Accounting Global Journal最新文献

{"title":"THE INFLUENCE OF PROFITABILITY, LIQUIDITY, ASSET STRUCTURE, AND COMPANY SIZE ON CAPITAL STRUCTURE PHARMACEUTICAL COMPANIES IN THE COVID-19 PANDEMIC","authors":"Ismi Ilmiyati, Hetty Muniroh","doi":"10.24176/agj.v7i1.9645","DOIUrl":"https://doi.org/10.24176/agj.v7i1.9645","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"21 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":"124682430","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 Profitabilitas, Kebijakan Hutang, Likuiditas dan Ukuran Perusahaan Terhadap Nilai Perusahaan","authors":"Agustina Putri Kurnia Sari, Nurma Gupita Dewi","doi":"10.24176/agj.v7i1.9446","DOIUrl":"https://doi.org/10.24176/agj.v7i1.9446","url":null,"abstract":"The aim of this research is to ascertain how firm value is affected by profitability, debt policy, liquidity and firm size. For the 2019-2021 period, this research collected 18 samples of food and beverage companies registered on the IDX using a purposive sampling technique. The analysis technique used is multiple linear using SPSS version 20. The results of this research show that profitability has a positive and significant effect on firm value, debt policy and liquidity have a negative and insignificant effect on firm value. Meanwhile, firm size has a positive and insignificant effect on firm value.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"118 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":"122873347","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 AGRESIVITAS PAJAK DAN FIRM SIZE TERHADAP DEBT MATURITY","authors":"Asti Ningrum Damayanti","doi":"10.24176/agj.v6i2.8710","DOIUrl":"https://doi.org/10.24176/agj.v6i2.8710","url":null,"abstract":"Every company will certainly make different decisions in determine and using the debt.and the structure of debt maturity is also something that needs to be considered in depth by the company, this is also related to the survival of the company. If it’s not taken care of properly, it’s feared that the company may go bankrupt. In addition, the maturity structure of the debt can be used as a report on the quality of the company, credibility, and the company's opportunities in the future. This study aims to provide empirical evidence about the tax aggresiveness, firm size, on debt maturity. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange in the period of 2016 until 2020. Hypothesis testing is done using the Eviews application version 11. There are 49 samples of companies selected using purposive sampling technical using several criteria in accordance with research needs. This study uses a purposive sampling method in determining research samples. Based on test results that tax aggresiveness together affect debt maturity. Partial testing concludes that firm size not affect debt maturity.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124749224","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":"DOES START-UP FINTECH AFFECT THE PROFITABILITY RATIO OF ISLAMIC BANKS? CASE STUDIES OF THREE STATE-OWNED ISLAMIC BANKS","authors":"Evania Herindar, Mimma Maripatul Uula, Aufa Aufa","doi":"10.24176/agj.v6i2.7490","DOIUrl":"https://doi.org/10.24176/agj.v6i2.7490","url":null,"abstract":"The development of financial technology in the financial services sector provides benefits and conveniences, especially in the banking services sector. In overcoming this threat, the banking industry, especially Islamic banking, initiated a strategy by collaborating with financial technology. As banks controlled by the government, state-owned banks, namely Bank Mandiri Syariah, Bank Negara Indonesia Syariah, and Bank Rakyat Indonesia Syariah, took these steps to increase the company's profitability. This study aims to analyze the effect of Financial Technology (Fintech) on the profitability of the three banks. This research is a descriptive study with a quantitative approach by comparing the profitability ratios of banks for the 2015-2020 period that have collaborated with fintech. In this study, the data normality test and Paired T-Test were carried out to compare before and after seeing fintech start-ups. The results showed that based on the analysis of ROA, ROE, BOPO, and NPM at three banks, it was found that there was no significant difference after pressure with fintech.