cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota manado,
Sulawesi utara
INDONESIA
ACCOUNTABILITY
ISSN : 23383917     EISSN : 25974831     DOI : -
Core Subject : Economy,
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions.
Arjuna Subject : -
Articles 147 Documents
THE SIGNALS OF DIVIDEND Budiarso, Novi Swandari
ACCOUNTABILITY Vol 7, No 01 (2018): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24806.7.01.2018.42-47

Abstract

Dividend decisions is a type of policy that earnings should be distributed to shareholders and sometimes contrast with the interest by insiders whether to retain or reinvest. The objective of this study is to examine the determinants of dividend policy on 230 listed firms in period of 2010 to 2011 and conducts logistic regression for hypothesis testing. This study finds that profitability, firm size, and institutional ownership are significant to dividend policy while managerial ownership is insignificant. This findings indicate that most of listed firms of the sample of this study determine the dividend policy based on profits. This study also finds that more larger the firms or institutional ownership then they tend to increase the dividends. Limited to sample, this study proves that agency theory is not applicable for dividend policy in Indonesia as the managerial ownership have no relationship with the dividend policy.
APPLYING RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING AND CAPITAL (RGEC) METHOD TO PREDICT THE BANK HEALTH (CASE STUDY ON PT. BANK TABUNGAN NEGARA) Zainuddin, Zainuddin; Djaelani, Yustiana
ACCOUNTABILITY Vol 7, No 02 (2018): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24570.7.02.2018.16-32

Abstract

This study aimed to analyze the health of PT. Bank Tabungan Negara (Persero) Tbk over period of 2013 to 2017 RGEC method approach (Risk Profile, Good Corporate Governance, Earnings, Capital). This research is quantitative descriptive method. The variables in this study include Risk Profile using the ratio of Non Performing Loans (NPLs) and loan to Deposits Ratio (LDR), GCG using Composite Rating GCG, Earnings use ratios Return on Assets (ROA) and Net Interest Margin (NIM) and Last Capital uses Adequacy Capital ratio (CAR). The results showed Bank BTN predicate healthy enough where banks are still quite capable of carrying out risk-based banking management well, so they deserve to be trusted community. However, the calculation of the proportion of Loan to Deposits Ratio (LDR) is below standard bank of Indonesia with the predicate less healthy.
EFFECTS OF ASSET STRUCTURE, OPERATING CASH FLOW, AND PROFITABILITY ON DEBT POLICY IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIA STOCK EXCHANGE PERIOD 2013-2017 Peranginangin, Meilianta Br; Saragih, Cathrin Mutiara; Hantono, Hantono; Rahmi, Namira Ufrida; Guci, Siti Tiffany
ACCOUNTABILITY Vol 7, No 01 (2018): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24805.7.01.2018.33-41

Abstract

This study aims to determine the effect of asset structure, operating cash flow, and profitability on debt policy in property and real estate companies in the Indonesia Stock Exchange in 2013-2017. The analytical method used is multiple linear regression, F test and t test. The results of the analysis of this study indicate that the structure of assets, operating cash flows, and profitability have a simultaneous effect on debt policy. Meanwhile the analysis partially shows that the asset structure, operating cash flows, and profitability do not partially affect debt policy.
EFFECTS OF FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUES: CASE OF BANKS LISTED ON THE INDONESIA STOCK EXCHANGE Wahongan, Larey
ACCOUNTABILITY Vol 8, No 2 (2019): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24758.8.2.2019.75-84

Abstract

This study aims to analyze the effect of financial performance and corporate social responsibility (CSR) on the value of the company at banks listed on the Indonesia Stock Exchange for the period 2013-2017. The data used are secondary data, namely financial statements published on the Indonesia Stock Exchange's website during the period 2013-2017 which contain information about the ratio of banking financial performance (NPL, LDR, ROA, and CAR), Corporate Social Responsibility (CSR), and Value Companies with Tobin's Q method. This study consists of dependent variables and independent variables. The dependent variable is the value of the company, while the independent variable is financial performance and Corporate Social Responsibility (CSR).
THE INFLUENCE OF COMPETENCE, MOTIVATION AND ORGANIZATIONAL COMMITMENT TO THE PERFORMANCE OF FINANCIAL MANAGEMENT OF WORK UNIT GOVERNMENT DEVELOPMENT IN MINAHASA REGENCY Kaunang, Yudith Pius Stevan
ACCOUNTABILITY Vol 9, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.28164.9.1.2020.1-7

Abstract

Government Regulation (or Peraturan Pemerintah-PP) Number 58 of year 2005 concerns Regional Financial Management and Regulation of the Minister of Home Affairs (or Permendagri) Number 13 of 2006 concerning Regional Financial Management Guidelines as amended several times, most recently by Permendagri Number 21 of 2011 it is stated that regional finance is managed in an orderly manner, obeying the laws and regulations, efficiently, economically, effectively, transparently, and responsibly by paying attention to the principles of justice, propriety, and benefits to society.Financial management in the regions requires a reliable application, which is an application that can process data (input) and produce information (output) to assist management in making decisions, and can produce financial reports and other financial information more comprehensively, includes information about the regional financial position, financial performance conditions, and accountability of local governments.In term to optimize the performance of regional financial management,the Financial and Development Supervisory Agency (or Badan Pengawasan Keuangan dan Pembangunan) has responded positively through the development of a financial SIMDA application program. This SIMDA financial application has been integrated starting from the budgeting function, regional financial administration functions, to the accounting and reporting functions.The type of data used in this study is, Qualitative Data is data obtained from the technique of gathering through a Questionnaire.This data collection was carried out on 48 Regional Work Units in the Minahasa Regency. The results of this study indicate that competency, motivation and organizational commitment have a significantly positive and partially significant impact on performance of financial management.
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, TOWARD RETURN ON ASSETS (CASE STUDY ON CONSUMER GOODS COMPANY) Hantono, Hantono
ACCOUNTABILITY Vol 7, No 02 (2018): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24804.7.02.2018.64-73

