Pub Date : 2023-09-17DOI: 10.31539/costing.v7i1.6974
Puput Meilawati, Jaeni Jaeni
Village funds are funds provided by the central government sourced from tha state revenue and expenditure budget allocated to villages, village funds are transferred through the distruct/city regional income and expenditure budget. Village funds provided to improve insfrastructure andi t is hoped that the government cn advance in all aspects of lagging villages. Good management of village funds can realize the government’s hopes of this research is to show whether accountability, oversight, community participation, and competence of village officials can affect the management of village officials can affect the management of village funds. This study used a quantitative method, this research was conducted in villages in the sayung subdistrict with a total sampel of 150 respondents, consisting of village officials, village consultative bodies, and the community, the sampling technique is purposive sampling. Primary data used by distributing questionnaires. Based on the test results, it can be concludedthat the variables of accountability, supervision, cummunity participation, and competence of village officials simultaneouslt have a significant effect on the management of village funds.
Keywords : Accountability, Supervision, Cummunity Participation, Competence of Village officials, and Management of Village Funds
{"title":"Analisis Faktor – Faktor Yang Mempengaruhi Pengelolaan Dana Desa (Studi Kasus Pada Desa Di Kecamatan Sayung)","authors":"Puput Meilawati, Jaeni Jaeni","doi":"10.31539/costing.v7i1.6974","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6974","url":null,"abstract":"Village funds are funds provided by the central government sourced from tha state revenue and expenditure budget allocated to villages, village funds are transferred through the distruct/city regional income and expenditure budget. Village funds provided to improve insfrastructure andi t is hoped that the government cn advance in all aspects of lagging villages. Good management of village funds can realize the government’s hopes of this research is to show whether accountability, oversight, community participation, and competence of village officials can affect the management of village officials can affect the management of village funds. This study used a quantitative method, this research was conducted in villages in the sayung subdistrict with a total sampel of 150 respondents, consisting of village officials, village consultative bodies, and the community, the sampling technique is purposive sampling. Primary data used by distributing questionnaires. Based on the test results, it can be concludedthat the variables of accountability, supervision, cummunity participation, and competence of village officials simultaneouslt have a significant effect on the management of village funds.
 Keywords : Accountability, Supervision, Cummunity Participation, Competence of Village officials, and Management of Village Funds","PeriodicalId":500904,"journal":{"name":"Costing","volume":"132 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135304425","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 : 2023-09-15DOI: 10.31539/costing.v7i1.6343
Diaz Rizka Canda Anggraini, Priono Priono
This research was conducted to examine the effect of the Application of ISAK 35 on the Quality of Reports of Public Sector Financial Organizations at Educational Foundations in Wringinanom District. This study used quantitative methods with data collection instruments in the form of questionnaires. The population of this study is the management of the Education Foundation in Wringinanom District. Sampling with the criteria of respondents is the chairman of the foundation, deputy chairman of the foundation, secretary of the foundation, and foundations with funds obtained as many as 52 respondents from 13 foundations. Data analysis used in the study included: descriptive analysis, classic assumption test, multiple linear regression analysis, and hypothesis testing using SPSS 27. The results showed that the implementation of ISAK 35 had a significant effect on report quality.
Keywords: Application of ISAK 35, Quality of Financial Reports. Public Sector Organization, Educational Foundation.
{"title":"Pengaruh Penerapan Isak 35 Terhadap Kualitas Laporan Keuangan Organisasi Sektor Publik","authors":"Diaz Rizka Canda Anggraini, Priono Priono","doi":"10.31539/costing.v7i1.6343","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6343","url":null,"abstract":"This research was conducted to examine the effect of the Application of ISAK 35 on the Quality of Reports of Public Sector Financial Organizations at Educational Foundations in Wringinanom District. This study used quantitative methods with data collection instruments in the form of questionnaires. The population of this study is the management of the Education Foundation in Wringinanom District. Sampling with the criteria of respondents is the chairman of the foundation, deputy chairman of the foundation, secretary of the foundation, and foundations with funds obtained as many as 52 respondents from 13 foundations. Data analysis used in the study included: descriptive analysis, classic assumption test, multiple linear regression analysis, and hypothesis testing using SPSS 27. The results showed that the implementation of ISAK 35 had a significant effect on report quality.
