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INDONESIA
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Published by Universitas Syiah Kuala
ISSN : -     EISSN : 25811002     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "Vol 2, No 1 (2017): Februari 2017" : 9 Documents clear
PENGARUH FREE CASH FLOW, LEVERAGE, PRICE EARNINGS RATIO, DAN DIVIDEND TERHADAP STOCK REPURCHASE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA UNTUK TAHUN 2010-2014 Lolita Octaviani; Aida Yulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

  The purpose of this study is to examine the effect of free cash flow, leverage, price earnings ratio and dividend on stock repurchase atmanufacturing companies listed on Bursa Efek Indonesia in the period of 2010 to 2014. Dependent variable used in this study is stock repurchase, while independent variables used in this study are free cash flow, leverage, price earnings ratio, and dividend. This study using purposive sampling method, of the companies listed on Bursa Efek Indonesia, 10 companies are selected to be sample in this study.The data used in this research is secondary data obtained from annual reports and financial statements. Data were analyzed using statistical analysis, the multiple linear regression analysis. Then the data is processed usingthe statistical package for social science (SPSS) 22.The results of this study indicate thatfree cash flow, leverage, price earnings ratio, and dividendjointly affectthe stock repurchase. Free cash flow and price earnings ratio have significant positive effect on stock repurchase, while leverage and dividend have significant negative on the stock repurchase. Keywords: Free Cash Flow, Leverage, Price Earnings Ratio, Dividend, Stock Repurchase.
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSET, FIRM SIZE, DAN EARNING PE SHARE TERHADAP DIVIDEND PAYOUT RATIO (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015) Muammar Hanif; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of this research is to examine the effect of debt to equity ratio, return on asset, firm size, and earnings per share on dividend payout ratio either simultaneosly or partially toward dividend payout ratio. The samples are manufacture companies listed on the Indonesia Stock Exchange during five years (2011-2015). The sample selection is done by using purposive sampling method. Secondary data are proceed by using balanced panel data. Total samples are 18 companies with a total of 90 observations. Mulitiple linear regression is used to annalyze the data of this study.The results show that (1) the simultaneous of debt to equity ratio, return on asset, firm size, and earnings per sharehave effect on dividend payout ratio. (2) Partially, debt to equity ratioand firm size do not have influence toward dividend payout ratio, whereas return on asset andearning per share have positive influence toward dividend payout ratio. Keywords: Dividend payout ratio, debt to equity ratio, return on asset, firm size, and earnings per share.
PENGARUH PENGUNGKAPAN IDENTITAS ETIS ISLAM, AGENCY COST DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN (STUDI PADA BANK UMUM SYARIAH PERIODE 2010-2014) Azhara Muhibban; Hasan Basri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

