SAR (Soedirman Accounting Review) : Journal of Accounting and Business最新文献

FAKTOR-FAKTOR YANG MEMENGARUHI KEBERLANGSUNGAN UMKM DI KABUPATEN BANYUMAS PADA MASA PANDEMI COVID-19

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Pub Date : 2021-09-30 DOI: 10.20884/1.sar.2021.6.1.4063

Ade Novianti Azhar, Triani Arofah

{"title":"FAKTOR-FAKTOR YANG MEMENGARUHI KEBERLANGSUNGAN UMKM DI KABUPATEN BANYUMAS PADA MASA PANDEMI COVID-19","authors":"Ade Novianti Azhar, Triani Arofah","doi":"10.20884/1.sar.2021.6.1.4063","DOIUrl":"https://doi.org/10.20884/1.sar.2021.6.1.4063","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, penggunaan ecommerce, inovasi produk, dan kesiapan berubah terhadap keberlangsungan UMKM di masa pandemic Covid-19. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 100 pelaku UMKM di Kabupaten Banyumas. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa: (1) literasi keuangan berpengaruh secara signifikan terhadap keberlangsungan UMKM di masa pandemi Covid-19; (2) penggunaan e-commerce berpengaruh secara signifikan terhadap keberlangsungan UMKM di masa pandemi Covid-19; (3) inovasi produk tidak berpengaruh terhadap keberlangsungan UMKM di masa pandemi Covid-19; (4) kesiapan berubah tidak berpengaruh terhadap keberlangsungan UMKM di masa pandemi Covid-19. Implikasi dari penelitian ini adalah pemahaman terkait literasi keuangan akan membantu pelaku usaha dalam melihat kondisi keuanganya dan membantu dalam mengambil keputusan yang tepat khususnya pada masa pandemi ini, sehingga akan membantu pelaku usaha dalam menjaga kelangsungan usahanya. Penggunaan e-commerce membantu pelaku usaha dalam menjangkau pasar yang lebih luas, khususnya pada masa pandemi ini dimana kegiatan belanja banyak dilakukan secara online, sehingga penggunaan e-commerce akan menjaga stabilitas usaha dan menjaga kelangsungan usaha.","PeriodicalId":278217,"journal":{"name":"SAR (Soedirman Accounting Review) : Journal of Accounting and Business","volume":"2012 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":"127383956","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

THE EFFECT OF SYSTEMATIC RISK AND UNSYSTEMATIC RISK ON EXPECTED RETURN OF OPTIMAL PORTFOLIO 系统风险和非系统风险对最优投资组合预期收益的影响

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Pub Date : 2020-12-17 DOI: 10.20884/1.SAR.2020.5.2.3772

Denisa Rizky Sukrianingrum, G. S. Manda

{"title":"THE EFFECT OF SYSTEMATIC RISK AND UNSYSTEMATIC RISK ON EXPECTED RETURN OF OPTIMAL PORTFOLIO","authors":"Denisa Rizky Sukrianingrum, G. S. Manda","doi":"10.20884/1.SAR.2020.5.2.3772","DOIUrl":"https://doi.org/10.20884/1.SAR.2020.5.2.3772","url":null,"abstract":"The purpose of this research is to search out empirical proof that the expected return of shares portfolio is influenced by the presence of systematic and unsystematic risk. The population in this study was a combination of shares portfolio of non-financial companies listed in the LQ45 stock index during the period 2015 - 2019. The technique for sampling in this research using the technique of purposive sampling with a sample of 7 companies combined into 120 samples. The results of the study were obtained from data that had been analyzed using a test of descriptive statistics, a test of classical assumption, determinant coefficients test, and analysis of multiple linear regression through the help of the SPSS application. The results of the research on the F-test showed that the simultaneous systematic risk (X1) and unsystematic risk (X2) have a significant and positive impact on the expected return of portfolio (Y). The results of the t-test showed that partially the systematic risk variable (X1) has a negative and significant impact on the optimal portfolio expected return (Y), and partially the unsystematic risk variable (X2) has a significant and positive impact on the expected return of optimal portfolio (Y). The variable probability of systematic and unsystematic risk has an impact of 53.5% on the expected return on the basis of the effects of the coefficient of determination in this analysis, while the remaining 46.5% is determined by other factors that are not tested.","PeriodicalId":278217,"journal":{"name":"SAR (Soedirman Accounting Review) : Journal of Accounting and Business","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129382759","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

