Pub Date : 2021-09-30DOI: 10.26740/akunesa.v10n1.p10-23
Herbekti Riyandhono, Rohmawati Kusumaningtias
Money is the key of football. Football is not only a sport but has turned into an industry. All over Europe, many football clubs have implemented development strategies and made substantial investments to maximize their profits, one of them by listing on the capital market. In the capital market stock prices are very fluctuation. The purpose of this research is observe about the factors that affect stock prices of European football clubs for the period 2016 to 2019 by looking at the influence of financial performance consists of ROI (Return on Investmen), ROE ( Return of Equity), and DAR (Debt to Asset Ratio). Sampling technique using puposive sampling of 9 European football clubs that are active on the stock exchange. Data analysis techniques using multiple linier regression. The results showed that financial peformance of the football clubs affect the stock prices. From the result of the T-test concluded that partially Debt to Asset Ratio has a negative effect on the stock prices, while Return on Investmen and Return of Equity has no significant effect on stock prices. At the end of research the author concluded that the stock prices of a football club is not only determined by the financial performance of the club, but is also influenced by the achievements in the match and fanaticism of supporters
{"title":"Pengaruh Corporate Governance Dan Kinerja Lingkungan Terhadap Kinerja Perusahaan (Studi Pada Perusahaan Manufaktur Peserta Proper 2012-2018)","authors":"Herbekti Riyandhono, Rohmawati Kusumaningtias","doi":"10.26740/akunesa.v10n1.p10-23","DOIUrl":"https://doi.org/10.26740/akunesa.v10n1.p10-23","url":null,"abstract":"Money is the key of football. Football is not only a sport but has turned into an industry. All over Europe, many football clubs have implemented development strategies and made substantial investments to maximize their profits, one of them by listing on the capital market. In the capital market stock prices are very fluctuation. The purpose of this research is observe about the factors that affect stock prices of European football clubs for the period 2016 to 2019 by looking at the influence of financial performance consists of ROI (Return on Investmen), ROE ( Return of Equity), and DAR (Debt to Asset Ratio). Sampling technique using puposive sampling of 9 European football clubs that are active on the stock exchange. Data analysis techniques using multiple linier regression. The results showed that financial peformance of the football clubs affect the stock prices. From the result of the T-test concluded that partially Debt to Asset Ratio has a negative effect on the stock prices, while Return on Investmen and Return of Equity has no significant effect on stock prices. At the end of research the author concluded that the stock prices of a football club is not only determined by the financial performance of the club, but is also influenced by the achievements in the match and fanaticism of supporters","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"292 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124207723","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-30DOI: 10.26740/akunesa.v10n1.p35-45
Ulfa Lailatul, Merlyana Dwinda Yanthi
Penelitian ini bertujuan mengetahui pengaruh fee audit, komite audit, dan rotasi audit terhadap kualitas audit. Sampel riset berjumlah 255 perusahaan sektor utilitas, transportasi dan infrastruktur yang tercatat di BEI tahun 2014-2018. Metode analisis data menggunakan teknik regresi logistik. Hasil riset membuktikan fee audit dan komite audit berpengaruh positif pada kualitas audit. Sementara, rotasi audit tidak berpengaruh terhadap kualitas audit. Riset membuktikan bahwa kualitas audit dipengaruhi oleh pembayaran fee audit kepada auditor spesialis untuk memberikan assesment sesuai kode etik, sehingga tidak melanggar peraturan dan komite audit melaksanakan tugas, tanggungjawabnya sesuai POJK Nomor 55/POJK.04/2015.
