Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)最新文献

{"title":"PENGARUH KUALITAS AUDIT DAN KONDISI KEUANGAN TERHADAP OPINI AUDIT GOING CONCER PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA","authors":"Nurlaelah Nurlaelah, E. Nurlaelah","doi":"10.55171/jsab.v10i2.764","DOIUrl":"https://doi.org/10.55171/jsab.v10i2.764","url":null,"abstract":"Going concern audit opinion is an opinion that has been issued by the auditor to ascertain whether the company can maintain the company's viability for at least the next year. The going concern opinion received by a company indicates that there are conditions and events that raise the auditor's doubts about the viability of the company. Going concern audit opinion can also be used as an early warning for users of financial statements to avoid mistakes for decision making in the company.This study aims to determine the effect of Audit Quality and Financial Condition on Going Concern Audit Opinions in Manufacturing Companies in the Basic and Chemical Industry Sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The method used in this study is a quantitative method, the population in this study is 75 companies, then the sample is determined using purposive sampling technique and the sample is 15 companies. The method used in this analysis is Logistic Regression Analysis using SPSS V.25 application. In this study it can be shown that: (1) Audit quality has no significant effect on the Going Concern Audit Opinion. (2) Financial condition has no significant effect on Going Concern Audit Opinion. (3) Audit Quality and Financial Condition simultaneously have no significant effect on Going Concern Audit Opinion.","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132602731","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}

{"title":"PENGARUH NET PROFIT MARGIN (NPM), RETURN ON ASSET (ROA), DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM","authors":"Sri Intan Purnama, I. Sari","doi":"10.55171/jsab.v10i2.759","DOIUrl":"https://doi.org/10.55171/jsab.v10i2.759","url":null,"abstract":"This research is motivated by the importance of stock prices which is a factor that must be considered by investors in investing because stock prices show the performance of the issuer. This study aims to examine the effect of Net Profit Margin (NPM), Return On Asset (ROA), and Return On Equity (ROE) both partially and simultaneously on stock prices in primary consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. The data used in this study were obtained from secondary data in the form of annual financial report. The population in this study amounted to 105 companies and samples taken using purposive sampling techniquie were 34 companies. The analysis technique used is classical assumption test and hypothesis testing using SPSS v.20. The results of the analysis carried out show that partially Net Profit Margin (NPM) has no significant effect on stock prices, Return On Asset (ROA) has no significant effect on stock prices, Return On Equity (ROE) has a significant effect on stock prices. Meanwhile, simultaneously Net Profit Margin (NPM), Return On Asset (ROA), and Return On Equity (ROE) has a significant effect on stock prices..","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123618909","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}

{"title":"KODE ETIK DAN TATA LAKU DALAM MENJAGA EKSISTENSI AKUNTAN (STUDI PADA SAUNG ANGKLUNG UDJO)","authors":"Susana Dewi, Karsam Karsam, Erfan Erfiansyah","doi":"10.55171/jsab.v10i1.717","DOIUrl":"https://doi.org/10.55171/jsab.v10i1.717","url":null,"abstract":"<div><table cellspacing=\"0\" cellpadding=\"0\" align=\"left\"><tbody><tr><td align=\"left\" valign=\"top\"><p class=\"SPeSIA2017-ABSTRAK\"><em>The industrial revolution 4.0 and Society 5.0 affects all aspects of the order of life, which causes the accounting profession to carry out transformations but still uphold the code of conduct and professionalism. This study aims to determine the </em><em>ethics </em><em>in the accounting profession's behavior in carrying out the transformation to the Industrial Revolution 4.0 and the Era of Society 5.0. Methods This research uses a qualitative study approach with an interpretive paradigm. The sample in this study was Saung Angklung Udjo-Bandung, West Java, which was held in early November 2021. The data was obtained by interviewing sources from the PR/Marketing, the Production and Warehouse, and the </em><em>Art</em><em> Performance </em><em>Department</em><em>. The results showed that the pamali culture in Saung Angklung Udjo as a Sundanese cultural heritage is still very strong, especially in the manufacture of angklung and the selection of raw materials, the behavior in playing the art of angklung to face the socialites of the changes in the era of the industrial revolution 4.0 towards the era of sosiety 5.0, Saung Angklung Udjo must do digital transformation, this is in line with the role of accountants in the pandemic era in order to pass the industrial era 4.0 to welcome the era of society 5.0, it is necessary to transform in various fields but still uphold the code of ethics and professionalism of accountants. By carrying out the transformation, accountants should be able to reduce deviations from the code of conduct by complying with the code of ethics, among others; Professional Responsibility, Public Interest, Integrity, Objectivity, Professional Competence and Due Care, Confidentiality, Professional Conduct and Technical Standards. This study learns more about the transformation of accountants by maintaining a pamali culture or code of ethics, code of conduct and professionalism of accountants in dealing with the socialites of the industrial revolution 4.0 towards the era of society 5.0.</em></p></td></tr></tbody></table></div>","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management &amp; Accounting)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128705034","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}

