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9 p.
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5 p.
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Etty M.Nasser
24 p.
Investment; Stock exchanges
The objective of this research is to obtain empirical evidence of whether market beta has a significant influence on the expected return. This research examines 30 manufacturing companies listed in Jakarta Stock Exchange during 2001-2005 period. Data are mostly secondary data, obtained from Indonesian Capital Market Directory and annual reports of the companies from Pusat Referensi Pasar Modal Indonesia in Jakarta Stock Exchange. The statistical method used to test the hypothesis is multiple regression. The test of heteroskedasticity, multicolinearity and autocorrelation used in this research are entirely suitable and unbiased.The empirical result of this research indicates that market beta has a significant influence on the expected return, either individual equity or portfolio equity. This result supports the CAPM theory which shows a positive correlation between risk and expected return. However; this result contradicts the researchs result of both Eugene F. Fama and Kenneth R. French which shows a negative correlation between risk and expected return. The result would be different if other independent variables such as size, earning price ratio (EIP), book leverage (A/BE), market leverage (A/ME), book to market equity (BE/ME) were being tested together. Beta market and BE/ME were the two variables that have a significant influence on the expected return.
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24 p.
Investment; Stock exchanges
The objective of this research is to obtain empirical evidence of whether market beta has a significant influence on the expected return. This research examines 30 manufacturing companies listed in Jakarta Stock Exchange during 2001-2005 period. Data are mostly secondary data, obtained from Indonesian Capital Market Directory and annual reports of the companies from Pusat Referensi Pasar Modal Indonesia in Jakarta Stock Exchange. The statistical method used to test the hypothesis is multiple regression. The test of heteroskedasticity, multicolinearity and autocorrelation used in this research are entirely suitable and unbiased.The empirical result of this research indicates that market beta has a significant influence on the expected return, either individual equity or portfolio equity. This result supports the CAPM theory which shows a positive correlation between risk and expected return. However; this result contradicts the researchs result of both Eugene F. Fama and Kenneth R. French which shows a negative correlation between risk and expected return. The result would be different if other independent variables such as size, earning price ratio (EIP), book leverage (A/BE), market leverage (A/ME), book to market equity (BE/ME) were being tested together. Beta market and BE/ME were the two variables that have a significant influence on the expected return.
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Etty M Nasser
29 p.
Auditor
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29 p.
Auditor
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Etty M. Nasser
27 p.
Earnings management
The objective of this research are to identify the direct and indirect influences of corporate governance structure such as, board of independent commissioner, institutional ownership and managerial ownership to the firms value and earnings management, debt as intervening variable. This research examine 37 manufacturing companies listed in Jakarta Stock Exchange and issues audited financial statement since 2002-2004. The statistical methods used to test the hypothesis is Structural Equation Model (SEM). The empirical result of this research indicates that managerial ownership has a positive significant and board of commissioner has a negative significant influences to earnings management, whereas institutional ownership have no influence to earnings management. The following test indicates that board of commissioner and managerial ownership and institutional ownership have no significant influence to the fims value. The control varaible, firms size, has a positive significant influence to earnings management whereas leverage has a negative significant influence to the firms value. The last test indicates that earnings management and debt have influence to the firms value, so it can be concluded that earnings management and debt is an intervening variable.
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27 p.
Earnings management
The objective of this research are to identify the direct and indirect influences of corporate governance structure such as, board of independent commissioner, institutional ownership and managerial ownership to the firms value and earnings management, debt as intervening variable. This research examine 37 manufacturing companies listed in Jakarta Stock Exchange and issues audited financial statement since 2002-2004. The statistical methods used to test the hypothesis is Structural Equation Model (SEM). The empirical result of this research indicates that managerial ownership has a positive significant and board of commissioner has a negative significant influences to earnings management, whereas institutional ownership have no influence to earnings management. The following test indicates that board of commissioner and managerial ownership and institutional ownership have no significant influence to the fims value. The control varaible, firms size, has a positive significant influence to earnings management whereas leverage has a negative significant influence to the firms value. The last test indicates that earnings management and debt have influence to the firms value, so it can be concluded that earnings management and debt is an intervening variable.
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Ardiansyah R.
26
Trade ; Share
The aim of this research is to test the information content from the announcement of share bonus. For that research is rarely to be observed. However, that research can use the near theory, like stock split and stock dividend. That announcement can be the one classified, it can be said the other term is stock distribution.nThis research is to use the secondary data and the measurement is called the trading volume activity. The reason of using of that measurement, because it is the important thing, beside the stock price. By observing the trading volume activity. It can be seen the fluctuation of the meeting from the demand and supply side. For knowing the significant of changing in the trading volume activity can be measured by approaching the compare mean, that approaching is to compare between before and after share announcement. The event could be a signal for the stock market and it is having the information content.nFor this research, it also use the earning growth, that earning is usually as a indicator of good or bad performance from the company condition. This can describe what the companies look. And also this can add the research analysis, then more supported. And that research can be the combination of analysis method between the fundamental and technical analysis.nThe result of this research indicates, the event can affect the trading volume for all companies and for companies in non-manufacturing and also for in the crisis period. But the market reaction lend to the negative reaction by assuming that there is no spread information before that event. n
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26
Trade ; Share
The aim of this research is to test the information content from the announcement of share bonus. For that research is rarely to be observed. However, that research can use the near theory, like stock split and stock dividend. That announcement can be the one classified, it can be said the other term is stock distribution.nThis research is to use the secondary data and the measurement is called the trading volume activity. The reason of using of that measurement, because it is the important thing, beside the stock price. By observing the trading volume activity. It can be seen the fluctuation of the meeting from the demand and supply side. For knowing the significant of changing in the trading volume activity can be measured by approaching the compare mean, that approaching is to compare between before and after share announcement. The event could be a signal for the stock market and it is having the information content.nFor this research, it also use the earning growth, that earning is usually as a indicator of good or bad performance from the company condition. This can describe what the companies look. And also this can add the research analysis, then more supported. And that research can be the combination of analysis method between the fundamental and technical analysis.nThe result of this research indicates, the event can affect the trading volume for all companies and for companies in non-manufacturing and also for in the crisis period. But the market reaction lend to the negative reaction by assuming that there is no spread information before that event. n
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Sekar Mayangsari
26 p.
