Klabat Accounting Review最新文献

{"title":"RELEVANSI PRICE EARNING RATIO DALAM ANALISA KINERJA PERUSAHAAN","authors":"Mahardika Nadya Priscillya Waworuntu, A. Lelengboto","doi":"10.31154/kar.v1i1.458.71-80","DOIUrl":"https://doi.org/10.31154/kar.v1i1.458.71-80","url":null,"abstract":"PER is the one of fundamental analysis to assess the performance of the company. PER is formed from the comparison between stock price and EPS, where EPS describes the performance analysis of the company in the book, and stock price represent market appreciation of the company’s performance. This research aims to know how PER relevance in the company’s performance analysis. Researchers use IDX30, industrial sub-sectors of property and real estate, banks and coal mining as a population of this research using descriptive statistical methods to explain the performance of the company. It was found that industrial sub-sector of property and real estate and bank had negative correlation between their stock price and EPS, while for coal mining it had positive correlation between their stock price and EPS. \u0000Keywords: PER, stock price, EPS, company performance \u0000Price earning ratio (PER) merupakan salah satu analisa fundamental untuk menilai relevansi kinerja manajemen perusahaan terhadap kinerja pasar. Beragamnya tingkat profitability perusahaan serta beragamnya fluktuasi harga saham di Bursa Effek Indonesia mengindikasikan ketidak selarasan korelasi antara kinerja manajemen dengan kinerja pasar. Penelitian ini bertujuan untuk mengetahui bagaimana relevansi PER dalam analisa kinerja perusahaan dengan menggunakan data dari IDX30, sub sektor industri property and real estate, bank dan coal mining sebagai populasi. Metode statistik deskriptif digunakan untuk menjelaskan kinerja perusahaan dan kinerja pasar. Analisa korelasi digunakan untuk mengukur relevansi kinerja perusahaan terhadap kinerja pasar. Didapati bahwa harga saham sub sektor industri property and real estate dan bank memiliki korelasi yang negative terhadap EPS, sedangkan untuk coal mining harga saham dan EPSnya memiliki korelasi yang positif. \u0000Kata kunci: PER, harga saham, EPS, kinerja perusahaan","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115618015","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS LAPORAN KEUANGAN DAERAH","authors":"Ika Prayanthi, Prilisita Olivia Salangka","doi":"10.31154/kar.v1i1.456.41-55","DOIUrl":"https://doi.org/10.31154/kar.v1i1.456.41-55","url":null,"abstract":"This study aims to obtain information related to the application of accounting information systems, internal control systems and the quality of financial reports in the Regional Government of Manado City. The method used in this research is descriptive method. Respondents who filled out the questionnaire were divided into two groups, namely the finance department employees to answer questions related to the application of accounting information systems and internal control systems, and the other group was the finance inspectorate who answered questions related to the quality of financial statements. The number of respondents for the first group was 40 employees in the finance department, while for the second group, the inspectorate was 25 people. The results of the study found that more than 50 percent of employees in the finance department agreed to state that the effective accounting information system and internal control system had been implemented in accordance with existing procedures. Likewise with the variables related to the quality of financial statements, it was found that more than 50% of the inspectorates agreed that the financial reports produced by the Regional Government of Manado City were already qualified. The results of the study can be the basis for the Regional Government of Manado City to maintain and even improve performance in processing finance and administration in presenting financial statements. \u0000Keywords: Accounting information system, internal control system, quality of financial  statement \u0000Penelitian ini bertujuan untuk mendapatkan informasi terkait penerapan sistem informasi akuntansi, sistem pengendalian internal serta kualitas laporan keuangan di Pemerintah Daerah Kota Manado. Metode yang digunakan dalam penelitian ini adalah metode deskriptif. Responden yang mengisi kuesioner ini dibagi menjadi dua kelompok yakni karyawan bagian keuangan untuk menjawab pertanyaan terkait penerapan sistem informasi akuntansi dan sistem pengendalian internal, serta kelompok yang lainnya adalah inspektorat bagian keuangan yang menjawab pertanyaan terkait kualitas laporan keuangan. Adapun jumlah responden untuk kelompok pertama yakni karyawan bagian keuangan berjumlah 40 orang sedangkan untuk kelompok kedua yakni inspektorat adalah sejumlah 25 orang. Hasil penelitian mendapati bahwa lebih dari 50 persen karyawan bagian keuangan setuju menyatakan bahwa telah diterapkannya secara efektif sistem informasi akuntansi dan juga sistem pengendalian internal telah diterapkan sesuai dengan prosedur yang ada. Demikian juga dengan variabel terkait kualitas laporan keuangan, didapati bahwa lebih dari 50% para inspektorat setuju bahwa laporan keuangan yang dihasilkan oleh Pemerintah Daerah Kota Manado adalah sudah berkualitas. Hasil penelitian dapat menjadi basis agar Pemerintah Daerah Kota Manado mempertahankan bahkan meningkatkan kinerja dalam mengolah keuangan serta administrasi dalam menyajikan laporan keuangan. \u0000Kata kunci: Kualitas lapora","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130257260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PERUBAHAN HARGA KOMODITAS PERTANIAN TERHADAP KESEJAHTERAAN PETANI DI PROPINSI SULAWESI UTARA","authors":"Fanny Soewignyo, Natasya Simatupang","doi":"10.31154/kar.v1i1.454.14-26","DOIUrl":"https://doi.org/10.31154/kar.v1i1.454.14-26","url":null,"abstract":"This study aims to analyze the effect of price changes of agricultural commodities, which consist of shallots, cayenne peppers and tomatoes on the welfare of farmers in North Sulawesi Province during 2013-2017.  