Pub Date : 2019-01-29DOI: 10.31937/akuntansi.v10i2.978
Reandy Sabtatianto, M. Yusuf
Penelitian ini bertujuan untuk menganalisis pengaruh Beban Operasional Pendapatan Operasional, Capital Adequacy Ratio, Financing to Deposits Ratio, Return on Assets terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia baik secara parsial maupun simultan. Objek penelitian dalam penelitian ini adalah BOPO, CAR, FDRdanROA terhadap Tingkat Bagi Hasil Deposito Mudharabah pada bank umum syariah yang terdaftar di Bank Indonesia periode 2012-2016. Data yang digunakan. dalam penelitian ini adalah data sekunder yaitu berupa laporan tahunan Bank Umum Syariah (BUS) pada tahun 2012-2016. Teknik pengambilan sampel yang digunakan adalah Purposive sampling,. terdapat 8 Bank Umum Syariah yang memenuhi kriteria yang telah ditetapkan. Analisis data yang digunakan dalam penelitian ini adalah Analisis Deskriptif, Uji Asumsi Klasik (Uji Normalitas, Uji Multikolinearitas, Uji Heterokedastisitas, Uji Autokrelasi), Pengujian Model terdiri dari Uji Chow, Uji Hausman, Uji Lagrange Multiplier. Uji Hipotesis terdiri dari Analisis Regresi Data Panel, Uji t (Parsial) dan Uji F (Simultan). Hasil penelitian menyimpulkan, (1) BOPO secara parsial tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016, (2) CAR secara parsial tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016, (3) FDR secara parsial tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016, (4) ROA secara parsial berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012- 2016, (5) BOPO, CAR, FDR, ROA secara simultan berpengaruh signifikan terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016.Kata Kunci: BOPO, CAR, FDR, ROA, Tingkat Bagi Hasil Deposito Mudharabah
{"title":"Pengaruh BOPO, CAR, FDR dan ROA terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia","authors":"Reandy Sabtatianto, M. Yusuf","doi":"10.31937/akuntansi.v10i2.978","DOIUrl":"https://doi.org/10.31937/akuntansi.v10i2.978","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh Beban Operasional Pendapatan Operasional, Capital Adequacy Ratio, Financing to Deposits Ratio, Return on Assets terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia baik secara parsial maupun simultan. Objek penelitian dalam penelitian ini adalah BOPO, CAR, FDRdanROA terhadap Tingkat Bagi Hasil Deposito Mudharabah pada bank umum syariah yang terdaftar di Bank Indonesia periode 2012-2016. Data yang digunakan. dalam penelitian ini adalah data sekunder yaitu berupa laporan tahunan Bank Umum Syariah (BUS) pada tahun 2012-2016. Teknik pengambilan sampel yang digunakan adalah Purposive sampling,. terdapat 8 Bank Umum Syariah yang memenuhi kriteria yang telah ditetapkan. Analisis data yang digunakan dalam penelitian ini adalah Analisis Deskriptif, Uji Asumsi Klasik (Uji Normalitas, Uji Multikolinearitas, Uji Heterokedastisitas, Uji Autokrelasi), Pengujian Model terdiri dari Uji Chow, Uji Hausman, Uji Lagrange Multiplier. Uji Hipotesis terdiri dari Analisis Regresi Data Panel, Uji t (Parsial) dan Uji F (Simultan). Hasil penelitian menyimpulkan, (1) BOPO secara parsial tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016, (2) CAR secara parsial tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016, (3) FDR secara parsial tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016, (4) ROA secara parsial berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012- 2016, (5) BOPO, CAR, FDR, ROA secara simultan berpengaruh signifikan terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016.Kata Kunci: BOPO, CAR, FDR, ROA, Tingkat Bagi Hasil Deposito Mudharabah","PeriodicalId":404624,"journal":{"name":"ULTIMA Accounting","volume":"220 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115527355","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}
Pub Date : 2019-01-29DOI: 10.31937/AKUNTANSI.V10I2.983
Prita Angelita Puspitarini, Yunia Panjaitan
This study aims to analyze the influence of independent commissioner, profitability, leverage, company age, and company size to intellectual capital disclosure. The population in this research is property and real estate companies listed at Indonesia Stock Exchange (IDX) in 2012-2016. From 49 companies, there are 28 companies (140 observation data) which become the research sample. Data processing using Eviews 9. The result of the research shows that independent commissioner has significant effect on intellectual capital disclosure, profitability has no significant effect on intellectual capital disclosure, leverage has no significant effect on intellectual capital disclosure, firm age has significant effect on intellectual capital disclosure, and firm size has no significant effect on intellectual capital disclosure.Keywords- Independent Commissioner; Profitability; Leverage; Age Firm; Size Firm; Intellectual Capital Disclosure
{"title":"Pengaruh Tata Kelola, Kinerja, dan Karakteristik Perusahaan terhadap Pengungkapan Modal Intelektual Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode Tahun 2012-2016","authors":"Prita Angelita Puspitarini, Yunia Panjaitan","doi":"10.31937/AKUNTANSI.V10I2.983","DOIUrl":"https://doi.org/10.31937/AKUNTANSI.V10I2.983","url":null,"abstract":"This study aims to analyze the influence of independent commissioner, profitability, leverage, company age, and company size to intellectual capital disclosure. The population in this research is property and real estate companies listed at Indonesia Stock Exchange (IDX) in 2012-2016. From 49 companies, there are 28 companies (140 observation data) which become the research sample. Data processing using Eviews 9. The result of the research shows that independent commissioner has significant effect on intellectual capital disclosure, profitability has no significant effect on intellectual capital disclosure, leverage has no significant effect on intellectual capital disclosure, firm age has significant effect on intellectual capital disclosure, and firm size has no significant effect on intellectual capital disclosure.Keywords- Independent Commissioner; Profitability; Leverage; Age Firm; Size Firm; Intellectual Capital Disclosure","PeriodicalId":404624,"journal":{"name":"ULTIMA Accounting","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129644691","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}
