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Journal of Auditing, Finance, and Forensic Accounting
Published by Universitas Trunojoyo Madura
ISSN : 23392886     EISSN : 24610607     DOI : http://doi.org/10.21107/jaffa
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have concern to accounting, especially related to auditing, finance and forensic accounting. The JAFFA is published twice a year, both in Bahasa Indonesia and English, i.e. April and October editions.
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Articles 5 Documents
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Search results for , issue "Vol 2, No 1 (2014): April" : 5 Documents clear
DAMPAK DARI PRAKTIK CORPORATE GOVERNANCE TERHADAP FIRM VALUE - Subagyo
JAFFA Vol 2, No 1 (2014): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v2i1.761

Abstract

This study aimed to examine the effect of corporate governance practices (CG) on firm value with Return on Assets as control variable.  Firm value in this study is proxied by market-to-book value ratio. This study measured the CG practices by using institutional ownership, managerial ownership, the proportion of independent board and audit committee. Sample to be used in this study is Financial Sector firm that listed in Indonesia. The result of this research indicates that managerial ownership and audit committee had significant effect on market to book value ratio. Another finding shows that institutional ownership, the proportion of independent board, and the control variable ROA have no significant effect on market to book value ratio.
PENGARUH STRATEGI DIVERSIFIKASI DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Inayah Adi Sari; Adi Wiratno; Eko Suyono
JAFFA Vol 2, No 1 (2014): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v2i1.757

Abstract

The purpose of this study is to empirically study the effect of diversification strategy and firm characteristic to firm value. The population used in research were all the manufacture companies registered in BEI during the period 2006-2008. The samples used in research were 102 companies. Independent variable used in research were diversivication level, leverage, earning growth, size, age, price to book value, and return on asset and Dependent variable was excess value. The result of this study using compare mean analysis finds that there is no different of excess value from single segment company and multy segment company. The result of this study using multiple regression finds that only two variables (diversification level and size) that significantly affect the excess value with level of significance 5 percent
SATUAN PENGAWASAN INTERN (SPI) PADA PT X DALAM KERANGKA FOUR STAGE MODEL Muhammad Asim Asy’ari; - Prasetyono; Bambang Haryadi
JAFFA Vol 2, No 1 (2014): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v2i1.758

Abstract

Fungsi pengawasan adalah untuk memastikan tujuan organisasi berjalan dengan maksimal tanpa adanya penyelewengan dan penyimpangan dalam pencapaian tujuan yang telah di tetapkan. Keberadaan SPI UTM sebagai salah satu alat dalam melakukan pengawasan untuk menjamin tujuan dan aktivitas manajemen berjalan dengan apa yang telah di tetapkan. Oleh karena itu, evaluasi terhadap level perkembangan SPI UTM sangat penting dalam rangka evaluasi dan peningkatan  peran dan fungsinya.Untuk mencapai tujuan penelitian, penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Objek penelitian adalah Satuan Pengawasan Intern Universitas Trunojoyo Madura. Analisis yang digunakan adalah analisis diskriptif menggunakan konsep four stage model .Hasil penelitian menunjukkan bahwa level perkembangan SPI UTM berada pada level kuadran dua yaitu teen (remaja). Artinya adalah kompetensi dari internal auditor sudah ada dan mulai terbangun tetapi secara iklim masih belum mendukung dan tidak terpenuhi secara maksimal untuk menjalankan peran dan fungsi SPI.
PENGARUH KANDUNGAN INFORMASI ARUS KAS, LABA KOTOR DAN SIZE PERUSAHAAN TERHADAP EXPECTED RETURN SAHAM PADA EMITEN LQ 45 - Mafudi
JAFFA Vol 2, No 1 (2014): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v2i1.759

Abstract

The aims of this paper is to analyze the effects of  cash flow (including operating, inveting, and financing), gross profit, and firm size to the stock expected return.  The population of this study is emiten LQ 45 for period 2008-2012.  Implementing linier regression analysis, the result showes that all independent variables affect significantly to te stock expected return..  Elasticity test proofs that the fim size has the most dominat effect to the stock expected return.
PENGARUH KUALITAS GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Novida Dwi Khumairoh; Yudhanta Sambharakreshna; Nurul Kompyurini
JAFFA Vol 2, No 1 (2014): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v2i1.760

Abstract

The purposes of this research are to know some empirical evidence about influence of quality of Good Corporate Governance on firm value with financial performance as intervening variables, and effectiveness of Good Corporate Governance influence either directly or indirectly to the firm falue. Analysis method that used in this research is path analytical method with pooled data approach. Sample of this research is company successively participated in ranking of CGPI in 2009-2012. The sampling method that used is purposive sampling with total sample of 10 companies.The quality of GCG has not influence to ROA, and significantly positive influence to ROE and NPM. ROA variable has significantly positive influence to Tobin’s Q, but ROE and NPM have not significantly negative influence on Tobin’s Q. The quality of GCG has not significantly negative influence to Tobin’s Q directly. for indirect influence indicates that NPM, ROA and ROE are unprovable as intervening variable

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