Accounting

Permanent URI for this collection

http://repository.widyatama.ac.id/handle/123456789/2

Browse

Now showing 1 - 20 of 280

ANALISIS 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, WAWAN
The 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.
PENGARUH 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) Kasir
Research 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).
PENGARUH 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, Daka
Penelitian 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.
FAKTOR-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, Dadang
This 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.
PENGARUH 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 DWI
Since 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.
PENGARUH 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 Nur
Research 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.
PENGARUH 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, Irma
Many 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.
KINERJA 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 Yuliman
This 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”.
PENGARUH 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, RINI
Auditor 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.
PENGARUH LEADERSHIP, GAYA KEPEMIMPINAN, KOMPETENSI MANAJER DAN RISK MANAGEMENT TERHADAP KINERJA MANAJERIAL BANK BJB (Suatu Studi Pada PT. Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk)
(Tesis Program Magister Akuntansi Universitas Widyatama Bandung, 2015) Alam, Novan Maestha
Perubahan lingkungan organisasi yang semakin kompleks dan kompetitif, menuntut setiap organisasi dan perusahaan untuk bersikap lebih responsif agar sanggup bertahan dan terus berkembang. Fenomena gaya kepemimpinan di Indonesia menjadi sebuah masalah menarik dan berpengaruh besar dalam kehidupan politik dan bernegara. Peran kepemimpinan sangat strategis dan penting dalam sebuah organisasi sebagai salah satu penentu keberhasilan dalam pencapaian misi, visi dan tujuan suatu organisasi. Penelitian ini berjudul “Pengaruh Leadership, Gaya Kepemimpinan, Kompetensi Manajer dan Risk Management Terhadap Kinerja Manajerial bank bjb”. Penelitian menggunakan metode deskriptif dan verifikatif dengan jumlah populasi menggunakan metode sensus sebanyak 56 responden yang terdiri dari manajer keuangan. Analisis data yang digunakan diantaranya analisis koefisien korelasi pearson, analisis regresi berganda, analisis koefisien determinasi dan uji hipotesis. Hasil penelitian menunjukan terdapat pengaruh yang signifikan antara Leadership, Gaya Kepemimpinan, Kompetensi Manajer dan Risk Management terhadap Kinerja Manajerial bank bjb”. Dengan menghasilkan koefisien determinasi sebesar 11% dan sisanya dipengaruhi oleh variable lain yang tidak di teliti dalam penelitian ini.
PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI
(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) ALIYUDIN, RIZAL SUKMA
This study aims to identify and examine the influence of individual morality to the tendency of accounting fraud, to know and test the effect of internal control over accounting fraud tendencies, and to identify and examine the influence of individual morality and internal control over accounting fraud tendencies. The method used in this research is explanatory. The analytical method used is multiple linear regression analysis using SPSS softwere assistance for the window to process data questionnaire. The results showed that individual morality significant effect on the tendency of accounting fraud, internal controls significant effect on the tendency of accounting fraud, individual morality and internal controls proved a significant effect on the tendency of accounting fraud.
PENGARUHMEKANISME CORPORATE GOVERNANCE, PROFITABILITAS DAN UKURAN PERUSAHAANTERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Periode 2010-2013)
(Tesis Magister Akuntansi Universitas Widyatama, 2015) FITRIANA, ROSA
Corporate social responsibility disclosure is the issues that grows widely in indonesian bussiness. The researches on corporate social responsibility disclosure find different results. This study is aimed to explain the influence of corporate governance mechanism, profitability, and size corporate to corporate social responsibility disclosure. The sample in this study is Indonesian manufacture companies listed in 2010- 2013 whose annual reports disclose corporate social responsibility activities and can be accessed at Indonesian Stock Exchange website. There are 30 samples applying purposive sampling technique. This study employs descriptive and statistical analysis technique. The results show that there is significant influence between corporate governance mechanism to corporate social responsibility disclosure. In contrast, positive significant influence profitability and size corporate to corporate social responsibility disclosure are found. In this research was suggested: (1) for the Researcher used the efectivness of the Corporate social responsibility disclosure and find new variable to the next research, widened the sample and the Researcher be able to extend the research period (2) for the Company can make the sustainability report about corporate social responsibility disclosure continously and have special organ for corporate social responsibility. (3) for the goverment can change the rule about voluntary to mandatory corporate social responsibility disclosure for the company and make the rule about the sanction for the company doing contravention corporate social responsibility disclosure.