 
 Keywords: Application of ISAK 35, Quality of Financial Reports. Public Sector Organization, Educational Foundation.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135486171","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 : 2023-09-15DOI: 10.31539/costing.v7i1.6724
Monica Ester, Anna Amalyah Agus
Color selection is an important aspect when it comes to purchasing clothes, but there are not many studies linking color in fashion and marketing science. This study analyzes the influencer's attributes on the perceived character of followers so the creation of perceived customer value is established to find purchase intentions, and clothing color preferences in Indonesian’s Generation Z. With a sample size of 388 respondents, the researchers utilized a quantitative descriptive strategy to gather primary data by having survey participants fill out questionnaires. The Structural Equation Model (SEM) approach would then be used to examine the data that was gathered. The results prove that not all variables positively influence purchase intention in clothing color preference and the most desirable clothing colors is pink, blue, and yellow. In order to avoid product waste and improve marketing effectiveness, marketing professionals can use this research as a useful resource when choosing the color of apparel to be produced.
Keywords: fashion color, generation Z, influencer marketing, purchase intention, social media
{"title":"Pengaruh Fashion Influencer Terhadap Warna Busana Generasi Z","authors":"Monica Ester, Anna Amalyah Agus","doi":"10.31539/costing.v7i1.6724","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6724","url":null,"abstract":"Color selection is an important aspect when it comes to purchasing clothes, but there are not many studies linking color in fashion and marketing science. This study analyzes the influencer's attributes on the perceived character of followers so the creation of perceived customer value is established to find purchase intentions, and clothing color preferences in Indonesian’s Generation Z. With a sample size of 388 respondents, the researchers utilized a quantitative descriptive strategy to gather primary data by having survey participants fill out questionnaires. The Structural Equation Model (SEM) approach would then be used to examine the data that was gathered. The results prove that not all variables positively influence purchase intention in clothing color preference and the most desirable clothing colors is pink, blue, and yellow. In order to avoid product waste and improve marketing effectiveness, marketing professionals can use this research as a useful resource when choosing the color of apparel to be produced.
 
 Keywords: fashion color, generation Z, influencer marketing, purchase intention, social media","PeriodicalId":500904,"journal":{"name":"Costing","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135486312","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 : 2023-09-15DOI: 10.31539/costing.v7i1.7266
Muhammad Habibulloh, Nur Suci I. Mei Murni
The purpose of this study was to determine the effect of roa, roe, npm, and eps on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative research methods. For the data to be studied using the purpose sampling technique with the data source used is secondary data. The population used in this study is a food and beverage sub-sector company listed on the Indonesia Stock Exchange in the period 2019 to 2021. The results of this study are 1) ROA has no effect on stock prices in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2021. 2) ROE has no effect on stock prices in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2021. 3) NPM has no effect on stock prices in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2021. 4) EPS has no effect on stock prices in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2021.
{"title":"Pengaruh ROA, ROE, NPM, Dan EPS Terhadap Harga Saham Pada Perusahaan Makanan Dan Minuman Yang Tercatat Pada Bursa Efek Indonesia Tahun 2019-2021","authors":"Muhammad Habibulloh, Nur Suci I. Mei Murni","doi":"10.31539/costing.v7i1.7266","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7266","url":null,"abstract":"The purpose of this study was to determine the effect of roa, roe, npm, and eps on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative research methods. For the data to be studied using the purpose sampling technique with the data source used is secondary data. The population used in this study is a food and beverage sub-sector company listed on the Indonesia Stock Exchange in the period 2019 to 2021. The results of this study are 1) ROA has no effect on stock prices in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2021. 2) ROE has no effect on stock prices in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2021. 3) NPM has no effect on stock prices in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2021. 4) EPS has no effect on stock prices in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2021.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"2013 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135486170","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 : 2023-09-15DOI: 10.31539/costing.v7i1.6841
Karyn Natasha Budianto, Monika Palupi Murniati
This study attempts to ascertain the impact of the management control system with the levers of control model, which comprises belief systems, boundary systems, diagnostic systems, and interactive systems on employee performance with a mediating variable, namely the degree of employee creativity. This form of research, which is quantitative, makes use of primary data collected by sending questionnaires to industrial businesses in Semarang, Central Java, through Google Form. 84 firm managers, including top and intermediate managers, participated in the survey as respondents. Based on the probability sampling approach, sampling was computed. Three different multiple linear regression techniques were used in this study to test three different hypotheses: (1) the effects of management control systems on worker productivity; (2) the effects of management control systems on worker creativity; and (3) the effects of management control systems and creativity as mediating factors on worker productivity. The results of this study show that the management control system, which consists of components of the belief system and interaction system, has a substantial impact on improving employee performance and creativity. Employee productivity and creativity are unaffected by this, and neither are the boundary system and diagnostic system characteristics. The creative variable also has the power to limit the management control system's effect on employee performance.
