Pub Date : 2024-02-29DOI: 10.61990/ijamesc.v2i1.187
Selvy Anggraini, Afrizal Nilwan
Punctuality is an important trait that shows the ability of the organization to compile and present financial statements according to the grace period, because information in financial reporting that is in accordance with the deadline is more useful for stock investors when making investment decisions. The purpose of this study is to evaluate how profitability and leverage affect the timeliness of financial statements. In this study, profitability is assessed through return on assets (ROA) and leverage is analyzed using debt to equity ratio (DER). This type of study is a quantitative set that utilizes secondary information in the form of financial statements per year from the company obtained through the www.idx.co.id site. Participants in this study are property and real estate sub-sector business entities listed on the Indonesia Stock Exchange for the period 2020-2022. The respondents of this study were 69 organizations that met 4 respondent requirements using purposive sampling techniques. The test was carried out through the use of logistic regression analysis with SPSS software version 18. The partial presumptive test output shows that profitability and leverage have a significant positive impact on the timeliness of financial statements. The findings of the coefficient of determination test explain that the percentage of the influence of profitability and leverage for the timeliness of financial statements is 10.2% and the remaining 89.8% is impacted by other independent elements that have not been studied in this study
{"title":"THE EFFECT OF PROFITABILITY AND LEVERAGE ON THE TIMELINESS OF FINANCIAL REPORTING","authors":"Selvy Anggraini, Afrizal Nilwan","doi":"10.61990/ijamesc.v2i1.187","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.187","url":null,"abstract":"Punctuality is an important trait that shows the ability of the organization to compile and present financial statements according to the grace period, because information in financial reporting that is in accordance with the deadline is more useful for stock investors when making investment decisions. The purpose of this study is to evaluate how profitability and leverage affect the timeliness of financial statements. In this study, profitability is assessed through return on assets (ROA) and leverage is analyzed using debt to equity ratio (DER). This type of study is a quantitative set that utilizes secondary information in the form of financial statements per year from the company obtained through the www.idx.co.id site. Participants in this study are property and real estate sub-sector business entities listed on the Indonesia Stock Exchange for the period 2020-2022. The respondents of this study were 69 organizations that met 4 respondent requirements using purposive sampling techniques. The test was carried out through the use of logistic regression analysis with SPSS software version 18. The partial presumptive test output shows that profitability and leverage have a significant positive impact on the timeliness of financial statements. The findings of the coefficient of determination test explain that the percentage of the influence of profitability and leverage for the timeliness of financial statements is 10.2% and the remaining 89.8% is impacted by other independent elements that have not been studied in this study","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"22 5part1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140411883","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 : 2024-02-28DOI: 10.61990/ijamesc.v2i1.185
Helen, Haninun
Tax avoidance is a business practice that uses accounting techniques that comply with tax rules by exploiting legal loopholes to reduce their total tax liability. The purpose of this study is to gather empirical evidence on the relationship between tax avoidance and accounting profitability, leverage, and liquidity. Using a sample of banking organizations registered in the IDX for the years 2018-2022, the study was carried out statistically. A linear multiple analysis is utilized in the analytical method. Partial research findings show that profitability factors affect while leverage and liquidity have no effect on tax avoidance, but simultaneously profitability, leverage, and liquidity affect tax avoidance.
