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1
PERSEPSI
PEMAKAI LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP INDEPENDENSI AUDITOR
BADAN PEMERIKSA KEUANGAN
SUHARDI
Universitas Bangka
Belitung
This research examines the perception of financial
statement user of local government to state audit board (BPK) of auditor
independence. With confirmation seven independence determinants a) the
duration assignation of audit, b) independence in budget audit, c) the
limited assignation time and resources provided by for auditor BPK, d)
existence of family relationship, e) existence of tendency to side, because
political confidence or social, f) Access to information without resistance,
g) freedom to determine matter and time reports and freedom to publish and
dissemination of inspection reports
The sampling technique applied is purposive sampling and
research data is primary data collected from users of financial statement of
local government that is local government officer, member of Local Parliament
(DPRD), Academician, and public users in Jogjakarta.
Examination of hypothesis done by using proportion test,
chi square and Analysis of Variance (ANOVA). Result of research indicates
that in general financial statement users of local government assumes auditor
BPK has not independent in executing inspection, seven independence
determinants in general will have an effects or can destroy independence of
auditor BPK, although some group have differs in opinion to some factors
Perception,
Independence, Local Government Financial Statements, State Audit Board
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2
FAKTOR-FAKTOR
YANG BERPENGARUH TERHADAP
AUDIT REPORT
LAG (STUDI EMPIRIS PADA EMITEN INDUSTRI KEUANGAN DI BEI)
Ja’far Aziz Hariza
Nining Ika Wahyuni
Siti Maria W
Fakultas Ekonomi Universitas Jember
The
timeliness of annual reports depend on the timeliness of auditor’s
performance. The more timeline of publishing annual reports, more benefit can
be delivered. This research investigates the factors influencing audit report
lag in Indonesia. Sample of the research comprises 42 companies listed in
Indonesian Stock Exchange during the year of 2010. The audit report lag for
each sample companies ranged from a minimum interval of 25 days to a maximum
interval of 129 days and 72 days in the average. Five hypotheses relating
audit report lag to company size, profitability, leverage, auditor size, and
audit opinion are tested in the research. The results of multiple linear
regression support the alternate hypotheses put before except for the company
size and leverage.
audit report
lag, company size, profitability, leverage, auditor size, audit opinion.
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3
SUATU TINJAUAN
ISLAM: PRAKTIK “BOROH” (PEGADAIAN)
(MENGATASI
MASALAH DENGAN MASALAH)
Andi Irfan
Fakultas Ekonomika dan Ilmu Sosial UIN SUSKA
RIAU
The
purpose of this research is to find
the interpretation of Ar-rahn or “boroh” and its implication of the
perspective of marhun and rahin. Informants are from marhun and rahin in
Kecamatan Pujud Kabupaten Rokan Hilir. Data is collected through interviews
with informants and analysed by employing phenomenology. The results of this
research show that informants often practise Ar-rahn and don't care about the
sharia principles are violated. His findings murtahin utilized by marhun with
permission or without the permission of rahin and ignore the maintenance
costs. When the Murtahin was sold to pay off debts but the fact murtahin
directly into the right marhun without any auction process.
Ar-Rahn,
“Boroh”
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4
ANALISIS
FAKTOR-FAKTOR YANG MEMENGARUHI DAYA SAING PADA SENTRA INDUSTRI MAKANAN KHAS BANGKA DI KOTA PANGKALPINANG
Rulyanti Susi Wardhani
Yulia Agustina
Fakultas Ekonomi
Universitas Bangka Belitung
This
study aims to determine the effect of capital, packaging, network, business
development, and human resource to the competitive ability at central
industry of Bangka’s food in Pangkalpinang.It used primary data with census
method as the sampling technique. The number of samples were 68 respondents,
analyzed by confirmatory factor. The results of study issue two factors.
First, financial factor which has capital and business development variable.
Second, marketing factor which has packaging and network variable.
Micro and
Medium Enterprise, Capital, Business Development, Financial Factor,
Packaging, Network, Marketing Factor
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5
ANALISIS
KINERJA KEUANGAN SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DENGAN MODEL
DISKRIMINAN
Yulinartati
Universitas Muhammadiyah jember
The
purpose of this study was to determine whether the Current Ratio (CR), Debt
Equity Ratio (DER), Total Assets Over Turen (TATO), net profit margin (NPM),
Debt to Assets Ratio (DAR), Return on Assets (ROA) , Return on Equity (ROE),
Gross Profit Margin (GPM), Operating Profit Margin (OPM) influential in
distinguishing healthy firms and perusahaa bankruptcy discriminant model.
Based on discriminant analysis of known groups of healthy companies and a
group of companies that went bankrupt differ significantly, from 9 (nine)
variables are in use only 4 (four) variable Current Ratio, Debt Equity Ratio,
Net Profit Margin, and Gross Profit Margin is selected and able to
differentiate healthy companies and companies go bankrupt, while the 5 (five)
of the variables, Turn Over Total Assets, Debt to Assets Ratio, Return on
Assets, Return on Assets, and Operating Profit Margin are not able to
differentiate healthy and bankrupt companies.
