Journal of Accounting and Finance Management最新文献_第10页

THE INFLUENCE OF CAPITAL STRUCTURE AND MANAGERIAL OWNERSHIP ON COMPANY PERFORMANCE THROUGH AGENCY COST AS INTERVENING VARIABLES 通过代理成本作为中介变量研究资本结构和管理层持股对公司绩效的影响

Journal of Accounting and Finance Management Pub Date : 2020-09-29 DOI: 10.38035/jafm.v1i2.24

Yamasitha Yamasitha

引用次数: 1

ANALYSIS OF FINANCIAL PERFORMANCE TOWARDS FIRM VALUE (CASE STUDY AT BUILDING CONSTRUCTION SUB SECTORS ON IDX DURING PERIOD OF 2012–2018) 公司价值的财务绩效分析(2012-2018年期间idx建筑施工子行业的案例研究)

Journal of Accounting and Finance Management Pub Date : 2020-09-17 DOI: 10.38035/jafm.v1i2.27

Henry Broto Seno, Hakiman Thamrin

引用次数: 3

MEASURING STOCK PRICES THROUGH EARNING PER SHARE, PROFITABILITY, SOLVABILITY AND CORPORATE GOVERNANCE AS MODERATION VARIABLES (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) 2015-2019) 通过每股收益、盈利能力、可偿付能力和公司治理作为调节变量来衡量股价(以2015-2019年在印尼证券交易所上市的制造业公司为例)

Journal of Accounting and Finance Management Pub Date : 2020-09-14 DOI: 10.38035/jafm.v1i2.26

Mondra Neldi, N. Limakrisna

{"title":"MEASURING STOCK PRICES THROUGH EARNING PER SHARE, PROFITABILITY, SOLVABILITY AND CORPORATE GOVERNANCE AS MODERATION VARIABLES (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) 2015-2019)","authors":"Mondra Neldi, N. Limakrisna","doi":"10.38035/jafm.v1i2.26","DOIUrl":"https://doi.org/10.38035/jafm.v1i2.26","url":null,"abstract":"This study aims to examine how much influence Earning Per Share, Profitability, and Solvability with Corporate Governance as a moderating variable. The population of this study was 71 companies listed on the Indonesia Stock Exchange (IDX) with a sample of 30 companies during 2013-2017. This study uses purposive sampling. The data analysis technique used in this study is multiple linear regression analysis.From this study the conclusions are as follows: Earning Per Share variable shows the results that have a positive and significant effect on stock prices, Profitability and Solvability shows no effect on Stock Prices, Earning Per Share which is moderated by Corporate Governance, Profitability moderated by Corporate Governance and Solvability moderated by Corporate Governance shows results that have no significant effect on stock prices. In further research, it is expected to be able to add independent variables to be able to explain what is the influence of the dependent variable, namely stock prices, and add all public companies to become research and replace the proxy of each variable to get better research results.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114625480","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

THE EFFECT OF GOVERNANCE QUALITY AND EARNING MANAGEMENT WITH INTERNAL CONTROL AS MODERATING VARIABLE TOWARDS FIRM VALUE 以内部控制为调节变量的治理质量和盈余管理对企业价值的影响

Journal of Accounting and Finance Management Pub Date : 2020-09-07 DOI: 10.38035/jafm.v1i2.23

Mufidah Mufidah, Ira Febrianti, M.Ag. Masnun

引用次数: 1

BUILDING EMPLOYEE PERFORMANCE BASED ON COMPENSATION AND WORK TRAINING WITH VARIABLES OF WORK SATISFACTION (PERFORMANCE ANALYSIS OF PT. HARAPAN ABADI EMPLOYEES) 基于薪酬和工作培训与工作满意度变量的员工绩效构建(pt. harapan abadi员工绩效分析)

Journal of Accounting and Finance Management Pub Date : 2020-09-02 DOI: 10.38035/jafm.v1i2.22

Muhammad Irfan Rahadian, Ketut R. Sudiarditha, Ari Saptono

{"title":"BUILDING EMPLOYEE PERFORMANCE BASED ON COMPENSATION AND WORK TRAINING WITH VARIABLES OF WORK SATISFACTION (PERFORMANCE ANALYSIS OF PT. HARAPAN ABADI EMPLOYEES)","authors":"Muhammad Irfan Rahadian, Ketut R. Sudiarditha, Ari Saptono","doi":"10.38035/jafm.v1i2.22","DOIUrl":"https://doi.org/10.38035/jafm.v1i2.22","url":null,"abstract":"This study aims to analyze compensation and training on employee performance through satisfaction variables. This research uses a quantitative method using the SEM Lisrel 8.8 Program analysis tool. The number of respondents was 105 employees of PT. Sumber Harapan Abadi (DataPrint). The sampling technique in this study was purposive non-probability sampling using the Isaac and Michael method approach. The novelty in this study is the positive effect of compensation and job training on employee performance through employee job satisfaction. The results of the study stated: 1) there was a positive and significant effect of compensation on job satisfaction. 2) there is a significant positive effect of training on job satisfaction 3) there is a positive and significant effect of the effect of compensation on performance.4) a positive and significant effect of training on performance.5) there is a positive and significant effect of job satisfaction on performance 6) there is a positive and significant effect of training on performance. 7) the positive and significant influence of the effect of training on performance through job satisfaction. \u0000 ","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"169 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124708264","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

