Pub Date : 2023-05-31DOI: 10.35143/jakb.v16i1.5924
Christina SE., M.Si
This study aims to examine the effect of liquidity, solvency, activity, and company size on telecommunications company stock prices on the IDX for the 2017-2021 period. The data collection technique is by purposive sampling method so that 40 companies are obtained. Data analysis used in this study is multiple linear regression analysis with the help of SPSS. The results of this study are the variable activity and company size significantly influence stock prices, but liquidity and solvency do not significantly affect stock prices. Simultaneously liquidity, solvency, activity, and company size significantly affect stock prices
{"title":"Determinan Harga Saham Perusahaan Telekomunikasi","authors":"Christina SE., M.Si","doi":"10.35143/jakb.v16i1.5924","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.5924","url":null,"abstract":"This study aims to examine the effect of liquidity, solvency, activity, and company size on telecommunications company stock prices on the IDX for the 2017-2021 period. The data collection technique is by purposive sampling method so that 40 companies are obtained. Data analysis used in this study is multiple linear regression analysis with the help of SPSS. The results of this study are the variable activity and company size significantly influence stock prices, but liquidity and solvency do not significantly affect stock prices. Simultaneously liquidity, solvency, activity, and company size significantly affect stock prices","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372358","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 : 2023-05-31DOI: 10.35143/jakb.v16i1.5779
Sugeng Riadi, Riri Zelmiyanti
Tujuan penelitian ini adalah untuk mengetahui penilaian soft skills mahasiswa vokasi akuntansi dalam penerapan project-based learning. Penelitian ini merupakan applied research, dengan studi kasus pada mahasiswa D4 Akuntansi Manajerial Politeknik Negeri Batam yang sedang melakukan project-based learning. Pengumpulan data dilakukan secara alami (natural observation), dimana subjek penelitian tidak mengetahuinya. Hasil penelitian menunjukkan bahwa kemampuan attitude, problem solving, komunikasi, time management, leadership, organization skills, kerjasama dan etika sangat baik dan meningkat dalam penerapan project-based learning. Namun, dari sisi disiplin mahasiswa belum cukup baik
{"title":"Soft Skills Mahasiswa Vokasi Akuntansi Dalam Penerapan Project-Based Learning","authors":"Sugeng Riadi, Riri Zelmiyanti","doi":"10.35143/jakb.v16i1.5779","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.5779","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui penilaian soft skills mahasiswa vokasi akuntansi dalam penerapan project-based learning. Penelitian ini merupakan applied research, dengan studi kasus pada mahasiswa D4 Akuntansi Manajerial Politeknik Negeri Batam yang sedang melakukan project-based learning. Pengumpulan data dilakukan secara alami (natural observation), dimana subjek penelitian tidak mengetahuinya. Hasil penelitian menunjukkan bahwa kemampuan attitude, problem solving, komunikasi, time management, leadership, organization skills, kerjasama dan etika sangat baik dan meningkat dalam penerapan project-based learning. Namun, dari sisi disiplin mahasiswa belum cukup baik","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"130 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372311","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}
This research aims to determine the financial condition of various industrial sector companies listed on the Indonesia Stock Exchange for the period 2015-2019, using a purposive sampling method with a total sample of 13 companies. The type of data used is secondary data obtained from the company's financial statements. This study uses 3 models of financial distress analysis, namely the Springate, Grover and CA-Score models. The results of this study indicate that the Springate model predicts that twelve companies are in a state of distress for five consecutive years and one company is in a state that changes from distress to non-distress. The Grover model predicts that four companies are in a state of distress, four companies are in a non-distress condition and five companies are in a fluctuating condition for five consecutive years. The CA-Score model predicts that there are five companies that are in a distress condition, five companies are in a non-distress condition and three companies that are in a fluctuating condition for five consecutive years.
