Pub Date : 2023-02-28DOI: 10.54408/jabter.v2i3.168
Kevin Jonathan, S. Purwaningsih
This study aims to examine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR) on Firm Value. The object of this research is the transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This research method uses a quantitative approach with a total sample of 60 companies and the analytical tool uses SPSS 25. The results show that partially the variables ROA, CR have a positive and significant effect on firm value as measured using Price Book Value (PBV), but DER has a significant negative effect on firm value.
{"title":"The Effect of Return on Assets, Debt to Equity Ratio and Current Ratio on Firm Value","authors":"Kevin Jonathan, S. Purwaningsih","doi":"10.54408/jabter.v2i3.168","DOIUrl":"https://doi.org/10.54408/jabter.v2i3.168","url":null,"abstract":"This study aims to examine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR) on Firm Value. The object of this research is the transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This research method uses a quantitative approach with a total sample of 60 companies and the analytical tool uses SPSS 25. The results show that partially the variables ROA, CR have a positive and significant effect on firm value as measured using Price Book Value (PBV), but DER has a significant negative effect on firm value.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128239834","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 : 2023-02-28DOI: 10.54408/jabter.v2i3.177
Firli Agusetiawan Shavab, Deti Susilawati, Evi Dora Sembiring, Fuadi Fuadi
This study was conducted to determine the effect of Earning Per Share and DebtTo Equity Ratio on Audit Delay in property companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method uses Purposive Sampling with a quantitative approach. The data analysis methods carried out include: (1) Descriptive statistics, (2) Testing classical assumptions, (3) Multiple linear regression analysis. (4) Double correlation test (5) Coefficient of Determination. (6) Test the Hypothesis (t-test and F-test).Based on the partial test results, it shows that earnings per share have an effect on Audit Delay, and debt to quity ratio has no effect on Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. In simultaneous testing, earnings per share and debt to quity ratio together affect Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. The percentage contribution of the effect of earnings per share and debt to quity ratio on Audit Delay is 17.7%, while the remaining 82.3% can be explained by other factors not examined in this study
{"title":"The Effect of Earnings per Share and Debt to Equity Ratio On Audit Delay","authors":"Firli Agusetiawan Shavab, Deti Susilawati, Evi Dora Sembiring, Fuadi Fuadi","doi":"10.54408/jabter.v2i3.177","DOIUrl":"https://doi.org/10.54408/jabter.v2i3.177","url":null,"abstract":"This study was conducted to determine the effect of Earning Per Share and DebtTo Equity Ratio on Audit Delay in property companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method uses Purposive Sampling with a quantitative approach. The data analysis methods carried out include: (1) Descriptive statistics, (2) Testing classical assumptions, (3) Multiple linear regression analysis. (4) Double correlation test (5) Coefficient of Determination. (6) Test the Hypothesis (t-test and F-test).Based on the partial test results, it shows that earnings per share have an effect on Audit Delay, and debt to quity ratio has no effect on Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. In simultaneous testing, earnings per share and debt to quity ratio together affect Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. The percentage contribution of the effect of earnings per share and debt to quity ratio on Audit Delay is 17.7%, while the remaining 82.3% can be explained by other factors not examined in this study","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123759645","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 : 2023-02-28DOI: 10.54408/jabter.v2i3.175
H. Tannady, Ananta Aditia, Bima Bhadra, Clara Cung
This research was conducted using a quantitative survey method which managed to collect 30 respondents who were students of one private university in Banten. The goal of this study is to evaluate how satisfied customers are with the level of service offered by Libro Café, a café that is housed within a university. The first and ninth indicators are both in quadrant I, which represents areas that are very important yet nevertheless perform poorly. This cafe should pay attention to and develop these two aspects so that customers can feel satisfied with the queuing system and the friendliness of Libro cashiers and baristas. Then in quadrant II, there are the second and third indicators which discuss the payment system or payment methods and the cafe area's cleanliness. Being in the second quadrant denotes significant relevance and performance. It is advised that the café continue with this because it is a very wonderful thing. It is in quadrant III, which indicates that its importance and performance are modest, there is the tenth indicator. This indicator discusses Libro café, which sells products at reasonable and affordable prices. Even though the urgency level is not that important, this indication needs to be taken into account and developed because it is a part of quadrant III. Last but not least, quadrant IV, which is low in relevance but high in performance, there are indicators 4 to 8, which are in this quadrant IV. This is also a good thing.
