Jurnal Kajian Akuntansi dan Auditing最新文献_第2页

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN DI INDONESIA DAN MALAYSIA 分析比较印尼和马来西亚矿业公司的财务业绩

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2022-10-29 DOI: 10.37301/jkaa.v17i2.86

Alexander Anggono, Farhan Syahriza, Firda Ivana Amelia

{"title":"ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN DI INDONESIA DAN MALAYSIA","authors":"Alexander Anggono, Farhan Syahriza, Firda Ivana Amelia","doi":"10.37301/jkaa.v17i2.86","DOIUrl":"https://doi.org/10.37301/jkaa.v17i2.86","url":null,"abstract":"This study is intended to compare the financial performance of mining companies in Indonesia and Malaysia from 2014-2019. In particular, to analyze financial performance of mining companies in both countries by applying liquidity ratios, profitability ratios, activity ratios, and market ratios. The comparison is conducted as many investors interested to invest in mining sectors, and both countries are having the similar potential and market characteristics. The number of samples employed in this study is 23 mining sector companies in Indonesia and 11 mining sector companies in Malaysia. The data is analyzed using the multiple regression equations (F-test and T-test) and the two-sample difference test (U Mann Whitney test). The findings of this research are: (1) the debt to equity (DER) significantly affects the financial performance of mining sector companies in Indonesia; (2) The variables current ratio (CR) and price to earnings ratio (PER) have a significant influence on the financial performance of mining sector companies in Malaysia; (3) The variables current ratio (X1), debt to equity ratio (X2), Total assets turnover (X3), price to earnings ratio (X4), and return on equity (X5) have an effect on the financial performance of mining sector companies in Indonesia and in Malaysia; and (4) there is no significant difference in financial performance between mining companies in Indonesia and Malaysia. The implication of this study is to assist investors to opt the best investment opportunity in mining sector in Indonesia and Malaysia stock market.","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121542355","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 TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO 公司治理对风险管理披露的影响

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2022-04-30 DOI: 10.37301/jkaa.v17i1.67

Michael Lokaputra, Pipin Kurnia, Rita Anugerah

{"title":"PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO","authors":"Michael Lokaputra, Pipin Kurnia, Rita Anugerah","doi":"10.37301/jkaa.v17i1.67","DOIUrl":"https://doi.org/10.37301/jkaa.v17i1.67","url":null,"abstract":"Disclosure of risk management is a disclosure of the risks that have been managed by the company or disclosure of how the company will control risks related to the future. The purpose of this study was to determine the effect of corporate governance such as managerial ownership, institutional ownership, independent commissioners, audit committees and risk management committees on risk management disclosure. The population of this study are non-bank financial services companies listed on the Indonesian stock exchange in 2016-2019. The sample selection method was carried out by purposive sampling, namely the method of selecting samples with certain criteria. The sample according to the criteria is 31 companies with an observation period of 4 years so that the research sample is 124. Based on multiple regression analysis, the results of this study indicate that managerial ownership has an effect on risk management. Furthermore, institutional ownership factors affect risk management management. The independent commissioner factor has no significant effect on risk management. the audit committee has an effect on the assessment of risk management factors. Risk management factors affect risk management management.","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133435657","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

PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN GARMENT YANG TERDAFTAR DI BEI (PERIDO 2015-2019) 北行GARMENT公司的财务比率对利润变化的影响(PERIDO 2017 -2019)

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2022-04-30 DOI: 10.37301/jkaa.v17i1.61

Z. Zahara, Kardi Kardi

引用次数: 0

PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN 体制持有、杠杆和公司规模对公司业绩的影响

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2022-04-30 DOI: 10.37301/jkaa.v17i1.76

Ratih Partiwi, Herawati Herawati

引用次数: 3

ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM MENUNJANG EFEKTIFITAS PEMBAYARAN GAJI PADA PT SINDO UTAMA JAYA 工资信息系统分析，支持支付工资的效率

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2022-04-30 DOI: 10.37301/jkaa.v17i1.59

