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<![CDATA[EFFECT OF WORKING CAPITAL AND WORKING CAPITAL TO TURNOVER RETURN ON EQUITY (ROE) TO MANUFACTURING COMPANIES LISTED IN THE STOCK EXCHANGE OF INDONESIA 2004-2007 (EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE) ]]>
<![CDATA[Hairuddin, Hairuddin]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[Working capital and working capital turnover is very important to enhance the ability of the company in obtaining a profit, because the working capital and high levels of turnover that the company can operate and close the expenses and costs in the company. Average Return On Equity (ROE) of manufacturing companies listed on the IDX year 2004-2007 there is enough material up and down due to lack of capital work.The problem which will be revealed in this study were (1) What is working capital influence on ROE?, (2) What is the turnover of working capital affect the ROE?, and (3) Is working capital and working capital turnover is jointly influence on ROE?. The analysis technique used in this study were t-test, F test, and test determination. By using SPSS version 16 obtained the following results: (1) Working capital is not influential to ROE, this can be seen from the t value of -0.694 with a probability of 0.492 error rate significantly exceeds the expected level of 0.050. (2) Capital Turnover work does not affect the ROE, this can be seen from the t value of -0.992 with a probability of 0.328 error rate significantly exceeds the expected value of 0.050. (3) Working capital and working capital turnover is not influential against ROE together, this can be seen from the calculated F value of 0.700 with a probability of 0.503 error rate significantly exceeds the expected level of 0.050. To test the resulting value of determination R Square 0.038 this means the ability of working capital and working capital turnover explain the ROE was 3.8% while the rest equal to 96.2% influenced by other variables in addition to working capital and working capital turnover. Keyword: ROE, Working Capital, Stock Exchage]]>
<![CDATA[THE DIFFERENCE BETWEEN TOTAL DISCRETIONARY ACCRUAL BANKS WHICH HAVE ACQUIRED THE PROFIT AND LOSS IN INDONESIA ]]>
<![CDATA[Wulandari, Ika]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[Management Earnings (earnings management) is a management action in the form of interference in the process of preparing the financial statements with the intent to improve the welfare of both individuals and companies. This study grouped samples into two groups, namely the banking company which suffered losses and banking firms gain. This study aimed to determine the indication of the presence of earnings management and the difference between the two groups of banks. Based on the results of testing using several methods showed that indeed there are indications of earnings management in both groups of banks under study. Among these two groups there were significant differences in discretionary accruals between bank profits and bank losses, which the bank makes a profit of discretionary accrualnya higher than at banks that suffered losses. Keyword : Earning Management, Total Accrual, Discretionary Accrual]]>
<![CDATA[DIFFERENCES IN ETHICAL PERCEPTIONS OF EARNING MANAGEMENT PRACTICES ON ACCOUNTING STUDENTS IN YOGYAKARTA IN THE GENDER PERSPECTIVE ]]>
<![CDATA[Anggoroseto, Jati]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[Earnings management is an act of managers to increase (decrease) current reported earnings on a unit where the manager is responsible, without leading to an increase (decrease) in long-term economic profitability of the unit. Earnings management or earnings management is one area in which controversial as an acceptable attitude (acceptable) or not acceptable (unacceptable)This study replicates previous research Clickeman (2000) and Nurmala (2007). This study aims to find out about the views of ethical perceptions between male accounting students and women against the practice of earnings management. Testing research methods from Clickeman previous research (2000) is to spread the 13 questionnaires relating to the practice of earnings management to look average. In addition, researchers also tested the re-study with test reliability, test validity, test for normality and hypothesis testing. The results of this study can be seen that there is no ethical difference between accounting students male and female accounting students about the practice of earnings management. But it can be concluded from these studies that women are more looking at the practice of earnings management is something that is more unethical than men. Keyword: Earning Management, profitability, profit, gender]]>
<![CDATA[ANALYSIS ON THE MUDHARABAH CALCULATION OF IMPROVEMENT REVENUE TRADERS IN BMT BENING ATI GROBOGAN DISTRICT ]]>
<![CDATA[Tida, Khusnamah]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[The existence of an existing conventional bank interest rate system put in operation, while the Islamic Bank are not familiar with the term of interest but is a term used for the results. Banking with profit-sharing system designed by involved unity in the risks and share the results of operations between the owner of the funds that keep their money in the bank, with banks and fund managers as well as people who need funds that can be status as a borrower or a fund manager.With financing coupled with capital management and business guidance to help increase business productivity, which in turn will affect the increased income of small traders. This is the basis for the author to take the title "analyst Mudharabah calculation of income trader at BMT Bening Ati Grobogan district." The purpose of this study is to describe and analyze the effect of increasing revenue Mudharabah traders in District Grobogan.The population of this study is the customer who received BMT Bening Ati Mudharabah, whose population amounted to all customers, totaling 100 samples (40 data can be processed) and the sampling technique using a proportional cluster random sampling technique. The data collection method used is the questionnaire method and documentation. Methods of data analysis used in this research is simple regression analysis of predictors. The results showed that by calculating the correlation coefficient between variables X and Y variables in r hits at 10.500 and table is 1.98, which means there is a relationship between increased revenue Mudharabah against small traders. From the simple regression equation obtained Y = 4.987 X 1.215, while the hypothesis tests performed with T test t obtained for 10.500 hits, which means that said that Ha is the effect of financing to increase the income of traders District Grobogan "acceptable". Based on the above conclusions, the authors convey suggestions include the need for further research on the variables that influence the increase in revenues of the available employment opportunities, skills and expertise, motivation and tenacity to work. Keyword : Mudharabah, Trader, Calculation]]>
