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1
PENGARUH RISIKO TERHADAP KECENDERUNGAN PRAKTIK PERATAAN PENGHASILAN
PADA BANK UMUM SYARIAH
Alwan
Sri Kustono dan Jehan Masagung Lasado
FE UNEJ
Income smoothing is one of the interesting
issues in accounting research. These matters could be occurred because income
statement is one of the important parameters that can show company's
performance. Practice of income smoothing arises because there was conflict
between they are who have interest with the company's financial statements.
This research is underlying from the number of income smoothing studies on
the bank. Islamic Bank is one of the operational banks in Indonesia.
Management of this bank still able has practice of income smoothing. The aimed of this study was to examine the
influence of risk toward
income smoothing tendency on Islamic bank. This study used a sample of 144
income and balance sheet monthly period statements during the January 2010 up
to December 2011, from 6 Islamic banks that listed in Bank Indonesia. By
using the Eckel and Kustono index, this study found indication of income
smoothing on Islamic banks in Indonesia. This study did not able to support
the hypothesis that developed before so it can be conclude that the risk did
not affect the income smoothing tendency on Islamic banks.
E-Government,
clean and good governance,
transparansi, akuntabilitas, dan partisipasi publik.
Income smoothing, Risk, Islamic Bank |
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2
FAKTOR FUNDAMENTAL YANG MEMPENGARUHI PERUBAHAN HARGA SAHAM
Norita
Citra Yuliarti
FE UNMUH
JEMBER
This study aims to examine
the fundamental factors of Current Ratio (CR), Leverage Ratio, Net Profit
Margin (NPM), Total Assets Turn Over (TATO), Earnings Per Share (EPS) effect on
stock price changes on financial companies in Indonesia . The share
price is the value of a stock that reflects the wealth of the company issuing
the shares, which change or fluctuation is largely determined by the forces
of supply and demand occurred in the stock exchange (secondary market).
The influence of these factors on stock prices is
tested with regression analysis. Study sample is 40 companies listed on the
Indonesian stock exchange are selected by purposive sampling. The results
of this study indicate that the partial net profit margin of only variable
that significantly influence the stock price, while the variable current
ratio, leverage ratio, total assets turnover and earnings per share no significant effect on
stock prices. While simultaneously variable Current Ratio (CR), Leverage
Ratio, Net Profit Margin (NPM), Total Assets Turn Over (TATO), Earnings Per Share (EPS) significantly
influence the stock price. These results indicate that investors in making
investment decisions take into consideration the level of stock prices,
returns that would be obtained and also consider the ability of illiquid
instruments (funds from third parties, received a loan of more than three
months, and core capital) against liabilities (current debt ) company.
Stock
Price, Current
Ratio (CR), Leverage Ratio,
Net Profit Margin (NPM), Total Assets Turn Over (TATO), Earnings Per Share (EPS)
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3
AKUNTANSI, KEKUATAN, PENGETAHUAN: PERAN AKUNTANSI DALAM MEMBANGUN PERADABAN
Taufik
Kurrohman dan Agus Freddy Maradonna
FE UNEJ
Paradigma new accounting history dalam studi sejarah akuntansi umumnya
mengkritisi pendekatan yang digunakan oleh traditional accounting history
yang dikatakan bersifat ahistoris dan antik (Sukoharsono, 1998a). Dikatakan
ahistoris karena sejarah akuntansi ditulis dengan sudut pandang masa kini,
dimana sejarah akuntansi cenderung disajikan secara kronologis dengan
perlahan-lahan menampilkan kebenaran masa kini. Dan dikatakan antik karena
sejarah akuntansi terkonsentrasi pada penjelasan mengenai “apa” yang terjadi
di masa lalu bukannya menjelaskan “bagaimana” dan “mengapa” akuntansi
berpengaruh terhadap kehidupan masyarakat (Stewart, 1992 dalam Sukoharsono,
1998a). Paradigma new accounting history memandang akuntansi tidak semata
sebagai peralatan teknis pencatatan transaksi melainkan sebagai suatu
kekuatan dan pengetahuan (power and knowledge) yang dapat membentuk perilaku
manusia dalam suatu kelompok masyarakat, yang pada akhirnya menjadi dasar
bagi berdirinya suatu peradaban
New accounting history, foucauldian, Power
knowledge, Peradaban
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4
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2004-2007
Andriana
FE UNEJ
This research intends to empirically test
the direct effect between Regional Real/Own Revenue (PAD) and General
Allocation Fund (DAU) towards Capital Expenses at the Regency/Municipality of
Central Java Province. Sample in this research is overall Regencies and
Municipalities located in Central Java from the year of 2004 to 2007. The
sample used based on the Regional Revenue and Expense Budget (APBD) of
regency/municipality regional government that had been used the new format
that is Law of the Internal Affairs Minister Decree No. 29 year 2002. Data
analyzed by using multiple regressions technique with analysis path model and
e-views. Based on the research result using multiple regressions, gained the
first Hypothesis result that is Regional Real/Own Revenue negatively affects
Capital Expenses. Second Hypothesis shows that General Allocation Fund
positively affects Capital Expenses.
