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INDONESIA
Akuisisi : Jurnal Akuntansi
Published by Universitas Muhammadiyah Metro
ISSN : 19786581     EISSN : 24772984     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Muhammadiyah University of Metro. AKUISISI: Accounting Journal published twice a year on April and November, with the number of articles 10-20 per year.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 13, No 1 (2017)" : 7 Documents clear
Pengaruh Kinerja Keuangan Terhadap Return Saham Dengan Menjadikan Kebijakan Dividen Sebagai Variabel Moderate Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Indeks ( JII 2007 – 2011) Angga Kurniawan
Akuisisi: Jurnal Akuntansi Vol 13, No 1 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i1.131

Abstract

The company's financial performance is one of the factors seen by investors as a consideration to invest funds in a company by making the financial statements as a source of information. Good and bad corporate performance can show how much profit can be earned each year and will have an impact on management in setting dividend policy for investors. This study was conducted to determine the effect of financial performance on stock returns by making dividend policy as a moderate variable. Objects taken in this study amounted to 7 companies listed on the Jakarta Islamic Index (JII) for 5 consecutive years from 2007-2011. Dependent variable of this research is stock return, independent variable include Current Ratio, Return on Asset, Return on Equity, Debt to Equity Ratio, and Total Turnover Asset, while dividend policy (Dividend Payout Ratio) as moderate variable. The method used in this study is Multiple Linear Regression Method and Moderate Regression Analysis Method (Moderate Regrestion Analysis).Based on the results of multiple linear regression analysis seen from the value of significance shows that CR, ROA, ROE, and DER does not significantly influence the stock return, whereas TATO shows the result that there is a significant influence on stock return. The result of moderate regression analysis shows that the dividend policy is not able to moderate the effect of financial performance on stock return. Keywords: Financial performance (CR, ROA, ROE, DER, TATO), stock return, dividend policy (DPR).
Keputusan investasi, Keputusan Pendanaan dan Kebijakan Dividen Sebagai Determinan Nilai Perusahaan Heri Setiyo Cahyono; Ardiani Ika Sulistyawati
Akuisisi: Jurnal Akuntansi Vol 13, No 1 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i1.138

Abstract

Optimization of the company's value can be achieved through the implementation of the financial management function, where the financial decisions taken will affect other financial decisions and have an impact on the value of the company's financial management regarding the settlement of the important decisions taken by the company. This study aimed to analyze the influence investment decisions, financing decisions and dividend policy on the value of companies listed on the Indonesia Stock Exchange.Population in this research are manufacturing companies listed on the Stock Exchange from 2010-2013. After the selection of samples by purposive sampling method obtained a sample of 44 observations for four years. The research data was obtained from the published annual reports and stock price data downloaded from www.finance.yahoo.com. The analysis tool used is multiple linear regression and hypothesis testing is done by using the coefficient of determination, F test and t test. The data were processed using SPSS.From the test results can be seen that the variable dividend policy does not affect the value of the company, while variable investment decisions and funding decisions, significantly influence the value of the company. Adjusted R² values obtained of 0.250 or 25%. This shows a 25% coefficient value of the company was affected by investment decisions, financing decisions and dividend policy, while the other 75%, explained by other variables outside the model performed in this study Keywords: Investment Decisions, Decisions Financing, Dividend Policy and Corporate Values.
Analisis Pengaruh Kompetensi Dosen Terhadap Preferensi Mahasiswa Pada Profesi Akuntan (Studi Kasus Pada PTS Di Surakarta) Henstin Mutmainah; Rosita Rosita
Akuisisi: Jurnal Akuntansi Vol 13, No 1 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i1.134

