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Pengaruh Debt To Equity Ratio, Current Ratio, Business Risk, Firm Size, Book Value Terhadap Harga Saham (Studi Kasus Pada Sektor Industri Dasar dan Kimia)
Pub Date : 2021-05-05 DOI: 10.25181/esai.v13i2.1303
Hantono Hantono, Ike Rukmana Sari, Chiquita Chiquita, Levina Levina, Monica Gloriana, Sabaryanti Sabaryanti
This study aims to examine the effect of Debt To Equity Ratio, Current Ratio, Business Risk, Firm Size, and Book Value on Stock Prices in companies in the Basic and Chemical Industry sector. This research is quantitative descriptive. The results showed that simultaneously Debt To Equity Ratio, Current Ratio, Business Risk, Firm Size, and Book Value variables had a significant effect on stock prices. Partially, Business Risk variables that use ROE ratios have a significant effect on stock prices. Whereas, the Debt To Equity Ratio, Current Ratio, Firm Size, and Book Value variables do not have a significant effect on stock prices.Keywords: Debt to equity ratio, Current ratio, Business risk, Firm size, Book Value and Stock price.
本研究旨在检视负债权益比率、流动比率、经营风险、公司规模及帐面价值对基础及化工行业公司股价的影响。这项研究是定量描述性的。结果表明,负债权益比、流动比率、经营风险、企业规模和账面价值变量同时对股价有显著影响。部分地,使用ROE比率的商业风险变量对股票价格有显著影响。而负债权益比、流动比率、公司规模和账面价值变量对股价没有显著影响。关键词:负债权益比,流动比率,经营风险,企业规模,账面价值,股票价格。
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引用次数: 1
Analisis Implementasi Perencanaan Audit Laporan Keuangan Berdasarkan Standar Profesional Akuntan Publik pada KAP FAR 分析基于FAR KAP的公共会计专业标准,计划审计报告的执行
Pub Date : 2021-01-25 DOI: 10.25181/esai.v15i1.2398
Dimas Febri Ardiansah, Irawan Irawan, Nurmala Nurmala
This writing aims to analyze the audit planning of KAP FAR's financial statements, whether it is in accordance with the Professional Standards of Public Accountants (SPAP). If it is appropriate to find out whether KAP FAR implements kap far financial statement audit planning. In the preparation of this final task the author uses qualitative methods and the type of data used is primary data. The results of the discussion of this final task show that KAP FAR makes audit planning papers in accordance with the Professional Standards of Public Accountants (SPAP). However, there are some that are not implemented by KAP FAR, namely analytical procedure working paper, audit team personnel, and audit risk setting.
本文旨在分析KAP FAR财务报表的审计规划是否符合《公共会计师职业准则》(SPAP)。是否合适查明KAP FAR是否实施了KAP FAR财务报表审计计划。在准备这个最后的任务,作者使用定性的方法和使用的数据类型是原始数据。最后一项任务的讨论结果表明,KAP FAR按照公共会计师专业准则(SPAP)制作审计计划文件。然而,还有一些是KAP FAR没有实现的,即分析程序工作文件、审核组人员和审计风险设置。
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引用次数: 0
Penentuan Sampling Audit Menggunkan Metode Monetary Unit Sampling (MUS) pada Akun Beban Operasional PT ABC oleh KAP EFG 审计抽样法使用PT . ABC操作负载计算的抽样单位(MUS)来确定审计方法
Pub Date : 2021-01-25 DOI: 10.25181/esai.v15i1.2396
R. Rismawati, Nurmala Nurmala, M. Maryani
This study aims to find out how to determine audit sampling conducted by KAP EFG & Partners on PT ABC's 2019 income statement, especially on the operating expense account. One of the procedures implemented by the auditor is conducting a Test Of Detail (TOD), the steps used by the auditor to carry out the procedure are audit sampling using the monetary unit sampling method. The data collection method used in the preparation of this final project is a documentation method in the form of financial reports, general ledger, and journal vouchers. The data analysis method used is a quantitative method. Based on the results and discussion, the authors conclude that there are 6 items that can be sampled with the number of each item being 1 transaction with an interval of Rp. 218,963.943.
