Jurnal Akuntansi STIE Muhammadiyah Palopo最新文献

{"title":"ANALISIS DAMPAK SEBELUM DAN DI SAAT PANDEMI COVID-19 TERHADAP HARGA SAHAM DAN LABA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Maulidina Azzahra, Y. Yohani, Khoirul Fatah","doi":"10.35906/jurakun.v9i1.1273","DOIUrl":"https://doi.org/10.35906/jurakun.v9i1.1273","url":null,"abstract":"ABSTRAKTujuan penelitian ini adalah untuk menemukan bukti empiris yang menunjukkan perbedaan antara harga saham dan laba perusahaan sub sektor transportasi yang terdaftar di Bursa Efek Indonesia pada saat sebelum dan di saat terjadinya pandemi Covid-19. Dalam proses penelitian ini terdapat 10 perusahaan sub sektor transportasi yang menjadi sampel penelitian dengan menggunakan teknik pengambilan sampel yaitu purposive sampling. Periode pengamatan yang dilakukan selama triwulan 1, 2 dan 3 tahun 2019 (sebelum terjadi pandemi covid-19) dan triwulan 1, 2 dan 3 tahun 2020 (saat terjadinya pandemi covid-19). Data di penelitian ini adalah menggunakan data sekunder yang bersumber dari https://www.idx.co.id. Teknik analisis pengolahan data mengenakan yaitu Wilcoxon signed rank test dengan bantuan software SPSS versi 27. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan harga saham dan laba perusahaan sub sektor transportasi sebelum dan di saat terjadinya pandemi covid-19 di Indonesia. Hal tersebut diperlihatkan dengan nilai signifikansi 0,002 < 0,05 dan 0,001 < 0,05. Namun dari 10 perusahaan sub sektor transportasi, tidak mengalami perbedaan penurunan secara keseluruhan, yaitu terdapat perusahaan yang mengalami perbedaan yang justru meningkat disaat terjadinya pandemi covid-19.Kata Kunci: Harga Saham, Laba, Perusahaan Sub Sektor Transportasi, Pandemi covid-19ABSTRACTThe purpose of this study was to find empirical evidence that shows the difference between stock prices and profits of transportation sub-sector companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. In this research process, there were 10 transportation sub-sector companies that became research samples using a sampling technique, namely purposive sampling. The observation period was carried out during quarters 1, 2 and 3 of 2019 (before the covid-19 pandemic occurred) and quarters 1, 2 and 3 of 2020 (during the covid-19 pandemic). The data in this study is using secondary data sourced from https://www.idx.co.id. The data processing analysis technique used is the Wilcoxon signed rank test with the help of SPSS software version 27. The results of this study indicate that there are differences in stock prices and profits of transportation sub-sector companies before and during the covid-19 pandemic in Indonesia. This is shown by the significance value of 0.002 <0.05 and 0.001 <0.05. However, of the 10 transportation sub-sector companies, there is no difference in overall decline, namely there are companies that experience differences that actually increase during the covid-19 pandemic.Keywords: Stock Price, Profit, Transportation Sub-Sector Companies, Covid-19 Pandemic","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115921939","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 DAMPAK KEPEMILIKAN SAHAM MAYORITAS DAN STRATEGI PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN FARMASI TAHUN 2017-2021","authors":"Erika Febia Alviani Putri, Arhan Rachmadan, A. Munandar, I. Septiani, Nadia Fitri","doi":"10.35906/jurakun.v9i1.1323","DOIUrl":"https://doi.org/10.35906/jurakun.v9i1.1323","url":null,"abstract":"ABSTRAKPenelitian ini dilakukan dengan tujuan untuk mengidentifikasi dampak dari kepemilikan atas saham mayoritas dan strategi perusahaan terhadap kinerja keuangan perusahaan. Peneliti menggunakan perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2017-2021 sebagai populasi dalam penelitian ini. Lima dari sembilan perusahaan farmasi tersebut dijadikan sampel dalam penelitian ini berdasarkan uji dengan metode simple random sampling. Analisis yang digunakan pada penelitian ini adalah jenis analisis regresi berganda dan metodologi uji deskriptif. Penelitian ini menghasilkan sebuah kesimpulan bahwa kinerja keuangan suatu perusahaan tidak dipengaruhi oleh kepemilikan saham mayoritas, tetapi dipengaruhi oleh strategi perusahaan. Kepemilikan saham mayoritas dan strategi perusahaan dengan angka yang negatif menjelaskan adanya hubungan yang bersifat lemah antara keduanya atau berbanding terbalik yang dipengaruhi oleh beberapa faktor, yaitu struktur kepemilikan terkonsentrasi, entrenchment dan input yang digunakan untuk mengukur strategi perusahaan.Kata kunci: Kepemilikan Saham Mayoritas, Strategi Perusahaan, Kinerja Keuangan, Perusahaan Farmasi.ABSTRACTThis research was conducted to identify the impact of majority share ownership and company strategy on the company's financial performance. Researchers used pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) from 2017-2021 as the population in this study. Five of the nine pharmaceutical companies were sampled in this study based on tests