Pub Date : 2019-01-29DOI: 10.31937/akuntansi.v10i2.994
Davin Valerian, Ratnawati Kurnia
Profit growth was important information for investors and company itself to make the right decisions. The objective of this research is to examine empirical evidence about solvability ratio, activity ratio, liquidity ratio, and book tax differences towards profit growth. The objects in this research are retail and manufacturing companies listed at Indonesian Stock Exchange for the period 2014-2015. The data used in this research was secondary data collected from financial statements at Indonesian Stock Exchange. The samples were selected using purposive sampling method. The data analysis technique used in this research is multiple regression. The results of this research showed that book tax differences proxied by permanent differences has significant effect towards profit growth. Then solvability ratio proxied by debt to total asset and debt to equity ratio have no significant effect towards profit gowth. Activity ratio proxied by inventory turnover, liquidity ratio proxied by current ratio, and book tax differences proxied by temporary differences have no significant effect towards profit growth.Keywords: Activity Ratio, Book Tax Differences, Liquidity Ratio, Profit Growth, Solvability Ratio
{"title":"Pengaruh Rasio Solvabilitas, Aktivitas, Likuiditas dan Book Tax Differences terhadap Pertumbuhan Laba","authors":"Davin Valerian, Ratnawati Kurnia","doi":"10.31937/akuntansi.v10i2.994","DOIUrl":"https://doi.org/10.31937/akuntansi.v10i2.994","url":null,"abstract":"Profit growth was important information for investors and company itself to make the right decisions. The objective of this research is to examine empirical evidence about solvability ratio, activity ratio, liquidity ratio, and book tax differences towards profit growth. The objects in this research are retail and manufacturing companies listed at Indonesian Stock Exchange for the period 2014-2015. The data used in this research was secondary data collected from financial statements at Indonesian Stock Exchange. The samples were selected using purposive sampling method. The data analysis technique used in this research is multiple regression. The results of this research showed that book tax differences proxied by permanent differences has significant effect towards profit growth. Then solvability ratio proxied by debt to total asset and debt to equity ratio have no significant effect towards profit gowth. Activity ratio proxied by inventory turnover, liquidity ratio proxied by current ratio, and book tax differences proxied by temporary differences have no significant effect towards profit growth.Keywords: Activity Ratio, Book Tax Differences, Liquidity Ratio, Profit Growth, Solvability Ratio","PeriodicalId":404624,"journal":{"name":"ULTIMA Accounting","volume":"380 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133427171","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}
This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management
{"title":"Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan","authors":"Intan Paulina Lubis, Lailah Fujianti, Rafrini Amyulianthy","doi":"10.31937/akuntansi.v10i2.993","DOIUrl":"https://doi.org/10.31937/akuntansi.v10i2.993","url":null,"abstract":"This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management","PeriodicalId":404624,"journal":{"name":"ULTIMA Accounting","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131662085","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}
Pub Date : 2018-12-20DOI: 10.31937/AKUNTANSI.V10I1.801
Paskah Ika Nugroho, Leonita Priskila
The purpose of this study is to evaluate the influence of economic motivation and perception about taxes, and tax brevet towards the interest in the field of taxation. Data collection was done through the distribution of questionnaires to the Accounting undergraduate students who were taking taxation laboratory courses at Universitas Kristen Satya Wacana. Sample selection technique was done by purposive sampling. Samples are 100 students consisting of 50 students who follow the tax brevet and 50 students who do not follow the tax brevet. Multiple linear regressions are used for data analysis using SPSS 2.0 application. The results of this study show that the economic motivation of Students of Economics and Business Faculty of Accounting Study Program of Universitas Kristen Satya Wacana affect the interest in the field of taxation profession. Perception about taxes by the students of Economics and Business Faculty of Universitas Kristen Satya Wacana of Accounting Program Study affect the interests in the field of taxation profession. Perception of tax brevet by the students of Economics and Business Faculty of Accounting Study Program of Satya Wacana Christian University influence the interests in the field of taxation.
