Tujuan Penelitian ini adalah untuk mengetahui dan menganalisis kinerja keuangan yang diukur dengan Rasio Likuiditas, rasio Solvabilitas, rasio Aktivitas, rasio Profitabilitas dan Harga Saham sebelum dan setelah adanya Invasi Rusia ke Ukraina tahun 2022. Penelitian dilakukan pada perusahaan sector Energi sub sector minyak dan gas bumi yang tercatat di Bursa Efek Indonesia. Metode Penelitian yang digunakan adalah analisis deskriptif dengan data yang digunakan adalah data sekunder berupa laporan Keuangan Laba Rugi dan Neraca pada perusahaan sector Energi sub sector minyak dan gas bumi yang tercatat di Bursa Efek Indonesia .Alat analisis menggunakan rasio keuangan berupa Current Ratio (CR), Debt to Asset Ratio (DAR), Working Capital Turn Over (WCTO), Return On Assets (ROA) dan harga saham.Berdasarkan hasil penelitian diketahui bahwa tidak terdapat pengaruh signifikan Invasi Rusia ke Ukraina terhadap kinerja keuangan perusahaan energi sub sector minyak dan gas bumi yang tercatat di Bursa Efek Indonesia kecuali Return On Asset (ROA). Jadi hanya Rasio Profitabilitas (ROA) yang mengalami perubahan dengan adanya invasi Rusia ke Ukraina tahun 2022. Dengan demikian walaupun kinerja keuangan yang lainnya tidak secara siginikan dipengaruhi invasi Rusia ke Ukraina, namun karena Profitabilitasnya mengalami perubahan signifikan mengindikasikan bahwa perusahaan dan investor dapat memanfaatkan peristiwa ini untuk mengambil keuntungan (profit taking).
该研究的目的是了解和分析衡量的财务表现，其规模是根据流动性、偿生比率、活动比率、盈利能力比率和股价比在2022年俄罗斯入侵乌克兰之前和之后的衡量。该研究是针对在印度尼西亚证券交易所记录的石油和天然气亚能区公司进行的。所使用的研究方法是用的数据是次要数据描述性分析财务报表对公司的损益表和资产负债表的地球能量区子区石油和天然气所记载的印尼证券交易所。分析工具使用当前Ratio (CR)、金融债务比率到Ratio (DAR),短期资本资产翻过来WCTO),继续上游资产(ROA)和股票价格。据调查发现，除了资产回报率(ROA)外，俄罗斯入侵乌克兰的资金对印尼证券交易所(sub sector and gas)的金融表现没有重大影响。因此，由于俄罗斯在2022年入侵乌克兰，只有利润率(ROA)发生了变化。因此，尽管其他金融表现没有受到俄罗斯入侵乌克兰的影响，但由于其总体特征发生了重大变化，表明企业和投资者可以利用这些事件获得利润。
{"title":"Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum dan Setelah Invasi Rusia ke Ukraina Tahun 2022 pada Perusahaan Sektor Energi Sub Sektor Minyak dan Gas Bumi yang Tercatat di Bursa Efek Indonesia","authors":"E. Mulyani, Ane Kurniawati, A. Mufreni","doi":"10.37058/jak.v18i1.6684","DOIUrl":"https://doi.org/10.37058/jak.v18i1.6684","url":null,"abstract":"Tujuan Penelitian ini adalah untuk mengetahui dan menganalisis kinerja keuangan yang diukur dengan Rasio Likuiditas, rasio Solvabilitas, rasio Aktivitas, rasio Profitabilitas dan Harga Saham sebelum dan setelah adanya Invasi Rusia ke Ukraina tahun 2022. Penelitian dilakukan pada perusahaan sector Energi sub sector minyak dan gas bumi yang tercatat di Bursa Efek Indonesia. Metode Penelitian yang digunakan adalah analisis deskriptif dengan data yang digunakan adalah data sekunder berupa laporan Keuangan Laba Rugi dan Neraca pada perusahaan sector Energi sub sector minyak dan gas bumi yang tercatat di Bursa Efek Indonesia .Alat analisis menggunakan rasio keuangan berupa Current Ratio (CR), Debt to Asset Ratio (DAR), Working Capital Turn Over (WCTO), Return On Assets (ROA) dan harga saham.Berdasarkan hasil penelitian diketahui bahwa tidak terdapat pengaruh signifikan Invasi Rusia ke Ukraina terhadap kinerja keuangan perusahaan energi sub sector minyak dan gas bumi yang tercatat di Bursa Efek Indonesia kecuali Return On Asset (ROA). Jadi hanya Rasio Profitabilitas (ROA) yang mengalami perubahan dengan adanya invasi Rusia ke Ukraina tahun 2022. Dengan demikian walaupun kinerja keuangan yang lainnya tidak secara siginikan dipengaruhi invasi Rusia ke Ukraina, namun karena Profitabilitasnya mengalami perubahan signifikan mengindikasikan bahwa perusahaan dan investor dapat memanfaatkan peristiwa ini untuk mengambil keuntungan (profit taking).","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"75 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80939880","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}
