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- ItemPENGARUH PELAKSANAAN CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) TERHADAP KINERJA KEUANGAN (Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2012)(Tesis Program Magister Akuntansi Universitas Widyatama, 2014) KasirResearch on the effects of Good Corporate Governance (GCG) which is proxied by the implementation of the Corporate Governance Perception Index (CGPI) on financial performance is mostly done by researchers such as Nur Hadrat (2007), Cahyani Nuswandari (2009), David Tjondro & R. Wilopo (2011) , Fifi Nofiani & Poppy Nurmayanti (2012 and Monisa Like Wati (2012) which takes the object of research companies listed in Indonesia Stock Exchange. in that study, many of which lead to the conclusion that the implementation of the CGPI have an influence on financial performance. However, in these studies is not explained in detail about the business category which shows the effect when the company follows the CGPI race conducted by the Indonesian Institute of Corporate Governance (IICG) in cooperation with SWA magazine. The population in this study were as many as 119 companies consisting of eight categories of business, namely developers, private banks, local government banks, commercial banks government, mining, operators of toll roads and ports, transport and communication, with the sample criteria that all companies which follows the race CGPI and publish financial statements in Indonesian Stock Exchange continuously from 2009 until 2012 as many as 32 companies. Analysis of the data used is to use a simple regression model. The analysis shows that there are significant implementation CGPI assessed by score (rank) on financial performance (ROI, NPM and ROE). That research has shown that the implementation of the CGPI effect on ROI, which in this case happens to the category of business communication (PT. Telekomunikasi Indonesia Tbk), and the implementation of the CGPI affect the NPM, which in this case happens to the government's general banking business category (PT. Bank Mandiri Tbk) as well as the implementation of the CGPI effect on ROE, which in this case happens to the category of business communication (PT. Telekomunikasi Indonesia Tbk).
- ItemPENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO DAN CURRENT RATIO TERHADAP RETURN SAHAM (Survei pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2009-2013)(Tesis Program Magister Akuntansi Universitas Widyatama, 2014) Purumas, DakaPenelitian mengenai pengaruh return on asset (ROA), debt to equity ratio (DER), dan current ratio (CR) terhadap return saham yang dilakukan antara lain oleh Hernendiastoro (2005), Ulupui (2005), Ratna Prihantini (2009), Subalno (2009), dan Risca dan Necodemus (2013), masih banyak terjadi inkonsistensi dengan teori-teori pendukung yang ada. Hal ini menunjukkan adanya research gap mengenai pengaruh ROA, DER dan CR terhadap return saham. Oleh sebab itu perlu dilakukan kajian lebih dalam lagi mengenai pengaruh ROA, DER dan CR terhadap return saham perusahaan. Permasalahan penelitian yang akan diteliti adalah “ Return saham perusahaan sektor Pertambangan yang terdaftar di Bursa Efek Indonesia mengalami fluktuasi sepanjang periode 2009-2013 dan adanya inkonsistensi pengaruh ROA, DER, dan CR, terhadap return saham”. Populasi target penelitian ini terdiri dari 25 perusahaan sektor Pertambangan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2009-2013. Analisis data menggunakan regresi berganda dan hipotesis diuji dengan t test dan F test dengan tingkat signifikan sebesar 5%. Penelitian ini hendak menguji pengaruh Return on Assets (ROA), Debt Equity Ratio (DER), dan Current Ratio (CR) terhadap Return Saham. Hasil analisis menunjukkan bahwa data yang digunakan didalam penelitian ini telah memenuhi asumsi klasik, yang meliputi: terdistribusi normal, tidak terjadi multikolinearitas, tidak terdapat autikorelasi dan tidak terjadi heterokedastisitas. Hasil analisis regresi diperoleh hasil secara simultan, yang Return on Assets (ROA), Debt Equity Ratio (DER), dan Current Ratio (CR) tidak berpengaruh terhadap return saham pada perusahaan sektor pertambangan yang terdaftar di BEI. Hasil analisis regresi diperoleh hasil secara parsial, dapat diketahui bahwa variabel return on assets (ROA) dan debt to equity ratio (DER) tidak berpengaruh terhadap return saham, sedangkan current ratio (CR) berpengaruh terhadap return saham pada perusahaan sektor pertambangan yang terdaftar di BEI.
