Jurnal Akuntansi dan Bisnis最新文献

{"title":"PENGARUH PROFESIONALISME DAN PENGALAMAN AUDITOR TERHADAP TINGKAT MATERIALITAS PEMERINTAH KABUPATEN BANYUASIN","authors":"Rudi Ananda","doi":"10.47686/jab.v9i1.588","DOIUrl":"https://doi.org/10.47686/jab.v9i1.588","url":null,"abstract":"The purpose of this study was to empirically prove the simultaneous and partial influence of auditor professionalism and experience on the level of materiality in examining government financial statements at the Internal Auditor Inspectorate of Banyuasin Regency. The population in this study were Internal Auditors of the Banyuasin Regency Inspectorate, 2015 year of observation, totaling 73 Auditors using a sample using a census technique where the entire population was used as a research sample. The data analysis technique uses multiple linear regression with statistical testing of the F test, t test, and determination test. The results of this study prove that simultaneously, Auditor Professionalism and Auditor Experience have a significant effect on materiality. In conclusion, the aspects of professionalism and experience are simultaneously very important for an auditor to reveal materiality. The better the professionalism and experience, the easier it is for the auditor to reveal materiality. Partially, Auditor Professionalism and Auditor Experience have a significant effect on materiality. The better the professionalism, the easier it is for the auditor to reveal materiality. In conclusion, the experience aspect is also very important for an auditor in disclosing materiality. The better the experience, the easier and faster the auditor uncovers materiality.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139339474","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}

{"title":"PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN MEMBELIAN PRODUK WARDAH","authors":"N. s","doi":"10.47686/jab.v9i1.584","DOIUrl":"https://doi.org/10.47686/jab.v9i1.584","url":null,"abstract":"This study aims to determine the effect of product quality and price on purchasing decisions. This research was conducted in the wholesale center of Cikarang, with the population being consumers of Wardah Foundation products. The dependent variable is the purchase decision, while the independent variables are product quality and price. With the sampling technique as many as 134 respondents. The data collection technique in this study was carried out by distributing a questionnaire (questionnaire) which was statistically processed with the help of SPSS 20.0 and using multiple linear regression analysis. The results of the descriptive analysis show that the product quality is included in the high category, and the price is also included in the high category. The results of the partial test (t-test) show that product quality has a negative and insignificant effect on purchasing decisions, and price has a positive and significant effect on purchasing decisions. And the results of the simultaneous test (F-test) show that product quality and price together have a positive and significant effect on purchasing decisions.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"277 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139339466","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}

{"title":"ANALISA YANG MEMPENGARUHI PROFITABILITAS (Studi Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indoinesia Tahun 2014-2018)","authors":"Mohklas Mohklas, Lina Khoiirul Latifah, Endang Kurniawati","doi":"10.47686/jab.v9i1.577","DOIUrl":"https://doi.org/10.47686/jab.v9i1.577","url":null,"abstract":"This study aims to examine the effect of cash turnover, accounts receivable turnover, inventory turnover, and working capital turnover on profitability. Population in this study are food and beverage companies listed on the IDX in 2014-2018. Sampling was carried out using a purposive sampling method with a total of 6 companies and a total sample of 30. Type of data used in this research is secondary data. Collection method is carried out through documentation studies and literature studies. Data analysis techniques using multiple linear regression analysis, and hypothesis testing (t-test). Results of this study indicate that cash turnover and accounts receivable turnover have no effect on profitability, while inventory turnover and working capital turnover have an effect on profitability.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139339448","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}

{"title":"KINERJA KEUANGAN, RISIKO, DAN RETURN SAHAM PADA PERBANKAN DI INDONESIA","authors":"Rizki Ridhasyah, Yunesta Anugiatama Kareem, Parasdya Pandhu Andanawarih","doi":"10.47686/jab.v9i1.602","DOIUrl":"https://doi.org/10.47686/jab.v9i1.602","url":null,"abstract":"This research contributes to examine the effect of Financial Performance and Risk on Stock Returns in banking companies in Indonesia. This study attempts to incorporate elements of financial performance and risk as they are closely related to the fluctuations of stock prices through the financial contributions of banks and the challenges they face. A sample of 39 banking companies listed on the Indonesia Stock Exchange was selected for the observation period of 2018-2021, resulting in 156 observation data. Financial Performance was proxied using Return on Assets (ROA), Debt to Equity Ratio (DER), Cash Ratio (CR), and Total Assets Turnover (TATO). Risk was measured using Non-Performing Loan (NPL), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR). The results of this study indicate that financial performance, proxied by ROA and CR, has a negative effect on stock returns. In contrast, DER and TATO do not have a significant impact and have a positive effect on stock returns, respectively. The research also provides information that risk, measured by NPL, NIM, and LDR, does not have a partial influence on stock returns, whereas CAR has a positive influence.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"175 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135353067","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}