Corporate Funding
Artikel ini bertujuan untuk menguji packing order theory, yaitu teori keuangan yang menyatakan bahwa perusahaan lebih cenderung memilih pendanaan yang berasal dari internal dibandingkan eksternal. Dengan demikian urutan pendanaan tersebut dimulai dari laba ditahan, utang dan terakhir penerbitan ekuitas.nTujuan ini adalah untuk mengidentifikasi pengaruh struktur asset, tingkat pertumbuhan, besaran perusahaan, profitabilitas, operating leverage, deviden payout ratio dan perubahan modal kerja terhadap sumber pendanaan perusahaan manufaktur di Indonesia. Selain itu peneliti ini juga mengkaji kembali variabel-variabel yang digunakan Thies, Klock serta Myers untuk melihat konsistensi dengan kondisi di Indonesia.nPenelitian ini menggunakan periode 1 tahun yaitu tahun 1996. Sampel perusahaan yang digunakan adalah perusahaan manufaktur. Sumber data yang digunakan diambil dari Capital market Directory dan PACAP DATABASE MM-UGM. nHasil penelitian ini menunjukkan bahwa variabel-variabel yang secara statistis signifikan mempengaruhi kebijakan pendanaan eksternal adalah besaran perusahaan, profitabilitas, struktur asset dan perubahan modal kerja. Hasil lain bahwa aktivitas-aktivitas yang seharusnya didanai dengan utang jangka panjang jsutru didanai dengan utang jangka pendek demikian pula sebaliknya. Kondisi ini sesuai dengan dugaan awal bahwa kebijakan pendanaan perusahaan-perusahaan di Indonesia tidak terencana dengan baik yang tercermin dengan banyaknya perusahaan yang collapse di saat krisis moneter yang mulai melanda Indonesia tahun 1997.n
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26 p.
Corporate Funding
Artikel ini bertujuan untuk menguji packing order theory, yaitu teori keuangan yang menyatakan bahwa perusahaan lebih cenderung memilih pendanaan yang berasal dari internal dibandingkan eksternal. Dengan demikian urutan pendanaan tersebut dimulai dari laba ditahan, utang dan terakhir penerbitan ekuitas.nTujuan ini adalah untuk mengidentifikasi pengaruh struktur asset, tingkat pertumbuhan, besaran perusahaan, profitabilitas, operating leverage, deviden payout ratio dan perubahan modal kerja terhadap sumber pendanaan perusahaan manufaktur di Indonesia. Selain itu peneliti ini juga mengkaji kembali variabel-variabel yang digunakan Thies, Klock serta Myers untuk melihat konsistensi dengan kondisi di Indonesia.nPenelitian ini menggunakan periode 1 tahun yaitu tahun 1996. Sampel perusahaan yang digunakan adalah perusahaan manufaktur. Sumber data yang digunakan diambil dari Capital market Directory dan PACAP DATABASE MM-UGM. nHasil penelitian ini menunjukkan bahwa variabel-variabel yang secara statistis signifikan mempengaruhi kebijakan pendanaan eksternal adalah besaran perusahaan, profitabilitas, struktur asset dan perubahan modal kerja. Hasil lain bahwa aktivitas-aktivitas yang seharusnya didanai dengan utang jangka panjang jsutru didanai dengan utang jangka pendek demikian pula sebaliknya. Kondisi ini sesuai dengan dugaan awal bahwa kebijakan pendanaan perusahaan-perusahaan di Indonesia tidak terencana dengan baik yang tercermin dengan banyaknya perusahaan yang collapse di saat krisis moneter yang mulai melanda Indonesia tahun 1997.n
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Yuniati Gunawan
24
Annual Report ; Public Company - Indonesia
Penelitian ini dilakukan untuk mengetahui berapa besar tingkat pengungkapan informasi dalam laporan tahunan perusahaan public di Indonesia pada tahun 1998 dan meneliti beberapa faktor yang sekiranya mempunyai pengaruh terhadap tingkat pengungkapan tersebut. Faktor-faktor tersebut, yang merupakan variabel independen, adalah tingkat likuiditas (rasio lancar), solvabilitas (rasio hutang), ukuran perusahaan (kapitalisasi pasar) dan jenis industry (manufaktur dan non manufaktur). Sedangkan variabel dependen diwakili oleh tingkat pengungkapan informasi pada laporan tahunan dengan pemberian skor atas pengungkapan item-item yang terdapat pada laporan tahunan, menggunakan instrument indeks disclosure yang digunakan oleh Botosan (1997) dengan skor antara 0 sampai dengan 75. nMetode penelitian yang digunakan adalah deskriptif korelasional dengan sampel penelitian adalah laporan tahunan 1998 perusahaan-perusahaan yang terdaftar di Bursa Efek Jakarta. Pengolahan dan analisis data menggunakan regresi berganda (multiple regression), dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa tingkat pengungkapan yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Jakarta yang menjadi sampel penelitian ternyata masih rendah, dengan rata-rata skor yakni 29,51. Informasi yang banyak diungkapkan yaitu informasi data-data keuangan, seperti data penjualan atau biaya. Informasi lain misalnya mengenai gambaran bisnis perusahaan, produk atau pasar. Sedangkan informasi non keuangan yang menyangkut adanya prediksi kinerja di massa yang akan dating seperti perkiraan arus kas, pangsa pasar, dan laba, ternyata sangat jarang diungkapkan.nHasil pengujian regresi menunjukkan adanya beberapa nilai yang cukup signifikan antara variabel independen dan dependen, yaitu antara ukuran perusahaan dan tingkat solvabilitas. Variabel independen lain yaitu tingkat likuiditas dan jenis perusahaan ternyata tidak memperhatikan angka yang signifikan terhadap luasnya tingkat pengungkapan. n
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24
Annual Report ; Public Company - Indonesia
Penelitian ini dilakukan untuk mengetahui berapa besar tingkat pengungkapan informasi dalam laporan tahunan perusahaan public di Indonesia pada tahun 1998 dan meneliti beberapa faktor yang sekiranya mempunyai pengaruh terhadap tingkat pengungkapan tersebut. Faktor-faktor tersebut, yang merupakan variabel independen, adalah tingkat likuiditas (rasio lancar), solvabilitas (rasio hutang), ukuran perusahaan (kapitalisasi pasar) dan jenis industry (manufaktur dan non manufaktur). Sedangkan variabel dependen diwakili oleh tingkat pengungkapan informasi pada laporan tahunan dengan pemberian skor atas pengungkapan item-item yang terdapat pada laporan tahunan, menggunakan instrument indeks disclosure yang digunakan oleh Botosan (1997) dengan skor antara 0 sampai dengan 75. nMetode penelitian yang digunakan adalah deskriptif korelasional dengan sampel penelitian adalah laporan tahunan 1998 perusahaan-perusahaan yang terdaftar di Bursa Efek Jakarta. Pengolahan dan analisis data menggunakan regresi berganda (multiple regression), dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa tingkat pengungkapan yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Jakarta yang menjadi sampel penelitian ternyata masih rendah, dengan rata-rata skor yakni 29,51. Informasi yang banyak diungkapkan yaitu informasi data-data keuangan, seperti data penjualan atau biaya. Informasi lain misalnya mengenai gambaran bisnis perusahaan, produk atau pasar. Sedangkan informasi non keuangan yang menyangkut adanya prediksi kinerja di massa yang akan dating seperti perkiraan arus kas, pangsa pasar, dan laba, ternyata sangat jarang diungkapkan.nHasil pengujian regresi menunjukkan adanya beberapa nilai yang cukup signifikan antara variabel independen dan dependen, yaitu antara ukuran perusahaan dan tingkat solvabilitas. Variabel independen lain yaitu tingkat likuiditas dan jenis perusahaan ternyata tidak memperhatikan angka yang signifikan terhadap luasnya tingkat pengungkapan. n
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Endang Kiswara
18 p.
