Pub Date : 2022-03-24DOI: 10.33197/jabe.vol6.iss2.2020.614
Idha Putri Arastika, K. Khairunnisa
Maximizing the value of the company and the welfare shareholders is one of the main objectives of the company. Company value is the highest level of investors. The higher the value of the company, the greater the investors who invest and also invest their capital in the company. The aim of this study is to analyze the influence of leverage, profitability, and company growth on the firm value of pharmaceutical sub-sector companies listed in Indonesia Stock Exchange from 2014 to 2018. The financial reports, as the data used in this study, are taken from the official website of Indonesian Stock Exchange (www.idx.co.id). The population in this study refers to sub-sector of pharmaceutical companies listed in Indonesia Stock Exchange from 2014 to 2018. The technique used in this study is purposive sampling. Eight samples of the companies in a five-year period are used. Consequently, there are 40 sample data of pharmaceutical sub-sector companies listed in Indonesia Stock Exchange from 2014 to 2018. The method of panel dataregression analysis is employed by means of software: Eviews 10.0. The analysis simultaneously shows that the leverage, profitability, and the company growth do not significantly influence the firm value. In partial, however, neither leverage nor the company growth influences the firm value, whereas profitability has a positive effect on it.
{"title":"PENGARUH LEVERAGE, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERDADAP NILAI PERUSAHAAN","authors":"Idha Putri Arastika, K. Khairunnisa","doi":"10.33197/jabe.vol6.iss2.2020.614","DOIUrl":"https://doi.org/10.33197/jabe.vol6.iss2.2020.614","url":null,"abstract":"Maximizing the value of the company and the welfare shareholders is one of the main objectives of the company. Company value is the highest level of investors. The higher the value of the company, the greater the investors who invest and also invest their capital in the company. The aim of this study is to analyze the influence of leverage, profitability, and company growth on the firm value of pharmaceutical sub-sector companies listed in Indonesia Stock Exchange from 2014 to 2018. The financial reports, as the data used in this study, are taken from the official website of Indonesian Stock Exchange (www.idx.co.id). The population in this study refers to sub-sector of pharmaceutical companies listed in Indonesia Stock Exchange from 2014 to 2018. The technique used in this study is purposive sampling. Eight samples of the companies in a five-year period are used. Consequently, there are 40 sample data of pharmaceutical sub-sector companies listed in Indonesia Stock Exchange from 2014 to 2018. The method of panel dataregression analysis is employed by means of software: Eviews 10.0. The analysis simultaneously shows that the leverage, profitability, and the company growth do not significantly influence the firm value. In partial, however, neither leverage nor the company growth influences the firm value, whereas profitability has a positive effect on it.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133600603","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 : 2022-01-19DOI: 10.33197/jabe.vol7.iss2.2021.782
Youlanda Silvia Irawan, Kiagus Andi, W. Putri
The purpose of this study is to analyze the impact of financial distress and leverage on the conservatism of accounting. Samples of this survey are Hotels, Restaurants and Tourism sub-sectors listed on the Indonesian Stock Exchange during the covid-19 period.Using a purposive sampling method, the sample for this study comprised a sample of 32 hotels, restaurants, and tourism subsectors. The explanatory variables used in this study were accounting conservatism, financial distress, leverage, and profitability as control variables. In this study, we test using the Statistical Product and Service Solution (SPSS) analytical tools and data. The analysis in this study uses multiple linear regression analysis. The results of this study show that financial distress does not affect accounting conservatism and leverage does not affect accounting conservatism. Variables of the combination of financial distress and leverage have a significant impact on accounting conservatism.