{"title":"Analisis Perbandingan Model Pendeteksi Financial Distress Pada Perusahaan Sektor Aneka Industri","authors":"Ferdawati Ferdawati, Reni Endang Sulastri, Tesa Rahmita","doi":"10.35143/jakb.v16i1.5958","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.5958","url":null,"abstract":"This research aims to determine the financial condition of various industrial sector companies listed on the Indonesia Stock Exchange for the period 2015-2019, using a purposive sampling method with a total sample of 13 companies. The type of data used is secondary data obtained from the company's financial statements. This study uses 3 models of financial distress analysis, namely the Springate, Grover and CA-Score models. The results of this study indicate that the Springate model predicts that twelve companies are in a state of distress for five consecutive years and one company is in a state that changes from distress to non-distress. The Grover model predicts that four companies are in a state of distress, four companies are in a non-distress condition and five companies are in a fluctuating condition for five consecutive years. The CA-Score model predicts that there are five companies that are in a distress condition, five companies are in a non-distress condition and three companies that are in a fluctuating condition for five consecutive years.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372253","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 : 2023-05-31DOI: 10.35143/jakb.v16i1.5848
Ilham Ramadhan Ersyafdi, Rafles Ginting
The purpose of this study is to examine the impact of the COVID-19 pandemic on audit quality from the perspective of Indonesian auditors. This study uses a mixed method which is a combination of qualitative and quantitative approaches. The research instruments used were questionnaires and interviews in which this method is a quantitative data collection technique. While the qualitative approach is in the collection of information that is related to the phenomenon of the study that will be studied based on previous studies. There are five aspects of audit quality studied, namely audit fees, client business continuity assessment, audit procedures, audit personnel, auditor remuneration and auditors are asked to express their approval of statements related to audit quality. A total of 107 responses received can be used. The results of this study state that the COVID-19 pandemic has had a significant impact on audit quality in the opinion of Indonesian auditors. So this research contributes to audit conditions based on the perspective of Indonesian auditors during the COVID-19 pandemic.
{"title":"COVID-19 dan Dampaknya terhadap Audit: Perspektif Auditor di Indonesia","authors":"Ilham Ramadhan Ersyafdi, Rafles Ginting","doi":"10.35143/jakb.v16i1.5848","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.5848","url":null,"abstract":"The purpose of this study is to examine the impact of the COVID-19 pandemic on audit quality from the perspective of Indonesian auditors. This study uses a mixed method which is a combination of qualitative and quantitative approaches. The research instruments used were questionnaires and interviews in which this method is a quantitative data collection technique. While the qualitative approach is in the collection of information that is related to the phenomenon of the study that will be studied based on previous studies. There are five aspects of audit quality studied, namely audit fees, client business continuity assessment, audit procedures, audit personnel, auditor remuneration and auditors are asked to express their approval of statements related to audit quality. A total of 107 responses received can be used. The results of this study state that the COVID-19 pandemic has had a significant impact on audit quality in the opinion of Indonesian auditors. So this research contributes to audit conditions based on the perspective of Indonesian auditors during the COVID-19 pandemic.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372112","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 : 2023-05-31DOI: 10.35143/jakb.v16i1.5857
