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The Indonesian Accounting Review
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20863802     EISSN : 2302822X     DOI : http://dx.doi.org/10.14414/tiar
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 570 Documents
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Financial performance difference analysis of Mandiri Islamic Bank by using sharia value added and income statement approach on 2007-2011 period Eka Prasetya, Octa
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.202

Abstract

This study tries to analyze the difference of financial performance of Islamic banks byusing income statement approach and value added approach based on financial ratio.The financial ratio which is used consists of ROA, ROE, and the ratio between thetotal net income by earning assets, NPM, and BOPO. The data for analysis weretaken from PT. Bank Syariah Mandiri Indonesia. Thus, the population of this researchis the financial report of PT. Bank Syariah Mandiri; while the sample of this researchwas the financial report year 2007- 2009 for each approaches that are Income StatementApproach and Value Added Approach. The means of analysis to prove the hypothesisof this research is an independent sample t-test. It shows that the averagefinancial ratio (ROA, ROE, net profit ratio of productive assets, and NPM). There aresignificant differences between the Income Statement Approach and Value AddedApproach, while the BOPO ratio between the Income Statement Approach and ValueAdded Approach has no difference. Yet, when viewed in the overall level of profitability,it shows that there are significant differences between the Income Statement Approachand Value Added Approach.
The effect of accruals quality (Dechow & Dichev Model) on performance of manufacturing companies listed in Indonesia Stock Exchange period 2004 - 2010 Yulfitri Ayu, Megawati; Ahmar, Nurmala
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.203

Abstract

The objective of this study is to examine the effect of accruals quality toward companyperformance for manufacturing companies in Indonesian Stock Exchange 2004-2010.The company's performance as the dependent variable in this study is measured usingtwo indicators of the performance of the company's operations (ROAt+1) and marketperformance of companies (Tobin’s Q) and uses the size and leverage as a controlvariable. This study uses a purposive sampling method that retrieves all manufacturingcompanies in Indonesia Stock Exchange and with the result of 102 manufacturingcompany as a sample. The test the normality of data is done using the test Kolmogorof-Smirnov with the program spss 17 version for windows. The analysis hypothesis isusing linear regression. The result of this study showed that accruals quality affectsthe company's performance if it is measured using indicators ROAt+1, but the accrualsquality does not affect the company's performance if measured using indicatorsTobin’s Q.
The effect of earnings smoothness on manufacturing company’s performance Yandiarti, Riani
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.204

Abstract

The purpose of this study is to determine empirically the effect of earnings smoothnesson company’s performance. The company’s performance used in this study is based ontwo indicators of the company's operational performance (ROA) and market performance(Tobin's Q). In addition to earnings smoothness as the independent variable andcompany’s performance as the dependent variable, this study also uses the controlvariable leverage and size. The sample used in this study based on the criteria of samplingas many as 96 manufacturing companies listed in Indonesia Stock Exchangeduring the years of 2005-2010 so that the number of data samples 576. According toanova F test in linear regression show that models of regression can be used to predictthe company's operational performance and market performance. While the results ofthe anova t test in linear regression show that earnings smoothness significantly affectthe market performance. However, earnings smoothness does not significant affect thecompany's operational performance. Control variables are leverage and size resultsshow the opposite of the independent variable smoothness profit, that significantlyinfluence the company's operational performance (ROA) but not significantly withmarket performance (Tobin's Q).
The effect of intellectual capital on financial performance of manufacturing companies listed in Indonesia Stock Exchange period 2007-2011 Nikki Rona, Dea; Spica Almilia, Luciana
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.205

Abstract

The purpose of this study is to empirically examine the influence of intellectual capitalproxied by human capital, structural capital, and physical capital which can affect thecompany’s financial performances measured by return on equity (ROE), earning pershare (EPS), and operational profit margin (OPM). The population of this research iscompanies listed in Indonesia Stock Exchange period 2007-2011 and meet the criteriafor the samples in this study. The sample selection is using purposive samplingmethod and obtained 60 companies as the samples. The results are as follow: intellectualcapital (VAICTM) significantly affects the financial performance of the return onequity (ROE) and operational profit margin (OPM) variables reinforced the company’smodest size, while the intellectual capital (VAICTM) has no affect on earningper share (EPS).
The factors affecting auditor switching in manufacturing companies listed in Indonesia Stock Exchange (BEI) Khasanah, Istainul; Nahumury, Joicenda
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.206

Abstract

This study aims to empirically prove the effect of the audit opinion, change in management,public accountant firm’s size, the percentage change in ROA, financial distressand the growth of corporate on auditor switching. The samples in this study aremanufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2006-2011.There were 492 companies collected for observations in which they were taken by themethod of purposive sampling. An analytical technique employed is logistic regressionanalysis. During the six years of research, descriptive statistics indicate that only 55or 11.25% of the observed companies have changed their auditor, and the rest 437companies or 88.75% did not perform auditor switching. It was found that only publicaccountant office size that affects the auditor switching among six variables studied.The other five independent variables have no impact at all. This study has proved thatcompanies which hired the public accountant firms affiliated with the big four chooseto stay afloat using them, because in fact, the public accountant firms affiliated withthe big four are considered having a higher quality to conduct the audit on financialreports of go public companies.
THE EFFECT OF EARNING PERSISTENCE TOWARD FINANCIAL PERFORMANCE OF LISTED BANKS IN INDONESIA STOCK EXCHANGE Choirina, Anggi; Ahmar, Nurmala
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.207

