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INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN ISLAM
ISSN : 23382783     EISSN : 25493876     DOI : -
Core Subject : Economy, Social,
Arjuna Subject : -
Articles 3 Documents
Search results for , issue " Vol 1 No 1 (2013)" : 3 Documents clear
Pengaruh Return on Equity dan Economic Value Added terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Yang Menerbitkan Saham Dalam Daftar Efek Syariah) Nugraha, Fahmi; A. Bahtiar, Muhammad Doddy
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 1 No 1 (2013)
Publisher : SEBI School of Islamic Economics

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Abstract

Nilai sebuah perusahaan dapat dilihat dari kinerja keuangan perusahaan. Ada banyak penilaian kinerja keuangan perusahaan, diantaranya adalah Return On Equity (ROE) dan Economic Value Added (EVA). Kinerja keuangan akan berpengaruh positif terhadap nilai perusahaan. Adanya perbedaan hasil dari penelitian sebelumnya ditambah dengan data riil yang tidak sesuai dengan teori menjadi latar belakang penelitian ini dilakukan. Berdasarkan hasil penelitian, pada pengujian secara parsial ROE berpengaruh secara signifikan terhadap nilai perusahaan sementara EVA tidak berpengaruh secara signifikan pada tingkat kepercayaan 95%. Secara simultan, ROE dan EVA berpengaruh secara signifikan terhadap nilai perusahaan. Nilai Adjusted R Square pada penelitian ini adalahsebesar 0,315 yang berarti 31,5 % perubahan nilai perusahaan dapat dijelaskan oleh variabel ROE dan EVA sedangkan sisanya dipengaruhi oleh variabel lain yang tidak diungkapkan dalam penelitian ini. Hasil penelitian ini diharapkan dapat memberikan informasi kepada investor dan calon investor, perusahaan dan regulator dalam pengambilan keputusan.Kata Kunci : ROE, EVA dan Nilai Perusahaan
Pengaruh Komite Audit Terhadap Kinerja Perusahaan Melalui Manajemen Laba Sebagai Variabel Intervening (Studi Empiris Perusahaan Go Publik di BEI yang mengeluarkan Saham Syariah) Makhrus, Muhammad
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 1 No 1 (2013)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aimed to assess whether the presence of audit committees on Go Public companies have a significant influence on company performance. And whether earnings management as an intervening variable in effect. The research data was taken from the annual report in 2010, with a population of firms that go on the list of Islamic securities (DES) to sample as many as 31 companies and analyzed by regression analysis. From the test results empirically prove that the audit committee did not significantly influence the performance of the company,  it is seen from the significant variables of the audit committee (KA) of 0.262 is greater than 0.05. Furthermore earnings management (DTACC) an intervening variable in part to the influence of the audit committee (KA) on the performance of the company (Tobins-Q).Keyword  : Audit Commite, Earning Manajemen, Performance of the Company.
Perekayasaan Akuntansi Istishna’ Pada Produk Pembiayaan Apartemen (Studi Kasus: Bank Syariah X) Maulidha, Erina; Aminullah, Asrul
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 1 No 1 (2013)
Publisher : SEBI School of Islamic Economics

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Abstract

Adoption of PSAK 104 on Accounting Istishna, creating an obstacle for Islamic banks. Plus the difficulty of implementing the contract istishna itself in the banking business. PSAK related more appropriately applied to the real sector companies engaged instead of banking services. This study aims to determine the constraints and associated engineering analysis accounting istishna apartment on financial products in Islamic banks. The research method used is descriptive qualitative field research. Analysis was used to compare the conditions obtained in the field by the recognition of regulated accounting under PSAK 104 and the legislation in force. Based on the analysis, there are several obstacles that arise in the application of financing istishna, which is related to information technology, human resources and the prevalence of apartment construction business in Indonesia in the implementation of accounting standards. Consequently, in practice, Islamic banks have not fully adopted PSAK 104, especially in terms of disbursement of funds to the developer, the recognition of revenue on accrual basis and cash basis, and margin recognition in installments during construction by the customer.Kata Kunci: accounting istishna’, apartment financing, Islamic bank

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