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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 INTELECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2010-2014 SAIFULLOH, MOCH
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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This research si to investigate the influence  of intellectual capital on the financial performance and market value of the company . this study also analyze the influence between the component of intellectual capital. this study uses a component of intellectual capital as independent variable, which consists of innovation capital, process capital, human capital, and relational capital. whereas, the the financial performance and market value of the company used in this study as dependent variable.  The companies listed on the indonesian stock exchange (idx) in the period between the years 2010-2014 is used as study samples. data was collected using purposive sampling method. based on these criteria then as many as 10 companies chosen as samples in this study. the analytical tool used was partial least square (pls). The result show (1) innovation capital and process capital ade signficant effect on relational capital, (2) innovation capital has possitive effect on human capital, (3) human capital has no effect to customer capital and market value, but it has positive effect on financial performance of company, (4) custmoer capital has no effect to financial performance and market value of company, (5) financial performance has significant effect to market value of the company.
PENGARUH UKURAN DEWAN DIREKSI, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN UKURAN KOMITE AUDIT TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI TAHUN 2009 - 2014 DWI OKTAVIANI, HAPPY
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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The research purpose to analyze the influence of board director’s size, proportion of independent commissioners, and audit comittee’s size on practice of earnings management is measured by discretionary accrual. Population of this research is all of pharmacy companies listed in Indonesia Stock Exchange period 2009-2014. This research used 7 pharmacy companies, selected using purposive sampling method. Data were analyzed using multiple regression method. Based on the result of research indicate that board director’s size, proportion of independent commissioners, and audit comittee’s size on practice have no influence on practice of earnings management.
LEARNING AWARD TERHADAP PENINGKATAN KOMPETENSI DAN KINERJA KARYAWAN DEPARTEMEN QUALITY DI PT. UNILEVER INDONESIA (ULI), TBK. SARAH NURIL, ATQIYYAH
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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 This research intends to improve comprehension about the application of Learning Award to the improvement of employee competency and employee performance in PT. Unilever Indonesia (ULI), Tbk. This research is explanatory research uses qualitative approach. This research using employees of Quality Control Department as object. Methods of datas collection to obtain data is, interview and document analysis. The result of this research is explanation of Learning Award in Quality Control department and its affect to employee which are improvement of competency and improvement of performance.
PENGARUH RIGHT ISSUE TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2013 FIRSTOLINO, MUHAMMAD
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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The purpose of this research is analyze effect the announcement of the right issue on the capital market Indonesia (BEI) in 2013. The data used in this study is date of the company that announced a rights issue, daily stock price data, daily stock trading volume data, the data number of shares outstanding, JCI share data The statistical method used to test the hypothesis is Paired Sample T-Test. The model used to determine the estimated returns in this research is the Market Adjusted Model. The result of this research showed that there were no significant differences from the abnormal return with a significant 0,634 > 0,05 and trading volume activity with a significant 0,064 > 0,05 at the time before and after the announcement of the right issue. This means that the right issue announcement does not contain meaningful information for investor to change their investment preferences.
PENGARUH PROFITABILITAS, KEKUATAN MODAL, PERTUMBUHAN KREDIT TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BISNIS 27 MONICA, GENOVEVA
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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Share price published by Bisnis 27 new published in 2009. This study used the period 2009-2014, to determine the development stock prices. 2013 marked global economic slowdown, falling commodity prices and a reversal of capital flows, has put pressure on the Indonesian economy during the year either through trade or financial. This study aims to determine whether the profitability, capital strength and credit growth effect on blue chip stocks. Profitability shown by some indicators such as ROA and ROE, capital strength using indicators CAR, while credit growth using indicators NPL and LDR. Multiple linear regression was used as a tool to analyze the problem. Data were collected from all banks listed on the Stock Exchange in 2009-2014. The study found that there are variables have a significant impact on stock prices, but not all of the individual variables have the same role. Variables: NPL have a negative impact on stock prices, while CAR, ROE, ROA and LDR do not. Thus, the authors conclude that in addition NPL can influence people to buy and sell their shares.
ANALISIS PENGUNGKAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA PERUSAHAAN INDEKS PEFINDO25 (SME INDEX) TAHUN 2011-2013 ALFRITA, DIANA
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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Saat ini Good Corporate Governance (GCG) menjadi sebuah kesadaran para pelaku usaha untuk memperbaiki pengelolaan bisnis dengan penerapannya secara konsisten dan komprehensif agar meningkatkan kepercayaan investor untuk menanamkan modalnya karena keyakinan terhadap kemampuan perusahaan dalam menghasilkan nilai tambah (value added) di masa yang akan datang. Penelitian ini bertujuan untuk mengetahui sejauh mana penerapan prinsip Good Corporate Governance pada Indeks Pefindo25. Karena kesesuaian pengungkapan penerapan Good Corporate Governance harus berpedoman pada peraturan KNKG yang memuat Pedoman Umum Good Corporate Governance Indonesia tahun 2006.  Hasil penelitian menunjukkan bahwa secara umum penerapan prinsip-prinsip Good Corporate Governance yang meliputi transparansi, akuntabilitas, responsibilitas, independensi dan kewajaran pada perusahaan Indeks Pefindo25 tahun 2011 - 2013 dilaksanakan dengan cukup baik meskipun perusahaan yang telah konsisten selama 3 (tiga) tahun tersebut keluar dari indeks pada tahun 2013. Hal tersebut dikarenakan adanya penurunan kinerja yang dialami perusahaan pada tahun tersebut.
