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Fraud Analysis on Illegal Online Lending Using Habermas' Theory of the Public Sphere 运用哈贝马斯的公共领域理论分析非法网络借贷的欺诈行为
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-01-08 DOI: 10.24843/jiab.2022.v17.i01.p03
Nanang Shonhadji
{"title":"Fraud Analysis on Illegal Online Lending Using Habermas' Theory of the Public Sphere","authors":"Nanang Shonhadji","doi":"10.24843/jiab.2022.v17.i01.p03","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i01.p03","url":null,"abstract":"This study aims to find out and reveal how fraudulent practices in illegal online loans are carried out by P2P lending service providers from the point of view of Habermas' critical thinking. Research site was an illegal online lending practice and the informant were users and victims of fraud from illegal online lending practices who are domiciled in Surabaya, Sidoarjo and Pasuruan, East Java. This qualitative research uses the Radical Humanist Paradigm approach. Result of this research have shown that Habermas' theory of the public sphere can be used as a basis for thinking to reveal the fraud media used by illegal financial technology lenders. The need for clarity on regulations for peer to peer (P2P) lending transactions through online media and firmness of sanctions for perpetrators of illegal online loan fraud to protect the public is a form of consciousness proposed idea. \u0000Keywords: fraud, online loans, Habermas","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75269126","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
Work Cultural-Life Balance: A Phenomenological Study of Balinese Female Accountant in the Banking Sector 工作、文化与生活的平衡:巴厘银行女会计的现象学研究
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-01-08 DOI: 10.24843/jiab.2022.v17.i01.p04
Putu Kemala Vidyantari, I. P. Sudana, I. Wirajaya, H. Suprasto
{"title":"Work Cultural-Life Balance: A Phenomenological Study of Balinese Female Accountant in the Banking Sector","authors":"Putu Kemala Vidyantari, I. P. Sudana, I. Wirajaya, H. Suprasto","doi":"10.24843/jiab.2022.v17.i01.p04","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i01.p04","url":null,"abstract":"This research covers deep understanding about how Balinese women deal on being an accountant in banking industry amidst their responsibilities in the cultural traditions. This research is a qualitative research with phenomenological approach. The purpose of this research is to interpret the experiences of Balinese women who work as an accountants in the banking sectors, in serving a dual roles and under what conditions they interpret it. Expansionist theory is used as a theoretical lens in interpreting the themes that arise in this study, after extracting its meaning. Data collection was acquired through in-depth interviews with three informants. Then, the data was analysed using Interpretative Phenomenology Analysis (IPA). The analysis showed four themes that emerged from the meaning of the subject’s experiences. There are four themes in this study, including joyful living, blessing, self-proud, and time management. Time management is one theme that emerges beyond concepts dictated in expansionist theory. \u0000Keywords: Balinese women, banking accountant, work cultural-life","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"82 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79796037","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
Revealing Practices of Fishermen Profit Sharing: An Ethnomethodology Study 揭示渔民利益分享的实践:一项民族方法学研究
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-01-08 DOI: 10.24843/jiab.2022.v17.i01.p09
Fitriah Bidari Latuconsina, I. Triyuwono, A. Mulawarman
{"title":"Revealing Practices of Fishermen Profit Sharing: An Ethnomethodology Study","authors":"Fitriah Bidari Latuconsina, I. Triyuwono, A. Mulawarman","doi":"10.24843/jiab.2022.v17.i01.p09","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i01.p09","url":null,"abstract":"This study aims to uncover the practice of profit sharing of fisherman in Yainuelo Village, Central Maluku Regency and the meaning behind the practice. This research uses a qualitative method with ethnomethodology approach. The instruments for the data collection are observation and interviews whereas the informants in this study are eight people who work on fishing boats. The obtained data then analyzed using indexicality and reflexivity analysis. The results showed that the Yainuelo fisherman practiced profit-sharing in seven stages namely, tahlilan (praying), cooperation agreement, fish catching, loading and unloading, selling, bage sala (profit sharing between the owner of the ship and the owner of the raft), and barekeng (profit sharing between the shipowner and the captain and crew). In practice, they not only share material (money) but also share prayers, share happiness, information to train skills that are interpreted as brotherhood, justice, honesty and a spirit of help. \u0000Keywords:  profit sharing, ethnomethodology, fishermen.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76666018","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