Pengaruh Budaya, Organisasi Hijau, Manajemen Rantai, Pasokan Hijau, Terhadap Kinerja, Perusahaan Aisyah, Rahmadhina Kustianti, Etty Murwaningsari
Penelitian ini merujuk kepada permasalahan terkait Kinerja Perusahaan yang dipengaruhi berbagai faktor. Dengan meninjau kenyataan yang ada, membangunkan sebuah motivasi bagi peneliti untuk melaksanakan sebuah penelitian atas Kinerja Perusahaan. Adapun alasan peneliti melakukan penelitian ini dikarenakan banyaknya variabel yang dapat berpengaruh terhadap kinerja perusahaan. Selain itu, peneliti ingin mengetahui hubungan antar variabel Budaya Organisasi Hijau, Manajemen Rantai Pasokan Hijau, dan Pemasaran Hijau kepada Kinerja Perusahaan ditambah peneliti menggunakan variabel moderasi dan kontrol yang merupakan Kepemimpinan Lingkungan dan Ukuran Perusahaan dengan Leverage. Peneliti di dalam penelitian ini melaksanakan pengambilan sampel dan menggunakan teori metode analisis untuk mengolah penelitian yang merupakan Ordinary Least Square (OLS) sebagai metode penelitian di dalam penelitian yang dilakukan dan Purposive Sampling sebagai teknik yang digunakan oleh peneliti dalam pengambilan data yang digunakan di dalam penelitian. Penelitian ini menggunakan data yang diambil dari catatan daftar perusahaan di bidang non financial pada BEI tahun 2021 melalui Laporan Tahunan dan Keberlanjutan Perusahaan. Dari penelitian yang sudah dilaksanakan, peneliti menemukan bahwa adanya pengaruh positif signifikan dari variabel Budaya Organisasi Hijau kepada Kinerja Perusahaan, sedangkan tidak terdapat pengaruh kepada kinerja perusahaan dari variabel Manajemen Rantai Pasokan Hijau dan Pemasaran Hijau. Terdapat pengaruh yang tidak besar tetapi signifikan dari variabel Kepemimpinan Lingkungan antara Budaya Organisasi kepada Kinerja Perusahaan tetapi tidak memperkuat atau memperlemah pengaruh Manajemen Rantai Pasokan Hijau dan Pemasaran Hijau terhadap Kinerja Perusahaan.
{"title":"Pengaruh Budaya Organisasi Hijau, Manajemen Rantai Pasokan Hijau Terhadap Kinerja Perusahaan","authors":"Pengaruh Budaya, Organisasi Hijau, Manajemen Rantai, Pasokan Hijau, Terhadap Kinerja, Perusahaan Aisyah, Rahmadhina Kustianti, Etty Murwaningsari","doi":"10.35143/jakb.v16i1.5857","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.5857","url":null,"abstract":"Penelitian ini merujuk kepada permasalahan terkait Kinerja Perusahaan yang dipengaruhi berbagai faktor. Dengan meninjau kenyataan yang ada, membangunkan sebuah motivasi bagi peneliti untuk melaksanakan sebuah penelitian atas Kinerja Perusahaan. Adapun alasan peneliti melakukan penelitian ini dikarenakan banyaknya variabel yang dapat berpengaruh terhadap kinerja perusahaan. Selain itu, peneliti ingin mengetahui hubungan antar variabel Budaya Organisasi Hijau, Manajemen Rantai Pasokan Hijau, dan Pemasaran Hijau kepada Kinerja Perusahaan ditambah peneliti menggunakan variabel moderasi dan kontrol yang merupakan Kepemimpinan Lingkungan dan Ukuran Perusahaan dengan Leverage. Peneliti di dalam penelitian ini melaksanakan pengambilan sampel dan menggunakan teori metode analisis untuk mengolah penelitian yang merupakan Ordinary Least Square (OLS) sebagai metode penelitian di dalam penelitian yang dilakukan dan Purposive Sampling sebagai teknik yang digunakan oleh peneliti dalam pengambilan data yang digunakan di dalam penelitian. Penelitian ini menggunakan data yang diambil dari catatan daftar perusahaan di bidang non financial pada BEI tahun 2021 melalui Laporan Tahunan dan Keberlanjutan Perusahaan. Dari penelitian yang sudah dilaksanakan, peneliti menemukan bahwa adanya pengaruh positif signifikan dari variabel Budaya Organisasi Hijau kepada Kinerja Perusahaan, sedangkan tidak terdapat pengaruh kepada kinerja perusahaan dari variabel Manajemen Rantai Pasokan Hijau dan Pemasaran Hijau. Terdapat pengaruh yang tidak besar tetapi signifikan dari variabel Kepemimpinan Lingkungan antara Budaya Organisasi kepada Kinerja Perusahaan tetapi tidak memperkuat atau memperlemah pengaruh Manajemen Rantai Pasokan Hijau dan Pemasaran Hijau terhadap Kinerja Perusahaan.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"175 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372214","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 : 2023-05-31DOI: 10.35143/jakb.v16i1.5843
