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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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DETERMINAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Siti Qomariyah; Yuni Rimawati; Achdiar Redy Setiawan
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Jurnal Akuntansi

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Abstract

The aim of this research is to know factors that effect to dividend policy. The population of thisresearch is manufacture companies which listed in Bursa Efek Indonesia for period 2011 – 2015.Sampling technique used is purposive sampling. The total population in this study as many as 141companies and obtained sample as many as 22 companies with 110 observations. Analysis methodused in this research is partial least square (PLS). The results showed profitability have positif effectto dividend policy, while leverage, liquidity, firm size and investment opportunity set has no effect todividend policy. Keywords: Dividend Policy, Profitability, Leverage, Liquidity, Firm Size and Investment Opportunity Set.
TAX AVOIDANCE, CORPORATE GOVERNANCE, KARAKTER MANAJEMEN, DAN KARAKTERISTIK PERUSAHAAN Rafrini Amyulianthy; Nurul Yunita; Yetty Murni
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
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Abstract

The purpose of this study is to determine the effect of tax avoidance, corporate governance, executive’s character, and firm characteristics. Secondary data for this study were collected from companies included in the category of 100 compasses listed on the Indonesia Stock Exchange in the period 2015. The sample used in this study as many as 54 companies. Based on the results and the conclusion of the research indicate: institutional ownership, independent commissioner, audit quality, executive’s character and leverage do influence tax avoidance. Meanwhile, audit committee and firm size does not affect tax avoidance. Keywords: corporate governance, executive’s character, corporate characteristics, tax avoidance
PENGARUH KINERJA KEUANGAN, KINERJA SOSIAL, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Yosua; Hanna
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
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Abstract

This study examines the influence of corporate financial performance, corporate social performance, and environmental performance on company value. Company value is measured by Price to Book Value (PBV). Company’s financial performance includes profitability as proxied by Return on Equity Ratio (ROE) and solvency proxied by Debt to Equity Ratio (DER), corporate social performance is proxied by disclosure index which is based on G4 reporting standard published by GRI, and environmental performance is proxied by PROPER index published by the Ministry of Environment. Sample of the companies in this research are all companies listed on the Indonesia Stock Exchange in 2011-2015 consistently and following the PROPER assessment program by the Ministry of Environment and Living. Regression results using SPSS 24 and EViews 6 indicate that the company’s financial performance profitability has a positive effect on corporate value, while the company’s financial performance solvency, corporate social performance, and corporate social performance have no effect on firm value. Keywords: Company Value, Company’s Financial Performance, Corporate Social Performance,Corporate Social Performance.
MODEL APLIKASI PENGUKURAN KINERJA PERGURUAN TINGGI SWASTA DENGAN MENGGUNAKAN PERFORMANCE PRISM (STUDI KASUS PADA 2 PERGURUAN TINGGI) Melinda Haryanto; Rousilita Suhendah; Stevanus Adree Cipto Setiawan
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
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Abstract

In the face of increasingly fierce competition, Higher Education is required to improve itself in order to improve the quality and competence of the output therefore it can compete in the labor market. To realize this purpose, each University should need to assess their own performance so that they can see what needs to be improved and enhanced. This research aims to design a performance measurement University using Performance prism model. Private Universities are taken as sample are University with A accreditation and B accreditation. Data Analysis Methods using the identification of Key Performance Indicator (KPI), Hierarchy Analytical Process (AHP) and assessment of performance with Scoring System (Omax). Results of university’s design performance measurement using Performance prism are 39 elements of performance indicators or KPIs that consists strategies, processes and capabilities criteria which each of the 13 units consisting of: 3 KPI stakeholder students, 3 KPI stakeholder lecturers, 3 KPI stakeholder foundations, 2 KPI stakeholder supplier (book publishers) and 2 KPI stakeholder alumni. From the calculation of performance measurement using Objective Matrix obtained value of the company’s performance for university with A accreditation is 7.57 and university with B accreditation is 7.45. Keywords: Performance Prism Model ; Key Performance Indicator (KPI), Analytical Hierarchy Process (AHP) and Scoring System (OMAX)
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN Bella Novianti Rais; Hendra F. Santoso
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
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Abstract

The purpose of research is to know the factors that influencing the dividend policy. The factors cover Managerial Ownership (KM), Institutional Ownership (KI), Profitability (ROI) and Company Size (SZ).The data used is secondary data in the annual financial statements Manufacturing Company. Sampling in this study using purposive sampling method. With this method, acquired 135 companies that serve as the research sample. Data analysis method used is descriptive analysis, Classical Assumption Test, Multiple Linear Regression Analysis and Testing Hypotheses. The results showed that Managerial Ownership,Institutional Ownership, Profitability does not have a significant effect on deviden policy and Company Size has a significant influence on deviden policy. Keywords: Managerial Ownership (KM), Institutional Ownership (KI), Profitability (ROI), Company Size (SZ) and Dividend Payout Ratio (DPR).
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) Subagyo .; Cicilia Novita Olivia
Jurnal Akuntansi vol. 12 no. 1 April 2012
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Abstract

