Journal of Accounting and Strategic Finance
http://ejournal.upnjatim.ac.id/index.php/strategi_akuntansi
Journal of Accounting and Strategic Finance is a blind peer reviewed journal that publishes theoretical, empirical, and experimental research papers. JASF aims to contribute to the discipline of Accounting. JASF accepts papers in English and Bahasa Indonesia and publishes twice a year.<br />Universitas Pembangunan Nasional "Veteran" Jawa Timuren-USJournal of Accounting and Strategic Finance2085-5796<p><span lang="EN-US">When authors submit a paper to J</span>ournal of Strategic Business and Accounting<span lang="EN-US"> for reviewing, they agree to grant a Creative Commons licence to J</span>ournal of Strategic Business and Accounting<span lang="EN-US">, if the paper is accepted for publication. Authors are encouraged to read carefully their rights. We believe this approach ensures a fair arrangement for the both parties. The licence allows the Journal to edit and typeset the paper which will be included in a forthcoming issue and distributed it in any online and offline medium that the journal deems necessary in order to promote the paper, the authors and J</span>ournal of Strategic Business and Accounting<span lang="EN-US">. Once a paper is accepted, it will be the responsibility of the corresponding author to forward the <a href="http://creativecommons.org/licenses/by/2.0/uk/legalcode">full licence</a> (either attach a copy or copy and paste the contents in an email) with the final version of the paper to the editor. No paper will be published unless accompanied by a licence.</span></p> <p><span lang="EN-US">For more information about the Creative Commons Licences please visit: <a href="http://creativecommons.org/license/">http://ejournal.upnjatim.ac.id</a>.</span></p>ANALISIS DISKRIMINAN DALAM MEMPREDIKSI KONDISI KESULITAN KEUANGAN
http://ejournal.upnjatim.ac.id/index.php/strategi_akuntansi/article/view/172
<p>The purpose of this research is to prove that the contribution of the financial ratios of liquidity ratios, activity ratios, solvency ratios, profitability ratios and market ratios simultaneously in classifying the company's financial condition category of healthy and unhealthy. Besides, it also examines the differences in liquidity ratios, activity ratios, solvency ratios, profitability ratios and market ratios between the company's financial condition category of healthy and unhealthy in Indonesia Stock Exchange.The results showed that the first hypothesis is proven true. The evident that the company's financial ratios can be used simultaneously is when it used to classify the category of manufacturing companies financial distress and non-financial distress by using discriminant analysis. The second hypothesis assumed that the financial ratios of liquidity, have contributed in classifying companies in the enterprise category of healthy and unhealthy conditions unverified. It is proven that the three financial ratios that have differences between companies in the category of non-financial distress and financial distress. Whereas, on the six financial ratios do not have differentiate between companies in the category of non-financial distress and financial distress.</p><p><em><strong><span style="font-family: mceinline;">Keywords : Financial distress, non-financial distress, the analysis descriminan</span></strong></em></p><strong><em><br /></em></strong>Sri Trisnaningsih2011-02-182011-02-183ANALISIS FAKTOR KONFIRMATORI KUALITAS PELAPORAN KEUANGAN
http://ejournal.upnjatim.ac.id/index.php/strategi_akuntansi/article/view/173
<p>The purpose of this study was to test whether the indicators of the quality of accounting-based financial reporting (accrual quality, persistence, prediktabilita, and income smoothing) and market-based (value relevance, timeliness, and conservatism) differ from one another and contribute to the formation of quality financial reporting. This study sample of manufacturing firms using data analysis techniques confirmatory factor analysis. The results of this study showed no overlap between the seven indicators of quality of financial reporting. This difference makes each indicator representing it self in the form of financial reporting quality variables. Quality financial reporting is supported by five indicators, namely the quality of financial reporting of accounting-based (accrual quality, prediktabilita, and income smoothing), quality of financial reporting of market-based (value relevance, and conservatism). Two other indicators of persistence and timeliness does not indicate suitability and appropriateness or unidimensionalitas in shaping the quality of financial reporting.</p> <p> </p> <p><em>Keywords: Financial Reporting Quality, Accounting-Based, </em><em></em></p> <p><em> </em><em>Market-Based</em></p>Zaenal Fanani2011-02-182011-02-183PENGARUH RETURN ON ASSET DAN NET PROFIT MARGIN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN AUTOMOTIF YANG TERCATAT DI BURSA EFEK INDONESIA
http://ejournal.upnjatim.ac.id/index.php/strategi_akuntansi/article/view/175
<p>The stock market is an institution which has a characteristic intermeditasi and competitive advantage and a greater level of openness compared to other institutions. One of the parameters used to measure the performance of management is profit, the tendency of investors focused on earnings information regardless of the procedures used to generate information on earnings, thus encouraging the emergence of Disfunctional Behavior (improper conduct). The form of improper conduct arising in relation to earnings is the practice of income smoothing (income smoothing).</p> <p>This study uses secondary data obtained from financial statement data automotive sector companies listed in Indonesia Stock Exchange in 2003 to 2007. Purposive sampling technique of sampling, with independent variables Return On Assets, Net Profit Margin, and the dependent variable is earnings smoothing. Statistical analysis used to test the effect of return on assets and net profit margin on the practice of income smoothing is a logistic regression analysis. The results of this study concluded that the net profit margin effect on income smoothing, while return on assets does not affect the income smoothing.</p> <p> </p> <p><strong><em>Keywords: Net Profit Margin, Return On Assets, Income smoothing</em></strong><strong><em></em></strong></p>Siti SundariRida Perwita Sari2011-02-182011-02-183PENGUKURAN KINERJA PERUSAHAAN MELALUI ECONOMIC VALUE ADDED (EVA) DAN (MVA) MARKET VALUE
http://ejournal.upnjatim.ac.id/index.php/strategi_akuntansi/article/view/176
<p>Performance corporating to constitute one of prescriptive factor gets on descent of stock price because firm performance constitute to refuse fathom for investor deeping to determine stock bid price. <em>Economic Value Added, </em>and <em>Market Value Added </em> are umpteen corporate performance grader that can be utilized by investor in assesses how well firm performance. Therefore to the effect this research is subject to be analyse influence among <em>Economic Value Added </em>, and <em>Market Value Added </em> to stock price on corporate Otomotif that go public at Indonesian Stock Exchange. That is utilized in this research is secondary data that as data <em>Economic Value Added </em>, <em>Market Value Added </em>and stock price on corporate Otomotif that go public at years Indonesian Stock Exchange 2002 until with year 2008. analisis's tech that is utilized is bifilar regression. Conclusion who can take from analisis's result bifilar linear regression is <em>Economic Value Added</em>, and <em>Market Value Added </em> having for to stock price, so hypothesis available influence <em>Economic Value Added </em> and <em>Market Value Added </em> to stock price tested by its truth.</p><p><em><strong>Keywords : Economic Value Added, Market Value Added, Stock Price</strong></em></p> <h2><em> </em></h2> <h2><strong><em><br /></em></strong></h2>Erry Andhaniwati2011-02-182011-02-183