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PENGARUH BESARAN PERUSAHAAN, FINANCIAL LEVERAGEDAN NET PROFIT MARGIN (NPM) TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA Maharani, Bunga
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 1 (2012)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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The aim of this study isto examine the influence of companyâs characteristics toward income smoothing practice among listed basic and chemical companies at Indonesia Stock Exchange. The factors being examined were size of the company, companyâs financial leverage ratios, and companyâs net profit margin ratios. Index Eckel is used to determine the income smoothing practice. The object of income smoothing in this study is the net profit of the company. The study was using 61 basic and chemical companies listed in Indonesia Stock Exchange, with a period between 2003-2005. The hypothesis was tested using Multiple Linier Regression. Both t-test and F-test have also been used to test the significance of the study hypothesis. The result of this study showed that some of basic and chemical companies listed at Indonesia Stock Exchange were committed to income smoothing practice. Multiple Linier Regression showed that both partially and simultaneously, size of the company, companyâs financial leverage ratios, and companyâs net profit margin ratios didnât prove to have a significant influence on income smoothing. Keywords: size of the company, financial leverage, net profit margin, income smoothing

FAKTOR FUNDAMENTAL YANG MEMPENGARUHI PERUBAHAN HARGA SAHAM (Studi Empiris pada Perusahaan Finansial yang Terdaftar Di BEI Tahun 2009dan 2010) Maharani, Bunga; Wulandari, Dwi Ratna
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 1 (2013)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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The objective of the study is to investigate the effect of free cash flow, return on equity, current ratio, firm size and net profit margin on dividend policy that measured by dividend payout ratio. The population of this study are all manufacturing companies listed on the Indonesian Stock Exchange (IDX).The period of this study are 2008-2011. Based on purposive sampling method, 19 companies were used on the study. The sample were gathered from annual reports and ICMD. This study used multiple linear regression as analysis method with 5% significant level. The results of the study indicate that free cash flow and return on equity have positive effect on dividend policy, while current ratio, firm size and net profit margin have no significant effect on dividend policy. Keywords: Dividend Policy, dividend payout ratio (DPR), free cash flow (FCF), return on equity (ROE), current ratio (CR), firm size (FZ) and net profit margin (NPM).

Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies Lutfiana Pratiwi; Bunga Maharani; Yosefa Sayekti
The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2411

Due to the worsening environmental issues e.g, climate change, the stakeholders impose greater demand and pressure more towards the companies of caring about the environment. The emergence of carbon accounting is a supplement to the adoption of Kyoto Protocol. However, the government has not applied carbon accounting to all companies in Indonesia, because of non-explicit laws and low quality of human resources. Various studies have been conducted to find the determinant factors for companies to make carbon emission disclosure. This research aims at examining the influence of type of industry, profitability, company size, environmental performance, and audit firm reputation on the carbon emission disclosure of manufacturing companies listed on the Indonesia Stock Exchange years 2016-2019. It employed a purposive sampling technique and obtained 290 observations and the data were analyzed using Ordinary Least Square. The shows that type of industry, profitability and company size influence carbon emission disclosure. However, this research does not successfully show the influence of environmental performance and reputation of public accountant office on carbon emission disclosure.

ANALISIS PROCRUSTES PADA INDIKATOR INDEKS PEMBANGUNAN MANUSIA (IPM) DI KABUPATEN/KOTA PROVINSI JAWA TENGAH (STUDI KASUS IPM TAHUN 2008 DAN 2013) Bunga Maharani; Moch. Abdul Mukid; Suparti Suparti
Jurnal Gaussian Vol 4, No 4 (2015): Jurnal Gaussian
Publisher : Department of Statistics, Faculty of Science and Mathematics, Universitas Diponegoro

