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MENELISIK FENOMENA PADA SERVICE COMPANY:ADAKAH PENGARUH ARUS KAS TERHADAP HARGA SAHAM? 研究服务公司的现象：现金流对股票价格有影响吗？
Accounting Global Journal Pub Date : 2023-10-30 DOI: 10.24176/agj.v7i2.10463
Muhammad Rahmadi Pratama, R. Kurniawan, Rafles Ginting
{"title":"MENELISIK FENOMENA PADA SERVICE COMPANY:ADAKAH PENGARUH ARUS KAS TERHADAP HARGA SAHAM?","authors":"Muhammad Rahmadi Pratama, R. Kurniawan, Rafles Ginting","doi":"10.24176/agj.v7i2.10463","DOIUrl":"https://doi.org/10.24176/agj.v7i2.10463","url":null,"abstract":"Companies are required to survive not only by increasing promotions and sales, also by obtaining capital from investors to provide opportunities to develop their business and compete. There are several things that are reviewed by investors because in investing, investors are possible to gain and lose profit. According to signal theory, company information influence investment decisions, one of which is cash flow statement. This study aims to understand the effect of operating cash flow, investment cash flow and funding cash flow on stock prices. This research was conducted on service companies listed in IDX on period of 2019-2021 with sample of 74 companies. The conclusion is, partially operating cash flow and funding cash flow have a significant impact on share prices and investment cash flow does not have a significant impact on share prices partially. Simultaneously, operating, investing and financing cash flows have a significant influence on stock prices.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"144 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139310399","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
ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 25 DAN PENGARUHNYA TERHADAP PAJAK KINI DAN PAJAK TANGGUHAN 分析所得税第 25 条的计算及其对当期和递延税款的影响
Accounting Global Journal Pub Date : 2023-10-30 DOI: 10.24176/agj.v7i2.11207
Puji Rahayu, Ardiansyah Abi Purwanto, Muhammad Alfa Ni’am
{"title":"ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 25 DAN PENGARUHNYA TERHADAP PAJAK KINI DAN PAJAK TANGGUHAN","authors":"Puji Rahayu, Ardiansyah Abi Purwanto, Muhammad Alfa Ni’am","doi":"10.24176/agj.v7i2.11207","DOIUrl":"https://doi.org/10.24176/agj.v7i2.11207","url":null,"abstract":"Pajak ialah pembayaran yang sah yang dilakukan kepada orang pribadi/badan tanpa imbalan, untuk digunakan bagi keperluan negara dan sebesar-besarnya untuk kesejahteraan rakyat. Pajak penghasilan pasal 25 ialah pembayaran pajak atas penghasilan yang dibayarkan secara angsuran tiap bulannya tujuannya untuk meringankan beban wajib pajak yang kesulitan melunasi pajak terutang dalam rentang waktu satu tahun. Permasalahan dalam penelitian ini ialah pencatatan pada perusahaan masih belum detail atau secara rinci. Hasil analisis yang dilakukan, hasil penelitian menunjukkan PPh Pasal 21 dan PPh Pasal 23 berpengaruh terhadap besarnya angsuran PPh Pasal 25 sedangkan PPh Pasal 25 tidak mempunyai pengaruh apapun terhadap PPh Pasal 23. Perhitungan yang dilakukan perusahaan sudah sesuai dengan peraturan perpajakan yang berlaku. Hal ini tidak sejalan dengan penelitian terdahulu yang dilakukan oleh Sejanto tahun 2018 bahwa perusahaan dalam melakuan perhitungan, belum sesuai dengan peraturan perpajakan yang berlaku karena tidak menghitung fasilitas pengurangan tarif seperti yang telah diatur pada pasal 31 E.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139311288","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 EFFECT OF COMPANY SIZE, FINANCIAL STABILITY AND EXTERNAL PRESSURE ON FINANCIAL STATEMENT FRAUD 公司规模、财务稳定性和外部压力对财务报表舞弊的影响
Accounting Global Journal Pub Date : 2023-10-30 DOI: 10.24176/agj.v7i2.9911
Ahmad Jumali, Hetty Muniroh
{"title":"THE EFFECT OF COMPANY SIZE, FINANCIAL STABILITY AND EXTERNAL PRESSURE ON FINANCIAL STATEMENT FRAUD","authors":"Ahmad Jumali, Hetty Muniroh","doi":"10.24176/agj.v7i2.9911","DOIUrl":"https://doi.org/10.24176/agj.v7i2.9911","url":null,"abstract":"The purpose of the research to be conducted is to determine the effect of to company size, financial soundness, and external pressure on the financial statement fraud in food and beverage companies. Researchers used the documentation method, the entire population of 16 food and beverage companies listed on the Indonesia Stock Exchange after being outliers became 14 companies, 3 years of research from 2019-2021. Data analysis techniques using the classical assumption test, descriptive statistics, multiple linear regression analysis and test the coefficient of determination. The results of this study, which employs several linear regression analytic techniques, demonstrate that the factors of company size, financial soundness and outside pressure have little bearing on financial statement fraud.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139310559","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
