Jurnal ASET Akuntansi Riset最新文献_第6页

Pengaruh Pengetahuan Auditor, Pengalaman Auditor, Kompleksitas Tugas, Locus Of Control, Tekanan Ketaatan Dan Senioritas Auditor Terhadap Audit Judgment 审计师知识、审计师经验、任务复杂性、控制损失、服从压力和审计师审计师绩效考核能力的影响

Jurnal ASET Akuntansi Riset Pub Date : 2022-10-19 DOI: 10.33558/jrak.v13i2.4597

L. Lestari, Hadi Mahmudah, N. Susanti

引用次数: 0

Mediating Role of Corporate Governance on the Effect of Earnings Management and Financial Risk on Firm Value 公司治理对盈余管理和财务风险对企业价值影响的中介作用

Jurnal ASET Akuntansi Riset Pub Date : 2022-10-19 DOI: 10.33558/jrak.v13i2.4478

Defriko Gusma Putra, Yodi Pratama, I. Pratama, Nisha Selvia

{"title":"Mediating Role of Corporate Governance on the Effect of Earnings Management and Financial Risk on Firm Value","authors":"Defriko Gusma Putra, Yodi Pratama, I. Pratama, Nisha Selvia","doi":"10.33558/jrak.v13i2.4478","DOIUrl":"https://doi.org/10.33558/jrak.v13i2.4478","url":null,"abstract":"This study is to determine the effect of earnings management with discretionary accruals indicators and financial risk with debt to equity ratio (DER) indicators on firm value with price earning ratio (PER) indicators with corporate governance as a mediating variable with managerial ownership and institutional ownership indicators. The research method is quantitative with the object of research being the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017 with all out observations of 87 information. The test results show that earnings management variables have a negative and significant effect on firm value. The financial risk variable has a negative and significant effect on firm value. The corporate governance variable has a positive and significant effect on firm value. The effect of earnings management on firm value has a negative effect on corporate governance as a mediating variable. This shows that corporate governance can reduce earnings management actions. The effect of financial risk on firm value has a negative effect by the company's administration as a mediating variable. This shows that corporate governance can reduce financial risk. The results of this study provide a theoretical contribution that supports agency theory and corporate governance, which in turn makes a practical contribution to the implementation of good corporate governance in companies. \u0000 ","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":"82741356","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

Perbandingan Rasio Keuangan dan Risiko Kebangkrutan Sebelum dan Sesudah Pandemi Pada Healthcare Firms di Bursa Efek Indonesia 印度尼西亚证券交易所(Healthcare Firms)大流行前后破产风险与金融比率的比较

Jurnal ASET Akuntansi Riset Pub Date : 2022-10-19 DOI: 10.33558/jrak.v13i2.4557

Clara Valencia, Yuliyani ,, Lu’lu’ul Jannah

{"title":"Perbandingan Rasio Keuangan dan Risiko Kebangkrutan Sebelum dan Sesudah Pandemi Pada Healthcare Firms di Bursa Efek Indonesia","authors":"Clara Valencia, Yuliyani ,, Lu’lu’ul Jannah","doi":"10.33558/jrak.v13i2.4557","DOIUrl":"https://doi.org/10.33558/jrak.v13i2.4557","url":null,"abstract":"Negara Indonesia mengalami pendemi Covid-19 pada tahun 2020. Kondisi ini berdampak pada banyak sektor, salah satunya sektor kesehatan. Penelitian ini meneliti perusahaan Heatlhcare yang terdapat di Bursa Efek Indonesia. Penelitian ini bertujuan untuk membandingkan rasio keuangan dan risiko kebangkrutan yang dialami perusahaan Healthcare sebelum dan sesudah pandemi. Sampel perusahaan adalah 21 perusahaan Healtcare di BEI. Variabel yang digunakan adalah rasio-rasio keuangan seperti rasio likuiditas yang diukur dengan Current Ratio (CR); rasio leverage yang diukur dengan Debt to Assets Ratio (DR); rasio aktivitas yang diukur dengan Fixed Assets Turnover Ratio (FATO); rasio profitabilitas yang diukur denganGross Profit Margin (GPM) dan risiko kebangkrutan yang diukur dengan Altman Z-Score. Paired Sample T-test adalah teknik analisis yang digunakan untuk melihat kondisi data berdistribusi normal dan Wilcoxon Sign Rank Test untuk data yang tidak terdistribusi normal. Penelitian ini memiliki hasil bahwa semua variabel yang diteliti tidak memiliki perbedaan sebelum dan sesudah pandemi. Dari 21 sampel perusahaan Healthcare di BEI antara tahun 2019-2020 terdapat dua perusahaan yang berada di zona merah (bangkrut) dan satu perusahaan pada hasil yang rentan (grey zone). Sehingga dapat disimpulkan rata-rata perusahaan Healthcare di BEI tidak mengalami penurunan atau kesulitan mempertahankan perusahaannya.","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":"82352146","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

