Jurnal Akuntansi AKUNESA最新文献_第3页

Pengaruh Corporate Governance Dan Kinerja Lingkungan Terhadap Kinerja Perusahaan (Studi Pada Perusahaan Manufaktur Peserta Proper 2012-2018) 公司治理和环境表现对公司绩效的影响(2018年-2018年创业公司的研究)

Jurnal Akuntansi AKUNESA Pub Date : 2021-09-30 DOI: 10.26740/akunesa.v10n1.p10-23

Herbekti Riyandhono, Rohmawati Kusumaningtias

{"title":"Pengaruh Corporate Governance Dan Kinerja Lingkungan Terhadap Kinerja Perusahaan (Studi Pada Perusahaan Manufaktur Peserta Proper 2012-2018)","authors":"Herbekti Riyandhono, Rohmawati Kusumaningtias","doi":"10.26740/akunesa.v10n1.p10-23","DOIUrl":"https://doi.org/10.26740/akunesa.v10n1.p10-23","url":null,"abstract":"Money is the key of football. Football is not only a sport but has turned into an industry. All over Europe, many football clubs have implemented development strategies and made substantial investments to maximize their profits, one of them by listing on the capital market. In the capital market stock prices are very fluctuation. The purpose of this research is observe about the factors that affect stock prices of European football clubs for the period 2016 to 2019 by looking at the influence of financial performance consists of ROI (Return on Investmen), ROE ( Return of Equity), and DAR (Debt to Asset Ratio). Sampling technique using puposive sampling of 9 European football clubs that are active on the stock exchange. Data analysis techniques using multiple linier regression. The results showed that financial peformance of the football clubs affect the stock prices. From the result of the T-test concluded that partially Debt to Asset Ratio has a negative effect on the stock prices, while Return on Investmen and Return of Equity has no significant effect on stock prices. At the end of research the author concluded that the stock prices of a football club is not only determined by the financial performance of the club, but is also influenced by the achievements in the match and fanaticism of supporters","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"292 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124207723","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}

引用次数: 0

Pengaruh Fee Audit, Komite Audit, Rotasi Audit Terhadap Kualitas Audit 审计费用、审计委员会、审计质量的轮值审查的影响

Jurnal Akuntansi AKUNESA Pub Date : 2021-09-30 DOI: 10.26740/akunesa.v10n1.p35-45

Ulfa Lailatul, Merlyana Dwinda Yanthi

引用次数: 3

Pengaruh Audit Delay, Fee Audit, Leverage, Litigasi, Ukuran dan Umur Perusahaan terhadap Opini Audit Going Concern 审计审计命脉延迟、审计费用、杠杆、诉讼、公司对“关注”审计意见的规模和年龄的影响

Jurnal Akuntansi AKUNESA Pub Date : 2021-09-30 DOI: 10.26740/akunesa.v10n1.p46-56

Izzatul Amami, N. Triani

引用次数: 3

Pengaruh Ukuran Perusahaan dan Konsentrasi Kepemilikan Terhadap Pengungkapan Air Perusahaan (Studi pada Perusahaan Pertambangan di Indonesia, Malaysia, Singapura, Thailand dan Filipina Tahun 2018) 公司规模和所有权对公司披露的影响(2018年印尼、马来西亚、新加坡、泰国和菲律宾矿业公司的研究)

Jurnal Akuntansi AKUNESA Pub Date : 2021-09-30 DOI: 10.26740/akunesa.v10n1.p1-9

F. Rohma

引用次数: 0

Pengaruh Manajemen Laba, Kompleksitas Operasi Perusahaan, Solvabilitas, dan Opini Audit Terhadap Audit Delay Pada Perusahaan Sektor Industri Barang Konsumsi di Indonesia Untuk Tahun 2017-2019 2018 -2019年，利润管理的影响、公司运营的复杂性、偿合能力以及对印尼消费品行业行业绩效绩效绩效的审计意见