{"title":"PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA MASA PANDEMI COVID-19 (STUDI EMPIRIS PADA PERUSAHAAN JASA SUB SEKTOR RESTORAN, HOTEL, DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA)","authors":"Youlanda Silvia Irawan, Kiagus Andi, W. Putri","doi":"10.33197/jabe.vol7.iss2.2021.782","DOIUrl":"https://doi.org/10.33197/jabe.vol7.iss2.2021.782","url":null,"abstract":"The purpose of this study is to analyze the impact of financial distress and leverage on the conservatism of accounting. Samples of this survey are Hotels, Restaurants and Tourism sub-sectors listed on the Indonesian Stock Exchange during the covid-19 period.Using a purposive sampling method, the sample for this study comprised a sample of 32 hotels, restaurants, and tourism subsectors. The explanatory variables used in this study were accounting conservatism, financial distress, leverage, and profitability as control variables. In this study, we test using the Statistical Product and Service Solution (SPSS) analytical tools and data. The analysis in this study uses multiple linear regression analysis. The results of this study show that financial distress does not affect accounting conservatism and leverage does not affect accounting conservatism. Variables of the combination of financial distress and leverage have a significant impact on accounting conservatism.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115618367","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 : 2022-01-19DOI: 10.33197/jabe.vol7.iss2.2021.777
Deranika Ratna Kristiana, Ivana Oktarina Sopacua, Cahyo Indraswono
This research aims to determine the financial factors that can influence punctuality in submitting financial reports on the consumption industry companies listed on the Indonesian Stock Exchange for four years (2017-2020). The financial factor used in this research is an independent variable: profitability projected with ROA, leverage to determine the debt ratio amount toward equity, and managerial ownership to determine how much the share ownership management influences the decision-making. The research sample consisted of 29 companies of the consumption industry selected using purposive sampling with specific criteria. The data analysis applies the analysis of regression panel data. This research result showed that ROA was not negatively influenced by punctuality in submitting the financial report, and managerial ownership influences positively and significantly on punctuality in submitting the financial report.
{"title":"PERSPEKTIF FAKTOR KEUANGAN DENGAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN","authors":"Deranika Ratna Kristiana, Ivana Oktarina Sopacua, Cahyo Indraswono","doi":"10.33197/jabe.vol7.iss2.2021.777","DOIUrl":"https://doi.org/10.33197/jabe.vol7.iss2.2021.777","url":null,"abstract":"This research aims to determine the financial factors that can influence punctuality in submitting financial reports on the consumption industry companies listed on the Indonesian Stock Exchange for four years (2017-2020). The financial factor used in this research is an independent variable: profitability projected with ROA, leverage to determine the debt ratio amount toward equity, and managerial ownership to determine how much the share ownership management influences the decision-making. The research sample consisted of 29 companies of the consumption industry selected using purposive sampling with specific criteria. The data analysis applies the analysis of regression panel data. This research result showed that ROA was not negatively influenced by punctuality in submitting the financial report, and managerial ownership influences positively and significantly on punctuality in submitting the financial report.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129299810","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 : 2022-01-19DOI: 10.33197/jabe.vol7.iss2.2021.774
W. Wahyudin, Fitriana, Didin Saefudin
Professional skepticism on audit quality with spiritual intelligence as a moderating variable (empirical study at the inspectorate office of regency / city government in West Java province)". The main objective of this study is to obtain the relationship and influence between independence, competence, objectivity, professional skepticism on audit quality and with spiritual intelligence as a moderating variable at the Inspectorate office located in West Java Province, Ciamis Regency, Tasikmalaya Regency, Pangandaran Regency, Tasikmalaya City, and Banjar City.The method used in this research is descriptive verification, the sample tested was 98 respondents at 5 inspectorate offices of West Java Province, multiple linear regression, Moderation Regression Analysis (MRA), t-test to determine the relationship, influence and significance between independence, competence, objectivity, professional skepticism about audit quality with spiritual intelligence as a moderating variable using the help of SPSSv20. The result is that partially professional independence and skepticism has a negative effect on audit quality, competence and objectivity variables have a positive effect on audit quality. The relationship between independence and professional skepticism which is moderated by the spiritual intelligence variable has a negative effect on audit quality, meaning that the variable (Z) does not strengthen the relationship between the variables (X1 and X4) on the variable (Y) and the relationship between competence and objectivity which is moderated by spiritual intelligence variables has a positive effect on audit quality. This means that the variable (Z) strengthens the relationship between the variables (X2 and X3) and the variables (Y).
