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INDONESIA
Akuntansi Krida Wacana
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 10 Documents
 1 
Search results for , issue "VOL. 14 NO. 2 NOVEMBER 2014" : 10 Documents clear
Pengaruh Asimetri Informasi Terhadap Partisipasi Anggaran: Kepribadian Otoritarian Pimpinan Sebagai Moderating Variabel Prasetyo, Wahyu
Akuntansi Krida Wacana VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Akuntansi Krida Wacana

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Abstract

ABSTRACTThis paper aims to investigate the effect of interaction between information asymmetry and otorirarians personal to budget participation. The paper sets out hypotheses on the associations effect of interaction between information asymmetry and otorirarians personal to budget participation. A survey sample from 139 managers from non go public company was collected. Multiple Regression analysis was the used to test the resulting hypothesis. The results show that there is effect to interaction between information asymmetry and otorirarians personal to budget participation significantlyKeywords: Asimetri Informasi, Otoritarian, Partisipasi
Analisis Pengaruh Working Capital Management, Capital Structure, Total Asset Turnover Terhadap Profitabilitas Perusahaan King, Grace; Ekadjaja, Agustin; Tarigan, Malem Ukur
Akuntansi Krida Wacana VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Akuntansi Krida Wacana

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Abstract

ABSTRACTThe purpose of this research was to examine the effect of current ratio, size, debt to equity ratio, total asset turnover on profitability. The data is obtained from Information Centre of Stock Exchange Faculty of Economy Tarumanagara University. The sample chosen are the real estate company listed in BEI for 2010-2012. Data analysis method used are t-test and F-test. The test result partially showed that debt to equity ratio, total asset turnover have effect on profitability.Keywords: Current Ratio, Size, Debt To Equity Ratio, Total Asset Turnover And Profitability
Pengaruh Pengungkapan Laporan Keuangan, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Manajemen Laba (Studi Pada Industri Farmasi Di Bursa Efek Indonesia Tahun 2009-2012) Andari, Nestri Retno; Anna, Yane Devi
Akuntansi Krida Wacana VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Akuntansi Krida Wacana

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Abstract

ABSTRACTEarnings management is the ability to raise or lower the reported earnings in accordance with the wishes. This means that earnings management is a management effort to maximize profits or minimize. Earnings management practices is difficult to avoid because it is the impact of the adoption of the accrual basis in preparing the financial statements. This study aims to investigate the influence of financial statements disclosure, managerial ownership, and institutional ownership to earnings management in the pharmaceutical industry are listed in the Indonesia Stock Exchange 2009-2012. This study is classified in descriptive and causal research. The population is pharmaceutical company that is listed on the Indonesia Stock Exchange the period 2009 to 2012. By using purposive sampling, the samples used in this study amounted to 9 companies. The type of data used in this study is secondary data. Data analysis method is using the normality test, heterocedasticity, autocorrelation test, multicollinearity test, the coefficient of determination tests of significance throughout the regression coefficients simultaneously, tests of significance partial regression coefficients, and hypothesis testing or regression coefficient. The result of this study demonstrate simultaneous and partial results. It can be concluded that there is a simultaneous significant relationship between financial statement disclosure, managerial ownership, and institutional ownership on earnings management with a positive coefficient. While the disclosure of financial statements and managerial ownership does not have a significant effect on earnings management, but has a negative directionKeywords: Financial Statement Disclosure, Managerial Ownership, Institutional Ownership, Earnings Management
Tinjauan Atas Pelaporan Keuangan Organisasi Sektor Publik Studi Kasus: RSJ Soeharto Heerjan 2010-2013 Santoso, Hendra F
Akuntansi Krida Wacana VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Akuntansi Krida Wacana