Keywords : Belief Systems, Boundary Systems, Interactive Control Systems, Diagnostic Control Systems, and Creativity
{"title":"Pengaruh Sistem Pengendalian Manajemen Dengan Four Lever’s Of Control Model Terhadap Kinerja Karyawan Di Perusahaan Manufaktur Kota Semarang Dengan Tingkat Kreativitas Sebagai Variabel Mediasi","authors":"Karyn Natasha Budianto, Monika Palupi Murniati","doi":"10.31539/costing.v7i1.6841","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6841","url":null,"abstract":"This study attempts to ascertain the impact of the management control system with the levers of control model, which comprises belief systems, boundary systems, diagnostic systems, and interactive systems on employee performance with a mediating variable, namely the degree of employee creativity. This form of research, which is quantitative, makes use of primary data collected by sending questionnaires to industrial businesses in Semarang, Central Java, through Google Form. 84 firm managers, including top and intermediate managers, participated in the survey as respondents. Based on the probability sampling approach, sampling was computed. Three different multiple linear regression techniques were used in this study to test three different hypotheses: (1) the effects of management control systems on worker productivity; (2) the effects of management control systems on worker creativity; and (3) the effects of management control systems and creativity as mediating factors on worker productivity. The results of this study show that the management control system, which consists of components of the belief system and interaction system, has a substantial impact on improving employee performance and creativity. Employee productivity and creativity are unaffected by this, and neither are the boundary system and diagnostic system characteristics. The creative variable also has the power to limit the management control system's effect on employee performance. 
 Keywords : Belief Systems, Boundary Systems, Interactive Control Systems, Diagnostic Control Systems, and Creativity","PeriodicalId":500904,"journal":{"name":"Costing","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135486314","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 : 2023-09-15DOI: 10.31539/costing.v7i1.6642
Kevin Bambang Setiawan, Andreas Fourtunando Simanjuntak, Putri Br Sibarani, Dwita Sakunta, Arsyaf Tampubolon
This study aims to analyze the factors that influence dividend policy, namely leverage, efficiency and macroeconomics in 20 companies that carry the green concept (SRI) listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique in this study was purposive sampling method and 100 samples were obtained. The analytical method used is multiple linear regression analysis. The results of this study indicate that efficiency has an effect on dividend policy, while leverage and macroeconomic factors have no effect on dividend policy.
Keywords: Leverage, Efficiency, Macroeconomics and Dividend Policy
{"title":"Pengaruh Leverage, Efisiensi, Dan Ekonomi Makro Terhadap Kebijakan Deviden Perusahaan Listing Sri-Kehati Indeks","authors":"Kevin Bambang Setiawan, Andreas Fourtunando Simanjuntak, Putri Br Sibarani, Dwita Sakunta, Arsyaf Tampubolon","doi":"10.31539/costing.v7i1.6642","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6642","url":null,"abstract":"This study aims to analyze the factors that influence dividend policy, namely leverage, efficiency and macroeconomics in 20 companies that carry the green concept (SRI) listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique in this study was purposive sampling method and 100 samples were obtained. The analytical method used is multiple linear regression analysis. The results of this study indicate that efficiency has an effect on dividend policy, while leverage and macroeconomic factors have no effect on dividend policy.
