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INDONESIA
Berkala Ilmiah Mahasiswa Akuntansi
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Berkala Ilmiah Mahasiswa Akuntansi, merupakan jurnal yang diterbitkan Jurusan Akuntansi, Fakultas Binis, Universitas Katolik Widya Mandala Surabaya
Arjuna Subject : -
Articles 63 Documents
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ANALISIS CORPORATE GOVERNANCE DAN RASIO KEUANGAN DALAM MEMPREDIKSI KESULITAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BEI EKA SULITYO NINGSIH, SANI
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.816 KB)

Abstract

Financial distress is important information for various stakeholders to ensure the company will remain a going concern, or even otherwise would go bankrupt. Information about the financial distress will be able to help corporate managers to quickly determine the right strategy for his company. Therefore, this study aims to analyze the corporate governance and financial ratios to predict financial distress in companies manufacturing in Indonesia Stock Exchange 2006-2010 period. This study uses a case study design with one dependent variable, namely the hypothesis of financial distress, while the independent variable is corporate governance (the variable used is the agency cost and institutional ownership), and financial ratios (with the variables used are profitability ratios, liquidity ratios, the ratio solvency, and the ratio of market size). Study sample of 57 companies selected by purposive sampling technique. Techniques of data analysis using logit regression. The results show that corporate governance is represented by the agency cost and ownership of institutional and financial ratios are represented by the ratio of profitability, liquidity ratio, solvency ratio and the ratio of the size of the market is able to predict the onset of financial distress, so as to provide useful information and helps managers and other stakeholders for decision making.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI MEILYANA, ELIZABETH
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The purpose of this research is to examine the influence of mechanism application corporate governance which involves the proportion of institutional ownership and proportion of independent board members and also the influence of the earnings management to company’s value. This research took 47 samples from manufacture industry in Bursa Efek Indonesia in period 2008-2010. The samples were taking by using purposive sampling method. This research is using linier regression analysis, which is doubled linier regression to know the mechanism of two variables corporate governance to earnings management and company value and also to know the influence of earnings management to company value. The counting and hypothesis testing were conducted using SPSS 13. The result from this research shows that the proportion of institutional ownership and the proportion of the amount of member’s commissioner council do not give significance influence to the earnings management which using Discretionary Accrual. The same with the research result from the proportion of institutional ownership and the proportion of the amount of member’s commissioner council which shows no influence to company value. But, the result of earnings management to company value shows that there is significance influence.
EVALUASI EFEKTIVITAS FUNGSI SATUAN PENGAWASAN INTERN (STUDI PADA PERUSAHAAN BUMN ) ARDIANTO T., YUDHI
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Internal control is very important for all companies, especially the internal audit function. In the company's internal audit under the supervision of personnel who are called by the Internal Control Unit. SPI serves to provide information and advice to management in order to perform tasks well, so as to create an effective control. The purpose of this study was to determine the functions of the Internal Control Unit in BUMN. Type of data used in this study is qualitative data. Qualitative data analysis is used first, conducted a survey to the company. Second, make understanding the function of the Internal Control Unit within the company through the interview. Third, evaluate the effectiveness of the functions of the Internal Control Unit in BUMN. Fourth, draw conclusions on the evaluation of the effectiveness of the Internal Control Unit functions in BUMN. Based on research conducted, it can be concluded that outlines effective functioning of the Internal Control Unit in accordance with Quality Assurance Standards on internal review so that it can be said SPI has been effective in conducting internal audits.

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