, and leverage, there is no significant influence to audit delay. Keyword : KAP size, profitability, audit committee, firm size, leverage, and audit delay.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2014) DWI A, DAHNIAR
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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Earnings Management is an attempt to intervene in the management of the financial statements related accrual components that can be managed by the manager that is discretionary accrual to realize the desired profitThe purpose of this study to analyze the influence of good corporate governance mechanism, namely institutional ownership, managerial ownership and composition of board of commissioner and the other object is financial distress to earnings management. This research was conducted on Banking companies listed of Indonesian Stock Exchange in 2009-2014.This research is quantitative research and uses linear regression for data analysis. The result of this study shows the corporate governance mechanism (institutional ownership, managerial ownership, composition of board of commissioner not influence to earnings management. Financial distress had positive effect and significant to the earnings management. Keywords: Earnings Management, Institutional Ownership, Managerial Ownership, Composition of Board of Commissioner, Financial Distress
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009-2013 KARINA A, PUTRI
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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The aim of the research is to analyze the factors that cause the reception of audit opinion going concern in the manufacturing companies in Indonesia. The independent variables used are firm size, profitability, solvability, debt default and the dependent one is audit going concern opinion.The research design applied in this study was quantitative research by using logistic regression. The sample observed were the manufacturing companies listed on the Indonesian stock exchange in the period 2009-2013. The method used for the sampling was purposive sampling, so that the samples obtained during observation were 335 companies.The result of the research indicated that the solvability measured by Debt to Total Asset Ratio (DAR) and debt default positively affected to the reception of audit opinion going concern. However, the firm size measured by total assets and profitability which was connected to the Return on Assets (ROA) did not take effect on the reception of audit going concern opinion. Key words: Audit going concern opinion, Firm size, Profitability, Solvability, and Debt default.

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