Penerapan Konsep Divergence pada Indikator Momentum MACD

Jurnal ASET Akuntansi Riset Pub Date : 2022-10-19 DOI: 10.33558/jrak.v13i2.4579

T. Nanda

{"title":"Penerapan Konsep Divergence pada Indikator Momentum MACD","authors":"T. Nanda","doi":"10.33558/jrak.v13i2.4579","DOIUrl":"https://doi.org/10.33558/jrak.v13i2.4579","url":null,"abstract":"Analisa teknikal di desain untuk memberikan informasi historis pergerakan harga dan berfungsi sebagai alat baik bagi investor maupun trader untuk mendapatkan gambaran mengenai pergerakan harga pada suatu pasar agar dapat memproyeksikan kemungkinan-kemungkinan apa yang mungkin terjadi di masa yang akan datang. Kajian ini bertujuan untuk menguji penggunaan indikator momentum (MACD) pada teknikal analisis dalam mengidentifikasi perubahan trend pada pergerakan indeks harga saham gabungan (IHSG), dengan menerapkan konsep penyimpangan (divergence) antara pergerakan harga dengan indikator momentum. Kajian ini merupakan penelitian terapan atas konsep divergence dengan menggunakan pendekatan kuantitatif. Data cross-sectional dari pergerakan IHSG dan pergerakan indikator MACD selama 8 tahun (2014-2021) pada time frame harian digunakan dalam penelitian ini. Pengamatan pergerakan indikator dan pergerakan harga dilakukan untuk mendeteksi sinyal divergence dari garis MACD dan histogram dengan parameter MACD 26, 12, dan 9. Platform charting Tradingview digunakan dalam melakukan analisa dan pengamatan. Hasil kajian ini membuktikan bahwa sinyal divergence pada osilator momentum (MACD) dapat diandalkan untuk mendeteksi perubahan kekuatan pada pergerakan suatu trend harga. Selanjutnya, kajian ini menyimpulkan bahwa sinyal tersebut dapat digunakan sebagai early warning signal guna mengantisipasi adanya perubahan trend. \u0000Kata Kunci: Divergence; Momentum Indicator; MACD; Technical Analysis.","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":"86279615","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

The Pengaruh Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan, Tarif Pajak Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Umkm Selama Masa Pandemi Covid-19 在Covid-19大流行期间，对税务人员服务质量、税收制裁、税收关税和财务条件的影响

Jurnal ASET Akuntansi Riset Pub Date : 2022-10-19 DOI: 10.33558/jrak.v13i2.3244

Rifka Ayu Irawan, Anisa Putri

引用次数: 1

ANALYSIS OF IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS OF MSMEs TO DRIVE MSMEs IN BOGOR CITY TO RISE DURING POST-COVID-19 PANDEMIC 新冠疫情后中小微企业财务会计准则实施对茂物中小微企业崛起的推动分析

Jurnal ASET Akuntansi Riset Pub Date : 2022-09-26 DOI: 10.37641/riset.v4i2.183

I. Wahyuni

引用次数: 0

THE EFFECT OF INTERPROFESSIONAL COLLABORATION AND TRANSFORMATIONAL LEADERSHIP ON PATIENT SAFETY WITH WORK MOTIVATION AS INTERVENING VARIABLES 以工作动机为中介变量的跨专业合作与变革型领导对患者安全的影响

Jurnal ASET Akuntansi Riset Pub Date : 2022-09-26 DOI: 10.37641/riset.v4i2.156

Dian Gema Rizkia, Andri J. Girsang, Rokiah Kusumapradja, M. Hilmy, Rian Adi Pamungkas, S. Dewi

