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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 CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT PADA PERUSAHAAN NON KEUANGAN PERIODE 2011-2013 PUTRI W., SENDY
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 Corporate Governance (independent commissioner, board of commissioner size, institusional ownership, auditor reputation) and Firm Charactheristic (firm size, leverage,bussiness complexity) to Enterprise Risk Mangement Disclosure. This research was based on non-financial companies listed of Indonesian Stock Exchange in 2011-2013. Samples were collected by purposive sampling method and was analyzed with multiple regression analysis.The results showed that board of commissioner size, institusional ownership, auditor reputation, firm size and bussiness complexity have significant on enterprise risk management disclosure, but other variable which are independent commissioner and leverage does not have a significant effect on enterprise risk management disclosure. Keyword: Enterprise risk management, corporate governance, firm characteristic
PENGARUH MODAL INTELEKTUAL DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA EFEK SYARIAH ISLAMIYAH, SYUWAIBATUL
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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The study aims to analyze the influence of intellectual capital and corporate governance to financial performance. 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), andCapital Employed Efficiency (CEE). Corporate governance was measured by using three proxies proportion of independent board, audit commite, institusional ownership. Financial performance was measured by using ROA and ROE.This research is quantitative research and uses linear regression for data analysis. The data that was used in this research is secondary data and selected by using purposive sampling. The sample consists of 33 manufacturing companies which in list of Indonesia Sharia Stock during four years (2010-2013).The results showed that SCE, CEE, Audit Committe have significant effect on ROA and ROE. RCE negatively effect on ROA and ROE. Meanwhile, HCE, proportion of independent board doesn’t effect on financial performance (ROA and ROE). Institusional ownership effect on ROE. Keywords: Intellectual Capital, Modified Value Added Intellectual Coefficient (M-VAIC), corporate governance, financial performance.
PENGARUH RELEVANSI NILAI TERHADAP KEPUTUSAN INVESTOR BIMO SETYA PERMANA, ARYO
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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Financial statements that had been published must have one of qualitative characteristics which is value relevance. According to APB Statement No. 4, relevant accounting information must contain an informative and clear information suitable for its user spesifications, like investor, for making different decisions. An investor was proxied by stock price changes and stock return. This study aims to examine whether there is any influence of relevant accounting informations in financial statements toward stock price changes and stock returns. Accounting informations that have been used were book value per share (BVPS) and earning per share (EPS), because those informations are closely related to investors. The result showed that the relevant accounting informations which were measured by BVPS and EPS, were not influencing toward stock price changes. However, stock returns, were influenced. Thus, investors today may not consider the BVPS and EPS on stock price, but they are still considering BVPS and EPS on stock return as basis of investment desicion. Keywords: Value relevance, accounting information, stock price changes, stock returns, BVPS, EPS
PENGARUH TINGKAT KESEHATAN BANK DENGAN METODE CAMELS TERHADAP PERTUMBUHAN LABA PADABANK UMUM SYARIAH PERIODE 2011-2014 RAHMA NOVITASARI, DIAN
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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ABSTRACKThis study aimed to analyze the influence health of the bank with a CAMELS ratio to profit growth in the period of 2011-2014 on Islamic Banks. Financial ratios used are CAR, NPF, ROA, and FDR. This research uses secondary data from company financial statements. Data were analyzed using classic assumption test, multiple linear regression analysis, and hypothesis testing. The results obtained from simultaneous testing showed that the CAR, NPF, ROA, and FDR significant effect on earnings growth. While the partial test results indicate that CAR and FDR did not have a significant effect on earnings growth, but the NPF and ROA have significant influence.Keywords: health of the banks, CAMELS, profit growth
PENGARUH PROFESIONALISME, ETIKA, PENGALAMAN, PENGETAHUAN DAN KUALITAS AUDIT TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK MUGIA LESTARI, ANINDY
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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This research is a quantitative study aimed to obtain empirical evidence about the influence of professionalism, professional ethis, experience auditor, knowledge in detecting fraud and errors and quality audit on consideration of materiality level of public accounting (materiality judgment). The method of determination sample used was purposive sampling. The data used were primary data collected through questionnaires. The questionnaires distributed numbered 130 copy but only 110 copy question returned. Meanwhile, to answer the research hypotheses data analysis method used is to thes the quality of data which include validity, reliability, hypothesis testing.the statistical method using a multiple regression analysis. Based on these results it can be concluded that the variable Professionalism, professional ethis, experience auditor, Knowledge Detect fraud and error, and quality audit and jointly significant influence Materiality Level Advisory Public Accountants. Keywords: professionalism, ethis, experience, Knowlegde, quality audit, materiality