Tineke Wehartaty, Jesica Handoko, C. B. H. Yudhanti, Bernadetta Diana Nugraheni
The research object is PT Jimas, a textile waste processing manufacturing company, where PT Jimas is in preparation for ISO 9001:2015 certification. During the COVID 19 pandemic, PT Jimas remained fully operational in accordance with government regulations and underwent changes in procedures and documents in its purchasing cycle. One of the things assessed in ISO 9001: 2015 certification is compliance with the implementation of existing SOPs. Purchasing cycle SOP compliance audit, manufacturing companies can check the conformity of the management system with the audit criteria, namely the required material standards, the company's purchasing management system, supplier requirements and others. This research is expected to contribute to PT Jimas, especially in measuring compliance in the implementation of the purchase cycle SOP, by designing a Purchase Cycle Compliance checklist, starting from the initial supplier selection procedure to paying purchase debts.The research was conducted using descriptive qualitative methods, namely interviews and checking related documents. The results of this study are that PT Jimas is quite compliant in carrying out procedures and using purchasing documents, but in the context of adjusting to changes related to the COVID 19 pandemic, PT Jimas requires socialization of the latest SOP purchasing cycle. The socialization of the implementation of the SOP purchasing cycle is expected to increase PT Jimas' compliance and be useful in preparation for obtaining ISO 9001: 2015 certification.
{"title":"Evaluasi Kepatuhan POS Pembelian Perusahaan Tekstil dalam Persiapan Sertifikasi ISO 9001:2015","authors":"Tineke Wehartaty, Jesica Handoko, C. B. H. Yudhanti, Bernadetta Diana Nugraheni","doi":"10.35143/jakb.v16i1.5843","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.5843","url":null,"abstract":"The research object is PT Jimas, a textile waste processing manufacturing company, where PT Jimas is in preparation for ISO 9001:2015 certification. During the COVID 19 pandemic, PT Jimas remained fully operational in accordance with government regulations and underwent changes in procedures and documents in its purchasing cycle. One of the things assessed in ISO 9001: 2015 certification is compliance with the implementation of existing SOPs. Purchasing cycle SOP compliance audit, manufacturing companies can check the conformity of the management system with the audit criteria, namely the required material standards, the company's purchasing management system, supplier requirements and others. This research is expected to contribute to PT Jimas, especially in measuring compliance in the implementation of the purchase cycle SOP, by designing a Purchase Cycle Compliance checklist, starting from the initial supplier selection procedure to paying purchase debts.The research was conducted using descriptive qualitative methods, namely interviews and checking related documents. The results of this study are that PT Jimas is quite compliant in carrying out procedures and using purchasing documents, but in the context of adjusting to changes related to the COVID 19 pandemic, PT Jimas requires socialization of the latest SOP purchasing cycle. The socialization of the implementation of the SOP purchasing cycle is expected to increase PT Jimas' compliance and be useful in preparation for obtaining ISO 9001: 2015 certification.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372166","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 : 2023-05-31DOI: 10.35143/jakb.v16i1.5793