- ItemANALISIS PENGARUH RASIO-RASIO KEUANGAN EARLY WARNING SYSTEM DAN TINGKAT SUKU BUNGA SBI TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Industri Asuransi di BEI Tahun 2008-2013)(Tesis Program Magister Akuntansi Universitas Widyatama, 2014) SAPUTRA, WAWANThe objective of this research was to determine influence of Financial Ratios in Early Warning System that consists of incurred loss ratio, liquidity ratio, agent’s balance to surplus ratio, premium growth ratio, and SBI rate toward stock return of insurance companies both partial and that simultaneous. This study used 11 insurance companies listed on the Indonesia Stock Exchange (IDX) period from 2008 to 2013 with a total of 66 observations. The research used a descriptive analytical method. The research was conducted by an explanatory research technique in those insurance companies that were listed in Indonesia Stock Exchange by using secondary data, that is, financial statements of insurance companies for a time period of 2008-2013 and SBI rate, where as the data analysis method used was a multiple regression analysis and hypothesis test used t test anf F test at level of significance 5 % by using SPSS 21 program. The result of partial test showed that incurred loss ratio has a negative, insignificant influence to stock return of the insurance companies, liability to liquid asset ratio has no negative influence to stock return of the insurance companies, solvency margin ratio has a possitve, insignificant influence to stock return of the insurance companies, premiun growth ratio has a possitve, significant influence to stock return of the insurance companies and SBI rate has no negative influence to stock return of the insurance companies. Meanwhile, the result of test simultaneously showed that financial ratios in early warning system (incurred loss ratio, liability to liquid asset ratio, solvency margin ratio, premium growth ratio and SBI rate) has significant influence to stock return of the insurance companies in Indonesia Stock Exchange.
- ItemFAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH UNTUK MENDAPATKAN OPINI WTP DARI BPK (Survey Pada Pemerintah Daerah Provinsi Jawa Barat serta Di Wilayah Badan Koordinasi Pemerintahan dan Pembangunan Wilayah IV Provinsi Jawa Barat)(Tesis Program Magister Akuntansi Universitas Widyatama, 2014) Suwanda, DadangThis study aims to test both simultaneously or partially SAP Implementation How big influence, Quality Human Resources, Internal Control System Implementation, Organizational Commitment and Utilization of Information Technology affect the quality of the financial statements in relation to local government getting Unqualified Opinion of the Audit Board. The study population of the survey took place 10 in the area within the County and City Government and Development Coordination Agency Region IV West Java Province which consists of West Java Province as well as the unit of analysis is the Accounting Section relating to local government financial statements. This study used a purposive sampling method and using a multiple linear regression analysis. Prior to the regression test, the data were tested beforehand using the classical assumption test. The results of the analysis showed that the simultaneous application of SAP, HR Quality, Implementation of Internal Control Systems, Organizational Commitment and Utilization of Information Technology significantly affect the quality of local government financial reports. While partially Quality of Human Resources, Internal Control System Implementation and Utilization of Information Technology but not significantly SAP Implementation and Organizational Commitment significantly affect the Quality of Local Government Finance Report. These results need to be re-examined because there is no similar empirical studies that support or contradict these results.