{"title":"PENGARUH INDEPENDENSI, KOMPETENSI, OBYEKTIVITAS, SKEPTISME PROFESSIONAL TERHADAP KUALITAS AUDIT DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERATING","authors":"W. Wahyudin, Fitriana, Didin Saefudin","doi":"10.33197/jabe.vol7.iss2.2021.774","DOIUrl":"https://doi.org/10.33197/jabe.vol7.iss2.2021.774","url":null,"abstract":"Professional skepticism on audit quality with spiritual intelligence as a moderating variable (empirical study at the inspectorate office of regency / city government in West Java province)\". The main objective of this study is to obtain the relationship and influence between independence, competence, objectivity, professional skepticism on audit quality and with spiritual intelligence as a moderating variable at the Inspectorate office located in West Java Province, Ciamis Regency, Tasikmalaya Regency, Pangandaran Regency, Tasikmalaya City, and Banjar City.The method used in this research is descriptive verification, the sample tested was 98 respondents at 5 inspectorate offices of West Java Province, multiple linear regression, Moderation Regression Analysis (MRA), t-test to determine the relationship, influence and significance between independence, competence, objectivity, professional skepticism about audit quality with spiritual intelligence as a moderating variable using the help of SPSSv20. The result is that partially professional independence and skepticism has a negative effect on audit quality, competence and objectivity variables have a positive effect on audit quality. The relationship between independence and professional skepticism which is moderated by the spiritual intelligence variable has a negative effect on audit quality, meaning that the variable (Z) does not strengthen the relationship between the variables (X1 and X4) on the variable (Y) and the relationship between competence and objectivity which is moderated by spiritual intelligence variables has a positive effect on audit quality. This means that the variable (Z) strengthens the relationship between the variables (X2 and X3) and the variables (Y).","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131965689","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 : 2022-01-19DOI: 10.33197/jabe.vol7.iss2.2021.783
K. Aryana
Indonesia memiliki penduduk dengan mayoritas beragama Islam sehingga memiliki potensi yang besar dalam pengembangan dan pengelolaan wakaf. Namun terdapat masalah dalam pengelolaan wakaf, salah satunya mengenai akuntabilitas dan transparansi lembaga pengelola wakaf. Hal ini menjadi isu yang penting dalam lembaga pengelola wakaf, karena berkaitan dengan nilai kepercayaan. Waqf Core Principle dan PSAK 112 tentang Akuntansi Wakaf menjadi acuan prinsip dan standar yang sedang dikembangkan di Indonesia untuk entitas wakaf, terutama lembaga pengelola wakaf. Penelitian ini betujuan untuk mengetahui bagaimana penerapan Waqf Core Principle dan PSAK 112 dapat mewujudkan akuntabilitas dan transparansi lembaga pengelola wakaf. Metode penelitian ini adalah penelitian kualitatif dengan pendekatan studi pustaka (library research), dengan mengumpulkan data berupa buku, artikel, manuskrip, atau berita yang relevan dengan objek penelitian atau mengumpulkan data dalam bentuk kepustakaan, untuk memecahkan suatu masalah yang pada dasarnya didasarkan pada tinjauan kritis dan mendalam terhadap bahan pustaka yang relevan. Hasil penelitian ini menunjukkan akuntabilitas dan transparansi lembaga pengelola wakaf dapat didukung dengan adanya penerapan Waqf Core Principle (WCP) dan PSAK 112 Akuntansi Wakaf. Waqf Core Principle (WCP) memiliki 29 prinsip yang memberikan sistematika yang jelas dan standar tentang elemen-elemen pendukung sistem wakaf yang berlaku dan merepresentasikan bagaimana untuk mewujudkan akuntabiitas dan transparansi pada lembaga pengelola wakaf. Selain itu PSAK 112 tentang Akuntansi Wakaf bertujuan untuk mengatur secara khusus mengenai transaksi wakaf mengenai penerimaan, pengelolaan dan pengembangan aset wakaf, dan berisi mengenai ketentuan pengakuan, pengukuran, penyajian dan pengungkapan. PSAK 112 digunakan sebagai dasar analisis dari transaksi wakaf yang disajikan oleh nazhir organisasi/badan hukum dan wakif organisasi/badan hukum, serta menjadi satu instrumen yang dapat menilai kualitas pelaporan nazir yang akuntabel dan transparan, sehingga kinerja wakaf akan terdokumentasikan dengan baik dan membawa perbaikan pada sistem perwakafan