Income tax; Profit
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18 p.
Income tax; Profit
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Dadang Sadeli
20 p.
Auditing ; Financial accountability
The research studies and examines about government audit model and implication on quality of local government agency financial accountability. The study was conducted by survey method. The size of samples was 150 official local Municipal Government and Regencys official in West Java Province area. The analysis method used in this research was descriptive analysis with the analysis tool using the Structural Equation Modeling (SEM). Research findings: (1) accomplishment of government audit may significantly be explained by financial audit, performance audit, and investigation audit, (2) quality of local government agency financial accountability significant may be accounted for by financial accountability containing a financial responsibility in keeping with government program and activity, financial accountability that was built on the basis of reliable information system, objective and independent evaluation on financial accountability, follow-up of assessment report on financial accountability, (3) implementation of government audit has implication on quality of local government agency financial accountability.
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20 p.
Auditing ; Financial accountability
The research studies and examines about government audit model and implication on quality of local government agency financial accountability. The study was conducted by survey method. The size of samples was 150 official local Municipal Government and Regencys official in West Java Province area. The analysis method used in this research was descriptive analysis with the analysis tool using the Structural Equation Modeling (SEM). Research findings: (1) accomplishment of government audit may significantly be explained by financial audit, performance audit, and investigation audit, (2) quality of local government agency financial accountability significant may be accounted for by financial accountability containing a financial responsibility in keeping with government program and activity, financial accountability that was built on the basis of reliable information system, objective and independent evaluation on financial accountability, follow-up of assessment report on financial accountability, (3) implementation of government audit has implication on quality of local government agency financial accountability.
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8 p.
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Azizul Kholis
17
Corporate responsibility
Ide dasar yang melandasi perlunya dikembangkan akuntansi social (social accounting) adalah tuntutan terhadap peluasan tanggung jawab perusahaan. Akuntansi social mengisyaratkan bahwa suatu entitas tidak dapat dipisahkan dengan lingkungan sosial dimana entitas tersebut berada, sehingga interaksi antara keduanya perlu diakomodasi dalam teknik dan metode akuntansi. Makalah ini membahas secara teoritis tentang akuntansi social dan penerapannya di Indonesia dengan satu kesimpulan bahwa penerapan akuntansi social di Indonesia masih sangat rendah dan peran akuntansi sosial menjadi relevan sebagai solusi bagi permasalahan sosial yang dihadapai oleh perusahaan di Indonesia.
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17
Corporate responsibility
Ide dasar yang melandasi perlunya dikembangkan akuntansi social (social accounting) adalah tuntutan terhadap peluasan tanggung jawab perusahaan. Akuntansi social mengisyaratkan bahwa suatu entitas tidak dapat dipisahkan dengan lingkungan sosial dimana entitas tersebut berada, sehingga interaksi antara keduanya perlu diakomodasi dalam teknik dan metode akuntansi. Makalah ini membahas secara teoritis tentang akuntansi social dan penerapannya di Indonesia dengan satu kesimpulan bahwa penerapan akuntansi social di Indonesia masih sangat rendah dan peran akuntansi sosial menjadi relevan sebagai solusi bagi permasalahan sosial yang dihadapai oleh perusahaan di Indonesia.