{"title":"PENGARUH STRUKTUR MODAL (DER) DAN PROFITABILITAS (ROA) TERHADAP NILAI PERUSAHAAN (PBV) PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2019","authors":"Isman Hapid, H. Hanifah","doi":"10.55171/jsab.v10i1.695","DOIUrl":"https://doi.org/10.55171/jsab.v10i1.695","url":null,"abstract":"The value of the company is the price that will be handed over to the buyer (investor) if the company's shares are sold. The greater the value of the company, the greater the share price. This study aims to examine the effect of Capital Structure and Profitability on Firm Value in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange.The data used is secondary data with documentation method in the form of annual financial reports. The population in this study amounted to 55 food and beverage companies and samples were taken using purposive sampling as many as 11 companies. The analysis technique used is classical assumption test, multiple linear regression, coefficient of determination test and hypothesis testing using SPSS v 25The results of the first study are Capital Structure with a significant value of (0.000 < 0.05) and tcount > ttable (7.673 > 2.00575) meaning that Capital Structure has a significant influence on Firm Value, then Profitability shows a significant value of (0.000 < 0.05) and tcount > ttable (6,894 > 2,00575) means that profitability has a significant effect on firm value. The coefficient of determination shows a value of 70.4% while the remaining 29.6% is influenced by other factors. The results of the F test show a simultaneous significance value of 0.000 < 0.05 and fcount > ftable (61.750 > 3.18) meaning that Capital Structure and Profitability simultaneously have a significant effect on Firm Value.","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management &amp; Accounting)","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132605220","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}

{"title":"PENGARUH PERSEDIAAN BARANG DAGANG TERHADAP PENJUALAN PADA PT. INFO OPTIMA KOMPUTASI TANGERANG","authors":"Nurlaelah Nurlaelah","doi":"10.55171/jsab.v10i1.708","DOIUrl":"https://doi.org/10.55171/jsab.v10i1.708","url":null,"abstract":"This study aims to produce information in the form of a more in-depth explanation of the effect of merchandise inventory on sales. And obtain resuls from processed data about how much influence the inventory of merchandise on sales.The research method used in this study data obtained both quantitatively and qualitatively was investigated using descriptive methods, namely in the form of field studies and direct surveys through interviews and observations in the form of direct observation. The sample used in this study is merchandise inventory report data and sales report data for 36 months.Based on calculations with a simple linear regression equation between X anad Y is Y = 895.502,820 + 0,642X …..e, if the inventory is zero then sale is -= 895.502,820, if the inventory increases one unit then sales increase by 0,642. While the results of the Hypothesis Testing, obtained merchandise inventory variables have a sig value<0.05 means significant. While tcount = 11,631 and ttable = 2,032.Then the Merchandise Inventory variable has a positive and significant effect on Sales. And based on the correlation coefficient analysis, the value of r = 0.894 is obatained, which means that there is a strong relationship between the inventory of goods and Sales. While the results of KD (R^2) = 79,9%. This means that 79,9% of the independent variabels, namely merchandise inventory can explains the dependent variable, namely Sales. While the remaining 20,1% is explained by other factors not examined by this study","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management &amp; Accounting)","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116656070","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}