<![CDATA[SHARE LIQUIDITY ANALYSIS BEFORE AND AFTER STOCK SPLIT AT INDONESIA IN YEAR 2008 ]]>
<![CDATA[Magdalena, Maria]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[Liquidity is a measure of the number of shares of stock transactions on the capital market within a certain period. The higher frequency of transactions, the higher liquidity of shares, this means the stock is increasingly in demand by investors and it will level the relevant share price. A liquid is said shares when the stock is easy to be exchanged or used as money. Illiquid shares that would cause a loss of opportunity to profit. Keyword : Liquidity, Transaction, Exchanged]]>
<![CDATA[ANALYSIS PLAN ON BUYING A NEW MACHINE PRINTING COMPANY CV. KLATEN FRIEND TO INCREASE PROFIT ]]>
<![CDATA[Dwiastuti, Maria Magdalena Pur]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[In the current economic conditions as not all companies are established to achieve the results as expected. Therefore, companies must be able to anticipate any kind of changes that occur involving corporate life. One of the things that must be considered in order to grow is an investment company. Many ways can be done to take investment decisions, among others, with the purchase of new machinery. The purchase of new machines in addition to cost concerns or benefits are also expected to increase company profit. Keyword : Machine, Profit, Company.]]>
<![CDATA[PAYROLL ACCOUNTING SYSTEM DESIGN AND WAGE IN GEA CRAF YOGYAKARTA ]]>
<![CDATA[Wardani, Mira Kurnia]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[The purpose of this study was to determine how the implementation of Wage and Payroll Accounting System that has been done during this craf Gea. It also made the design of accounting systems appropriate Payroll and Wage data is applied Gea Craf. Collection done is by the method of documentation, methods of interviewing and observation methods. Where in the method of documentation we do the recording and retrieval of data. The method of interview we conducted interviews in order to obtain information, testimony and statements from the leadership and employees involved in payroll and pengupahan.Hasil of data collection indicate that the payroll and accounting system at Gea craf wage is still very simple and lack the necessary documents and calendar notes Gea very craf vulnerable to fraud. And the need for payroll and accounting system design an appropriate wage to be applied in Gea craf. Keyword : Payroll, Accounting, Wage]]>
<![CDATA[EFFECT THROUGH E-MAIL MARKETING DECISION TO PURCHASE PRODUCTS AT CHEMICAL AND PAPER RETAIL INDUSTRY IN DEPOK ]]>
<![CDATA[Mujiyana, Mujiyana]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[The purpose of this study was to examine the influence of via e-mail marketing and relationship marketing through e-mail to the purchasing decision. This writing method validity and reliability test, normality test, the classical assumption deviations, correlation matrices and regression test. Results obtained from this study show the relationship between the dimensions of promotional e-mail and e-mails related to the total service purchase decisions happen very strong relationship with a coefficient of 0742 or a percentage of 74.2%. Based on the regression test can also be stated that the dimensions of promotional e-mail address in item 3, item 5 and item 6 directly affects the buying decision. While item 1, item 2 and item 4 does not affect the purchase decision. So the regression equation obtained from the analysis is Y = 1997 0.628X1 0.079X2 0.806X3 0.563X4 1.890X5 1.022X6. Keyword : Promotional, E-mail, Marketing.]]>
<![CDATA[Effect of Implementation of Good Corporate Governance Financial Performance in Several State-Owned Companies in Indonesia ]]>
<![CDATA[Nofiyanti, Rina]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[Good Corporate Governance is very important for the company, namely as a tool of management control in improving the performance of a healthy company. However, although many are aware of the importance of good corporate governance principles, many of those who reported low rate of company in Indonesia to implement these principles. Data used in this study are the companies that have implemented good corporate governance and companies in the top 10 ranking of the application of good corporate governance by IICG (The Indonesian Institute for Corporate Governance) in 2007 in the form of the rating score CGPI (Corporate Governance Perception Index ) and each company´s Annual Report reports that exist in 2007. The purpose of scientific writing is to know the effect of implementation of Good Corporate Governance Financial Performance Against Several Companies in Indonesia.From the research by using a simple linear regression, it can be concluded that the implementation of GCG (using GCG score) did not significantly affect the financial performance (in this study uses the ratio of corporate ROI), mean score GCG although the company has achieved a high score , the value is not significantly mempengharui ROI on enterprise level. Keyword: Good Corporate Governance, Financial Performance, ROI]]>
<![CDATA[PERFORMANCE ANALYSIS OF COMPANY SHARES AFTER CONDUCTING INITIAL PUBLIC OFFERING ON THE JAKARTA STOCK EXCHANGE ]]>
<![CDATA[Lastari, Siwi]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[This was an event study on the performance of stocks after the company conducted an IPO on the JSE. The goal is to find out what happened phenomenon outperformed short-term stock performance to what happened three months and underperformed the phenomenon of long-term stock performance for two years. Performance is measured by stock returns in the development of this research using the abnormal return. The samples were manufacturing companies in initial public offering period 1997-2001 a total of 27 companies. This method study using secondary data through the methods of documentation and literature. Data needed taken through the Indonesian Capital Market Directory (ICMD), JSX Statistics, http://www.finance.com, http://www.bkpm.go.id.. As for the long-term phenomenon occurred two years also outperformed the stock performance, indicated by a positive abnormal return of 1.42% but the performance increase was not significant, so the results of both studies do not support previous research that shows the long-term phenomenon underperformed (decrease in performance with with a negative abnormal return). Keyword : Stock Exchange, ICMD, JSX]]>