PENGARUH 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 Wiriahadi
This 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.
PENGARUH AUDIT TENURE, DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Survei Pada Kantor Akuntan Publik Yang Terdaftar di OJK )
(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) Mahmudi, Raihanil
The accounting profession is one of the professions that are needed and a very big influence and relevance for the company in the face of the complexity of the business world. Compared with other countries, the condition of the accounting profession in Indonesia is still cause for concern both in terms of number and competence. On one side of the auditor must consider the credibility and professional ethics, but on the other hand auditors must also face pressure from clients in decision making. If the auditor is not able to resist the pressure from clients such as personal stress, emotional or financial, the independence of auditors has been reduced and can affect the quality of the audit. This study used a descriptive and verification methods. Data collection using survey techniques with the distribution of questionnaires to KAP & Partners is registered in the Financial Service Authority (FSA). Respondents are partners, managers and senior auditors. The results of this study it is concluded that the audit tenure and audit Fee effect on audit quality respectively. Audit tenure and audit fees affect simultaneously to quality of the audit
PENGARUH IMPLEMENTASI KEBIJAKAN TARIF INDONESIA CASE BASE GROUPs (INA-CBGs) SEBAGAI POLA PEMBAYARAN JAMINAN KESEHATAN NASIONAL (JKN) TERHADAP LIQUIDITY RATIO DAN ACTIVITY RATIO (Pada RSUP. Dr. Hasan Sadikin Tahun 2008-2014)
(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) RAHAYU
The objective of this research was to determine influence Of Tariff Policy Implementation Indonesia Case Base Groups (INA-CBGs) Pattern As a National Health Insurance Payment (JKN) toward liquidity ratio (cash ratio and current ratio) and activity ratio (receivable turnover, inventory turnover and collection period) both partial and that simultaneous. This research was conducted at Dr. Hasan Sadikin General Hospital period from 2008 to 2014. The research used a descriptive verificative analytical method by using secondary data, that is financial statements of Dr. Hasan Sadikin General Hospital for a time period of 2008-2014, where as the data analysis method used was a multivariate manova analysis and hypothesis test used multivariate tests and tests of between-subjects effects at level of significance 5% by using SPSS 21 program. The result of partial test showed that Indonesia Case Base Groups (INA-CBGs) Tariff significant influence to cash ratio. Meanwhile on the other partial test results show that Indonesia Case Base Groups (INA-CBGs) Tariff has not influence to current ratio, receivable turnover, inventory turnover and collection period on Dr. Hasan Sadikin General Hospital period from 2008 to 2014
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN, KOREKSI FISKAL, DAN AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI
(Tesis Program Magister Akuntansi Universitas Widyatama, 2015) Herawati, Happy
This study aims to examine how the influence of Corporate Social Responsibility (CSR) activity disclosure towards the company’s financial performance, fiscal correction, and tax aggressiveness on the mining companies listed in BEI. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this study is financial performance, fiscal correction, and tax aggressiveness. Corporate social responsibility disclosure measured using Global Reporting Intiative (GRI) indeks G3.1. Financial performance measured using Return on Asset (ROA). Fiscal correction measured using comparison of fiscal financial statements and commercial financial statement. Tax aggressiveness measured using Effective Tax Rates (ETR) measures. The samples used in this study are 27th mining companies listing and published in 2010 until 2012 period year on the website www.idx.co.id. The analysis method is a simple linear regressions. Data collection method used in this research is method of field research and library research. The result showed that Corporate Social Rensponsibility (CSR) activities do not effected on company financial performance, fiscal correction, and tax aggressiveness. The possibility is because there are many companies doing CSR activities just to meet the public pressure also the law.
PENGARUH 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, FARAH
Development 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
PENGARUH 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, IBRAN
The 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.
PENGARUH 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, Citra
This 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.
PENGARUH 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 Estu
The 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.

Browse

Browsing Accounting by Issue Date

Results Per Page

Sort Options