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Bambang Soedaryono
22
Audit expectation
Ligio (1975 : 24) mendefinisikan kesenajngan harapan sebagai perbedaan tingkat kualitas harapan sebagai perbedaan tingkat kualitas dan standar dari pelaksanaan profesi akuntan dan apa yang diharapkan untuk diselesaikan. nPenelitian ini bertujuan memberikan bukti empiris terhadap masalah ada tidaknya perbedaan harapan antara auditor dengan pihak yang dibandingkan (pemakai laporan keuangan auditan). Hasil penelitian ini mengungkapkan adanya perbedaan harapan antara auditor dengan masyarakat keuangan Indonesia yang diwakili oleh profesi manajer keuangan, banker, pialang dan mahasiswa akuntansi. Perbedaan harapan ini terjadi disemua aspek yang dikaji meliputi auditor berikut hasil kerja auditor, tanggung jawab auditor sehubungan laporan keuangan auditan, kinerja auditor, juga meliputi identifikasi factor-faktor kunci keberhasilan dalam penugasan pemeriksaan. Implikasi, keterbatasan penelitian serta saran penelitian berikutnya disajikan pada bagian akhir tulisan ini.n
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22
Audit expectation
Ligio (1975 : 24) mendefinisikan kesenajngan harapan sebagai perbedaan tingkat kualitas harapan sebagai perbedaan tingkat kualitas dan standar dari pelaksanaan profesi akuntan dan apa yang diharapkan untuk diselesaikan. nPenelitian ini bertujuan memberikan bukti empiris terhadap masalah ada tidaknya perbedaan harapan antara auditor dengan pihak yang dibandingkan (pemakai laporan keuangan auditan). Hasil penelitian ini mengungkapkan adanya perbedaan harapan antara auditor dengan masyarakat keuangan Indonesia yang diwakili oleh profesi manajer keuangan, banker, pialang dan mahasiswa akuntansi. Perbedaan harapan ini terjadi disemua aspek yang dikaji meliputi auditor berikut hasil kerja auditor, tanggung jawab auditor sehubungan laporan keuangan auditan, kinerja auditor, juga meliputi identifikasi factor-faktor kunci keberhasilan dalam penugasan pemeriksaan. Implikasi, keterbatasan penelitian serta saran penelitian berikutnya disajikan pada bagian akhir tulisan ini.n
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Deni Darmawati
10
Finance
Penelitian ini bertujuan untuk menganalisis dengan analisis faktor guna mengetahui dapat atau tidaknya rasio keuangan yang dikelompokkan lagi ke dalam beberapa variabel. Rasio keuangan yang digunakan adalah model CAMEL. Data yang digunakan adalah rasio keuangan perusahaan perbankan yang laporan keuangannya dipublikasikan di media cetak maupun di Indonesia Capital Market Directory 1998. Hasil penelitian menunjukkan bahwa ketiga bebas variabel rasio keuangan dapat dikelompokkan dan dikurangi menjadi beberapa variabel saja.
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10
Finance
Penelitian ini bertujuan untuk menganalisis dengan analisis faktor guna mengetahui dapat atau tidaknya rasio keuangan yang dikelompokkan lagi ke dalam beberapa variabel. Rasio keuangan yang digunakan adalah model CAMEL. Data yang digunakan adalah rasio keuangan perusahaan perbankan yang laporan keuangannya dipublikasikan di media cetak maupun di Indonesia Capital Market Directory 1998. Hasil penelitian menunjukkan bahwa ketiga bebas variabel rasio keuangan dapat dikelompokkan dan dikurangi menjadi beberapa variabel saja.
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Muhammad Zilal Hamzah
15 p.
Capital; Economics; Corporate Governance
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15 p.
Capital; Economics; Corporate Governance
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Ghazali[et.al] Syamni
15 p.
Trading ; Indonesian Stock Exchange
The objectives of this research is to explain pattern of behavior of trading volume investor inform and investor uninformed, and analysis contribution of the both investors in explaining pattern behavior of investors trading volume in Indonesia Stock Exchange. Regression analysis result indicates that investor or trader informed is more contribution in explaining trading volume pattern in all time intervals, but not all investors or traders uninformed contributions in all time intervals. Only order informed is more can explain trading volume pattern compared with order uninformed. Regression result finds that order status match have to share is determine trading volume pattern intraday. The role of more determined by INFBM and INFSM compared with UNFBM and UNFSM. While order status amend, open and withdraw is less have casting for determining trading volume pattern intraday. Some possibility of this development of research in the future, between the are test the relation of behavior of investors at trading volumes by dividing investor inform with block tradings. This division anticipated to give different response at trading volume pattern usage of stock transaction data intraday before applying of pre-opening in Indonesia Stock Exchange.
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15 p.
Trading ; Indonesian Stock Exchange
The objectives of this research is to explain pattern of behavior of trading volume investor inform and investor uninformed, and analysis contribution of the both investors in explaining pattern behavior of investors trading volume in Indonesia Stock Exchange. Regression analysis result indicates that investor or trader informed is more contribution in explaining trading volume pattern in all time intervals, but not all investors or traders uninformed contributions in all time intervals. Only order informed is more can explain trading volume pattern compared with order uninformed. Regression result finds that order status match have to share is determine trading volume pattern intraday. The role of more determined by INFBM and INFSM compared with UNFBM and UNFSM. While order status amend, open and withdraw is less have casting for determining trading volume pattern intraday. Some possibility of this development of research in the future, between the are test the relation of behavior of investors at trading volumes by dividing investor inform with block tradings. This division anticipated to give different response at trading volume pattern usage of stock transaction data intraday before applying of pre-opening in Indonesia Stock Exchange.
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Bambang Sudaryono
34 p.
Disclosure of information; Corporate governance; Industries - Environmental aspects n
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34 p.
Disclosure of information; Corporate governance; Industries - Environmental aspects n
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Bambang Sudaryono
32 p.
Corporations - Accounting; Disclosure of information
This study investigates the interaction and influence of firm size. industry group, ROE with corporate disclosure and its impact towards environmental disclosure for companies listed at the Jakarta Stock Exchange, on 69 listed companies. The type of this research was explanatory research. The method of analysis of this research used linear regression method to examine association between dependent and independent variables. The results show that the independent variables simultaneously influence firm size, industry group, ROE with corporate disclosure on corporate disclosure were tested with level of effect are weak in the range of 9,5% and simultaneously the effect of firrn size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure are moderate in the amount of 63%. The difference of the result was caused by different industry groups characteristics and firm size company listed in capital market in Indonesia.
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32 p.
Corporations - Accounting; Disclosure of information
This study investigates the interaction and influence of firm size. industry group, ROE with corporate disclosure and its impact towards environmental disclosure for companies listed at the Jakarta Stock Exchange, on 69 listed companies. The type of this research was explanatory research. The method of analysis of this research used linear regression method to examine association between dependent and independent variables. The results show that the independent variables simultaneously influence firm size, industry group, ROE with corporate disclosure on corporate disclosure were tested with level of effect are weak in the range of 9,5% and simultaneously the effect of firrn size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure are moderate in the amount of 63%. The difference of the result was caused by different industry groups characteristics and firm size company listed in capital market in Indonesia.
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Amilin
16 p.
Auditors - Professional ethics
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16 p.