本研究的目的是评估经济动机和对税收的认知，以及税收对税收领域的兴趣的影响。数据收集是通过向在Universitas Kristen Satya Wacana学习税务实验课程的会计本科生分发问卷来完成的。样本选择技术采用有目的抽样。样本为100名学生，其中50名遵循税收规定的学生和50名不遵循税收规定的学生。使用SPSS 2.0应用程序对数据进行多元线性回归分析。本研究结果显示，克里斯汀萨提亚瓦卡纳大学会计系经济与商业专业学生的经济动机会影响他们对税务专业领域的兴趣。大学经济与商业学院Kristen Satya Wacana会计专业的学生对税收的认知影响了他们在税务专业领域的兴趣。萨提亚瓦卡纳基督教大学经济与商业学系会计研究项目的学生对税收的看法影响着他们在税收领域的兴趣。
{"title":"Determinan Minat Profesi Dibidang Perpajakan","authors":"Paskah Ika Nugroho, Leonita Priskila","doi":"10.31937/AKUNTANSI.V10I1.801","DOIUrl":"https://doi.org/10.31937/AKUNTANSI.V10I1.801","url":null,"abstract":"The purpose of this study is to evaluate the influence of economic motivation and perception about taxes, and tax brevet towards the interest in the field of taxation. Data collection was done through the distribution of questionnaires to the Accounting undergraduate students who were taking taxation laboratory courses at Universitas Kristen Satya Wacana. Sample selection technique was done by purposive sampling. Samples are 100 students consisting of 50 students who follow the tax brevet and 50 students who do not follow the tax brevet. Multiple linear regressions are used for data analysis using SPSS 2.0 application. The results of this study show that the economic motivation of Students of Economics and Business Faculty of Accounting Study Program of Universitas Kristen Satya Wacana affect the interest in the field of taxation profession. Perception about taxes by the students of Economics and Business Faculty of Universitas Kristen Satya Wacana of Accounting Program Study affect the interests in the field of taxation profession. Perception of tax brevet by the students of Economics and Business Faculty of Accounting Study Program of Satya Wacana Christian University influence the interests in the field of taxation.","PeriodicalId":404624,"journal":{"name":"ULTIMA Accounting","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122559620","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}
Pub Date : 2018-12-20DOI: 10.31937/AKUNTANSI.V10I1.841
Dian Oktarina
Penelitian ini bertujuan untuk melihat pengaruh rasio keuangan, indikator makroekonomi, dan intellectual capital terhadap financial distress. Rasio keuangan yang digunakan pada penelitian ini yaitu debt to equity ratio, total assets turnover ratio, current ratio, quick ratio, working capital ratio, net income to total assetsratio, dan cash ratio. Indikator makroekonomi yang digunakan pada penelitian ini adalah lending rate, Consumer Price Index (CPI), IHSG, inflasi, and kurs IDR/USD. Value Added Intellectual Coefficient (VAIC) digunakan untuk mengukur intellectual capital. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di BEI mulai tahun 2012-2016. Penelitian ini menggunakan alat analisis regresi logistik untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa inflasi, kurs IDR/USD, total assets turnover ratio, dan net income to total assets ratio berpengaruh negatif signifikan terhadap financial distress. Hal ini menunjukkan bahwa jika inflasi, kurs IDR/USD, total assets turnover ratio, dan net income to total assets ratio meningkat, maka financial distress menurun.