{"title":"THE EFFECT OF INTERPROFESSIONAL COLLABORATION AND TRANSFORMATIONAL LEADERSHIP ON PATIENT SAFETY WITH WORK MOTIVATION AS INTERVENING VARIABLES","authors":"Dian Gema Rizkia, Andri J. Girsang, Rokiah Kusumapradja, M. Hilmy, Rian Adi Pamungkas, S. Dewi","doi":"10.37641/riset.v4i2.156","DOIUrl":"https://doi.org/10.37641/riset.v4i2.156","url":null,"abstract":"The purpose of this study was to obtain empirical evidence of the role of work motivation in mediating the relationship between interprofessional collaboration and transformational leadership on patient safety in inpatient installations using a cross-sectional study design. Moreover, make 250 inpatient installation nurses with civil servant status as the unit of analysis. The study's results prove that interprofessional collaboration and transformational leadership positively and significantly affect work motivation and patient safety. Work motivation has a positive and significant direct effect on patient safety, and work motivation has a positive role in mediating interprofessional collaboration and transformational leadership on patient safety. The importance of patient safety culture will be of value to hospital performance in patients' eyes so that maximum results are formed on implementing patient safety culture. Not only talking about the effectiveness of interprofessional collaboration and transformational leadership of the head of the room but the importance of implementing work motivation in the form of encouragement to nurses. Will create satisfaction that impacts the effectiveness of interprofessional collaboration and transformational leadership in improving patient safety culture in inpatient installations.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73624942","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

ENVIRONMENTAL UNCERTAINTY, DEBT POLICY, TAX AVOIDANCE: DOES MANAGERIAL ABILITY MATTER? 环境不确定性、债务政策、避税:管理能力重要吗?

Jurnal ASET Akuntansi Riset Pub Date : 2022-09-26 DOI: 10.37641/riset.v4i2.162

Luthfia Annida, Amrie Firmansyah

{"title":"ENVIRONMENTAL UNCERTAINTY, DEBT POLICY, TAX AVOIDANCE: DOES MANAGERIAL ABILITY MATTER?","authors":"Luthfia Annida, Amrie Firmansyah","doi":"10.37641/riset.v4i2.162","DOIUrl":"https://doi.org/10.37641/riset.v4i2.162","url":null,"abstract":"This study examines the effect of environmental uncertainty and debt policy on tax avoidance. In addition, this study also examines managerial ability as a moderating variable in relationship between independent and dependent variables. The method used in this study is quantitative. This study utilizes secondary data from annual financial reports of property & real estate sector companies listed on the Indonesia Stock Exchange from 2018 to 2020. Based on purposive sampling, the total sample of this study amounted to 77 observations. The data derives from www.IDX.co.id and official company website. The analysis technique used is multiple linear regression for the cross-section data. The results of this study suggest that environmental uncertainty is not associated with tax avoidance, while debt policy is negatively associated with tax avoidance and indicates that managerial ability weakens the positive effect of environmental uncertainty on tax avoidance. \u0000Meanwhile, the managerial ability does not moderate the relationship between debt policy and tax avoidance. This research indicates that the Indonesia Financial Services Authority needs to supervise listed companies to increase protection for investors in capital market. In addition, the Indonesian Tax Authority needs to improve the income tax policy for corporate taxpayers related to company's capital structure.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79930278","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

ANALYSIS OF CONSUMERS' GREEN PURCHASE BEHAVIOR ON BOTTLED WATER THROUGH A GREEN BRAND IMAGE APPROACH 基于绿色品牌形象的瓶装水消费者绿色购买行为分析

Jurnal ASET Akuntansi Riset Pub Date : 2022-09-26 DOI: 10.37641/riset.v4i2.167

Budi Setiawan, Gen Gen Gendalasari, Dewi Raisa Putrie

引用次数: 2

THE EFFECT OF FINANCIAL DISTRESS AND TAX LOAD ON TAX INCENTIVE PARTICIPATION PROGRAMS AFFECTED BY THE COVID-19 PANDEMIC 财务困境和税收负担对受COVID-19大流行影响的税收激励参与计划的影响

Jurnal ASET Akuntansi Riset Pub Date : 2022-09-26 DOI: 10.37641/riset.v4i2.172

Trisno Yuwono, Dyah Purwanti

引用次数: 1