Teddy Rianto L. Gaol
This study aims to determine the impact of foreign risk factors (geopolitical risk index, Federal Reserve interest rate policy, the rupiah exchange rate against the dollar, S&P 500 index and world oil prices) on the stock market in Indonesia both in aggregate and by sector. This study used Autoregressive-Distributed Lag (ARDL) to analyze long term and short-term relationship dynamics. Empirical results show heterogenous impact of foreign risk factors on the IHSG and sectoral index. In the short-term geopolitical risk index, Federal Reserve interest rate policy, the rupiah exchange rate against the dollar, S&P 500 index and world oil prices impact stock market in Indonesia. In long term, foreign risk factors have relatively low impact on stock market in Indonesia. Geopolitical risks has positive effect the energy sector. US stock market has long-term impact on financial sector. This research is expected to contribute to the financial literature and policy making
{"title":"Pengaruh Risiko Luar Negeri Terhadap Pasar Saham di Indonesia Menggunakan Metode ARDL","authors":"Teddy Rianto L. Gaol","doi":"10.35143/jakb.v16i1.5793","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.5793","url":null,"abstract":"This study aims to determine the impact of foreign risk factors (geopolitical risk index, Federal Reserve interest rate policy, the rupiah exchange rate against the dollar, S&P 500 index and world oil prices) on the stock market in Indonesia both in aggregate and by sector. This study used Autoregressive-Distributed Lag (ARDL) to analyze long term and short-term relationship dynamics. Empirical results show heterogenous impact of foreign risk factors on the IHSG and sectoral index. In the short-term geopolitical risk index, Federal Reserve interest rate policy, the rupiah exchange rate against the dollar, S&P 500 index and world oil prices impact stock market in Indonesia. In long term, foreign risk factors have relatively low impact on stock market in Indonesia. Geopolitical risks has positive effect the energy sector. US stock market has long-term impact on financial sector. This research is expected to contribute to the financial literature and policy making","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372173","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 : 2023-05-31DOI: 10.35143/jakb.v16i1.5852
Kepemilikan Perusahaan, Manajemen Laba, dan Kecurangan, Laporan Keuangan di Indonesia dan Malaysia, Yenny Wati, Mimelientesa Irman, Suharti
Fokus penelitian ini yaitu menguji hubungan antara kepemilikan perusahaan (kepemilikan institusional dan kepemilikan manajemen), kecurangan laporan keuangan, dan manajemen laba. Sumber data sekunder yang dipakai pada penelitian ini diambil dari BEI (Bursa Efek Indonesia) dan KLSE (Bursa Malaysia) untuk tahun 2016-2021. SPSS digunakan untuk pengolahan data dan analisis regresi berganda. Di Indonesia dan Malaysia, kepemilikan perusahaan (kepemilikan institusional dan kepemilikan manajemen) memiliki pengaruh negatif terhadap kecurangan laporan keuangan dan manajemen laba. Berdasarkan ACFE (Association of Certified Fraud Examiners), Indonesia menduduki peringkat kedua dan Malaysia menduduki peringkat keempat di Asia Tenggara dalam hal kecurangan korporasi. Tata kelola pada negara dengan sistem two-tier board semestinya lebih baik daripada negara dengan sistem one-tier board. Indonesia dengan sistem two-tier board justru memiliki tingkat kecurangan laporan keuangan dan manajemen laba lebih besar dari pada di Malaysia yang menganut sistem one-tier board. Sistem pengendalian internal dan pengawasan perusahaan perlu ditingkatkan untuk mengurangi kecurangan dan perilaku oportunistik oleh pihak dalam (internal) maupun pihak luar (eksternal).