{"title":"Prediksi Financial Distress Menggunakan Rasio Keuangan, Sensitivitas Makroekonomi, dan Intellectual Capital","authors":"Dian Oktarina","doi":"10.31937/AKUNTANSI.V10I1.841","DOIUrl":"https://doi.org/10.31937/AKUNTANSI.V10I1.841","url":null,"abstract":"Penelitian ini bertujuan untuk melihat pengaruh rasio keuangan, indikator makroekonomi, dan intellectual capital terhadap financial distress. Rasio keuangan yang digunakan pada penelitian ini yaitu debt to equity ratio, total assets turnover ratio, current ratio, quick ratio, working capital ratio, net income to total assetsratio, dan cash ratio. Indikator makroekonomi yang digunakan pada penelitian ini adalah lending rate, Consumer Price Index (CPI), IHSG, inflasi, and kurs IDR/USD. Value Added Intellectual Coefficient (VAIC) digunakan untuk mengukur intellectual capital. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di BEI mulai tahun 2012-2016. Penelitian ini menggunakan alat analisis regresi logistik untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa inflasi, kurs IDR/USD, total assets turnover ratio, dan net income to total assets ratio berpengaruh negatif signifikan terhadap financial distress. Hal ini menunjukkan bahwa jika inflasi, kurs IDR/USD, total assets turnover ratio, dan net income to total assets ratio meningkat, maka financial distress menurun.","PeriodicalId":404624,"journal":{"name":"ULTIMA Accounting","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129973635","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}
Pub Date : 2018-12-20DOI: 10.31937/AKUNTANSI.V10I1.834
Andita Herlambang
This research is using qualitative research method with interpretive paradigm and phenomenogist approach that aims to know and explain the impact of tax socialization for Micro dan Small Business sector (MSE) owner in improving the understanding and compliance of SME sector tax and understanding of tax amnesty along with business owners’ compliance. Informants were selected randomly with the criteria of the micro and small sectors present in the printing industry in Kecamatan Cilandak, South Jakarta. In addition, the Extension Section of KPP Pratama Jakarta Cilandak is used as supporting informant to process triangulation of information obtained from the business owner. All datas were obtained through direct interview techniques, with the addition of observation and documentation techniques for specific informants. The results of this research prove that the socialization of taxation can provide an impact for increased understanding of SME sector tax and business owners’ compliance of taxes along with tax amnesty. Although for some informants there are still some reasons or motives that sometimes hinder the impact, accompanied by an indirect impact on factors which are not directly experienced by certain informants.
本研究采用定性研究方法，结合解释范式和现象学的方法，旨在了解和解释税收社会化对中小微企业(MSE)所有者在提高中小微企业税收理解和合规以及税收特赦与企业主合规的理解方面的影响。根据南雅加达Kecamatan Cilandak印刷工业中微型和小型部门的标准随机选择了举报人。此外，KPP Pratama Jakarta Cilandak的推广部门被用作辅助线人，处理从企业主那里获得的信息的三角测量。所有数据都是通过直接访谈技术获得的，并对特定举报人采用了观察和记录技术。本研究结果证明，税收社会化与税收特赦对提高中小企业税收的理解和企业主的税收遵从性具有影响。虽然对于一些举报人来说，仍然有一些原因或动机有时会阻碍影响，同时还会对某些举报人没有直接经历的因素产生间接影响。
{"title":"Dampak Sosialisasi Perpajakan Bagi Pemilik Usaha Pada Sektor Usaha Mikro Dan Kecil: Faktor Pemahaman Dan Kepatuhan Pajak","authors":"Andita Herlambang","doi":"10.31937/AKUNTANSI.V10I1.834","DOIUrl":"https://doi.org/10.31937/AKUNTANSI.V10I1.834","url":null,"abstract":"This research is using qualitative research method with interpretive paradigm and phenomenogist approach that aims to know and explain the impact of tax socialization for Micro dan Small Business sector (MSE) owner in improving the understanding and compliance of SME sector tax and understanding of tax amnesty along with business owners’ compliance. Informants were selected randomly with the criteria of the micro and small sectors present in the printing industry in Kecamatan Cilandak, South Jakarta. In addition, the Extension Section of KPP Pratama Jakarta Cilandak is used as supporting informant to process triangulation of information obtained from the business owner. All datas were obtained through direct interview techniques, with the addition of observation and documentation techniques for specific informants. The results of this research prove that the socialization of taxation can provide an impact for increased understanding of SME sector tax and business owners’ compliance of taxes along with tax amnesty. Although for some informants there are still some reasons or motives that sometimes hinder the impact, accompanied by an indirect impact on factors which are not directly experienced by certain informants.","PeriodicalId":404624,"journal":{"name":"ULTIMA Accounting","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130708045","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}
Pub Date : 2018-12-20DOI: 10.31937/AKUNTANSI.V10I1.977
T. Wilson