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Abstract

ABSTRACTThe public sector concerned with providing basic government services, as the police, military, public roads, public transit, primary education and health care for the poor. The public sector organization can be one of two types either funded directly by the government or publicly owned where a majority of the organization’s shares are owned by the government. A hospital is a health care institution providing patient treatment with specialized staff and equipment. A mental hospital is a hospital for mentally incompetent or unbalanced person. Hospital administrations are individuals or groups of people who act as the central point of control within hospitals. There are two types of administrators, generalists and specialists. Generalist are individuals who are responsible for managing or helping to manage an entire facility. Specialist are individuals who are responsible for efficient operations or specific department such as policy analysis, finance, budgeting, accounting etc. Accounting is the system of recording and summarizing business and financial transactions and analyzing, verifying and reporting the result . According Encyclopedia of accounting systems, three reports of a hospital will include a balance sheet, a statement of activity, and a cash flows statement at the minimum. The object of this study is the financial statements RSJ Soeharto Heerjan. This study uses descriptive method where information collected through webside RSJ Soeharto Heerjan and RSJ Soeharto Heerjan. The purpose of this study is to know the financial reporting RSJ Soeharto Heerjan 2010-2013. Result of this study showed that the report has been made of RSJ Soeharto Heerjan are Statement of Budget Realization, Balance Sheet, Statement of Activity, Cash Flows Statement and Notes to the Financial Statements and Performance Reports. Based on the results of the review, the report RSJ Dr. Soeharto Heerdjan has implemented Government Accounting Standards showed through Statement of Budget Realization and Performance Reports. RSJ Dr. Soeharto Heerjan has implemented Statement of Financial Accounting Standards No 45 showed through Balance Sheet, Statement of Activity, Cash Flows Statement and Notes to Financial Statements.Keywords: The Public Sector, A Hospital, The Financial Reporting, GAS, FAS No 45
Studi Mengenai Efek Mediasi Leverage Terhadap Faktor Penentu Earning Response Coefficient Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ., Merrisya; Tobing, Rudolf L.
Akuntansi Krida Wacana VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Akuntansi Krida Wacana

