Jurnal ASET Akuntansi Riset最新文献_第5页

Financial ratio analysis in stock price: Evidence from Indonesia 股票价格中的财务比率分析:来自印度尼西亚的证据

Jurnal ASET Akuntansi Riset Pub Date : 2022-12-31 DOI: 10.17509/jaset.v14i2.49132

Nurul Fitriani, Adib Minanurohman, Gery Lusiano Firmansah

{"title":"Financial ratio analysis in stock price: Evidence from Indonesia","authors":"Nurul Fitriani, Adib Minanurohman, Gery Lusiano Firmansah","doi":"10.17509/jaset.v14i2.49132","DOIUrl":"https://doi.org/10.17509/jaset.v14i2.49132","url":null,"abstract":"Main Purpose - This study aims to examine the association between financial ratios (including return on assets, debt to equity ratio, cash ratio, and total assets turnover ratio) with stock prices of Indonesian listed company in Indonesia Stock Exchange (IDX) except SIC 6 during 2015 – 2020.Method - This study used Signaling theory and asymmetric information as a theoretical base for testing this association using purposive sampling technique. This research obtained final samples of 1603 firm-year observation and used regression analysis to answer the hypotheses.Main Findings - The results show that return on assets ratio and cash ratio have positive and significant correlation with stock price. While debt to equity ratio has negative and significant correlation with stock price. Meanwhile, total assets turnover ratio has no significant correlation with stock price.Theory and Practical Implications - The results of this study are expected to contribute to both the literature and practice. First, this study expands the literature on the types of financial ratios associated with stock prices as well as the literature on asymmetric information, and second, the results of this study are expected to help investors perform fundamental analysis to estimate the value of the target company.Novelty - This research provides novelty in the form of the latest data updates until 2020 and analysis using old or young company categories which are related to low or high asymmetric information.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47162087","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

Activity-Based Costing Method as an Effort to Increase Profitability 作业成本法是提高盈利能力的一种努力

Jurnal ASET Akuntansi Riset Pub Date : 2022-12-31 DOI: 10.17509/jaset.v14i2.45642

Nur Wahyuni, U. Kalsum, Yulan Asmara, Abdul Karim

引用次数: 0

The Influence of Intellectual Capital Disclosure and Profitability on Company Value 智力资本披露与盈利能力对公司价值的影响

Jurnal ASET Akuntansi Riset Pub Date : 2022-12-31 DOI: 10.17509/jaset.v14i2.49887

Rizky Adzan Maulana, E. Mediawati

{"title":"The Influence of Intellectual Capital Disclosure and Profitability on Company Value","authors":"Rizky Adzan Maulana, E. Mediawati","doi":"10.17509/jaset.v14i2.49887","DOIUrl":"https://doi.org/10.17509/jaset.v14i2.49887","url":null,"abstract":"This study aims to determine the effect of intellectual capital disclosure and profitability on company value. The sampling method used is purposive sampling with a sample of 67 companies in the manufacturing sector in the period 2018 to 2020. The hypothesis test uses multiple linear regression analysis and the F test which is processed using SPSS software. The test results show that each variable of intellectual capital disclosure and profitability has a positive effect on company value. And simultaneously variable intellectual capital disclosure and company value have a positive effect on company value. The results of hypothesis testing show that intellectual capital disclosure and profitability are information that is considered a positive signal by investors so that it helps increase the value of the company. The implications of this research are aimed at companies and future researchers. The implication of this study concludes that the disclosure of intellectual capital disclosure and company profitability is positive information that will meet the information needs of investors so as to increase company value. This study uses different proxies in measuring research variables and there are also differences between companies and years of research.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48613213","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

COSO ERM AND THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION (Survey on Internal Auditors in Indonesia) COSO ERM和内部审计师在防止欺诈中的作用(对印度尼西亚内部审计师的调查)

Jurnal ASET Akuntansi Riset Pub Date : 2022-12-31 DOI: 10.17509/jaset.v14i2.48834

Y. Carolina, Joanne Haneda

{"title":"COSO ERM AND THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION (Survey on Internal Auditors in Indonesia)","authors":"Y. Carolina, Joanne Haneda","doi":"10.17509/jaset.v14i2.48834","DOIUrl":"https://doi.org/10.17509/jaset.v14i2.48834","url":null,"abstract":"Main Purpose - This study aims to determine and analyze how much the role of internal audit and internal control with the COSO ERM 2017 approach has an effect on preventing fraud (corruption).Method - The data was obtained through the distribution of questionnaires to the internal auditors at the Indonesian Institute of Internal Auditors. Determination of the sample using random sampling method, for data analysis used the SEM-PLS analysis method, with the number of samples obtained as many as 133 respondents.Main Findings - The fact that happened in Indonesia, there are several cases of corruption have occurred as an example of the corruption case of PT. Asuransi Jiwasraya (ASABRI), the corruption case of PT. Garuda Indonesia (Persero), Tbk. Corruption case of Lobster Seed permit, case of social assistance covid-19, LPEI corruption allegation. This phenomenon proves that there are still various corruption problems that occur in Indonesia, the 2019 ACFE survey shows that fraud is dominated by acts of corruption with a percentage of 64.4%. This attracts researchers to conduct further research on the role of internal audit and internal control in the COSO ERM 2017 framework which was not found in previous research, and focuses more on preventing fraud, the type of corruption in which more and more cases of corruption appear as stated by ACFE (2019).Theory and Practical Implications - The role of Internal Audit has a positive effect on Fraud Prevention. Internal Control with the COSO ERM 2017 framework has a positive effect on Fraud Prevention. Novelty - Research on the role of internal audit related to internal control COSO ERM 2017, is still rarely done. In addition, this research also focuses more on preventing fraud in the form of corruption. According to ACFE, currently corruption is the most common fraud case. ","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42971642","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

