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Contemporary Journal on Business and Accounting最新文献

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FINANCIAL PERFORMANCE AND CAPITAL STRUCTURE INFLUENCE ON COMPANY VALUE IN MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE 财务绩效和资本结构对印尼证券交易所制造业公司价值的影响
Contemporary Journal on Business and Accounting Pub Date : 2021-10-14 DOI: 10.58792/cjba.v1i2.17
Chaerunnisa Rumianti, Ansir Launtu
{"title":"FINANCIAL PERFORMANCE AND CAPITAL STRUCTURE INFLUENCE ON COMPANY VALUE IN MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE","authors":"Chaerunnisa Rumianti, Ansir Launtu","doi":"10.58792/cjba.v1i2.17","DOIUrl":"https://doi.org/10.58792/cjba.v1i2.17","url":null,"abstract":"Purpose – This study aims to test and analyze the effect of financial performance variables and capital structure on firm value in the food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the 2017 - 2019 period. \u0000Design/methodology/approach – This analysis method uses Multiple Linear Regression technique. \u0000Findings – The results of the study partially show that financial performance and capital structure have a negative and significant effect on firm value. \u0000Originality – The population is 26 manufacturing companies in the food and beverage sub-sector listed on the IDX for the period 2017-2019. \u0000Keywords: Capital Structure, Financial Performance, Firm Value \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127652031","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
INFLUENCE OF VILLAGE FINANCIAL SYSTEM, APPARATUS COMPETENCY, AND INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS 农村财务制度、机构能力、内部控制制度对财务报表质量的影响
Contemporary Journal on Business and Accounting Pub Date : 2021-10-02 DOI: 10.58792/cjba.v1i2.16
I. Ibrahim, M. Yusuf, Rahman Pura
{"title":"INFLUENCE OF VILLAGE FINANCIAL SYSTEM, APPARATUS COMPETENCY, AND INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS","authors":"I. Ibrahim, M. Yusuf, Rahman Pura","doi":"10.58792/cjba.v1i2.16","DOIUrl":"https://doi.org/10.58792/cjba.v1i2.16","url":null,"abstract":"Purpose – This study aims to determine the effect of the village financial system, apparatus competence and internal control system on the quality of financial reports in the Village government in Adonara Tengah District, East Flores Regency, East Nusa Tenggara province. \u0000Design/methodology/approach – Methods of data collection using primary data obtained from a questionnaire using a saturated sampling technique. The population of this study were all 65 village officials in Adonnara Tengah subdistrict, East Flores district, while the sample taken was 65 respondents. The results of the questionnaire have been tested for validity and reliability, and classical assumptions have been tested in the form of normality assumptions, multicollinearity assumptions and heteroscedasticity assumptions. \u0000Findings – The data analysis method used multiple linear regression.The results show that the village financial system has a significant positivve effect on the quality of financial reports, the competence of the apparaturs does  not effect the quality of financial reports and the internal control system has a significant positive effect on the quality of financial reports. \u0000Keywords: Village Financial System, Apparatus Competence, Internal Control System, Quality of Financial Statements \u0000Paper type Article Text","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115773093","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
DETERMINANTS THAT INFLUENCE THE INTEREST IN INVESTING IN STOCK STUDENTS FACULTY OF ECONOMICS AND BUSINESS UNIVERSITY OF ATMA JAYA MAKASSAR 影响股票投资兴趣的决定因素，atma jaya望加锡经济与商业大学学生
Contemporary Journal on Business and Accounting Pub Date : 2021-10-02 DOI: 10.58792/cjba.v1i2.11
Marselinus Asri, Jocelyn Odelia Josephine, Ana Mardiana
{"title":"DETERMINANTS THAT INFLUENCE THE INTEREST IN INVESTING IN STOCK STUDENTS FACULTY OF ECONOMICS AND BUSINESS UNIVERSITY OF ATMA JAYA MAKASSAR","authors":"Marselinus Asri, Jocelyn Odelia Josephine, Ana Mardiana","doi":"10.58792/cjba.v1i2.11","DOIUrl":"https://doi.org/10.58792/cjba.v1i2.11","url":null,"abstract":"Purpose – The purpose of this study is to analyze the effect of minimum investment fund, return, risk, and environment on interest in investing shares of students of the faculty of economics and business Atma Jaya Makassar University. \u0000Design/methodology/approach – The type of research used in this research is causality research. This research used purposive sampling method in sampling technique. The sample used in this study are 5th and 7th students of accounting department, faculty of economics and business Atma Jaya Makassar University. So that the total sample obtained is 144 respondents. \u0000Findings – The result of this study indicate that minimum investment fund, return, and environment have a positive and significant effect on interest in investing shares of students of the faculty of economics and business Atma Jaya Makassar University. On the other hand, risk is not significant and has a negative effect on interest in investing shares of students of the faculty of economics and business Atma Jaya Makassar University. \u0000Originality – The data collection method used in this study was a survey in the form of a questionnaire. \u0000Keywords: Environment, Interest In Investing Shares, Minimum Investment Fund, Return, and Risk \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121620780","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 EFFECT OF RETURN ON INVESTMENT AND EARNINGS PER SHARE ON COMPANY STOCK PRICES WITH PERCEIVED RISK OF STOCKS AS MODERATING VARIABLES 投资回报率和每股收益对公司股票价格的影响，股票感知风险为调节变量