{"title":"AKUNTABILITAS DAN TRANSPARANSI LEMBAGA PENGELOLA WAKAF MELALUI WAQF CORE PRINCIPLE DAN PSAK 112","authors":"K. Aryana","doi":"10.33197/jabe.vol7.iss2.2021.783","DOIUrl":"https://doi.org/10.33197/jabe.vol7.iss2.2021.783","url":null,"abstract":"Indonesia memiliki penduduk dengan mayoritas beragama Islam sehingga memiliki potensi yang besar dalam pengembangan dan pengelolaan wakaf. Namun terdapat masalah dalam pengelolaan wakaf, salah satunya mengenai akuntabilitas dan transparansi lembaga pengelola wakaf. Hal ini menjadi isu yang penting dalam lembaga pengelola wakaf, karena berkaitan dengan nilai kepercayaan. Waqf Core Principle dan PSAK 112 tentang Akuntansi Wakaf menjadi acuan prinsip dan standar yang sedang dikembangkan di Indonesia untuk entitas wakaf, terutama lembaga pengelola wakaf. Penelitian ini betujuan untuk mengetahui bagaimana penerapan Waqf Core Principle dan PSAK 112 dapat mewujudkan akuntabilitas dan transparansi lembaga pengelola wakaf. Metode penelitian ini adalah penelitian kualitatif dengan pendekatan studi pustaka (library research), dengan mengumpulkan data berupa buku, artikel, manuskrip, atau berita yang relevan dengan objek penelitian atau mengumpulkan data dalam bentuk kepustakaan, untuk memecahkan suatu masalah yang pada dasarnya didasarkan pada tinjauan kritis dan mendalam terhadap bahan pustaka yang relevan. Hasil penelitian ini menunjukkan akuntabilitas dan transparansi lembaga pengelola wakaf dapat didukung dengan adanya penerapan Waqf Core Principle (WCP) dan PSAK 112 Akuntansi Wakaf. Waqf Core Principle (WCP) memiliki 29 prinsip yang memberikan sistematika yang jelas dan standar tentang elemen-elemen pendukung sistem wakaf yang berlaku dan merepresentasikan bagaimana untuk mewujudkan akuntabiitas dan transparansi pada lembaga pengelola wakaf. Selain itu PSAK 112 tentang Akuntansi Wakaf bertujuan untuk mengatur secara khusus mengenai transaksi wakaf mengenai penerimaan, pengelolaan dan pengembangan aset wakaf, dan berisi mengenai ketentuan pengakuan, pengukuran, penyajian dan pengungkapan. PSAK 112 digunakan sebagai dasar analisis dari transaksi wakaf yang disajikan oleh nazhir organisasi/badan hukum dan wakif organisasi/badan hukum, serta menjadi satu instrumen yang dapat menilai kualitas pelaporan nazir yang akuntabel dan transparan, sehingga kinerja wakaf akan terdokumentasikan dengan baik dan membawa perbaikan pada sistem perwakafan","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125190672","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 : 2022-01-19DOI: 10.33197/jabe.vol7.iss2.2021.780
T. Mulyani, Ika Wulandari, Rochmad Bayu Utomo
Terdapatnya fleksibilitas dalam implementasi prinsip akuntansi yang berlaku umum mengakibatkan manajemen bebas untuk memilih kebijakan akuntansi. Hal ini menyebabkan kemungkinan terjadinya praktik manajemen laba yang dilakukan oleh manajemen perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh proporsi dewan komisaris independen dan komite audit terhadap manajemen laba secara parsial. Data yang digunakan adalah data sekunder dengan populasi penelitian perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel adalah purposive sampling yang menghasilkan jumlah sampel sebanyak 40 perusahaan dan jangka waktu pengamatan 3 tahun. Analisis data menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa variabel proporsi dewan komisaris dan komite audit secara parsial tidak terbukti mempunyai pengaruh terhadap manajemen laba. Hal ini berarti bahwa besar kecilnya proporsi dewan komisaris tidak menentukan terjadi praktik manajemen laba dalam suatu perusahaan begitu juga banyak sedikitnya jumlah anggota suatu komite audit.