Current Ratio
,Debt Equity Ratio, Total Assets Turen Over , Net profit Margin , Return on
Assets, Return on Equity.
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6
PENGARUH GOOD
CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH
Nur Hisamuddin
M. Yayang Tirta K
Program Studi Akuntansi Fakultas Ekonomi Universitas
Jember
Munculnya Konsep Good Corporate Governance
(GCG) didasarkan pada agency theory yang mengharapkan adanya keterbukaan
informasi sehingga konflik kepentingan antara agen dengan principal dapat
diminimalisir. Konflik kepentingan dapat terjadi pada setiap perusahaan
termasuk perbankan syariah. Keadaan ini disadari oleh Bank Indonesia yang
kemudian mewajibkan penerapan prinsip GCG dalam peraturan Bank Indonesia
yaitu PBI No. 8/4/PBI/2006.Tujuan penelitian ini adalah menguji bagaimana
pengaruh GCG terhadap kinerja keuangan Bank Umum Syariah.
Penelitian menggunakan data sekunder berupa
laporan tahunan (annual report) dan laporan good corporate governance (GCG)
bank umum syariah periode 2008-2010. Populasi dalam penelitian ini adalah
seluruh bank umum syariah menurut Direktori Perbankan Indonesia. Sedangkan
jumlah sampel berdasar purposive sampling yaitu bank umum syariah yang
mempublikasikan laporan keuangan, laporan tahunan ( annual report ) dan
laporan GCG selama periode 2008 sampai dengan 2010 diperoleh sebnyak 17
perusahaan. Alat analisi yang digunakan sebagai pengujian hipotesis adalah
PLS.
Hasil penelitian menunjukkan bahwa GCG
berpengaruh terhadap kinerja keuangan yang diproksikan dengan ROA dan ROE.
Ini menunjukkan bahwa penerapan GCG oleh BI pada bank umum dapat mengurangi
konflik kepentingan yang terjadi dan menumbuhkan kinerja perbankan syariah
khususnya dengan harapan dapat menarik investor untuk meningkatkan
investasinya.
Good Corporate Governance, kinerja
keuangan, ROA, ROE, dan Bank Syariah.
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7
ANALISIS RASIO
KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR
YANG TERDAFTAR DI BURSA EFEK INDONESIA
Imam Mas’ud
Reva Maymi
Srengga
Program Studi
Akuntansi Fakultas Ekonomi Universitas Jember
Tujuan penelitian ini antara lain (1) untuk
menganalisis pengaruh likuiditas terhadap kondisi financial distress
perusahaan manufaktur yang terdaftar di BEI; (2) untuk menganalisis pengaruh
profitabilitas terhadap kondisi financial distress perusahaan manufaktur yang
terdaftar di BEI;
(3) untuk menganalisis pengaruh
financial leverage terhadap kondisi financial distress perusahaan
manufaktur yang terdaftar di BEI; (4) untuk menganalisis pengaruh arus kas
operasi terhadap kondisi financial distress perusahaan manufaktur yang
terdaftar di BEI. Populasi penelitian ini adalah seluruh perusahaan
manufaktur yang terdaftar di Bursa Efek Indonesia periode 2006-2010. Teknik
pengambilan sampel yang digunakan dalam penelitian adalah metode purposive
sampling. Sampel penelitian sebanyak 62 perusahaan dengan jumlah observasi
310. Metode analisis data yang digunakan regresi logistik. Hasil penelitian
menunjukkan bahwa likuiditas
tidak berpengaruh terhadap
kondisi financial distress. Profitabilitas berpengaruh terhadap
kondisi financial distress. Financial
leverage tidak berpengaruh terhadap kondisi financial distress.
Arus kas dari aktivitas operasi berpengaruh terhadap kondisi
financial distress perusahaan
manufaktur yang terdaftar di BEI.
Likuiditas,
profitabilitas, financial distress, financial leverage dan arus kas operasi
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8
INTELLECTUAL
CAPITAL : PENDEFINISIAN, PENGAKUAN, PENGUKURAN, PELAPORAN DAN PENGUNGKAPAN
Sudarno
Nourma Yulia
Program Studi
Akuntansi Fakultas Ekonomi Universitas Jember
A
paradigm shift of labour based business to knowledge based business has an
impact on financial reporting. There are other things that are necessarily
stated to financial report users which can explain value-added the company
has such as innovation, findings, knowledge and skills of human resources,
relations with consumers, etc. most frequently known as intellectual capital.
The company’s inability to record intangible asset in the balance is because
the current accounting standard has not yet been able to capture and report
undertaken investment in order to gain non-physical resources. This research
was conducted by qualitative approach (literature study) which explained the
concept of intellectual capital from definition, recognition, measurement, reporting and
disclosure.
Intellectual Capital, Definition, Recognition,
Measurement, Reporting and Disclosure.
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AKUNTANSI UNEJ
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Selasa, 15 Januari 2013
Jurnal Ekonomi Akuntansi Fakultas Ekonomi Universitas Jember Volume X No.2 Desember 2012
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