- ItemPENGARUH BELANJA DAERAH TERHADAP PERTUMBUHAN EKONOMI DAERAH DAN IMPLIKASINYA TERHADAP PENDAPATAN ASLI DAERAH (Studi E pada Kota Dan Kabupaten di Jawa Barat)(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) Bagianto, AgusThe research was done on Municipalty and Regency at West Java. The goal of research was covered as follow : we want to know are there the influence of Local Goverment Expenditures towards Regional Economic Growth, then we want to know are there the implication of Regional Economic Growth towards Original Local Goverment Revenues on Municipalty and Regency at West Java. The Local Goverment Expenditure Was consist of Local Operational Expenditures and Local Capital Expenditures. The research methode used descriptive analysis and the application to operate has been used by EVIEWS 8 17.00 for Windows. Analisys tecnique has been done by panel data regression with least square Model .It was done on municipaty and regency at West java. The data analysis technique has been used the time series from 2009 to 2013 with time lag. The Cross Section was all of municipalty and regency at West Java of 26 entity. While the observation was 104 because of time lag each municipalty and regency of 26 entity. The analisys tecnique was done by panel data regression. The research of result that the there are not the imfluence a siginificant positive Local Operational Expenditures towards Regional Economic Growth. There are not the influence a siginificant positive Local Capital Expenditures towards Regional Economic Growth. There are not the influence a siginificant positive Local Operational Expenditures and Local Capital Expenditures towards Regional Economic Growth.There are the implication towards Original Local Goverment Revenues on municipalty and regency at West java The Conclusion from this research is proved There are not the influence a siginificant positive Local Operational Expenditures and Local Capital Expenditures towards Regional Economic Growth and implicated towards Local Goverment Revenues on municipalty and regency at West java
- ItemPENGARUH AUDIT INTERNAL DAN MANAJEMEN RISIKO TERHADAP PENGELOLAAN KREDIT DI DIVISI MIKRO ( Studi Kasus Pada 3 Cabang di Bank BJB Kelas I di Bandung Raya)(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) RESMAWAN, HARISThis study aims to determine the influence of internal audit and risk management to the management of credit at 3 branches in BJB Class I Bandung Raya. The method in this research is quantitative descriptive Primary using the data in the form of questionnaires conducted at 3 branch office of Bank BJB, namely the Main Branch Office, Castle Branch Office and Branch Office Soreang respondent staff, supervisors, branch heads, and managers. The questionnaire distributed to 65 respondents. The analysis technique used using multiple regression analysis. Results of this study show that the Internal Audit and Risk Management have a significant effect on the management of credit with the Bank BJB Class I in Bandung Raya, tcount of variable internal audit is at 2.302 with a significance value of 0.005 and tcount of variable risk management amounted to 6,059 with value significance close to zero. Because tcount (6,059) greater than t table (1,999), The conclusion from this study that the collaboration between the functions of risk management and internal audit is an initiation that can bring benefits to the bank, especially in the management of credit.
- ItemKEMAMPUAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DALAM MEMODERASI HUBUNGAN ANTARA KINERJA KEUANGAN DENGAN HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI LQ-45(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) Mikedha, CoryzaThe purpose of this study was to determine the ability of corporate social responsibility disclosure in moderating the relationship between the financial performance of the share price. The population in this study is a company that goes into LQ-45 index listed in the Indonesia Stock Exchange in 2013. Sampling technique used was purposive sampling, so the total sample are 45 company. The independent variable in this research is financial performance, the dependent variable is the share price, and the disclosure of corporate social responsibility as moderating variables. Hypothesis testing using the residual. Residual test results indicate that the disclosure of corporate social responsibility weakens moderate the relationship between the financial performance of the company's value.
- ItemPENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Pada 9 Sektor Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2013)(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) Sukmayanda, YusiThis study was conducted in 9 listed industrial sectors in Indonesia Stock Exchange on Influence Investment Decisions, Funding Decisions, Dividend Policy and profitability of the Firm’s value in 2009-2013. The purpose of this study was to determine the effect of investment decisions, funding decisions, dividend policy and the profitability of the company's value either partially or simultaneously. The method used is descriptive and verification method. This research was conducted by using secondary data. Based on the study results showed that partially investment decisions with proxy EPS positively and significantly effect on firm value, financing Decision with proxy DER negatively and significantly effect on firm value, the dividend policy with proxy DPR positively and significantly effect on firm value and profitability with proxy ROE positively effect on firm value. Simultaneously investment decisions, funding decisions, dividend policy and profitability positive effect on firm value.
- ItemPENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN AUDITED (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2009-2014)(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) LATIFAH N, FARAHDevelopment of the world economy in Indonesia is very rapid, the need for information that is complete, timely, and quality of a company higher. Information today is not just a byproduct, but as the material is a major factor that determines success or failure. Financial statements as an information would have benefits if it is delivered on time to the users for decision-making. The financial report is the final process in the accounting process with an important role for the measurement and assessment of the performance of a company. Company in Indonesia, especially companies that have gone public are required to prepare financial statements in each period. The object of this research is profitability, firm size, leverage, reputable public accounting firm, and timely submission of audited financial statements. This research is an explanatory research is a research method that is intended to clarify the phenomena that occur empirically and trying to get an answer causal relationships between variables through hypothesis testing using a data sample of 75 companies manufacturing and total observation of as many as 450 companies. The analytical tool used in this research is the logistic regression analysis. The reason the use of logistic regression analysis are as dichotomous dependent variable (timely and not timely). Assuming a normal distribution can not be fulfilled because the independent variable is a mixture between a continuous variable (metric) and categorical (non-metric). These results indicate that profitability partially affects timeliness of audited financial statements. Company size does not significantly affect the timeliness of audited financial statements. Leverage the company significantly affect the timeliness peyampaian audited financial statements. Reputation of Public Accounting Firm (KAP) did not significantly affect the timeliness of audited financial reporting. Simultaneously or jointly from an independent variable that consists of profitability (ROE), firm size (TA), leverage (DER) and the reputation of public accountant firm (KAP) did not significantly affect the timeliness of audited financial statements of manufacturing companies
- ItemPENGARUH TIME PRESSURE DAN DYSFUNCTIONAL BEHAVIOR TERHADAP KUALITAS AUDIT (Survey pada KAP di Jakarta yang Berafiliasi dengan KAP Asing)(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) PERDANA, IBRANThe objective of this research was to determine influence of Time Pressure and Disfunctional Behavior to Quality Audit both partial and that simultaneous.This research to Survey on the KAP in Foreign Affiliated Jakarta. The research used a descriptive analytical method. The research was conducted by an explanatory research on the KAP in Foreign Affiliated Jakarta, where as the data Primary method used was a multiple regression analysis and hypothesis test used t test anf F test at level of significance 5 % by using SPSS 21 program. The result of partial test showed that Time Pressure Positive effect on audit Quality and disfunctional behavior Positive effect on audit Quality Meanwhile, the result of test simultaneously showed that Time Pressure and Disfunctional Behavior Positive effect on audit Quality.
- ItemPENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2013)(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) Handoko, Fahrizal EstuThe purpose of this study is to determine the influence of good corporate governance and the size of the company's on financial performance. The population in this study is a state-owned company which are listed on Indonesia Stock Exchange in 2013. The sampling technique is saturated samples, which is by making the population as a sample. Data analysis techniques using multiple linear regression analysis. The independent variable is good corporate governance which measured by the SK-16 / MBU / 2012, and the size of the company is measured by total assets and total sales. The dependent variable is measured based on the financial performance KEP-100 / MBU / 2002. t test results showed that good corporate governance and firm size partially have positive effect on the financial performance of the company. F test showed that good corporate governance and company size simultaneously have positive effect on the company's financial performance.
- ItemPENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Tahun 2010-2013)(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) SATRIA, M. RIZALThe purpose of this study was to determine the effect of disclosure of corporate social responsibility and good corporate governance on firm value. In this study, the disclosure of CSR calculated using the CSR Index, GCG is proxied by an independent commissioner, managerial ownership, institutional ownership, and the audit committee, the value of the company is proxied by Economic Value Added. Sample taken in this study is as much as 30 manufacturing companies listed in Indonesia Stock Exchange Statistical testing using multiple linear regression analysis, in which the simultaneous effect was tested using the F test and the partial effect was tested using the t test. Research results with a 0.10 significance level to prove that the disclosure of CSR, Good Corporate Governance proxied by managerial ownership, institutional ownership, independent commissioner and audit committee has significant effect on the firm value. Research partially with a 0.10 significance level to prove that CSR disclosure does not affect the firm value and good corporate governance which is proxied by managerial ownership, institutional ownership, and independent commissioner has no effect on the firm value. But found that audit committee have significant effect on firm value
- ItemPENGARUH SKEPTISISME PROFESIONAL, PENGALAMAN, DAN TANGGUNG JAWAB AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT (Survey pada Kantor Akuntan Publik di Jakarta dan terdaftar pada Otoritas Jasa Keuangan) ((Tesis Program Magister Akuntansi Universitas Widyatama, 2015) SABARVarious audit cases and cases of violations committed by public accountants in foreign countries and Indonesia resulted in the low quality of the audit conducted by the public accountants, thus resulting in a decline in public confidence of the profession of public accountants. It is influenced by the professional skepticism, experienced and public accountant's responsibility. Based on such thinking, then this study aims to examine: (1) professional Skepticism, experience, and responsibilities of public accountants as a partial influence on the quality of audits. (2) the professional Skepticism, experience, and responsibilities of public accountant simultaneously influence to the quality of audits. This research used descriptive analysis method and multiple regression, the collection of data using a survey approach to the distribution of a questionnaire on the 47 public accountants who is domiciled in Jakarta and was listed as a Accountants Forum members of capital market on the financial services authority, while the respondents in this study is a partner at the public accountant. The type of the data being used is the primary data using media data collection through questionnaire. Analysis for hypothesis testing using multiple regression analysis. The results of this research indicate that: (1) Professional Skepticism, experience, and responsibilities of public accountants as a partial influence on the quality of audits. (2) Professional Skepticism, experience, and responsibilities of public accountant simultaneously influence to the quality of audits. The higher the professional skepticism, and the better the experience of belonging, as well as the higher the responsibility of public accountant will further improve the quality of audits conducted by the public accountants.
- ItemPENGARUH PENERAPAN GOOD UNIVERSITY GOVERNANCE DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (Survey Pada Universitas di Kota Bandung)(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) Suryani, IrmaMany financial statements of private universities was still not conform with financial accounting standards generally accepted in Indonesia, and most of the private universities only report budget and actual form. According Sukrisno Agoes (2012) quality of the financial statements can be reflected from the audit report. The data of BPK RI in 2009 showed that financial statements of the national education ministry gets opinions qualified opinion (WDP), but in 2010 and 2011 audit opinion on the national education ministry Disclaimer Opinion (TMP), and in 2012 the audit opinion qualified opinion (WDP). This study aimed to examine both the effects of the application of good university governance and system of internal control over financial reporting quality either partially or simultaneously. This research was conducted in the Universities in Bandung . The method in this study is expalanatory and statistical tools used is ( Structural Equation Model ) SEM PLS . The results showed that the Good University Governance and internal control systems are able to explain variations in the quality of financial statements . The Weaknesses caused by the quality of the financial statements have not been to the maximum authority of the university study program / faculty in determining admissions criteria , the data information was still not fully accessible by the public / stakeholders as well as security information and description of unclear responsibilities.
