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INDONESIA
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Published by Universitas Jember
ISSN : 14125366     EISSN : 24599816     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Akuntansi,dan Manajemen (JEAM) diterbitkan oleh Fakultas Ekonomi Universitas Jember, sebagai media transformasi Ilmu Pengetahuan dan Teknologi. Terbit 2 (dua) kali dalam setahun pada bulan April, dan September dengan ISSN (Print): 1412 - 5366 dan ISSN (Online): 2459 - 9816. Penyunting menerima tulisan yang belum pernah dimuat di media lain, dengan mengacu pada pedoman penulisan yang ada
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 17 No 2 (2018)" : 5 Documents clear
Mekanisme Tata Kelola Korporasi sebagai Pereduksi Praktik Perekayasaan Laba Alwan Sri Kustono
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i2.17066

Abstract

Management can choose accounting policies for expected earnings reporting. This study purpose to examineeffect of corporate governance mechanism managerial ownership, such as audit committees, board size, composition of independent commissioners, board size, and firm size. The sample used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2014-2015. Institutional investors, managerial ownership, audit committees, have a positive coefficient. This shows that the independent variable has a positive influence on earnings management that means earnings management changes in the direction of changes in the independent variables. The proportion of independent commissioners, board size, firm size has a negative coefficient. This shows that these independent variables has a negative influence on earnings management which means earnings management changes direction with changes in the independent variable. Keywords: Institutional investors, managerial ownership, audit committees, independent commissioners, board size, firm size, earnings management
Pengaruh Struktur Kepemilikan, Free Cash Flow terhadap Kebijakan Dividen pada Perusahaan Asuransi yang Terdaftar di BEI Tahun 2013-2017 Deaninda Sekar Pembayun; Subarjo Subarjo
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i2.9513

Abstract

This study aims to find out the Effect of Managerial Ownership Structure (MNJR), Institutional Ownership Structure (INST), Free cash flow (FCF), and the Ownership Structure on Dividend Policy of Insurance Company Registered on the Indonesia Stock Exchange 2013-2017. The population in this study amounted to 55 insurance companies listed on the Indonesia Stock Exchange in 2013-2017. The samples taken were 11 companies with purposive sampling techniques. Hypothesis testing is carried out using multiple linear regression analysis. The results of the study showed that (1) Managerial Ownership Structure does not affect the Dividend Policy as evidenced by the beta coefficient (B) of 0,000, t = -0,064 <t = 2,008, significance probability of 0,0950> 0,05 (2) ownership structure Institutional effect on Dividend Policy is proven by beta coefficient (B) of 0.020, t = 3.053> t = 2.008 and significance probability value of 0.004 <0.05 (3) Free cash flow does not affect Dividend Policy as evidenced by beta coefficient (B) 0,001, t = 1,904 <t = 2,008 and significance probability value of 0,063> 0,05 (4) probability Managerial Ownership Structure, Institutional Ownership Structure, Simultaneous Cash Flow affect the Dividend Policy as evidenced by the value F = 5,031> F = 4,238 , the significance probability value is 0.009 <0.05. Keywords: Managerial Ownership, Institutional Ownership, Free cash flow and Dividend Policy.
Faktor Rasio Keuangan terhadap Sustainability Perbankan di Indonesia: Menggunakan Regresi Logistik Titis Miranti
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i2.17334

Abstract

This study aims to look at the variables that affect financial sustainability. The data used are banking financial statement data contained in the FSS in 2013 to 2017. The value used to measure financial sustainability is FSS. The value of FSS as the dependent variable is divided into two categories, namely banks that are sustainable and banks that are not sustainable. Response variables used are financial ratios consisting of ROA, ROE, CTD, LTD, DTA, and CTA. The analysis used is logistic regression. Based on the results of the logistic regression model that is formed, a significant variable influences sustainability is ROA and LTA. The odds ratio values ​​for the ROA and ROE variables are 1.2 and 2.2. This means that there is an increasing trend of 1.2 and 2.2 times for better financial sustainability with each added value of ROA and ROE. In other words, the greater the value of ROA or ROE, the greater the possibility of banking for financial sustainability. Chi-square test shows the p-value of 0.27 is greater than alpha. This shows the model meets the goodness of fit. Keywords: Financial Sustainability, Financial Ratio, Logistic Regression, Odds Ratio
Laba: Ketidakstabilan Makna Sulis Rochayatun; Fitriya Andriyani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i1.17327

Abstract

The purpose of this study is to find out how accountants and non-accountants interpret earnings, and what the reality behind the interpretation. Reality in the accounting profession and students of SMK Akuntansi establish a perception that profit is matching between income and expense (syntactic). Profit is a form of cash proceeds, an increase in economic capability, and a representation of company performance (semantics). Profit is also considered an indicator of corporate success and a tool for controlling management (pragmatics). The results of this study indicate that profit has the meaning of denotation and connotation. Profit not only contains elements of materialism, not only as a form of capitalism, naum profit also contains elements of humanism. The reality of accountants results in the perception that profit is the matching between income and expense. In contrast to these conditions, the reality of non-accountant actually shows more aspects of humanism. These perceptions all have their own truths. This is because the reality that the informants refer to is also different. Thus we know that the meaning of the profit "text" is unstable. Keywords: Earnings, Profit, Unstable, Perception
Risk Based Audit oleh Satuan Kerja Audit Intern pada PT. Bank JAT Devi Afifah Sukmawardhani Achmad
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i2.18073

Abstract

Based on Indonesia Bank Regulation Number 11/25/PBI/2009 about changes to the regulations of Bank of Indonesia Number 5/8/PBI/2003 which requires commercial banks in Indonesia to apply risk management in banking activities. The regulation requires banks indirectly push the activity of the audit process by applying risk-based Internal Audit (Risk Based Audit). Risk Based Audit is the audit that focused and prioritized in areas of high risk business segment. Implementation of Risk Based Auditing Standards refer to the Implementation of Internal Audit Function (SPFAIB) issued by Bank Indonesia and the Internal Audit Charter PT. Bank JAT. This reasearch aims to determine and evaluate the implementation of Risk Based Audit conducted by the Internal Audit Division (IAD) PT. Bank JAT is already in accordance with the standards of Bank Indonesia. Evaluation is conduct by distributing questionnaires to the Internal Audit Division (IAD) for the position, qualifications, work planning, risk assessment, and implementation of Risk Based Audit by the Internal Audit Division (IAD). Based on the evaluationl results of the implementation of Risk Based Audit in PT. Bank JAT, it can be concluded that the implementation has been in accordance with SPFAIB. Expected implementation of the Risk Based Audit is able to minimize the risk and incidence of irregularities that occurred in the activity of PT. Bank JAT. Keywords: Risk Based Audit, Internal Audit Division (IAD)

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