Jurnal Akuntansi AKUNESA Pub Date : 2021-09-30 DOI: 10.26740/akunesa.v10n1.p24-34

Umi Isnaeni, Yulida Army Nurcahya

{"title":"Pengaruh Manajemen Laba, Kompleksitas Operasi Perusahaan, Solvabilitas, dan Opini Audit Terhadap Audit Delay Pada Perusahaan Sektor Industri Barang Konsumsi di Indonesia Untuk Tahun 2017-2019","authors":"Umi Isnaeni, Yulida Army Nurcahya","doi":"10.26740/akunesa.v10n1.p24-34","DOIUrl":"https://doi.org/10.26740/akunesa.v10n1.p24-34","url":null,"abstract":"This research purposes to observe the result of Earnings Management, Complexity of Company Operations, Solvency, and Audit Opinions on Audit Delay by the object of research is consumer goods industry sector companies in Indonesia on 2017-2019. This research is include in category of explanatory research which will explain the level of each variable and conduct hypothesis testing to explain the correspondence among the variables in this research. The approachs research is quantitative approach as the data is numbers in the companys financial statements. This research population is Consumer Goods Industry Sector Companies in Indonesia registered on Indonesia Stock Exchange. While, number of samples is 30 corporations in consumer goods industry sector and nominated by purposive sampling technique. The category of data analysis used multiple linear regression analysis using SPSS 23.0 software for windows programs. The existence of substantial result on Audit Delay since the variables of Earnings Management, Complexity of Company Operations, Solvency, and Audit Opinions simultaneously be able to proven in this research. A substantial result is given to Earnings Management on Audit Delay. The Complexity of Company Operations has a substantial positive result on the Audit Delay variable. A substantial negative result is given to Solvency on Audit Delay variable. Meanwhile, Audit Opinions has no substantial result on Audit Delay.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123212856","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}

引用次数: 2

Analisis Perbandingan Manajemen Laba Di Era Industri 3.0 Dengan Era Industri 4.0 Pada Industri Manufaktur 分析3.0工业利润管理与制造业4.0工业利润管理的比较

Jurnal Akuntansi AKUNESA Pub Date : 2021-09-30 DOI: 10.26740/akunesa.v10n1.p57-67

Muhammad Nur Bagaskara Firamadhan, P. Pujiono

引用次数: 0

Studi Eksperimen: Moralitas Individu, Kesesuaian Kompensasi, dan Kecenderungan Kecurangan Akuntansi 实验研究:个人道德、补偿性和会计欺诈倾向

Jurnal Akuntansi AKUNESA Pub Date : 2021-05-27 DOI: 10.26740/akunesa.v9n3.p99-110

Audry Regita Pramesti, Putri Wulanditya

引用次数: 5

Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Pada Perusahaan Food and Beverages yang Terdaftar di BEI 2015-2018

Jurnal Akuntansi AKUNESA Pub Date : 2021-04-17 DOI: 10.26740/akunesa.v10n1.p92-102

Rima Rifana, Dian Anita Nuswantara

引用次数: 1

Pengaruh Jenis Kelamin, Usia Dan Tenure Ceo (Chief Executive Officers) Terhadap Praktik Manajemen Laba 对利润管理实践的性别、年龄和终身首席执行官的影响

Jurnal Akuntansi AKUNESA Pub Date : 2021-04-17 DOI: 10.26740/akunesa.v10n1.p81-91

Madha Sugeng Saputri

引用次数: 2

Pengaruh Strategi Inovasi Terhadap Kinerja Bisnis Dengan Literasi Keuangan Sebagai Variabel Intervening Pada Ukm Tas dan Koper Tanggulangin Sidoarjo 创新战略对中国小企业小额收入表现的影响

Jurnal Akuntansi AKUNESA Pub Date : 2021-04-17 DOI: 10.26740/akunesa.v10n1.p68-80

Monika Dyah Novy Larashati, Hariyati Hariyati

引用次数: 1