{"title":"Pengaruh Fee Audit, Komite Audit, Rotasi Audit Terhadap Kualitas Audit","authors":"Ulfa Lailatul, Merlyana Dwinda Yanthi","doi":"10.26740/akunesa.v10n1.p35-45","DOIUrl":"https://doi.org/10.26740/akunesa.v10n1.p35-45","url":null,"abstract":"Penelitian ini bertujuan mengetahui pengaruh fee audit, komite audit, dan rotasi audit terhadap kualitas audit. Sampel riset berjumlah 255 perusahaan sektor utilitas, transportasi dan infrastruktur yang tercatat di BEI tahun 2014-2018. Metode analisis data menggunakan teknik regresi logistik. Hasil riset membuktikan fee audit dan komite audit berpengaruh positif pada kualitas audit. Sementara, rotasi audit tidak berpengaruh terhadap kualitas audit. Riset membuktikan bahwa kualitas audit dipengaruhi oleh pembayaran fee audit kepada auditor spesialis untuk memberikan assesment sesuai kode etik, sehingga tidak melanggar peraturan dan komite audit melaksanakan tugas, tanggungjawabnya sesuai POJK Nomor 55/POJK.04/2015.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123345217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-30DOI: 10.26740/akunesa.v10n1.p46-56
Izzatul Amami, N. Triani
Penelitian ini bertujuan untuk menganalisis pengaruh audit delay, fee audit, leverage, litigasi, ukuran dan umur perusahaan terhadap pemberian opini audit going concern. Sampel yang digunakan sebanyak 250 data dari perusahaan sektor pertambangan dan sektor infrastruktur, utilitas dan transportasi yang tercatat di BEI pada tahun 2014-2018. Hasil penelitian yang dilakukan dengan analisis regresi logistik dengan SPSS 25 menunjukkan bahwa audit delay, leverage, umur perusahaan dan ukuran perusahaan berpengaruh terhadap opini audit going concern. Sedangkan litigasi dan fee audit tidak berpengaruh terhadap opini audit going concern.
{"title":"Pengaruh Audit Delay, Fee Audit, Leverage, Litigasi, Ukuran dan Umur Perusahaan terhadap Opini Audit Going Concern","authors":"Izzatul Amami, N. Triani","doi":"10.26740/akunesa.v10n1.p46-56","DOIUrl":"https://doi.org/10.26740/akunesa.v10n1.p46-56","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh audit delay, fee audit, leverage, litigasi, ukuran dan umur perusahaan terhadap pemberian opini audit going concern. Sampel yang digunakan sebanyak 250 data dari perusahaan sektor pertambangan dan sektor infrastruktur, utilitas dan transportasi yang tercatat di BEI pada tahun 2014-2018. Hasil penelitian yang dilakukan dengan analisis regresi logistik dengan SPSS 25 menunjukkan bahwa audit delay, leverage, umur perusahaan dan ukuran perusahaan berpengaruh terhadap opini audit going concern. Sedangkan litigasi dan fee audit tidak berpengaruh terhadap opini audit going concern.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124314975","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-30DOI: 10.26740/akunesa.v10n1.p1-9
F. Rohma
Penelitian ini bertujuan untuk membuktikan pengaruh ukuran perusahaan dan konsentrasi kepemilikan terhadap pengungkapan air perusahaan pada perusahaan pertambangan di Indonesia, Malaysia, Singapura, Thailand dan Filipina. Populasi dalam penelitian ini yaitu perusahaan pertambangan yang terdaftar di Bursa Efek masing-masing negara tahun 2018. Metode sampel yang digunakan adalah purposive sampling. Jumlah sampel yang digunakan 41 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan program eviews 10. Hasil penelitian menunjukkan bahwa ukuran perusahaan mempengaruhi pengungkapan air perusahaan sedangkan konsentrasi kepemilikan tidak mempengaruhi pengungkapan air perusahaan.
{"title":"Pengaruh Ukuran Perusahaan dan Konsentrasi Kepemilikan Terhadap Pengungkapan Air Perusahaan (Studi pada Perusahaan Pertambangan di Indonesia, Malaysia, Singapura, Thailand dan Filipina Tahun 2018)","authors":"F. Rohma","doi":"10.26740/akunesa.v10n1.p1-9","DOIUrl":"https://doi.org/10.26740/akunesa.v10n1.p1-9","url":null,"abstract":"Penelitian ini bertujuan untuk membuktikan pengaruh ukuran perusahaan dan konsentrasi kepemilikan terhadap pengungkapan air perusahaan pada perusahaan pertambangan di Indonesia, Malaysia, Singapura, Thailand dan Filipina. Populasi dalam penelitian ini yaitu perusahaan pertambangan yang terdaftar di Bursa Efek masing-masing negara tahun 2018. Metode sampel yang digunakan adalah purposive sampling. Jumlah sampel yang digunakan 41 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan program eviews 10. Hasil penelitian menunjukkan bahwa ukuran perusahaan mempengaruhi pengungkapan air perusahaan sedangkan konsentrasi kepemilikan tidak mempengaruhi pengungkapan air perusahaan.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126129634","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-30DOI: 10.26740/akunesa.v10n1.p24-34
Umi Isnaeni, Yulida Army Nurcahya
This research purposes to observe the result of Earnings Management, Complexity of Company Operations, Solvency, and Audit Opinions on Audit Delay by the object of research is consumer goods industry sector companies in Indonesia on 2017-2019. This research is include in category of explanatory research which will explain the level of each variable and conduct hypothesis testing to explain the correspondence among the variables in this research. The approachs research is quantitative approach as the data is numbers in the companys financial statements. This research population is Consumer Goods Industry Sector Companies in Indonesia registered on Indonesia Stock Exchange. While, number of samples is 30 corporations in consumer goods industry sector and nominated by purposive sampling technique. The category of data analysis used multiple linear regression analysis using SPSS 23.0 software for windows programs. The existence of substantial result on Audit Delay since the variables of Earnings Management, Complexity of Company Operations, Solvency, and Audit Opinions simultaneously be able to proven in this research. A substantial result is given to Earnings Management on Audit Delay. The Complexity of Company Operations has a substantial positive result on the Audit Delay variable. A substantial negative result is given to Solvency on Audit Delay variable. Meanwhile, Audit Opinions has no substantial result on Audit Delay.