using the simple random sampling method. The analysis used in this study is a type of multiple regression analysis and descriptive test methodology. This study resulted in a conclusion that the financial performance of a company is not influenced by majority share ownership, but is influenced by the company's strategy. The majority share ownership and companies strategy with a negative number explain that there is a weak relationship between the two or is inversely influenced by several factors, namely concentrated ownership structure, entrenchment, and inputs used to measure company strategy.Keywords: Majority Share Ownership, Corporate Strategy, Financial Performance, Pharmaceutical Company","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"291 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122298158","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 INDEPENDENSI DAN KOMPENSASI DIREKTUR DI PERUSAHAAN KELUARGA TERHADAP MANAJEMEN LABA RIIL","authors":"Piere Ricardo, Iskandar Itan","doi":"10.35906/jurakun.v9i1.1286","DOIUrl":"https://doi.org/10.35906/jurakun.v9i1.1286","url":null,"abstract":"This study investigated real earnings management in family firms and the moderating effect of commissioner independence and board compensation. Based on the sample of non-financial public companies for 4 years (2017-2020) in Indonesia, the number of samples received is 209 companies. The result of the indonesian research on family ownership have no effect on real earnings management in indonesia. Furthermore, previous studies have found evidence that independent commissioners and board compensation can both reduce profit management in family companies. Our findings shows that independent commissioners have no effect on real earnings management, but board compensation may moderate the relationship between family ownership and real profit management.","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127291382","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 PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO.69 TERHADAP ASET BIOLOGIS PADA PT. HARTA MULIA KABUPATEN BLITAR","authors":"Hartini Prawesti Prasetyaning, Azizati Putri Arsita, Dwi Anggarani, Untung Wahyudi, syamsul bahri","doi":"10.35906/jurakun.v9i1.1297","DOIUrl":"https://doi.org/10.35906/jurakun.v9i1.1297","url":null,"abstract":"","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122778746","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-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR BERSAMA SAMSAT KOTA MALANG (STUDI KASUS KENDARAAN RODA DUA)","authors":"Untung Wahyudi, Erma Dwi Cahyaningsih, Sodik Sodik, Hartini Prasetyaning Prawestri","doi":"10.35906/jurakun.v9i1.1299","DOIUrl":"https://doi.org/10.35906/jurakun.v9i1.1299","url":null,"abstract":"","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128410414","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 FUNDAMENTAL DAN BIRATE TERHADAP RETURN SAHAM PADA IDXLQ45 DI BURSA EFEK INDONESIA PERIODE 2018-2020","authors":"Johanes Kurniawan, Enny Prayogo","doi":"10.35906/jurakun.v8i2.1074","DOIUrl":"https://doi.org/10.35906/jurakun.v8i2.1074","url":null,"abstract":"This study aims to examine how significant the effect of the liquidity ratio (CR), Capital Structure (DER), Return on Investment (ROE), Operational Performance (NPM), Asset Utilization (TAT), Market Size (PBV), and BIRate on returns. stock returns on issuers that are included in IDXLQ45 consistently during the 2018-2020 period. The sampling technique used was purposive sampling so that there were 25 issuers that could be used in this study, which were then tested using the SPSS version 25 application with multiple linear regression analysis methods. The results showed that the variables CR, DER, ROE, NPM, TAT, and BIRate had no effect, while price to book value had an effect on stock returns. The results of the F test state that all ratios have a simultaneous influence on stock returns on the IDXLQ45 issuer which has the highest market capitalization and liquidity recorded on the IDX for the 2018-2020 period.","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130481263","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":"SOLVABILITAS, PERGANTIAN AUDITOR, KUALITAS AUDIT DAN OPINI AUDIT TERHADAP AUDIT DELAY","authors":"A. Fitriyani, Eskasari Putri","doi":"10.35906/jurakun.v8i2.1054","DOIUrl":"https://doi.org/10.35906/jurakun.v8i2.1054","url":null,"abstract":"pergantian secara berturut-turut pada tahun 2017-2019. Jumlah diidentifikasi dengan metode purposive sampling. Metode analisis data menggunakan analisis regresi berganda. Hasil menunjukan variabel solvabilitas berpengaruh terhadap audit delay, sedangkan pergantian auditor, kualitas audit dan opini audit tidak audit Kata Kunci: solvabilitas, pergantian ABSTRACT Audit delay is the period of completion of an audit carried out by an auditor as part of field work. The auditing process takes a lot of time due to the need for caution in