{"title":"Kepemilikan Perusahaan, Manajemen Laba, dan Kecurangan Laporan Keuangan di Indonesia dan Malaysia","authors":"Kepemilikan Perusahaan, Manajemen Laba, dan Kecurangan, Laporan Keuangan di Indonesia dan Malaysia, Yenny Wati, Mimelientesa Irman, Suharti","doi":"10.35143/jakb.v16i1.5852","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.5852","url":null,"abstract":"Fokus penelitian ini yaitu menguji hubungan antara kepemilikan perusahaan (kepemilikan institusional dan kepemilikan manajemen), kecurangan laporan keuangan, dan manajemen laba. Sumber data sekunder yang dipakai pada penelitian ini diambil dari BEI (Bursa Efek Indonesia) dan KLSE (Bursa Malaysia) untuk tahun 2016-2021. SPSS digunakan untuk pengolahan data dan analisis regresi berganda. Di Indonesia dan Malaysia, kepemilikan perusahaan (kepemilikan institusional dan kepemilikan manajemen) memiliki pengaruh negatif terhadap kecurangan laporan keuangan dan manajemen laba. Berdasarkan ACFE (Association of Certified Fraud Examiners), Indonesia menduduki peringkat kedua dan Malaysia menduduki peringkat keempat di Asia Tenggara dalam hal kecurangan korporasi. Tata kelola pada negara dengan sistem two-tier board semestinya lebih baik daripada negara dengan sistem one-tier board. Indonesia dengan sistem two-tier board justru memiliki tingkat kecurangan laporan keuangan dan manajemen laba lebih besar dari pada di Malaysia yang menganut sistem one-tier board. Sistem pengendalian internal dan pengawasan perusahaan perlu ditingkatkan untuk mengurangi kecurangan dan perilaku oportunistik oleh pihak dalam (internal) maupun pihak luar (eksternal).","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"114 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372190","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 : 2023-05-31DOI: 10.35143/jakb.v16i1.5841
Etti Ernita Sembiring, M. Syarief, Lily Indrawati, Arry Irawan
Abstrak Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan perusahaan dan keterlambatan penyampaian laporan keuangan terhadap reaksi investor. Penelitian ini juga menguji apakah keterlambatan penyampaian laporan keuangan memediasi pengaruh kinerja keuangan terhadap reaksi investor. Pada tahun 2020, Bursa Efek Indonesia (BEI) mengeluarkan kebijakan stimulus dan relaksasi untuk menjaga stabilitas pasar modal dengan memperpanjang waktu penyampaian laporan keuangan tahunan selama dua bulan dari batas waktu. Namun hingga batas waktu perpanjangan, masih banyak perusahaan yang belum menyampaikan laporan keuangannya. Sampel dalam penelitian ini adalah perusahaan yang terlambat menyampaikan laporan keuangan tahun 2020. Penelitian ini menggunakan alat analisis Warp PLS dan Sobel. Hasil penelitian menunjukkan perusahaan yang terlambat menyampaikan laporan keuangan mengalami kinerja keuangan yang kurang baik. Kinerja keuangan berpengaruh positif terhadap harga saham. Kinerja keuangan berpengaruh negatif terhadap keterlambatan penyampaian laporan keuangan. Keterlambatan penyampaian laporan keuangan memediasi pengaruh kinerja keuangan terhadap harga saham. Efek mediasi yang terjadi adalah mediasi kompetitif. Namun berdasarkan hasil alat analisis SOBEL menunjukkan jika mediasi tersebut tidak signifikan. Kata kunci: kinerja keuangan, keterlambatan penyampaian laporan keuangan, harga saham Abstract This study aims to examine the effect of a company’s financial performance and detain in submitting a financial statement on investor reaction. This study also examines whether the delay in submitting financial statements mediates the effect of financial performance on investor reaction. In 2020, the IDX issued a policy of stimulus and relaxation in maintaining the stability of the capital market by extending the time for submitting annual financial reports for two months from the deadline. However, until the deadline for the extension, there are still many companies that have not submitted their financial reports. The research sample is companies that are late in submitting financial statements in 2020. This study uses Warp PLS and Sobel analysis tools. The result shows that financial performance positively affect the stock price. The financial performance has a negative effect on delays in submitting the financial statement. The delay in submitting a financial statement mediates the effect of financial performance on stock price but the mediation is not significant. Keywords: Financial performance; late submission of financial report; stock price
