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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 246 Documents
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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.
Pengaruh Ukuran Perusahaan, Kualitas Audit Dan Profitabilitas Terhadap Kecepatan Waktu Dalam Penyampaian Laporan Keuangan fitri dwi jayanti
Akuisisi: Jurnal Akuntansi Vol 14, No 1 (2018)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v14i1.238

Abstract

This research aimed to examine the influence of the which consists company size, audit quality and profitability on the speed submission of financial statements in the manufacturing companies listed on the Indonesia Stock Excange (IDX) in 2013 to 2015. Purposive sampling technique is used to obtain the sample size by 66 manufacturing or 198 data in three years. To analyze hyphotesis this research used logistic regression with SPSS version 21.The result of this study showed that audit quality variabels measured by Public Accountant Office big four and non big four received or influenced the speed submission of financial statements while the variable size of the company and profitability hypothesis rejected or variable does not affect the speed submission of financial statements. Keywords: Company Size, Quality of KAP, Profitability, the speed submission of financial statements
ANALISIS PENILAIAN PERFORMANCE PERUSAHAAN BERBASIS BALANCE SCORE CARD (BSC) (Studi Kasus pada PT. Great Giant Pineapple. Terbanggi Besar Lampung Tengah) Yateno Yateno
Akuisisi: Jurnal Akuntansi Vol 11, No 1 (2015)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v11i1.3

Abstract

Pelaku bisnis untuk menghadapi persaingan pasar kelas regional, nasional maupun internasional yang semakin kompleks seperti saat ini diperlukan metode pengukuran kinerja yang dapat menilai kinerja perusahaan secara akurat dan komprehensif. Penelitian dilakukan dengan menggunakan data tahun 2012-2013 di PT Great Giant Pineapple untuk menganalisis perspektif keuangan, sedangkan untuk perspektif lain dianalisis melalui kuesioner perhitungan. Populasi dalam penelitian ini adalah untuk pelanggan dan karyawan PT. Great Giant Pineapple, sedangkan sampel yang diambil masing-masing adalah 100 responden untuk karyawan dan 100 responden kepada pelanggan. Kuesioner telah diuji validitas dan reliabilitasnya. Indikator yang digunakan dalam penelitian ini terdiri dari ROI, profit margin, rasio operasi, kepuasan pelanggan, inovasi, dan kepuasan karyawan. Dengan tujuan untuk menganalisis sistem pengukuran kinerja perusahaan dengan berbasis penerapan Balanced Scorecard Dalam penelitian ini metode yang dapat digunakan adalah Balance Scorecard. Balance Scorecard adalah alat pengukuran kinerja yang menggabungkan ukuran kinerja keuangan dan non keuangan. Balance Scorecard mengukur kinerja dari empat perspektif, yaitu perspektif learning dan pertumbuhan, perspektif proses bisnis internal, perspektif pelanggan, dan perspektif keuangan, dari hasil analisis yang dilakukan, diketahui bahwa kinerja PT Great Giant Pineapple cukup baik secara keseluruhan. Pada indikator perspektif keuangan ROI, profit margin, dan rasio operasi telah menunjukkan kinerja yang cukup. Untuk perspektif pelanggan menunjukkan kinerja yang baik di hadapan kepuasan pelanggan yang cukup memuaskan. Pada perspektif bisnis internal, perusahaan sudah bisa melakukan inovasi dengan baik. Dan untuk perspektif pembelajaran dan pertumbuhan menunjukkan tingkat kepuasan karyawan yang cukup memuaskan. Dari data penelitian tersebut dapat menunjukan bahwa dengan menggunakan Balance Scorecard untuk memberikan lebih terstruktur dan komprehensif.
PENGUJI MANIPULASI LABA REAL PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA) Yateno Yateno; Gustin Padwa Sari
Akuisisi: Jurnal Akuntansi Vol 12, No 2 (2016)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v12i2.106

Abstract

This study aims to examine empirically the effect of real earnings manipulation to CSR disclosure. A proxy for real earnings manipulation using models Roychowdhury (2006). CSR disclosure is measured using Corporate Social Disclosure Index (CSDI) based item reporting standard Global Reporting Initiative (GRI) are disclosed in the company's annual report. The study sample consisted of 261 manufacturing companies in 2012-2014. The results showed real earnings manipulation significant positive effect on CSR disclosure.Keywwords: Earnings Manipulation, Corporate Social Responsibility, Manufacturing Companies.
DETERMINAN TRANSPARANSI INFORMASI KEUANGAN DAERAH MELALUI E- GOVERNMENT PEMERINTAH DAERAH DI SUMATERA SELATAN Verawaty Verawaty
Akuisisi: Jurnal Akuntansi Vol 13, No 2 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i2.172

Abstract

ABSTRACT The purpose of this study was to analyze the association of Local Own Source Revenue, General Allocation Fund, Special Allocation Fund, and Debt Ratio as the determinants of the Local Government Financial Information Transparency. The population was all local government in South Sumatra. The statistical results showed that only Local Own Source Revenue showed the positive association to Financial Information Transparency. The study implication recommends that the local government must improve the implementation of e-government in order to enhance accounting transparency that they present in the website.
PENGARUH BENTUK STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN HUTANG (Studi Empiris Pada Perusahaan di BEJ) Jati Imantoro
Akuisisi: Jurnal Akuntansi Vol 10, No 2 (2014)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v10i2.96