R. Ambarwati, M. Hadi, H. Sugiyanto, Anjahul Khuluq
This research to analyze the implementation of payment module of SAKTI application by analyzing the factors that influence user performance with user satisfaction as intervening of payment module of the SAKTI application. Samples were taken using non-probability sampling technique (voluntary sampling) from 11 ministries/agencies that have used payment module web-based SAKTI application. The number of samples collected amounted to 51 samples. Data was processed and analyzed using the SmartPLS software version 3.2.9. This study obtained the results that both system quality and information quality have a significant effect on user satisfaction with a positive relationship direction as well as user satisfaction which has a significant and positive effect on user performance. The user satisfaction variable cannot mediate the influence or relationship between system quality and user performance but can fully mediate the influence or relationship between information quality and user performance. Based on the processing of data and analysis from the data that has been collected, it can be concluded that in general, the use of the SAKTI application payment module has been running well and providing satisfaction to users and affecting user performance.
{"title":"Determinan Kinerja Pengguna Modul Pembayaran Sakti dengan Kepuasan Pengguna sebagai Variabel Intervening","authors":"R. Ambarwati, M. Hadi, H. Sugiyanto, Anjahul Khuluq","doi":"10.37058/jak.v18i1.6717","DOIUrl":"https://doi.org/10.37058/jak.v18i1.6717","url":null,"abstract":"This research to analyze the implementation of payment module of SAKTI application by analyzing the factors that influence user performance with user satisfaction as intervening of payment module of the SAKTI application. Samples were taken using non-probability sampling technique (voluntary sampling) from 11 ministries/agencies that have used payment module web-based SAKTI application. The number of samples collected amounted to 51 samples. Data was processed and analyzed using the SmartPLS software version 3.2.9. This study obtained the results that both system quality and information quality have a significant effect on user satisfaction with a positive relationship direction as well as user satisfaction which has a significant and positive effect on user performance. The user satisfaction variable cannot mediate the influence or relationship between system quality and user performance but can fully mediate the influence or relationship between information quality and user performance. Based on the processing of data and analysis from the data that has been collected, it can be concluded that in general, the use of the SAKTI application payment module has been running well and providing satisfaction to users and affecting user performance.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"81 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76044379","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}
Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi pengungkapan CSR pada perusahaan pertambangan di Indonesia. Metode yang digunakan dalam penelitian ini adalah Systematic Literature Review (SLR). Analisis data dalam penelitian ini dengan menggunakan 12 jurnal terpilih dari 2018-2022 di data base Garuda. Berdasarkan hasil penelitian pada pembahasan, bahwa penelitian yang dilakukan dalam artikel ini hanya satu jenis yaitu penelitian kuantitatif. Dari 12 artikel yang dipilih, terdapat 12 faktor dalam pengungkapan CSR antara lain; profitabilitas 8 kali, Leverage sebanyak 7 kali, Ukuran Perusahaan sebanyak 6 kali, likuiditas sebanyak 2 kali, kualitas audit sebanyak 2 kali, dan ukuran perusahaan, kepemilikan instansional, ukuran komite, gender diversity, kepemilikan saham publik, ukuran dewan komisaris, karakteristik dewan komisaris masing-masing sebanyak 1 kali. Penelitian ini diharapkan bisa memberikan kontribusi bagi perusahaan-perusahaan pertambangan di Indonesia agar tidak hanya fokus mencari keuntungan perusahaan saja, tetapi juga bisa memberikan manfaat berupa efek yang baik bagi sosial, pertumbuhan, serta ekonomi masyarakatKata Kunci: Pengungkapan, CSR, SLR
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA: LITERATUR REVIEW","authors":"Andi Alifiah Amalia Nasir","doi":"10.37932/ja.v12i1.752","DOIUrl":"https://doi.org/10.37932/ja.v12i1.752","url":null,"abstract":"Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi pengungkapan CSR pada perusahaan pertambangan di Indonesia. Metode yang digunakan dalam penelitian ini adalah Systematic Literature Review (SLR). Analisis data dalam penelitian ini dengan menggunakan 12 jurnal terpilih dari 2018-2022 di data base Garuda. Berdasarkan hasil penelitian pada pembahasan, bahwa penelitian yang dilakukan dalam artikel ini hanya satu jenis yaitu penelitian kuantitatif. Dari 12 artikel yang dipilih, terdapat 12 faktor dalam pengungkapan CSR antara lain; profitabilitas 8 kali, Leverage sebanyak 7 kali, Ukuran Perusahaan sebanyak 6 kali, likuiditas sebanyak 2 kali, kualitas audit sebanyak 2 kali, dan ukuran perusahaan, kepemilikan instansional, ukuran komite, gender diversity, kepemilikan saham publik, ukuran dewan komisaris, karakteristik dewan komisaris masing-masing sebanyak 1 kali. Penelitian ini diharapkan bisa memberikan kontribusi bagi perusahaan-perusahaan pertambangan di Indonesia agar tidak hanya fokus mencari keuntungan perusahaan saja, tetapi juga bisa memberikan manfaat berupa efek yang baik bagi sosial, pertumbuhan, serta ekonomi masyarakatKata Kunci: Pengungkapan, CSR, SLR","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"67 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83511603","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}
{"title":"Analisis Tingkat Kesehatan Koperasi Berdasarkan Petunjuk Teknis Deputi Bidang Perkoperasian Nomor 15 Tahun 2021","authors":"Salsabila Putri Tristiana, Dodik Juliardi","doi":"10.37058/jak.v18i1.6957","DOIUrl":"https://doi.org/10.37058/jak.v18i1.6957","url":null,"abstract":"","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86899341","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 study aims to examine the effect of profitability, liquidity, leverage, and auditor switching on going concern audit opinions in construction companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The total population of construction companies listed on the Indonesia Stock Exchange (IDX) is 25 companies. The samples obtained were 20 companies based on the purposive sampling method. This study uses secondary data, namely the financial reports of construction companies for 2018-2021 obtained from the official website of the Indonesia Stock Exchange (IDX) (www.idx.co.id). Data analysis used logistic regression analysis. The results showed that profitability had a negative effect on going concern audit opinion, meaning that the lower the profitability value, the higher the probability that a company would obtain a going-concern audit opinion. Meanwhile liquidity, leverage, and auditor switching have no effect on going concern audit opinion. This shows that in giving a going concern audit opinion the auditor also considers other factors.
