Arsip untuk jurnal akuntansi

MEKANISME CORPORATE GOVERNANCE DALAM PERUSAHAAN YANG MENGALAMI PERMASALAHAN KEUANGAN (FINANCIALLY DISTRESSED FIRMS)

Posted in Jurnal with tags , on November 4, 2008 by Admin

RATNA WARDHANI
Universitas Indonesia
Indonesia Banking School

Abstract
Corporate Governance mechanisms believed to have strong impact to the companies’ performance. The implementation of Corporate Governance in one company might be different to the implementation of Corporate Governance in other company due to the characteristic of the company. This study examined the difference of Corporate Governance mechanisms in financially distressed firms and non financially distressed firms. Corporate Governance mechanisms examined in this study are size of board, independency of board, board turn over, ownership structure by bank or financial institution and by directors. The result of this study showed that size of directors, size of commisioner, and board turn over have significant impact on the probability of firm experienced financial distressed. The evidence on impact of board of director and board of commissioner size on the probability of firm experienced financial distressed also confirmed by test using lag 1 year. This study fail to document the evidence of the relationship of board indepedency and ownership structure with the probability of firm experienced financial distressed.

Key words: Corporate governance, financial distress, board size, board independency, board turnover, ownership structure.

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Pengaruh Arus Kas Operasi Terhadap Harga Saham Dengan Persistensi Laba Sebagai Variabel Intervening

Posted in Jurnal with tags , on November 4, 2008 by Admin

Meythi
Staf Pengajar Universitas Kristen Maranatha Bandung

ABSTRACT
This research is aimed to examine and find out empirical evidence of the positive influence of operation cash flow on stock price with earnings persistence as the intervening variable. Samples used in this research are manufacturing companies listed in Bursa Efek Jakarta in 4 years observation period (1999-2002). Total samples are 100 companies. The data are collected using purposive sampling method. The component of cash flow used is the operation cash flow with direct method from the cash flow report. Earnings persistence is measured using regression coefficient between current earnings and next period earnings. This method is used since it is appropriate with the condition in Indonesia. The earnings used is operating income. The result of path analysis shows that operation cash flow does not influence stock price with earnings persistence as the intervening variable. Thus, the hypothesis of the research is not empirically supported.
Keywords: Stock Price, Operation Cash Flow, and Earnings Persistence

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INCREMENTAL INFORMATION CONTENT DALAM OPINI AUDIT UNQUALIFIED DENGAN PARAGRAF PENJELASAN LIANY LEO

Posted in Jurnal with tags , , , , , on Juni 7, 2008 by Admin

Abstract

This study investigates whether there is any different market reaction to unqualified and unqualified with explanatory paragraph audit opinion. The result of empirical univariate and regression test on 291 firm-year, with balanced proportion between the two opinions, shows that there is a significant difference of stock returns between the two audit opinions around opinion announcement. Market appreciates the existence of explanatory paragraph in the unqualified audit opinion with higher excess returns compared to standard unqualified audit opinion. Overall, this study shows an incremental information content in unqualified with explanatory paragraph audit opinion.

Key words: unqualified audit opinion, unqualified with explanatory paragraph audit opinion, excess returns, incremental information content Bridging the Gap between Theory, Research, and Practice

ANALISA KEBERHASILAN SOFTWARE AKUNTANSI DITINJAU DARI PERSEPSI PEMAKAI (STUDI IMPLEMENTASI MODEL KEBERHASILAN SISTEM INFORMASI)

Posted in Jurnal with tags , , , , on Juni 7, 2008 by Admin

Abstract

The purpose of this study is to examine the information system (IS) success of the accounting software based on the user perception. The model used to examine the IS success is the modified IS success model of Seddon (1997). The model employed in this study is applied on the data collected through 204 questionnaires distributed to the users of accounting software who work at the variety of companies in Indonesia. In examining the model, I employ the Structural Equation Model (SEM) by using LISREL 8.72 software. The results of the study show that the system quality statistically significant affects the perceived usefulness and the user satisfaction. Furthermore, the results show that the information quality statistically significant affects the perceived usefulness and user satisfaction. On the other hand, the result of the study show that the user satisfaction does not affect the system use.

Keywords: IS success model, system quality, information quality, perceived usefulness, user satisfaction, system use.

ANALISA PENERIMAAN PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL (TAM) PADA BADAN PEMERIKSA KEUANGAN (BPK) RI

Posted in Jurnal with tags , , , , , , on Mei 31, 2008 by Admin

Abstrak:

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi penerimaan auditor BPK RI terhadap penerapan Teknik Audit Berbantuan Komputer (TABK), dengan menggunakan Technology Acceptance Model (TAM). Uji statistik yang digunakan adalah Structural Equation Model (SEM). Data dianalisis dengan menggunakan bantuan perangkat lunak LISREL 8.30. Penelitian ini berhasil membuktikan bahwa faktor yang mempengaruhi penerimaan penerapan TABK di BPK RI adalah persepsi pengguna tentang kegunaan TABK (PU) dan secara tidak langsung oleh persepsi pengguna tentang kemudahan dalam menggunakan TABK (PEOU). Penelitian ini juga membuktikan, faktor sikap pengguna terhadap penggunaan TABK (ATT) tidak mempengaruhi keputusan auditor BPK RI untuk menerima penerapan TABK dan sikap pengguna terhadap penggunaan TABK (ATT) tidak dipengaruhi oleh persepsi pengguna tentang kegunaan TABK (PU).

Kata kunci: Teknik Audit Berbantuan Komputer (TABK), Technology Acceptance Model (TAM), persepsi pengguna, sikap pengguna terhadap penggunaan (ATT), dan penerimaan pengguna (ACC).

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Kumpulan Abstrak Jurnal Akuntansi Dan Keuangan

Posted in Abstrak Jurnal with tags , , , , on Mei 21, 2008 by Admin
  • Dampak Alokasi Beban Penyusutan Aktiva Tetap Terhadap laporan Keuangan pada PT Budiindah Mulia Mandiri Pekanbaru.
  • Rekapitalisasi Perbankan Indonesia, Beberapa Pelajaran yang Dapat Diambil
  • Analisis rasio Keuangan Sebagai Alat Ukur Performance pada PT BAT Indonesia.
  • Kinerja Perusahaan Sebelum dan Sesudah Penawaran Umum Perdana.
  • Pengaruh Informasi Akuntansi terhadap Pengambilan Keputusan Investasi di Pasar Modal.
  • Analisis Metode Pengakuan Pendapatan dari Penjualan Kartu Telepon pada PT Telekomunikasi Indonesia Kandatel Bandarlampung.
  • Analisis Keuntungan Peternak Sapi Potong di Propinsi Lampung
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