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Determinan Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderating Pada Perusahaan Industri Sektor Consumer Goods Bursa Efek Indonesia 以资本结构为温和变量为基础的公司股票承销

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-07-31 DOI: 10.37641/jiakes.v11i2.1753

Wulan Wahyuni Rossa Putri, Nilda Tartilla

{"title":"Determinan Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderating Pada Perusahaan Industri Sektor Consumer Goods Bursa Efek Indonesia","authors":"Wulan Wahyuni Rossa Putri, Nilda Tartilla","doi":"10.37641/jiakes.v11i2.1753","DOIUrl":"https://doi.org/10.37641/jiakes.v11i2.1753","url":null,"abstract":"This study aims to examine and analyze the determinants of firm value with capital structure as a moderating variable, how do the effects of Return On Assets (ROA), Debt Equity Ratio (DER), Debt Asset Ratio (DAR), DAR can moderate ROA and DER in influencing firm value . This research approach employs a descriptive methodology, which involves describing and analyzing research findings without drawing broader conclusions. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the consumer goods sector. The sample was determined using purposive sampling method. The analytical method used in this study is multiple regression with the SPSS version 25 program and hypothesis testing is carried out using the moderate regression analysis (MRA) method. The results showed that partially ROE had a positive effect on firm value with a significance value of 0.000, while DER had no negative effect on firm value with a significance value of 0.803. DAR has no effect on firm value with a significance value of 0.156 and capital structure (DAR) can strengthen profitability (ROE) in influencing firm value with a significance value of 0.005. Meanwhile, capital structure (DAR) cannot strengthen Solvability (DER) in influencing firm value. Simultaneously ROA, DER, DAR can affect company value in consumer goods listed on the Indonesia Stock Exchange. The limitations of this study are the limitations of the processed data and the limitations of the variables used. Hopefully this research can be useful for the community, especially investors or investors as a material consideration in investing in companies \u0000 \u0000Keywords: ROA, DER, DAR, ROE","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130650304","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 Financial Distress dan Audit Tenure Terhadap Integritas Laporan Keuangan Dengan Komite Audit Sebagai Variabel Pemoderasi 以审计委员会为调节变量，财务困境和审计任期对财务报表完整性的影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-06-08 DOI: 10.37641/jiakes.v11i2.1626

Fahmi Azis, Dea Annisa

引用次数: 0

ANALISIS PENGARUH USIA, JUMLAH PINJAMAN, PENGALAMAN USAHA DAN OMZET USAHA TERHADAP KELANCARAN ANGSURAN PEMBIAYAAN ULTRA MIKRO (UMi) 分析年龄影响、贷款金额、企业经验及营业额对超微融资顺利融资(UMi)的影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-06-08 DOI: 10.37641/jiakes.v11i2.1656

Yayuk Nurjanah

引用次数: 0

Analisis Pengaruh Rasio BOPO, CAR dan NPL Terhadap Kinerja Keuangan Pada PT Bank Central Asia Tbk. 分析BOPO、CAR和NPL与PT Central asian Tbk PT的财务业绩比的影响。

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-04-30 DOI: 10.37641/jiakes.v11i1.1743

N. Fh, Puji Muniarty

引用次数: 0

Dampak Sistem Informasi Akuntansi Penjualan dan Pengeluaran Kas Terhadap Pengendalian Internal 销售及现金支出信息系统对内部控制的影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-04-30 DOI: 10.37641/jiakes.v11i1.1766

Rachmawaty Rachman, Marselly Marselly

{"title":"Dampak Sistem Informasi Akuntansi Penjualan dan Pengeluaran Kas Terhadap Pengendalian Internal","authors":"Rachmawaty Rachman, Marselly Marselly","doi":"10.37641/jiakes.v11i1.1766","DOIUrl":"https://doi.org/10.37641/jiakes.v11i1.1766","url":null,"abstract":"The application of information systems in a business in general can increase competitive advantage by providing added value to the products and services it produces. The application of information systems requires input in the form of data and which will then be processed into information. This information will be needed by the company to assist its operations and also in making decisions. The purpose of this study was to obtain a comprehensive picture of the effect of the Sales and Cash Disbursement Accounting Information System in improving Internal Control. The author in conducting research using descriptive research, using quantitative methods. The researcher uses descriptive research because the questions in this study are asking the relationship between two variables with the questionnaire research data collection procedure (questionnaire) which aims to obtain a clear picture of the research. Where data collection is done through literature, field and questionnaires. Through research conducted by the author, the results obtained include: the results of calculations between the independent variables, namely the Sales Accounting Information System and Cash Expenditures and the dependent variable, namely Internal Control. The results of hypothesis testing in this study indicate that the sales and cash disbursement accounting information system has a significant and positive effect on internal control. \u0000 \u0000Keywords: Accounting Information System, Cash Disbursements, Internal Control","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124598580","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 Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas 现金周转、应收账款周转和供应周转对盈利能力的影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-04-29 DOI: 10.37641/jiakes.v11i1.1723