{"title":"Analisis Kinerja Keuangan dan Auditor Switching terhadap Opini Audit Going Concern pada Perusahaan Konstruksi","authors":"Dina Ayu Setyobudi, Fariyana Kusumawati","doi":"10.37058/jak.v18i1.6677","DOIUrl":"https://doi.org/10.37058/jak.v18i1.6677","url":null,"abstract":"This study aims to examine the effect of profitability, liquidity, leverage, and auditor switching on going concern audit opinions in construction companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The total population of construction companies listed on the Indonesia Stock Exchange (IDX) is 25 companies. The samples obtained were 20 companies based on the purposive sampling method. This study uses secondary data, namely the financial reports of construction companies for 2018-2021 obtained from the official website of the Indonesia Stock Exchange (IDX) (www.idx.co.id). Data analysis used logistic regression analysis. The results showed that profitability had a negative effect on going concern audit opinion, meaning that the lower the profitability value, the higher the probability that a company would obtain a going-concern audit opinion. Meanwhile liquidity, leverage, and auditor switching have no effect on going concern audit opinion. This shows that in giving a going concern audit opinion the auditor also considers other factors.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85233589","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}
Hartina Husein, Putri A Saleh, Dwi Kriaswantini, Ribka S. F. Bonara
Inefficiency, mismanagement, political elements, conflicts of interest are some of the causes of problems in SOE. The purpose of this study is to provide empirical evidence of manipulation of the financial statements of SOEs. By using a sample of 16 state-owned companies with 10 years of observation, we find that there are 89 companies classified as manipulators and 71 non-manipulator companies out of 160 company year observations. Overall. Matrices of independent variables plus vectors of residuals are used to categorise as manipulator and non-manipulator firm. The grey area of a firm not included in our analysis as popularised by previous research to preserve that in manipulation circumstances there are only two discretions on the side of the corporation, they are to beat or to keep earning targets. We offer to use the Beneish M-Score model to provide the evidence in what type of 8 variable are used to SEO in order to make manipulated financial report. The Results are that GMI and TATA affect the manipulation of financial statements. Our findings show that SOEs improve permanent income by increasing sales and accounts receivable data so that margins are more acceptable by relevant users. Suboptimal margins are evidence that there are inefficiencies in SOEs. In addition to GMI, SOE management also utilises the flexibility of the company's accruals by improving the cash element, and the company's liabilities to assets so that it appears to have a good solvency value as a representation that SOEs have promising subsequent growth.
{"title":"Deteksi Manipulasi Laporan Keuangan Menggunakan Model Beneish M-Score pada BUMN yang Terdaftar di Pasar Modal","authors":"Hartina Husein, Putri A Saleh, Dwi Kriaswantini, Ribka S. F. Bonara","doi":"10.37058/jak.v18i1.5609","DOIUrl":"https://doi.org/10.37058/jak.v18i1.5609","url":null,"abstract":"Inefficiency, mismanagement, political elements, conflicts of interest are some of the causes of problems in SOE. The purpose of this study is to provide empirical evidence of manipulation of the financial statements of SOEs. By using a sample of 16 state-owned companies with 10 years of observation, we find that there are 89 companies classified as manipulators and 71 non-manipulator companies out of 160 company year observations. Overall. Matrices of independent variables plus vectors of residuals are used to