{"title":"Pengaruh Kinerja Lingkungan Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan","authors":"Yuniep Mujati Suaidah, Citra Ayuprilia Kartini Putri","doi":"10.26533/JAD.V3I2.666","DOIUrl":"https://doi.org/10.26533/JAD.V3I2.666","url":null,"abstract":"Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh kinerja Lingkungan dan Corporate Social Responsibility terhadap kinerja keuangan, Penelitian ini menggunakan metode kuantitatif Data yang digunakan merupakan data sekunder yaitu data yang diperoleh berasal dari laporan tahunan dan keuangan yang telah dipublikasikan dan terdaftar di BEI periode 2015-2019. Analisis Regresi Linier Berganda Berdasarkan hasil pengujian dan pembahasan pada bagian sebelumnya, maka dapat disimpulkan bahwa, Maka dapat disimpulkan bahwa Kinerja Lingkungan berpengaruh positif signifikan terhadap Kinerja Keuangan Perusahaan, Maka dapat disimpulkan bahwa Corporate Social Responsibility berpengaruh negatif signifikan terhadap Kinerja Keuangan Perusahaan yang dirusakkan dengan return on equity.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"482 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130456579","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 Related Party Transaction Terhadap Kinerja Perusahaan","authors":"Dwi Ermayanti Susilo, Dyah Ayu Langening Tyas","doi":"10.26533/JAD.V3I2.690","DOIUrl":"https://doi.org/10.26533/JAD.V3I2.690","url":null,"abstract":"This study aims to determine the effect of related party transactions on company performance in food and beverages companies listed on the Indonesia Stock Exchange 2015 - 2019. The population of this study are food and beverages companies listed on the Indonesia Stock Exchange 2015-2019. Sample selection through Purpose Sampling was selected by 6 companies with the criteria as the research sample so that the observation data amounted to 27. The data analysis technique used in this study is multiple linear regression. The results of this study indicate that Sales of Related Parties have a positive and significant effect, indicated by the t value of 12,798 and the sig value of 0,000; Purchases of related parties have no effect, indicated by the t value of -8,092 and a sig value of 0,000.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133504040","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":"Kinerja Lingkungan dan Corporate Social Responsibility Mempengaruhi Profitabilitas Perusahaan","authors":"L. Shofia, Nur Anisah","doi":"10.26533/JAD.V3I2.678","DOIUrl":"https://doi.org/10.26533/JAD.V3I2.678","url":null,"abstract":"This study aims to examine the effect of environmental performance and corporate social responsibility on profitability in manufacturing companies listed on the Indonesian stock exchange in 2016-2019. Environmental performance is measured by the PROPER rating, corporate social responsibility is measured by the ratio of the number of items disclosed by the company with the number of items GRI-G4, profitability is proxied using the Net Profit Margin. formula. This type of research is quantitative. The population in this study were 182 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. Based on predetermined criteria, 16 company samples were selected with an observation period of 4 years. Hypothesis testing in this study uses multiple regression analysis techniques. The results of this study indicate that environmental performance, corporate social responsibility have a significant positive effect on profitability.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126207864","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":"Menganalisis Nilai IHSG Beserta Faktor-Faktor Yang Mempengaruhi Di Era Pandemik Covid-19","authors":"Halwa Annisa Khoiri, Emylia Arghawaty","doi":"10.26533/JAD.V3I2.677","DOIUrl":"https://doi.org/10.26533/JAD.V3I2.677","url":null,"abstract":"The Covid 19 caused instability in the Indonesian economic. One of the benchmarks is fluctuations of IHSG which dropped significantly when the PSBB began to take effect. According to the previous research, fluctuations of IHSG were influenced by the price of gold, the exchange rate of the IDR against the USD, and the Dow Jones Industrial Average (DJIA). The data used in this research are daily data during the Covid 19 in Indonesia from March to June. The results obtained that all of these factors significantly influence the fluctuation of IHSG. By using four factors, it is able to explain the variation of IHSG fluctuation of 63.9%.