Auditors - Professional ethics
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Murtanto
13
Bank ; Finance
Tujuan dari penelitian ini adalah untuk memprediksi kebangkrutan suatu Bank dengan menganalisa laporan keuangannya melalui rasio CAMEL dan metode ALTMAN. Langkah-langkah yang digunakan penulis dalam penelitian adalah pertama mengukur tingkat kesehatan bank selama dua tahun berturut-turut dengan menggunakan rasio CAMEL. Kemudian dari hasil rasio tersebut dibandingkan dengan menggunakan metode ALTMAN sebagai ukuran prediksi kebangkrutannya. Hasil penelitian menunjukkan keterkaitan antara rasio CAMEL dengan metode ALTMAN, dimana bank-bank yang dikategorikan kurang sehat dan cukup sehat akan diprediksi mengalami kebangkrutan. Hal di atas diharapkan dapat menjadi masukan bagi bank-bank sebagai peringatan akan potensi kebangkrutan dan bisa mengantisipasi kebangkrutan tersebut dengan melakukan analisa terhadap rasio keuangan.
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13
Bank ; Finance
Tujuan dari penelitian ini adalah untuk memprediksi kebangkrutan suatu Bank dengan menganalisa laporan keuangannya melalui rasio CAMEL dan metode ALTMAN. Langkah-langkah yang digunakan penulis dalam penelitian adalah pertama mengukur tingkat kesehatan bank selama dua tahun berturut-turut dengan menggunakan rasio CAMEL. Kemudian dari hasil rasio tersebut dibandingkan dengan menggunakan metode ALTMAN sebagai ukuran prediksi kebangkrutannya. Hasil penelitian menunjukkan keterkaitan antara rasio CAMEL dengan metode ALTMAN, dimana bank-bank yang dikategorikan kurang sehat dan cukup sehat akan diprediksi mengalami kebangkrutan. Hal di atas diharapkan dapat menjadi masukan bagi bank-bank sebagai peringatan akan potensi kebangkrutan dan bisa mengantisipasi kebangkrutan tersebut dengan melakukan analisa terhadap rasio keuangan.
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Muhd. Nuryatno
14
Ethics ; Auditor ; Morale
The purposes of this study are to find out whether professional auditor has understood ethic code values in Accountant Ethic Codes in Indonesia and whether there is correlation between ethic value understandings with decision-making based on moral standard approach. nIn this study the author uses descriptive and correlational research method. The purpose of descriptive method is to describe facts and the nature of research object systematically, actually and accurately. Whereas the purpose of correlational researches to see correlation between independent and dependent variables. The supporting variables used in this research are auditor understands of ethic values (properness, fair and moral value) and auditor’s decision making. Primary data gathered from questionnaire, whereas secondary data gathered from literatures, books, reports and other science writing.nBased on the result of data analysis, the author concludes the auditors generally are less understood in ethic values as their guidance, thus decision making is not in accordance with the provision of Indonesian Accountant Commission, especially in understanding of accountant ethic codes. In relation to responsible decision-making, the author concludes that there is correlation between ethic values understanding and such decision making. It is affected by properness, fair and moral factors that relate to decision-making.n
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14
Ethics ; Auditor ; Morale
The purposes of this study are to find out whether professional auditor has understood ethic code values in Accountant Ethic Codes in Indonesia and whether there is correlation between ethic value understandings with decision-making based on moral standard approach. nIn this study the author uses descriptive and correlational research method. The purpose of descriptive method is to describe facts and the nature of research object systematically, actually and accurately. Whereas the purpose of correlational researches to see correlation between independent and dependent variables. The supporting variables used in this research are auditor understands of ethic values (properness, fair and moral value) and auditor’s decision making. Primary data gathered from questionnaire, whereas secondary data gathered from literatures, books, reports and other science writing.nBased on the result of data analysis, the author concludes the auditors generally are less understood in ethic values as their guidance, thus decision making is not in accordance with the provision of Indonesian Accountant Commission, especially in understanding of accountant ethic codes. In relation to responsible decision-making, the author concludes that there is correlation between ethic values understanding and such decision making. It is affected by properness, fair and moral factors that relate to decision-making.n
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Wenty
38
Finance
financial statement information
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38
Finance
financial statement information
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Nelli Novyarni
15 p.
Financial crises; Financial performance
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15 p.
Financial crises; Financial performance
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Megawati Oktorina
22 p.
Business enterprises - Valuation; Corporations - Finance
The objective of this research is to determine the relationship between profitability and the amount of cash dividend policy. However this research examines the influences of cash adequate and liquidity (current ratio) toward the relationship between profitability and cash dividend policy. We call the influence as moderating variables. In general, investors have prima objective that is to increase their wealth by return as dividend or capital gain. On the other hand, the company expects continuous growth and its going concern, also increase its stockholders wealth. Factor that predicted influencing dividend distribution amount in this research are focused on profitability Thus, profitability influences cash dividend policy in a company. However cash dividend should be paid only when a company has adequate cash and good liquidity ratio. This research examines financial statement of several companies are listed at Jakarta Stock Exchange for period ended December 31, 2000 until December 31, 2003. Data is collected from Jakarta Stock Exchange and Indonesia Capital Market Directory 2004. This research uses statistical software EViews version 4,1. The result is cash adequate and liquidity moderate relationship between return on investment and cash dividen policy. On the other hand, return on equity has not significant relationship with cash dividend policy
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22 p.
Business enterprises - Valuation; Corporations - Finance
The objective of this research is to determine the relationship between profitability and the amount of cash dividend policy. However this research examines the influences of cash adequate and liquidity (current ratio) toward the relationship between profitability and cash dividend policy. We call the influence as moderating variables. In general, investors have prima objective that is to increase their wealth by return as dividend or capital gain. On the other hand, the company expects continuous growth and its going concern, also increase its stockholders wealth. Factor that predicted influencing dividend distribution amount in this research are focused on profitability Thus, profitability influences cash dividend policy in a company. However cash dividend should be paid only when a company has adequate cash and good liquidity ratio. This research examines financial statement of several companies are listed at Jakarta Stock Exchange for period ended December 31, 2000 until December 31, 2003. Data is collected from Jakarta Stock Exchange and Indonesia Capital Market Directory 2004. This research uses statistical software EViews version 4,1. The result is cash adequate and liquidity moderate relationship between return on investment and cash dividen policy. On the other hand, return on equity has not significant relationship with cash dividend policy
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Michell Suharli
26 p.