{"title":"Analysis of Service Quality to Increase Customer Satisfaction of Libro Café","authors":"H. Tannady, Ananta Aditia, Bima Bhadra, Clara Cung","doi":"10.54408/jabter.v2i3.175","DOIUrl":"https://doi.org/10.54408/jabter.v2i3.175","url":null,"abstract":"This research was conducted using a quantitative survey method which managed to collect 30 respondents who were students of one private university in Banten. The goal of this study is to evaluate how satisfied customers are with the level of service offered by Libro Café, a café that is housed within a university. The first and ninth indicators are both in quadrant I, which represents areas that are very important yet nevertheless perform poorly. This cafe should pay attention to and develop these two aspects so that customers can feel satisfied with the queuing system and the friendliness of Libro cashiers and baristas. Then in quadrant II, there are the second and third indicators which discuss the payment system or payment methods and the cafe area's cleanliness. Being in the second quadrant denotes significant relevance and performance. It is advised that the café continue with this because it is a very wonderful thing. It is in quadrant III, which indicates that its importance and performance are modest, there is the tenth indicator. This indicator discusses Libro café, which sells products at reasonable and affordable prices. Even though the urgency level is not that important, this indication needs to be taken into account and developed because it is a part of quadrant III. Last but not least, quadrant IV, which is low in relevance but high in performance, there are indicators 4 to 8, which are in this quadrant IV. This is also a good thing.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122108542","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 : 2023-02-28DOI: 10.54408/jabter.v2i3.164
Edra Arkananta Gultom, Nurafni Eltivia, N. I. Riwajanti
The fluctuation of share prices in a secondary market allows investors/traders to gain profits through the difference in share prices (capital gain). In order to obtain these benefits, it is necessary to analyze before buying shares through fundamental and technical analysis. One of several methods in Technical Analysis is Simple Moving Average Method. This method can predict (forecast) share prices by calculating the moving average of the share price history. Historical share prices can be obtained in real-time using the Web Scrapper technique, so the results are more quickly and accurate. Using the MAPE (Mean Absolute Percent Error) method, the level of accuracy of forecasting can be calculated. As a result, the program could run successfully and display the value of forecasting and the level of accuracy for the entire data tested in LQ45. Besides, forecasting with a value of N = 5 has the highest level of accuracy, reaching 97,6 %, while the lowest one uses the value of N = 30, which is 95,0 %.
{"title":"Shares Price Forecasting Using Simple Moving Average Method and Web Scrapping","authors":"Edra Arkananta Gultom, Nurafni Eltivia, N. I. Riwajanti","doi":"10.54408/jabter.v2i3.164","DOIUrl":"https://doi.org/10.54408/jabter.v2i3.164","url":null,"abstract":"The fluctuation of share prices in a secondary market allows investors/traders to gain profits through the difference in share prices (capital gain). In order to obtain these benefits, it is necessary to analyze before buying shares through fundamental and technical analysis. One of several methods in Technical Analysis is Simple Moving Average Method. This method can predict (forecast) share prices by calculating the moving average of the share price history. Historical share prices can be obtained in real-time using the Web Scrapper technique, so the results are more quickly and accurate. Using the MAPE (Mean Absolute Percent Error) method, the level of accuracy of forecasting can be calculated. As a result, the program could run successfully and display the value of forecasting and the level of accuracy for the entire data tested in LQ45. Besides, forecasting with a value of N = 5 has the highest level of accuracy, reaching 97,6 %, while the lowest one uses the value of N = 30, which is 95,0 %.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125022402","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 : 2023-02-28DOI: 10.54408/jabter.v2i3.182
Indah Rahayu
This study aims to identify the procedures or administrative requirements for non-capitation claims at the BPJS Health Branch Serang. The research method used to address the research question is descriptive method. The data sources used are primary data and secondary data. The primary data collected for this final project report is the result of interviews with the employees. The secondary data is obtained by utilizing processed data owned by my internship site, which is the Social Health Insurance Provider Agency (BPJS) Health Main Branch Serang. The research findings show that the administration of non-capitation claims at the BPJS Health Main Branch Serang is well-structured and organized.