- ItemKINERJA KEUANGAN DAN PREDIKSI RISIKO KEBANGKRUTAN PADA PERUSAHAAN DI SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL LAINNYA DI INDONESIA (Studi Kasus pada Perusahaan Terpilih yang terdaftar di BEI periode 2009-2013)(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) Ermaya, Apit YulimanThis research was done to know the bankruptcy performance and potency from metal mining sub-sector and the other mineral companies which were listed in BEI for period 2009-2013. Bankruptcy is a situation where the liabilities exceed the company’s assets, it generally happens due to under capitalization, insufficient cash, unutilized resources, inefficient management in all activities, sales decline and markets situation, and unaddicted credit. Bankruptcy prediction and performance are the important measure to prevent and fix financial planning, to increase profitability, liquidity and to make efficient solvability at companies. In this research, an experience was done to know financial performance and bankruptcy prediction to five companies in the Mining sub-sector, such as: PT.Aneka Tambang TBk., PT Central Omega Tbk., PT .Vale Indonesia Tbk., PT SMR Utama Tbk., and PT.Timah Tbk. companies. To achieve this purpose, some financial ratio were counted, such as: Liquidity Ratios; Working Capital Ratios, Solvency Ratios, Springate’s S-Score and Zmijewski’s X-Score Anaysis were made to diagnose the problem of bankruptcy. The results revealed that companies generally had high liquidity, work capital rotation at PT. SMR Utama Tbk., increasing the inefficient solvability at five companies, fluctutae and decrease, at a result was inadequate. The result Springate S-Score analysis show that PT Central Omega Tbk., was bankruptcy potency for two period, and PT SMR Utama Tbk., was bankruptcy potency for five period. The result of Zmijewski X-Score analysis show that PT.Central Omega Tbk.was bankruptcy potency for two periods, and PT SMR Utama Tbk.,was bankruptcy potency for five periods. Finally of second models show that “Springate’s model” more conventional be compared with “Zmijewski’s model”.
- ItemPENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, FINANCIAL DISTRESS DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2006-2013)(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) SUSIANI, RINIAuditor switching in Indonesia should ideally be done with the mandatory, in accordance with the Minister of Finance Regulation No.17/PMK.01/2008, at the fact the phenomenon of auditors switching indicate a company that does the voluntary auditors switching. The results of previous studies on auditors switching showed contradictory results (research gap), therefore it is necessary to re-study to verify theories about the factors that affect the auditor switching. The purpose of this study was to determine the factors that affect the auditor switching in Indonesia. The contribution of this study is to provide input to management about the company's policy in conducting auditor switching and the public accounting firm to always maintain professionalism and independence as well as for regulators as consideration in setting policy auditors switching. This research uses secondary data obtained from the official website BEI is in www.idx.co.id. This study population is a manufacturing companies listed on the Stock Exchange during the period of 2006-2013. Sample selection technique uses purposes sampling with the unit of analysis is the company's financial statements, and obtained a sample of 224 financial statements of 32 companies. The method used is descriptive analysis method and hypothesis testing using logistic regression models with the help of software program SPSS for Windows version 21. Results of this study indicate that partial management change and audit opinion in a positive effect on the auditor switching. While financial distress and auditor reputation does not affect the auditor switching. Simultaneously, the results of this study showed that the four research variables that management change, audit opinion, financial distress, and the auditor reputation has a positive effect on the auditor switching.
- ItemPENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM (Survey Pada Perusahaan Sektor Property dan Real estate di Bursa Efek Indonesia (BEI) Tahun 2013)(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) Mariana, CitraThis study examines the phenomenon of stock price to company in sector of real estate and property in Indonesia Stock Exchange (BEI), which fluctuates. Some of the factors that affect stock prices is financial performance in this study was measured by the price earnings ratio, price-book value, earnings per share, debt to equity ratio, return on assets, and the net profit margin as well as the dividend policy. This study aims to reveal the effect of the financial performance and the dividend policy on stock prices in the property and real estate sector in the Indonesia Stock Exchange in 2013. The method used in this research is explanatory. This research was conducted on the financial statements data of the company's annual publications to property and real estate sector on the Indonesian Stock Exchange from 2013 containing information on financial performance, dividend policy and stock prices. To analyze the research data, used paired sample t-test and multiple linear regression analysis. Based on results of the analysis of paired sample t-test showed that there is no significant change in the stock price that occurred in the period before publication, publication date and the period after the publication of the financial statements on the company's property and real estate sector in the Indonesia Stock Exchange in 2013. Based on the results of the regression analysis of Multiple linear shows that financial performance and dividend policy simultaneously positive effect on the company's stock price on the company's property and real estate in the Indonesia Stock Exchange in 2013. Partially price earnings ratio, price-book value, earnings per share positive effect on stock prices. Return on assets negatively affect stock prices. Debt to equity ratio, net profit margin and dividend policy does not affect the company's stock price and the real estate property sector in Indonesia Stock Exchange in 2013.