{"title":"AKUNTABILITAS DAN TRANPARANSI PENGELOLAAN DANA BANTUAN OPERASIONAL KESEHATAN (BOK) (Studi pada Puskesmas Bulili di Kota Palu)","authors":"Md. Din","doi":"10.47686/jab.v9i1.583","DOIUrl":"https://doi.org/10.47686/jab.v9i1.583","url":null,"abstract":"","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"276 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139339437","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}

{"title":"ANALISIS FAKTOR YANG MEMPENGARUHI MINAT BELI KOLEKSI KEBAYA MEGA ARUM COLLECTION KLATEN","authors":"Vika Apriliyani, Ari Susanti","doi":"10.47686/jab.v9i1.600","DOIUrl":"https://doi.org/10.47686/jab.v9i1.600","url":null,"abstract":"This research was conducted with the aim of examining the effect of Perceived Quality (X1), Brand Trust (X2) and Word of Mouth (X3) on Purchase Intention (Y) of the Mega Arum Collection kebaya collection. This type of research is a quantitative method. Using the Roscoe technique and purposive sampling, the number of respondents in this study was 100 samples who were old and new consumers of Mega Arum Collection. The population in this study were consumers of the Mega Arum collection in the Klaten area and the sample criteria in this study were consumers who had purchased the Mega Arum collection. This study uses multiple linear regression analysis techniques. The research results obtained, Perceived Quality (X1) has no effect on Purchase Intention (Y), while Brand Trust (X2) has an effect on Purchase Intention (Y), then Word of Mouth (X3) has no effect on Purchase Intention. Keywords : Perceived Quality, Brand Trust, Word of Mouth.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"321 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135353828","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}

{"title":"PENGARUH LITERASI KEUANGAN, PROMOSI PENJUALAN DAN GAYA HIDUP TERHADAP PERILAKU KONSUMTIF PENGGUNA PAYLATER","authors":"Mellisa Mellisa, Rosmida Rosmida","doi":"10.47686/jab.v9i1.582","DOIUrl":"https://doi.org/10.47686/jab.v9i1.582","url":null,"abstract":"The purpose of this study was to determine: (1) the effect of financial literacy on the consumptive behavior of paylater users. (2) the effect of sales promotion on the consumptive behavior of paylater users. (3) the influence of lifestyle on the consumptive behavior of paylater users. (4) the effect of financial literacy, sales promotion, and lifestyle on the consumptive behavior of paylater users. This research is a type of quantitative research using primary data sources (questionnaires). The sampling technique used purposive sampling with 71 respondents. Data collection using a questionnaire via google form and analyzed using Hypothesis Test (T Test) and (F Test). The results showed that: (1) there is an influence of financial literacy on the consumptive behavior of paylater users. (2) there is no effect of sales promotion on the consumptive behavior of paylater users. (3) there is an influence of lifestyle on the consumptive behavior of paylater users. (4) there is a simultaneous influence of financial literacy, sales promotion, and lifestyle on the consumptive behavior of paylater users.","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139339468","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}

{"title":"THE EFFECT OF BRAND AWARENESS AND QUALITY PERCEPTIONS ON BRAND EQUITY OF KOFFIE MINOR SEMARANG","authors":"Jati Nugroho, Sandi Supaya, Rania Putri Ramadany","doi":"10.47686/jab.v9i1.587","DOIUrl":"https://doi.org/10.47686/jab.v9i1.587","url":null,"abstract":"This study aims to determine the effect of brand awareness and perceived quality on the brand equity of Koffie Minor Semarang. The research sample was 60 respondents who were selected using purposive sampling technique. Primary data collection using interviews and questionnaires, as well as literature study for secondary data. Instrument testing is done by testing the validity and reliability. Regression analysis used is multiple regression analysis consisting of t test, F test and coefficient of determination. The results of the coefficient (R2) show 0.773 this means that brand awareness and perceived quality have an effect of 73.3% on brand equity, while the remaining 26.7% is influenced by other variables not discussed in this study. Partially,","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"93 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139339438","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}