{"title":"THE EFFECT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY ON TAX AVOIDANCE","authors":"Helen, Haninun","doi":"10.61990/ijamesc.v2i1.185","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.185","url":null,"abstract":"Tax avoidance is a business practice that uses accounting techniques that comply with tax rules by exploiting legal loopholes to reduce their total tax liability. The purpose of this study is to gather empirical evidence on the relationship between tax avoidance and accounting profitability, leverage, and liquidity. Using a sample of banking organizations registered in the IDX for the years 2018-2022, the study was carried out statistically. A linear multiple analysis is utilized in the analytical method. Partial research findings show that profitability factors affect while leverage and liquidity have no effect on tax avoidance, but simultaneously profitability, leverage, and liquidity affect tax avoidance.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"1 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140423269","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 investigate the influence of the audit committee in moderating the association between financial targets, financial stability, changes in directors, ineffective supervision, optimal conditions of the company, changes in auditors, the CEO's photograph, government projects, political connections, and managerial ownership on financial statement fraud. When examining instances of financial statement fraud, it is important to take into account the involvement of the audit committee in addition to other variables. The Beneish M-Score Model is used to quantify financial statement fraud. The study focuses on analyzing a sample of 49 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 - 2021. The analysis employs panel data regression analysis with 98 units, utilizing the EViews 13 analytical tool to test the hypothesis. The findings of this study indicate that a company's financial target significantly impacts the likelihood of financial statement fraud. Factors such as financial stability, changes in directors, monitoring, the company's ideal condition, changes in auditors, CEO photographs, government projects, political connections, and managerial ownership do not affect the likelihood of financial statement fraud. The presence of an audit committee has a moderating effect on the occurrence of financial statement fraud as each independent variable becomes less influential.
{"title":"FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION","authors":"Mohamad Zulman Hakim, Epekele Wisdom, Dirvi Surya Abbas, Alvina Anggraini, Gadis Ayu Rizky Darmala, Elsa Audia Utami","doi":"10.61990/ijamesc.v2i1.163","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.163","url":null,"abstract":"This study aims to investigate the influence of the audit committee in moderating the association between financial targets, financial stability, changes in directors, ineffective supervision, optimal conditions of the company, changes in auditors, the CEO's photograph, government projects, political connections, and managerial ownership on financial statement fraud. When examining instances of financial statement fraud, it is important to take into account the involvement of the audit committee in addition to other variables. The Beneish M-Score Model is used to quantify financial statement fraud. The study focuses on analyzing a sample of 49 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 - 2021. The analysis employs panel data regression analysis with 98 units, utilizing the EViews 13 analytical tool to test the hypothesis. The findings of this study indicate that a company's financial target significantly impacts the likelihood of financial statement fraud. Factors such as financial stability, changes in directors, monitoring, the company's ideal condition, changes in auditors, CEO photographs, government projects, political connections, and managerial ownership do not affect the likelihood of financial statement fraud. The presence of an audit committee has a moderating effect on the occurrence of financial statement fraud as each independent variable becomes less influential. ","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"130 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140421698","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}
The study was conducted on food and beverage manufacturing businesses that are publicly traded on the Indonesia Stock Exchange (BEI) between 2018 and 2022. The objective of this research is to conduct experiments and studies to examine the influence of profitability, solvency, leverage, and firm size on market pricing. This study is a quantitative analysis that focuses on a specific group of organizations. The research population consists of beverage and food companies that are registered on the IDX for the period of 2018-2022. In all, there are 47 companies included in the study. The sample approach used is purposive sampling with condition 1. The company's registration on the IDX spans from 2018 to 2022. 2). The second point is release financial statements in a continuous sequence spanning from 2018 to 2022. 3) Only 17 firms were selected based on the criterion of consistently generating profits. The data is acquired from the company's yearly financial filings. This data was obtained using a secondary data gathering methodology. Subsequently, the hypothesis is examined through the utilization of the multiple linear regression technique provided by the SPSS software. Partial testing is conducted using T statistical testing and simultaneous testing is performed using Inova statistical testing. Consequently, the research findings indicate that DER and ROE have little influence on stock prices, whereas the debt ratio has a noteworthy positive effect and total assets have a notable negative effect.