本研究旨在找出如何确定KAP EFG & Partners对PT ABC 2019年损益表,特别是营业费用账户进行的审计抽样。注册会计师实施的程序之一是进行细节测试(TOD),注册会计师执行该程序的步骤是使用货币单位抽样方法进行审计抽样。在准备这个期末项目中使用的数据收集方法是一种以财务报告、总分类账和日记账凭证为形式的文件化方法。使用的数据分析方法是一种定量方法。根据结果和讨论,作者得出可以抽样的项目有6个,每个项目的数量为1个交易,间隔为Rp. 218,963.943。
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引用次数: 0
ANALISIS AKUNTANSI ASET TETAP PADA KOPERASI HMS HMS合作社的固定资产会计分析
Pub Date : 2021-01-25 DOI: 10.25181/esai.v15i1.2397
Hasanudin Hasanudin, Irawan Irawan, Dian Nirmala Dewi
Fixed assets have an important role for the smooth running of cooperative operations. Proper policy in the treatment of fixed asset accounting is needed in maximizing that important role. Users of financial statements urgently need information in accordance with the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) so that an analysis of fixed asset treatment needs to be done to ensure whether the treatment of fixed assets has been in accordance with the ETAP SAK. The data used is secondary data consisting of the financial statements (balance sheet) of THE HMS Cooperative in 2018, data on ownership of the 2018 HMS Cooperative fixed assets (list of equipment, vehicles and furniture) along with the list of depreciation of cooperative fixed assets 2018. In data analysis the methods used are qualitative and quantitative methods. Based on the results of the analysis, it can be concluded that the fixed assets in the HMS Cooperative have been in accordance with SAK ETAP No. 15. In the recognition of fixed assets, cooperatives recognize the type of fixed assets by means of their acquisition, namely by cash purchase. Hms's cooperative fixed assets are depreciated using the straight line method.  In termination, the HMS Co-operative has never stopped its fixed assets. HMS cooperative complies with SAK ETAP in its presentation, where fixed assets are presented in the balance sheet. However, HMS Cooperative does not disclose fixed assets because the cooperative does not make CALK
固定资产对合作经营的顺利进行有着重要的作用。为了最大限度地发挥这一重要作用,需要在处理固定资产会计方面采取适当的政策。财务报表使用者迫切需要符合《无公共责任主体财务会计准则》(SAK ETAP)的信息,因此需要对固定资产的处理进行分析,以确保固定资产的处理是否已按照ETAP SAK的要求进行。使用的数据为二手数据,包括HMS合作社2018年财务报表(资产负债表)、HMS合作社2018年固定资产所有权数据(设备、车辆和家具清单)以及合作社2018年固定资产折旧清单。在数据分析中,使用的方法有定性和定量两种。根据分析结果,可以得出HMS合作社的固定资产已符合SAK ETAP No. 15。在固定资产的确认中,合作社以固定资产的取得方式,即现金购买方式,确认固定资产的类型。Hms的合作固定资产采用直线法折旧。在终止时,HMS合作社从未停止其固定资产。HMS合作社在其报告中遵守SAK ETAP,其中固定资产在资产负债表中报告。然而,HMS合作社没有披露固定资产,因为合作社不做CALK
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引用次数: 0
Penerapan PSAK 10 Tentang Penyajian Laporan Keuangan pada Transaksi Valuta Asing untuk Menunjang Kewajaran Laporan Keuangan PT JFI PSAK 10在国外价值交易中应用财务报表,以支持PT JFI财务报表的公正性
Pub Date : 2021-01-25 DOI: 10.25181/esai.v15i1.2393
Dhela Fajar Pratiwi, Endang Asliana, Nurmala Nurmala
Foreign exchange transactions are transactions related to foreign currencies, where the exchange rate at any time will rapidly change in value, this is what often becomes a problem and causes foreign exchange differences. This writing aims to determine the accounting treatment of sales transactions, purchases related to PT JFI’s foreign exchange, and to find out the fairness of the financial statements. The secondary company data used by the author is PT JFI's 2019 financial report, data on changes in the closing exchange rate on December 31, 2019, a list of the total cash, receivables, and debts of USD and EURO in 2019.  The results of this paper state that, the accounting treatment of foreign exchange differences in PT JFI's financial statements is not in accordance with PSAK 10, and the foreign exchange difference at PT JFI also causes the amount of profit in the financial statements not to show the actual situation, thus affecting audit income on the fairness of the financial statements.