Accounting - Methodology
This paper explains development of accounting theory in the context accounting as a science. As a science. the should developed hy empirical research In first portion we try to explain about relationship between research and theory We explore how accounting can be a science. It should involve discussion and research in positive accounting theory. Then we descript classification of research, method, efficient market hypothesis and capital asset pricing models as result of empirical research, and relationship between research, theory and practice in accounting. In conclusion we can understand that research methodology has important role in development of accounting theory
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26 p.
Accounting - Methodology
This paper explains development of accounting theory in the context accounting as a science. As a science. the should developed hy empirical research In first portion we try to explain about relationship between research and theory We explore how accounting can be a science. It should involve discussion and research in positive accounting theory. Then we descript classification of research, method, efficient market hypothesis and capital asset pricing models as result of empirical research, and relationship between research, theory and practice in accounting. In conclusion we can understand that research methodology has important role in development of accounting theory
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Dwi Fitri Puspa
20 p.
Cost control
The number of professionals working in bureaucratic organisational settings has been increasing. The organisations may use either formal administrative or bureaucratic controls (output and behaviour controls). As employees, these professionals often expect their behaviour to be con-trolled only through the use informal controls such as self and social control process. The confluence of a high professional orientation and a bureaucratic control environmental will cause role conflict. This study examines the level of conflict incurred experienced when a formal administrative controls, such as accounting control, are implemented in organisations dominated by professionals. It also examines the relationship between role conflict and sub-unit performance. Respondents participated in the study were academics working in private university. Questionnaires were administered to 250 academics. To assess whether the interaction between a high professional orienta¬tion and the control environmental affects role conflict, a multiple regression analysis was used. The impact of role conflict on sub-unit performance was tested by exarni.ning the correlation coefficients. The results showed that academics working in private university did not experience role conflict. Therefore, role conflict did not correlate with subunit performance
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20 p.
Cost control
The number of professionals working in bureaucratic organisational settings has been increasing. The organisations may use either formal administrative or bureaucratic controls (output and behaviour controls). As employees, these professionals often expect their behaviour to be con-trolled only through the use informal controls such as self and social control process. The confluence of a high professional orientation and a bureaucratic control environmental will cause role conflict. This study examines the level of conflict incurred experienced when a formal administrative controls, such as accounting control, are implemented in organisations dominated by professionals. It also examines the relationship between role conflict and sub-unit performance. Respondents participated in the study were academics working in private university. Questionnaires were administered to 250 academics. To assess whether the interaction between a high professional orienta¬tion and the control environmental affects role conflict, a multiple regression analysis was used. The impact of role conflict on sub-unit performance was tested by exarni.ning the correlation coefficients. The results showed that academics working in private university did not experience role conflict. Therefore, role conflict did not correlate with subunit performance
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Sofyan Syafri Harahap
45
Islamic Accounting
Islamic accounting is a new phenomenon. The emerging educated people from Islamic society produces a new machine to revisit Islamic heredity in social, political, economics and business knowledge. The domination of capitalist accounting has influenced our social, political, economics as well as our accounting system. The discussion of Islamic Accounting has been started either by Non-Muslim scholar or Muslim Scholar. At least there are three views explaining the form of Islamic Accounting: Islamic accounting based on Al-quran, based on Islamic history applied by “daulah Islamiyah†(Muslim government) and based on reconstruction from capitalist accounting system. Those three views will be discussed in this paper.
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45
Islamic Accounting
Islamic accounting is a new phenomenon. The emerging educated people from Islamic society produces a new machine to revisit Islamic heredity in social, political, economics and business knowledge. The domination of capitalist accounting has influenced our social, political, economics as well as our accounting system. The discussion of Islamic Accounting has been started either by Non-Muslim scholar or Muslim Scholar. At least there are three views explaining the form of Islamic Accounting: Islamic accounting based on Al-quran, based on Islamic history applied by “daulah Islamiyah†(Muslim government) and based on reconstruction from capitalist accounting system. Those three views will be discussed in this paper.
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Hanifah
27
Academic Achievement
Riset ini menguji pengaruh perilaku belajar terhadap prestasi akademik mahasiswa akuntansi. Perilaku belajar diukur dengan kebiasaan mengikuti pelajaran, kebiasaan membaca buku teks, kunjungan ke perpustakaan dan kebiasaan menghadapi ujian, sedang prestasi akademik diproksi dengan indeks prestasi kumulatif (IPK). Data yang digunakan adalah data primer (diperoleh dengan menggunakan kuesioner tertutup dengan pengukuran skala Likert lima titik) dan data sekunder (IPK) dengan sampel mahasiswa akuntansi Universitas Syiah Kuala Banda Aceh. Alat analisis yang digunakan adalah regresi berganda. Hasil analisis menunjukkan bahwa secara serentak faktor kebiasaan mengikuti pelajaran, kebiasaan membaca buku teks, kunjungan ke perpustakaan dan kebiasaan menghadapi ujian berpengaruh terhadap prestasi akademik mahasiswa, sementara secara parsial hanya faktor kunjungan ke perpustakaan dan kebiasaan menghadapi ujian yang signifikan.
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27
Academic Achievement
Riset ini menguji pengaruh perilaku belajar terhadap prestasi akademik mahasiswa akuntansi. Perilaku belajar diukur dengan kebiasaan mengikuti pelajaran, kebiasaan membaca buku teks, kunjungan ke perpustakaan dan kebiasaan menghadapi ujian, sedang prestasi akademik diproksi dengan indeks prestasi kumulatif (IPK). Data yang digunakan adalah data primer (diperoleh dengan menggunakan kuesioner tertutup dengan pengukuran skala Likert lima titik) dan data sekunder (IPK) dengan sampel mahasiswa akuntansi Universitas Syiah Kuala Banda Aceh. Alat analisis yang digunakan adalah regresi berganda. Hasil analisis menunjukkan bahwa secara serentak faktor kebiasaan mengikuti pelajaran, kebiasaan membaca buku teks, kunjungan ke perpustakaan dan kebiasaan menghadapi ujian berpengaruh terhadap prestasi akademik mahasiswa, sementara secara parsial hanya faktor kunjungan ke perpustakaan dan kebiasaan menghadapi ujian yang signifikan.
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Khomsiyah
16
Accounting
This paper discusses about the development of behavior accounting and how it influenced the research in behavioral accounting. Several interest fields in behavioral accounting research are discussed to provide an overview of current behavioral accounting research opportunities. The research methodology and several difficulties inherent in those researches presented in this paper. The behavioral accounting research in Indonesia will discussed in the last of this paper.