ANALISIS COST VOLUME PROFIT DENGAN ACTIVITY BASED COSTING UNTUK MERENCANAKAN LABA DAMAYANTI, FITRI
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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AbstractThis research aims to determine the profit planning with Cost Volume Profit analysis with Activity Based Costing approach as profit planning tool hospital. This research was conducted at hospital because it has not implemented the Cost Volume Profit analysis as a tool to plan for profit. Data analysis was performed using descriptive qualitative. The results showed that the Cost Volume Profit with the approach of Activity Based Costing is the right way in Planning earnings for the implementation is done by tracking and classifying sales data and costs based on the behavior of costs, mengkalisifikasian activity-based costing, analyzing CVP with ABC approach, CVP analysis using the break even point, margin of safety, DOL, stipulate various alternatives used to achieve profit targets and analyze alternatives used by using analysis CVP.Kata Kunci : Cost Volume Profit, Activity Based Costing, Profit
REAKSI PASAR MODAL INDONESIA SEBELUM DAN SESUDAH RESHUFFLE KABINET 12 AGUSTUS 2015 (EVENT STUDY PADA SAHAM ANGGOTA LQ 45 TAHUN 2015) MUSYARROFAH, ATIQOTUL
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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ABSTRACT Cabinet reshuffle carried out by President Jokowi-JK on August 12, 2015. Jokowi replaced five ministers were three of them were ministers in the economy. The reaction of society which reflects the expectations can be seen from the movement of stock prices in the Indonesian stock market. The market reaction is indicated by the presence or absence of difference of abnormal return, trading volume activity and security return variability. Data analysis is done by using paired sample t-test on abnormal return and the Wilcoxon signed rank test on trading volume activity and security return variability. The results show that there is difference in abnormal return, trading volume activity, and security return variability before and after of the cabinet reshuffle Jokowi JK August 12, 2015.Keywords: cabinet reshuffle, abnormal return, trading volume activity and security return variability
PENGARUH DANA PIHAK KETIGA (DPK), NON PERFORMING FINANCING (NPF) DAN PENEMPATAN DANA PADA BANK INDONESIA TERHADAP PROFITABILITAS BANK UMUM SYARIAH PERIODE 2011-2014 SUBARKAH, IDRUS
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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The purpose of this study was to analyze the relationship and influence The Effect Of Third Party Funds, Non Performing Financing and Placement Funds in Bank Indonesia on Profitability Syariah Bank. This analysis will be used as a reference both for owners, investors, customers, and other stakeholders. Of all the population there are 9 syariah bank that have met the criteria for the research samples during 2011-2014. Data used in the study in the form of financial reports that has been published on the official website of the Bank Indonesia and official website on syariah bank. This type of research uses quantitative approach with multiple linear regression method. These results indicate that Non Performing Financing affect on Profitabilty Syariah Bank. Third Party Funds and Placements Funds in Bank Indonesia does not affect on Profitabilty Syariah Bank.   Keywords: Third Party Funds, Non Performing Financing, Placement Funds in Bank Indonesia and Profitability.
PENGARUH SOSIALISASI DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SESUDAH PENDAERAHAN PBB-P2 DENGAN KONTROL PETUGAS KELURAHAN SEBAGAI VARIABEL MODERATING DI KOTAMADYA SURABAYA FACHRU ANNISA, KARTIKA
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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Abstract This research aims to examine the effect of socialization and tax konowledge to taxpayer’s compliance with urban village officer’s control as a moderating variable in Surabaya city. This research used quantitave approach with the primary data obtained from questionnaires. The sampling method of this research used purposive sampling with a sample of 110 respondent from land and building taxpayers in Surabaya city. This research used Moderated Regression Analysis (MRA) using SPSS 21. The result of this research shows that the socialization influenced taxpayer’s compliance and the control of urban village officer can moderate the relation  of socialization and taxpayer’s compliance. Furthermore, the tax knowledge  influenced taxpayer’s compliance but the control of urban village officer can’t moderate the relation  of tax knowledge and taxpayer’s compliance.   Keywords : Taxpayer’s Compliance, Socialization, Tax Knowledge, Urban Village Officer’s Control

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