PENGGUNAAN ]NFORMASI AKUNTANSI UNTUK MEMPREDIKSI RETURN SAHAM PADA PERUSAHAAN REAL ESTAT DAN PROPERTT YANG TERDAFTAR DI BURSA EFEK JAKARTA

The role of Jinancial ratio analysis is to investigate whether finorcial information is useful to predict stock return and corporate financial condition in the future.This study examines the use of financial ratio to predict stock return for one and two years ahead. This study is bosed on research by fuasikal (2002) and use listed real estate industies in 1999 as sample. CAR is used as proxy of stock return and window periode is used seven day before ond after financial reporting publication for 2000 and 2001. Financial reporting is taken from ICMD for 2001. Using multiple regressin, the outcome fum this research, price tobook value influence positively to predict stock return for two years ahead. While account receivable turnover ratio significantly can predict stock return foir one year ahead.Keywords: Financial information, stock return, financiol ratio, realestate and property.

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Peran Perbankan Syariah Dalam Mengimplementasikan Keuangan Inklusif di Indonesia

ETIKONOMI ◽

10.15408/etk.v14i2.2272 ◽

2015 ◽

Vol 14 (2) ◽

Author(s):

Novia Nengsih

Keyword(s):

Low Income ◽

Financial Inclusion ◽

Islamic Banking ◽

Ratio Analysis ◽

Islamic Banks ◽

Financial Ratio ◽

Financial Condition ◽

Financial Ratio Analysis ◽

Axial Coding

The Role of Islamic Banks in Financial Inclusion ImplementationThis study aimed to analyze the role of islamic banks in implementing financial inclusion in Indonesia. Financial inclusion is a process to provide formal financial access for the poor and low income people (unbankable people). This study was designed which approached qualitatively and quantitatively (mixed research). The qualitative data analyzed by using Straruss and Corbin’s theory consisted three major steps: open coding, axial coding, and selective coding. Quantitative analyzed by using comparative analysis of financial statements and financial ratio analysis such as CAR, ROA, ROE, NPF, and FDR period of 2010-2014. This study proved that Islamic banking had great potential in implementing financial inclusion, it was indicated by a significant increase in funding and financing since 2010-2014 and results of financial ratio analysis also shows the performance of Islamic banking and financial condition is good.DOI: 10.15408/etk.v14i2.2272

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The harmonization of government financial information systems: the role of the IPSASs

International Review of Administrative Sciences ◽

10.1177/0020852307078424 ◽

2007 ◽

Vol 73 (2) ◽

pp. 293-317 ◽

Cited By ~ 93

Author(s):

Bernardino Benito ◽

Isabel Brusca ◽

Vicente Montesinos

Keyword(s):

Public Sector ◽

Financial Reporting ◽

Central Government ◽

Accounting Standards ◽

Financial Information ◽

Accounting Systems ◽

Starting Point ◽

Public Sector Accounting ◽

Near Future

The publication of International Public Sector Accounting Standards (IPSASs) in the field of governmental financial reporting has raised the necessity for a wide-ranging discussion about the harmonization of public sector accounting systems. The article has a double aim: to show the adoption or not of IPSASs in local and central government and to analyse the level of convergence between the different countries studied. In order to achieve these objectives, we carried out an empirical study, whose results allow us to show that while some accounting systems are very close to the IPSASs model, others are completely different. Nevertheless, we think that this could be a starting point and that in the near future countries could tend towards IPSASs more and more, which may be the most probable way to reach convergence accounting systems between them.

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Foreign Ownership and Stock Return Volatility in Vietnam: the Destabilizing Role of Firm Size

Organizations and Markets in Emerging Economies ◽

10.15388/omee.2019.10.18 ◽

2019 ◽

Vol 10 (2) ◽

pp. 356-377

Author(s):

Anh Tho To ◽

Yoshihisa Suzuki ◽

Bao Ngoc Vuong ◽

Quoc Tuan Tran ◽

Khoa Do

Keyword(s):

Stock Returns ◽

Firm Size ◽

Fixed Effects ◽

Stock Return ◽

Foreign Ownership ◽

Alternative Measure ◽

Return Volatility ◽

Stock Return Volatility ◽

One Year

This study aims to examine the relevance of foreign ownership to stock return volatility in the Vietnam stock market over ten years (2008 - 2017). After applying the fixed effects regressions and the extended instrumental variable regressions with fixed effects, we find that foreign ownership decreases the volatility of stock returns. However, the stabilizing impact of foreign ownership on stock return volatility becomes weaker in large firms since the coeffcient of the interaction term between firm size and foreign ownership turns out to be significantly positive. The estimated results remain robust when we use the future one-year volatility, other than the current one, as an alternative measure of the dependent variable.