{"title":"DETERMINASI MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI INDONESIA","authors":"T. Mulyani, Ika Wulandari, Rochmad Bayu Utomo","doi":"10.33197/jabe.vol7.iss2.2021.780","DOIUrl":"https://doi.org/10.33197/jabe.vol7.iss2.2021.780","url":null,"abstract":"Terdapatnya fleksibilitas dalam implementasi prinsip akuntansi yang berlaku umum mengakibatkan manajemen bebas untuk memilih kebijakan akuntansi. Hal ini menyebabkan kemungkinan terjadinya praktik manajemen laba yang dilakukan oleh manajemen perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh proporsi dewan komisaris independen dan komite audit terhadap manajemen laba secara parsial. Data yang digunakan adalah data sekunder dengan populasi penelitian perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel adalah purposive sampling yang menghasilkan jumlah sampel sebanyak 40 perusahaan dan jangka waktu pengamatan 3 tahun. Analisis data menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa variabel proporsi dewan komisaris dan komite audit secara parsial tidak terbukti mempunyai pengaruh terhadap manajemen laba. Hal ini berarti bahwa besar kecilnya proporsi dewan komisaris tidak menentukan terjadi praktik manajemen laba dalam suatu perusahaan begitu juga banyak sedikitnya jumlah anggota suatu komite audit.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121942222","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 : 2022-01-19DOI: 10.33197/jabe.vol7.iss2.2021.773
Arya Maulana Satyadipura, Ignatius Oki Dewa Brata
CV. Bangkit Maju Jaya adalah suatu perusahaan yang bergerak dalam bidang perdagangan barang dan jasa dalam kategori bahan kimia. Persediaan merupakan unsur yang penting bagi perusahaan dagang. Persediaan diperoleh dan dijual secara rutin untuk produktivitas suatu perusahaan. Oleh sebab itu perlu adanya pengelolaan gudang yang tepat untuk meminimalisir resiko yang terjadi dan perlu diadakan pencatatan dan penilaian yang mengacu kepada kebijakan Standar Akuntansi Keuangan. Berdasarkan hasil uraian latar belakang diatas, maka penulis bermaksud untuk membuat penelitian berjudul “Tinjauan Atas Pencatatan Dan Pengelolaan Barang Dagangan Pada CV. Bangkit Maju Jaya”. Metode yang digunaklan dalam laporan tugas akhir yaitu metode deskriptif dan cara untuk memperoleh data tersebut dengan studi lapangan dan studi kepustakaan.
{"title":"TINJAUAN ATAS PENCATATAN DAN PENGELOLAAN BARANG DAGANGAN PADA CV. BANGKIT MAJU JAYA","authors":"Arya Maulana Satyadipura, Ignatius Oki Dewa Brata","doi":"10.33197/jabe.vol7.iss2.2021.773","DOIUrl":"https://doi.org/10.33197/jabe.vol7.iss2.2021.773","url":null,"abstract":"CV. Bangkit Maju Jaya adalah suatu perusahaan yang bergerak dalam bidang perdagangan barang dan jasa dalam kategori bahan kimia. Persediaan merupakan unsur yang penting bagi perusahaan dagang. Persediaan diperoleh dan dijual secara rutin untuk produktivitas suatu perusahaan. Oleh sebab itu perlu adanya pengelolaan gudang yang tepat untuk meminimalisir resiko yang terjadi dan perlu diadakan pencatatan dan penilaian yang mengacu kepada kebijakan Standar Akuntansi Keuangan. Berdasarkan hasil uraian latar belakang diatas, maka penulis bermaksud untuk membuat penelitian berjudul “Tinjauan Atas Pencatatan Dan Pengelolaan Barang Dagangan Pada CV. Bangkit Maju Jaya”. Metode yang digunaklan dalam laporan tugas akhir yaitu metode deskriptif dan cara untuk memperoleh data tersebut dengan studi lapangan dan studi kepustakaan.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132081795","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 : 2022-01-19DOI: 10.33197/jabe.vol7.iss2.2021.775
Mochamad Yusuf Taofik, Dede Djuniardi, D. Purnama
Penelitian ini untuk menganalisis pengaruh profitabilitas dan leverage terhadap perataan laba serta mengalisis good corporate governance dalam memoderasi pengaruh profitabilitas dan leverage terhadap perataan laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2016-2019. Metode penelitian dalam penelitian ini menggunakan metode deskriptif dan verifikatif. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel penelitian diperoleh sebnayak 19 perusahaan. Teknik analisis data yang digunakan adalah analisis uji asumsi klasik, regresi data panel dan moderate regression analysis (MRA) dan pengujian hipotesis. Hasil pengujian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap praktik perataan laba, dan leverage berpengaruh positif signifikan terhadap praktik perataan laba. Good Corporate Governance diproksikan dengan Kepemilikan Institusional tidak mampu memoderasi pengaruh positif profitabilitas terhadap praktik perataan laba namun good corporate governance mampu memoderasi dengan memperlemah pengaruh positif leverage terhadap praktik perataan laba.