ANALYSIS OF INFLUENCING FACTORS AFFECTING AUDIT REPORT LAG 影响审计报告滞后的影响因素分析

Jurnal ASET Akuntansi Riset Pub Date : 2022-12-31 DOI: 10.17509/jaset.v14i2.48654

Miranda Setiyowati, I. Januarti

引用次数: 0

Mapping Future Research Employee Fraud with Bibliometric Analysis 用文献计量分析映射未来研究员工欺诈

Jurnal ASET Akuntansi Riset Pub Date : 2022-12-29 DOI: 10.17509/jaset.v14i1.44435

Farlina Wahyulistyo, Nur Cahyonowati

引用次数: 0

Institutional Ownership as Moderation Variable of Fraud Triangle on Fraudulent Financial Statement 机构所有权作为欺诈财务报表欺诈三角的调节变量

Jurnal ASET Akuntansi Riset Pub Date : 2022-12-29 DOI: 10.17509/jaset.v14i2.44183

Retno Wulandari, A. Maulana

引用次数: 0

Pengaruh Rasio Keuangan Dan Good Corporate Governance Terhadap Risiko Pembiayaan Pada Bank Syariah 金融与良好公司治理比例对伊斯兰银行融资风险的影响

Jurnal ASET Akuntansi Riset Pub Date : 2022-10-19 DOI: 10.33558/jrak.v13i2.4475

Nursaidah ,, Sugiyarti Fatma Laela

引用次数: 0

Analysis Of Factors That Affect The Tendency Of Accounting Fraud In The Village Government In Mojoagung District Of Jombang Regency 影响中邦县Mojoagung区村政府会计舞弊倾向的因素分析

Jurnal ASET Akuntansi Riset Pub Date : 2022-10-19 DOI: 10.33558/jrak.v13i2.3262

Mochamad Thorik, M. -

{"title":"Analysis Of Factors That Affect The Tendency Of Accounting Fraud In The Village Government In Mojoagung District Of Jombang Regency","authors":"Mochamad Thorik, M. -","doi":"10.33558/jrak.v13i2.3262","DOIUrl":"https://doi.org/10.33558/jrak.v13i2.3262","url":null,"abstract":"Fraud is one of the big problems in accounting. Corruption has to do with fraud. In 2015 the central government allocated a considerable village-level budget to the village head for village-level development, but in reality there are still many cases of village governments misusing village funds. Therefore, the purpose of the study was to determine whether organizational culture, effectiveness of internal controls, adherence to accounting rules and compensation conformity negatively influence accounting fraud tendencies. Quantitative is this type of research. The primary data used in this research was distributed through an online questionnaire filled out by 54 respondents, consisting of the Village Head, Village Secretary, and Head of The Village Government Finance Section of Mojoagung District of Jombang Regency. Multiple linear regression analysis is used to analyze the data in this research. The results of this study showed that organizational culture and adherence to accounting rules had an insignificant positive influence, while the effectiveness of internal controls had a significant negative influence and the suitability of compensation had no significant negative influence on accounting fraud tendencies. \u0000Keywords: Culture; Effectiveness; Obedience; Conformity; Fraud","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85882468","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

Tax Avoidance: Analisis Earnings Mangement dan Capital Intensity dimoderasi Sales Growth 避税:盈余管理与资本密集度对销售增长的影响分析

Jurnal ASET Akuntansi Riset Pub Date : 2022-10-19 DOI: 10.33558/jrak.v13i2.4578

Ratna Hindria Dyah Pita Sari, A. Rifaldi

{"title":"Tax Avoidance: Analisis Earnings Mangement dan Capital Intensity dimoderasi Sales Growth","authors":"Ratna Hindria Dyah Pita Sari, A. Rifaldi","doi":"10.33558/jrak.v13i2.4578","DOIUrl":"https://doi.org/10.33558/jrak.v13i2.4578","url":null,"abstract":"Penelitian ini dilatarbelakangi dikarenakan adanya penurunan realisasi pajak yang diterima di Indonesia pada periode 2017-2019. Penurunan realisasi pajak tersebut diindikasikan karena adanya tindakan tax avoidance yang dilakukan perusahaan terutama di perusahaan manufaktur yang sudah listing di Bursa Efek Indonesia dengan cara melakukakukan penambahan aset tetap dan earnings management, sehingga dapat dirumuskan bahwa bagaimana pengaruh earnings mangement dan capital intensity terhadap tax avoidance dimoderasi oleh sales growth. Penelitian ini bertujuan untuk menguji pengaruh earnings management dan capital intensity terhadap tax avoidance dengan sales growth sebagai variabel pemoderasi. Penelitian ini menggunakan sampel, yaitu perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2017-2019. Teknik sampling yang digunakan dalam penelitian ini, yaitu metode purposive sampling dengan perolehan sampling sebanyak 123 sampel. Teknik analisis data yang digunakan dalam penelitian ini menggunakan multiple regression analysis dan moderation regression analysis dengan hasil yang menunjukkan bahwa earnings management dan capital intensity memiliki pengaruh secara signifikan terhadap tax avoidance. Sedangkan, sales growth tidak dapat memoderasi earnings management dan capital intensity terhadap tax avoidance. ","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80654705","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