Jurnal Akuntansi dan Keuangan最新文献

The Effect of Capital Intensity, Litigation Risk, Profitability, Cash Flow, Institutional Ownership, and Company Size on Accounting Conservatism 资本密集度、诉讼风险、盈利能力、现金流、机构所有权和公司规模对会计保守主义的影响

Jurnal Akuntansi dan Keuangan Pub Date : 2024-07-21 DOI: 10.29103/jak.v12i1.16057

Nur Intan Safira, Mursidah Mursidah, I. Indrayani, Yunina Yunina

{"title":"The Effect of Capital Intensity, Litigation Risk, Profitability, Cash Flow, Institutional Ownership, and Company Size on Accounting Conservatism","authors":"Nur Intan Safira, Mursidah Mursidah, I. Indrayani, Yunina Yunina","doi":"10.29103/jak.v12i1.16057","DOIUrl":"https://doi.org/10.29103/jak.v12i1.16057","url":null,"abstract":"This study aims to examine the effect of capital intensity, litigation risk, profitability, cash flow, institutional ownership, and company size on accounting conservatism. The population of this study was BUMN companies listed on the Indonesia Stock Exchange (BEI) from 2017 to 2022. Samples were collected using the purposive sampling method, and 14 companies were sampled with an observation period of 6 years, resulting in 84 observations. The research method employed a quantitative approach with data analysis techniques using classical assumption tests. Hypothesis testing was conducted using panel data regression methods with the assistance of the EViews ver.12 program. The results of this study indicate that capital intensity had a positive but insignificant effect on accounting conservatism. Litigation risk had a significant positive effect on accounting conservatism. Profitability had a negative and significant effect on accounting conservatism. Cash flow had a significant positive effect on accounting conservatism. Institutional ownership had a positive but insignificant effect on accounting conservatism. The size of the company had a negative and significant effect on accounting conservatism.","PeriodicalId":31756,"journal":{"name":"Jurnal Akuntansi dan Keuangan","volume":"45 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141817941","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

Determination of Abnormal Returns from the Point of View of Environmental Performance In Mining Companies 从矿业公司环境绩效的角度确定异常收益

Jurnal Akuntansi dan Keuangan Pub Date : 2024-07-21 DOI: 10.29103/jak.v12i1.16151

Nurani Yunita, Juliani Juliani, Naz'aina Naz'aina, Muhammad Yusra

引用次数: 0

Tunnelling Behavior: Exploring Corporate Governance and Ownership Structure 隧道行为：探索公司治理和所有权结构

Jurnal Akuntansi dan Keuangan Pub Date : 2024-05-17 DOI: 10.9744/jak.26.1.1-17

Cahya Mahardika Putra Perdana, Adib Minanurohman

引用次数: 0

Stock Hedging Using Strangle Strategy on Vanilla Options and Capped Options 利用香草期权和封顶期权的绞杀策略进行股票套期保值

Jurnal Akuntansi dan Keuangan Pub Date : 2024-05-17 DOI: 10.9744/jak.26.1.47-55

Donny Citra Lesmana, David Vijanarco Martal, Unika Nabila, Syifa Fauzia, Raymond Raymond, Zidni Kamal Hasan, M Ridwan Aprizky

{"title":"Stock Hedging Using Strangle Strategy on Vanilla Options and Capped Options","authors":"Donny Citra Lesmana, David Vijanarco Martal, Unika Nabila, Syifa Fauzia, Raymond Raymond, Zidni Kamal Hasan, M Ridwan Aprizky","doi":"10.9744/jak.26.1.47-55","DOIUrl":"https://doi.org/10.9744/jak.26.1.47-55","url":null,"abstract":"The financial market often experiences unexpected fluctuations that can impact stock values. Therefore, investors require hedging strategies to protect their investment values from unwanted price fluctuations. This study compares the hedging results using the strangle strategy on Vanilla options and Capped options on Micron Technology, Inc. (MU) stock. The methods used are Monte Carlo simulation and Black Scholes Merton to calculate the option prices. The research results indicate that the strangle strategy on Vanilla options has unlimited maximum profit potential, whereas on Capped options, the profit is capped above. However, the potential maximum loss on Capped options is lower than that on Vanilla options. Therefore, Capped options are preferred for hedging the MU stock. The research yields significant practical and theoretical benefits. Practically, it offers investors insights into more effective hedging choices for risk management and profit potential in the stock market. Opting for capped options allows investors to control risk better while preserving profit potential. Theoretically, the study enhances our understanding of cost efficiency and risk profiles across various options strategies, making a vital contribution to financial literature.","PeriodicalId":31756,"journal":{"name":"Jurnal Akuntansi dan Keuangan","volume":"41 40","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140966104","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

Board Size and Firm Performance: The Moderating Role of Female Representation 董事会规模与公司业绩：女性代表的调节作用