Human Development Index (HDI) as a measure of development in the performance of a whole formed through the approach of the four indicators which is real expenditure per capita, the average length of school, literacy rates and life expectancy. To learn about how the in contributing each indicators need to be identified the changes that occurred. Of the changes can use these as an ingredient of analysis in order to cope with or reduce the problems of development to realize the quality sustainably. Hence, this study aims to know of the changes of HDI in Central Java by mapping position of districts there are into a map geometry resulting from metric multidimensional scaling analysis. Where in 2008 as the beginning of leadership and 2013 as the end of leadership of Provincial Governor of Central Java Mr. Bibit Waluyo for five years served. By using an analysis procrustes, obtained the results that in the early period and the end of having the consistency of 90,53 %. In other words, the similarity of the large this indicates that at the beginning and end leadership of relatively no change.Keywords: Indicator, Map geometry, Metric multidimensional scaling, Changes analysis procrustes.

Pengaruh Tata Kelola Perusahaan dan Kualitas Auditor terhadap Manajemen Laba pada Bank Umum Syariah di Indonesia Triana Novitasari; Nur Hisamuddin; Bunga Maharani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 18 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v18i2.12410

The aimed of this research was to examine the influence of corporate governance and auditor quality on earnings management in islamic banks in Indonesia. Corporate governance in this research used the size of audit committee, the size of Shariah Supervisory Board and managerial ownership as a proxy. Auditor quality in this research used accountant firm size as a proxy. The type of this research was explanatory research. The population were islamic banks listed in Bank Indonesia during 2013-2018. Using purposive sampling method, the sample were 60 islamic banks in Indonesia. Data resource using annual report from each islamic banks. The analysis method using multiple linear regression. The result indicated that managerial ownership had positive influence on earnings management, meanwhile the size of audit committee, the size of SSB, and auditor quality had no influence on earnings management. Keywords: auditor quality, corporate governance, earnings management, islamic banks

PENGARUH BESARAN PERUSAHAAN, FINANCIAL LEVERAGEDAN NET PROFIT MARGIN (NPM) TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA Bunga Maharani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 1 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i1.1247

The aim of this study isto examine the influence of company’s characteristics toward income smoothing practice among listed basic and chemical companies at Indonesia Stock Exchange. The factors being examined were size of the company, company’s financial leverage ratios, and company’s net profit margin ratios. Index Eckel is used to determine the income smoothing practice. The object of income smoothing in this study is the net profit of the company. The study was using 61 basic and chemical companies listed in Indonesia Stock Exchange, with a period between 2003-2005. The hypothesis was tested using Multiple Linier Regression. Both t-test and F-test have also been used to test the significance of the study hypothesis. The result of this study showed that some of basic and chemical companies listed at Indonesia Stock Exchange were committed to income smoothing practice. Multiple Linier Regression showed that both partially and simultaneously, size of the company, company’s financial leverage ratios, and company’s net profit margin ratios didn’t prove to have a significant influence on income smoothing. Keywords: size of the company, financial leverage, net profit margin, income smoothing

THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND INDUSTRY TYPE ON SUSTAINABILITY REPORT ASSURANCE Hafindatama Akbar Privika; Bunga Maharani; Ririn Irmadariyani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i1.21937

ABSTRACTThis study aims to analyze the effect of profitability, leverage, company size and type of industry on the assurance of sustainability reports in companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a quantitative research. The sample selection was carried out using purposive sampling method. The data used is secondary data obtained from the company website and from the IDX website. The data population in this study are all companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample is 27 companies. The results showed that profitability, leverage and type of industry had no effect while firm size had an effect on the assurance of sustainability reports.Keywords: assurance, leverage, size, sustainabilityABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan dan jenis industri terhadap assurance laporan berkelanjutan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari website perusahaan dan dari website BEI. Populasi data dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Sampel penelitian adalah 27 perusahaan. Hasil penelitian menunjukkan bahwa profitabilitas, leverage dan jenis industri tidak berpengaruh sedangkan ukuran perusahaan berpengaruh terhadap assurance laporan keberlanjutan.Kata kunci: assurance, keberlanjutan, leverage, ukuran

