Contemporary Journal on Business and Accounting最新文献

Analysis of Financial and Non-Financial Performance of Public Sector Organizations 公共部门组织的财务和非财务绩效分析

Contemporary Journal on Business and Accounting Pub Date : 2024-04-17 DOI: 10.58792/cjba.v4i1.46

Muchriana Muchran, Retno Pinasti Putri Idrawahyuni

引用次数: 0

The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance 以环境绩效为中介的企业社会责任对公司价值的影响

Contemporary Journal on Business and Accounting Pub Date : 2024-04-17 DOI: 10.58792/cjba.v4i1.50

Suwandi Ng, Ana Mardiana, Ervina Ottong

引用次数: 0

The Effect of Sustainability Report Disclosure and Company Size on Company Value with Profitability as a Moderation Variable 以盈利能力为调节变量，可持续发展报告披露和公司规模对公司价值的影响

Contemporary Journal on Business and Accounting Pub Date : 2024-04-17 DOI: 10.58792/cjba.v4i1.47

D. L. Pakiding, Kunradus Kampo, Michael Dufan Sucianto

引用次数: 0

Financial Distress Prediction Analysis Using the Zmijewski Method 使用 Zmijewski 方法进行金融困境预测分析

Contemporary Journal on Business and Accounting Pub Date : 2024-04-17 DOI: 10.58792/cjba.v4i1.49

Wahyuni Umar, Muchriana Muchran, Mukminati Ridwan

{"title":"Financial Distress Prediction Analysis Using the Zmijewski Method","authors":"Wahyuni Umar, Muchriana Muchran, Mukminati Ridwan","doi":"10.58792/cjba.v4i1.49","DOIUrl":"https://doi.org/10.58792/cjba.v4i1.49","url":null,"abstract":"Purpose – The study aims to predict bankruptcy in pharmaceutical companes listed on the Indonesian Stock Exchange (IDX) for the 2019-2922 period using the Zmijewski method. \u0000Design/methodology/approach – The research method used in this study is quantitative research with descriptive analysis. The population in this is study were 11 pharmaceutical companes listed on the Indonesia Study Exchange with a sample 10 companes. The sampling technique used this study was purposive sampling \u0000Findings – The result of this study is that in 2019-2020, all companes are in safe state or not in a state of financial distress. In 2021, there 8 pharmaceutical companes in a safe state and there 2 pharmaceutical companes in a state of financial distress. In 2022, there are 9 companes in a safe state and there is 1 company in a state of financial distress. \u0000Originality – Sources of data used in this study were secondary data with documentation techniques where data is obtained or collected by previous researchers from existing sources. \u0000Keywords: Financial Distress, Zmijewski X-Score, Pharmaceutical Companes \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":" 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140690724","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

The Influence of Financial Performance and Company Size on Company Value with Disclosure of Corporate Social Responsibility as a Moderating Variable 以企业社会责任披露为调节变量，财务业绩和公司规模对公司价值的影响

Contemporary Journal on Business and Accounting Pub Date : 2024-04-17 DOI: 10.58792/cjba.v4i1.51

Kunradus Kampo, Paulus Tangke, Kirey Gosal

{"title":"The Influence of Financial Performance and Company Size on Company Value with Disclosure of Corporate Social Responsibility as a Moderating Variable","authors":"Kunradus Kampo, Paulus Tangke, Kirey Gosal","doi":"10.58792/cjba.v4i1.51","DOIUrl":"https://doi.org/10.58792/cjba.v4i1.51","url":null,"abstract":"Purpose – The purpose of this study was to examine the effect of financial performance and firm size on firm value and the moderating role of corporate social responsibility on the effect of financial performance and firm size on firm value. \u0000Design/methodology/approach – The research method uses moderated regression analysis to analyze the effect of corporate social responsibility in the relationship between the dependent and independent variables. \u0000Findings – The results of this study indicate that financial performance has a positive and insignificant effect on firm value. Firm size has a negative and insignificant effect on firm value. Corporate social responsibility is able to moderate the effect of financial performance and firm size on firm value. \u0000Originality – The sample companies are non-financial companies listed on the IDX for the period 2017-2019 which disclose annual reports and sustainability reports respectively, so that the total sample obtained covering 3 years is 39 samples. \u0000Keywords: Financial Performance, Company Size, Value Company, Corporate Social Responsibility, Signal Theory, Stakeholder Theory \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":" 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140690615","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

Financial Statement Fraud Analysis Through Hexagon Fraud Theory ApproachPurpose – This study aims to analyze whether pressure or stimulus factors influence financial statement fraud, to analyze whether the capability factor influences financial statement 通过六边形舞弊理论方法分析财务报表舞弊目的 - 本研究旨在分析压力或刺激因素是否会影响财务报表舞弊，分析能力因素是否会影响财务报表舞弊，以及分析能力因素是否会影响财务报表舞弊。

Contemporary Journal on Business and Accounting Pub Date : 2024-04-17 DOI: 10.58792/cjba.v4i1.48