Contemporary Journal on Business and Accounting Pub Date : 2021-10-02 DOI: 10.58792/cjba.v1i2.13
Husniyah Husniyah, Tenriwaru Tenriwaru, M. R. Ramdani
{"title":"THE EFFECT OF RETURN ON INVESTMENT AND EARNINGS PER SHARE ON COMPANY STOCK PRICES WITH PERCEIVED RISK OF STOCKS AS MODERATING VARIABLES","authors":"Husniyah Husniyah, Tenriwaru Tenriwaru, M. R. Ramdani","doi":"10.58792/cjba.v1i2.13","DOIUrl":"https://doi.org/10.58792/cjba.v1i2.13","url":null,"abstract":"Purpose – This study aims to determine the effect of Return On Investment and Earning Per Share on Stock Prices with Perceived Risk of stocks as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. \u0000Design/methodology/approach – The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). \u0000Findings – The result of this study indicate that Return On Investment (ROI) has a negative and insignificant effect on stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Earning Per Share (EPS) has a positive and significant influence on stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Perceived Risk of shares has no effect on the relationship of ROI to stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Perceived Risk of shares has no effect on the relationship between EPS and stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. \u0000Originality – This type of research is a quantitative research using secondary data in the form of annual reports of 10 sample companies taken from the website www.idx.co.id for the 2018-2020 period. \u0000Keywords: Earning Per Share (EPS), Perceived Risk of Stock, Return On Investment (ROI), Stock Price \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"205 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123053554","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
ACCOUNTING INFORMATION SYSTEM PERFORMANCE ANALYSIS 会计信息系统绩效分析
Contemporary Journal on Business and Accounting Pub Date : 2021-10-02 DOI: 10.58792/cjba.v1i2.12
Tenriwaru Tenriwaru, Nilam Salam
{"title":"ACCOUNTING INFORMATION SYSTEM PERFORMANCE ANALYSIS","authors":"Tenriwaru Tenriwaru, Nilam Salam","doi":"10.58792/cjba.v1i2.12","DOIUrl":"https://doi.org/10.58792/cjba.v1i2.12","url":null,"abstract":"Purpose – This study aims to determine the performance of accounting information systems at PT. Bumi Jasa Utama. \u0000Design/methodology/approach – The analytical method used is a narrative analysis method with a descriptive qualitative approach to find out how the performance of the accounting information system at the company PT. Bumi Jasa Utama. \u0000Findings – The results of the study found that the current performance of the accounting information system at the company PT. Bumi Jasa Utama shows that the company's information system has been used properly. \u0000Originality – The data of this study were obtained from primary data and secondary data with data collection techniques through observation, interviews, documentation, and literature studies as well as testing the validity of the data based on triangulation of sources, techniques, and time conducted at PT. Bumi Jasa Utama. \u0000Keywords: Accounting Information System Performance, Accounting Information System \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115425301","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 ORGANIZATIONAL COMMITMENT, PERSONAL COST AND ETHICAL ENVIRONMENT ON INTENTION TO WHISTLEBLOWING 组织承诺、个人成本和伦理环境对检举意图的影响
Contemporary Journal on Business and Accounting Pub Date : 2021-10-02 DOI: 10.58792/cjba.v1i2.14
A. Abdillah, R. Damayanti, A. Amiruddin
{"title":"THE INFLUENCE OF ORGANIZATIONAL COMMITMENT, PERSONAL COST AND ETHICAL ENVIRONMENT ON INTENTION TO WHISTLEBLOWING","authors":"A. Abdillah, R. Damayanti, A. Amiruddin","doi":"10.58792/cjba.v1i2.14","DOIUrl":"https://doi.org/10.58792/cjba.v1i2.14","url":null,"abstract":"Purpose – This study aims to examine and analyze the effect of organizational commitment, personal cost and ethical environment on the intention to do whistleblowing on the State Civil Apparatus of the Makassar City Education Office. \u0000Design/methodology/approach – This study uses a quantitative approach. The data used is primary data. The analytical method used is multiple linear regression. \u0000Findings – The result of this study shows that organizational commitment and personal cost has no impact against the whistleblowing intention, meanwhile ethical environtment has impact against the whistleblowing intention. \u0000Originality – Collecting data in this study through questionnaires and conducted on 40 respondents who were civil servant of Makassar Educational Authorities. \u0000Keywords: Ethical Environtment, Organizational Commitment, Personal Cost, Whistleblowing Intention \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125664005","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