Jurnal Akuntansi dan Keuangan Pub Date : 2024-05-17 DOI: 10.9744/jak.26.1.18-28

Hendra Wijaya, G. Memarista

{"title":"Board Size and Firm Performance: The Moderating Role of Female Representation","authors":"Hendra Wijaya, G. Memarista","doi":"10.9744/jak.26.1.18-28","DOIUrl":"https://doi.org/10.9744/jak.26.1.18-28","url":null,"abstract":"This research aims to investigate the commissioner’s number of boards on the Indonesian go-public company’s performance. The disparity in types of gender begs the question of whether the applicability of women’s governance may lead to firm performance. So, the women's presence on that effect as the moderating factor is also examined and analyzed using panel data regression and ordinary least squares in this research. The study's samples are non-financial firms from 2015 until 2019, with 1210 observations. The commissioner's number of boards significantly affects Tobin's q and the market-to-book value ratio as the business performance measurement. Yet, the women’s board of commissioner’s proportion as the moderating factor did not affect the relationship between the commissioner's number of boards and the Indonesian go-public company's performance because of the small number of women on the board. It remains negligible since the dominant gender in the board of commissioners is men in Indonesian non-financial go-public companies, so the women directors may not improve the company’s performance. This study will help various businesses in various sectors by shedding light on the ideal board size for boosting productivity. It also acknowledges the significance of gender diversity on boards so that companies may make educated decisions about their boards' makeup and governance procedures. Given that women make up the minority of CEOs, policymakers will utilize these findings to create rules and directives that support gender diversity on boards and enhance business performance.","PeriodicalId":31756,"journal":{"name":"Jurnal Akuntansi dan Keuangan","volume":"49 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140965710","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

Fintech Acceptance Among MSMEs: A Post-Covid 19 Response 中小微企业对金融科技的接受程度：科维德 19 事件后的对策

Jurnal Akuntansi dan Keuangan Pub Date : 2024-05-17 DOI: 10.9744/jak.26.1.56-66

Ulfa Nurhayani, Faisal Rahman Dongoran, Dedy Husrizal Syah, Gaffar Hafiz Sagala

引用次数: 0

Strengthening Corporate Cash Holdings and Investment Efficiency in the COVID-19 Pandemic: Some Empirical Evidence from Indonesia Emerging Markets 在 COVID-19 大流行中加强企业现金持有和投资效率：印度尼西亚新兴市场的一些经验证据

Jurnal Akuntansi dan Keuangan Pub Date : 2024-05-17 DOI: 10.9744/jak.26.1.35-46

Suham Cahyono, Ardianto Ardianto

{"title":"Strengthening Corporate Cash Holdings and Investment Efficiency in the COVID-19 Pandemic: Some Empirical Evidence from Indonesia Emerging Markets","authors":"Suham Cahyono, Ardianto Ardianto","doi":"10.9744/jak.26.1.35-46","DOIUrl":"https://doi.org/10.9744/jak.26.1.35-46","url":null,"abstract":"This study explores the connection between the amount of cash a company holds and its effectiveness in making investments, as well as the effect of the COVID-19 pandemic. The researchers analyzed a dataset consisting of 2721 observations from Indonesian publicly listed firms between 2013 and 2020, excluding the financial industry (SIC 6). They utilized multiple linear regression analysis to investigate how cash holding influences investment efficiency and how the COVID-19 pandemic affects this relationship. The research approach employed was quantitative. The results indicate that a higher cash holding has a negative impact on investment efficiency. The uncertainty caused by the COVID-19 outbreak has significantly affected corporate cash flows, impeding business activities. Additionally, robustness tests were conducted to address concerns regarding potential bias, and the results consistently aligned with the ordinary least squares (OLS) estimation. These findings are significant for investors, potential investors, and management, providing insights into the interplay among cash holding, investment efficiency, and the COVID-19 Pandemic.","PeriodicalId":31756,"journal":{"name":"Jurnal Akuntansi dan Keuangan","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140965279","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

Role of R&D Investment on Future Performance: Evidence From Malaysian Companies 研发投资对未来绩效的影响：来自马来西亚公司的证据

Jurnal Akuntansi dan Keuangan Pub Date : 2024-05-17 DOI: 10.9744/jak.26.1.29-34

Idil Rakhmat Susanto, N. Soewarno, B. Tjahjadi

引用次数: 0

APAKAH PROMOSI PENJUALAN MELALUI MEDIA SOSIAL DAN POTONGAN HARGA MEMENGARUHI NIAT BELI KONSUMEN DENGAN KENAIKAN TARIF PAJAK PENAMBAHAN NILAI SEBAGAI VARIABEL MODERASI? 在增值税率提高作为调节变量的情况下，通过社交媒体开展的促销活动和价格折扣是否会影响消费者的购买意向？

Jurnal Akuntansi dan Keuangan Pub Date : 2024-05-14 DOI: 10.36080/jak.v13i1.2818

Akmal Fikri Fadhiilah, Nurul Aisyah Rachmawati

引用次数: 0

Determinan Nilai Perusahaan LQ 45 dengan Ukuran Perusahaan sebagai Pemoderasi 以公司规模为调节因素的 LQ 45 公司价值的决定因素

Jurnal Akuntansi dan Keuangan Pub Date : 2024-04-04 DOI: 10.29103/jak.v12i1.13113

Cristian Kenny, M. Maryati, Ika Fibrianti, Nina Febriana Dosinta, Khristina Yunita, Elok Heniwati

引用次数: 0