categorise as manipulator and non-manipulator firm. The grey area of a firm not included in our analysis as popularised by previous research to preserve that in manipulation circumstances there are only two discretions on the side of the corporation, they are to beat or to keep earning targets. We offer to use the Beneish M-Score model to provide the evidence in what type of 8 variable are used to SEO in order to make manipulated financial report. The Results are that GMI and TATA affect the manipulation of financial statements. Our findings show that SOEs improve permanent income by increasing sales and accounts receivable data so that margins are more acceptable by relevant users. Suboptimal margins are evidence that there are inefficiencies in SOEs. In addition to GMI, SOE management also utilises the flexibility of the company's accruals by improving the cash element, and the company's liabilities to assets so that it appears to have a good solvency value as a representation that SOEs have promising subsequent growth.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"73 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79161795","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}
Adhira Kinanti, A. Munandar, Cintya Sarah Leanita, Ditha Aryanti, Grace Chyntia Tampubolon
{"title":"Peran Kepemilikan Saham Mayoritas dan Strategi Perusahaan terhadap Kinerja Keuangan Perusahaan (Studi Perusahaan Telekomunikasi Nirkabel)","authors":"Adhira Kinanti, A. Munandar, Cintya Sarah Leanita, Ditha Aryanti, Grace Chyntia Tampubolon","doi":"10.37058/jak.v18i1.6362","DOIUrl":"https://doi.org/10.37058/jak.v18i1.6362","url":null,"abstract":"","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84390762","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}
ABSTRAKPenelitian iini ibertujuan iuntuk mengetahui dan imenganalisis ipengaruh iidari iideterminan igood corporate igovernance iterhadap iikebijakan dividen iidan inilai iperusahaan iipada iperusahaan manufaktur iisektor iindustri ibarang ikonsumsu idi iibursa iefek iiIndonesia i(BEI) tahun 2017-2021.Populasi iyang idigunakan pada ipenelitian iiini iiadalah iiiperusahaan iimanufaktur iisektor iindustri ibarang ikonsumsi iyang iterdaftar iidi iBEI. Sample yang digunakan adalah 13 dengan periode pengamatan 5 tahun yaitu 2017-2021. Metode penemtuan sample yang digunakan pada penelitian ini iadalah imetode iipusposive isampling iimetode ipengelohan iidata iyang iidigunakan ipada ipenelitian iiini iadalah iregresi iiberganda imenggunakan iipartial ileast iisquare (PLS) iihasil ipenelitian ini iiimenunjukan ibahwa iivariable ikepimilikan iiinstutional berpengaruh iiterhadap kebijakan dividen, variable iikepemilikan iimanajerial iiberpengaruh iterhadap iikebijakan iidividen, variable iikepemilikan iberpengaruh iiterhadap inilai iiperusahaan idan iivariable iikepemilikan imanajerial berpengaruh iiterhadap iinilai perusahaan.Kata kunci : Kepemilikan Institusional, Kepemilikan Manajerial, Nilai Perusahaan, Kebijakan Dividen.ABSTRAKResearch This is the purpose of knowing and analyzing the influence of the influence of the Igood Corporate Igood Igood Igood on the Dividend Party and the Identity of the IPADA IPADA CONBUSTORS MANUFAKTURES IIIVERCOME Iindustry II -IIF Iconic goods are assumed to be registered on iBEI. The method of determining the sample used in this study is the positive sampling method. There were 65 research samples. The data analysis technique used iiipartial ileast iisquare (PLS). The results of this study indicate that the variable ii institutional ownership has an effect on dividend policy, the variable ii managerial ownership has an effect on dividend policy, the variable ii managerial ownership has an effect on firm value ii and the variable ii managerial ownership has an effect on firm value.Keywords: Institutional Ownership, Managerial Ownership, Firm Value, Dividend Policy.