{"title":"Pengaruh Manajemen Laba, Kompleksitas Operasi Perusahaan, Solvabilitas, dan Opini Audit Terhadap Audit Delay Pada Perusahaan Sektor Industri Barang Konsumsi di Indonesia Untuk Tahun 2017-2019","authors":"Umi Isnaeni, Yulida Army Nurcahya","doi":"10.26740/akunesa.v10n1.p24-34","DOIUrl":"https://doi.org/10.26740/akunesa.v10n1.p24-34","url":null,"abstract":"This research purposes to observe the result of Earnings Management, Complexity of Company Operations, Solvency, and Audit Opinions on Audit Delay by the object of research is consumer goods industry sector companies in Indonesia on 2017-2019. This research is include in category of explanatory research which will explain the level of each variable and conduct hypothesis testing to explain the correspondence among the variables in this research. The approachs research is quantitative approach as the data is numbers in the companys financial statements. This research population is Consumer Goods Industry Sector Companies in Indonesia registered on Indonesia Stock Exchange. While, number of samples is 30 corporations in consumer goods industry sector and nominated by purposive sampling technique. The category of data analysis used multiple linear regression analysis using SPSS 23.0 software for windows programs. The existence of substantial result on Audit Delay since the variables of Earnings Management, Complexity of Company Operations, Solvency, and Audit Opinions simultaneously be able to proven in this research. A substantial result is given to Earnings Management on Audit Delay. The Complexity of Company Operations has a substantial positive result on the Audit Delay variable. A substantial negative result is given to Solvency on Audit Delay variable. Meanwhile, Audit Opinions has no substantial result on Audit Delay.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123212856","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-30DOI: 10.26740/akunesa.v10n1.p57-67
Muhammad Nur Bagaskara Firamadhan, P. Pujiono
Penelitian ini bertujuan untuk melihat perbedaan perilaku manajemen laba di industri 3.0 dibandingkan dengan industri 4.0 pada industri manufaktur dan industri bagiannya, industri barang konsumsi, industri dasar, dan aneka industri. Penelitian ini juga meneliti perbedaan perilaku manajemen laba pada industri barang konsumsi, industri dasar, dan aneka industri. Penelitian dilakukan pada industri manufaktur di BEI dengan jumlah sampel 414 data. Hasil penelitian menunjukkan perilaku manajemen laba di industri 3.0 dibandingkan dengan industri 4.0 pada industri manufaktur tidak memiliki perbedaan yang signifikan. Begitu pula pada industri bagiannya, yaitu industri barang konsumsi, industri dasar, dan aneka industri yang menunjukkan tidak terdapat perbedaan yang signifikan. Sementara itu, penelitian ini menunjukkan adanya perbedaan perilaku manajemen laba antara industri barang konsumsi, industri dasar, dan aneka industri. Berdasarkan hasil tersebut, dapat disimpulkan bahwa industri 4.0 tidak mempengaruhi perilaku manajemen laba pada industri manufaktur.