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Pub Date : 2022-01-19DOI: 10.33197/jabe.vol7.iss2.2021.778
D. Rachmawati
Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT AirAsia Indonesia Tbk (CMPP) dan PT Garuda Indonesia Tbk (GIAA) sebelum pandemi Covid-19 tahun 2017, 2018 dan 2019 yang dibandingkan dengan kinerja keuangan saat pandemi Covid-19 tahun 2020 berdasarkan rasio likuiditas dan rasio solvabilitas. Metode yang digunakan adalah kuantitatif deskriptif menggunakan data sekunder berupa laporan keuangan dan laporan tahunan PT Garuda Indonesia Tbk dan PT AirAsia Indonesia Tbk periode 2017-2020. Rasio likuiditas dihitung dengan menggunakan CR, QR dan Cash Ratio. Rasio solvabilitas dihiutung dengan menggunakan DER dan DR. Hasil penelitian menunjukkan bahwa rasio likuiditas tahun 2020 mengalami penurunan yang sangat drastis. Penurunan pendapatan pada saat pandemi Covid-19 di tahun 2020 berdampak pada berbagai kondisi perusahaan yang mengakibatkan aliran kas masuk, piutang dan aset lancar lainnya yang semakin menurun secara drastis. CMPP dan GIAA mengalami penurunan kinerja solvabilitas yang dapat dilihat dari nilai DER bernilai negatif dan nilai DR lebih dari 1 kali. Penurunan pendapatan pada masa pandemi Covid-19 berdampak pada kerugian yang cukup besar di tahun 2020, sehingga mengakibatkan perusahaan mengalami defisit ekuitas. Sebagai usaha memperoleh pendanaan, perusahaan harus menambah utangnya sekaligus untuk menutup defisit ekuitas. Dengan demikian, utang CMPP dan GIAA di tahun 2020 menjadi sangat besar dibandingkan dengan aset yang dimiliki.