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16
Accounting
This paper discusses about the development of behavior accounting and how it influenced the research in behavioral accounting. Several interest fields in behavioral accounting research are discussed to provide an overview of current behavioral accounting research opportunities. The research methodology and several difficulties inherent in those researches presented in this paper. The behavioral accounting research in Indonesia will discussed in the last of this paper.
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35. Persepsi analisis kredit/pembiayaan tentang resiko kredit pada bank konvesional dan bank syariah
Samiah Harhara
25 p.
Credit; Banks and banking - Islam
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25 p.
Credit; Banks and banking - Islam
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Rossie V. Suryaputri
30 p.
Financial statements - Standards
The main objective of this study is to obtain evidence whether manager choices to the available accounting procedure, especially depreciation methods, is related and affected by some factors such as firm size, leverage ratio, and accounting ROA. It was assumed that manager in the small company with high leverage ratio and decreasing trend of accounting ROA prefeffed to select depreciation method which can increase the reported earning by using the straight-line depreciation method. On the contrary manager in the larger company with low leverage ratio and increasing trend of accounting ROA tend to select depreciation method which can reduce the reported earning by using double declining balance or accelerated depreciation method. This study was conducted by selecting of 121 public listed manufacturing companies as an object. The firms size was determined by total assets, while leverage ratio and accounting ROA were measured by the ratio of total liabilities to total assets and ratio of operating profit to average of total assets. The study concludes that there are a positive correlation between leverage ratio and the choice of depreciation method. On the contrary there are no correlation between the firms size and accounting ROA with the choice of depreciation method. There is an effect of leverage ratio to the selection of depreciation method. On the other hand, there is no effect between the firm size and accounting ROA to the selection of depreciation method
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30 p.
Financial statements - Standards
The main objective of this study is to obtain evidence whether manager choices to the available accounting procedure, especially depreciation methods, is related and affected by some factors such as firm size, leverage ratio, and accounting ROA. It was assumed that manager in the small company with high leverage ratio and decreasing trend of accounting ROA prefeffed to select depreciation method which can increase the reported earning by using the straight-line depreciation method. On the contrary manager in the larger company with low leverage ratio and increasing trend of accounting ROA tend to select depreciation method which can reduce the reported earning by using double declining balance or accelerated depreciation method. This study was conducted by selecting of 121 public listed manufacturing companies as an object. The firms size was determined by total assets, while leverage ratio and accounting ROA were measured by the ratio of total liabilities to total assets and ratio of operating profit to average of total assets. The study concludes that there are a positive correlation between leverage ratio and the choice of depreciation method. On the contrary there are no correlation between the firms size and accounting ROA with the choice of depreciation method. There is an effect of leverage ratio to the selection of depreciation method. On the other hand, there is no effect between the firm size and accounting ROA to the selection of depreciation method
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Eleonom Sofilda
16 p.
Banks and banking; Corporations - Finance; Capital investments
The objective of this paper is to analyze the determinant factors of capital structure in banking sector in Indonesia. The object of this paper includes 19 banks that have been listed in Jakarta Stock Exchange. There are 5 variables, choosed as the measurement of capital structure, those are: Size, Tangibility, Non Debt Tax Shields, Profitability, and Depre¬ciation. Data analysis used in this paper is the financial statement of each bank and taken from their balance sheet. The data period started from year 2003 until year 2005 This paper finds that all independent variables affect dependent variable (capital structure) simultaneously and partially Independent variable size (X1), tangibility (X2), NDTS (X4), and depreciation variable (X5) have insignificant effect to capital structure. Meanwhile, profitability variable (X4) has significant effect to capital structure
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16 p.
Banks and banking; Corporations - Finance; Capital investments
The objective of this paper is to analyze the determinant factors of capital structure in banking sector in Indonesia. The object of this paper includes 19 banks that have been listed in Jakarta Stock Exchange. There are 5 variables, choosed as the measurement of capital structure, those are: Size, Tangibility, Non Debt Tax Shields, Profitability, and Depre¬ciation. Data analysis used in this paper is the financial statement of each bank and taken from their balance sheet. The data period started from year 2003 until year 2005 This paper finds that all independent variables affect dependent variable (capital structure) simultaneously and partially Independent variable size (X1), tangibility (X2), NDTS (X4), and depreciation variable (X5) have insignificant effect to capital structure. Meanwhile, profitability variable (X4) has significant effect to capital structure
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Falikhatun
20 p.
Budget in business
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20 p.
Budget in business
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Murtanto
11
Internal Audit
Kredibilitas merupakan suatu nilai yang tidak mudah untuk diraih. Bagi suatu departemen dan segenap anggota di dalamnya, kredibilitas akan membantu meningkatkan kepercayaan para pemakai terhadap aktivitas atau jasa yang diberikan. Salah satu departemen dalam suatu entitas bisnis atau bentuk organisasi lainnya yang sangat membutuhkan kredibilitas adalah departemen internal audit. Departemen internal audit harus memiliki kredibilitas karena sangat berhubungan dengan peranannya dalam membantu efektivitas dan efisiensi operasi suatu entitas. Kredibilitas ini dapat dibangun dengan berbagai cara seperti membentuk organisasi professional, menetapkan standar professional internal audit, kode etik profesi, membentuk budaya internal audit, melakukan sertifikasi profesi internal audit, melakukan kajian-kajian empiris untuk mengembangkan karakteristik yang dapat membantu untuk meningkatkan kredibilitas dan usaha-usaha lainnya.
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11
Internal Audit
Kredibilitas merupakan suatu nilai yang tidak mudah untuk diraih. Bagi suatu departemen dan segenap anggota di dalamnya, kredibilitas akan membantu meningkatkan kepercayaan para pemakai terhadap aktivitas atau jasa yang diberikan. Salah satu departemen dalam suatu entitas bisnis atau bentuk organisasi lainnya yang sangat membutuhkan kredibilitas adalah departemen internal audit. Departemen internal audit harus memiliki kredibilitas karena sangat berhubungan dengan peranannya dalam membantu efektivitas dan efisiensi operasi suatu entitas. Kredibilitas ini dapat dibangun dengan berbagai cara seperti membentuk organisasi professional, menetapkan standar professional internal audit, kode etik profesi, membentuk budaya internal audit, melakukan sertifikasi profesi internal audit, melakukan kajian-kajian empiris untuk mengembangkan karakteristik yang dapat membantu untuk meningkatkan kredibilitas dan usaha-usaha lainnya.