{"title":"Analisis Perbandingan Manajemen Laba Di Era Industri 3.0 Dengan Era Industri 4.0 Pada Industri Manufaktur","authors":"Muhammad Nur Bagaskara Firamadhan, P. Pujiono","doi":"10.26740/akunesa.v10n1.p57-67","DOIUrl":"https://doi.org/10.26740/akunesa.v10n1.p57-67","url":null,"abstract":"Penelitian ini bertujuan untuk melihat perbedaan perilaku manajemen laba di industri 3.0 dibandingkan dengan industri 4.0 pada industri manufaktur dan industri bagiannya, industri barang konsumsi, industri dasar, dan aneka industri. Penelitian ini juga meneliti perbedaan perilaku manajemen laba pada industri barang konsumsi, industri dasar, dan aneka industri. Penelitian dilakukan pada industri manufaktur di BEI dengan jumlah sampel 414 data. Hasil penelitian menunjukkan perilaku manajemen laba di industri 3.0 dibandingkan dengan industri 4.0 pada industri manufaktur tidak memiliki perbedaan yang signifikan. Begitu pula pada industri bagiannya, yaitu industri barang konsumsi, industri dasar, dan aneka industri yang menunjukkan tidak terdapat perbedaan yang signifikan. Sementara itu, penelitian ini menunjukkan adanya perbedaan perilaku manajemen laba antara industri barang konsumsi, industri dasar, dan aneka industri. Berdasarkan hasil tersebut, dapat disimpulkan bahwa industri 4.0 tidak mempengaruhi perilaku manajemen laba pada industri manufaktur.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130467577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-27DOI: 10.26740/akunesa.v9n3.p99-110
Audry Regita Pramesti, Putri Wulanditya
Perkembangan kasus kecurangan akuntansi dapat disebabkan oleh faktor yang berasal dari individu maupun organisasi. Tinggi rendahnya moralitas individu serta kesesuaian kompensasi yang diberikan oleh perusahaan dapat memengaruhi terjadinya kecurangan akuntansi. Penelitian ini menguji pengaruh moralitas individu dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi dengan menggunakan desain eksperimen faktorial 2x2 between subject. Partisipan penelitian ini sebanyak 84 mahasiswa akuntansi STIE Perbanas Surabaya. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara individu yang memiliki moralitas tinggi dan individu yang memiliki moralitas rendah terhadap kecenderungan melakukan kecurangan akuntansi. Namun, tidak terdapat perbedaan antara individu yang memperoleh kompensasi yang sesuai dan individu yang memperoleh kompensasi tidak sesuai terhadap kecenderungan melakukan kecurangan akuntansi. Selain itu, penelitian ini membuktikan bahwa terdapat interaksi antara moralitas individu dan kesesuaian kompensasi dalam memegaruhi kecenderungan kecurangan akuntansi.
{"title":"Studi Eksperimen: Moralitas Individu, Kesesuaian Kompensasi, dan Kecenderungan Kecurangan Akuntansi","authors":"Audry Regita Pramesti, Putri Wulanditya","doi":"10.26740/akunesa.v9n3.p99-110","DOIUrl":"https://doi.org/10.26740/akunesa.v9n3.p99-110","url":null,"abstract":"Perkembangan kasus kecurangan akuntansi dapat disebabkan oleh faktor yang berasal dari individu maupun organisasi. Tinggi rendahnya moralitas individu serta kesesuaian kompensasi yang diberikan oleh perusahaan dapat memengaruhi terjadinya kecurangan akuntansi. Penelitian ini menguji pengaruh moralitas individu dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi dengan menggunakan desain eksperimen faktorial 2x2 between subject. Partisipan penelitian ini sebanyak 84 mahasiswa akuntansi STIE Perbanas Surabaya. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara individu yang memiliki moralitas tinggi dan individu yang memiliki moralitas rendah terhadap kecenderungan melakukan kecurangan akuntansi. Namun, tidak terdapat perbedaan antara individu yang memperoleh kompensasi yang sesuai dan individu yang memperoleh kompensasi tidak sesuai terhadap kecenderungan melakukan kecurangan akuntansi. Selain itu, penelitian ini membuktikan bahwa terdapat interaksi antara moralitas individu dan kesesuaian kompensasi dalam memegaruhi kecenderungan kecurangan akuntansi.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127434927","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-17DOI: 10.26740/akunesa.v10n1.p92-102
Rima Rifana, Dian Anita Nuswantara
Tujuan penelitian berikut untuk mengetahui pengaruh intellectual capital yang mencakup capital employed, human capital, structural capital terhadap nilai perusahaan. Populasi yang digunakan adalah perusahaan manufaktur subsektor food and beverages yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Melalui metode purposive sampling, didapati 46 perusahaan yang memenuhi kriteria. Jenis penelitian yang dipakai ialah penelitian kuantitatif melalui analisis regresi linier berganda sebagai alat ujinya. Hasil penelitian membuktikkan bahwasanya Capital Employed dan Human Capital tidak mempengaruhi nilai perusahaan. Sementara itu, Structural Capital mempengaruhi nilai perusahaan.