DAMPAK KEBIJAKAN E-MONEY DI INDONESIA SEBAGAIALAT SISTEM PEMBAYARAN BARU SOFYAN ABIDIN, MUHAMMAD
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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This research study focuses on a payment system policy by Bank of Indonesia that aims to provide information and an overview of e-money and the impact that appears on the policy.This study also analyzes the impacts which arise when the policy is issued and menjelaskaan from a different point of view, namely from the point of view of society as a user of the e-money products. E-money it self is the output of economic policy in the payment system which aims to minimize the amount of money in circulation so that the rate of inflation can be controlled by Bank Indonesia. Payment systems using e-money is a process of modernization of the payment system that is safe, convenient, and easy which has been developed in several countries in the world. Keyword : e-money, economic policy, payment sytstem
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT,RISK MANAGEMENT COMMITTEE DAN REPUTASI AUDITOR TERHADAP ENTERPRISE RISK MANAGEMENTPADA PERUSAHAAN BUMN DI INDONESIA M., RISWAN
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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This study aims to analyze the influence of independent commissioners, audit committee, risk management committee, and auditor reputation on the disclosure of enterprise risk management in state-owned companies at Indonesia. The study population is all state-owned companies registered in the ministry of state-owned enterprises 2011-2014 period by using purposive sampling method. The research method uses multiple linear analysis. The results show independent commissioners and audit committee has no effect on the disclosure of ERM while risk management committee, and the auditor's reputation effect on disclosure of ERMKeywords: independent commissioners, audit committee, risk management committee, the auditor's reputation, enterprise risk management
PENERAPAN ENTERPRISE RESOURCE PLANNING (ERP) DALAM MEMBANGUN SISTEM PENGENDALIAN MANAJEMEN SEBAGAI PENINGKATAN KINERJA PERUSAHAAN HAJJAR DAMAYANTI, HANINDIA
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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ABSTRACTThe use of Enterprise Resource Planning (ERP) in a company is crucial especially in obtaining information for decision making. Based on observations on some of the companies that have been using ERP, ERP can create synchronization and integration of various function within the company. By implementing ERP, management can build a management control system effectively and efficiently. ERP can help management in overseeing and managing resources that owned by the company are mainly human resources. However the use of ERP is still limited to larger companies that have the readiness fund and resources that needed.Keywords: Enterprise Resource Planning (ERP), Management Control System
PENERAPAN SISTEM REWARD BERBASIS KINERJA SEBAGAI PENINGKATAN KINERJA KARYAWAN PADA SPBU PT. SUMBER KURNIA MANDIRI SUFRO, LAILATUS
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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AbstractThis research aims to analyze and explain the indicator in the performance appraisal system, the application of the performance-based reward system, as well as obstacles encountered in the implementation of performance-based reward system in SPBU PT. Sumber Kurnia Mandiri. This research use the draft or a descriptive qualitative research design and data analysis in this study uses descriptive analysis of narrative. The results showed that the performance appraisal of employees at SPBU PT. Sumber Kurnia Mandiri using model Graphic Rating Scale. The application of performance-based reward system at SPBU PT. Sumber Kurnia Mandiri walking pretty well, but there are several obstacles in its implementation.Keywords: Reward System, Employee Performance
ANALISIS KINERJA KEUANGAN DAERAH DAN TINGKATKEMANDIRIAN DAERAH DI KABUPATEN MAGETAN(TAHUN ANGGARAN 2009-2013) FAMBAYUN, SONIA
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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This purpose of research was to determine the performance of financialmanagement and the degree of independence of Magetan regency area. Analyzerused to measure the performance of the financial management of local and thedegree of independence of Magetan regency area is the ratio of financialindependence area, effectiveness ratio, efficiency ratio, the ratio of the activityand growth ratio. The result of the analysis of the financial performance and thedegree of independence of Magetan regency area in 2009-2013 showed that theratio of financial independence area are instructive with an average of 6,84%,120,62% effectiveness ratio which means it is very effective, the efficiency ratio isefficient with average amounted to 2,40%, the ratio of activity routine expenditureagainst APBD is 62,89% greater than the ratio of activity of developmentexpenditure against APBD that only has an average of 26,08% and the growthratio consist of PAD 17,88%, revenue amounted to 13,35%, 13,92% of routineexpenditure and development expenditure amounted to 14,67%. Keywords: financial performance, APBD, ratio analysis

Page 32 of 60 | Total Record : 597

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