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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 478 Documents
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Pengaruh Profitabilitas, Kepemilikan Manajerial, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Widyastuti, Etty; Rajagukguk, Lasmanita
Akuntansi Krida Wacana VOL. 16 NO. 2 JULI-DESEMBER 2016
Publisher : Akuntansi Krida Wacana

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Analisis Pengaruh Perubahan Laba, Return Of Assets, Leverage Ratio, Dan Arus Kas Aktivitas Operasi Terhadap Pemilihan Metode Penyusutan Aset Tetap Amelia, Mevinda; Rajagukguk, Lasmanita
Akuntansi Krida Wacana VOL. 15 NO. 2 JULI-DESEMBER 2015
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PERSEPSI MAHASISWA TERHADAP AKUNTANSI STUDI KASUS: MAHASISWA FTIK Santoso, Hendra F; Widjaja, Daniel
Akuntansi Krida Wacana Vol. 13 No. 2 November 2013
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AbstractIn Academic Year 2012/2013 FTIK provide TEK 2020 Introduction to Accounting course to its students . Accounting course is a new thing for students , these course is expected become useful for graduates in order to work at the company. The purpose of this study was to obtain an overview of the students’ perceptions of accounting .This study uses descriptive method where information collected through the use of questionnaires with a Likert scale refers to the scale of 1-5 and distributed online using the “ Google Form “ . The population in this study were63 respondents whose all students of FTIK Academic Year 2012/2013 which took Introduction to Accounting course.The results showed that students’ perceptions of motivation to become an accountant is not too big but they tend to like accounting because accounting interesting and was happy when her family members become accountants . Student perceptions of the accountant’s job looks less attractive , they consider accountant job was boring , because working alone , huddled numbers so just got a little satisfaction but they tend to disagree when people say that accountants are boring and realized many professional accountants interact with people . student perceptions about the awards on the accounting profession is quite high and the accounting profession considers honorable, but still below other professions.Keywords : Accounting, Student Perception863
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
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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
KAITAN INTELLECTUAL CAPITAL TERHADAP RASIO PROFITABILITAS PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2014-2015 Dermawan, Elizabeth Sugiarto
Akuntansi Krida Wacana VOL. 17 NO. 1 JANUARI - JUNI 2017
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ABSTRACT This study aimed to investigate the association Intellectual Capital and profitability ratios consumer goods industries listed in the Indonesia Stock Exchange (BEI) in the period 2014-2015. Intellectual Capital is measured by the Value Added Intellectual Coefficient (VAIC) and the company’s financial performance is measured by Return on Assets (ROA). Hypothesis testing cross section data in this study using multiple linear regression model with a significance level of 5%. F test results showed that the VACA, VAHU, and STVA have significant influence jointly on profitability ratios. The results of this study also concluded that the cross section partially only VAHU consistent positive significantly effect on the profitability ratio (ROA), while VACA and STVA consistent no significantly effect on the profitability ratio (ROA). In time series data is not normal so that the study was tested with non-parametric test. Data hypothesis testing time series with Spearman’s Rho show a correlation between VACA, VAHU, and STVA entirely significant positive to ROA. Keywords: intellectual capital, profitability ratio, consumer goods industry.   ABSTRAK Penelitian ini bertujuan untuk menginvestigasi kaitan Intellectual Capital terhadap rasio profitabilitas perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2015. Intelectual Capital diukur dengan Value Added Intellectual Coefficient (VAIC) dan kinerja keuangan perusahaan diukur dengan Return on Asset (ROA). Uji hipotesis data cross section dalam penelitian ini menggunakan model regresi linear berganda dengan tingkat signifikansi sebesar 5%. Hasil uji F menunjukkan bahwa VACA, VAHU, dan STVA mempunyai pengaruh yang signifikan secara bersama-sama terhadap rasio profitabilitas perusahaan. Hasil penelitian ini secara cross section juga menyimpulkan bahwa secara parsial hanya VAHU konsisten berpengaruh signifikan terhadap rasio profitabilitas (ROA), sedangkan VACA dan STVA konsisten tidak berpengaruh signifikan terhadap rasio profitabilitas (ROA). Secara timeseries data penelitian ini tidak normal sehingga diuji dengan uji non parametrik. Uji hipotesis data timeseries dengan Spearman’s Rho menunjukkan kaitan VACA, VAHU, dan STVA yang seluruhnya signifikan positif terhadap ROA. Kata Kunci: modal intelektual, rasio profitabilitas, sektor industri barang konsumsi. 
Analisis Pengaruh Tingkat Pengungkapan Dalam Laporan Keuangan Dan Timeliness Terhadap Kualitas Laba (Studi Pada Perusahaan Manufaktur Di Bei Tahun 2011-2013) Nariman, Augustpaosa
Akuntansi Krida Wacana VOL. 16 NO. 1 JANUARI-JUNI 2016
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Pengaruh Corporate Governace Dan Ukuran Perusahaan Terhadap Manajemen Laba (Earnings Management) Studi Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Cicelia, Nenni; ., Prasetyono; Rimawati, Yuni
Akuntansi Krida Wacana VOL. 15 NO. 1 JANUARI-JUNI 2015
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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
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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
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Widyastuti, Etty; Rajagukguk, Lasmanita; Pakpahan, Yunus
Akuntansi Krida Wacana VOL. 17 NO. 2 JULI-DESEMBER 2017
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Penelitian ini dilakukan dengan tujuan untuk menganalisis faktor-faktor yang mempengaruhi praktik perataan laba, seperti ukuran perusahaan, struktur kepemilikan publik, pembayaran dividen, profitabilitas, dan leverage. Penelitian ini menggunakan metode purposive sampling, dimana data tersebut diambil dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2010 sampai tahun 2014. Penelitian ini menggunakan metode analisis regresi logistik biner serta alat uji SPSS Statistic for Windows versi 17.0. Berdasarkan hasil penelitian dengan menggunakan analisis regresi logistik biner untuk menganalisis pengaruh faktorfaktor yang mempengaruhi praktik perataan laba, terdapat tiga variabel memiliki pengaruh positif signifikan terhadap praktik perataan laba, yaitu struktur kepemilikan publik, pembayaran dividen, serta leverage, sedangkan dua variabel lainnya yaitu ukuran perusahaan dan profitabilitas tidak mempengaruhi praktik perataan laba.Kata Kunci: perataan laba, ukuran perusahaan, struktur kepemilikan publik, pembayaran dividen, profitabilitas, leverage
Analisis Empiris Faktor - Faktor Yang Mempengaruhi Auditor Switching Di Indonesia ., Andrew; Ekadjaja, Agustin; Tarigan, Malem Ukur
Akuntansi Krida Wacana VOL. 16 NO. 2 JULI-DESEMBER 2016
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