{"title":"THE INFLUENCE OF LEVERAGE, PROFITABILITY, SOLVENCY, COMPANY SIZE, ON STOCK PRICES IN FOOD AND BEVERAGE INDUSTRY COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (BEI) IN 2018-2022","authors":"Siti Aisyah Nasution, Pryani Florentina Br Ginting, Berta Novia, Patrisia Saragih, Monalisa Br Tumeang, Dwi Saraswati","doi":"10.61990/ijamesc.v2i1.191","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.191","url":null,"abstract":"The study was conducted on food and beverage manufacturing businesses that are publicly traded on the Indonesia Stock Exchange (BEI) between 2018 and 2022. The objective of this research is to conduct experiments and studies to examine the influence of profitability, solvency, leverage, and firm size on market pricing. This study is a quantitative analysis that focuses on a specific group of organizations. The research population consists of beverage and food companies that are registered on the IDX for the period of 2018-2022. In all, there are 47 companies included in the study. The sample approach used is purposive sampling with condition 1. The company's registration on the IDX spans from 2018 to 2022. 2). The second point is release financial statements in a continuous sequence spanning from 2018 to 2022. 3) Only 17 firms were selected based on the criterion of consistently generating profits. The data is acquired from the company's yearly financial filings. This data was obtained using a secondary data gathering methodology. Subsequently, the hypothesis is examined through the utilization of the multiple linear regression technique provided by the SPSS software. Partial testing is conducted using T statistical testing and simultaneous testing is performed using Inova statistical testing. Consequently, the research findings indicate that DER and ROE have little influence on stock prices, whereas the debt ratio has a noteworthy positive effect and total assets have a notable negative effect.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"41 40","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140448821","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 : 2024-02-20DOI: 10.61990/ijamesc.v2i1.182
Vivian Susanto, Khairudin
This study aims to determine and analyze the impact of audit tenure, the size of KAP, and audit fees. The purpose of this study is to disseminate knowledge and information about factors that affect the integrity of financial statements of building construction companies in Indonesia. The object of this study is a building construction sub-sector company listed on the Indonesia Stock Exchange during the period 2020 – 2022. The entire quantitative research sample amounted to 33 companies. Purposive sampling is used in the sampling procedure. The test was conducted using multiple regression analysis, where the integrity of financial statements is measured using accounting conservatism. The results of this study show that tenure audits and audit fees have a negative and significant effect on the integrity of financial statements and the size of public accounting has a positive and significant effect on the integrity of financial statements. It is expected that with this research, all parties (management, shareholders, and auditors) must be highly committed to realizing the improvement of financial statement integrity. The limitation of this study is the low adjusted R square value of 0.271, which indicates that the independent variable is only able to explain 27.1% of the variation of the dependent variable, as well as the lack of research samples. Then the suggestion for future research is to add research samples and other variables such as (1) company size; (2) leverage; (3) profitability; (4) financial distress that can explain the effect on the integrity of financial statements.
{"title":"FINANCIAL STATEMENT INTEGRITY: THE ROLE OF AUDIT TENURE, KAP SIZE, AND AUDIT FEE","authors":"Vivian Susanto, Khairudin","doi":"10.61990/ijamesc.v2i1.182","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.182","url":null,"abstract":"This study aims to determine and analyze the impact of audit tenure, the size of KAP, and audit fees. The purpose of this study is to disseminate knowledge and information about factors that affect the integrity of financial statements of building construction companies in Indonesia. The object of this study is a building construction sub-sector company listed on the Indonesia Stock Exchange during the period 2020 – 2022. The entire quantitative research sample amounted to 33 companies. Purposive sampling is used in the sampling procedure. The test was conducted using multiple regression analysis, where the integrity of financial statements is measured using accounting conservatism. The results of this study show that tenure audits and audit fees have a negative and significant effect on the integrity of financial statements and the size of public accounting has a positive and significant effect on the integrity of financial statements. It is expected that with this research, all parties (management, shareholders, and auditors) must be highly committed to realizing the improvement of financial statement integrity. The limitation of this study is the low adjusted R square value of 0.271, which indicates that the independent variable is only able to explain 27.1% of the variation of the dependent variable, as well as the lack of research samples. Then the suggestion for future research is to add research samples and other variables such as (1) company size; (2) leverage; (3) profitability; (4) financial distress that can explain the effect on the integrity of financial statements.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"62 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140447444","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 : 2024-02-20DOI: 10.61990/ijamesc.v2i1.192
Jochelyn Chu, Triana, Ys.Wandi Lahagu, Teng Sauh Hwee
This research aims to identify the effect of audit tenure, auditor switching, financial distress, and company size on audit report lag. The method applied in this research is a quantitative method by processing secondary data which is collectedthrough the official website of IDX. The population includes all the mining companies listed on the Indonesia StockExchange (IDX), with a total of 48 companies in 2018-2021. Then, by using a purposive sampling technique to determine the sample, 42 companies were taken as samples with 129 observations data over a period of 4 years. In order to realize the purpose of this research, SPSS application was used to analyze data with multiple linear regression analysis technique. Simultaneous tests resulted that audit tenure, auditor switching, financial distress, and company size together have a significant effect on audit report lag. Meanwhile, the results of partial tests are only financial distress that has a negative and significant effect on audit report lag, while audit tenure has no effect on audit report lag. US well as auditor switching and company size.