Abstract

Getting information about earnings is important for the parties who are interested in investmentin a company. The purpose of this study is to examine the earnings persistence effecttoward performance of Indonesian bank listed in Bursa Efek Indonesia (BEI), with company’ssize as control variable. This study use a sample of Indonesian bank listed in BEIfrom 2007 to 2010. Bank’s financial performance is measured using seven indicators, namelyCash and Bank to Total Deposits (CBTD), Loan to Total Deposits (LTTD), Equity to TotalAsset (ETTA), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Equity(ROE), and Return on Investment (ROI) as dependent variables. Earnings persistence as theindependent variable is the regression coefficient of Earning per Share at one year before t(EPSt-1) when it regressed toward EPSt. Bank size is used as control variable. The result ofregression model indicates that earnings persistence influence the performance of Indonesianbank listed in BEI. Of the seven measures of bank performance, only LTTD and ROE are notinfluenced by earnings persistence.
THE PREDICTIVE POWER OF EARNINGS AND CASH FLOWS (TESTING AT THE EVERY STAGE OF COMPANY’S LIFE CYCLE) Kusuma Wardhani, Dyah Ayu; Spica Almilia, Luciana
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.208

Abstract

Earnings and cash flow are the two important factors in the company’s life cycle. The researchobjective of this study is to determine the effect of earnings, overall cash flow, andcomponents of earnings on future cash flows of manufacturing companies listed on the IndonesiaStock Exchange at the every stage of company’s lifecycle cycle. The sample used consistsof 99 manufacturing companies listed on Indonesia Stock Exchange (IDX). Secondarydata on the company’s financial statement was taken from the period 2006 to 2010 and thesewere obtained from ICMD (Indonesia Capital Market Directory) and IDX. A data analysistechnique for testing the research problems is linear regression analysis. The results showearnings, overall cash flow, and cash flow components have significant predictive power forfuture earnings and cash flows.
THE INFLUENCE OF MANAGERIAL OWNERSHIP TOWARD THE VALUE OF FIRM WITH THE FINANCING DECISION AS AN INTERVENING VARIABLE Nur Lillahirani, Ikaprasetyawati; Herlina, Erida
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.209

Abstract

Every company has the same goal that is to maximize the value of the company and thewealth of its shareholders. Due to the different interests between the shareholders and themanagement, there is always conflict in the company. Share ownerships by the companymanagement is believed to be able to unite the interest between the shareholders and themanager, therefore at the end, it results in the company performance in achieving companygoals. Funding decision is a structure that has to be implemented by the management correctlyso that the value of the company can increase. This research uses 130 manufacturecompanies that listed on Indonesian Stock Exchange by the year of 2010. The method tochoose the samples is done by using purposive sampling method and path analysis method.The result of this research show that: 1) managerial ownership effect directly the companyvalue, 2) funding decision does not affect the company value, 3) managerial ownership effectthe company value with funding decision as its intervening variable and it is approved thatfunding decision is used to find the effect of managerial ownership on the company value.
THE ROLE OF COOPERATIVE INSTITUTION AND BANKING INSTITUTION FOR BUSINESS CONTINUITY (GOING CONCERN) OF TRADITIONAL MARKET TRADER IN PUCANG – SURABAYA Aina, Nur; Hasanah Uswati Dewi, Nurul
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.210

Abstract

The existence of many large modern markets around Pucang Market becomes a challenge formarket traders to be sustainable or going concern. This study aimed to determine the role of cooperativeand banking institutions for business continuity of traditional market in Surabaya PucangMarket. It uses descriptive qualitative in which focuses on issues or phenomena that exist atthe time of the research conducted or actual problems, then describe the facts about the issuesunder investigation accompanied by rational and accurate interpretation. The data was collectedthrough direct interviews and observations to the merchant market and ask the data to the Headof Pucang Market. From interviews and observations can be known that the loan is on offer aswell as the cooperative bank does not affect business continuity, because of fearing the risk of notbeing able to pay for borrowing at banks or cooperatives so that the development of the businessonly from the results of operations. The implication of this study is that cooperatives and banksshould create a program to improve going concern traditional market traders.
THE RELEVANCE OF ACCOUNTING INFORMATION AND FINANCIAL DISTRESS OF LOCAL GOVERNMENT IN EAST JAVA Prasetyo Wibowo, Rianto; Samekto, Agus
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.211

Abstract

Financial distress is an inability of local government to give public services appropriate with minimumstandards of service caused by lack of funds. This condition is a negative signal of local governmentbecause reflects bad government’s performance. The aim of this research is examining accounting informationrelevance to financial distress of local government in East Java. Accounting informationrelevance is measured by ROA, POSGW, PERGW, CLGW, CL and DTR. Whereas, local government’sfinancial distress is measured by DSCR based on the decree issued by the government No. 54 year 2005concerning regional loans. The sample of this research is local government in East Java both countiesand cities. Census method is used to collect the samples because every element in the population is usedas samples. Pearson’s correlation product is used to analyze the data. The statistical test result showsthat POSGW, CLGW, CL and DTR have a strong enough relationship and unidirectional to DSCR.This result is in line with agency theory which states that local government will seek to minimize financialdistress condition by optimizing their financial performance. It can be concluded that accountinginformation relevance has a relationship to local government’s financial distress.

Page 41 of 57 | Total Record : 570

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