Conceptualising Stakeholder Engagement in Sustainability Reporting 概念化持份者参与可持续发展报告
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-01-08 DOI: 10.24843/jiab.2022.v17.i01.p01
Putu Agus Ardiana
{"title":"Conceptualising Stakeholder Engagement in Sustainability Reporting","authors":"Putu Agus Ardiana","doi":"10.24843/jiab.2022.v17.i01.p01","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i01.p01","url":null,"abstract":"A plethora of studies reveal that stakeholder engagement is critical in sustainability reporting. However, there is a paucity in the literature on how stakeholder engagement in sustainability reporting may lead to more meaningful sustainability reports. This paper aims to conceptualise the role of stakeholder engagement in producing more meaningful sustainability reports. This conceptual paper offers avenues for future empirical research. This paper contributes to the literature and the theory by shedding light on the importance of institutional work in shifting the institutional logic of stakeholder engagement in sustainability reporting from a strategic management tool to an accountability mechanism so that more meaningful sustainability reports are produced. Stakeholder engagement allows the reporting companies to become more aware of sustainability issues that are informed by their stakeholders while the engaged stakeholders also benefit from the information provided by the reporting companies on the issues, agenda, and performance related to sustainability. \u0000Keywords: stakeholder engagement, sustainability reporting, neo-institutional theory","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81094535","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
Potential Outcomes of Blockchain Technology Application for Transparency of Ultimate Beneficial Owner Registration Issue 区块链技术应用对最终受益所有人登记问题透明度的潜在结果
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-01-08 DOI: 10.24843/jiab.2022.v17.i01.p07
M. Setyowati, Ida Ayu Sri Adnyani, A. Saragih, A. Hendrawan
{"title":"Potential Outcomes of Blockchain Technology Application for Transparency of Ultimate Beneficial Owner Registration Issue","authors":"M. Setyowati, Ida Ayu Sri Adnyani, A. Saragih, A. Hendrawan","doi":"10.24843/jiab.2022.v17.i01.p07","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i01.p07","url":null,"abstract":"The number of High Net-Worth Individuals (HNWI) in Indonesia is increasing. However, this increase was not followed by an increase in state revenues originating from the types of income taxes related to HNWI. This issue can be overcome by applying blockchain technology. This study aims to investigate the potential outcomes of blockchain technology in the issue of Ultimate Beneficial Owner (UBO) registration. Blockchain as a technology can support tax modernization, but it has not been extensively studied. This study used a qualitative method, by using a post-positivist approach, by conducting a literature study and in-depth interviews with nine informants. The results of the study state that the potential outcomes for UBO registration consist of value delivery and risk mitigation. Value delivery is easier to realize than risk management. Both are still being discussed further to find solutions to maximize the potential outcomes. \u0000Keywords: blockchain, UBO, value delivery, risk management, tax modernization","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88581445","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
ANALISIS RANTAI NILAI DAN MATRIKS STRATEGI PADA PENGEMBANGAN SOP PT. GSG 分析PT. GSG SOP开发的价值链和矩阵战略矩阵
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-12-14 DOI: 10.38043/jiab.v6i2.3246
Ibk. Bayangkara