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134523562","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 PERSISTENSI LABA, PROFITABILITAS DAN UKURA PERUSAHAAN TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DU BEI TAHUN 2016-2020","authors":"D. Yulianti, Nunung Aini Rahmah","doi":"10.24176/agj.v6i2.7520","DOIUrl":"https://doi.org/10.24176/agj.v6i2.7520","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"173 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129450303","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":"PENERAPAN TEKNOLOGI BERBASIS IOT (INTERNET OF THINGS) DALAM PENGUMPULAN BUKTI AUDIT DI MASA PANDEMI COVID-19","authors":"Nurul Fitri Ramadhani, N. Triani","doi":"10.24176/agj.v6i2.7572","DOIUrl":"https://doi.org/10.24176/agj.v6i2.7572","url":null,"abstract":"The aim of this study is to obtain empirical evidence on how to apply IoT (Internet of Things) in collecting audit evidence during the COVID-19 pandemic to assist auditors in the audit process. The method used in this study is a qualitative method with interviews. The current pandemic requires auditors to use alternative audit evidence collection with IoT-based remote audit methods. The use of the right IoT system in audit evidence collection activities is very necessary with the aim that audit results have advantages and can be used as a reference in improving business processes and making quality decisions. The results show that the application of IoT is very helpful for auditors in the process of collecting audit evidence which is used as the basis for giving opinions in the audit process. However, not all audit collection procedures are carried out virtually, such as observation and inspection, both of which are carried out face-to-face as much as possible so that the auditor can ascertain what is actually happening in the field.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121232817","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 PENERAPAN E-FILLING DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Di PT. ASTRA INTERNATONAL Tbk-Tso Auto 2000 Bogor Yasmin)","authors":"Gina Pebrianti, N. Rumiasih, Desmy Riani","doi":"10.24176/agj.v6i2.8841","DOIUrl":"https://doi.org/10.24176/agj.v6i2.8841","url":null,"abstract":"This study aims to determine the effect of the implementation of E-Filing and E-Billing on taxpayer compliance in PT. Astra Internasional Tbk-Tso Auto 2000 Bogor Yasmin, This study uses quantitative research methods, using questionnaires and interviews. This study uses primary data where the data is sourced directly from PT. Asta Internasional Tbk-Tso Auto 2000 Bogor Yasmin. The sample in the study used the Convenience Sampling Technique and obtained as many as 50 respondents. The regression analysis model used in this study is multiple linear regression analysis. Where the research results are in the form of exposure rather than statistical results that have been processed using SPSS v Software. 25. Based on the analysis that has been carried out in this study, the results obtained that related to the effect of the application of the E-Filing and E-Billing variables have a positive and significant influence on the Taxpayer Compliance variable.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"144 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133575317","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 LEVERAGE, AUDIT TENURE, DAN INTELLECTUAL CAPITAL TERHADAP EARNINGS MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN BUMN TAHUN 2015-2019)","authors":"Rahma Suci Ramadani, A. Indra, W. Rizki, Eka Putri","doi":"10.24176/agj.v6i1.7417","DOIUrl":"https://doi.org/10.24176/agj.v6i1.7417","url":null,"abstract":"ABSTRACK This research is expected to obtain empirical evidence of The Effect Of Leverage, Audit Tenure, And Intellectual Capital on Earnings Management. The object of research used in this study is BUMN Companies for the 2015-2019 period. Data was collected using a purposive sampling method and there were 36 companies that meet research criteria. This research is a type of quantitative research. The analysis technique in this research uses multiple regression analysis with program SPSS 25. Based on the statistical test results, it can be concluded that individually the Leverage and Intellectual Capital has a significant positive impact on Earnings Management meanwhile Audit Tenure has no impact on Earnings Management.