THE ROLE OF CORPORATE GOVERNANCE IN CONSTRAINING EARNING MANAGEMENT 公司治理对盈余管理的约束作用

Journal of Accounting and Finance Management Pub Date : 2020-07-20 DOI: 10.38035/JAFM.V1I2.21

Dwi Jaya Kirana, Ekawati Jati Wibawaningsih, Aniek Wijayanti

引用次数: 3

THE EFFECT OF RETURN ON ASSET, NON DEBT TAX SHIELD, ASSET GROWTH, COMPANY SIZE, AND CURRENT RATIO, AGAINST DEBT TO ASSET RATIO ON COMPANIES CONSUMER GOODS LISTED ON INDONESIA STOCK EXCHANGE FOR THE PERIOD (2011-2017) 2011-2017年期间在印尼证券交易所上市的消费品公司的资产收益率、非债务税盾、资产增长、公司规模和流动比率对资产负债率的影响

Journal of Accounting and Finance Management Pub Date : 2020-07-14 DOI: 10.38035/jafm.v1i2.20

Susi Artati

{"title":"THE EFFECT OF RETURN ON ASSET, NON DEBT TAX SHIELD, ASSET GROWTH, COMPANY SIZE, AND CURRENT RATIO, AGAINST DEBT TO ASSET RATIO ON COMPANIES CONSUMER GOODS LISTED ON INDONESIA STOCK EXCHANGE FOR THE PERIOD (2011-2017)","authors":"Susi Artati","doi":"10.38035/jafm.v1i2.20","DOIUrl":"https://doi.org/10.38035/jafm.v1i2.20","url":null,"abstract":"This research was conducted on Consumer Goods companies listed on the IDX (Indonesia Stock Exchange) for the period 2011 - 2017, aiming to examine the effect of Return on Assets (ROA), Non debt tax shield (NDTS), Asset Growth (GROWTH) Company Size (Size) , and Current Ratio (CR) simultaneously or partially to Debt to Asset Ratio (DAR). The sampling technique used was purposive sampling. The sample used in this study amounted to 26 companies, a total of 182 data. The data analysis technique in this research is multiple linear regression analysis, classic assumption test (normality, multicollinearity, heteroscedasticity, and autocorrelation), hypothesis testing, and the coefficient of determination. The software used for data processing is SPSS 22.0. The results of multiple linear regression analysis show the equation Ln_DAR = 2.119 - 0.041Ln_ROA + 0.091 Ln_NDTS + 0.0003 Ln_GROWTH - 0.030 Ln_SIZE - 0.565 Ln_CR + e with an F test of 103.468. The t-test value for the Return on Assets (ROA) variable is -2.529; the t-test value for the Non debt tax shield (NDTS) variable was 2,629; t test value for asset growth variable (GROWTH) is -0.014. t test value for variable firm size (Size) is -0.172; Current Ratio (CR) variable t test value of -21,437. The coefficient of determination (Adjusted R Square) is 0.739 or 73.9%, while the remaining 26.1% is influenced by other factors outside of this research model.","PeriodicalId":407559,"journal":{"name":"Journal of Accounting and Finance Management","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115434817","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: 2

THE MODEL OF EMPLOYEE SATISFACTION : A HUMAN RESOURCES MANAGEMENT PERSPECTIVE 员工满意度模型:一个人力资源管理的视角

Journal of Accounting and Finance Management Pub Date : 2020-07-10 DOI: 10.38035/jafm.v1i2.19

Lukman Hadi, Eddy Irsan Siregar, Siti Hafnidar

引用次数: 1

DO CHARACTER, CAPACITY, CAPITAL, COLLATERAL, AND CONDITIONS AS AFFECT ON BAD LOANS 性质、能力、资本、抵押品和条件对不良贷款有影响吗

Journal of Accounting and Finance Management Pub Date : 2020-07-02 DOI: 10.38035/jafm.v1i1.17

Ega Saputra, S. Resmi, Hari Nurweni, T. Prasetyo

引用次数: 1