This study uses farmer exchange rate in measuring the welfare of farmers.  The results show that the overall changes in the three crop prices would lead to changes in the farmer exchange rates with the adjusted R2 showing that 93.2 percent variance in farmer exchange rate could be explained by the change in price of crops.  Partially, the change in tomato prices is the only measure that predicts the changes in farmer exchange rate with the significant and positive effect, while changes in the prices of shallot and cayenne pepper do not significantly affect farmer exchange rate. The results suggest that the increase in tomato price contributes to welfare of farmers.  This is not surprising as North Sulawesi yields more tomatoes than shallots and cayenne peppers.  Therefore, it is recommended to farmers with relatad government assistance to increase tomato productivity. To farmers who still have suitable land for shallots and cayenne peppers, it is recommended to plant them to improve the welfare of North Sulawesi farmers. Keywords: Agricultural commodity, ayenne pepper, farmer exchange rate, farmers’ welfare, horticultural crops, price changes, shallot, tomato Penelitian ini bertujuan untuk menganalisis pengaruh perubahan harga komoditas pertanian jenis tanaman hortikultura yang terdiri dari bawang merah, cabai rawit dan tomat terhadap kesejahteraan petani di Propinsi Sulawesi Utara tahun 2013-2017. Kesejahteraan petani diukur dengan nilai tukar petani. Hasil penelitian ini menunjukkan bahwa secara keseluruhan perubahan harga komoditas tanaman hortikultura berpengaruh signifikan terhadap nilai tukar petani dengan nilai koefisien determinasi adjusted R2 menyatakan ada sebesar 93.2 persen variasi pada nilai tukar petani dijelaskan oleh perubahan harga komoditas hortikultura. Namun, jika dianalisa secara parsial, ditemukan hanya perubahan harga komoditas tomat yang berpengaruh signifikan positif terhadap nilai tukar petani sedangkan perubahan harga komoditas bawang merah dan cabai rawit tidak berpengaruh signifikan terhadap nilai tukar petani.  Hasil ini menyatakan, bahwa kenaikan harga tomat berkontribusi signifikan terhadap kesejahteraan petani.  Hal ini tidak mengherankan, sebab untuk Sulawesi Utara hasil produksi tomat lebih banyak dibandingkan dengan bawang merah ataupun cabai rawit.  Direkomendasikan kepada petani Sulawesi utara dengan bantuan pemerintah terkait untuk meningkatkan produktivitas tanaman tomat untuk dapat meningkatkan kesejahteraan petani.  Kepada petani yang masih memiliki lahan pertanian yang cocok untuk tanaman bawang merah dan cabai rawit direkomendasikan untuk ditanami agar dapat meningkatkan kesejahteraan petani Sulawesi Utara. Kata kunci: Bawang merah, cabai rawit, hortikultura, kesejahteraan petani, komodita","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131257679","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH ASIMETRI INFORMASI DAN MEKANISME TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA","authors":"Franklin Joseph Mulumbot, Elvis Sumanti","doi":"10.31154/kar.v1i1.455.27-40","DOIUrl":"https://doi.org/10.31154/kar.v1i1.455.27-40","url":null,"abstract":"This study aims to determine the effect of information asymmetry as measured by the bid-ask spread method, institutional ownership as measured by the number of shares held by institutions within the company, the proportion of board of commissioners as measured by the percentage of independent commissioners from the total board of commissioners in the company , the size of the board of commissioners as measured by the total of all board of commissioners in the company, on earnings management was measured using a modified Jones model. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample is determined based on the population method, so there are 127 companies. The data used in this study is secondary data. The analytical method used is multiple regression analysis. The results of the study show that: (1) Information asymmetry has a significant negative effect on earnings management, (2) Institutional ownership has no significant effect on earnings management, (3) The proportion of board of commissioners has no significant effect on earnings management, (4) Board of commissioners size has no effect significant to earnings management. \u0000Keywords: Information asymmetry, institutional ownership, earnings management, proportion of board of commissioners, size of board of commissioners \u0000Penelitian ini bertujuan untuk mengetahui pengaruh asimetri informasi yang diukur dengan metode bid-ask spread, kepemilikan institusional yang diukur dengan jumlah saham yang dimiliki oleh institusi dalam perusahaan, proporsi dewan komisaris yang diukur dengan persentase komisaris independen dari total dewan komisaris di perusahaan, ukuran dewan komisaris yang diukur dengan total seluruh dewan komisaris di perusahaan, mengenai manajemen