我们的研究旨在确定和分析good corporate政府在制造行业行业的影响这是公司公司的政策制药业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业业这个研究中使用的人口是工业制造业公司使用的小瓶为13年，观察期为5年至2021年。在本研究中使用的样本收集方法是这种有限的财富使这一产业成为主导地位，这一产业也使这一产业成为主导地位。关键字:机构所有权、管理所有权、企业价值、股息政策。这是研究的目的是研究和分析关于“好公司”影响的影响研究中使用的样本的确定方法是积极的方法样本。有65个研究样本。数据分析技术显示至少存在一些问题。《可变ii results of this study indicate that institutional ownership有一个效应在dividend policy,《可变ii管理ownership)有一个效应在dividend policy,《可变ii管理ownership)有一个效应在公司价值ii《可变管理ii ownership效应在公司的价值了。Keywords:机构Ownership，管理Ownership, Firm值，部门政策。
{"title":"DETERMINAN GOOD CORPORATE GOVERNANCE TERHADAP KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN","authors":"Dian Marta Dewi, Supami Wahyu Setiyowati","doi":"10.37932/ja.v12i1.669","DOIUrl":"https://doi.org/10.37932/ja.v12i1.669","url":null,"abstract":"ABSTRAKPenelitian iini ibertujuan iuntuk mengetahui dan imenganalisis ipengaruh iidari iideterminan igood corporate igovernance iterhadap iikebijakan dividen iidan inilai iperusahaan iipada iperusahaan manufaktur iisektor iindustri ibarang ikonsumsu idi iibursa iefek iiIndonesia i(BEI) tahun 2017-2021.Populasi iyang idigunakan pada ipenelitian iiini iiadalah iiiperusahaan iimanufaktur iisektor iindustri ibarang ikonsumsi iyang iterdaftar iidi iBEI. Sample yang digunakan adalah 13 dengan periode pengamatan 5 tahun yaitu 2017-2021. Metode penemtuan sample yang digunakan pada penelitian ini iadalah imetode iipusposive isampling iimetode ipengelohan iidata iyang iidigunakan ipada ipenelitian iiini iadalah iregresi iiberganda imenggunakan iipartial ileast iisquare (PLS) iihasil ipenelitian ini iiimenunjukan ibahwa iivariable ikepimilikan iiinstutional berpengaruh iiterhadap kebijakan dividen, variable iikepemilikan iimanajerial iiberpengaruh iterhadap iikebijakan iidividen, variable iikepemilikan iberpengaruh iiterhadap inilai iiperusahaan idan iivariable iikepemilikan imanajerial berpengaruh iiterhadap iinilai perusahaan.Kata kunci : Kepemilikan Institusional, Kepemilikan Manajerial, Nilai Perusahaan, Kebijakan Dividen.ABSTRAKResearch This is the purpose of knowing and analyzing the influence of the influence of the Igood Corporate Igood Igood Igood on the Dividend Party and the Identity of the IPADA IPADA CONBUSTORS MANUFAKTURES IIIVERCOME Iindustry II -IIF Iconic goods are assumed to be registered on iBEI. The method of determining the sample used in this study is the positive sampling method. There were 65 research samples. The data analysis technique used iiipartial ileast iisquare (PLS). The results of this study indicate that the variable ii institutional ownership has an effect on dividend policy, the variable ii managerial ownership has an effect on dividend policy, the variable ii managerial ownership has an effect on firm value ii and the variable ii managerial ownership has an effect on firm value.Keywords: Institutional Ownership, Managerial Ownership, Firm Value, Dividend Policy.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73519325","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}
{"title":"Pengaruh Profitabilitas dan Nilai Perusahaan terhadap Tax Avoidance","authors":"Alisya Saadiya Putri, Fajar Nurdin","doi":"10.37058/jak.v18i1.6707","DOIUrl":"https://doi.org/10.37058/jak.v18i1.6707","url":null,"abstract":"","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"374 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80536636","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}