外汇交易是与外币有关的交易,其中汇率随时会迅速变化,这是经常成为问题并导致外汇差异的原因。本文旨在确定与PT JFI外汇相关的销售交易、采购的会计处理,并找出财务报表的公平性。作者使用的二级公司数据是PT JFI 2019年财务报告,2019年12月31日收盘汇率变动数据,2019年美元和欧元现金总额、应收账款和债务清单。本文的研究结果表明,PT JFI财务报表中外汇差异的会计处理不符合PSAK 10的规定,并且PT JFI的外汇差异也导致财务报表中的利润金额未显示实际情况,从而影响审计收入对财务报表的公平性。
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引用次数: 0
Evaluasi Penyajian dan Pengungkapan Piutang Pihak Berelasi Berdasarkan PSAK 7 antara PT IM dengan PT KA 分配评估和各方应收账款根据PT IM和PT KA之间的PSAK 7进行调节
Pub Date : 2021-01-25 DOI: 10.25181/esai.v15i1.2395
Riska Puji Astuti, Nurmala Nurmala, Eksa Ridwansyah
PT IM is a subsidiary of PT KA engaged in Kwh Meter industry. PT KA purchases inventory of trade goods to PT IM which is used to meet the needs of the company's operational activities.  The recording carried out by PT IM regarding the sale to the parties in this case is that PT KA must pay attention to the provisions stipulated in the Statement of Financial Accounting Standards (PSAK) No.7 regarding the parties concerned. The purpose of this writing is to evaluate whether the presentation and disclosure of receivables of parties related to PT IM has been in accordance with PSAK No.7. The data analysis method used is a qualitative analysis method. Based on the results and discussions, the author concluded that PT IM has not fully implemented the ministry stipulated in PSAK No.7 in terms of presentation and disclosure of receivable parties. 
PT IM是PT KA的子公司,从事Kwh Meter行业。PT KA向PT IM采购贸易货物库存,用于满足公司经营活动的需要。PT IM对本案例中各方的销售进行的记录是PT KA必须注意财务会计准则(PSAK) No.7中关于有关各方的规定。撰写本文的目的是评估与PT IM相关的各方应收款的列报和披露是否符合PSAK No.7的要求。采用的数据分析方法是定性分析方法。根据结果和讨论,笔者认为PT IM在应收账款的列报和披露方面没有完全执行PSAK No.7的规定。
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引用次数: 0
Memprediksi Perkembangan Pendapatan pada Koperasi KW Dengan Metode Tren 用趋势方法预测KW合作社的收入发展
Pub Date : 2021-01-25 DOI: 10.25181/esai.v15i1.2394
Hadi Gustara, Irawan Irawan, Evi Yuniarti
This study aims to determine and predict the development of cooperative income and determine the trend method that has a relatively small risk of error to be used in analyzing and comparing the income prediction with the actual data. The type of data used is secondary data. The data collection method used is the documentation method. The documentation collected is in the form of monthly cooperative income reports from January to December 2019. The data analysis method used is quantitative and qualitative methods. The results of the discussion of this final project show that in the period January to December 2019 cooperative income has increased and decreased. The percentage of total increase and decrease in income from savings and loan services is more stable than the percentage of income from the procurement of goods and services which is volatile. The trend method which has a small risk of error in analyzing savings and loan service income is the quadratic method, while the exponential method is used for income from the procurement of goods and services
本研究旨在确定和预测合作社收入的发展情况,并确定误差风险相对较小的趋势方法,用于收入预测与实际数据的分析和比较。使用的数据类型是辅助数据。使用的数据收集方法是文档法。收集的文件以2019年1月至12月每月合作社收入报告的形式提供。数据分析方法采用定量和定性相结合的方法。本次期末项目讨论结果显示,2019年1 - 12月合作社收入有增有减。来自储蓄和贷款服务的收入占总增减的百分比比来自采购货物和服务的收入占不稳定的百分比更稳定。在分析储蓄贷款服务收入时,趋势法采用二次法,其误差风险较小,而在分析购买商品和服务的收入时采用指数法
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引用次数: 0
Prediksi Potensi Kebangkrutan Menggunakan Metode Analisis Altman Z-Score, Springate Score dan Zmijewski Score pada PT XYZ 对潜在破产的预测使用了对PT XYZ Altman Z-Score, Springate Score和Zmijewski Score的分析方法
Pub Date : 2020-07-25 DOI: 10.25181/esai.v14i2.2389
Bella Jelina Putri, Eksa Ridwansyah, Arif Makhsun
This final task report aims to find out the potential for bankruptcy in PT XYZ by using the Altman Z-Score, Springate Score, and Zmijewski Score analysis methods. The analysis method used in compiling this final task report is a quantitative method because the research is done by way of analysis based on numbers and data that have been obtained. Based on the results of the discussion can be concluded from the results of the analysis of predictions of potential bankruptcy using the altman Z-Score, Springate Score, and Zmijewski Score analysis methods that PT XYZ during the period 2016 - 2018 is in the danger zone or included in the criteria of companies that are potentially bankrupt. However, PT XYZ can still carry out its company's operations and PT XYZ strives to improve its financial condition. 