laba diukur menggunakan model Jones yang dimodifikasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada 2015-2017. Sampel ditentukan berdasarkan metode populasi, sehingga ada 127 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa: (1) Asimetri informasi berpengaruh negatif signifikan terhadap manajemen laba, (2) Kepemilikan institusional tidak berpengaruh signifikan terhadap manajemen laba, (3) Proporsi dewan komisaris tidak berpengaruh signifikan terhadap laba manajemen, (4) Ukuran dewan komisaris tidak berpengaruh signifikan terhadap manajemen laba. \u0000Kata kunci: Asimetri informasi, kepemilikan institusional, manajemen laba, proporsi dewan komisaris, ukuran dewan komisaris","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115426457","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH TATA KELOLA, TINGKAT PENGUNGKAPAN, DAN KUALITAS AUDIT TERHADAP BESARAN TRANSAKSI PIHAK BERELASI","authors":"Felix Felix, Hanna Hanna","doi":"10.31154/kar.v1i1.453.1-13","DOIUrl":"https://doi.org/10.31154/kar.v1i1.453.1-13","url":null,"abstract":"This research is intended to get the empirical evidence related to the effect of corporate governance mechanism, related party disclosures and audit quality through related party transactions.  This research is conducted by using all listed manufacturing company in Indonesian Stock Exchange from 2015 – 2017 with total sample of about 270 firm years. The result shows that the corporate governance has positive and significant effect to related party transactions which is proxied by assets and liabilities related party transactions. While related party transaction disclosures has no significant effect to the related party transactions itself. Whereas, audit quality has negative significant effect to related party transactions which is proxied by assets and liabilities related party transactions. \u0000Keywords: Related party transactions, corporate governance, related party disclosure, audit quality \u0000Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh tata kelola perusahaan, tingkat pengungkapan transaksi pihak berelasi, dan kualitas audit terhadap besaran transaksi pihak berelasi. Penelitian ini dilakukan pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015 – 2017 dengan jumlah sampel sebanyak 270. Hasil penelitian ini menemukan bahwa tata kelola perusahaan berpengaruh signifikan positif terhadap besaran transaksi pihak berelasi yang diproksikan dengan transaksi pihak berelasi terkait aset dan liabilitas. Tingkat pengungkapan transaksi pihak berelasi terbukti tidak berpengaruh signifikan terhadap besaran transaksi pihak berelasi yang diproksikan dengan transaksi pihak berelasi terkait aset dan liabilitas. Sedangkan, kualitas audit terbukti berpengaruh signifikan negatif terhadap besaran transaksi pihak berelasi yang diproksikan dengan transaksi pihak berelasi terkait aset dan liabilitas. \u0000Kata kunci: Besaran transaksi pihak berelasi, corporate governance, tingkat pengungkapan transaksi pihak berelasi, kualitas audit \u0000  \u0000     ","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"323 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124568493","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI","authors":"Kheisy Kharenia Benne, Petrus Moningka","doi":"10.31154/kar.v1i1.457.56-70","DOIUrl":"https://doi.org/10.31154/kar.v1i1.457.56-70","url":null,"abstract":"This study aims to analyze the effect of CSR information disclosure measured by Corporate-Social-Responsibility-Index according to GRI G4 on firm value measured by Tobin’s Q.  In addition, this study aims to analyze whether profitability measured by return on asset (ROA) can strengthen the relationship between disclosure of CSR and firm value. The population of this study is mining sector companies listed at Indonesia Stock Exchange for the period of 2015-2017. Samples were determined by purposive sampling method and obtained 35 companies as the research samples. This study uses secondary data and multiple regression analysis as the data analysis. The results of this study show that: (1) CSR information disclosure has positive significant effect to firm value, (2) Profitability can strengthen the relationship between disclosure of CSR and firm value. \u0000Keywords: Corporate social responsibility, firm value, profitability \u0000Penelitian ini bertujuan untuk menganalisa pengaruh pengungkapan CSR yang diukur dengan Corporate-Social-Responsibility-Index menurut GRI G4 terhadap nilai perusahaan yang diukur menggunakan Tobin’s Q. Selain itu, penelitian ini juga bertujuan untuk menganalisa apakah profitabilitas yang diukur dengan return on assets (ROA) dapat memperkuat hubungan antara pengungkapan CSR dan nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan  pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2017. Sampel ditentukan berdasarkan metode purposive sampling, sehingga diperoleh 35 perusahaan sebagai sampel penelitian. Data yang digunakan dalam penelitian ini berupa data sekunder. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa: (1) Pengungkapan CSR berpengaruh signifikan positif terhadap nilai perusahaan, (2) Profitabilitas dapat memperkuat hubungan antara pengungkapan CSR dan nilai perusahaan. \u0000Kata kunci: Corporate social responsibility, nilai perusahaan, profitabilitas","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"226 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116791485","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}