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Menyusun Laporan Keuangan

10.31219/osf.io/eq4nk ◽

2021 ◽

Author(s):

[email protected]

Keyword(s):

Comparative Analysis ◽

Financial Statements ◽

Ratio Analysis ◽

Financial Ratio ◽

Financial Condition ◽

Financial Ratio Analysis

Financial statements are reports that show the company's financial condition at this time or in a certain period. The company's financial statements need to be analyzed in order to obtain the development of the company's financial condition, including through financial ratio analysis and comparative analysis of financial statements.

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ANALISIS KINERJA KEUANGAN MENGGUNAKAN RASIO KEUANGAN PADA PT GOWA MAKASSAR TOURISM DEVELOPMENT TBK

Jurnal BISNIS & KEWIRAUSAHAAN ◽

10.37476/jbk.v8i3.678 ◽

2019 ◽

Vol 8 (3) ◽

Author(s):

Dirwan Dirwan ◽

Gusmi Haerani

Keyword(s):

Interest Rates ◽

Good Condition ◽

Tourism Development ◽

Poor Performance ◽

Financial Flows ◽

Financial Ratio ◽

Financial Condition ◽

Financial Ratio Analysis ◽

Time Deposit ◽

One Year

The formulation of the probelem is research is how performance PT Gowa Makassar Tourism Development Tbk measured based on the analysis of financial flows using financial statements using financial ratio analysis method. The method of analysis used is financial ratios which include: liquidity, solvency, profitability and activity. The results show the performance of PT Gowa Makassar Tourism Development Tbk which was on the liquidity ratio in 2014 to 2016 was in good condition, where the Current Ratio (CR) of the company in 2014 to 2016 was more than 100% which means PT GMTD Tbk able to pay all obligation smoothly with current assets available. Overall quick ratio (QR) had a poor performance due to the increase in the value of current debt. The condition Solvency ratio of PT Gowa Makassar Tourism Development Tbk was good enorghin 2014 until 2016, which Debt To Assets Ratio (DAR) company in 2014 until 2016 more then 100%. This percentage indicates that the financial condition was quite good because their debt as financing for large assets compared with own capital. Performance in debt to equity ratio (DER) Companies was not good because DER greater than 90% indicates that the sources of the companis assets financing comes more from debt than its own capital. Profitability ratio of PT Gowa Makassar Tourism Development Tbk in 2014 until 2016 was good, where the result of the profitabily ratio is higher then one year time deposit interest rates. The activity ratio of PT Gowa Makassar Tourism Development Tbk in 2014 to 2016 was good, where Total Assets Turn Over (TATO) is more then 1 (one), that means the company, was productive in generating sales.

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Critical Analysis on the Amendments Discussed, Concerning Changes in Accounting Estimates

Studies in Business and Economics ◽

10.2478/sbe-2019-0002 ◽

2019 ◽

Vol 14 (1) ◽

pp. 17-33

Author(s):

Valentin Burcă ◽

Cristina Nicolăescu ◽

Daniel Drăguţ

Keyword(s):

Financial Reporting ◽

Critical Analysis ◽

Essential Role ◽

Financial Statements ◽

Financial Information ◽

Clear Distinction ◽

Accounting Estimates ◽

Comment Letters

AbstractIn this article, our main aim is to bring in discussion some of the most controversial points debated along the time on the use of the accounting estimates in financial reporting. More important, we have referred to the Exposure Draft recently closed for comment letters, which addressed some points that will follow to be transformed into several amendments to IAS 8. Our discussion is focused, especially on how professionals can make a clear distinction between changes in accounting estimates and changes in accounting policies. We try to underline the trinomial perspective of this subject, as the changes in accounting estimates impact, not only the financial statements, but can generate issues on auditing those estimates, or on using financial information output on the entity valuation models. Additionally, we try to emphasize the essential role of this distinction between changes in accounting estimates and changes in accounting policies.

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The Association between Auditor Litigation and Abnormal Accruals

The Accounting Review ◽

10.2308/accr.2001.76.1.111 ◽

2001 ◽

Vol 76 (1) ◽

pp. 111-126 ◽

Cited By ~ 207

Author(s):

William G. Heninger

Keyword(s):

Earnings Management ◽

Financial Reporting ◽

Securities And Exchange Commission ◽

Financial Condition ◽

Time Period ◽

Abnormal Accruals ◽

Univariate Analyses ◽

Auditor Litigation

Concern that earnings management erodes the quality of financial reporting has prompted the Securities and Exchange Commission to question the role of the external auditor. To help address that concern, this study examines the relation between earnings management and auditor litigation. While prior research on the relation between auditor litigation and total accruals has yielded inconclusive results, I find that the risk of auditor litigation is positively associated with a sharper measure of earnings management—abnormal accruals. Using a larger and more recent sample, this study provides evidence that the probability of auditor litigation increases as clients report more positive (income-increasing) abnormal accruals. This result holds in: (1) univariate analyses, (2) logit analyses that also control for auditor size, client importance to the auditor, length of the auditor-client relationship, client industry, client financial condition, client size, and client growth, and in (3) the subsample of lawsuits alleging wrongdoing in the more recent time period (1984–1998).