{"title":"ANALISIS RANTAI NILAI DAN MATRIKS STRATEGI PADA PENGEMBANGAN SOP PT. GSG","authors":"Ibk. Bayangkara","doi":"10.38043/jiab.v6i2.3246","DOIUrl":"https://doi.org/10.38043/jiab.v6i2.3246","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis rantai nilai internal (internal value chain) dan menilai efektifitas penerapan Mc Farlan Strategic Matrix pada pengembangan SOP PT Graha Sarana Gresik. Menggunakan pendekatan studi kasus, peneliti mewawancarai 59 responden meliputi Direksi sampai dengan kepala Urusan dan melakukan observasi keterhubungan satu bagian dengan bagian yang lain dalam hubungan pemasok – pelanggan. Penelitian menemukan, terdapat rangkaian rantai nilai dalam hubungan antar Divisi yang dapat meningkatkan keunggulan bersaing. Mengintegrasikan rantai nilai ini dalam rancangan SOP dapat menjadi pedoman operasional yang efektif dan efisien. Temuan lain, perusahaan memiliki ketergantungan yang tinggi terhadap Sistem Informasi (SOP), tetapi pada tingkat urgenitas yang rendah dalam Mc Farlan Strategic Matrix termasuk dalam kategori Factory. Hasil penelitian ini menjadi referensi bagi perusahaan dalam penyusunan SOP untuk mengintegrasikan operasionalnya secara efektif dan efisien.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"80 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79662116","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
ANALISIS FRAUD MENGGUNAKAN FINANCIAL SHENANIGANS PADA PT PERUSAHAAN GAS NEGARA (PERSERO) TBK
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-12-14 DOI: 10.38043/jiab.v6i2.3132
Natalia Christina, Natalis Christian, Antoni Antoni, J. Hendri, Devina Devina
{"title":"ANALISIS FRAUD MENGGUNAKAN FINANCIAL SHENANIGANS PADA PT PERUSAHAAN GAS NEGARA (PERSERO) TBK","authors":"Natalia Christina, Natalis Christian, Antoni Antoni, J. Hendri, Devina Devina","doi":"10.38043/jiab.v6i2.3132","DOIUrl":"https://doi.org/10.38043/jiab.v6i2.3132","url":null,"abstract":"Tujuan utama dari penelitian ini adalah untuk mengkaji apakah terdapat kecurangan dalam penyajian laporan keuangan perusahaan dengan menggunakan tujuh financial shenanigans. Ruang lingkup dari penelitian ini adalah PT Perusahaan Gas Negara (Persero) Tbk. yang merupakan perseroan milik negara yang terdaftar pada indeks LQ45. Penelitian ini menggunakan metode kualitatif dan menggunakan teknik analisis data dalam menganalisis laporan keuangan perusahaan periode 2016 sampai tahun 2020. Hasil penelitian ini adalah dari kelima periode laporan keuangan yang dianalisis menggunakan tujuh financial shenanigans, tidak ditemukan adanya kecurangan yang menggunakan financial shenanigans dalam penyajian laporan keuangan sehingga dapat disimpulkan bahwa laporan keuangan PT Perusahaan Gas Negara (Persero) Tbk. telah disajikan dengan wajar dan sesuai dengan standar pelaporan akuntansi di Indonesia.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84815346","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: 4
PENGARUH CURRENT ACCOUNT SAVING ACCOUNT (CASA), LOAN TO DEPOSIT RATIO (LDR), DAN NET PERFORMING LOAN (NPL) TERHADAP LABA BERSIH PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2016-2020
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-12-14 DOI: 10.38043/jiab.v6i2.3236
Sri Widiantari, Kadek Aditya Yogi Iswara
{"title":"PENGARUH CURRENT ACCOUNT SAVING ACCOUNT (CASA), LOAN TO DEPOSIT RATIO (LDR), DAN NET PERFORMING LOAN (NPL) TERHADAP LABA BERSIH PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2016-2020","authors":"Sri Widiantari, Kadek Aditya Yogi Iswara","doi":"10.38043/jiab.v6i2.3236","DOIUrl":"https://doi.org/10.38043/jiab.v6i2.3236","url":null,"abstract":"Penelitian ini memiliki tujuan melihat adanya pengaruh CASA, LDR dan NPL terhadap laba bersih perusahaan perbankan yang terdaftar di BEI periode 2016 – 2020. Metode kuantitatif digunakan dalam penelitian ini dengan teknik pengumpulan data berupa studi dokumentasi pada data sekunder berupa laporan keuangan periode 2016-2020 dan penelitian terdahulu sedangkan untuk teknik analisis menggunakan Regresi Linier Berganda melalui program IBM SPSS versi 24. Penelitian ini mendapat hasil (1) CASA berpengaruh positif terhadap laba bersih perusahaan perbankan yang terdaftar di BEI periode 2016-2020 (2) LDR tidak berpengaruh terhadap laba bersih perusahaan perbankan yang terdaftar di BEI periode 2016-2020 dan (3) NPL berpengaruh negatif terhadap laba bersih perusahaan perbankan yang terdaftar di BEI periode 2016-2020.  Penelitian ini diharapkan dapat membuka wawasan kepada investor terkait analisis fundamental perusahaan perbankan yang dapat dijadikan pertimbangan dalam berinvestasi.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87767354","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