{"title":"Administrative System and Procedures for Non-Capitation Fund Claims at The Social Security Administration Agency (BPJS) Health Branch Serang","authors":"Indah Rahayu","doi":"10.54408/jabter.v2i3.182","DOIUrl":"https://doi.org/10.54408/jabter.v2i3.182","url":null,"abstract":"This study aims to identify the procedures or administrative requirements for non-capitation claims at the BPJS Health Branch Serang. The research method used to address the research question is descriptive method. The data sources used are primary data and secondary data. The primary data collected for this final project report is the result of interviews with the employees. The secondary data is obtained by utilizing processed data owned by my internship site, which is the Social Health Insurance Provider Agency (BPJS) Health Main Branch Serang. The research findings show that the administration of non-capitation claims at the BPJS Health Main Branch Serang is well-structured and organized.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123141910","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 : 2023-02-28DOI: 10.54408/jabter.v2i3.160
Erycha Puspitasari, Nurafni Eltivia, N. I. Riwajanti
This research aims to analyze inventory forecasting using the weighted moving average method and then compare the trading companies' patterns. The research method used is quantitative descriptive with secondary data of inventory in the period 2018-2022 which provide quarterly. This research uses the weighted moving average method to calculate forecasting of inventory by Microsoft Excel data analysis techniques. This research shows the highest inventory forecasting on PT Sumber Alfaria Trijaya Tbk (AMRT) occurs in the first quarter of 2023 with the amount of 10.537.541 and the lowest forecasting occurs in the second quarter in 2023 with the amount of 10.431.677. The highest inventory forecasting on PT Erajaya Swasembada Tbk (ERAA) occurs in the second quarter of 2023 with the amount of 6.443.525 and the lowest forecasting in the fourth quarter of 2023 with the amount of 6.418.659. The highest inventory forecasting on PT United Tractors Tbk (UNTR) occurs in the third quarter of 2023 with the amount of 12.239.422 and the lowest forecasting in the first quarter of 2023 with the amount of 12.050.681. Based on the study's results, the tracking signal value at AMRT was 2,17, ERAA was 0.01, and UNTR was -0.08. The three companies' results prove that the weighted moving average can be used to determine inventory forecasting for the next period because the tracking signal value is still within the control limits of ±4.
本研究的目的是利用加权移动平均法分析库存预测，然后比较贸易公司的模式。使用的研究方法是定量描述性的二手数据，库存在2018-2022期间提供季度。本研究采用加权移动平均法，利用Microsoft Excel数据分析技术进行库存预测计算。本研究显示，PT Sumber Alfaria Trijaya Tbk (AMRT)的库存预测最高发生在2023年第一季度，金额为10.537.541，预测最低发生在2023年第二季度，金额为10.431.677。PT Erajaya Swasembada Tbk (ERAA)的库存预测最高发生在2023年第二季度，金额为6.443.525，最低发生在2023年第四季度，金额为6.418.659。PT United tractor Tbk (UNTR)的库存预测最高出现在2023年第三季度，为12.239.422，最低出现在2023年第一季度，为12.050.681。根据研究结果，AMRT时的跟踪信号值为2,17,ERAA为0.01,UNTR为-0.08。三家公司的结果证明，由于跟踪信号值仍在±4的控制范围内，加权移动平均可以用于确定下一时期的库存预测。
{"title":"Inventory Forecasting Analysis using The Weighted Moving Average Method in Go Public Trading Companies","authors":"Erycha Puspitasari, Nurafni Eltivia, N. I. Riwajanti","doi":"10.54408/jabter.v2i3.160","DOIUrl":"https://doi.org/10.54408/jabter.v2i3.160","url":null,"abstract":"This research aims to analyze inventory forecasting using the weighted moving average method and then compare the trading companies' patterns. The research method used is quantitative descriptive with secondary data of inventory in the period 2018-2022 which provide quarterly. This research uses the weighted moving average method to calculate forecasting of inventory by Microsoft Excel data analysis techniques. This research shows the highest inventory forecasting on PT Sumber Alfaria Trijaya Tbk (AMRT) occurs in the first quarter of 2023 with the amount of 10.537.541 and the lowest forecasting occurs in the second quarter in 2023 with the amount of 10.431.677. The highest inventory forecasting on PT Erajaya Swasembada Tbk (ERAA) occurs in the second quarter of 2023 with the amount of 6.443.525 and the lowest forecasting in the fourth quarter of 2023 with the amount of 6.418.659. The highest inventory forecasting on PT United Tractors Tbk (UNTR) occurs in the third quarter of 2023 with the amount of 12.239.422 and the lowest forecasting in the first quarter of 2023 with the amount of 12.050.681. Based on the study's results, the tracking signal value at AMRT was 2,17, ERAA was 0.01, and UNTR was -0.08. The three companies' results prove that the weighted moving average can be used to determine inventory forecasting for the next period because the tracking signal value is still within the control limits of ±4.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133886950","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 : 2022-11-23DOI: 10.54408/jabter.v2i2.120
