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Heny Kurniawati
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INDONESIA
Journal of Applied Finance & Accounting
Published by Universitas Bina Nusantara
ISSN : 19796862     EISSN : 27466019     DOI : 10.21512/jafa.v7i2.6378
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Finance & Accounting (JAFA) showcases useful theoretical and methodological results with the support of interesting empirical applications in the area of Finance and Accounting. Purely theoretical and methodological research with the potential for important applications is also published. Articles in the journal may examine significant research questions from a broad range of perspectives including economics, sustainability, organizational studies and other theories related to accounting and finance phenomena. JAFA is essential reading for academics, graduate students and all those interested in research in accounting and finance. The journal is also widely read by practitioners in accounting, corporate finance, investments and banking.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2009): Published on November 2009" : 5 Documents clear
Debt to Equity Ratio, Degree of Operating Leverage Stock Beta and Stock Returns of Food and Beverages Companies on the Indonesian Stock Exchange Lusia Astra Sari; Yanthi R.I. Hutagaol
Journal of Applied Finance & Accounting Vol. 2 No. 1 (2009): Published on November 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v2i1.149

Abstract

This research examines three factors that may have relationships with returns on stock investment. The factors tested under this research are three types of risk associated with a company’s capital structure, company’s business risk, and market risk of the company’s stock. A company’s capital structure is measured by debt to equity ratio, a company’s business risk is measured by degree of operating leverage, while the market risk of the company’s stock is measured by stock beta. This research focuses on the food and beverages (F&B) industry. The sample firms are F&B firms that are listed on the Indonesian Stock Exchange in the period of 2003-2008. The results show that there is a positive relationship between debt to equity ratio and stock return; however this result is insignificant statistically. A similar result is found between the degree of operating leverage and stock return. There is a positive significant relationship between the stock beta and stock return. The result also shows that debt to equity ratio, degree of operating leverage, and stock beta all together do not have a significant influence on the stock returns of food and beverage companies on the Indonesian Stock Exchange during 2003-2008.
Analysis on Accounting Conservatism and CSR Disclosures of Indonesian Banks Listed on IDX from 2004 to 2007 Melissa Kurniawan; Daryanto Hesti Wibowo
Journal of Applied Finance & Accounting Vol. 2 No. 1 (2009): Published on November 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v2i1.150

Abstract

Disclosing corporate social responsibility (CSR) activities is mandatory in Indonesia as  regulated by the government. This research investigates whether Indonesian companies are internally motivated to voluntarily conduct their social responsibility agenda.  First, this research examines the conservatism in financial reporting practices of Indonesian banks. It also analyzes the relationship between conservatism and CSR disclosure.  Using 21 Indonesian banks that went public in 2003-2007 as sample, this research conducts a content analysis on their financial reports to measure the conservatism and the CSR disclosure index. The findings of this research reveal that Indonesian banks are, on average, conservative in their financial reporting. This research also provides the ranking of the banks under study in terms of conservatism. Further analysis shows that there is no clear evidence to support the relationship between conservatism and the Indonesian banks’ CSR reporting.  Overall, this research concludes that CSR disclosure practices in Indonesian banks are driven by government regulation. This research does not find any internal motive of the sample banks in disclosing their CSR activities voluntarily.
Analysis of Corporate Governance and Relative Efficiency of Public Companies Listed in Indonesian Stock Exchange Olivia Liputri; Junius Tirok
Journal of Applied Finance & Accounting Vol. 2 No. 1 (2009): Published on November 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v2i1.151

Abstract

This research aims to investigate the relationship between corporate governance and company’s relative efficiency. The research sample is 34 public companies listed in Indonesian Stock Exchange. A modified Jones (1991) model is used to detect the earnings management practice as a proxy to corporate governance. In regard with the efficiency score, this research employs Data Envelopment Analysis (DEA). This research find that the there is no significant relationship between corporate governance and its efficiency.
Analisis Hubungan Profitabilitas Dengan Pergerakan Harga Saham Pada Sektor Usaha PERBANKAN di Bursa Efek Indonesia Hartono Hartono; Raymundus Parulian Sihotang
Journal of Applied Finance & Accounting Vol. 2 No. 1 (2009): Published on November 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v2i1.152

Abstract

Today, stock market activity influenced by many thinks or factors, where could be from internal or external factors company it self. This study analyzed profitability ratio which measured by Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) banking company and the effects to stock market activity. The result showed that only ROE ratio influenced significantly to stock market activity, while others ratio, who is NPM and ROA did not influence significantly to stock market activity.
Analisis Faktor-Faktor Yang Mempengaruhi Penciptaan Nilai Pada Perusahaan-Perusahaan di Bursa Efek Jakarta Samuel Dossugi
Journal of Applied Finance & Accounting Vol. 2 No. 1 (2009): Published on November 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v2i1.153

Abstract

This paper studies the value creation process in the Jakarta stock exchange using a sample of 33 listed companies during the period of 2001-2003. The random probit model estimation procedure is used to find out the determinants of the value creation of the selected companies. The results suggest that the probability of creating future values is positively and significantly correlated with profitability factor. The results also indicate that the value creation is affected by size, that is, the probability to create value is stronger in big firms than in small ones.

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