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124334545","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":"Membandingkan Akurasi Financial Distress Berbasis Model Peramalan Kebangkrutan","authors":"Langgeng Prasetyo Utomo","doi":"10.26533/JAD.V3I1.548","DOIUrl":"https://doi.org/10.26533/JAD.V3I1.548","url":null,"abstract":"This study aims to determine the differences between the Altman Model, the Zmijewski Model, the Springate Model and the Grover Model in predicting bankruptcy in companies that experienced losses in a row from 2013 to 2018. In this study, the sample technique used was purposive sampling by taking 24 samples of companies that suffered losses for two years in a row in the observation year were obtained. The analysis method used is One Way Anova. The results of this study indicate that the Altman Model, the Zmijewski Model, the Springate Model and the Grover Model differ in predicting company bankruptcy. Based on the Post-Hoc test and manual accuracy calculation shows that among the four models in this study","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133192545","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}
Desy Veronika, Elim Lisianda, Veren Iphone, Mohd. Nawi Purba
{"title":"Pengaruh Profitabitas, Likuiditas dan Struktur Aktiva terhadap Struktur Modal","authors":"Desy Veronika, Elim Lisianda, Veren Iphone, Mohd. Nawi Purba","doi":"10.26533/JAD.V3I1.521","DOIUrl":"https://doi.org/10.26533/JAD.V3I1.521","url":null,"abstract":"Rasio yang digunakan dalam penelitian ini adalah Profitabilitas, Likuiditas dan Struktur Aktiva. Metode yang digunakan adalah penelitian. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi dan pengumpulan data sekunder dari laporan keuangan perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2014 – 2017. Sampel 22 perusahaan Consumer Goods dengan 4 periode penelitian total 88 observasi. Model analisis dalam penelitian ini adalah regresi linear berganda dengan menggunakan program SPSS. Pengujian data dilakukan dengan uji asumsi klasik, uji koefisien determinasi, uji F, uji T dan uji gletser. Kesimpulan dari hasil penelitian ini secara parsial Profitabilitas tidak berpengaruh terhadap Struktur Modal. Likuiditas dan Struktur Aktiva berpengaruh terhadap Struktur Modal sedangkan secara simultan Profitabilitas, Likuiditas dan Struktur Aktiva berpengaruh terhadap Struktur Modal. Hasil pengujian Koefisien Determinasi diperoleh Koefiesien Determinasi R Square sebesar 22%. Hal ini berarti 88% struktur modal dapat dijelaskan oleh variasi dari ketiga variabel independen, yaitu profitabilitas, likuiditas dan struktur aktiva, sedangkan (100% - 88% = 22%) dijelaskan oleh faktor-faktor lain yang tidak diteliti","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130734960","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 Nilai Perusahaan Dengan Model Rasio Tobin’s Q","authors":"Jauza Dzahabiyya, Dicky Jhoansyah, R. Danial","doi":"10.26533/JAD.V3I1.520","DOIUrl":"https://doi.org/10.26533/JAD.V3I1.520","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui nilai perusahaan pada PT.Indosat Tbk, PT.Telekomunikasi Indonesia Tbk dan PT. Smartfren Telcom Tbk periode 2016 - 2018 dengan memperhitungkan pengelolaan aset yang dimiliki perusahaan. metode yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Teknik analisis data yang digunakan dalam penelitian ini menggunakan rasio nilai perusahaan Tobin’s Q. Hasil penelitian menunjukan pada PT.Indosat Tbk periode 2016 – 2017 nilai Q > 1 artinya pengelolaan aset padaperusahaan berhasil dan saham overvalued sedangkan periode 2018 nilai Q < 1 artinya pengelolaan aset gagal dan saham undervalued. Pada PT.Telekomunikasi Indonesia Tbk periode 2016 – 2018 nilai Q > 1 artinya pengelolaan aset berhasil dan sahan overvalued. Pada PT Smartfren Telcom Tbk periode 2016 – 2018 nilai Q < 1 artinya pengelolaan aset gagal dan saham undervalued. Diantara perusahaan tersebut yang memiliki nilai Q paling baik adalah PT.Telekomunikasi Indonesia Tbk. Nilai Q dalam kondisi overvalued artinya perusahaan memiliki nilai perusahaan yang baik.