Kumpulan dan Contoh Jurnal Ekonomi Akuntansi

Kinerja Akuntansi dan Kinerja Pasar Modal pada Perusahaan-Perusahaan dalam Jakarta Islamic Index

2011-10-31T12:43:00.000-07:00

Sinarti (Politeknik Batam)

Ainun Na’im (Universitas Gadjah Mada)

[Jurnal Akuntansi Syariah - SNA 13]

ABSTRACT

The objectives of this research are to test and to give empirical evidence about positive relationship between accounting-based performance and marketbased performance, as well as the negative relationship between financial leverage ratio with accounting-based performance and market-based performance. Spesifically this study hypotheses that: (1) there is positive relationships between accounting-based performance (ROE, ROA, ROS, and EVA) with market-based performance (Sharpe Measure and Treynor Measure); (2) there is negative relationships between financial leverage ratio with accounting-based performance (ROE, ROA, ROS, and EVA) as well as market-based performance (Sharpe Measure and Treynor Measure). There are 42 companies taken as the sample of this research.

The companies are registered in Jakarta Islamic Index from 2001-2006 with 122 observation. The data are collected by using purposive sampling method. The hypotheses are tested using multiple regression analysis and simple regression analysis. The result of the research shows that there is positive relationship between accounting-based performance measured using ROA and ROS with market-based performance measured using treynor measure. There is also negative relationship between financial leverage ratio and accounting-based performance measured using ROA, ROS, and EVA. The research cannot prove the hypotheses which says that there is negative relationship between financial leverage ratio and market-based performance.

Key Words: Accounting-Based Performance – Market-Based Performance – Financial Leverage Ratio.

Download Link :
http://www.ziddu.com/download/16862074/AKSR_07.pdf.html

Pengaruh Moral Reasoning dan Skeptisisme Profesional Auditor Pemerintah terhadap Kualitas Audit Laporan Keuangan Pemerintah Daerah

2011-10-31T11:17:00.000-07:00

Dra. Indira Januarti,MSi,Ak

Faisal,SE,MSi

[Jurnal Akuntansi Sektor Publik - SNA 13]

Abstract

This study examines the relationship between moral reasoning, professional skepticism and audit quality due to the financial statement of local government. Audit quality is measured by extent the instrument of previous studies. Moral reasoning is proxied by Multidimensional Ethics Scale that developed by Cohen et al (1996).

The Hurtt Professional Skepticism Scale (2007) is utilized to measure professional skepticism. 120 The Government Auditors from BPK Pusat, BPK Perwakilan Kalimantan Barat and Sulawesi Selatan are used as a sample.

The result of this study failed to demonstrate the relationship between moral reasoning and audit quality. However, this study finds the evidence that professional skepticism is positively related to

Download Link
http://www.ziddu.com/download/14293250/ASP_15.pdf.html

Kinerja Akuntansi dan Kinerja Pasar Modal pada Perusahaan-Perusahaan dalam Jakarta Islamic Index

2011-10-28T09:03:00.000-07:00

Sinarti (Politeknik Batam)

Ainun Na’im (Universitas Gadjah Mada)

[Jurnal Akuntansi Syariah - SNA 13]

ABSTRACT

Kumpulan dan Contoh Jurnal Ekonomi Akuntansi

2011-10-28T08:54:00.000-07:00

Contoh Jurnal Akuntansi Keuangan dan Pasar Modal - SNA 13

AKPM_01 Corporate Social Responsibility (CSR) dan Kinerja Perusahaan. – Download Page *
AKPM_05 Pengaruh Sistem Hukum terhadap Managemen Laba dengan Kepemilikan Institusional sebagai Variabel Pemoderasi :Studi Perbandingan Inggris dan Perancis. – Download Page
AKPM_06 Return Saham, Value at Risk, dan Aktivitas Trading pada Kelompok Harga Terendah (Low Tick Size) di Bursa Efek Indonesia. – Download Page
AKPM_11 Pengaruh Ownership Retention, Investasi dari Proceeds, dan Reputasi Auditor terhadap Nilai Perusahaan dengan Kepemilikan Manajerial dan Institusional sebagai Variabel Pemoderasi. – Download Page
AKPM_12 Pengaruh Corporate Governance pada Hubungan Corporate Social Responsibility dan Nilai Perusahaan. – Download Page
AKPM_13 Kinerja Akuntansi dan Kinerja Pasar sebagai Anteseden dan Konsekuensi atas Pergantian Chief Executive Officer (CEO) : Kasus dari Indonesia. – Download Page
AKPM_16 Praktik Manajemen Laba Terkait Peringkat Emisi Obligasi. – Download Page
AKPM_17 Pengujian Peran Perlindungan Investor dan Kultur terhadap Perilaku Managemen Laba pada Perusahaan Keluarga : Studi Internasional. – Download Page
AKPM_19 Pengaruh Status Internasional, Diversifikasi Operasi, dan Legal Origin terhadap Manajemen Laba. – Download Page
AKPM_21 Eksplorasi Kinerja Pasar Perusahaan : Kajian Berdasarkan Modal Intelektual (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia). – Download Page

Contoh Jurnal Akuntansi Keuangan dan Pasar Modal - SNA 11

Intellectual Capital Dan Kinerja Keuangan Perusahaan; Suatu Analisis Dengan Pendekatan Partial Least Squares. – Download Page
Tingkat Konservatisme Akuntansi Di Indonesia Dan Hubungannya Dengan Karakteristik Dewan Sebagai Salah Satu Mekanisme Corporate Governance. – Download Page
Realitas Referensial Laba Akuntansi Sebagai Refleksi Kandungan Informasi. – Download Page
Pengaruh Risiko Perusahaan Dan Leverage Terhadap Relevansi Nilai Laba Akuntansi. – Download Page
Pengaruh Modal Intelektual Terhadap Kinerja Perusahaan&Nbsp;. – Download Page
Perilaku Harga Pembukaan (Opening Price): Noise Dan/Atau Overreaction. – Download Page
Hubungan Manajemen Laba Sebelum Ipo Dan Return Saham Dengan Kecerdasan Investor Sebagai Variabel Pemoderasi. – Download Page
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Prosentase Kepemilikan Manajemen Sebagai Variabel Moderating. – Download Page
Pengujian Simultan : Beberapa Faktor Yang Mempengaruhi Earning Response Coefficient. – Download Page
Ekspropriasi Pemegang Saham Minoritas Dalam Struktur Kepemilikan Ultimat. – Download Page