ASIMETRI INFORMASI KOMPETENSI DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL MODERASI 个人能力信息不对称和道德倾向于会计欺诈作为变量的不道德行为
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-12-14 DOI: 10.38043/jiab.v6i2.3258
Lis Djuniar, Betri Betri, Ely Mayora, Anggrelia Afrida Anggel
{"title":"ASIMETRI INFORMASI KOMPETENSI DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL MODERASI","authors":"Lis Djuniar, Betri Betri, Ely Mayora, Anggrelia Afrida Anggel","doi":"10.38043/jiab.v6i2.3258","DOIUrl":"https://doi.org/10.38043/jiab.v6i2.3258","url":null,"abstract":"Pengaruh Asimetri Informasi, Kompensasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Moderrasi (Studi Empiris Pada BUMN Di Kota Palembang). Penelitian ini bertujuan mengetahui bagaimana Pengaruh Asimetri Informasi, Kompensasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Moderrasi (Studi Empiris Pada BUMN Di Kota Palembang).Jenis penelitian yang digunakan adalah penelitian asosiatif. Data yang digunakan yaitu data primer. Populasi dalam penelitian ini adalah manajer keuangan, manajer akuntansi, staff keuangan, staff akuntansi, audito internal dan bagian anggaran yang terdapat du BUMN di Kota Palembang sebanyak 38 responden. Teknik pengumpulan data yaitu dengan wawancara dan kuesioner. Metode analisis data yang yang digunakan dalam penelitian ini adalah analisis kuantitatif. Hasil penelitian ini menunjukkan secara bersama Asimetri Informasi, Kompensasi Dan Moralitas Individu berpengaruh terhadap Kecenderungan Kecurangan Akuntansi.secara parsial, Asimetri Informasi berpengaruh dan signifikan terhadap kecenderungan kecurangan akuntansi, Kompensasi tidak mempengaruhi Kecenderungan Kecurangan Akuntansi, dan Moralitas Individu tidak mempengaruhi Kecenderungan Kecurangan Akuntansi. Variabel Perilaku Tidak Etis merupakan prediktor moderator tidak dapat memoderasi variabel asimetri informasi, kompensasi dan moralitas individu terhadap kecenderungan kecurangan akuntansi.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76397191","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
ANALISIS PERBEDAAN LAPORAN KEUANGAN TAHUNAN PADA PERUSAHAAN LQ45 SEBELUM DAN SAAT PANDEMI COVID-19 分析了LQ45在COVID-19大流行之前和当时的年度财务报表差异
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2021-12-14 DOI: 10.38043/jiab.v6i2.3208
A. Fatimah, Diah Agustina Prihastiwi, Lena Islamiyatun
{"title":"ANALISIS PERBEDAAN LAPORAN KEUANGAN TAHUNAN PADA PERUSAHAAN LQ45 SEBELUM DAN SAAT PANDEMI COVID-19","authors":"A. Fatimah, Diah Agustina Prihastiwi, Lena Islamiyatun","doi":"10.38043/jiab.v6i2.3208","DOIUrl":"https://doi.org/10.38043/jiab.v6i2.3208","url":null,"abstract":"Analisis Perbedaan Laporan keuangan Tahunan pada Perusahaan LQ45 Sebelum dan Saat Pandemi Covid-19. Pandemi Covid-19 di tahun 2020 telah memberikan pengaruh pada sektor ekonomi khususnya pada perusahaan-perusahaan go public di Indonesia. Kinerja keuangan perusahaan mnejadi fokus pada penelitian ini. Penelitian ini bertujuan untuk mnganalisis perbedaan kinerja keuangan perusahaan yang bergabung di Indeks LQ45 sebelum pandemi Covid-19 dan pada saat pandemi Covid-19. Data yang digunakan dalam peenelitian ini yaitu laporan keuangan tahunan di Tahun 2019 dan Tahun 2020 seluruh perusahaan di Indeks LQ45. Variabel yang digunakan dalam pengukuran kinerja keuangan ini yaitu current ratio, debt equity ratio, total asset turnover, dan debt equity ratio. Metode penelitian ini menggunakan uji beda yang diawali dengan uji normalitas terlebih dahulu, kemudian dilanjutkan dengan  dua alat uji beda yaitu paired sample t-test dan Wilcoxon signes rank test. Hasil dari uji beda pada penelitian ini yang dihasilkan adalah keempat variabel independent yang digunakan terdapat perbedaan nilai dari current ratio, debt equity ratio, total asset turnover, dan debt equity ratio. Mayoritas perusahaan yang tergabung pada Indeks LQ45 kinerja keuanganya masih lebih baik di masa sebelum pandemi daripada saat terjadinya pandemi. hal tersebut ditunjukkan dengan nilai current ratio, debt equity ratio, total asset turnover, dan debt equity ratio  tahun 2020 lebih kecil daripada di tahun 2019.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"83 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83783732","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: 6
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