{"title":"INFLUENCE AUDIT TENURE, AUDITORS SWITCHING, FINANCIAL DISTRESS, AND COMPANY SIZE ON THE AUDIT REPORT LAG IN MINING SECTOR COMPANIES REGISTERED IN EXCHANGE EFFECT INDONESIA PERIOD 2018-2021","authors":"Jochelyn Chu, Triana, Ys.Wandi Lahagu, Teng Sauh Hwee","doi":"10.61990/ijamesc.v2i1.192","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.192","url":null,"abstract":"This research aims to identify the effect of audit tenure, auditor switching, financial distress, and company size on audit report lag. The method applied in this research is a quantitative method by processing secondary data which is collectedthrough the official website of IDX. The population includes all the mining companies listed on the Indonesia StockExchange (IDX), with a total of 48 companies in 2018-2021. Then, by using a purposive sampling technique to determine the sample, 42 companies were taken as samples with 129 observations data over a period of 4 years. In order to realize the purpose of this research, SPSS application was used to analyze data with multiple linear regression analysis technique. Simultaneous tests resulted that audit tenure, auditor switching, financial distress, and company size together have a significant effect on audit report lag. Meanwhile, the results of partial tests are only financial distress that has a negative and significant effect on audit report lag, while audit tenure has no effect on audit report lag. US well as auditor switching and company size.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"246 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140447009","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 : 2024-02-19DOI: 10.61990/ijamesc.v2i1.177
Henokh Xaverius Winata, Iskandar Ali Alam
This research aims to determine the price difference used with the EOQ method, save production costs, and produce maximum results. The research uses random sampling techniques, the method in this research uses qualitative methods and secondary data sources, data collection methods namely observation and interviews. Population In this research, there were all 40 employees of PT Sawitindo, the sample used was 3 employees who were directly interviewed. The data analysis technique used in this research was using the EOQ and total cost methods. The contribution of research using the EOQ method is that it can save production costs at PT and produce optimal quantities. The results obtained by calculating the EOQ method are in September IDR 2,935,749 in October IDR 3,501,849, in November IDR 3,945,896. After using the EOQ method there is a large price difference, namely in September IDR 814,251, in October IDR 1,748,151, and in November IDR 804,104, In general, research using the EOQ method can produce maximum results with more cost effective.