Abstract

This study aims to determine the effect of capabilities of lecturers (teachers) that can affect student preferences in the profession as an accountant. Benefits of the research was to determine the factors of capabilities that can make the students make the selection of the accounting profession. Factors capability in terms of the competence of lecturers (the questionnaire can be processed. Testing the validity, reliability and classical assumption produce reliable data for use in the research model. The model was tested using multiple regression techniques (multiple regresion).The results of the research that is of no significance of factors of capability of lecturers consisting of pedagogical competence, personal competence, social competence and professional competence of the students choose the profession as an accountant. It can be said that the great competence of lecturers can not lead students to choose accounting profession.As a research suggestion would be better if there is a variable in the factor of competence with a preference in the selection of the profession by students.teachers) under Law No. 14 of 2005 which is pedagogical, personal competence, social competence and professional competence.This study collected data relating to the object to be used as a sample that is data on PTS Surakarta students who take the program S1 Accounting. Observation and questionnaires conducted with 100 questionnaires with a return rate of 100% and all the results of Keywords: capability, lecturers, preference, profession, accountants
Pengukuran Prestasi Kerja Karyawan Menggunakan Motivasi Pada Badan Pengelolaan Keuangan Daerah Kota Metro Suharto Suharto
Akuisisi: Jurnal Akuntansi Vol 13, No 1 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i1.135

Abstract

The aim of this research is to find the relationship between work motivation and employee performance. This research  used survey method. The total population is 86 employees. Based on Slovin method, samples taken by random sampling are as much as 70 respondents. The analytical tool used is Rank Spearman correlation, by using hypothesis testing of distribution Z. Based on the calculation results obtained that the work motivation has a significant relationship with employee performance. It means that the higher the motivation of work, the higher the performance of employees.
Pengaruh Resiko Kredit, Likuiditas, Efisiensi Operasional dan Tingkat Ekonomi Makro Ekonomi Terhadap Kinerja Bank Pembangunan Daerah di Pulau Sumatera Verawaty Verawaty; Ade Kemala Jaya; Yolanda Widiati
Akuisisi: Jurnal Akuntansi Vol 13, No 1 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i1.139

Abstract

The purpose of this study was to obtain the empirical evidence about the effect of credit risk, liquidity, operational efficiency and the macro-economic level to the the performance of regional development banks. This study population was eight Regional Development Banks in Sumatera Island during 2011-2014. Analysis technique used is multiple linear regression. The results showed simultaneously, all the independent variables affected the dependent variable. Partially, only credit risk and efficiency negatively affected the performance of the bank. Liquidity and macro-economic level did not have positive influence on the bank's performance. Keywords: the performance of banks, credit risk, liquidity, operational efficiency and macro-economic level
Pengaruh Aplikasi Teknologi, Accounting Reporting Terhadap Pencegahan Fraud Serta Implikasinya Terhadap Reaksi Investor Yulita Zanaria
Akuisisi: Jurnal Akuntansi Vol 13, No 1 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i1.137

Abstract

 The purpose of this research is to examine the impact of information technology, accounting reporting toward fraud detection in companies that listed on Indonesia Stock Exchange. Baside that, this research to examine implication of fraund detection to investor reaction.                The population of the study is the LQ 45 companis registered in the Indonesia Stock Exchange in the periode of 2010-2014. Shampling technique employed in this study is the purposive sampling whit the total sample of 90 companies The data analysis uses Amos software, The result of the study show yhat the dividend policy, information technology, accounting reporting have significant influence towards frund detection. The other result showed that fraund detection have significant influence towards investor reaction. Keywords :information technology, accounting reporting, fraund detection, investor reaction.
Elastisitas Penyerapan Tenaga Kerja Di Provinsi Sumatera Selatan Anton Trianto
Akuisisi: Jurnal Akuntansi Vol 13, No 1 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i1.132

Abstract

This study aims to analyze the elasticity of employment in the Province of South Sumatra during the period 2011-2015. The calculation of elasticity of labor absorption is obtained from the comparison between the percentage of labor growth to the percentage of economic growth. The data used are secondary data that is the growth of labour and the growth of South Sumatra’s GDP. Elasticity ofemployment  is used to see how big the response changes in the amount of labor that occurs due to economic growth. The results showed that during the period 2011-2015 the elasticity of employment of South Sumatra Province more in inelastic category, except in year 2013 the category is elastic. This means that economic growth has less responsive to stimulate the increasing number of workers. The percentage of employment growth is less than the percentage of economic growth. In addition, economic growth has not been consistent to be one of the factors triggering stable employment in several districts / cities in South Sumatra. Keywords: Economic Growth, Employment Absorption, Elasticity of employment

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