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120964140","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":"ADOPSI INTEGRATED REPORTING : STRATEGI KORPORASI BERKELANJUTAN MENUJU PENCAPAIAN SDG 2030","authors":"Belinda Azzahra Irwan Putri","doi":"10.24176/agj.v6i1.7370","DOIUrl":"https://doi.org/10.24176/agj.v6i1.7370","url":null,"abstract":"Dewasa ini, krisis lingkungan menginisiasi perusahaan untuk menerapkan Sustainability Accounting sebagai strategi keberlanjutan usahanya. Salah satu indikator penerapan ini adalah tersedianya Integrated Report (Financial Report dan Sustainability Report) periodik perusahaan yang bisa diakses oleh publik. Indonesia telah memulai langkah dengan mewajibkan publikasi Sustainability Report bagi Lembaga Jasa Keuangan, Emiten dan Perusahaan Publik melalui POJK NOMOR 51/2017. Walaupun Sustainability Strategy adalah konsep yang esensial, namun terdapat beberapa kelemahan yang membutuhkan solusi. Karya tulis ini bertujuan untuk menjelaskan esensi dari penerapan Sustainability Strategy di perusahaan. Sehingga perusahaan tidak hanya melaksanakannya sebatas pemenuhan tuntutan pemerintah, melainkan untuk kebermanfaatan perusahaan dalam jangka panjang. Penulis menggunakan pendekatan analisis kualitatif dengan variabel laba per lembar saham dan pertumbuhan harga saham perusahaan di sektor Lembaga Jasa Keuangan, Emiten dan Perusahaan Publik. Penulis juga memaparkan konsep dasar dan menggunakan data sekunder untuk mendukung setiap argumen yang diberikan. Pertama, karya tulis ini akan membuktikan korelasi positif antara penerapan Sustainability Strategy dengan profitabilitas perusahaan di masa depan. Selanjutnya, penulis juga menganalisis kelemahan fundamental dari sistematika Integrated Reporting yang membuatnya sulit untuk dibandingkan antar perusahaan. Maka dari itu, penulis menawarkan suatu standar pengukuran universal yang dapat digunakan oleh pihak eksternal dan internal perusahaan dalam menilai seberapa jauh perusahaan menerapkan Strategi Keberlanjutan-nya. Standar ukuran ini yang nantinya dapat menjadi ajang pembuktian kesanggupan perusahaan untuk mempertahankan keberlangsungan usahanya dalam jangka panjang dan mempengaruhi valuasi masa kininya. Sustainability Strategy merupakan faktor penting dalam keberlangsungan perusahaan secara jangka panjang. Namun, tidak dapat dipungkiri jika Sustainability Strategy yang dicanangkan oleh pemerintah Indonesia masih memiliki beberapa kelemahan. Karya tulis ini diharapkan dapat menjawab tantangan peran akuntan di Indonesia dalam menghadapi revolusi Akuntansi Tradisional menjadi Sustainability Accounting, khususnya dalam optimalisasi skema Integrated Reporting oleh perusahaan.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115255718","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 NILAI TUKAR,SUKU BUNGA DAN JUB TERHADAP IHSG DI BEI(PERIODE 2019-2021)","authors":"Novita Zahro, Deny Yudiantoro","doi":"10.24176/agj.v6i1.7385","DOIUrl":"https://doi.org/10.24176/agj.v6i1.7385","url":null,"abstract":"Pada penelitian mempunyai tujuan guna menganalisis pengaruhnya nilai tukar rupiah,suku bunga dan JUB terhadap Indeks Harga Saham Gabungan di BEI pada periode tahun 2019-2021. Penelitian ini menggunkan metode penelitian analisis regresi linier berganda dan menggunakan data berupa sekunder dan alat bantu yang digunkan dalam uji penelitian ini menggunakan E-views 9. Populasi dan sampel pda penelitian yaitu seluruh data variabel diteliti mulai tahun 2019-2021 di BEI. Hasil penelitian ditunjukkan secara parsial variabel nilai tukar rupiah, suku-bunga dan jumlah uangberedar berpengaruh signifikan terhadap IHSG. Secara simultan yang berpengaruh signifikan terhadap IHSG yaitu nilai tukar, sedangkan suku bunga dan JUB tidak pengaruh signifikan terhadap variabel IHSG. Maka dari itu peneliti mengharapkan bisa dijadikan sebagai pertimmbangan ketika menetapkan strategi atau kebijakan dalam stabilitas nilai-tukar rupiah,suku bunga dan jumlah uang beredar jadi akan memperkuat pengendalian di pasar-saham di Bursa Efek Indonesia. Kata Kunci : nilai tukar,suku bunga,JUB","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117279815","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}