 
 Keywords: Leverage, Efficiency, Macroeconomics and Dividend Policy","PeriodicalId":500904,"journal":{"name":"Costing","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135486318","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 : 2023-09-15DOI: 10.31539/costing.v7i1.6702
Lisa Maratus Solikhah, Siti Aminah
The increase in internet users has made consumers pay more and more attention to the products to be purchased, one of which is body care, namely hand body lotion, which is experiencing an increasingly difficult level of competition due to being one of the body treatments needed by consumers in caring for their skin. This study aims to determine the effect of product quality and E-Wom viral marketing on purchasing decisions for Marina Hand Body Lotion products. The study was conducted on 70 respondents who were UPN Veterans East Java students who had used or purchased Marina Hand Body Lotion products by collecting questionnaire data and were selected using a non-probability sampling method with a porposive sampling technique. The data is distributed and collected and then processed using the Partial Least Square (PLS) analysis technique. The results of the study explain that product quality has a significant positive effect on purchasing decisions for Hand Body Lotion Marina products and E-Wom viral marketing has a positive effect on purchasing decisions for Hand Body Lotion Marina products.
Keywords: Product quality; Electronic Word of Mouth; buying decision; body care; E-Wom
{"title":"Pengaruh Kualitas Produk Dan Pemasaran Viral E-Wom Terhadap Keputusan Pembelian Produk Hand Body Lotion Marina","authors":"Lisa Maratus Solikhah, Siti Aminah","doi":"10.31539/costing.v7i1.6702","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6702","url":null,"abstract":"The increase in internet users has made consumers pay more and more attention to the products to be purchased, one of which is body care, namely hand body lotion, which is experiencing an increasingly difficult level of competition due to being one of the body treatments needed by consumers in caring for their skin. This study aims to determine the effect of product quality and E-Wom viral marketing on purchasing decisions for Marina Hand Body Lotion products. The study was conducted on 70 respondents who were UPN Veterans East Java students who had used or purchased Marina Hand Body Lotion products by collecting questionnaire data and were selected using a non-probability sampling method with a porposive sampling technique. The data is distributed and collected and then processed using the Partial Least Square (PLS) analysis technique. The results of the study explain that product quality has a significant positive effect on purchasing decisions for Hand Body Lotion Marina products and E-Wom viral marketing has a positive effect on purchasing decisions for Hand Body Lotion Marina products.
 
 Keywords: Product quality; Electronic Word of Mouth; buying decision; body care; E-Wom","PeriodicalId":500904,"journal":{"name":"Costing","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135486316","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 : 2023-09-15DOI: 10.31539/costing.v7i1.6954
Rio Yulian Pradipta, Sunarto Sunarto
The purpose of this study is to investigate and evaluate how cash flow, liquidity, and profitability affect stock returns. The study population consist of food and baverage subsector companies listed on the Indonesian Stock Exchange (IDX) between 2017 and 2021. A sample of 24 companies was created using a targeted sampling technique. Secondary data from numerous reliable sources served as the basis for the data. Cash flow, liquidity, and profitability are independent variables. stock returns is the dependent variable. Secondary data were collcted in this study using a documented approach. According to the test results, profitability has a positive impact on stock returns whereas investment cash flow has no impact and liquidity has a negative impact.
Keywords: cash flow, liquidity, profitability, stock return
{"title":"Pengaruh Aruskas, Likuiditas Dan Profitabilitas Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Subsektor Makanan Dan Minuman Periode 2017-2021","authors":"Rio Yulian Pradipta, Sunarto Sunarto","doi":"10.31539/costing.v7i1.6954","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6954","url":null,"abstract":"The purpose of this study is to investigate and evaluate how cash flow, liquidity, and profitability affect stock returns. The study population consist of food and baverage subsector companies listed on the Indonesian Stock Exchange (IDX) between 2017 and 2021. A sample of 24 companies was created using a targeted sampling technique. Secondary data from numerous reliable sources served as the basis for the data. Cash flow, liquidity, and profitability are independent variables. stock returns is the dependent variable. Secondary data were collcted in this study using a documented approach. According to the test results, profitability has a positive impact on stock returns whereas investment cash flow has no impact and liquidity has a negative impact.