ANALISIS PENGARUH PENGUNGKAPAN, TRANSAKSI DAN SALDO PIHAK BERELASI TERHADAP HARGA SAHAM SEKTOR KEUANGAN DI BEI Dwi Septilestari; Bunga Maharani; Aisa Tri Agustini
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i1.8308

Statement of Financial Accounting Standards No. 7 describes the disclosure related party which is considered by the investor for being able to show how much the transaction is and which side the company has a related relationship. The purpose of this study is to examine the effect of disclosure, transactions and balances of related parties to the increase of stock price. The data in this research used secondary data obtained from the official website of the Indonesia Stock Exchange listed in 2014-2016 and included in the financial sector companies. The sampling technique used purposive sampling method. The method used in this research through multiple linear regression analysis method, by doing classical assumption test and hypothesis testing so that later get the result of research conclusion. This study performs simultaneous testing between independent variables to the dependent variable. The result of the research shows that: (1) The disclosure of related parties is not proven able to raise the stock price of financial sector companies in 2014-2016 period, (2) Disclosure of related party transactions and balances is not proven able to raise the stock price of financial sector companies in 2014-2016 period. Keywords: Stock Price, Related Party Disclosure, Transaction Disclosure and Balance, PSAK 07

FAKTOR FUNDAMENTAL YANG MEMPENGARUHI PERUBAHAN HARGA SAHAM (Studi Empiris pada Perusahaan Finansial yang Terdaftar Di BEI Tahun 2009dan 2010) Bunga Maharani; Dwi Ratna Wulandari
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11 No 1 (2013)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v11i1.1258

The objective of the study is to investigate the effect of free cash flow, return on equity, current ratio, firm size and net profit margin on dividend policy that measured by dividend payout ratio. The population of this study are all manufacturing companies listed on the Indonesian Stock Exchange (IDX).The period of this study are 2008-2011. Based on purposive sampling method, 19 companies were used on the study. The sample were gathered from annual reports and ICMD. This study used multiple linear regression as analysis method with 5% significant level. The results of the study indicate that free cash flow and return on equity have positive effect on dividend policy, while current ratio, firm size and net profit margin have no significant effect on dividend policy. Keywords: Dividend Policy, dividend payout ratio (DPR), free cash flow (FCF), return on equity (ROE), current ratio (CR), firm size (FZ) and net profit margin (NPM).

Pengaruh Profitabilitas, Kebijakan Dividen, Dan Kebijakan Utang Terhadap Nilai Perusahaan Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Chindy Wulandari; Bunga Maharani; Oktaviani Ari Wardhaningrum
ACE: Accounting Research Journal Vol 1 No 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT The purpose of this study is to test and analyze the regression model of the effect of profitability ratio, dividend policy, and debt policy on the value of insurance companies listed on the Indonesia Stock Exchange for the 2016-2020. This study uses a quantitative approach that emphasizes hypotheses testing with secondary data sources using the company’s financial statements. The sampling technique in this study used purposive sampling with a total of 35 samples. The data analysis method used is multiple in linear regression analysis. The results of this study show that the ratio of profitability, dividend policy, and debt policy have a significant positive effect on firm value. Keywords: debt policy, dividend, firm value, profitability ABSTRAK Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh rasio profitabilitas, kebijakan dividen, dan kebijakan utang terhadap nilai perusahaan pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Penelitian ini menggunakan pendekatan kuantitatif yang menekankan pada pengujian hipotesis dengan sumber data sekunder yaitu laporan keuangan perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan total sampel sebanyak 35 orang. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa rasio profitabilitas, kebijakan dividen, dan kebijakan utang berpengaruh positif signifikan terhadap nilai perusahaan. Kata kunci: dividen, profitabilitas, kebijakan utang, nilai perusahaan

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