Abstract

This study aims to detect the effect liquidity ratio, leverage ratio and profitability on consumer goods companies listing on the Indonesia Stock Exchange 2014 ? 2017. The object of this study is all consumer goods companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2014 ? 2017, which amounted to 24 (twenty four) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 42 (forty two companies) Data collection method using documentation method Data analysis technique used is descriptive quantitative analysis using current ratio, debt to equity ratio and return on assets.
PROFITABILITY OF DIVIDEND PAYERS Budiarso, Novi Swandari
ACCOUNTABILITY Vol 6, No 2 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24808.6.2.2017.26-29

Abstract

Most of the firms are looking for profits as their main objective which make them develops strategies to get the target profit. In circumstances that firms get the target profit, then normally they shall distribute the earnings as dividends to shareholders. The objective of this study is to provide an empirical finding about profitability between firms namely higher dividend payers and lower dividend payers. This study uses data of listed firms in period of 2010 to 2016 which drawn from Indonesia Stock Exchange. This study uses 146 listed firms in period of 2010 to 2016 which gives 1022 as total observe data. In term of hypothesis testing, this study uses mean difference test. This study finds that firms with higher dividends have better profitability rather than the lower which means this study accepts the hypothesis that higher dividend payers have better profitability.
DETECTION OF FRAUDULENT FINANCIAL STATEMENTS USING THE BENEISH RATIO INDEX FOR MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2016 AND 2017 PERIOD Darise, Rezky Febriendy
ACCOUNTABILITY Vol 8, No 2 (2019): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24757.8.2.2019.66-74

Abstract

Fraud is an action taken intentionally and it is done for personal or other people's purposes, where the action has caused harm to certain parties or certain institutions. Misstatements contained in fraudulent financial statements are intentional misstatements to deceive users of financial statements. The source of this misstatement includes manipulation or falsification of accounting records, intentional misstatements or omissions from financial statements, and / or incorrect application of accounting principles. In Indonesia, accounting fraud also occurs at the company level, both private and government companies. On December 6, 2012, the announcement of Indonesia's score in the Corruption Perception Index (CPI) was 32 and ranked 118th out of 176 countries which measured the level of corruption (Transparency International, 2012). In 2001, a fraud scandal occurred by PT Kimia Farma Tbk. PT Kimia Farma is a state-owned company whose shares have been traded on the exchange to become public company. Based on indications by the Ministry of BUMN and Bapepam's examination, it was found that there were misstatements in the financial statements which resulted in overstatement of net income for the year ended 31 December 2001 of Rp. 32.7 billion, which represented 2.3% of sales and 24.7% from net income. The author's purpose of this study is to discuss about detecting fraud in financial statements by using 5 (five) of the 8 (eight) Beneish ratio indices, because Beneish's research states that the Days Sales in Receivables Index (DSRI) ratio index, the Gross Margin Index ( GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accrual to Total Asst Index (TATA) have significant results to detect financial report manipulation.
Dampak Utang Jangka Panjang atas Pendapatan Entitas Bisnis (Studi Kasus pada Perusahaan Terdaftar di Bursa Efek Indonesia) Pontoh, Winston
ACCOUNTABILITY Vol 2, No 2 (2013): Accountability
Publisher : ACCOUNTABILITY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Aset tetap merupakan hasil dari salah satu kegiatan investasi dalam sebuah entitas bisnis, yang dipertimbangkan tingkat pengembaliannya dalam sebuah periode tertentu. Seringkali sebuah entitas bisnis memperoleh aset tetap tersebut dengan menyertakan unsur pendanaan dari pihak eksternal yang bersifat jangka panjang. Sumber data dalam penelitian ini adalah Bursa Efek Indonesia, dengan sampel sebanyak 253 perusahaan dan metode analisis yang digunakan dalam penelitian ini adalah metode analisis jalur. Hasil penelitian menunjukkan bahwa utang jangka panjang memiliki dampak atas tingkat penjualan, melalui pemanfaatan aset tetap secara optimal.   Kata Kunci : Utang Jangka Panjang, Aset Tetap, Pendapatan
ANALISIS HUBUNGAN PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS ATAS BELANJA MODAL PADA PEMERINTAH DAERAH KABUPATEN TOLITOLI PROVINSI SULAWESI TENGAH Oktora, Fahri Eka; Pontoh, Winston
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2337.2.1.2013.1-10

Abstract

Local governments need to increase capital investment in fixed assets, such as: equipments, buildings, infrastructures, and other fixed assets. Capital expenditure allocation was based on the local needs for facilities and infrastructure. The higher level of capital investment expected to improve the quality of public services, because the fixed assets due to capital expenditure is a key for the implementation of governmental duties and provides services to the public. This study was aimed at analyzing the corelations of local own revenues, general allocation funds, and specific allocation funds with capital expenditures at Tolitoli Regency in Central Sulawesi Province. Research design methods is the field research by correlation analysis. Test results showed a lack relationship between local own revenues with capital expenditures by R value was 0,155. Meanwhile the relationship between general allocation funds with capital expenditures was 0,981 and special allocation funds with capital expenditures was 0,427. It shows the close relationship between the two variables with capital expenditures.

Page 1 of 15 | Total Record : 147