auditing financial statements as a result of identifying the length of the audit delay. The purpose of this study was to find the effect of solvency, auditor turnover, audit quality and audit opinion on audit delay. The population in this study were LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for three consecutive years in 2017-2019. The number of samples received is 84 companies will be identified by purposive sampling method. The data analysis method used multiple regression analysis. The results show that solvency variables have an effect on audit delay, while auditor turnover, audit quality and audit opinion have no effect on audit delay.","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"243 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131155649","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 EFEKTIVITAS KINERJA KARYAWAN TERHADAP LATAR BELAKANG PENDIDIKAN (STUDI KASUS KANTOR JASA AKUNTAN PT. ERIADI FATKHUR ROKHMAN DI MEDAN)","authors":"Tengku Chairrani, Juliana Nasution","doi":"10.35906/jurakun.v8i2.994","DOIUrl":"https://doi.org/10.35906/jurakun.v8i2.994","url":null,"abstract":"This study aims to identify and analyze the effect of educational background on the effectiveness of employee performance. The approach used in this research is qualitative. The sample in this study consisted of 11 informants at PT. Eriadi Fatkhur Rokhman. The data collection technique in this research is descriptive qualitative. The results showed that the educational background on the effectiveness of employee performance at PT. Eriadi Fatkhur Rokhman had a significant positive effect. It is evidenced by the educational background of employees whose education levels are the majority taking higher education and in accordance with the specifications of the majors and the effectiveness of the resulting performance at PT. Eriadi Fatkhur Rokhman has been achieved well.","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114758385","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":"DAMPAK KUALITAS SISTEM, KUALITAS INFORMASI, DAN KUALITAS LAYANAN TERHADAP NET BENEFIT PEMAKAIAN WEBSITE LAZISMU SOLO DENGAN VARIABEL INTERVENING KEPUASAN PENGGUNA","authors":"Kholifah Rizkia Syahfitri, Rina Trisnawati, Fatchan Ahyani","doi":"10.35906/jurakun.v8i2.1017","DOIUrl":"https://doi.org/10.35906/jurakun.v8i2.1017","url":null,"abstract":"This research was conducted by adopting the existing components in the DeLone & McLean model, namely information quality, system quality, service quality, user satisfaction & net benefits. The purpose of this study was to examine the effect of system quality, information quality, & service quality on the net benefits of the LAZISMU Solo website, the effect of system quality, information quality & service quality on net benefits mediated by user satisfaction and user satisfaction of the LAZISMU Solo website on net benefits at LAZISMU Solo. The sample used in this study is Muzakki who uses the website https://www.lazismusolo.org/. The sampling technique used is convenience sampling, so there are 150 respondents. Data collection was carried out using a questionnaire via a google form. The results obtained are system quality & service quality have a positive significant effect on net benefits, information quality has no effect on net benefits, user satisfaction has a positive significant effect on net benefits, system quality & service quality have a significant positive effect on net benefits and mediated by user satisfaction, information quality has no effect and is not significant on net benefits and is not mediated by user satisfaction.","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"227 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124513206","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 PENGELOLAAN KEUANGAN DESA (STUDI KASUS DI KABUPATEN REJANG LEBONG)","authors":"Berlian Afriansyah, Meriana Meriana, Paddery Paddery","doi":"10.35906/jurakun.v8i2.1065","DOIUrl":"https://doi.org/10.35906/jurakun.v8i2.1065","url":null,"abstract":"Accountability is one of the factors that determine the quality of financial statements. With good accountability, quality financial reporting can provide reliable and reliable information. In this survey, we used 25 villages consisting of 25 villages and financial management respondents from three sub-district villages in Rejang Lebong Province, consisting of a total of 175 respondents, to determine the villages in Rejang Lebong district. management. The variables used in this study are the quality of financial reporting, the village's ability to manage finances, and Internal Control System. The results of hypothesis testing and research using multiple linear regression indicate that the quality of financial reporting,","PeriodicalId":382505,"journal":{"name":"Jurnal Akuntansi STIE Muhammadiyah Palopo","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129241833","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}