M. Aziza, Jaswadi Jaswadi, Nur Indah Riwajanti
This research is applied research that aims to improve the internal control of village financial management by implementing the modeling of the Village Secretary Accounting Information System based on the Business Process Modeling Notation (BPMN). Clean, effective, transparent, and accountable village financial management in Indonesia is currently not guaranteed because the Electronic-Based Government System has not been fully implemented. Village financial management accountability is the main topic discussed today because it relates to global development goals to achieve prosperity. The Village SDGs are a sustainable development goal that must achieve by 2030. Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management encourages villages to implement internal control in village financial management. This research uses the policy research method. The results showed what could apply the policy of using the Village Secretary Accounting Information System modeling based on the Business Process Modeling Notation (BPMN) in Wajak Lor Village. This research is limited to implementing the Village Secretary Accounting Information System modeling based on the Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management. Suggestions for further research are expected to be able to develop an Accounting Information System for village financial management based on Business Process Modeling Notation and develop village financial management applications that can be operated by the Village Secretary and integrated.
{"title":"Modeling and Implementation of the Village Secretary Accounting Information System based on BPMN","authors":"M. Aziza, Jaswadi Jaswadi, Nur Indah Riwajanti","doi":"10.54408/jabter.v2i2.120","DOIUrl":"https://doi.org/10.54408/jabter.v2i2.120","url":null,"abstract":"This research is applied research that aims to improve the internal control of village financial management by implementing the modeling of the Village Secretary Accounting Information System based on the Business Process Modeling Notation (BPMN). Clean, effective, transparent, and accountable village financial management in Indonesia is currently not guaranteed because the Electronic-Based Government System has not been fully implemented. Village financial management accountability is the main topic discussed today because it relates to global development goals to achieve prosperity. The Village SDGs are a sustainable development goal that must achieve by 2030. Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management encourages villages to implement internal control in village financial management. This research uses the policy research method. The results showed what could apply the policy of using the Village Secretary Accounting Information System modeling based on the Business Process Modeling Notation (BPMN) in Wajak Lor Village. This research is limited to implementing the Village Secretary Accounting Information System modeling based on the Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management. Suggestions for further research are expected to be able to develop an Accounting Information System for village financial management based on Business Process Modeling Notation and develop village financial management applications that can be operated by the Village Secretary and integrated.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130143633","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 : 2022-11-23DOI: 10.54408/jabter.v2i2.162
M. Hamdani, Melati Mayang Sekar
In actual life, the efforts to achieve a harmonious balance between work and family life and other activities outside of work are very important. A balance between the both creates good mental health and it is condusive for personal life. Likewise for online motorcycle drivers (ojek online) with work activities that require them to leave home and family. Therefore, the study was conducted to ascertain several influencing factors of work-life balance. Some of the variables studied were Relation-Oriented Leadership Behavior, Personality, and Flexible Time Hours as independent variables and Work-Life Balance as the dependent variable. The object of this research was online motorcycle drivers who worked in Wonosobo Regency and 100 of them were selected as research samples. Through hypotheses testing by applying data processing software of SmartPLS 3, it was concluded that Relation-Oriented Leadership Behavior, Personality, and Flexible Time Hours positively influenced Work-Life Balance. Thus, all research hypotheses were accepted. Therefore, the better Relation-Oriented Leadership Behavior was performed, the better Personality, and the better Flexible Time Hours was implemented, the better Work-Life Balance of online motorcycle drivers in Wonosobo Regency.