{"title":"ANALYSIS OF RAW MATERIAL INVENTORY CONTROL BASED ON ECONOMIC ORDER QUANTITY METHOD AT PT. SAWITINDO MAS TANJUNG RAJA SAKTI, LAMPUNG","authors":"Henokh Xaverius Winata, Iskandar Ali Alam","doi":"10.61990/ijamesc.v2i1.177","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.177","url":null,"abstract":"This research aims to determine the price difference used with the EOQ method, save production costs, and produce maximum results. The research uses random sampling techniques, the method in this research uses qualitative methods and secondary data sources, data collection methods namely observation and interviews. Population In this research, there were all 40 employees of PT Sawitindo, the sample used was 3 employees who were directly interviewed. The data analysis technique used in this research was using the EOQ and total cost methods. The contribution of research using the EOQ method is that it can save production costs at PT and produce optimal quantities. The results obtained by calculating the EOQ method are in September IDR 2,935,749 in October IDR 3,501,849, in November IDR 3,945,896. After using the EOQ method there is a large price difference, namely in September IDR 814,251, in October IDR 1,748,151, and in November IDR 804,104, In general, research using the EOQ method can produce maximum results with more cost effective.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"16 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140450889","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 determine the influence of Dividend Payouts Ratio, Debt To Equity Ratio, Decision investment, Profitability On the Company Value Population in study This is company consumption sub sector food and beverages for 2019 – 2022 listed on the Indonesia Stock Exchange (IDX) Which amount 31 company Based on research results and discussion about InfluenceDividend Payouts Ratio, Debt To Equity Ratio, Decision investment, Profitability On the Value of Food and Beverage Companies Registered on Exchange Effect Indonesia Period 2019 – 2022. Can concluded as following: Variable Dividend Payouts Ratio (X1),variable Decision Investment (X3), And Profitability variable (X4) does not have a significant effect on variable Mark Company(Y) on Company Food and Drink Which Registered in Exchange Effect Indonesia 2019 - 2022. Variable Debt to Equity Ratio (X2)influential in a way significant to Company Value (Y) variable in Food and Beverage Companies Which Listed on the Stock Exchange Indonesia 2019 - 2022. Based on results study and discussion Which has obtained that the independent variable (X) is Dividend Payout Ratio, Debt To Equity Ratio, Decision Investment, And Profitability No influential in a way simultaneous tovariable dependent (Y) to Mark Company in Food and Beverage Companies Listed on the Stock Exchange Indonesia Period 2019 -2022.
{"title":"INFLUENCE OF DIVIDEND PAYOUT RATIO, DEBT TO EQUITY RATIO, DECISIONS INVESTMENT AND PROFITABILITY ON FOOD AND COMPANY VALUE DRINK WHICH REGISTERED IN EXCHANGE EFFECT INDONESIA PERIOD 2019 – 2022","authors":"Jessy Safitri Sitorus, Beby Adilla, Nursairah Dabutar, Agnes Hesty, Demak Panjaitan, Wenny Anggresia Ginting","doi":"10.61990/ijamesc.v2i1.157","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.157","url":null,"abstract":"This study aims to determine the influence of Dividend Payouts Ratio, Debt To Equity Ratio, Decision investment, Profitability On the Company Value Population in study This is company consumption sub sector food and beverages for 2019 – 2022 listed on the Indonesia Stock Exchange (IDX) Which amount 31 company Based on research results and discussion about InfluenceDividend Payouts Ratio, Debt To Equity Ratio, Decision investment, Profitability On the Value of Food and Beverage Companies Registered on Exchange Effect Indonesia Period 2019 – 2022. Can concluded as following: Variable Dividend Payouts Ratio (X1),variable Decision Investment (X3), And Profitability variable (X4) does not have a significant effect on variable Mark Company(Y) on Company Food and Drink Which Registered in Exchange Effect Indonesia 2019 - 2022. Variable Debt to Equity Ratio (X2)influential in a way significant to Company Value (Y) variable in Food and Beverage Companies Which Listed on the Stock Exchange Indonesia 2019 - 2022. Based on results study and discussion Which has obtained that the independent variable (X) is Dividend Payout Ratio, Debt To Equity Ratio, Decision Investment, And Profitability No influential in a way simultaneous tovariable dependent (Y) to Mark Company in Food and Beverage Companies Listed on the Stock Exchange Indonesia Period 2019 -2022.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"41 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140451994","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 : 2024-02-17DOI: 10.61990/ijamesc.v2i1.175
Sindy Wahyuni, Habibburahman
Today's lifestyle has become more dominant than just meeting basic needs. Most of the younger generation and college students spend money to fulfill their desires and pleasures by shopping without considering the benefits. This dynamic is influenced by environmental factors, both internal and external as well as technological advances. The purpose of this study is to analyze whether hedonic lifestyle and emotional intelligence are related to the financial behavior of FEB students of Bandar Lampung University (UBL). The sample in this study amounted to 72 students calculated by the Slovin formula. Data analysis is carried out through validity tests, reliability tests, descriptive statistics, multiple linear regression analysis, T tests, F tests, and coefficients of determination. The research findings explained that hedonic lifestyles did not significantly affect students' financial behavior, while emotional intelligence significantly influenced their financial behavior. Taken together or simultaneously, hedonic lifestyle and emotional intelligence have a significant effect on students' financial behavior.