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh bentuk struktur kepemilikan yang terdiri dari Insider Ownership, Institutional Investor, dan Shareholder Dispertions terhadap kebijakan hutang perusahan-perusahaan di IndonesiaSampel yang digunakan dalam penelitian ini adalah 90 perusahaan yang terdaftar di BEJ untuk periode tahun 2004 sampai dengan 2006. Pemilihan sampel dengan menggunakan metode purposive sampling, yaitu dengan mendasarkan pada criteria-kriteria tertentu. Data yang diperoleh dianalisis dengan menggunakan metode regresi berganda untuk menguji pengaruh struktur kepemilikan terhadap kebijakan hutang.Dalam penelitian ini diketemukan bukti secara empiris tidak seluruh bentuk struktur kepemilikan yaitu: Insider Ownership, Institutional Investor, dan Shareholder Dispersion mempengaruhi kebijakan hutang yang dilakukan oleh perusahaan-perusahaan di Indonesia. Kemungkinan dikarenakan penelitian ini hanya mempertimbangkan prosentase kepemilikan saham saja, seharusnya dalam penelitian juga memperimbangkan factor internal diri manajer sebagai pihak pengambil keputusan. Seperti: seberapa besar manajer mau untuk bertanggung jawab terhadap resiko atas keputusan yang ia ambil (risk beating), tingkat loyalitas manajer terhadap perusahaan yang ia pimpin. Kata Kunci: Insider Ownersip, Institutional Investor, Shareholder Dispertion, dan  Kebijakan Hutang
ANALISIS PENGAKUAN PENDAPATAN PADA PERUSAHAAN KONSTRUKSI Elmira Febri Damayanti
Akuisisi: Jurnal Akuntansi Vol 12, No 1 (2016)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v12i1.93

Abstract

Most companies aim to maximize profit or gain. Therefore, one element of which is related to the size of the profit generating companies is revenue. In the construction company, there are two methods of revenue recognition are completed contract method and the percentage of completion method. The purpose of this research is to find out which kind of method that is suitable for Nolimax Jaya Ltd. Co. The analytical method used is descriptive method that describes a situation objectively. Data collected by observation, interviews, and used documentation and literature are relevant to this research.The survey revealed that the company used the percentage of completion method with physical progress approach. Based on the result, the company recognized a higher income or overstatement when compared with the cost to cost approach. The cost to cost approach provide a more reasonable because it recognizes revenue based on costs incurred that reflect the completion stage in the current period and in accordance with the matching principle and the principle of conservatism in financial statement presentation. Keyword: Revenue recognition, physical progress approach, and cost to cost approach
PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA INDEKS SAHAM SYARIAH INDONESIA Ardiani Ika Sulistyawati; Yuliani Indah
Akuisisi: Jurnal Akuntansi Vol 13, No 2 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i2.166

Abstract

Islamic Social Responsibility (ISR) is a measure of social responsibility implementation of Islamic banking which contains a compilation of items of CSR standards set by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). This study aims to examine empirically and analyze the effect of firm size, profitability, leverage and board size to disclosure of Islamic social reporting.The research sample using purposive sampling where the sampling is based on certain criteria, obtained a sample 39 companies. Methods of data analysis used in this study using linear regression, t test, F test, classic assumption and the coefficient of determination. The results showed that the Board of Independent Commissioners significant and positive impact on the ISR Size. Other results show thay Profitability and Leverage no significant effect on ISR.
STUDI KRITIK PRINSIP KEHATI-HATIAN DALAM PERSPEKTIF PENCEGAHAN PEMBIAYAAN BERMASALAH PADA BANK SYARIAH Upia Rosmalinda
Akuisisi: Jurnal Akuntansi Vol 11, No 2 (2015)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v11i2.22

Abstract

Prudent banking principles representing important factor in the effort realizing healty banking system, strength and sturdy. But that way, equipment of law and regulations, especially concerning prudent banking principles in the reality not yet enough guaranted national banking quit of all its problems especially non performing loans. That is main factors the rarefaction national banking system, beside other factor like weakening of controlling of Central Bank (Bank Indonesia). There are a lot of arrangements concerning prudent banking principles in banking regulations in Indonesia, including in shariah banking system which its arrangements relate to Islamic Law.  Keyword : Prudent banking, shariah banking, non performing loans.
FAKTOR-FAKTOR YANG MEMEPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PADA UMKM DI KOTA METRO Nedi Hendri
Akuisisi: Jurnal Akuntansi Vol 12, No 1 (2016)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v12i1.88

Abstract

The Compliance of SME in paying taxes will give a good impact in the creation of new tax sources which is will increase state revenues. However, if the factors affecting SMEs Actors Compliance is negative, then the Taxpayer Compliance will tend to rise and provide a good influence for the state revenue.The purpose of this study was to determine the effect of the Knowledge Taxpayer, Taxation Sanction, Confidence, and awareness of the  Taxpayer Compliance.The research methods used in this research was the analysis of the path (path diagram). The result of the research shows that, the confidence level has no effect on tax compliance in paying taxes. While the knowledge of the taxpayer, tax penalties, and awareness of the taxpayers effect on tax compliance in paying taxes. Keyword: Knowledge of Taxpayer, Taxation Sanction, Faith, Awareness Taxpayers and Taxpayer Compliance.

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