ABSTRAKPenelitian ini bertujuan untuk mengatahui pengaruh fee audit, audit tenure, rotasi audit, komite audit, dan reputasi auditor terhadap kualitas audit pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia (BEI) untuk tahun 2018 sampai dengan tahun 2021. Populasi dari penelitian ini berjumlah 45 perusahaan. Sampel penelitian ini dipilih dengan menggunakan teknik purposive sampling, yang menghasilkan 32 perusahaan untuk dijadikan sampel penelitian setelah dilakukan pemilihan sampel berdasarkan kriteria yang ditetapkan. Metode analisis data menggunakan regresi logistik yang dibantu oleh SPSS. Teknik pengumpulan data menggunakan teknik dokumentasi dan sumber data sekunder, artinya informasi yang diperoleh berupa dokumen yang dipublikasikan melalui perantara atau pihak ketiga yaitu laporan tahunan Perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia (BEI), dan data untuk penelitian ini diperoleh dari situs resmi perusahaan milik negara yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa Fee audit tidak berpengaruh signifikan terhadap kualitas audit pada perusahaan LQ 45 yang terdaftar di BEI tahun 2018-2021, Audit tenure tidak berpengaruh signifikan terhadap kualitas audit pada perusahan LQ 45 tahun 2018-2021, Rotasi audit tidak berpengaruh signifikan terhadap kualitas audit pada perusahan LQ 45 tahun 2018-2021, Komite audit tidak berpengaruh signifikan terhadap kualitas audit pada perusahan LQ 45 tahun 2018-2021, Reputasi auditor tidak berpengaruh signifikan terhadap kualitas audit pada perusahan LQ 45 tahun 2018-2021.Kata Kunci: Kualitas Audit, Fee Audit, Audit Tenure, Rotasi Audit, Komite Audit dan Reputasi AuditorABSTRACTThis study aims to determine the effect of audit fees, audit tenure, audit rotation, audit committee, and auditor reputation on audit quality in LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for 2018 to 2021. The population of this study amounted to 45 companies. This research sample was selected using purposive sampling techniques, which resulted in 32 companies to be used as research samples after sample selection based on established criteria. The data analysis method uses logistic regression assisted by SPSS. Data collection techniques use documentation techniques and secondary data sources, meaning that the information obtained is in the form of documents published through intermediaries or third parties, namely the annual report of LQ 45 Company listed on the Indonesia Stock Exchange (IDX), and data for this study is obtained from the official website of state-owned companies listed on the Indonesia Stock Exchange. The results showed that audit fees did not have a significant effect on audit quality in LQ 45 companies listed on the IDX in 2018-2021, Audit tenure did not have a significant effect on audit quality in LQ 45 companies in 2018-2021, Audit rotation did not have a significant effect on audit quality in LQ 45 companies in 2018-2021, The audit committee did not ha
本研究旨在确定2018年至2021年在印尼证券交易所注册的LQ 45公司审计审计、中级审计、审计委员会和审计人员对审计质量的影响。这项研究的总数是45家公司。研究样本是用采样技术选择的，该技术导致32家公司根据既定标准选择样本后进行研究样本。使用SPSS支持的物流回归进行数据分析的方法。二级技术文档和数据收集技术数据来源获得的信息,这意味着通过中间人发布的文件或注册的第三方,即测试公司年度报告45印尼证券交易所(BEI),这些数据来研究是从官方网站印尼国有企业在证券交易所注册的公司。审计结果表明,fe不审计质量有重大影响2018-2021年注册的公司测试45 BEI,终身教职没有影响审计公司对审计质量的重要测试45岁2018-2021,轮换审计公司对审计质量的重要测试没有影响45年2018-2021,审计委员会没有对审计质量的影响显著,如测试公司45岁2018-2021,审计师的声誉对国税局45年至2021年的审计质量没有显著影响。关键词:质量审计,审计费用,终身教职,轮换审计,审计委员会进行审计和声誉效应》AuditorABSTRACTThis study aims to个重大审计费用,终身教职,rotation审计,审计委员会和审计胡说八道审计师在审计质量在测试45 companies listed印尼证券交易所(IDX)》为2018到2021年。这项研究的人口已增加到45个同行。这项研究采用了采样技术的专业知识，该样本在32个导体样本之后被推荐为医学研究样本。数据分析方法收藏techniques数据用documentation techniques和这器的数据,那意义境资讯网获得是文档的形式published intermediaries或第三各方森林中爬行,namely测试公司45 listed annual report)》《印尼证券交易所(IDX),和这研究获得的数据来自官方网站》state-owned companies listed《印尼证券交易所。results那里的审计费用nid not have a浓厚效应在审计质量在测试45 companies listed在《2018-2021 IDX,终身教职nid not have a浓厚效应在审计质量在测试45 companies in 2018-2021审计,审计rotation nid not have a浓厚45 companies in 2018-2021效应在审计质量的测试,《审计委员会nid not have a浓厚效应在45 companies in 2018-2021审计质量的测试,在2016 -2021年的LQ 45个公司中，审计人员的地位对审计质量没有重大影响。重点词:质量审计，fe审计，Tenure审计，rotions审计，任命审计和审计审计