NPL sebagai Pemoderasi Faktor-Faktor yang Mempengaruhi Audit Delay NPL作为影响审计延迟的因素的建构

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Pub Date : 2020-12-17 DOI: 10.20884/1.SAR.2020.5.2.3750

Selviana Yunita, Indah Anisykurlillah

{"title":"NPL sebagai Pemoderasi Faktor-Faktor yang Mempengaruhi Audit Delay","authors":"Selviana Yunita, Indah Anisykurlillah","doi":"10.20884/1.SAR.2020.5.2.3750","DOIUrl":"https://doi.org/10.20884/1.SAR.2020.5.2.3750","url":null,"abstract":"This study aims to analyze the factors that influence audit delay in banking companies with the variables of management performance level, liquidity, complexity of company operations and reputation of audit firm with non-performing loans as moderating variables. The population in the study amounted to 43 banking companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling was carried out by purposive sampling method which resulted in 28 samples during the 5 years of the study with a total of 140 units of analysis. The data analysis method uses moderation regression of absolute value difference. The results show that the level of management performance and KAP reputation have a negative effect on audit delay, while the liquidity and complexity of company operations have no effect on audit delay. Then non-performing loans are able to weaken the level of management performance, but are not able to weaken the liquidity and complexity of the company's operations due to audit delay. The conclusion in this study is that the higher the level of management performance, the shorter the audit delay, so the possibility of delay in audit reports is less likely","PeriodicalId":278217,"journal":{"name":"SAR (Soedirman Accounting Review) : Journal of Accounting and Business","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134480006","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

INFLUENCE OF COMPANY VALUE INFORMATION, DIVIDEND POLICY, AND CAPITAL STRUCTURE ON STOCK PRICE 公司价值信息、股利政策和资本结构对股票价格的影响

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Pub Date : 2020-12-17 DOI: 10.20884/1.SAR.2020.5.2.3554

Terry L. Price, R. Syofyan, Defriko Gusma Putra, Riyadi Aprayuda

{"title":"INFLUENCE OF COMPANY VALUE INFORMATION, DIVIDEND POLICY, AND CAPITAL STRUCTURE ON STOCK PRICE","authors":"Terry L. Price, R. Syofyan, Defriko Gusma Putra, Riyadi Aprayuda","doi":"10.20884/1.SAR.2020.5.2.3554","DOIUrl":"https://doi.org/10.20884/1.SAR.2020.5.2.3554","url":null,"abstract":"This study aims to examine: 1) The effect of company value information in this case the price book value (PBV) on stock prices, 2) The effect of dividend policy in this case the dividend payout ratio (DPR) on stock prices, 3) The effect of capital structure in terms of This is a debt to equity ratio (DER) to stock prices. This type of research is classified as research that is causative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2008 to 2010. The sample selection is by purposive sampling method. The data used in this study include secondary data. Data collection techniques with documentation techniques. The analysis used is multiple linear regression. The results showed that: 1) Company value had no effect on stock prices, where the significance value was 0.031 <0.05 and the value of t count> t table was 2.214> 1.995 but the negative β value was -0.028 (H1 was rejected). 2) Dividend policy has a significant positive effect on stock prices, where the significance value is 0.034 <0.05 and the value of t arithmetic> t table is 2.171> 1.995 and a positive β value of 0.032 (H2 is accepted). 3) Capital structure has a significant negative effect on stock prices, where the significance value is 0.006 <0.05 and the value of t arithmetic> t table is 2.861> 1.995 and the negative β value is -0.040 (H3 accepted).","PeriodicalId":278217,"journal":{"name":"SAR (Soedirman Accounting Review) : Journal of Accounting and Business","volume":"190 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114098256","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: 9

ANTECEDENT AND CONSEQUENCE FOR ACCOUNTING INFORMATION QUALITY ON INDONESIAN SMEs 印尼中小企业会计信息质量的前因与后果

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Pub Date : 2019-12-16 DOI: 10.20884/1.SAR.2019.4.2.2465

W. Ramadhanti, Kurniawan Kurniawan, Mukhrodin Mukhrodin, Sri Setiyawati

引用次数: 2

Pengaruh Inflasi, Bi Rate, Kurs Rupiah Dan Djia Terhadap IHSG Tahun 2014-2017 2014-2017年，通货膨胀、Bi Rate、卢比卢比和Djia对IHSG的影响

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Pub Date : 2019-07-26 DOI: 10.20884/1.SAR.2019.4.1.1364