Publication of financial statements through the mass media can influence an investment decision prospective investors. This is due to the information contained in financial statements is considered the latest news about the state of the company in the capital market. Reflection of the ERC depends on the "good news or" bad news "contained in the earnings. ERC showed that high earnings are able to provide information to investors in making economic decisions. Instead the low ERC suggests that earnings are less informative for investors to make economic decisions. This study will examine whether the variable leverage, growth, audit opinion, audit firm reputation, size, and earnings classification can affect earnings response coefficient (ERC). This study found that size and leverage have a negative and significant impact on earnings response coefficient. In addition, this study also found that the audit firm's reputation has a positive and significant impact on earnings response coefficient. Keyword: leverage, growth, audit opinion, audit firm reputation, size, earnings classification, earnings response coefficient (ERC).
DAMPAK PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TERHADAP PERILAKU MANAJEMEN LABA Oktavia .
Jurnal Akuntansi vol. 12 no. 1 April 2012
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. This study aims to examine whether companies that earn profits will make earnings management in response to corporate tax rate changes. In addition, this study will also examine whether earnings management is based on tax incentives or non-tax incentives. This study includes 120 samples of profit firms in manufacturing sector between period 2009 – 2010. The result of this study proves that: (1) Profit firms make earnings management in order to respond the corporate tax changes; (2) earnings management performed by profit firms is influenced by tax incentives and non-tax incentives; and (3) non-tax incentive that influenced earnings management is debt. Keyword: income tax, corporate tax rate changes, and earnings management.
PENGARUH BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, BUDGET EMPHASIS, DAN SELF ESTEEM TERHADAP BUDGETARY SLACK Nurainun Bangun; Kurniati W. Andani; Wenny Sugianto
Jurnal Akuntansi vol. 12 no. 1 April 2012
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Abstract

This research aims to evaluate whether budgetary participation, information asymmetry, budget emphasis, and self esteem affect budgetary slack. The validity and reliability test show that the questionarre is valid and reliable for the hypotheses test. Hypotheses are tested using linier regression and multiple regression. With the 95% level of significance, the result shows that budgetary participation, budget emphasis, and self esteem have the significant effect to budgetary slack, and have positive relationship. Information asymmetry doesn’t have significant effect to budgetary slack. The multiple regression test shows that budgetary participation, information asymmetry, budget emphasis, and self esteem simultaneously have significant effect to budetary slack, and show the positive relationship. The next research is recommended to restrict the sample in certain industry, and adopt the other variable, like organization culture, ethic and reputation consideration, competition in company, social pressure, and risk aversion which can affect budgetary slack. Keywords: Budgetary Slack, Budgetary Participation, Information Asymmetry, Budget Emphasis, Self Esteem.
PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, DEWAN KOMISARIS, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGUNGGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2008-2010 Linda Santioso; Natasha Caesar Devona
Jurnal Akuntansi vol. 12 no. 1 April 2012
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The purpose of this research is to examine the effect of corporate characteristic, consist of company age, firm size, size of board commissioner, leverage, and profitability to corporate sosial responsibility disclosure in corporate annual report. This research can explain the decision making about the corporate sosial responsibility disclosure done by manufacturing companies listed in IDX for the year 2008 – 2010. The data used are in form of annual reports from 30 companies used as sample for the year 2008-2010. The statistical methods use in this research is multiple regressions. The results of this research shows that company age and size of board commissioner have significant effect to corporate sosial responsibility disclosure, while firm size, leverage and profitability have insignificant effect to corporate sosial responsibility disclosure. Keywords : Corporate Social Responsibility Disclosure, Company age, Firm size, Size of board commissioner, leverage, and profitability. 
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN UTANG, DAN PROFITABILITAS TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA PERIODE 2007 SAMPAI DENGAN 2009 Henryanto Wijaya; Sauliam Budianto
Jurnal Akuntansi vol. 12 no. 1 April 2012
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Abstract

Abstract: This reseaech aims at examining the impact of manajerial ownership, debt policy, and profitability on dividend payout ratio. The sample in this research are 31 firm those listed Company at Indonesian Stock Market from 2007 to 2009 with purposive sampling method. The data for this research is used secondary data that pooled from Indonesian Capital Market Directory an Analyzed with multiple regression. Research can be conclude that manajerial ownership, debt policy, and profitability have not significant influence to dividend payout ratio. Keywords: manajerial ownership, debt policy, profitability, dividend payout ratio 

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