{"title":"DETERMINAN KUALITAS AUDIT PADA PERUSAHAAN LQ 45 YANG TERDAFTAR PADA BEI TAHUN 2018-2021","authors":"Dini Aulia, Rina Yuniarti","doi":"10.37932/ja.v12i1.768","DOIUrl":"https://doi.org/10.37932/ja.v12i1.768","url":null,"abstract":"ABSTRAKPenelitian ini bertujuan untuk mengatahui pengaruh fee audit, audit tenure, rotasi audit, komite audit, dan reputasi auditor terhadap kualitas audit pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia (BEI) untuk tahun 2018 sampai dengan tahun 2021. Populasi dari penelitian ini berjumlah 45 perusahaan. Sampel penelitian ini dipilih dengan menggunakan teknik purposive sampling, yang menghasilkan 32 perusahaan untuk dijadikan sampel penelitian setelah dilakukan pemilihan sampel berdasarkan kriteria yang ditetapkan. Metode analisis data menggunakan regresi logistik yang dibantu oleh SPSS. Teknik pengumpulan data menggunakan teknik dokumentasi dan sumber data sekunder, artinya informasi yang diperoleh berupa dokumen yang dipublikasikan melalui perantara atau pihak ketiga yaitu laporan tahunan Perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia (BEI), dan data untuk penelitian ini diperoleh dari situs resmi perusahaan milik negara yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa Fee audit tidak berpengaruh signifikan terhadap kualitas audit pada perusahaan LQ 45 yang terdaftar di BEI tahun 2018-2021, Audit tenure tidak berpengaruh signifikan terhadap kualitas audit pada perusahan LQ 45 tahun 2018-2021, Rotasi audit tidak berpengaruh signifikan terhadap kualitas audit pada perusahan LQ 45 tahun 2018-2021, Komite audit tidak berpengaruh signifikan terhadap kualitas audit pada perusahan LQ 45 tahun 2018-2021, Reputasi auditor tidak berpengaruh signifikan terhadap kualitas audit pada perusahan LQ 45 tahun 2018-2021.Kata Kunci: Kualitas Audit, Fee Audit, Audit Tenure, Rotasi Audit, Komite Audit dan Reputasi AuditorABSTRACTThis study aims to determine the effect of audit fees, audit tenure, audit rotation, audit committee, and auditor reputation on audit quality in LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for 2018 to 2021. The population of this study amounted to 45 companies. This research sample was selected using purposive sampling techniques, which resulted in 32 companies to be used as research samples after sample selection based on established criteria. The data analysis method uses logistic regression assisted by SPSS. Data collection techniques use documentation techniques and secondary data sources, meaning that the information obtained is in the form of documents published through intermediaries or third parties, namely the annual report of LQ 45 Company listed on the Indonesia Stock Exchange (IDX), and data for this study is obtained from the official website of state-owned companies listed on the Indonesia Stock Exchange. The results showed that audit fees did not have a significant effect on audit quality in LQ 45 companies listed on the IDX in 2018-2021, Audit tenure did not have a significant effect on audit quality in LQ 45 companies in 2018-2021, Audit rotation did not have a significant effect on audit quality in LQ 45 companies in 2018-2021, The audit committee did not ha","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86398267","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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