Disclosure: Journal of Accounting and Finance最新文献_第2页

Perkembangan Akuntansi dalam Menghadapi Pesatnya Kemajuan Teknologi 应对快速技术进步的会计发展

Disclosure: Journal of Accounting and Finance Pub Date : 2022-11-20 DOI: 10.29240/disclosure.v2i2.5548

Citra Puspa

引用次数: 0

Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Manajemen Terhadap Kinerja Pegawai 会计信息系统和管理控制系统对员工绩效的影响

Disclosure: Journal of Accounting and Finance Pub Date : 2022-11-20 DOI: 10.29240/disclosure.v2i2.5547

Sri Mulyani Lubis, Sandra Ayu, Wel Hendra

引用次数: 1

Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan CSR terhadap Harga Saham Pada Perusahaan Properti di Bursa Efek Indonesia 2018-2020 金融表现、公司规模和CSR对印尼证券交易所房产价格的影响

Disclosure: Journal of Accounting and Finance Pub Date : 2021-12-31 DOI: 10.29240/disclosure.v1i2.3620

Mar’atus Sholihah, Dwi Ermayanti Susilo

{"title":"Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan CSR terhadap Harga Saham Pada Perusahaan Properti di Bursa Efek Indonesia 2018-2020","authors":"Mar’atus Sholihah, Dwi Ermayanti Susilo","doi":"10.29240/disclosure.v1i2.3620","DOIUrl":"https://doi.org/10.29240/disclosure.v1i2.3620","url":null,"abstract":"This study aims to determine the effect of financial performance, company size and Corporate Social Responsibility on stock prices in property companies listed on the IDX. The population used in this study are property companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection used a purposive sampling method with a total of 12 companies during 2018-2020. The data analysis technique uses multiple linear regression analysis with the SPSS (statistical package for social science) program for windows version 21. Based on the results of partial statistical analysis, it can be concluded that: 1) Financial Performance / Return On Equity (ROE) has no positive effect on stock prices, 2) Company Size has no negative effect on stock prices, 3) CSR there is no negative effect on stock prices in property companies listed on the IDX in 2018-2020 with a coefficient of determination of 0.048 this value means that 4.8% of stock prices during 2018-2020 are influenced by ROE, Size, and CSR while the remaining 95,2% share price is influenced by other variables","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128991688","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

Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi Terhadap Efektivitas Audit Internal dengan Dukungan Manajemen Puncak sebagai Variabel Moderasi 信息技术的利用和能力对内部审计的有效性的影响，并以峰值管理支持为变量

Disclosure: Journal of Accounting and Finance Pub Date : 2021-12-31 DOI: 10.29240/disclosure.v1i2.3684

Idha Azizah, Nurul Fadhilah Farid

引用次数: 0

Implementasi PSAK NO. 106 Akuntansi Musyarakah Pada Produk Pembiayaan Kepemilikan Rumah PSAK实现。106个家庭财产融资产品会计

Disclosure: Journal of Accounting and Finance Pub Date : 2021-12-31 DOI: 10.29240/disclosure.v1i2.3775

Soleha Soleha

引用次数: 0

The Effect Of Corporate Governance And Political Connections On The Application Of Conditional Conservatism (Study On Non-Financial Companies Registered In Indonesian Stock Exchange In 2012-2018) 公司治理和政治关系对条件保守主义运用的影响(2012-2018年印尼证券交易所非金融类上市公司研究)

Disclosure: Journal of Accounting and Finance Pub Date : 2021-09-02 DOI: 10.29240/disclosure.v1i1.3201

Herawansyah Herawansyah, R. Indriani, Nadine Nathasya Sitorus

{"title":"The Effect Of Corporate Governance And Political Connections On The Application Of Conditional Conservatism (Study On Non-Financial Companies Registered In Indonesian Stock Exchange In 2012-2018)","authors":"Herawansyah Herawansyah, R. Indriani, Nadine Nathasya Sitorus","doi":"10.29240/disclosure.v1i1.3201","DOIUrl":"https://doi.org/10.29240/disclosure.v1i1.3201","url":null,"abstract":"This study aimed to examine the effect of corporate governance and political connections on the application of conditional conservatism. The sample in this study are non-financial companies listed on Indonesia Stock Exchange period 2012-2018. The number of samples in this study were 82 non-financial companies. Data analysis was performed with multiple regression analysis. The result of study showed that board of commissioner, audit committee size, audit committee independence, and institutional ownership have an effect on conditional conservatism. This study also has a result that political connections have a negatif influence on conditional conservatism. It means more higher the companies have indicated by political connections, the lower the application of conditional conservatism. Variable board of director, independence commissioner, auditor expertise, the quality of the accounting firm which is proxied by BIG4, and managerial ownership have no effect on conditional conservatism.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122813426","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

Analisis Penerapan SAK ETAP Pada BUMDes Luhur Sepakat Desa Sido Luhur Kabupaten Bengkulu Utara

Disclosure: Journal of Accounting and Finance Pub Date : 2021-09-02 DOI: 10.29240/disclosure.v1i1.2860

