InFestasi Jurnal Bisnis dan Akuntansi最新文献_第10页

Impact of Macroeconomic Factors on Underpricing: Case of Indonesia Stock Exchange 宏观经济因素对股价过低的影响:以印尼证券交易所为例

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2021-12-30 DOI: 10.21107/infestasi.v17i2.11929

A. Nasution, Ali Mutasowifin

引用次数: 1

Earnings Management, Good Corporate Governance, Size of Public Accounting Firm on The Integrity of Financial Report 盈余管理、良好公司治理、会计师事务所规模对财务报告完整性的影响

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2021-12-29 DOI: 10.21107/infestasi.v17i2.11144

Khayatul Izzah, Nawirah Nawirah

{"title":"Earnings Management, Good Corporate Governance, Size of Public Accounting Firm on The Integrity of Financial Report","authors":"Khayatul Izzah, Nawirah Nawirah","doi":"10.21107/infestasi.v17i2.11144","DOIUrl":"https://doi.org/10.21107/infestasi.v17i2.11144","url":null,"abstract":"Implementation of Good Corporate Governance (GCG) which is believed to minimize the occurrence of fraud to achieve the integrity of financial report, GCG is proxied by institutional ownership, independent commissioners, and audit committees. Public Accounting Firm (KAP) as a variable which is an external auditor as an intermediary if there is a difference of opinion with the company's internal parties. The purpose of this study is to find out the effect of Earnings Management, Institutional Ownership, Independent Commissioners, Audit Committees, Size of Public Accounting Firms on the Integrity of Financial Report in mining companies. The researcher uses mining companies in Indonesia for the 2015-2019 period as the population with 22 companies as the research samples. Panel data analysis Eviews 9.0 software is used as a research method. The results of this study prove that the variables have a significant effect are the audit committee, meanwhile earnings management, institutional ownership, independent commissioners, size of public accounting firm on the integrity of the financial report have no significant effect.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"39 1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84697570","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

Potret Pelaporan SPT Tahunan melalui E-Filing pada Masa Pandemi Covid-19

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2021-12-29 DOI: 10.21107/infestasi.v17i2.11517

Khy'sh Nusri Leapatra Chamalinda, Fariyana Kusumawati

引用次数: 2

Green Intellectual Capital dan Sustainable Performance 绿色智力资本与可持续绩效

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2021-12-29 DOI: 10.21107/infestasi.v17i2.10282

Alifira Nabila Zalfa, Nova Novita

引用次数: 3

Pengaruh Pendapatan dan Beban terhadap Beban Pajak dengan Earning Before Interest and Tax sebagai Variabel Intervening

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2021-11-20 DOI: 10.31289/jab.v7i2.5725

S. Ginting, S. E. N. S. Pandia, Evi Juita Wailan’An

引用次数: 0

Analisis Pengaruh Faktor Fundamental terhadap Harga Saham Sebelum dan Selama Pandemi Covid-19 分析股票价格在Covid-19大流行之前和期间的基本影响

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2021-10-25 DOI: 10.31289/jab.v7i2.5023

Putri Awalina, Imarotus Suaidah, Miladiah Kusumaningarti

{"title":"Analisis Pengaruh Faktor Fundamental terhadap Harga Saham Sebelum dan Selama Pandemi Covid-19","authors":"Putri Awalina, Imarotus Suaidah, Miladiah Kusumaningarti","doi":"10.31289/jab.v7i2.5023","DOIUrl":"https://doi.org/10.31289/jab.v7i2.5023","url":null,"abstract":"This study aims to find empirical evidence of the influence of the current ratio, fixed asset turnover, debt to equity ratio, and return on assets on stock prices. The sample in this study amounted to 36 companies taken from a population of 42 companies in the hotel, restaurant and tourism sub sector listed on the Indonesia Stock Exchange in 2019 and 2020. Determination of the number of samples was carried out by purposive sampling method. The research data were analyzed using multiple linear regression analysis with the help of SPSS. Testing was carried out separately between data for 2019 and data for 2020. Data for 2019 shows conditions before the covid-19 pandemic, while data for 2020 shows condition during the covid-19 pandemic. The result of the study found empirical evidence that the current ratio, fixed assets turnover, and return on assets had e effect on stock prices in both condition. Meanwhile, the debt to equity ratio has an effect but is not in accordance with the exixting theory where the debt to equity ratio has a negative effect on stock prices. In this study, the debt to equity ratio has a positive effect, this indicate that the company’s capital structure uses more funds provided by creditors to generate profits.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"87 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83499697","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: 3

Minat Generasi Z Menggunakan Kembali Transaksi Mobile Payment: Pendekatan Model UTAUT 2

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2021-10-25 DOI: 10.31289/jab.v7i2.5641