{"title":"Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Pada Perusahaan Food and Beverages yang Terdaftar di BEI 2015-2018","authors":"Rima Rifana, Dian Anita Nuswantara","doi":"10.26740/akunesa.v10n1.p92-102","DOIUrl":"https://doi.org/10.26740/akunesa.v10n1.p92-102","url":null,"abstract":"Tujuan penelitian berikut untuk mengetahui pengaruh intellectual capital yang mencakup capital employed, human capital, structural capital terhadap nilai perusahaan. Populasi yang digunakan adalah perusahaan manufaktur subsektor food and beverages yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Melalui metode purposive sampling, didapati 46 perusahaan yang memenuhi kriteria. Jenis penelitian yang dipakai ialah penelitian kuantitatif melalui analisis regresi linier berganda sebagai alat ujinya. Hasil penelitian membuktikkan bahwasanya Capital Employed dan Human Capital tidak mempengaruhi nilai perusahaan. Sementara itu, Structural Capital mempengaruhi nilai perusahaan.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128359674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-17DOI: 10.26740/akunesa.v10n1.p81-91
Madha Sugeng Saputri
Tujuan penelitian ini yaitu mengetahui pengaruh jenis kelamin, usia, dan tenure CEO terhadap manajemen laba. Populasi yang digunakan yakni perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia. Terdapat 35 perusahaan yang menjadi sampel penelitian selama periode 2016-2018, berdasar metode kuantitatif dengan teknik purposive sampling. Penelitian ini menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan usia CEO dan tenure CEO berpengaruh pada manajemen laba, sedangkan jenis kelamin CEO tidak berpengaruh pada manajemen laba.
{"title":"Pengaruh Jenis Kelamin, Usia Dan Tenure Ceo (Chief Executive Officers) Terhadap Praktik Manajemen Laba","authors":"Madha Sugeng Saputri","doi":"10.26740/akunesa.v10n1.p81-91","DOIUrl":"https://doi.org/10.26740/akunesa.v10n1.p81-91","url":null,"abstract":"Tujuan penelitian ini yaitu mengetahui pengaruh jenis kelamin, usia, dan tenure CEO terhadap manajemen laba. Populasi yang digunakan yakni perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia. Terdapat 35 perusahaan yang menjadi sampel penelitian selama periode 2016-2018, berdasar metode kuantitatif dengan teknik purposive sampling. Penelitian ini menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan usia CEO dan tenure CEO berpengaruh pada manajemen laba, sedangkan jenis kelamin CEO tidak berpengaruh pada manajemen laba.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123808636","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-17DOI: 10.26740/akunesa.v10n1.p68-80
Monika Dyah Novy Larashati, Hariyati Hariyati
This study aims to analyze the relationship of innovation strategies on business performance with financial literacy as an intervening variable in bag and luggage SMEs in Sidoarjo Tanggulangin. The independent variable used in this study is an innovation strategy with product innovation and process innovation. This study uses a purposed sampling method with a total sample of 100 bag and luggage craftsman SMEs in Sidoarjo Tanggulangin. The analytical method used is a questionnaire with a validity and reliability test and multiple linear regression analysis.The results of this study indicate that innovation strategies affect business performance, and financial literacy. Financial literacy affects business performance, but financial literacy cannot interfere with the relationship betweeninnovation strategy and business performance.
{"title":"Pengaruh Strategi Inovasi Terhadap Kinerja Bisnis Dengan Literasi Keuangan Sebagai Variabel Intervening Pada Ukm Tas dan Koper Tanggulangin Sidoarjo","authors":"Monika Dyah Novy Larashati, Hariyati Hariyati","doi":"10.26740/akunesa.v10n1.p68-80","DOIUrl":"https://doi.org/10.26740/akunesa.v10n1.p68-80","url":null,"abstract":"This study aims to analyze the relationship of innovation strategies on business performance with financial literacy as an intervening variable in bag and luggage SMEs in Sidoarjo Tanggulangin. The independent variable used in this study is an innovation strategy with product innovation and process innovation. This study uses a purposed sampling method with a total sample of 100 bag and luggage craftsman SMEs in Sidoarjo Tanggulangin. The analytical method used is a questionnaire with a validity and reliability test and multiple linear regression analysis.The results of this study indicate that innovation strategies affect business performance, and financial literacy. Financial literacy affects business performance, but financial literacy cannot interfere with the relationship betweeninnovation strategy and business performance.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123344386","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：