这个最后的任务报告旨在通过使用Altman Z-Score, Springate Score和Zmijewski Score分析方法,找出PT XYZ破产的可能性。在编写这个最终任务报告中使用的分析方法是定量的方法,因为研究是通过基于已经获得的数字和数据的分析方式来完成的。根据讨论的结果,可以从使用altman Z-Score, Springate Score和Zmijewski Score分析方法对潜在破产预测的分析结果中得出结论,PT XYZ在2016 - 2018年期间处于危险区域或包含在潜在破产公司的标准中。然而,PT XYZ仍然可以执行其公司的业务,PT XYZ努力改善其财务状况。
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引用次数: 0
Pengakuan, Pengukuran, Dan Penyajian Aset Biologis pada PT. XYZ (Peternakan Sapi) PT. XYZ(奶牛场)生物资产的识别、测量和展示
Pub Date : 2020-07-25 DOI: 10.25181/esai.v14i2.2390
Lutfi Bimantoro, Irawan Irawan, Destia Pentiana
Final Project Report aims to explain whether the recognition, measurement and presentation of biological assets at PT XYZ is in accordance with the accounting standards set by PSAK No. 69. The source of data for writing this final project report is secondary data using the documentation data collection method. The data analysis method used by the author in preparing the final project report is a descriptive method with a quantitative approach. The author discusses the recognition, measurement, and presentation of biological assets at PT. XYZ whether it is in accordance with accounting standards in force in Indonesia, namely PSAK No.69. There are differences in recognition, measurement and presentation according to PT. XYZ and PSAK No.69 must be adjusted.
最终项目报告旨在解释XYZ PT生物资产的确认、计量和列报是否符合PSAK第69号制定的会计准则。撰写这篇期末项目报告的数据来源是二手数据,使用文档数据收集方法。作者在准备最终项目报告时使用的数据分析方法是一种定量方法的描述性方法。笔者讨论了PT. XYZ生物资产的确认、计量和列报是否符合印尼现行会计准则PSAK No.69。根据PT. XYZ和PSAK No.69在识别、计量和列报方面存在差异,必须进行调整。
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引用次数: 0
Keakuratan Metode Black Bunch Count (Bbc) dalam Estimasi Produksi Tandan Buah Segar (Tbs) pada PT Gawi Bahandep Sawit Mekar 黑组方法的准确性(Bbc)估计PT Gawi Bahandep Sawit的新鲜水果串产量(Tbs)
Pub Date : 2020-07-25 DOI: 10.25181/esai.v14i2.2391
Rizkya Ramadha Putri, Rusmianto Rusmianto, Arif Makhsun
The BBC method used by the corporation does not show a good level of accuracy so there is still a difference (difference) in the bbc's TBS production output with the actual production results that occur (realization) during harvest. The purpose of this final task is to find out the accuracy of the BBC methods in the period January, February, March and April used by PT GBSM.  The data analysis method used in this study is comparative analysis with the analysis tool, the Paired Sample T-test. The sampling technique in this study is a Stratified Random Sampling technique with samples taken amounting to 144 samples consisting of 10 afdeling in PT GBSM Estate 2.  The results of this study stated that in January and February the BBC method was inaccurate in estimating TBS production results at PT GBSM, while in March and April the BBC method was accurate in estimating TBS production results in PT GBSM. 
该公司使用的BBC方法没有显示出很好的准确性,因此BBC的TBS生产输出与收获期间发生的实际生产结果(实现)仍然存在差异。这个最后的任务的目的是找出BBC方法在1月,2月,3月和4月期间使用PT GBSM的准确性。本研究采用的数据分析方法为对比分析,分析工具为配对样本t检验。本研究的抽样技术是分层随机抽样技术,在PT GBSM Estate 2中抽取了144个样本,其中10个样本。本研究结果表明,在1月和2月,BBC方法对PT GBSM的TBS生产结果估计不准确,而在3月和4月,BBC方法对PT GBSM的TBS生产结果估计准确。
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引用次数: 0
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Jurnal Ilmiah Esai
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