PENGARUH DEWAN KOMISARIS, KOMITE AUDIT, INTELLECTUAL CAPITAL DISCLOSURE, DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN 董事会、审计委员会、知识资本披露和管理所有权对财务业绩的影响
Accounting Global Journal Pub Date : 2023-10-30 DOI: 10.24176/agj.v7i2.11194
Nakhla Yulia, Imam Hadiwibowo, M. T. Azis
{"title":"PENGARUH DEWAN KOMISARIS, KOMITE AUDIT, INTELLECTUAL CAPITAL DISCLOSURE, DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN","authors":"Nakhla Yulia, Imam Hadiwibowo, M. T. Azis","doi":"10.24176/agj.v7i2.11194","DOIUrl":"https://doi.org/10.24176/agj.v7i2.11194","url":null,"abstract":"This study aims to examine the effect of the board of commissioners, audit committee, intellectual capital disclosure, and managerial ownership on financial performance. The sample in this study totaled 37 samples from 113 populations of primary consumer sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling method in this study used a purposive sampling technique. The research analysis method uses Multiple Linear Regression. Data is sourced from secondary data in the form of annual reports or company financial reports obtained from the website https://www.idx.co.id and related company websites. The results showed that the partial disclosure of intellectual capital had a positive and significant effect on financial performance, while the board of commissioners, audit committee, and managerial ownership had no effect on financial performance.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139309975","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
PENGARUH RETURN ON EQUITY, EARNING PER SHARE DAN CURRENT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 股本回报率、每股收益和流动比率对在印度尼西亚证券交易所上市的食品和饮料公司股票价格的影响
Accounting Global Journal Pub Date : 2023-10-30 DOI: 10.24176/agj.v7i2.10142
Sheylinda Jeliani Pratiwi, Dian Anita Sari
{"title":"PENGARUH RETURN ON EQUITY, EARNING PER SHARE DAN CURRENT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Sheylinda Jeliani Pratiwi, Dian Anita Sari","doi":"10.24176/agj.v7i2.10142","DOIUrl":"https://doi.org/10.24176/agj.v7i2.10142","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh Return on Equity, Earning Per Share dan Current Ratio terhadap Harga Saham pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Populasi pada penelitian yang dilakukan adalah perusahaan makanan dan minuman yang terdaftar Bursa Efek Indonesia periode 2017-2021 yang berjumlah 30 perusahaan. Metode pengambilan sampel pada penelitian ini menggunakan Purposive Sampling.Hasil penelitian ini menunjukan bahwa Return on Equuity berpengaruh negatif terhadap Harga Saham, Earning Per Share berpengaruh positif terhadap harga saham dan current ratio berpengaruh negatif terhadap harga saham","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139310646","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
PENGARUH FUNDAMENTAL PERUSAHAAN DAN REAKSI PASAR MODAL SELAMA TERJADINYA PANDEMI COVID-19 TERHADAP RETURN SAHAM (Studi Empiris 35 Perusahaan Marketkapital Terbesar Indeks Saham Syariah Indonesia Periode 2019–2022) 在 COVID-19 PANDEMI 期间公司基本面和资本市场反应对股票收益率的影响（对 2019-2022 年期间印尼伊斯兰教股票指数中 35 家市值最大公司的实证研究）
Accounting Global Journal Pub Date : 2023-10-30 DOI: 10.24176/agj.v7i2.11034
Muhadi Alfiansyah, Agung Prajanto
{"title":"PENGARUH FUNDAMENTAL PERUSAHAAN DAN REAKSI PASAR MODAL SELAMA TERJADINYA PANDEMI COVID-19 TERHADAP RETURN SAHAM (Studi Empiris 35 Perusahaan Marketkapital Terbesar Indeks Saham Syariah Indonesia Periode 2019–2022)","authors":"Muhadi Alfiansyah, Agung Prajanto","doi":"10.24176/agj.v7i2.11034","DOIUrl":"https://doi.org/10.24176/agj.v7i2.11034","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"90 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139311399","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
FAKTOR YANG MEMPENGARUHI PENCEGAHAN FRAUD DENGAN AKUNTABILITAS KINERJA PEMERINTAH SEBAGAI VARIABEL INTERVENING 影响政府作为变量干预行为的责任预防欺诈的因素
Accounting Global Journal Pub Date : 2023-04-30 DOI: 10.24176/agj.v7i1.9543
Analisa Analisa
{"title":"FAKTOR YANG MEMPENGARUHI PENCEGAHAN FRAUD DENGAN AKUNTABILITAS KINERJA PEMERINTAH SEBAGAI VARIABEL INTERVENING","authors":"Analisa Analisa","doi":"10.24176/agj.v7i1.9543","DOIUrl":"https://doi.org/10.24176/agj.v7i1.9543","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127840956","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