Hendra Setiawan, Mellanysha Andria Putri

{"title":"Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas","authors":"Hendra Setiawan, Mellanysha Andria Putri","doi":"10.37641/jiakes.v11i1.1723","DOIUrl":"https://doi.org/10.37641/jiakes.v11i1.1723","url":null,"abstract":"Cash turnover is a ratio used to measure the number of times cash enters the company in a given period. Receivables Turnover is a ratio used to measure how quickly the return of payments and receivables is collected in a period. Inventory turnover is an efficiency ratio that shows how effective a company's inventory is, it measures the number of times a company sells its total inventory on average throughout the year. This study aims to find out whether Cash Turnover, Receivables Turnover and Inventory Turnover have a partial or simultaneous effect on Profitability in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. \u0000In this study, sampling was done by saturated sampling. The population in the study was a food and beverage sub-sector company listed on the Indonesia Stock Exchange. From 28 companies obtained 24 companies that were used as research sample data. There were 57 total sample data from 72 sample data after the outlier test. This study used SPSS 27 with statistical methods used is multiple linear regression. \u0000The results showed that; (1) Cash Turnover negatively and significantly affects Profitability, (2) Receivable Turnover has no effect and is insignificant to Profitability, (3) Inventory Turnover has no effect and is insignificant to Profitability. Simultaneously Cash Turnover, Receivable Turnover and Inventory Turnover have significant impact on Profitability. The R Square value of 0.249 indicates that a 24.9% change in the company's Profitability can be explained by the free variables associated with this study, while the remaining 75.1% is explained by other factors not included in the research regression model. \u0000 \u0000 \u0000Keywords: Cash Turnover, Receivables Turnover, Inventory Turnover and Profitability.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125118991","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 Kompetensi SDM, Penerapan Sistem Akuntansi Desa, Dan Komitmen Pimpinan Terhadap Kualitas Laporan Keuangan Desa 人力资源能力的影响，村会计系统的应用，以及领导对村财务报告质量的承诺

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-04-05 DOI: 10.37641/jiakes.v11i1.1718

S. Suwarno, Pius Lustrilanang, S. Sunardi

引用次数: 0

Pengaruh Profitabilitas, Financial Distress, Firm Size Terhadap Audit Report Lag 盈利能力、财务困境、公司规模与审计报告滞后

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-04-05 DOI: 10.37641/jiakes.v11i1.1594

Caroline Wibawa Tantianty

引用次数: 0

Pengaruh Good Corporate Governance Dan Budaya Organisasi Terhadap Pencegahan Fraud Pada PT Bank Central Asia Tbk

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-04-05 DOI: 10.37641/jiakes.v11i1.1717

Purwatiningsih Lisdiono, M. Salim, Suwarno Suwarno

{"title":"Pengaruh Good Corporate Governance Dan Budaya Organisasi Terhadap Pencegahan Fraud Pada PT Bank Central Asia Tbk","authors":"Purwatiningsih Lisdiono, M. Salim, Suwarno Suwarno","doi":"10.37641/jiakes.v11i1.1717","DOIUrl":"https://doi.org/10.37641/jiakes.v11i1.1717","url":null,"abstract":"The Covid-19 pandemic has caused financial crises in almost all countries in the world. Based on the results of the ACFE survey, they found more forms of cheating during the pandemic. The banking industry has a very important role in supporting national economic development, for that it is important for banks to prevent fraud. If a bank fails to maintain credibility, it will have an impact on other similar banks and even the entire banking system, which in turn will reduce the financial stability of the country. \u0000The purpose of this study was to determine the effect of good corporate governance and organizational culture on fraud prevention at PT Bank Central Asia, Tbk. The author conducted research in three BCA Sub-Branch Offices, namely, Mayor Oking Citeureup, Pasar Cibinong and Graha Cibinong located in Bogor. This study used a sample of 42 respondents. The analytical method used to test the hypothesis is multiple linear regression processed with SPSS 25. \u0000The results show that good corporate governance has a positive effect on fraud prevention, organizational culture has a positive effect on fraud prevention, and good corporate governance and organizational culture simultaneously affect fraud prevention. \u0000 \u0000Keywords: Good Corporate Governance, Organizational Culture and Fraud Prevention","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"15 15","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114059193","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

akuntansi ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PADA PT GUNUNG RAJA PAKSI TBK 会计分析现金流报告作为评估PT mountain king TBK财务表现的工具

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2023-04-05 DOI: 10.37641/jiakes.v11i1.1596

F. Handayani

{"title":"akuntansi ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PADA PT GUNUNG RAJA PAKSI TBK","authors":"F. Handayani","doi":"10.37641/jiakes.v11i1.1596","DOIUrl":"https://doi.org/10.37641/jiakes.v11i1.1596","url":null,"abstract":"PT Gunung Raja Paksi's financial condition for a period of 5 years, namely from 2017-2021, experienced unfavorable conditions because it experienced losses in 2018-2020. This study aims to determine the financial performance of PT Gunung Raja Paksi, which is measured using the cash flow ratio. This study uses a qualitative descriptive analysis method, then analyzed using a cash flow ratio which consists of the ratio of operating cash flows to current liabilities (AKO), cash flow adequacy ratio (KAK), cash flow ratio to capital expenditure (PM), fund flow coverage ratio ( CAD), and Total Debt Ratio (TH). Free Net Cash Flow Ratio (AKBB). The results of this study indicate that the company's total cash flow during the 2017-2021 period at PT Gunung Raja Paksi is not good enough. This can be seen from the value of cash flow ratios that are still below standard 1 as in the AKO ratio of 0.031 times, -0.203 times, 0.287 times, 1.258 times, 0.340 times, ratios of AKO -0.423 times, -0.203 times, -6.205 times , -5.934 times, 3.792 times, PM ratio0.218 times, -0.834 times, 4.016 times, 2.637 times, 1.048 times, CAD ratio 0.085 times, -0.846 times, 1.821 times, 3.738 times, 2.159, TH ratio 0.013 times, - 0.106 times, 0.221 times, 0.689 times, 0.205 times, and the AKBB ratio -0.337 times, -0.443 times, 0.129 times, 0.921 times, 0.183 times. \u0000 \u0000Keywords: Financial Performance, Cash Flow Statement, Cash Flow Ratio.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124736567","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