Nugraha Ibnu Prayoga, K. Khairunnisa

引用次数: 0

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS 这是影响“企业焦虑症”(CONCERN)意见接受的因素

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Pub Date : 2019-07-26 DOI: 10.20884/1.SAR.2019.4.1.1515

I. A. B. Munidewi, Nyoman Angga Pradipa

{"title":"FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS","authors":"I. A. B. Munidewi, Nyoman Angga Pradipa","doi":"10.20884/1.SAR.2019.4.1.1515","DOIUrl":"https://doi.org/10.20884/1.SAR.2019.4.1.1515","url":null,"abstract":"Going concern audit opinion is an audit opinion issued by the auditor to ascertain whether the company can maintain its survival or not. The survival of a business entity is influenced by internal constraints, namely constraints within the company itself such as financial conditions, human resources, corporate culture, mastery of technology, internal supervision, etc. and external conditions can be constraints outside the company such as markets, monetary conditions, social, politics and others. Several studies show that the factors that encourage auditors to issue going concern opinions are different and the results are not conclusive. So, this study aims to reexamine the factors that influence the going concern audit opinion. The factors tested in this study are liquidity, audit firm reputation, previous year's audit opinion, and company size. This study uses manufacturing companies that experienced financial distress on the Indonesia Stock Exchange in 2014-2016 as a research sample. The results of purposive sampling, obtained a number of 31 manufacturing companies that meet the sample criteria. Testing the hypothesis in this study using logistic regression analysis. The test results show that only the previous year's audit opinion affected the acceptance of the going-concern audit opinion. Meanwhile, the variable liquidity, KAP reputation, and company size do not affect the acceptance of going-concern audit opinion.","PeriodicalId":278217,"journal":{"name":"SAR (Soedirman Accounting Review) : Journal of Accounting and Business","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128954704","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 PENDIDIKAN PEMILIK, MASA MEMIMPIN, UMUR PERUSAHAAN, PELATIHAN AKUNTANSI, DAN EKSPEKTASI KINERJA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UKM DI KABUPATEN MALANG 所有者教育的影响、管理年龄、公司寿命、会计培训以及对马郎地区中小企业会计信息使用的绩效考核

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Pub Date : 2018-06-28 DOI: 10.20884/1.sar.2018.3.1.1199

Febrinda Rizky Ramadhani, P. Lestari, S. Supeno

{"title":"PENGARUH PENDIDIKAN PEMILIK, MASA MEMIMPIN, UMUR PERUSAHAAN, PELATIHAN AKUNTANSI, DAN EKSPEKTASI KINERJA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UKM DI KABUPATEN MALANG","authors":"Febrinda Rizky Ramadhani, P. Lestari, S. Supeno","doi":"10.20884/1.sar.2018.3.1.1199","DOIUrl":"https://doi.org/10.20884/1.sar.2018.3.1.1199","url":null,"abstract":"This research aims to analyze and describe the factors that affect the use of accounting information in small and medium enterprises. Factors that used to affect the use of accounting information in this study are the owner educational background, lead time, bussiness age, accounting training, and performance expectancy. The population in this study was all of the potential SMEs in Kabupaten Malang. This research used proportionate stratified random sampling technique by determining sample to small group and medium group. Samples obtained in this research were 86 respondents. Data collection techniques with survey techniques with questionnaires distribution and data analysis techniques in this study using multiple regression analysis techniques with the help of SPSS software. The results of this research conclude that the application accounting information of SMEs is influenced by the owner educational background, the length of time owner managing, bussiness age, accounting training, and performance expectancy. \u0000Keywords: owner educational background, lead time, bussiness age, accounting training, performance expectancy, the use of information accounting.","PeriodicalId":278217,"journal":{"name":"SAR (Soedirman Accounting Review) : Journal of Accounting and Business","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132591697","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

SOME FACTORS THAT AFFECT TRANSFER PRICING DECISION 影响转让定价决策的若干因素

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Pub Date : 2018-06-28 DOI: 10.20884/1.SAR.2018.3.1.1158

Resa Pide Pratama Septiyani, W. Ramadhanti, Y. Sudibyo

引用次数: 7

PENGARUH PROSES EVALUASI KINERJA TERHADAP PERSEPSI PROCEDURAL FAIRNESS: STUDI DI PERGURUAN TINGGI 绩效评估过程对美学机构的感知影响:大学学习

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Pub Date : 2018-06-28 DOI: 10.20884/1.sar.2018.3.1.1161

Dian Wijayanti, Sendy Cahyadi

引用次数: 2