{"title":"ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH KOTA TANGERANG 2014-2018","authors":"Nurlaelah Nurlaelah, Rr. Prima Dita Hapsari","doi":"10.55171/jsab.v10i1.707","DOIUrl":"https://doi.org/10.55171/jsab.v10i1.707","url":null,"abstract":"In accordance with Law no. 28 of 2009 Land and Building Tax has become a local tax. Regional Original Income (PAD) will increase because new types of local taxes have been added. This study aims to determine the effectiveness and contribution of Rural and Urban Land and Building Tax revenue (PBB-P2) to Regional Original Income (PAD). The method used in this study is a quantitative research method and the data used in this study is secondary data, obtained from the Regional Revenue Agency (BPD) Tangerang City.The results of this study indicate that Land and Building Tax receipts from 2014-2020 fluctuate every year, not always increasing or decreasing. Contribution to Regional Income tends to increase","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management &amp; Accounting)","volume":"138 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125286904","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}

{"title":"PENGARUH CURRENT RATIO, RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 SEKTOR MINING & FINANCE YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"H. Hanifah, M. Saekhu","doi":"10.55171/jsab.v10i1.693","DOIUrl":"https://doi.org/10.55171/jsab.v10i1.693","url":null,"abstract":"This study is based on investor demand for the company's financial performance. The company's financial performance is used by investors as a measuring tool before they invest and reflects the value of the stock price of a company. The company's financial performance can be seen through financial ratios which include Current Ratio, Return on Equity and Earning Per Share.This study aims to empirically examine the effect of CR, ROE and EPS either simultaneously or partially on stock prices in the LQ45 index companies in the Mining and Finance sector listed on the Indonesia Stock Exchange for the 2016-2020 period.The data used in this study were obtained from secondary data in the form of annual financial statements of LQ45 index companies in the Mining and Finance sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample that meets the criteria is 9 companies using purposive sampling technique with a total data of 45.This study uses multiple linear regression analysis with the tool used is SPSS version 25 software. The results of the analysis show that partially CR has no significant effect on stock prices, ROE has no significant effect on stock prices, EPS has a significant effect on stock prices. Meanwhile, simultaneously Current Ratio (CR), Return On Equity (ROE) and Earning Per Share (EPS) have an influence on stock prices. The practical implication of this research is that it can be used for investors as a guide for investing and for companies as a guide for providing information for potential investors.","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management &amp; Accounting)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124965424","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}

{"title":"PENGARUH LIKUIDITAS OBLIGASI TERHADAP PERUBAHAN HARGA OBLIGASI KORPORASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Firda Mufidah, Mike Mega Rahayu, Yosa Tidar Priyanto","doi":"10.55171/jsab.v9i2.580","DOIUrl":"https://doi.org/10.55171/jsab.v9i2.580","url":null,"abstract":"","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management &amp; Accounting)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124273630","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}

{"title":"PENGARUH FREE CASH FLOW DAN RETURN ON ASSET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN LQ45","authors":"H. Herlina, E. Sutanto, S. Cahyani","doi":"10.55171/jsab.v9i2.577","DOIUrl":"https://doi.org/10.55171/jsab.v9i2.577","url":null,"abstract":"","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management &amp; Accounting)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131296040","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}

{"title":"PENGARUH FUNGSI AUDIT INTERNAL DAN DEWAN KOMISARIS TERHADAP FEE AUDITOR PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BERSA EFEK INDONESIA","authors":"E. Sutanto, Lisa Listiani","doi":"10.55171/jsab.v9i2.582","DOIUrl":"https://doi.org/10.55171/jsab.v9i2.582","url":null,"abstract":"","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management &amp; Accounting)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127896706","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}