ABSTRACT The aim of this research is to determine the performance of Trading and Investment Strategy in buying and selling decisions for shares listed in the LQ45 index consistently for period of January 1st 2015 – December 31st, 2017. There are 32 companies selected as sample using purposive sampling method. The research using secondary data which had taken from the stock price in opening and closing market. As a quantitive descriptive research, this research is also analyzed the stock that reached highest and lowest price in the market during that period. The result of this research shows that Investment strategy is the best strategy to produce higher return than Trading strategy, in which UNVR is the best performer. Keywords: Stock Return, Technical Indicator, Investment, Trading, MACD
{"title":"Analisis Penerapan Trading Strategy dan Investment Strategy Terhadap Saham yang Tergabung Dalam Indeks LQ 45","authors":"T. Wilson","doi":"10.31937/AKUNTANSI.V10I1.977","DOIUrl":"https://doi.org/10.31937/AKUNTANSI.V10I1.977","url":null,"abstract":"ABSTRACT \u0000The aim of this research is to determine the performance of Trading and Investment Strategy in buying and selling decisions for shares listed in the LQ45 index consistently for period of January 1st 2015 – December 31st, 2017. There are 32 companies selected as sample using purposive sampling method. The research using secondary data which had taken from the stock price in opening and closing market. As a quantitive descriptive research, this research is also analyzed the stock that reached highest and lowest price in the market during that period. \u0000The result of this research shows that Investment strategy is the best strategy to produce higher return than Trading strategy, in which UNVR is the best performer. \u0000 Keywords: Stock Return, Technical Indicator, Investment, Trading, MACD","PeriodicalId":404624,"journal":{"name":"ULTIMA Accounting","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133254924","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}
Pub Date : 2018-12-20DOI: 10.31937/akuntansi.v10i1.845
Suwaldiman Suwaldiman
This research examines the impact of free cash flow, operating cash flow, and dividend payout ratio on the firm value which is represented by stock return. This research employees a multiple linear regression analysis to test the hypothesis. Samples used in this research are 159 manufacturing companies registered in Indonesia Stock Exchange for the period of 2013, 2014, and 2015. This research reveals that free cash flow and operating cash flow have no significant impact on the firm value. Those variables seem having no important contents in the point of view of investors. Therefore they do not response to the information. However, this research proves that dividend payout ratio have significant impact on the firm value. It can be concluded that dividend payout ratio is more important than those of free cash flow and operating cash flow. Investors will positively response to the dividend information and it will significantly increase the firm value.
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Pub Date : 2018-12-20DOI: 10.31937/AKUNTANSI.V10I1.835
Alfian Ronggo Pribadi
Penlitian ini bertujuan untuk membuktikan apakah perusahaan yang melakukan kecurangan akuntansi dengan yang tidak melakukan kecurangan akuntansi memiliki nilai rasio yang berbeda secara signifikan dengan menggunakan dua model pendeteksi kecurangan akuntansi yaitu Beneish M-Score da Altman Z-Score. Penelitian ini menggunakan delapan variabel yaitu debt to equity ratio , debt to total asset ratio, net profit to revenue ratio, current asset to total asset ratio, receivable to revenue ratio, inventory to total asset ratio,working capital to total asset ratio dan revenue to total asset ratio. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2016. Total sampel dalam penelitian ini sebanyak 57 perusahaan dengan jumlah observasi sebanyak 212. Pengujian hipotesis dengan menggunakan uji beda independent sample t-test. Hasil penelitian ini menunjukkan bahwa variabel debt to equity ratio , debt to total asset ratio, net profit to revenue ratio, working capital to total asset ratio dan revenue to total asset ratio memiliki perbedaan yang signifikan antara perusahaan yang melakukan kecurangan akuntansi dengan yang tidak melakukan kecurangan akuntansi. Sedangkan untuk variabel current asset to total asset ratio, receivable to revenue ratio , dan inventory to total asset ratio tidak memiliki perbedaan yang signifikan antara perusahaan yang melakukan kecurangan akuntansi dengan yang tidak melakukan kecurangan akuntansi.
调查旨在证明，一家会计欺诈的公司是否使用了两种会计欺诈检测模式的不同程度，即贝尼什M-Score da Altman Z-Score。这项研究使用了8个变量，即等价物等价物、利润总额回报率、利润总额回报率、资产总额回报率、资产资产补偿补偿、资产补偿补偿、资产补偿补偿、资产补偿补偿、资产补偿补偿、资产补偿补偿。该研究的人口是2010年至2016年在印尼证券交易所注册的制造公司。本研究的样本总数为57家公司，观测率为212家。通过使用不同的独立样本测试来检验假设。这项研究的结果表明，会计欺诈公司与会计欺诈公司之间存在严重差异。而对于会计欺诈公司和不做会计欺诈公司之间的因果关系存在明显的差异。
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