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Sofyan Syafri Harahap
19
Islamic Accounting
Apa perlunya prinsip akuntansi Islam itu, apa prinsipnya dan bagaimana perumusannya merupakan topik-topik yang relevan untuk dibahas. Artikel ini akan melihat perkembangan kajian dan implementasi ekonomi Islam, pengertian prinsip-prinsip akuntansi Islam, pendekatan perumusan prinsip akuntansi Islam dan beberapa hipotesis prinsip akuntansi Islam.
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19
Islamic Accounting
Apa perlunya prinsip akuntansi Islam itu, apa prinsipnya dan bagaimana perumusannya merupakan topik-topik yang relevan untuk dibahas. Artikel ini akan melihat perkembangan kajian dan implementasi ekonomi Islam, pengertian prinsip-prinsip akuntansi Islam, pendekatan perumusan prinsip akuntansi Islam dan beberapa hipotesis prinsip akuntansi Islam.
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Uun Sunarsih
25 p.
Accounting - social aspects
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25 p.
Accounting - social aspects
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Renata H. Jacob
46 p.
Business - Valuation
This study discusses the differences between Book Value and Market Value of Indonesian Company listed in JSE focuses on banking industry which sample total 11 banks. The data was collected from financial reports of those banks published in the Indonesian Capital Market Directory of 1998- 2002. The objective of the study was to test the differences between book value and market value of banks shares using Tobin Q-Ratio model. Then, micro aspects are represented by EPS, LDR and ETA and macro aspects are represented by inflation and interest rate were examined how much those variables influence book value and market value. The study found that there was a difference between book value and market value. Average Q-Ratio Indonesian banking industry during 1999-2002 respectively was 1.72, 1.27, 0.92, 1.10 and 1,25. The highest and the lowest Q ratio during 4 years in average was achieved by PT Bank CIC International Tbk 4,14 and PT Bank Pan Indonesia Tbk 0.27 respectively. Then, the correlation between independent and dependent variables using SPSS version 10 has been tested and found that micro aspect only influences 45.8% to book value and 61.7% to market value. EPS has more significant role in influencing book value and market value. Macro aspect has a minimum retain influencing. The limitation of this study is due to limitation of sample, period and ratio tested. Future research could be done in having more sample periods and ratios.
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46 p.
Business - Valuation
This study discusses the differences between Book Value and Market Value of Indonesian Company listed in JSE focuses on banking industry which sample total 11 banks. The data was collected from financial reports of those banks published in the Indonesian Capital Market Directory of 1998- 2002. The objective of the study was to test the differences between book value and market value of banks shares using Tobin Q-Ratio model. Then, micro aspects are represented by EPS, LDR and ETA and macro aspects are represented by inflation and interest rate were examined how much those variables influence book value and market value. The study found that there was a difference between book value and market value. Average Q-Ratio Indonesian banking industry during 1999-2002 respectively was 1.72, 1.27, 0.92, 1.10 and 1,25. The highest and the lowest Q ratio during 4 years in average was achieved by PT Bank CIC International Tbk 4,14 and PT Bank Pan Indonesia Tbk 0.27 respectively. Then, the correlation between independent and dependent variables using SPSS version 10 has been tested and found that micro aspect only influences 45.8% to book value and 61.7% to market value. EPS has more significant role in influencing book value and market value. Macro aspect has a minimum retain influencing. The limitation of this study is due to limitation of sample, period and ratio tested. Future research could be done in having more sample periods and ratios.
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Henny Wirianata
36 p.
Accountants
This study is a developed from DeZoort, et al (1997), Yeni (2001) and AbdulIan and Selamat (2002), The objective is to know the perception of lecturers and students on public accountant profession post Enron scandal and to know whether there is a significant difference between them. Data is collected from questioners given to 5 private universities in West Jakarta with 210 respondents consist of 55 full-time lecturer respondents and 155 accounting undergraduate students who have taken ohs taking auditing subject. The study shows that not all lecturers and students know Enron Corporation scandal, in spite of that, lecturers and students who know and do not know, have positive perception in public accounting profession post Enron and there is no significant difference between them. While Hest result indicates that there is a significant difference percep¬tion between lecturers and accounting undergraduate students, especially in ethic and responsi¬bility aspects, but not in knowledge and skill aspects. The result also shows lecturers have more positive perception than students do
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36 p.
Accountants
This study is a developed from DeZoort, et al (1997), Yeni (2001) and AbdulIan and Selamat (2002), The objective is to know the perception of lecturers and students on public accountant profession post Enron scandal and to know whether there is a significant difference between them. Data is collected from questioners given to 5 private universities in West Jakarta with 210 respondents consist of 55 full-time lecturer respondents and 155 accounting undergraduate students who have taken ohs taking auditing subject. The study shows that not all lecturers and students know Enron Corporation scandal, in spite of that, lecturers and students who know and do not know, have positive perception in public accounting profession post Enron and there is no significant difference between them. While Hest result indicates that there is a significant difference percep¬tion between lecturers and accounting undergraduate students, especially in ethic and responsi¬bility aspects, but not in knowledge and skill aspects. The result also shows lecturers have more positive perception than students do
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Jullimursyida Ganto
20 p.
Stocks - Rate of return
The objective of this research is to determine the significant effects of financial performance of manufacturing industries to stock return in Indonesia Stock Exchange. The secondary data was used with the multiple linear regression analysis. The results show that earning per share and price earning ratio have positive and significantly effects to stock return. This research also finds return on equity and price to book value does not have any significant effects to stock return. The finding of this research suggests that to include of the listing companies for futher research
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20 p.
Stocks - Rate of return
The objective of this research is to determine the significant effects of financial performance of manufacturing industries to stock return in Indonesia Stock Exchange. The secondary data was used with the multiple linear regression analysis. The results show that earning per share and price earning ratio have positive and significantly effects to stock return. This research also finds return on equity and price to book value does not have any significant effects to stock return. The finding of this research suggests that to include of the listing companies for futher research
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