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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.
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Articles 5 Documents
Search results for , issue " Vol 8, No 1 (2019): Accountability" : 5 Documents clear
TRUST VALUE OF A DIVIDEND : AN EVIDENCE FROM INDONESIA Ilat, Ventje; Budiarso, Novi Swandari; Wokas, Heince Rudy Nicky
ACCOUNTABILITY Vol 8, No 1 (2019): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.23356.8.1.2019.17-28

Abstract

Even though there are many issues surrounding dividend policy, dividend remains one of the main goals for investors to achieve. The aim of this study is to find out determinants of dividend policy in Indonesia. Most of the samples in observed period have varieties of dividend policies. Data for this study was collected from 258 business entities in the  period between 2009 and 2012. For hypotheses testing, a binary logistic regression and factor analysis were used. The result from binary logistic regression showed that share price, earnings per share and current ratio are significant factors for dividend policy, while debt to equity ratio and corporate tax are insignificant. The insignificance of debt and tax was probably due to current ratio affected by accounting adjustments. Even though debt and tax are insignificant, they could not be ignored. Using factor analysis, it is confirmed that, most companies in this study have a similar objective through dividend policy, which is to maximize their share value in the stock market by considering profitability and liquidity on cash availability and also debt and tax. Dividends as a form of “trust value” offered by companies to their shareholders stimulate the trust of investors or shareholders and resulting the increase of share price.
INTELLECTUAL CAPITAL IN PUBLIC SECTOR Budiarso, Novi Swandari
ACCOUNTABILITY Vol 8, No 1 (2019): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.23359.8.1.2019.42-50

Abstract

This study explores the way in which intellectual capital characteristics contribute towards a competitive advantage to public sector firms, particularly–State Owned Enterprises (SOEs) in Indonesia. The purpose of this study was to investigate the relationship between the intellectual capital and performance of public sector firms.  Another purpose was to find out the difference of SOEs and non SOEs listed on Indonesian Stock Exchange regarding the effect of intellectual capital on financial performance The motivation based on the opinion that public sector in Indonesia had a bad performance compares to private sector. In government context human capital include competence, level of knowledge and integrity. Structural capital consist of culture and system or bureaucracy. Customer capital pertaining services to public. The sample consist of 36 firms were listed in Indonesia Stock Exchange, 18 SOEs and 18 non SOEs. Data were drawn for three years, 2010-2012. It was an empirical study using multiple regression model and independent sample t test for the data analysis. The paper tests elements of VAICTM and financial company’s performance. The findings show that: as partial, the components of intellectual capital (VAICTM), physical capital have a significantly influences to firms performance, but human capital and structural capital have no significantly influences to firms performance.
THE INFLUENCE OF BUDGETING BASED ON PERFORMANCE ON THE EFFECTIVENESS OF FINANCIAL CONTROL AND THE EFFECTIVENESS OF PERFORMANCE CONTROL AT TOMOHON CITY GOVERNMENT Wokas, Heince Rudy Nicky; Gerungai, Natalia Y. T.
ACCOUNTABILITY Vol 8, No 1 (2019): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.23358.8.1.2019.29-41

Abstract

Budgeting based on performance is the answer to use as a tool for measuring and accounting for government performance. It is a method of budgeting for management to link any funding outlined in activities with expected outputs and outcomes, including efficiency in achieving results from those outputs. The purpose of this study is to know the budgeting based on performance on the effectiveness of financial control and effectiveness of performance control. The object of this research was conducted at local government work unit (SKPD) of Tomohon local government using simple regression analysis to know influence of budgeting based on performance to effectiveness of financial control and effectiveness of performance control from 14 service in Tomohon city. The results of this study support a causal relationship between budgeting based on performance with the effectiveness of financial control and effectiveness of performance control. It can be used as a tool to achieve effectiveness in financial control.
EFFECT OF UNDERSTANDING FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS, EFFECTIVENESS OF INTERNAL CONTROL, AND COMMITMENT TOWARDS FINANCIAL PERFORMANCE OF NORTH SULAWESI PROVINCE Saerang, David Paul Elia; Wokas, Heince R. N.; Kumaat, Robby J.; Datu, Christian
ACCOUNTABILITY Vol 8, No 1 (2019): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.23360.8.1.2019.51-59

Abstract

This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of region and city governments in the province of North Sulawesi. The type of this research is quantitative. The population are all Regional Work Unit (SKPD) government financial managers of North Sulawesi, the respondents are 125 respondents as financial managers namely PPK-SKPD, Head of Finance and Financial Staffs. The Data method is using questionnaires and the analysis is using multiple regression analysis. The result shows that the understanding of financial management and effectiveness of internal control have a significant effect to the financial performance, while the regional financial accounting system and organizational commitment are not significant.
PREDICTING FINANCIAL DISTRESS USING ALTMAN SCORE, GROVER SCORE, SPRINGATE SCORE, ZMIJEWSKI SCORE (CASE STUDY ON CONSUMER GOODS COMPANY) Hantono, Hantono
ACCOUNTABILITY Vol 8, No 1 (2019): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.23354.8.1.2019.1-16

Abstract

This study aims to detect the financial distress on consumer goods companies listing on the Indonesia Stock Exchange 2013-2017 by using altman score, grover score, springate score, zmijewski score.The object of this study is all consumer goods companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2013 - 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 (fourty two companies) Data collection method using documentation method Data analysis technique used is descriptive qualitative analysis using altman score, grover score, springate score, zmijewski score..

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