{"title":"Some Factors that Influence Work-Life Balance of Workers","authors":"M. Hamdani, Melati Mayang Sekar","doi":"10.54408/jabter.v2i2.162","DOIUrl":"https://doi.org/10.54408/jabter.v2i2.162","url":null,"abstract":"In actual life, the efforts to achieve a harmonious balance between work and family life and other activities outside of work are very important. A balance between the both creates good mental health and it is condusive for personal life. Likewise for online motorcycle drivers (ojek online) with work activities that require them to leave home and family. \u0000Therefore, the study was conducted to ascertain several influencing factors of work-life balance. Some of the variables studied were Relation-Oriented Leadership Behavior, Personality, and Flexible Time Hours as independent variables and Work-Life Balance as the dependent variable. The object of this research was online motorcycle drivers who worked in Wonosobo Regency and 100 of them were selected as research samples.\u0000Through hypotheses testing by applying data processing software of SmartPLS 3, it was concluded that Relation-Oriented Leadership Behavior, Personality, and Flexible Time Hours positively influenced Work-Life Balance. Thus, all research hypotheses were accepted. Therefore, the better Relation-Oriented Leadership Behavior was performed, the better Personality, and the better Flexible Time Hours was implemented, the better Work-Life Balance of online motorcycle drivers in Wonosobo Regency.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129174199","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 : 2022-11-23DOI: 10.54408/jabter.v2i2.149
Evi Dora Sembiring, Deti Susilawati, F. Firli
This study aims to analyze the effect of the audit committee and the external audit on the quality of financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the chemical sub-sector for the period 2018-2021. The data used in this study is secondary data, which comes from the annual report. The sampling technique used is purposive sampling with the number of companies as many as 12 times 4 periods to 48 sample data. Methods of data analysis using SPSS version 26 program, namely descriptive statistics, classical assumption test and multiple regression analysis. The results of this study indicate that partially the Audit Committee has a significant negative effect on the quality of financial reports and External Audit has a positive effect on the quality of reports. Simultaneously, the audit committee and the External Audit have an effect on the quality of financial reports.
{"title":"The Influence of the Audit Committee and External Audit on the Quality of Financial Reports in Manufacturing Companies","authors":"Evi Dora Sembiring, Deti Susilawati, F. Firli","doi":"10.54408/jabter.v2i2.149","DOIUrl":"https://doi.org/10.54408/jabter.v2i2.149","url":null,"abstract":"This study aims to analyze the effect of the audit committee and the external audit on the quality of financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the chemical sub-sector for the period 2018-2021. The data used in this study is secondary data, which comes from the annual report. The sampling technique used is purposive sampling with the number of companies as many as 12 times 4 periods to 48 sample data. Methods of data analysis using SPSS version 26 program, namely descriptive statistics, classical assumption test and multiple regression analysis. The results of this study indicate that partially the Audit Committee has a significant negative effect on the quality of financial reports and External Audit has a positive effect on the quality of reports. Simultaneously, the audit committee and the External Audit have an effect on the quality of financial reports.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115407295","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}
The marketing dashboard is one of the company's barometers that can be used for early warning of the company in marketing operations. This study aims to facilitate the company's management and marketing division for decision-making in marketing operational activities by designing a marketing dashboard. The marketing dashboard, apart from being used for decision-making, can also be used for early warning companies in determining steps in the marketing department. The method used in this research is the Research and Development (R&D) method which uses the Analysis, Design, Development, and Implementation, Evaluation (ADDIE) model to design the marketing dashboard. Collecting data using interviews and documentation at the company. This research produces a marketing dashboard that describes sales position, turnover, and stock turnover. The results of the implementation of the marketing dashboard on PR. Gagak Hitam showed a positive response.
{"title":"Marketing Dashboard as an Early Warning on PR. Gagak Hitam","authors":"Aang Afandi, Nurafni Eltivia, Siti Holifahtus Sakdiyah","doi":"10.54408/jabter.v2i2.140","DOIUrl":"https://doi.org/10.54408/jabter.v2i2.140","url":null,"abstract":"The marketing dashboard is one of the company's barometers that can be used for early warning of the company in marketing operations. This study aims to facilitate the company's management and marketing division for decision-making in marketing operational activities by designing a marketing dashboard. The marketing dashboard, apart from being used for decision-making, can also be used for early warning companies in determining steps in the marketing department. The method used in this research is the Research and Development (R&D) method which uses the Analysis, Design, Development, and Implementation, Evaluation (ADDIE) model to design the marketing dashboard. Collecting data using interviews and documentation at the company. This research produces a marketing dashboard that describes sales position, turnover, and stock turnover. The results of the implementation of the marketing dashboard on PR. Gagak Hitam showed a positive response.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116731793","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}
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