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127792715","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 Current Rasio Dan Debt To Equity Ratio Terhadap Harga Saham Perusahaan Otomotif","authors":"Dian Nur Indah Sari","doi":"10.26533/JAD.V3I1.522","DOIUrl":"https://doi.org/10.26533/JAD.V3I1.522","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh Current Rasio Dan Debt To Equity Ratio terhadap Harga Saham Perusahaan Industri Otomotif terdaftar di Bursa Efek Indonesia Periode 2016 – 2019. Objek penelitian adalah perusahaan industri otomotif yang terdaftar di Bursa Efek Indonesia periode 2016-2019 antara lain Astra Agro Lestari Tbk, Astra Grapia Tbk, Astra International Tbk, Astra Otoparts Tbk. Teknik analisis data dalam penelitian ini adalah teknik analisis kuantitatif. Data analisis adalah laporan keuangan (Laba Rugi dan Neraca) Perusahaan Industri Otomotif periode 2016-2019. Alat analisis yang digunakan adalah uji asumsi klasik dan dilanjutkan dengan analisis regresi linier berganda. Kesimpulan dari penelitian ini sebagai berikut Variabel Current Ratio (X1) berpengaruh negatif dan tidak signifikan terhadap variabel Harga Saham (Y). Variabel Debt to Equity Ratio (X2) berpengaruh negatif dan tidak signifikan terhadap variabel Harga Saham (Y). Variabel Current Ratio (X1) dan Debt to Equity Ratio (X2) secara simultan berpengaruh negatif dan tidak signifikan terhadap variabel Harga Saham (Y).","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123836212","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 Corporate Social Responsibility Terhadap Stock Return","authors":"S. Suprapto, D. Susilo","doi":"10.26533/JAD.V3I1.509","DOIUrl":"https://doi.org/10.26533/JAD.V3I1.509","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui apakah Corporate Social Responsibility (CSR) berpengaruh positif terhadap stock return. Penelitian ini berupa penelitian kuantitatif yang melakukan pengujian hipotesis mengenai pengaruh Corporate Social Responsibility CSR terhadap Stock Return pada perusahaan manufaktur sub sektor plastik dan kemasan yang terdaftar di Bursa Efek Indonesia (BEI). Metode yang digunakan dalam pemilihan sampel adalah metode purposive sampling. Hasilnya menujukan Corporate Social Responsibility tidak berpengaruh positif terhadap Stock Return pada perusahaan manufaktur sub sektor plastik dan kemasan yang terdaftar di Bursa Efek Indonesia","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124685175","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 Penerapan International Financial Reporting Standards Bagi Usaha Mikro Kecil Menengah","authors":"Kezia Amelia Hidayat, I. Kristianti","doi":"10.26533/JAD.V3I1.506","DOIUrl":"https://doi.org/10.26533/JAD.V3I1.506","url":null,"abstract":"Usaha ekonomi produktif berdiri sendiri, yang dilakukan perseorangan atau badan usaha yang bukan merupakan anak perusahaan, dikuasai atau menjadi bagian baik langsung dan tidak langsung berikut merupakan pengertian dari Usaha Mikro Kecil Menengah (UMKM). UMKM adalah salah satu cara yang sangat efektif untuk mengurangi angka kemiskinan dan pengangguran di Indonesia. Dalam penelitian ini, penulis mengambil sample pada UMKM Kota Magelang dengan menggunakan metode kualitatif. Peneliti mengambil tiga objek UMKM yang berbeda, terdapat UMKM Sigaret Melawan, UMKM Kripik Tempe Bunga Kantil dan UMKM Kerajinan Tangan tas souvernir DAR. Dari hasil penelitian dari ketiga objek dapat disimpulkan bahwa pencatatan menggunakan IFRS memiliki kelebihan dan kekuarangan, serta tidak semua UMKM dapat mengaplikasikan standar IFRS bagi usahanya.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115606467","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}