DEKONSTRUKSI HUBUNGAN KEAGENAN DALAM PROSES ANGGARAN 在预算过程中破坏代理关系
Contemporary Journal on Business and Accounting Pub Date : 2021-05-07 DOI: 10.58792/cjba.v1i1.8
R. Damayanti, S. Syarifuddin
{"title":"DEKONSTRUKSI HUBUNGAN KEAGENAN DALAM PROSES ANGGARAN","authors":"R. Damayanti, S. Syarifuddin","doi":"10.58792/cjba.v1i1.8","DOIUrl":"https://doi.org/10.58792/cjba.v1i1.8","url":null,"abstract":"Purpose – The study objective are to explore the importance of local wisdom as a source of knowledge and guidance in filling and forming a more harmonious agency relationship pattern in the context of local government budgets. \u0000Design/methodology/approach – This study uses Derrida model. \u0000Findings – This study finds out how modern the accountability system of traditional Balinese village. In this case, budget is not only for legislative consumption, but also for all levels of society. Failure to provide accountability report by customary government is a form of violation that causes karma, and villager can revoke the mandate given to the customary government. \u0000Originality – This study uses Derrida model to build a new model of agency relationship by adopting marginalized text or philosophical. \u0000Keywords: Bali, Derrida, Budget, Regional Government, Indonesia \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129459139","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 MODAL KERJA TERHADAP TINGKAT PROFITABILITAS PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK. 营运资本对PT. ADIRA多金融动态TBK的盈利能力水平的影响。
Contemporary Journal on Business and Accounting Pub Date : 2021-05-07 DOI: 10.58792/cjba.v1i1.5
Chaerunnisa Rumianti
{"title":"PENGARUH MODAL KERJA TERHADAP TINGKAT PROFITABILITAS PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK.","authors":"Chaerunnisa Rumianti","doi":"10.58792/cjba.v1i1.5","DOIUrl":"https://doi.org/10.58792/cjba.v1i1.5","url":null,"abstract":"Purpose – This study to test and analyze influence the effect of working capital on the level of profitability at PT. Adira Dinamika Multi Finance Tbk \u0000Design/methodology/approach – The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, paired samples t-test, simple linear regression test, t test and hypothesis test. \u0000Findings – Working capital (DER) which has a negative effect is proven to decrease the profitability (ROA) of PT. Adira Dinamika Multi Finance, Tbk \u0000Originality – The population is the report on 2009-2019 accounting for 11 years at PT. Adira Dinamika Multi Finance Tbk \u0000Keywords: Working Capital, Profitability \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121963801","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 TERHADAP FINANCIAL STATEMENT FRAUD YANG DIMODERASI OLEH CORPORATE GOVERNANCE 鹏格鲁财务窘迫，财务报表造假，杨氏公司治理不当
Contemporary Journal on Business and Accounting Pub Date : 2021-05-07 DOI: 10.58792/cjba.v1i1.9
Ana Mardiana
{"title":"PENGARUH FINANCIAL DISTRESS TERHADAP FINANCIAL STATEMENT FRAUD YANG DIMODERASI OLEH CORPORATE GOVERNANCE","authors":"Ana Mardiana","doi":"10.58792/cjba.v1i1.9","DOIUrl":"https://doi.org/10.58792/cjba.v1i1.9","url":null,"abstract":"Purpose – This research aims to examine the effect of financial distress on the financial statement fraud which is moderated by corporate governance. \u0000Design/methodology/approach – This study uses multiple regression analysis methods. \u0000Findings – The results of this study indicate that financial distress has a significantly positive effect on financial statement fraud. As well as the influence of the moderating interaction of corporate governance, it has a significant negative effect on the relationship between financial distress and financial statement fraud. \u0000Originality – The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. \u0000Keywords: Financial Distress, Corporate Governance, Financial Statement Fraud \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133804066","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
MENELISIK PELAPORAN KEBERLANJUTAN PERUSAHAAN PENERIMA AWARD DI INDONESIA TAHUN 2019 - 2020 调查印尼获奖公司2019 - 2020年的可持续性报告
Contemporary Journal on Business and Accounting Pub Date : 2021-05-07 DOI: 10.58792/cjba.v1i1.7
P. Tangke
{"title":"MENELISIK PELAPORAN KEBERLANJUTAN PERUSAHAAN PENERIMA AWARD DI INDONESIA TAHUN 2019 - 2020","authors":"P. Tangke","doi":"10.58792/cjba.v1i1.7","DOIUrl":"https://doi.org/10.58792/cjba.v1i1.7","url":null,"abstract":"Purpose – This study aims to investigate the disclosure of GRI Standards in the sustainability reports of national companies receiving awards from the Asia Sustainability Report Rating (ASRRAT) in 2019 and 2020. \u0000Design/methodology/approach – Study literature \u0000Findings – The results of this study indicate that there are still some standards that are still underreported / disclosed in the sustainability reports of award recipient companies in 2019 and 2020. \u0000Originality – This study is a literature study that focuses on reporting the sustainability of companies in Indonesia. \u0000Keywords: Standard GRI, Sustainability Report, and  Asia Sustainability Report Rating  \u0000Paper Type Article Text","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126873005","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
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