Regional Real/Own Revenue (PAD), General Allocation Fund (DAU), Capital Expenses |
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5
PARADIGMA
ILMU PENGETAHUAN SEBUAH TELAAH KRITIS
Erlina
Dianastuti
FE Universitas
Wijaya Kusuma (UWK) Surabaya
“ Saya pribadi yakin bahwa seseorang bisa
menjadi katalisator perubahan, seorang “pengubah” dalam situasi apapun, dalam
organisasi apapun. Individu seperti itu adalah ragi yang dapat mengembangkan
seluruh roti. Diperlukan visi, prakarsa, kesabaran, rasa hormat, ketekunan,
keberanian dan keyakinan untuk menjadi seorang pemimpin yang mengubah” (Covey, S R)
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6
PENGARUH BESARAN PERUSAHAAN, FINANCIAL LEVERAGE DAN NET
PROFIT MARGIN (NPM) TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI
BURSA EFEK INDONESIA
Bunga Maharani
FE UNEJ
The aim of this study is to examine the influence of company’s characteristics toward
income smoothing practice among listed basic and chemical companies at Indonesia Stock Exchange. The factors being examined were size of
the company, company’s financial leverage ratios, and company’s net profit
margin ratios. Index Eckel is used to determine the income smoothing
practice. The object of income smoothing in this study is the net profit of
the company. The study was using 61 basic and chemical companies listed in Indonesia Stock Exchange, with a period between 2003-2005. The
hypothesis was tested using Multiple Linier Regression. Both t-test and
F-test have also been used to test the significance of the study hypothesis.
The result of this study showed that some of basic and chemical companies
listed at Indonesia Stock Exchange were committed to income smoothing
practice. Multiple Linier Regression showed that both partially and
simultaneously, size of the company, company’s financial leverage ratios, and
company’s net profit margin ratios didn’t prove to have a significant
influence on income smoothing.
size of the company, financial leverage,
net profit margin, income smoothing
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7
PENGARUH
GOOD CORPORATE GOVERNANCE TERHADAPCORPORATE SOCIAL RESPONSIBILITY MELALUI RISIKO BISNIS DAN KINERJA KEUANGAN PADA
BANK UMUM SYARIAH DI INDONESIA
Ahmad
Roziq dan Herdian Nisar Danurweda
FE
UNEJ
This study aims to examine the influence of Good
Corporate Governance (GCG) of Corporate Social Responsibility (CSR) with the
financial performance and business risk as intervening variable in Indonesian
Islamic Bank. The study uses secondary data from GCG report, financial
report, and annual report of Indonesian Islamic Bank in the period 2007-2010.
The sample in this study is 15 Islamic Banks in Indonesia. The Hypothesis are
tested by the Partial Least Square (PLS) approach. The results suggest that
the GCG significantly has positive effect on CSR Islamic Bank. GCG
significantly has positive effect on the financial performance of Islamic
Bank. GCG significantly has positive effect on the business risk of Islamic
Bank. However, the financial performance has no effect on the CSR of Islamic
Bank and business risk has no effect on the financial performance of Islamic
Bank. This suggests that financial performance is not an intervening variable
of the effect GCG on the CSR of Islamic Bank and business risk is not an
intervening variable of the effect GCG on the financial performance of
Islamic Bank.
Good Corporate
Governance, Corporate Social Responsibility, financial performance, business
risk, Islamic Bank
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welcome
Senin, 24 September 2012
Jurnal Ekonomi Akuntansi Fakultas Ekonomi Universitas Jember Volume X No.1 Juni 2012
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