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Abstract

ABSTRACTThis research discussed about the change of debt ratio to influence the factors which effect an Earning Response Coefficient (ERC). The sample units of this research used companies which are categorized manufacturing industrial sectors that were listing in Indonesia Stock Exchange (IDX), during the period of 2000 to 2009. Data analysis technique for the empirical research model used path analysis. The result of this research concluded that leverage had negative and significant indirect influence to ERC related to the change of beta risk, earning persistence, and reporting lags. But leverage had significant influence positively to mediate the direct effect of earning predictability to ERC.Keywords: Leverage, Earning Persistence, Earning Predictabiliy, Beta Risk, Market Reaction Earning Response Coefficient
Tinjauan Atas Pelaporan Keuangan Organisasi Sektor Publik Studi Kasus: RSJ Soeharto Heerjan 2010-2013 Hendra F Santoso
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe public sector concerned with providing basic government services, as the police, military, public roads, public transit, primary education and health care for the poor. The public sector organization can be one of two types either funded directly by the government or publicly owned where a majority of the organization’s shares are owned by the government. A hospital is a health care institution providing patient treatment with specialized staff and equipment. A mental hospital is a hospital for mentally incompetent or unbalanced person. Hospital administrations are individuals or groups of people who act as the central point of control within hospitals. There are two types of administrators, generalists and specialists. Generalist are individuals who are responsible for managing or helping to manage an entire facility. Specialist are individuals who are responsible for efficient operations or specific department such as policy analysis, finance, budgeting, accounting etc. Accounting is the system of recording and summarizing business and financial transactions and analyzing, verifying and reporting the result . According Encyclopedia of accounting systems, three reports of a hospital will include a balance sheet, a statement of activity, and a cash flows statement at the minimum. The object of this study is the financial statements RSJ Soeharto Heerjan. This study uses descriptive method where information collected through webside RSJ Soeharto Heerjan and RSJ Soeharto Heerjan. The purpose of this study is to know the financial reporting RSJ Soeharto Heerjan 2010-2013. Result of this study showed that the report has been made of RSJ Soeharto Heerjan are Statement of Budget Realization, Balance Sheet, Statement of Activity, Cash Flows Statement and Notes to the Financial Statements and Performance Reports. Based on the results of the review, the report RSJ Dr. Soeharto Heerdjan has implemented Government Accounting Standards showed through Statement of Budget Realization and Performance Reports. RSJ Dr. Soeharto Heerjan has implemented Statement of Financial Accounting Standards No 45 showed through Balance Sheet, Statement of Activity, Cash Flows Statement and Notes to Financial Statements.Keywords: The Public Sector, A Hospital, The Financial Reporting, GAS, FAS No 45
Studi Mengenai Efek Mediasi Leverage Terhadap Faktor Penentu Earning Response Coefficient Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Merrisya .; Rudolf L. Tobing
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research discussed about the change of debt ratio to influence the factors which effect an Earning Response Coefficient (ERC). The sample units of this research used companies which are categorized manufacturing industrial sectors that were listing in Indonesia Stock Exchange (IDX), during the period of 2000 to 2009. Data analysis technique for the empirical research model used path analysis. The result of this research concluded that leverage had negative and significant indirect influence to ERC related to the change of beta risk, earning persistence, and reporting lags. But leverage had significant influence positively to mediate the direct effect of earning predictability to ERC.Keywords: Leverage, Earning Persistence, Earning Predictabiliy, Beta Risk, Market Reaction Earning Response Coefficient
Pengaruh Asimetri Informasi Terhadap Partisipasi Anggaran: Kepribadian Otoritarian Pimpinan Sebagai Moderating Variabel Wahyu Prasetyo
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis paper aims to investigate the effect of interaction between information asymmetry and otorirarians personal to budget participation. The paper sets out hypotheses on the associations effect of interaction between information asymmetry and otorirarians personal to budget participation. A survey sample from 139 managers from non go public company was collected. Multiple Regression analysis was the used to test the resulting hypothesis. The results show that there is effect to interaction between information asymmetry and otorirarians personal to budget participation significantlyKeywords: Asimetri Informasi, Otoritarian, Partisipasi
Analisis Pengaruh Working Capital Management, Capital Structure, Total Asset Turnover Terhadap Profitabilitas Perusahaan Grace King; Agustin Ekadjaja; Malem Ukur Tarigan
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe purpose of this research was to examine the effect of current ratio, size, debt to equity ratio, total asset turnover on profitability. The data is obtained from Information Centre of Stock Exchange Faculty of Economy Tarumanagara University. The sample chosen are the real estate company listed in BEI for 2010-2012. Data analysis method used are t-test and F-test. The test result partially showed that debt to equity ratio, total asset turnover have effect on profitability.Keywords: Current Ratio, Size, Debt To Equity Ratio, Total Asset Turnover And Profitability
Pengaruh Pengungkapan Laporan Keuangan, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Manajemen Laba (Studi Pada Industri Farmasi Di Bursa Efek Indonesia Tahun 2009-2012) Nestri Retno Andari; Yane Devi Anna
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTEarnings management is the ability to raise or lower the reported earnings in accordance with the wishes. This means that earnings management is a management effort to maximize profits or minimize. Earnings management practices is difficult to avoid because it is the impact of the adoption of the accrual basis in preparing the financial statements. This study aims to investigate the influence of financial statements disclosure, managerial ownership, and institutional ownership to earnings management in the pharmaceutical industry are listed in the Indonesia Stock Exchange 2009-2012. This study is classified in descriptive and causal research. The population is pharmaceutical company that is listed on the Indonesia Stock Exchange the period 2009 to 2012. By using purposive sampling, the samples used in this study amounted to 9 companies. The type of data used in this study is secondary data. Data analysis method is using the normality test, heterocedasticity, autocorrelation test, multicollinearity test, the coefficient of determination tests of significance throughout the regression coefficients simultaneously, tests of significance partial regression coefficients, and hypothesis testing or regression coefficient. The result of this study demonstrate simultaneous and partial results. It can be concluded that there is a simultaneous significant relationship between financial statement disclosure, managerial ownership, and institutional ownership on earnings management with a positive coefficient. While the disclosure of financial statements and managerial ownership does not have a significant effect on earnings management, but has a negative directionKeywords: Financial Statement Disclosure, Managerial Ownership, Institutional Ownership, Earnings Management

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