Ferdila Ferdila, Siti Nur Lailiyah

{"title":"ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM MENUNJANG EFEKTIFITAS PEMBAYARAN GAJI PADA PT SINDO UTAMA JAYA","authors":"Ferdila Ferdila, Siti Nur Lailiyah","doi":"10.37301/jkaa.v17i1.59","DOIUrl":"https://doi.org/10.37301/jkaa.v17i1.59","url":null,"abstract":"This study discusses payroll accounting information systems, salary calculations and accounting treatment for salary payments at PT. Sindo Utama Jaya. The research was conducted in the Finance and Personnel department at PT. Sindo Utama Jaya. The research method is descriptive qualitative while the data used are qualitative and quantitative data. Sources of data come from primary and secondary data. The payroll accounting system at PT Sindo Utama Jaya is divided into various interrelated processes and procedures. The procedures that make up the payroll accounting system are procedures for recording employee personal data, recording attendance, recording employee overtime time, calculating employee salaries, making salary reports procedures, procedures for making cash out evidence and salary payment procedures. The documents used in the process of the company's payroll system are complete enough according to the theory according to experts, but are not implemented optimally. The salary standards of employees at PT Sindo Utama Jaya have followed the City Minimum Wage standards set by the government. The calculation of attendance hours and employee overtime hours, as well as making payroll reports are still done using a computer with Microsoft Office excel without a payroll application which allows for errors and mistakes in salary calculations. Salary payment system at PT. Sindo Utama Jaya is carried out in two ways, namely transfers to employee accounts and cash payments. \u0000 ","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"959 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116441475","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

ANALISIS KINERJA KEUANGAN PADA DINAS PEMBERDAYAAN MASYARAKAT DESA PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK KABUPATEN MUSI RAWAS UTARA MUSI RAWAS摄政北部MUSI RAWAS区妇女赋权和儿童保护部门的财务表现分析

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2022-04-30 DOI: 10.37301/jkaa.v17i1.62

Suharto Patih, Miki Indika, Ismi Talia

引用次数: 0

PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN 良好的公司治理和公司规模的影响

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2022-04-30 DOI: 10.37301/jkaa.v17i1.69

Mukhlizul Hamdi, Putri Ayu, Kasman Karimi

引用次数: 10

PENGARUH USIA, PENDIDIKAN, ETNIS, TENURE DAN BOARD OWNERSHIP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2014-2018 年龄、教育、种族、TENURE和董事会所有者对印尼证券交易所制造收益管理的影响

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2021-11-21 DOI: 10.37301/jkaa.v16i2.47

Lidya Eka Putri, Yeasy Darmayanti

引用次数: 0

ANALISIS PENGARUH PENGAWASAN FUNGSIONAL, AKUNTABILITAS PUBLIK, TRANSPARANSI DAN PENINGKATAN PELAYANAN PUBLIK TERHADAP KINERJA PEMERINTAH DAERAH 分析监督功能、公共责任、透明度和提高地方政府绩效的公共服务影响

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2021-11-21 DOI: 10.37301/jkaa.v16i2.52

Jumirin Asyikin, Ismiati

{"title":"ANALISIS PENGARUH PENGAWASAN FUNGSIONAL, AKUNTABILITAS PUBLIK, TRANSPARANSI DAN PENINGKATAN PELAYANAN PUBLIK TERHADAP KINERJA PEMERINTAH DAERAH","authors":"Jumirin Asyikin, Ismiati","doi":"10.37301/jkaa.v16i2.52","DOIUrl":"https://doi.org/10.37301/jkaa.v16i2.52","url":null,"abstract":"This study aims to empirically test the functional supervision, public accountability, transparency and improvement of public services that affect the dependent variable of local government performance at the PUPR Office of Batola Regency, either partially or simultaneously. The design in this study is a quantitative comparative causal research. The population in this study were all employees at the PUPR Office of Batola Regency using purposive sampling method. Data collection techniques used through questionnaires. Testing the research hypothesis using multiple regression analysis. The results of this study indicate that partially functional supervision has a positive and significant effect on local government performance. For public accountability does not affect the performance of local governments with a negative direction of influence. Transparency also has no effect on local government performance and has a positive direction of influence. And to improve public services has a positive and significant effect on the performance of local governments. \u0000Keywords: functional supervision, public accountability, transparency, improvement of public services and local government performance","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"230 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131421263","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: 1

PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN (studi empiris pada peusahaan non manufaktur yang terdaftar di BEI TAHUN 2015-2018) 知识资本对企业绩效的影响(2016 -2018年上市的非制造业实证研究)

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2021-11-21 DOI: 10.37301/jkaa.v16i2.48

A. Rahma

引用次数: 0