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INDONESIA
Accounting Analysis Journal
Published by Universitas Negeri Semarang
ISSN : 22526765     EISSN : 25026216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and Accounting Vocational Education
Arjuna Subject : -
Articles 39 Documents
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Search results for , issue "Vol 1 No 2 (2012): November 2012" : 39 Documents clear
KAJIAN PENGGUNAAN INFORMASI KEUANGAN DAERAH Saputra, Ardi Rahmawan
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.653

Abstract

MEKANISME CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI Utami, Ayu Gandar
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.556

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kepemilikan institusional, kepemilikan manajerial, ukuran dewan komisaris, komisaris independen dan komite audit terhadap peringkat obligasi. Populasi dalam penelitian ini adalah perusahaan yang menerbitkan obligasi yang terdaftar di Bursa Efek Indonesia dan terdaftar dalam peringkat obligasi yang dikeluarkan oleh PT. Pefindo. Sampel 33 perusahaan dipilih secara purposive. Data dianalisis dengan logistic regression. Hasil menunjukkan bahwa kepemilikan institusional, kepemilikan manajerial, ukuran dewan komisaris, komisaris independen dan komite audit tidak berpengaruh terhadap peringkat obligasi. Penelitian selanjutnya dapat menggunakan lebih dari 2 kategori dalam mengklasifikasikan peringkat obligasi dan menambahkan variabel mekanisme corporate governance dan rasio keuangan. Abstract The objective of this study was to determine the institutional ownership effect, managerial ownership, board of commissioner size, independent commissioners, and audit committees to bond rating. The population are companies listed in Indonesian Stock Exchange and publish bond that rated by PT Pefindo. There are 33 companies taken by purposive sampling become sample. Logistic regression used to analyze the datas. The conclusion of this study is the institutional ownership, managerial ownership, board of commissioner size, independent commissioners, and audit committees variable have no effect to the bond level. The suggestions related to the results of this study are: for the next researchers, add the categories of bond rating more than 2 categories, add variable indicator corporate governance mechanism that is more complete, and add other variables that are related to accountancy factor.
KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DEVIDEN DAN KEBIJAKAN HUTANG ANALISIS TERHADAP NILAI PERUSAHAAN Sukirni, Dwi
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.703

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk menguji pengaruh kepemilikan manajerial, kepemilikan institusional, kebijakan dividen, kebijakan hutang terhadap nilai perusahaan (studi pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2008-2010). Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2008 hingga 2010. Sampel diambil secara purposive sampling yaitu teknik pengambilan sampel yang didasarkan pada kriteria tertentu. Alat analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis regresi beganda. Hasil dari penelitian ini adalah: (1) variabel kepemilikan manajerial secara signifikan berpengaruh negatif terhadap nilai perusahaan. (2) kepemilikan institusi berpengaruh positif pada nilai perusahaan. (3) Kebijakan dividen tidak berpengaruh terhadap nilai perusahaan. (4) Kebijakan utang berpengaruh positif terhadap nilai perusahaan. (5) Kepemilikan Manajerial, kepemilikan institusional, kebijakan dividen, dan kebijakan hutang bersama-sama mempengaruhi nilai perusahaan. Abstrack The purpose of this study was to examine the effect of managerial ownership, institutional ownership, dividend policy, debt policy on firm value (the study of the companies listed on the Indonesia Stock Exchange in 2008-2010). The population in this study are all companies listed on the Indonesia Stock Exchange in 2008 until 2010. Samples were taken based company purposive sampling technique sampling based on certain criteria. Data analysis tools used in this research is descriptive analysis and regression analysis beganda. The results of this study are: (1) variables related to managerial ownership is significantly negative effect on firm value. (2) Variable institutional ownership is significantly positive effect on firm value. (3) The variable dividend policy is no significant positive effect on firm value. (4) Debt Policy Variables significantly positive effect on firm value. (5) Managerial Ownership, institutional ownership, dividend policy, and debt policy jointly affect firm value.
ANALISIS MEKANISME CORPORATE GOVERNANCE PADA PERUSAHAAN YANG MENGALAMI KONDISI FINANCIAL DISTRESS Widyasaputri, Erlindasari
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.570

Abstract

PENGARUH KARAKTERISTIK INTERNAL DAN EKSTERNAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL ATAS PROSEDUR AUDIT Hartati, Nian Lucky
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.654

Abstract

ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KEMUNGKINAN FINANCIAL DISTRESS Atmaja, Khoirul Fariz
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.557

Abstract

ANALISIS PERSEPSI SAK ETAP TERHADAP KINERJA USAHA PADA UMKM SE KOTA SEMARANG
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.704

Abstract

STUDI PROFITABILITAS PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BEI Mayasari, Eka Yunia
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.571

Abstract

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Prasinta, Dian
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.655

Abstract

ANALISIS PENGARUH INFORMASI AKUNTANSI DAN INFORMASI NON AKUNTANSI TERHADAP KEPUTUSAN KREDIT Karamina, Alifah
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.558

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh informasi akuntansi dan informasi non akuntansi terhadap keputusan kredit pada kantor unit PT Bank Rakyat Indonesia Tbk Pekalongan. Sampel dalam penelitian ini mewakili populasi adalah 20 orang analis kredit di 20 kantor unit PT Bank Rakyat Indonesia, Tbk Pekalongan. Jenis data yang digunakan adalah data primer yakni dengan menggunakan kuesioner yang disebarkan ke 20 analis kredit pada 20 kantor unit PT Bank Rakyat Indonesia, Tbk Pekalongan. Metode analisis yang digunakan adalah Regresi Linier Berganda. Hasil penelitian ini menunjukkan pengujian secara simultan diperoleh hasil bahwa informasi akuntansi dan non akuntansi berpengaruh terhadap keputusan kredit. Secara parsial, informasi akuntansi berpengaruh terhadap keputusan kredit dan informasi non akuntansi tidak berpengaruh terhadap keputusan kredit. Abstract This study aims to determine the effect of accounting information and non-accounting information to the credit decision at the office unit PT Bank Rakyat Indonesia Tbk Pekalongan. The sample in this study represent the population is 20 people in 20 office credit analyst at the office unit PT Bank Rakyat Indonesia, Tbk Pekalongan. The type of data used are the primary data using questionnaires distributed to 20 credit analysts in 20 offices unit PT Bank Rakyat Indonesia, Tbk Pekalongan. The analytical method used is Multiple Linear Regression. These results indicate the simultaneous testing of obtained results that non-accounting information and accounting affects the credit decision. Partially, accounting information affects the decisions of credit and non-accounting information does not affect credit decisions.

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