- ItemPENGARUH DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH ( Studi Kasus di Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Barat )(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) DERMAWAN, WILDAN DWISince regional autonomy implemented on January 1, 2001 the expected development in the region go hand in hand with the development in the center. Objectives include creating a regional autonomy autonomy, delegation of authority, to explore the potential resources of local government to financially stable. However, not all of the Local Government financially stable. See several phenomena show that the financial performance of each Local Government is different. This is evident from the increase in the general allocation funds, earmarked grants and local revenue but is not followed by an increase in regional spending. Based on the above phenomenon there is the problem of the financial gap between regions resulting in gaps welfare of the community. The purpose of this study was to determine the effect of general allocation funds, earmarked grants and local revenue in the case study District Government / City of West Java province in 2011-2013. The population in this study is the Budget Realization Report Revenue and Expenditure from 2011 to 2013, which consists of 26 regencies / cities in West Java Province. The independent variable in this study is a general allocation funds, earmarked grants and local revenue. The dependent variable in this study is the shopping area. Hypothesis testing using t (T-Test) and the F test (F-test). The test results show that the hypothesis of a general allocation funds, earmarked grants and local revenues significantly influence regional spending.
- ItemPENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS (Studi pada Property, Real Estate dan Konstruksi Bangunan yang terdaftar di Bursa Efek Indonesia)(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) Fathonah, Andina NurResearch was conducted on the property sector, real estate and construction of buildings listed on the Indonesia Stock Exchange in 2010-2013 regarding good corporate governance which uses indicators of institutional ownership, managerial ownership, the composition of the independent board and audit committee. Financial ratios using the indicator current ratio, return on assets, profit margin on sales and current liabilities to total assets. The purpose of this study was to determine how much influence the Good Corporate Governance and financial ratios of the financial distress either partially or simultaneously. The method used is the method of associative with a causal relationship. Methods of data analysis using logistic regression / logit with error level α = 5%. Based on the research results obtained by partial that have a negative effect on the financial distress that institutional ownership, managerial ownership, the composition of the independent board, audit committee, current ratio, return on assets. While having a positive influence that and profit margin on sales and current liabilities to total assets. Significant influence in this research is managerial ownership, current ratio, return on assets, and current liabilities to total assets.
- ItemPENGARUH ANGGARAN PARTISIPATIF DAN KOMITMEN MANAJER TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Survey pada Dinas Pengelolaan Sumber Daya Air Provinsi Jawa Barat)(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) Kusumah, Reviandy WiriahadiThis research has the title as “The Effect of Participative Budget and Manager Commitment on Effectiveness of Financial Management at Dinas Pengelolaan Sumber Daya Air Province of West Java”. The objective of this study is examining the phenomenon about participative budget and manager commitment Effectiveness of Financial Management at Dinas Pengelolaan Sumber Daya Air Province of West Java”. The research methodology used here is an explanatory research method for giving answers on facing problems with explanation of three measured variables through hypothetical testing, namely, the effect of participative budget and manager commitment on effectiveness of financial management at Dinas Pengelolaan Sumber Daya Air Province of West Java, by path analysis. Its population comprise of all employees total as 70 employees. Researcher distributed questionnaires to 70 employees as respondents and perform interviews with some employees and leaders in this office. The research findings showed that there is a significant effect of participative budget and manager commitment on effectiveness of financial management at Dinas Pengelolaan Sumber Daya Air Province of West Java”, both individually and collectively. It means that there is a sufficient good acceptance of participative budget and manager commitment that it in turns provides for a high effectiveness of financial management at Dinas Pengelolaan Sumber Daya Air Province of West Java.