Yestias Maharani

{"title":"Minat Generasi Z Menggunakan Kembali Transaksi Mobile Payment: Pendekatan Model UTAUT 2","authors":"Yestias Maharani","doi":"10.31289/jab.v7i2.5641","DOIUrl":"https://doi.org/10.31289/jab.v7i2.5641","url":null,"abstract":"Z generation is a generation that lives in the era of technology so that they are used to using technology in their daily lives, including mobile payments. This study was conducted to see the relationship between the variables contained in UTAUT 2 and additional variable trust with the desire to continuance use intention mobile payments. The UTAUT 2 variables used in this study are performance expectations, effort expectations, social influences, facility conditions, hedonic motivation, price value, habits and the additional variable used in this study is trust. Respondents involved in this study were Generation Z as many as 146 people, Generation Z is a generation that grew up in the midst of technological advances so that they are very accustomed to using technology and information systems including mobile payments. The variables of performance expectation, effort expectation, social influence, facility condition, hedonic motivation, price value have no significant effect on the creation of generation z to continuance use intention mobile payments transactions. Meanwhile, habits and beliefs have a significant influence on making z intentions to reuse cellular payment transactions. This is because generation z is a millennial generation who is used to using technology such as mobile payment transactions, and feels confident that their mobile payment transactions can maintain privacy for their data.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"158 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86657458","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

Pengaruh Kinerja Non Keuangan (Environmental, Social, Governance) terhadap Resiko Investasi Perusahaan 环境、社会和治理对公司投资风险的影响

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2021-10-25 DOI: 10.31289/jab.v7i2.5602

Agus Triyani, Suhita Whini Setyahuni, Fiki Durrotul Makwuna

{"title":"Pengaruh Kinerja Non Keuangan (Environmental, Social, Governance) terhadap Resiko Investasi Perusahaan","authors":"Agus Triyani, Suhita Whini Setyahuni, Fiki Durrotul Makwuna","doi":"10.31289/jab.v7i2.5602","DOIUrl":"https://doi.org/10.31289/jab.v7i2.5602","url":null,"abstract":"This study intends to investigate the impact of sustainability information on the level of firm’s risk. This study uses 103 firms-years observation of public listed companies in Indonesia during 2012 to 2018. Ordinary least squares regression analysis is employed to tested the hypotheses. ESG scores Bloomberg is used as an indicator of sustainability reporting. The theory used in this study is Signaling theory, which is an action taken by the company to provide instructions for investors on how to view the companies prospects. The findings indicate that social information can decrease the level of firm’s risk. Additionally, environmental and governance information have a negative impact on systematic risk only. Neither environmental nor governance information have an impact on non-systematic risk and total risk. This study contributes to the practical implications, especially on how to consider sustainability information on investment’s valuation models. This study also gives a fruitful insight to the literature by giving empirical evidence on the relationship between sustainability information and corporate’s risk.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86775704","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

E-Procurement sebagai Upaya Pencegahan Fraud terhadap Pengadaan Barang dan Jasa di Unit Layanan Pengadaan Provinsi Sumatera Utara e - procument是北苏门答腊省采购部门对商品和服务的欺诈预防措施

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2021-10-25 DOI: 10.31289/jab.v7i2.5293

Irine Ika Wardhani, A. Pratami, I. Pratama

引用次数: 22

Pengaruh Strategic Management Accounting dalam Memediasi Pengaruh Orientasi Pasar, dan Kualitas Pimpinan terhadap Kinerja Keuangan 战略管理管理的影响影响市场方向的影响和管理绩效的质量

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2021-10-25 DOI: 10.31289/jab.v7i2.4312

C. V. Situmorang, Arthur Simanjuntak

{"title":"Pengaruh Strategic Management Accounting dalam Memediasi Pengaruh Orientasi Pasar, dan Kualitas Pimpinan terhadap Kinerja Keuangan","authors":"C. V. Situmorang, Arthur Simanjuntak","doi":"10.31289/jab.v7i2.4312","DOIUrl":"https://doi.org/10.31289/jab.v7i2.4312","url":null,"abstract":"The aim of the study is to identify and analyze the impact of strategic management accounting, which mediates market orientation and leadership qualities to financial performance. This research is quantitative descriptive research. Researchers use quantitative descriptive research to uncover the truth about the study's problems. Bbased on the facts and information available obtained directly from the respondent. The types of data used are primary and supporting data. The main data is obtained from respondents with direct interviews of competent respondents. Supporting data isobtained from dokumen Hotel in Medan City. The method used in data collection in the form of interviewing informants who are sources is hotel managers up to employees who work for at least 3 years. The population of this study is all hotels based on the criteria of three-, four- and five-star hotels in the city of Medan and have been established for at least 5 years. The method used is metode purposive sampling, with the number of samples obtained as many as 64 respondents. Based on the results of the study, partially Market Orientation affects Financial Performance through Strategic Management Accounting. And The Quality of Leaders influences Financial Performance through Strategic Management Accounting. Simultaneously Market Orientation and Leadership Quality have a significant effect on Financial Performance. And Market Orientation and Leadership Qualities Affect Financial Performance Through Strategic Management Accounting.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89377542","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: 10