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Editorial 63 (2) Especial Contabilidad

Contaduría y Administración ◽

10.22201/fca.24488410e.2018.2044 ◽

2018 ◽

Vol 63 (2) ◽

pp. 26

Author(s):

Ilidio Tomás Lopes ◽

Paula Odete Fernandes

Keyword(s):

Decision Making ◽

Financial Reporting ◽

Primary Source ◽

Theory And Practice ◽

Financial Information ◽

Special Issue ◽

Future Directions ◽

Qualitative Characteristics ◽

Scientific Fields

Accounting is in its essence, the language of businesses and the summary of economic events for the purpose of providing financial information for decision making. It is materialized on the firms’ financial statements, periodically disseminated to a wide diversity of stakeholders, and used as a primary source of financial perceptions and beliefs. As a reflection of businesses’ dynamics, financial information should be useful by observing the fundamental qualitative characteristics -relevance and faithful representation- and the enhancing qualitative characteristics -comparability, verifiability, timeliness, and understandability-. This special issue, on the scope of Accounting and other related scientific fields, such as Auditing and Taxation, was driven by the importance of the financial reporting on the entire decision-making process, and by the role of some Corporate Governance agents, as granters and controllers of information reliability and transparency. The current issue, strongly focused on those scientific fields, can certainly serve as a contribution for theory and practice, underlining some of the old and current paradoxes, and driving readers into future directions and challenges.The organization of a special issue is always an interesting challenge. It is based on the desire to capture and integrate in the special issue the best and the latest developments occurred in a particular scientific field. Indeed, it is our conviction that we have clearly achieved that goal by providing readers with a set of original and useful papers.

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Pengaruh Rasio Keuangan Terhadap Fraudulent Financial Reporting: Survei Perusahaan Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016

Assets Jurnal Akuntansi dan Pendidikan ◽

10.25273/jap.v7i1.2360 ◽

2018 ◽

Vol 7 (1) ◽

pp. 72

Author(s):

Tyas Widyanti ◽

Muhammad Nuryatno

Keyword(s):

Financial Reporting ◽

Consumer Goods ◽

Logit Model ◽

Stock Exchange ◽

Total Asset ◽

Fraudulent Financial Reporting ◽

Financial Leverage ◽

Financial Ratio ◽

Turnover Ratio ◽

Total Debt

The main aim of this study is to analyse the financial ratio (i.e. financial leverage, profitability, asset composition, liquidity and capital turnover ratio) in detecting fraudulent financial reporting (FFR). The logit model was used to identify firms that are related to FFR. The sample firms that engage in fraudulent reporting were obtained from consumer goods companies survey listed on The Indonesian Stock Exchange. The data cover a period of three years from 2014 to 2016. The results suggest that financial leverage proxied by total debt to total equity was not significant while leverage proxied by total debt to total asset was significant. Asset composition and liquidity were not significant to FFR while profitability and capital turnover were significant predictors of FFR.

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Analysis of Financial Performance In Company PT. Indofood Sukses Makmur Tbk. Based On Ratio Analysis Liquidity and Profitability Period 2015-2019.

Journal of Sosial Science ◽

10.46799/jsss.v1i5.44 ◽

2020 ◽

Vol 1 (5) ◽

pp. 260-265

Author(s):

Yasinta Asiani ◽

Setyo Riyanto

Keyword(s):

Stock Exchange ◽

Descriptive Analysis ◽

Good Condition ◽

Balance Sheet ◽

Financial Statements ◽

Ratio Analysis ◽

Financial Ratio ◽

Financial Condition ◽

Financial Ratio Analysis ◽

Profitability Ratios

The industry is one sector that has an important role in the development of a country. One of them is an industry in Indonesia, and its products that are in great demand are consumer goods with specifications of food products and household goods. An assessment of a company's financial level can be done by analyzing the company's financial statements. The financial statements used are the balance sheet and income statement from 2015 to 2019. To find out whether the company's financial condition is in good condition, various analyzes can be performed. One analysis that can be used to determine the company's financial situation is financial ratio analysis. The purpose of this study is to assess the company's performance by using the financial ratio analysis of PT Indofood Sukses Makmur, Tbk on the Indonesia Stock Exchange. This research was conducted by conducting documentation techniques with data obtained from the financial statements of PT Indofood Sukses Makmur. Then analyzed using financial statement analysis consisting of liquidity ratios and profitability ratios. The analytical method used is a descriptive analysis using the measurement of liquidity ratios and profitability. Based on the calculation of ratio analysis from PT Indofood Sukses Makmur, the liquidity ratio has increased every year so that the company's condition can be categorized quite well. Whereas, based on profitability ratios, it shows an increasing number from year to year so that it can be said the state of the company is in a good position.

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