Kompartemen Jurnal Ilmiah Akuntansi最新文献_第2页

Pengaruh komunikasi, teknologi informasi, dan gaya kepemimpinan terhadap kesiapan pemerintah daerah dalam pelaksanaan SIPD 沟通、信息技术和领导风格对地方政府备战备战的影响

Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-10-06 DOI: 10.30595/kompartemen.v21i2.17034

Zhakia Nathasha Siregar, Nur Azlina, Rofika Rofika

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Pengaruh rasio kinerja keuangan pada harga saham perusahaan prospektus 财务绩效比对招股公司股价的影响

Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-10-06 DOI: 10.30595/kompartemen.v21i2.17894

Victoria Ari Palma Akadiati, Andres Suhendi, Citrawati Jatiningrum

{"title":"Pengaruh rasio kinerja keuangan pada harga saham perusahaan prospektus","authors":"Victoria Ari Palma Akadiati, Andres Suhendi, Citrawati Jatiningrum","doi":"10.30595/kompartemen.v21i2.17894","DOIUrl":"https://doi.org/10.30595/kompartemen.v21i2.17894","url":null,"abstract":"The purpose of this study is to analyze whether there is an influence on the ratio of financial performance to stock prices. Financial performance ratios are proxied using Return on Assets, Debt to Equity Ratio, Earnings Per Share, Price Earning Ratio and stock prices are proxied using Price to Book Value. This type of quantitative research uses multiple linear regression data analysis techniques and secondary data with a sample of prospectus companies that conducted initial public sales on the stock market or IPO in 2021. The results showed that Return on Asset (ROA) and Price Earning Ratio (PER) have a significant influence on stock prices. The implication of this study is that prospectus companies that conduct an initial public offering or IPO can further increase the factors that affect the Return on Asset ratio in generating profits and maintaining the effectiveness of the company's operational activities in order to increase the company's return on investment. The difference with other studies is that research is conducted on companies that have just sold their shares for the first time so that investors can consider choosing shares of prospectus 2021 companies by paying attention to the level of financial performance ratio.","PeriodicalId":31858,"journal":{"name":"Kompartemen Jurnal Ilmiah Akuntansi","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134945594","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}

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Pengaruh Kepemilikan Institusional, Komite Audit, dan Kinerja Lingkungan Terhadap Pengungkapan Emisi Karbon 制度所有权、审计委员会和环境绩效对碳排放披露的影响

Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.30595/kompartemen.v21i1.15834

Angelina Angelina, Jesica Handoko

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How Temporary Book Tax Differences Influence Earning Quality? An Integrated Analysis with Investment Opportunity Set and Human Capital 临时账面税收差异如何影响盈余质量?投资机会集与人力资本的整合分析

Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.23887/jia.v8i1.60842

J. Widiatmoko, M. Indarti, L. M. Ifada

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Development of the Digital Financial Accounting I Learning Module in the Digital Nomad Era 数字游牧时代数字财务会计I学习模块的开发

Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.23887/jia.v8i1.63365

N. L. G. E. Sulindawati, Lucy Sri Musmini

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Exploring Indonesian Higher Education Neoliberalization: A Discourse on the Role of Accounting 探讨印尼高等教育的新自由主义化:关于会计角色的论述

Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.23887/jia.v8i1.63508

Ali Djamhuri, Wiwik Hidajah Ekowati

{"title":"Exploring Indonesian Higher Education Neoliberalization: A Discourse on the Role of Accounting","authors":"Ali Djamhuri, Wiwik Hidajah Ekowati","doi":"10.23887/jia.v8i1.63508","DOIUrl":"https://doi.org/10.23887/jia.v8i1.63508","url":null,"abstract":"The neoliberalization of higher education has attracted academic debate and public interest. Though less known by the public, accounting terminologies play a prominent role in that process more particularly in sticking commercial values to the life of universities that eventually made universities far from their own original missions. Applying Critical Discourse Analysis (CDA), this study explores the neoliberalization of Indonesian higher education by questioning how it took place, what kind of linguistic terminologies or jargon are mostly used, and how accounting concepts, terminologies, and technologies take a role in it. This study found that accounting—through its concepts, jargon, and technologies—helped a lot in making the success of the neoliberalization of Indonesian higher education. Accounting notions like efficiency, productivity, effectiveness, accountability, transparency, and fairness take their cognitive and emotive roles in supporting highly competitive modes of academic life in universities so that the core of neoliberal ideology, that is competition, has been made to be more easily, scientifically, and psychologically justifiable for both individuals and society. Moreover, transactional and commercial motive-based behaviours as an impact of the more liberalized way of life, expand rapidly to become a standard way of acting both on and outside the campuses which accelerates the formation of a more individualistic and competitive Indonesian society. Bureaucratically, the university officials—from the lowest level such as the head of the department up to the Rectors—tend to be more sensitive to achieving a series of standardised, quantitative, technical, short-term, and pragmatic performance indicators dictated by national and international ranking agencies like Webometric than to deal with more ideal, educational, and long-term mission achievement.","PeriodicalId":31858,"journal":{"name":"Kompartemen Jurnal Ilmiah Akuntansi","volume":"210 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72699518","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 of the Effectiveness of Accounting Information Systems with Asta Brata as Moderating Variables 以亚洲为调节变量的会计信息系统有效性的决定因素

Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.23887/jia.v8i1.49793

Ni Putu, Ayu Astiti Sari, Gede Adi, Yuniarta, Gusti Ayu Purnamawati

引用次数: 0

Analysis of Agropreneurship Potential in the Middle of the COVID-19 Pandemic in Kupang City 库邦市2019冠状病毒病大流行中期农业创业潜力分析

Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.23887/jia.v8i1.55942

R. Fanggidae, Ni Putu, Nursiani, Wayan I. Mudita

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The Moderating Role of Environmental Performance in the Effect of Profitability, Liquidity and Growth Opportunities for Disclosure on Carbon Emissions 环境绩效在信息披露的盈利能力、流动性和增长机会对碳排放影响中的调节作用

Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.23887/jia.v8i1.57888

A. Widyastuti, Seva Eka Cahyani, I. Ulum

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Competitive Advantage and Intellectual Capital as Mediators of the Influence of Corporate Governance on Firm Value 竞争优势和智力资本在公司治理对企业价值的影响中起中介作用

Kompartemen Jurnal Ilmiah Akuntansi Pub Date : 2023-08-31 DOI: 10.23887/jia.v8i1.59442

G. Agus, Jana Susila, I. B. A. Purbawangsa, H. Rahyuda, Luh Gede, Sri Artini

{"title":"Competitive Advantage and Intellectual Capital as Mediators of the Influence of Corporate Governance on Firm Value","authors":"G. Agus, Jana Susila, I. B. A. Purbawangsa, H. Rahyuda, Luh Gede, Sri Artini","doi":"10.23887/jia.v8i1.59442","DOIUrl":"https://doi.org/10.23887/jia.v8i1.59442","url":null,"abstract":"This study aims to test and explain the relationships between corporate governance, firm values, competitive advantage, and intellectual capital. This research is explanatory research using quantitative research designs conducted on companies participating in the Asean Corporate Governance Scorecard assessment from six countries, namely Indonesia, Malaysia, Thailand, Singapore, the Philippines and Vietnam during 2019 to 2021. The total population in this study was 135 companies based on ASEAN asset classes per Country, 2019, namely: 10 companies for Indonesia, 37 companies for Malaysia, 19 companies for the Philippines, 26 companies for Singapore, 42 companies for Thailand, 1 company for Vietnam. ASEAN asset class award recipients consist of diverse companies from the financial, industrial, goods and services, consumer, property, energy, telecommunications and media sectors. The results show that (1) corporate governance have a negative effect on the company's firm value, (2) corporate governance have a positive effect on competitive advantage, (3) corporate governance have a positive influence on intellectual capital, (4) intellectual capital have a positive effect on firm value, (5) intellectual capital has a positive influence on competitive advantage, and (6) competitive advantage v has a positive effect on firm value.","PeriodicalId":31858,"journal":{"name":"Kompartemen Jurnal Ilmiah Akuntansi","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83886142","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