  This study aimed to examine the influence of the Islamic ethical identity disclosure, agency cost, and intellectual capital to the financial performance proxied by Return on equity (ROE) in Islamic commercial banks in 2010-2014.secondary data were used from annual reports were published on the website each Islamic banks between 2010-2014. This study is a hypothesis testing research, by using purposive sampling method, so there are seven Islamic banks are the object of research. The analytical method used is multiple linear regression analysis.            The results of this study shows that simultaneous of the Islamic ethical identity disclosure, agency cost and intellectual capital have effect on  the financial performance proxy by  ROE on an Islamic commercial bank in 2010-2014. Partially only the Islamic ethical identity disclosure have positive effect but not significant on the financial performance of Islamic banks, while the agency cost and intellectual capital have positive and significant effect on the financial performance proxied by the ROE on an Islamic commercial bank in 2010-2014.. Keywords: Islamic ethical identity disclosure, agency cost, intellectual capital and financialperformance.
PENGARUH ASIMETRI INFORMASI, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014 T. M Rizki Azari; Facrizal Facrizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objectives of the research are to examine the effect of the information asymmetry, profitability, and leverage on the firm value both simultaneously and partially. In this research the firm value using price to book value as the proxy. Data obtained from the financial statements and annual reports of manufacturing companies that listed in the Indonesia Stock Exchange. Research conduct in 4 years (2012-2014). By using purposive sampling, there are 35 companies fulfilling the sample criteria of the sample. Multiple linear regression was used to test the hypothesis. The results of this research are information asymmetry, profitability, and leverage simultaneously affect on the firm value. Information asymmetry not partially affect on the firm value. Profitability partially affect on the firm value. Leverage partially affect on the firm value. Keywords: information asymmetry, profitability, leverage, firm value, price to book value
PENGARUH ANALISIS AKUNTANSI PEMBIAYAAN IJARAH PADA BAITUL QIRADH BAITURRAHMAN DI KOTA BANDA ACEH Maisarah Maisarah; Ridwan Ibrahim
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This is a qualitative research, in which the purpose of this study was to determine the accounting records Ijara financing at Bq Baiturrahman in Banda Aceh and to determine differences in the accounting records at the Ijara financing Baitul Qiradh Baiturrahman in Banda Aceh as well as with PSAK 107.The location was done at Baitul Qiradh Baiturrahman in Banda Aceh, while the type of research that is used by the author in this study is descriptive case study approach. The data collection was conducted in order to obtain or collect data (information) that can explain or answer the problems of research in question objectively. The data collection was done by using dokuemntasi and interview and literature study.The results of this study explains that asset into Ijarah assets, the product morgate be directly into customers' legally and maintenance costs related to assets that are Ijara-kan sepenuhya borne by the customer. Application of the financing with the contract of Ijarah at Baitul Qiradh Baiturrahman, as a whole is in conformity with the National Sharia Board Fatwa number 27 on Ijarah but charging of maintenance on the assets handed over entirely to the customer, then the accounting treatment of financial transactions in the financing of the contract of Ijarah muntahiya bittamlik at Baitul Qiradh Baiturrahman as a whole is not in accordance with PSAK 107, except that there is an account that does not exist in PSAK 107, namely the elimination of receivables earning assets, while the variation in the IAS with Baitul Qiradh Baiturrahman happen in practice in the field is the naturally happened, saw the development of sharia accounting until now still in the developmental stage and continues to experience reforms. Keywords: Accounting Records Ijarah Financing.
ANALISIS PREFERENSI MASYARAKAT TERHADAP PRINSIP BAGI HASIL PADA BANK SYARIAH DI WILAYAH BANDA ACEH Vebitia Vebitia; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of this research is to analyze ho people’s preference against sharing principle on Islamic banks in the region of Banda Aceh. the research type used in this research is study of literature (library research) and nature of study in this research is descriptive study.            The data types used is primary data. Primary data gotten from interview by asking questions to the customers of Islamic banks in the region of Banda Aceh. the analysis method used in this research is descriptive method.            The result of this research showed that the main reason for choosing Islamic banks is the religious reason. Islamic banks is halal, free from riba, as well as more promising for the good of the hereafter. Customers have a strong desire to save on Islamic banks due to avoid riba. Islamic banks profit sharing rate is also influence the decision in choosing the Islamic banks. Keywords: public preferences, profit sharing, Islamic banks
FAKTOR-FAKTOR YANG MEMPENGARUHIVOLUNTARY AUDITOR SWITCHING (Studi Empiris pada Perusahaan Non Financing yang Terdaftar di Bursa Efek Indonesia tahun 2011-2015) Ella Soraya; Musfiari Haridhi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine empirically the factors that effect the auditor switching voluntarily. Variabels which use in this research is audit delay, change in management and the rate of growth of the cilent company. Voluntary auditor switching is the switchs of KAP before the time given is end. Auditor switching is a displacement behavior by a company auditor as a result of auditor rotation mandatory.Collecting data used a puposive sampling of company listed on Indonesia Stock Exchange in 2011 until 2015. A total of 19 non financing firm are used for sample this study.Using logistic regression analysis this research attempts to examine empirically the influence of audit delay, change in management and company growth of voluntary auditor switching. Results of this research show that audit delay, change in management and company growth  have a significant effect on voluntary auditor switching. Keywords: Voluntary Auditor Switching, Audit Delay, Change in Management, Company Growth.
KAPABILITAS PERSONAL DAN PELATIHAN E-KINERJA TERHADAP KEPUASAN PENGGUNA SISTEM E-KINERJA PADA SATUAN KERJA PERANGKAT DAERAH DINAS PEMERINTAH DI KOTA BANDA ACEH Teuku Try Syahputra Negara; Rudy Fachruddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research is aimed to verify the influences of personal capability, and  e-kinerja training towards the e-kinerja system user satisfaction on SKPD (Satuan Kerja Perangkat Daerah) Dinas Pemerintah in Banda Aceh, those are Dinas Pengelolaan Keuangan dan Aset Daerah; Dinas Syariat Islam; Dinas Pendidikan Pemuda dan Olahraga; Dinas Kesehatan; Dinas Perhubungan, Komunikasi, dan Informatika; Dinas Pekerjaan Umum; Dinas Sosial dan Tenaga Kerja; Dinas Kependudukan dan Pencatatan Sipil; Dinas Perindustrian dan Perdagangan, Koperasi UKM; Dinas Kelautan, Perikanan, dan Pertanian; Dinas Kebersihan dan Keindahan Kota; and Dinas Kebudayaan dan Pariwisata. The populationin this researchare the civil servants who works and uses the e-kinerja system at theSKPD Dinas Pemerintah in Banda Aceh. There are 91 people randomly selected.The collecting of data and information needed in this research was done by field research. The data used is a primary data collected directly from the subjects of research by using questionnaire form. The testing of the influences of independent variables towards dependent variable was done by using multiple regressions model.The result of this research shows that partially, personal capability do not have significant effect towards the e-kinerja system user satisfaction, while e-kinerja training has significant effect towards the e-kinerja system user satisfaction. Meanwhile, simultaneously, personal capability and e-kinerja training have a significant effect towards the e-kinerja system user satisfaction on SKPD Dinas Pemerintah in Banda Aceh.Keywords: user satisfaction, personal capability, training, and e-kinerja
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN (STUDI PADA PERBANKAN SYARIAH DI INDONESIA) Khairiah Khairiah; Raida Fuadi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to determine the influence of firm size, liquidity, leverage, profitability on voluntary disclosure at syariah banking in Indonesia during 2010-2014. The type of this research is hypothesis testing by using census method in analyzing the research population. Population in this research is all of syariah banking that publish the financial report for the year 2010-2014 that consist of 11 banks. The type of data that used is secondary data, that consist of 55 financial report for five years. The testing of hypothesis used is linear regression analysis. The results of this research show that firm size, liquidity, leverage, profitability simultaneously have an effect on the voluntary disclosure. Liquidity and profitability partially have an effect on the voluntary disclosure, while firm size, and leverage have not effect on the voluntary disclosure. Keywords: voluntary disclosure, firm size, liquidity, leverage, profitability.

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