Zahrah Indah Ferina, Siti Rozalia, Merri Anitasari

{"title":"Analisis Penerapan SAK ETAP Pada BUMDes Luhur Sepakat Desa Sido Luhur Kabupaten Bengkulu Utara","authors":"Zahrah Indah Ferina, Siti Rozalia, Merri Anitasari","doi":"10.29240/disclosure.v1i1.2860","DOIUrl":"https://doi.org/10.29240/disclosure.v1i1.2860","url":null,"abstract":"The purpose of this study is to examine whether the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in BUMDes Luhur Sepakat financial statements have gone well in accordance with SAK ETAP in which there are balance sheets, income statements, statements of changes in equity, statements of cash flows and records on the financial statements. BUMDes Luhur Sepakat is one of the BUMDes in Padang Jaya District. The initial capital source for the formation of BUMDes comes from the Village Budget (APB desa). To answer the problems regarding the application of financial statements, the data analysis method used in this study is a comparative method by comparing SAK ETAP and BUMDes Luhur Sepakat financial statements. The results of this study showed that the financial report of BUMDes Luhur agreed Sido Luhur Village has not matched the SAK ETAP. Balance sheet and Income statement are made correctly. BUMDes Luhur agreed not to make statements of cash flows, equity changes reports, and records of financial statements. The reporting of financial information continues to be done routinely, and the caretaker BUMDes Luhur agreed already accountable for the financial report with the deliberation to the community at the end of the year.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130509766","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

Analisis Pengaruh Aspek Keperilakuan Terhadap Sistem Informasi Akuntansi 分析会计信息系统行为方面的影响

Disclosure: Journal of Accounting and Finance Pub Date : 2021-09-02 DOI: 10.29240/disclosure.v1i1.2937

Emilda Sulastri

{"title":"Analisis Pengaruh Aspek Keperilakuan Terhadap Sistem Informasi Akuntansi","authors":"Emilda Sulastri","doi":"10.29240/disclosure.v1i1.2937","DOIUrl":"https://doi.org/10.29240/disclosure.v1i1.2937","url":null,"abstract":"The purpose of this study was to analyze the behavioral aspects of the accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch is a service company engaged in banking, especially in the automotive financing sector.The purpose of this study was to analyze the behavioral aspects of the accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch is a service company engaged in banking, especially in the automotive financing sector.From hypothesis testing, it is found that behavioral aspects (behavior, motivation, perception) have no significant effect on the accounting information system run by the company.In this study, attitudes have no significant effect on the accounting information system because employees do their work in accordance with applicable rules so that behavior is classified as good. Motivation also has no significant effect on accounting information systems. This shows that the company''s management has motivated employees in the form of rewards or moral support. Perception also has no significant effect on the existing accounting information system at Pt. Mandiri Tunas Finance Bengkulu branch. This is because the way of thinking, tasks and work done by employees is good.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130741402","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

Efek Pemilu Presiden Terhadap Volume Perdagangan Saham di Pasar Modal Indonesia 总统选举对印尼资本市场大量股票交易的影响

Disclosure: Journal of Accounting and Finance Pub Date : 2021-09-02 DOI: 10.29240/disclosure.v1i1.2938

Citra Puspa Permata, M. Ghoni

引用次数: 2

Implementasi Konsep Bagi Hasil Produk Pembiayaan Ditinjau Dari Fatwa DSN-MUI Nomor 14 DAN 15 Tahun 2000 (Study Kasus Bank Syariah Mandiri KCP Curup) 2000年“Fatwa DSN-MUI”的融资产品的实施(案例研究:伊斯兰银行自动KCP Curup)

Disclosure: Journal of Accounting and Finance Pub Date : 2021-09-02 DOI: 10.29240/disclosure.v1i1.2932

Ranaswijaya Ranaswijaya

{"title":"Implementasi Konsep Bagi Hasil Produk Pembiayaan Ditinjau Dari Fatwa DSN-MUI Nomor 14 DAN 15 Tahun 2000 (Study Kasus Bank Syariah Mandiri KCP Curup)","authors":"Ranaswijaya Ranaswijaya","doi":"10.29240/disclosure.v1i1.2932","DOIUrl":"https://doi.org/10.29240/disclosure.v1i1.2932","url":null,"abstract":"The purpose of this study is to find out how to apply the concept of profit sharing to financing products at Bank Syari'ah Mandiri KCP Curup which includes financial administration records which will be analyzed with DSN fatwa no. 14/DSN-MUI/IX/2000 and the profit-sharing method analyzed by DSN fatwa no. 15/DSN-MUI/IX/2000. This research is a field research with a qualitative descriptive approach. The main data source of this research comes from field data by collecting data from informants. The results showed that the profit sharing at Bank Syari'ah Mandiri KCP Curup was applied to Chanelling financing and Revolving Fund Financing. In terms of recording financial administration, when the transaction is related to bank disbursements the method used is accrual basis while when the transaction is related to bank receipts the method used is cash basis. This is in accordance with DSN fatwa no. 14/DSN-MUI/IX/2000. Chanelling financing method used is revenue sharing and Revolving Fund Financing cannot be classified into profit sharing or revenue sharing, the determination of the amount of bank profit is based on the use of capital by customers each month as seen from customer account mutations so that it is not relevant to DSN fatwa no. 15/DSN-MUI/IX/2000.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"230 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116320615","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