 Keywords: cash flow, liquidity, profitability, stock return","PeriodicalId":500904,"journal":{"name":"Costing","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135486317","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 : 2023-09-03DOI: 10.31539/costing.v7i1.7035
Tarisma Indri Ardianti, Cahyani Nuswandari
ABSTRACT
This study was conducted to examine the influence of audit quality, audit committee, independent commisioners, and institutional ownership on tax avoidance. A quantitive research method was employed. The research population consisted of 238 data points. The sampling technique used was purposive sampling, resulting in 188 data points that met the criteria. Outliers were identified, and 27 data points were removed, leaving 161 data points for testing. Data analysis techniques used in this research included descriptive statistics, classical assumption test, multiple linear regression analysis, model testing, and hypothesis testing. The result of the study that audit quality has a significant positive impact on tax avoidance, independent commissioners have a significant negative impact on tax avoidance, while the audit committee and institutional ownership do not have an impact on tax avoidance.
Keywords : Audit Quality, Audit Committee, Independent Commisioners, Institutional Ownership, Tax Avoidance
{"title":"Dapatkah Good Corporate Governance Mencegah Penghindaran Pajak?","authors":"Tarisma Indri Ardianti, Cahyani Nuswandari","doi":"10.31539/costing.v7i1.7035","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7035","url":null,"abstract":"ABSTRACT
 This study was conducted to examine the influence of audit quality, audit committee, independent commisioners, and institutional ownership on tax avoidance. A quantitive research method was employed. The research population consisted of 238 data points. The sampling technique used was purposive sampling, resulting in 188 data points that met the criteria. Outliers were identified, and 27 data points were removed, leaving 161 data points for testing. Data analysis techniques used in this research included descriptive statistics, classical assumption test, multiple linear regression analysis, model testing, and hypothesis testing. The result of the study that audit quality has a significant positive impact on tax avoidance, independent commissioners have a significant negative impact on tax avoidance, while the audit committee and institutional ownership do not have an impact on tax avoidance.
 Keywords : Audit Quality, Audit Committee, Independent Commisioners, Institutional Ownership, Tax Avoidance","PeriodicalId":500904,"journal":{"name":"Costing","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134948638","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 : 2023-09-03DOI: 10.31539/costing.v7i1.6774
Risfa Aryani Putri, Nor Norisanti, Erry Sunarya
The purpose of this study is to determine the effect of Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), Earning Per Share (EPS) on Bond Ratings in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange for 2021-2022 for 32 quarters. The samples used were 32 out of 48 samples with purposive sampling techniques. The data analysis technique uses multiple linear regression analysis with data processing using SPSS 25 software. The results showed a variable relationship between Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), and Earning Per Share (EPS) to Bond Rating of 0.670 (strong). Cash Ratio positively affects the Bond Rating of 0.406 or 40.6%. Gross Profit Margin (GPM) negatively affects the Bond Rating by 0.100 or 10%. The Debt To Equity Ratio (DER) negatively affects the Bond Rating by 0.001 or 0.01%. Earnings Per Share (EPS) negatively affects a Bond Rating of 0.005 or 0.05%.
Keywords: Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), Earning Per Share (EPS), Bond Rating.
{"title":"Pengaruh Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), Dan Earning Per Share Terhadap Peringkat Obligasi","authors":"Risfa Aryani Putri, Nor Norisanti, Erry Sunarya","doi":"10.31539/costing.v7i1.6774","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6774","url":null,"abstract":"The purpose of this study is to determine the effect of Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), Earning Per Share (EPS) on Bond Ratings in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange for 2021-2022 for 32 quarters. The samples used were 32 out of 48 samples with purposive sampling techniques. The data analysis technique uses multiple linear regression analysis with data processing using SPSS 25 software. The results showed a variable relationship between Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), and Earning Per Share (EPS) to Bond Rating of 0.670 (strong). Cash Ratio positively affects the Bond Rating of 0.406 or 40.6%. Gross Profit Margin (GPM) negatively affects the Bond Rating by 0.100 or 10%. The Debt To Equity Ratio (DER) negatively affects the Bond Rating by 0.001 or 0.01%. Earnings Per Share (EPS) negatively affects a Bond Rating of 0.005 or 0.05%.
 Keywords: Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), Earning Per Share (EPS), Bond Rating.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134948637","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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