{"title":"The Effect of Financial Performance on Investor Reaction With the Timeliness of Financial Statement Submission as a Mediation Factor","authors":"Etti Ernita Sembiring, M. Syarief, Lily Indrawati, Arry Irawan","doi":"10.35143/jakb.v16i1.5841","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.5841","url":null,"abstract":"Abstrak Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan perusahaan dan keterlambatan penyampaian laporan keuangan terhadap reaksi investor. Penelitian ini juga menguji apakah keterlambatan penyampaian laporan keuangan memediasi pengaruh kinerja keuangan terhadap reaksi investor. Pada tahun 2020, Bursa Efek Indonesia (BEI) mengeluarkan kebijakan stimulus dan relaksasi untuk menjaga stabilitas pasar modal dengan memperpanjang waktu penyampaian laporan keuangan tahunan selama dua bulan dari batas waktu. Namun hingga batas waktu perpanjangan, masih banyak perusahaan yang belum menyampaikan laporan keuangannya. Sampel dalam penelitian ini adalah perusahaan yang terlambat menyampaikan laporan keuangan tahun 2020. Penelitian ini menggunakan alat analisis Warp PLS dan Sobel. Hasil penelitian menunjukkan perusahaan yang terlambat menyampaikan laporan keuangan mengalami kinerja keuangan yang kurang baik. Kinerja keuangan berpengaruh positif terhadap harga saham. Kinerja keuangan berpengaruh negatif terhadap keterlambatan penyampaian laporan keuangan. Keterlambatan penyampaian laporan keuangan memediasi pengaruh kinerja keuangan terhadap harga saham. Efek mediasi yang terjadi adalah mediasi kompetitif. Namun berdasarkan hasil alat analisis SOBEL menunjukkan jika mediasi tersebut tidak signifikan. Kata kunci: kinerja keuangan, keterlambatan penyampaian laporan keuangan, harga saham Abstract This study aims to examine the effect of a company’s financial performance and detain in submitting a financial statement on investor reaction. This study also examines whether the delay in submitting financial statements mediates the effect of financial performance on investor reaction. In 2020, the IDX issued a policy of stimulus and relaxation in maintaining the stability of the capital market by extending the time for submitting annual financial reports for two months from the deadline. However, until the deadline for the extension, there are still many companies that have not submitted their financial reports. The research sample is companies that are late in submitting financial statements in 2020. This study uses Warp PLS and Sobel analysis tools. The result shows that financial performance positively affect the stock price. The financial performance has a negative effect on delays in submitting the financial statement. The delay in submitting a financial statement mediates the effect of financial performance on stock price but the mediation is not significant. Keywords: Financial performance; late submission of financial report; stock price","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372234","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 : 2023-05-31DOI: 10.35143/jakb.v16i1.4668
Slamet Ahmadi, Susanti Widhiastuti
This study aims to analyze the Altman Z-Score, Springate, and Zmijewski theory in assessing the level of financial health and anticipating the problems of potential bankruptcy in the food and beverage sector before Covid-19 in 2019 and when Covid takes place in 2020. This study was conducted on 10 food and beverage companies with a score analysis method of the company's financial ratios for financial performance. The Altman Z-Score, Springate, and Zmijewski method use delivery services, profit, total assets, total debt, profit before interest and taxes, capital, and sales.The results showed that the company that is still classified as healthy but experienced a significant financial decline in 2020 is the bakery company, while the company that experienced a significant increase in 2020 is MYOR. Based on the Zmijewski score, all companies as the object of the study are healthy category that the score is <0.
{"title":"Potencial Bankruptcy: Before and During Covid-19 Pandemic","authors":"Slamet Ahmadi, Susanti Widhiastuti","doi":"10.35143/jakb.v16i1.4668","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.4668","url":null,"abstract":"This study aims to analyze the Altman Z-Score, Springate, and Zmijewski theory in assessing the level of financial health and anticipating the problems of potential bankruptcy in the food and beverage sector before Covid-19 in 2019 and when Covid takes place in 2020. This study was conducted on 10 food and beverage companies with a score analysis method of the company's financial ratios for financial performance. The Altman Z-Score, Springate, and Zmijewski method use delivery services, profit, total assets, total debt, profit before interest and taxes, capital, and sales.The results showed that the company that is still classified as healthy but experienced a significant financial decline in 2020 is the bakery company, while the company that experienced a significant increase in 2020 is MYOR. Based on the Zmijewski score, all companies as the object of the study are healthy category that the score is <0.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372252","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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