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PENANOMICS: International Journal of Economics最新文献

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GOOD TO GREAT EFFECT – CASE STUDY AT MERDEKA CHOPPER GOLD, TBK 从好的到伟大的效果——默迪卡直升机黄金案例研究,TBK
Pub Date : 2022-04-22 DOI: 10.56107/penanomics.v1i1.2
M. Syafnur, Fauzi Fauzi, Aulia Dewi Gizta, M. Isa Alamsyahbana, Novi Chandra Saputra
Good to Great effect is a concept developed by one of the writers and researchers named Jim Colins, where according to him there are companies that have above good abilities which then lead the company to become a great company. In this study, the researcher took one of the companies that have these indications, although currently being hit by the Covid 19 pandemic, the company's performance continues to increase. The population of this study are companies in LQ45 with a sample that is engaged in mining. The data analysis method uses financial report indicators for 5 years running fundamental analysis and stock return analysis. The results show that the MDKA company meets the characteristics as a Good to Great Effect company.
“从优秀到卓越”的概念是由一位名叫吉姆·柯林斯的作家和研究人员提出的,根据他的说法,有些公司拥有高于优秀的能力,然后带领公司成为一家伟大的公司。在这项研究中,研究人员选择了其中一家有这些迹象的公司,尽管目前受到Covid - 19大流行的打击,但该公司的业绩仍在不断提高。本研究的人口是LQ45的公司,样本是从事采矿。数据分析方法采用5年财务报告指标运行基本面分析和股票收益分析。结果表明,MDKA公司符合从好到大效应公司的特征。
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引用次数: 0
FINANCIAL STATEMENT INTEGRITY : CORPORATE GOVERNANCE AND QUALITY AUDIT EVIDENCE FROM FOOD AND BEVERAGE COMPANIES IN INDONESIA 财务报表完整性:印尼食品和饮料公司的公司治理和质量审计证据
Pub Date : 2022-04-22 DOI: 10.56107/penanomics.v1i1.3
Charly Marlinda, Hendy Satria, Ranti Utami, S. Kurnia, Masyitah As Sahara
The purpose of this study was to examine the effect of corporate governance and audit quality, corporate governance as proxied by institutional ownership, managerial ownership, audit committees, independent commissioners on the integrity of financial statements in manufacturing companies in the food and beverage industry sub-sector. This study uses a quantitative approach whose research object is taken from a sample of manufacturing companies in the food and beverage industry sub-sector as many as 6 companies during the 4-year observation period in order to obtain 24 observation samples. The analytical method used is multiple linear regression analysis with a significant level of 5%. Based on the results of the study, the multiple linear regression analysis equations are: Financial Statement Integrity = 0.239 – 0.070 Institutional Ownership + 5.371 Managerial Ownership – 0.976 Audit Committee + 4.740 Independent Commissioner – 0.379 audit quality + e. The conclusion of the analysis is partial managerial ownership and independent commissioner affect the integrity of financial statements while institutional ownership, audit committee, and audit quality have no effect on the integrity of financial statements, simultaneously institutional ownership, managerial ownership, audit committee, independent commissioners and audit quality have an effect on the integrity of financial statements. managerial ownership and independent commissioners strengthen their relationship with financial statement integrity and institutional ownership, audit committees, and audit quality weaken their relationship with financial statement integrity. The proxy of corporate governance and audit quality on the coefficient of determination shows the percentage of influence of 83.6%, while the rest is influenced by other variables of 16.4%.
本研究的目的是检验公司治理与审计质量、以机构所有权、管理层所有权为代表的公司治理、审计委员会、独立专员对食品和饮料行业子行业制造公司财务报表完整性的影响。本研究采用定量分析的方法,研究对象在4年的观察期中选取了食品饮料行业子行业中多达6家的制造企业作为样本,获得了24个观察样本。分析方法为多元线性回归分析,显著水平为5%。根据研究结果,多元线性回归分析方程为:财务报表完整性= 0.239 - 0.070机构所有权+ 5.371管理层所有权- 0.976审计委员会+ 4.740独立专员- 0.379审计质量+ e.分析的结论是,部分管理层所有权和独立专员影响财务报表的完整性,而机构所有权、审计委员会和审计质量对财务报表的完整性没有影响,同时机构所有权、管理层所有权、审计委员会、独立专员和审计质量对财务报表的完整性有影响。管理层所有权和独立专员与财务报表完整性的关系增强,而机构所有权、审计委员会和审计质量与财务报表完整性的关系减弱。公司治理和审计质量对决定系数的代理影响百分比为83.6%,其余受其他变量影响的百分比为16.4%。
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引用次数: 1
ACCOUNTING TREATMENT OF HISTORICAL ASSETS BASED ON INTERPRETIVIST PARADIGM 基于解释主义范式的历史资产会计处理
Pub Date : 2022-04-20 DOI: 10.56107/penanomics.v1i1.1
Hendy Satria, Novi Chandra Saputra, Juhli Edi S, M. Isa Alamsayahbana, Fauzi Fauzi
This study aims to determine the accounting application for the Department of Revenue and Financial Management and Regional Assets of the Tanjungpinang City Government in the recognition, assessment, presentation and disclosure of the Grand Mosque of Sultan Riau Penyengat in financial statements. This research is expected to provide clearer information regarding historical aset accounting standards. This study uses a qualitative case study approach. Data were collected through primary data. through respondent interviews and secondary data from supporting documents. The results of this study indicate that the recognition of historical asets in this mosque has no "value" because it is not easy to determine the age or value of these historic asets. The practice of accounting for historic asets at the Grand Mosque of Sultan Riau Penyengat has met the standards set by the government, because there is an assessment and presentation of historical asets has been carried out in the notes to the financial statements.
本研究旨在确定丹中槟榔市政府收入与财务管理和区域资产部门在财务报表中对苏丹廖内Penyengat大清真寺的确认、评估、列报和披露中的会计应用。这项研究有望提供有关历史资产会计准则的更清晰的信息。本研究采用定性案例研究方法。通过原始数据收集数据。通过受访者访谈和辅助资料从支持文件。本研究结果表明,该清真寺历史资产的认定没有“价值”,因为这些历史资产的年代和价值不容易确定。苏丹廖内Penyengat大清真寺对历史资产的会计处理符合政府制定的标准,因为在财务报表附注中对历史资产进行了评估和列报。
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引用次数: 0
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PENANOMICS: International Journal of Economics
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