本研究旨在分析2017年、2018年和2019年Covid-19大流行之前的PT AirAsia Indonesia tmpp (CMPP)和PT Garuda Indonesia Tbk (GIAA)的财务表现，这些表现与2020年Covid-19大流行相比。使用的方法是定量描述性数据，采用次要数据，包括PT Garuda Indonesia Tbk和PT AirAsia Indonesia Tbk周期为2017-2020年。流动性比率是通过CR、QR和现金评分计算的。与DER和DR研究表明，2020年的流动性比大幅下降。2020年Covid-19大流行期间的收入下降影响了企业的条件，这些条件导致现金、应收账款和其他流动资产大幅下降。CMPP和GIAA的偿价性表现有所下降，可以从负面价值和不止一次的价值来看。随着Covid-19大流行病的收入下降，2020年将造成相当大的损失，导致该公司的股权赤字。作为获得资金的努力，该公司将不得不增加其债务，同时偿还股权赤字。因此，2020年的CMPP和GIAA债务与现有资产相比是巨大的。
{"title":"ANALISIS RASIO LIKUIDITAS DAN SOLVABILITAS UNTUK MENGUKUR KINERJA PERUSAHAAN SEKTOR PENERBANGAN SEBELUM DAN SAAT PANDEMI COVID-19","authors":"D. Rachmawati","doi":"10.33197/jabe.vol7.iss2.2021.778","DOIUrl":"https://doi.org/10.33197/jabe.vol7.iss2.2021.778","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT AirAsia Indonesia Tbk (CMPP) dan PT Garuda Indonesia Tbk (GIAA) sebelum pandemi Covid-19 tahun 2017, 2018 dan 2019 yang dibandingkan dengan kinerja keuangan saat pandemi Covid-19 tahun 2020 berdasarkan rasio likuiditas dan rasio solvabilitas. Metode yang digunakan adalah kuantitatif deskriptif menggunakan data sekunder berupa laporan keuangan dan laporan tahunan PT Garuda Indonesia Tbk dan PT AirAsia Indonesia Tbk periode 2017-2020. Rasio likuiditas dihitung dengan menggunakan CR, QR dan Cash Ratio. Rasio solvabilitas dihiutung dengan menggunakan DER dan DR. Hasil penelitian menunjukkan bahwa rasio likuiditas tahun 2020 mengalami penurunan yang sangat drastis. Penurunan pendapatan pada saat pandemi Covid-19 di tahun 2020 berdampak pada berbagai kondisi perusahaan yang mengakibatkan aliran kas masuk, piutang dan aset lancar lainnya yang semakin menurun secara drastis. CMPP dan GIAA mengalami penurunan kinerja solvabilitas yang dapat dilihat dari nilai DER bernilai negatif dan nilai DR lebih dari 1 kali. Penurunan pendapatan pada masa pandemi Covid-19 berdampak pada kerugian yang cukup besar di tahun 2020, sehingga mengakibatkan perusahaan mengalami defisit ekuitas. Sebagai usaha memperoleh pendanaan, perusahaan harus menambah utangnya sekaligus untuk menutup defisit ekuitas. Dengan demikian, utang CMPP dan GIAA di tahun 2020 menjadi sangat besar dibandingkan dengan aset yang dimiliki.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115746595","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 : 2022-01-19DOI: 10.33197/jabe.vol7.iss2.2021.781
Hafidz Rully Amirullah, Fitra Dharma, W. Putri
This study analyzed the value of the company during the Covid 19 pandemic using LQ45 companies as the sample. This study aims to find out how the condition of the LQ45 firm value during the covid 19 pandemic during 2020. The data and information used in this study were obtained from the website of Indonesia stock exchange. This study used quantitative research methods. The independent variables used in this study were Intellectual capital, profitability as a moderating variable, and firm size as a control variable.The data used was secondary data in the form of audited annual financial reports obtained from the Indonesia Stock Exchange (IDX) website. Based on the results of the analysis of intellectual capital research that has a positive effect on firm value during the covid 19 pandemic, the profitability variable as a moderating variable can moderate the relationship between intellectual capital and firm value during the covid 19 pandemic, the firm size variable as a control variable has no effect on the firm value of LQ45 during the covid19 pandemic.
{"title":"PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN SAAT PANDEMI COVID 19 DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PEUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA)","authors":"Hafidz Rully Amirullah, Fitra Dharma, W. Putri","doi":"10.33197/jabe.vol7.iss2.2021.781","DOIUrl":"https://doi.org/10.33197/jabe.vol7.iss2.2021.781","url":null,"abstract":"This study analyzed the value of the company during the Covid 19 pandemic using LQ45 companies as the sample. This study aims to find out how the condition of the LQ45 firm value during the covid 19 pandemic during 2020. The data and information used in this study were obtained from the website of Indonesia stock exchange. This study used quantitative research methods. The independent variables used in this study were Intellectual capital, profitability as a moderating variable, and firm size as a control variable.The data used was secondary data in the form of audited annual financial reports obtained from the Indonesia Stock Exchange (IDX) website. Based on the results of the analysis of intellectual capital research that has a positive effect on firm value during the covid 19 pandemic, the profitability variable as a moderating variable can moderate the relationship between intellectual capital and firm value during the covid 19 pandemic, the firm size variable as a control variable has no effect on the firm value of LQ45 during the covid19 pandemic.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126354217","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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