Nurjanna Nurjanna, Muchriana Muchran, Rini Sulisyanti

{"title":"Financial Statement Fraud Analysis Through Hexagon Fraud Theory ApproachPurpose – This study aims to analyze whether pressure or stimulus factors influence financial statement fraud, to analyze whether the capability factor influences financial statement","authors":"Nurjanna Nurjanna, Muchriana Muchran, Rini Sulisyanti","doi":"10.58792/cjba.v4i1.48","DOIUrl":"https://doi.org/10.58792/cjba.v4i1.48","url":null,"abstract":"Purpose – This study aims to analyze whether pressure or stimulus factors influence financial statement fraud, to analyze whether the capability factor influences financial statement fraud, to analyze whether collusion fachtors influence financial statement fraud, to analyze whether opportunity fachtors influence financial statement fraud, to analyze whether rationalization factors influence financial statement fraud, and to analyze whether the ego factor influences financial statement fraud. \u0000Design/methodology/approach – The analytical method used is quantitative analysis using the SPSS 21 statistical formula. \u0000Findings – The results of this research are stimulus factors, capability factors, collusion factors, opportunity factors, rationalization factors and ego factors has an influence on fradulent financial statements. \u0000Originality – Sources of data used in this study are secondary data obtained from the company’s published annual financial reports. \u0000Keywords: Fraud, Hexagon Approach, Financial Statement \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":" 73","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140692456","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

ANALYSIS OF THE IMPACT OF COVID-19 ON GROUP C EXCAVATION TAX REVENUE COVID-19 对 C 组挖掘所得税收入的影响分析

Contemporary Journal on Business and Accounting Pub Date : 2023-11-01 DOI: 10.58792/cjba.v3i02.44

Nur Farafika, Ratna Ayu Damayanti, Asri Usman, Shavira Zalshabila

引用次数: 0

ACCOUNTING SYSTEM RECONSTRUCTION: CASE OF CU SAUAN SIBARRUNG 会计制度重建：CU Sauan Sibarrung 案例

Contemporary Journal on Business and Accounting Pub Date : 2023-11-01 DOI: 10.58792/cjba.v3i02.43

Agustina Rante Pasang, Marselinus Asri, Fransiskus Randa

引用次数: 0

ANALYSIS OF THE INFLUENCE OF PERCEPTIONS OF BENEFITS, EASE OF USE, AND RISKS ON DECISIONS TO USE ELECTRONIC MONEY BASED ON QUICK RESPONSE CODE INDONESIAN STANDARD 基于印度尼西亚标准快速反应代码的收益、易用性和风险认知对使用电子货币决策的影响分析

Contemporary Journal on Business and Accounting Pub Date : 2023-10-10 DOI: 10.58792/cjba.v3i02.41

Alifah Annisa, Syarifuddin Syarifuddin, Yohanis Rura

{"title":"ANALYSIS OF THE INFLUENCE OF PERCEPTIONS OF BENEFITS, EASE OF USE, AND RISKS ON DECISIONS TO USE ELECTRONIC MONEY BASED ON QUICK RESPONSE CODE INDONESIAN STANDARD","authors":"Alifah Annisa, Syarifuddin Syarifuddin, Yohanis Rura","doi":"10.58792/cjba.v3i02.41","DOIUrl":"https://doi.org/10.58792/cjba.v3i02.41","url":null,"abstract":"Purpose – This study aims to find out and analyze how much effect the application of perceived benefits, ease of use, and risk has on the use of the Indonesian standard quick response code Design/methodology/approach – This research uses a quantitative approach and the method used is multiple linear regression analysis. Sample determination is carried out by purvosive sampling method Findings – The results of this study indicate that in the millennial generation sample, perceived ease of use affects the decision to use electronic money based on the Indonesian standard quick response code. However, perceived of usefulness and risks have no effect. Meanwhile, in the merchant sample, perceived of usefulness, ease of use, and risk have no effect on the decision to use electronic money based on the Indonesian standard quick response code and there is an average difference between the millennial generation and merchant sample groups. Originality – The number of samples used in this study was 80 respondents who were in Makassar City. Keywords: Perceived, Decision on Use, Quick Response Code Indonesian Standard Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"81 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139320840","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

THE INFLUENCE OF LEVERAGE, INDEPENDENT COMMISSIONERS, COMPANY ACTIVITIES AND PROFITABILITY ON SUSTAINABILITY REPORT DISCLOSURES 杠杆作用、独立专员、公司活动和盈利能力对可持续发展报告披露的影响

Contemporary Journal on Business and Accounting Pub Date : 2023-10-10 DOI: 10.58792/cjba.v3i02.39

Vina Ho, Kunradus Kampo, Paulus Tangke

{"title":"THE INFLUENCE OF LEVERAGE, INDEPENDENT COMMISSIONERS, COMPANY ACTIVITIES AND PROFITABILITY ON SUSTAINABILITY REPORT DISCLOSURES","authors":"Vina Ho, Kunradus Kampo, Paulus Tangke","doi":"10.58792/cjba.v3i02.39","DOIUrl":"https://doi.org/10.58792/cjba.v3i02.39","url":null,"abstract":"Purpose – This study aims to examine and analyze the influence of leverage, independent commissioners, company activities, and profitability on disclosure of sustainability reports. The theory used in this research is stakeholder theory and agency theory Design/methodology/approach – The type of research used in this research is explanatory research Findings – The results of the study show that leverage has a positive and significant effect on sustainability report disclosure. The proportion of independent commissioners has a positive and significant effect on the disclosure of the sustainability report. The company's activities have no effect on the disclosure of the sustainability report. Profitability has a positive and significant influence in increasing the disclosure of sustainability reports. Originality – The population is property companies listed on the Indonesia Stock Exchange (IDX) in 2019 to 2021, totaling 79 companies using a purposive sampling method Keywords: Leverage, Independent Commissioner, Company Activity, Profitability, Disclosure of Sustainability Report Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139320820","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