当今的生活方式已不仅仅是满足基本需求。大多数年轻一代和大学生通过购物来满足自己的欲望和享乐，而不考虑收益。这种态势受到内部和外部环境因素以及技术进步的影响。本研究旨在分析享乐主义生活方式和情商是否与楠榜大学 FEB 学生的财务行为有关。根据斯洛文公式计算，本研究的样本为 72 名学生。数据分析通过有效性检验、可靠性检验、描述性统计、多元线性回归分析、T 检验、F 检验和决定系数进行。研究结果表明，享乐主义生活方式对学生的理财行为没有显著影响，而情商对学生的理财行为有显著影响。综合或同时考虑，享乐主义生活方式和情商对学生的理财行为有显著影响。
{"title":"THE INFLUENCE OF HEDONIC LIFESTYLE AND EMOTIONAL INTELLIGENCE ON STUDENT FINANCIAL BEHAVIOR","authors":"Sindy Wahyuni, Habibburahman","doi":"10.61990/ijamesc.v2i1.175","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.175","url":null,"abstract":"Today's lifestyle has become more dominant than just meeting basic needs. Most of the younger generation and college students spend money to fulfill their desires and pleasures by shopping without considering the benefits. This dynamic is influenced by environmental factors, both internal and external as well as technological advances. The purpose of this study is to analyze whether hedonic lifestyle and emotional intelligence are related to the financial behavior of FEB students of Bandar Lampung University (UBL). The sample in this study amounted to 72 students calculated by the Slovin formula. Data analysis is carried out through validity tests, reliability tests, descriptive statistics, multiple linear regression analysis, T tests, F tests, and coefficients of determination. The research findings explained that hedonic lifestyles did not significantly affect students' financial behavior, while emotional intelligence significantly influenced their financial behavior. Taken together or simultaneously, hedonic lifestyle and emotional intelligence have a significant effect on students' financial behavior.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"67 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139959870","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 : 2024-02-17DOI: 10.61990/ijamesc.v2i1.143
Enda Noviyanti Simorangkir, Darwin Wijaya, Felixcyrus Ganily, Angelina, Putri Wahyuni
Audit quality, good corporate leadership, and liquidity are factors influencing the acceptance of a concerned audit opinion. In this capital market, both large companies and small companies are listed. Companies large and small alike have assets. Large companies usually have more access than small companies. Large companies often get going concern audit opinions because of the ease of obtaining funds. This study aims to evaluate the effect of company size, audit quality, good company management, and liquidity on the concern audit opinions of consumer goods companies listed on the Indonesia Stock Exchange between 2019 and 2021.Financial report data is the source of data used in this study. This. This study analyzes consumer goods companies Registered on the Indonesia Stock Exchange from 2019 to 2021. During the 2019–2021 research period, a purposive sampling technique was used to select 61 companies. The results of the study show that the Audit Opinion of Going Concern Consumer Goods Companies Registered on the IDX for 2019-2021 is not affected by Audit Quality, Good Corporate Governance, and Liquidity. Data analysis was performed by logistic regression analysis in SPSS.
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