Analisis Working Capital Turnover dan Total Asset Turnover Terhadap Financial Distress 营运资金周转率和总资产周转率分析
Accounting Global Journal Pub Date : 2023-04-30 DOI: 10.24176/agj.v7i1.8801
Miranti Ayu Utami
{"title":"Analisis Working Capital Turnover dan Total Asset Turnover Terhadap Financial Distress","authors":"Miranti Ayu Utami","doi":"10.24176/agj.v7i1.8801","DOIUrl":"https://doi.org/10.24176/agj.v7i1.8801","url":null,"abstract":"This study to analyze and determine effect of net working capital turnover and net total asset turnover on financial distress either partially or simultaneously. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange period 2017-2021 with a sample of 7 companies. The sample selection in this study uses the purposive sampling method where the sample is selected based on predetermined criteria. This study analyzed using descriptive analysis, classical assumption test, T test and F test and multiple linear regression using the Springate model in financial distress. The results of research conducted partially indicate that net working capital turnover has a significant negative effect on financial distress and net total asset turnover has a significant positive effect on financial distress. The results of research conducted simultaneously show that net working capital turnover and net total asset turnover significant effect on financial distress.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114740277","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
Pengaruh Tingkat Pemahaman Pajak, Pelayanan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Penghasilan (PPh) Orang Pribadi 对个人所得税合规(PPh)的影响
Accounting Global Journal Pub Date : 2023-04-30 DOI: 10.24176/agj.v7i1.8799
Siti Kurnia
{"title":"Pengaruh Tingkat Pemahaman Pajak, Pelayanan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Penghasilan (PPh) Orang Pribadi","authors":"Siti Kurnia","doi":"10.24176/agj.v7i1.8799","DOIUrl":"https://doi.org/10.24176/agj.v7i1.8799","url":null,"abstract":"This study aims to determine the effect of (1). The level of tax understanding, (2). Tax services and (3). Tax sanctions on the compliance of individual income tax payers (PPh) in Cariu sub-district. The population in this study is the Cariu community who already have a Taxpayer Identification Number. The sampling method in this study used Accidental Sampling. The results of this study indicate that: (1). H1 : The level of tax understanding has a positive effect on the compliance of individual income tax payers (PPh) with tcount > ttable which is 3.168 > 1.985 (significance 0.002 <0.05). (2). H2: Tax services have a positive effect on individual income tax compliance with tcount > ttable, namely 1.803 > 1.661 (significance 0.075 < 0.10). (3). H3: Tax sanctions have a positive effect on individual income tax compliance with tcount > ttable, namely 3.484 > 2.628 (significance 0.001 < 0.01).","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132182690","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
Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan Dan Nilai Pasar Terhadap Return Saham Perusahaan Sektor Industri Barang Konsumsi Di BEI 盈利能力、流动性、杠杆、企业规模和市场价值对企业消费品行业行业回报率的影响
Accounting Global Journal Pub Date : 2023-04-30 DOI: 10.24176/agj.v7i1.9461
Avivah Inaroh Nahdhiyah, Siti Alliyah
{"title":"Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan Dan Nilai Pasar Terhadap Return Saham Perusahaan Sektor Industri Barang Konsumsi Di BEI","authors":"Avivah Inaroh Nahdhiyah, Siti Alliyah","doi":"10.24176/agj.v7i1.9461","DOIUrl":"https://doi.org/10.24176/agj.v7i1.9461","url":null,"abstract":"The purpose of this studied was to determine the impact of profitability, liquidiy, leverage, firm size and market value on stock returns. This studied use purposive sampling in order to obtain a sample of 18 the consumer goods industry sector entities registered with IDX in 2017-2021. Methods of data collection using documentation. The data analysis technique uses multiple linier regression analysis using the SPSS 26 application. The result of this study indicate that profitability has a positive significant effect on stock returns. liquidity has negative effect and hasn’t significant effect on stock returns. Company size has negative significant effect on stock returns, on the other hand, leverage and market value have a positive hasn’t significant effect on stock returns.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128967562","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
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