{"title":"DETERMINAN PERUBAHAN STOCK PRICE VOLATILITY PADA PERUSAHAAN LQ45","authors":"Marcella Alberta Wandira, Wendy Salim Saputra","doi":"10.30813/jab.v16i2.4328","DOIUrl":"https://doi.org/10.30813/jab.v16i2.4328","url":null,"abstract":"<p><strong>Latar Belakang</strong>: <em>Stock price volatility</em> digunakan investor dalam menilai seberapa tinggi tingkat risiko yang mereka hadapi dalam berinvestasi di suatu perusahaan. Tingginya volatilitas saham mencerminkan harga saham yang fluktuatif yang artinya perubahan harga saham tergolong cepat, sehingga risiko yang dihadapi dalam berinvestasi juga tinggi.</p><p><strong>Tujuan</strong>: Mengetahui apakah faktor-faktor seperti <em>dividend policy, leverage,</em> dan <em>earning volatility</em> dapat mendukung terjadinya <em>stock price volatility</em>.</p><p><strong>Metode Penelitian</strong>: Penelitian ini merupakan penelitian kuantitatif di mana data sekunder yang diperoleh dari <a href=\"http://www.idx.co.id/\">www.idx.co.id</a> dan <a href=\"http://www.finance.yahoo.com/\">finance.yahoo.com</a>. Populasi penelitian ini yaitu seluruh perusahaan yang terdaftar dalam indeks LQ45 periode 2018-2021 dan didapatkan sampel sebanyak 17 perusahaan dengan menggunakan metode <em>purposive sampling</em>.</p><p><strong>Hasil Penelitian</strong>: <em>Dividend policy</em> tidak berpengaruh terhadap <em>stock price volatility</em>. <em>Leverage</em> dan <em>Earning volatility</em> berpengaruh negatif terhadap <em>stock price volatility</em>.</p><p><strong>Keaslian/Kebaruan Penelitian</strong>: periode waktu pengamatan</p>","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80380059","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}

{"title":"ANALISIS KOMPARASI KINERJA KEUANGAN SEKTOR FARMASI DAN OTOMOTIF SEBELUM DAN SELAMA PANDEMI COVID-19","authors":"Farikha Nur Azizah, Yuniardi Rusdianto, Kinerja Keuangan, Rasio Keuangan Pendahuluan","doi":"10.30813/jab.v16i2.4502","DOIUrl":"https://doi.org/10.30813/jab.v16i2.4502","url":null,"abstract":"<p><strong>Latar Belakang</strong>: Pandemi COVID-19 berimplikasi pada perekomian nasional, konsumsi rumah tangga, hingga pelaku usaha. Beberapa sektor usaha mengalami defisit pendapatan dan beberapa lainnya mengalami surplus pendapatan</p><p><strong>Tujuan</strong>: Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan pada sektor farmasi dan otomotif antara sebelum dan selama pandemi COVID-19</p><p><strong>Metode Penelitian</strong>: Sampel penelitian dipilih melalui teknik <em>purposive sampling</em> dan menghasilkan 9 perusahaan sektor farmasi dengan 54 sampel laporan keuangan dan 12 perusahaan sektor otomotif dengan 72 sampel laporan keuangan. Data pada penelitian ini terdiri dari laporan keuangan tahun 2017-2019 yang mempresentasikan periode sebelum pandemi COVID-19 dan laporan keuangan tahun 2020-2022 yang mempresentasikan periode selama pandemi COVID-19. Analisis penelitian ini menggunakan rasio keuangan (<em>current ratio</em>, <em>debt to equity ratio</em>, <em>receivable turnover</em>, dan <em>return on assets</em>) yang selanjutnya diuji dengan <em>paired sample t-test</em> dan <em>wilcoxon sign rank test</em>.</p><p><strong>Hasil Penelitian</strong>: Hasil penelitian menunjukkan bahwa <em>current ratio</em>, <em>receivable turnover</em>, dan <em>return on assets</em> pada sektor farmasi mengalami penurunan saat pandemi COVID-19, sedangkan <em>debt to equity ratio </em>mengalami peningkatan. Sektor otomotif mengalami penurunan <em>current ratio</em>, <em>debt to equity ratio</em>, <em>receivable turnover</em>, dan <em>return on assets</em> saat pandemi COVID-19. Akan tetapi, perubahan <em>current ratio</em>, <em>debt to equity ratio</em>, <em>receivable turnover</em>, dan <em>return on assets</em> di sektor farmasi dan otomotif tidak memberikan hasil perbedaan yang signifikan berdasarkan uji <em>paired sample t-test</em> dan <em>wilcoxon sign rank test</em>.</p><p><strong>Keaslian/Kebaruan Penelitian</strong>: Penelitian ini menggunakan objek perusahaan industri pengolahan non-migas yang terdata saling berlawan yaitu paling dirugikan dan diuntungkan selama pandemi COVID-19. Periode penelitian juga diperbaharui dari penelitian sebelumnya, yaitu menjadi dari tahun 2017 hingga tahun 2022 karena status pandemi COVID-19 masih berlaku pada tahun 2022.</p>","PeriodicalId":32687,"journal":{"name":"Jurnal Akuntansi dan Bisnis","volume":"85 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81026924","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}