Studi Akuntansi, Keuangan, dan Manajemen最新文献

{"title":"Pengaruh Gender Diversity of Signing Auditors terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021","authors":"Titania Febiola, Istianingsih Istianingsih, Aloysius Harry Mukti","doi":"10.35912/sakman.v3i1.2304","DOIUrl":"https://doi.org/10.35912/sakman.v3i1.2304","url":null,"abstract":"Purpose: This study aims to test whether there is an effect of gender diversity of signing auditors on audit quality in consumer cyclical sector companies listed on the Indonesia Stock Exchange in 2019-2021. Methodology: The variables used in this study are audit quality as the dependent variable, gender diversity of signing auditors as the independent variable, and company size, leverage, and inventory as control variables. The data analysis method used in this research is descriptive statistical analysis, classical assumption test, and multiple linear regression test. The results of the study show that gender diversity of signing auditors has no effect on audit quality as measured by earnings management. Firm size has a positive effect on audit quality, leverage has no effect on audit quality and inventory has a positive effect on audit quality. Results: The results of this study are used case diagrams and class diagrams for modeling online queuing systems for patient visits in Puskesmas. It can be used during the application program development and implementation stage of an online queuing system for outpatient visits in Puskesmas. Limitations: This research whose data were obtained from the Indonesia Stock Exchange with a total oobservationsof 87 years of companies.","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"75 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139359554","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 Firm Size, Subsidiaries, Auditor Size, Loyalitas, dan External Audit Report Lag terhadap Audit Fee: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020","authors":"Candra Indriyanti Putro, Noer Sasongko","doi":"10.35912/sakman.v3i1.1094","DOIUrl":"https://doi.org/10.35912/sakman.v3i1.1094","url":null,"abstract":"Purpose: This study aims to analyze the effect of firm size, subsidiaries, auditor size, loyalty, and external audit report lag on audit fees in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Methodology/approach: The population of this study are manufacturing companies listed on the IDX with an observation period of 2018-2020. The research sample consisted of 30 companies from 56 saturated samples determined by purposive sampling technique. The data analysis technique used is multiple linear regression with the help of the SPSS program. Results/findings: The results of the study concluded that partially firm size, auditor size, and loyalty variables affect the audit fee. Meanwhile, the variables of subsidiaries and external audit report lag have no effect on audit fees for manufacturing companies listed on the Indonesia Stock Exchange. Limitation: in manufacturing companies in the consumer goods industry sector only. The limitation of this research is that the research object is not extensive, only exists, so a small sample is obtained. Contribution: This research is useful as information material and for regulators' considerations to provide clearer regulations and explanations related to the determination of audit fees, so that the information obtained is transparent so that it makes it easier for investors to make decisions. It is hoped that with regulations and supervision regarding the amount of the audit fee, relevant information can be obtained.","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139359368","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 Kebijakan Dampak Penyesuaian Harga BBM Bersubsidi untuk Nelayan","authors":"Iluh Yuliarti, Restiana Panggabean, Habibah Lailatul Farida, Arifin Sutomo Gulo","doi":"10.35912/sakman.v3i1.1667","DOIUrl":"https://doi.org/10.35912/sakman.v3i1.1667","url":null,"abstract":"Purpose: The purpose of this research was conducted in order to be able to immediately respond to the policy impact of the increase in fuel prices and to compare fuel prices before and after the stipulation of a fuel price increase. Methodology: The research method used in this research is qualitative research. The data used in this study are primary and secondary data. Secondary data was obtained according to respondents/research samples which were purposively influenced (purposive sampling) including: fishermen in various types of vessels of various sizes. Secondary data was obtained according to research reports, study reports, and data from various related agencies. The data is tabulated and then analyzed narratively and then presented in the form of tables. Results: The results of the study explained that the adjustment of fuel prices had a very large influence on operational costs and business profits. Across all ship sizes, an increase in fuel prices will increase the cost of operating a business or reduce the profitability of a business. Changes in fuel prices, especially diesel fuel, have positive or negative effects on business people, especially fishermen, a decrease in fuel prices has the potential to increase the level of profit received or vice versa, an increase in fuel has the potential to reduce business profit levels. Limitation: The drawbacks of this research are the limited time in searching for primary data in this study, and also the limitations of the place in conducting this research, the place for conducting this research is only done in one place. Contribution: The results obtained through this research can be used as a government consideration in making decisions and can also be used as a reference for future research.","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139359469","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 Fundamental untuk Menilai Saham dengan Metode Valuasi Relatif terhadap Keputusan Investasi","authors":"C. Gunawan, Nesti Hapsari","doi":"10.35912/sakman.v3i1.2285","DOIUrl":"https://doi.org/10.35912/sakman.v3i1.2285","url":null,"abstract":"Purpose: The purpose of this study is to determine the condition of a food and beverage company's stock price in an undervalued (cheap) or overvalued (expensive) position so that it can make investment decisions. Research methodology: This research methodology uses a quantitative descriptive method. The sampling technique used was purposive sampling based on criteria. Then obtained eight research samples including CEKA, ICBP, INDF, MYOR, ROTI, SKLT, ULTJ, and DLTA. For data collection techniques in this study using the documentation method and data analysis was performed manually using Microsoft Excel. Results: The results of stock valuation using the PER, PBV and PSR methods on average show that the company is in overvalued condition, including ICBP, MYOR, ROTI, ULTJ, SKLT and DLTA shares, so a good investment decision is to sell. Meanwhile, shares of CEKA and INDF companies have an average calculated value of undervalued (cheap) so the right investment decision is to buy these shares. Limitations: This study only uses six financial ratio scales to see company performance and share valuation using only relative valuation methods such as PER, PBV and PSR. Contribution: This research can be a good reference source for investors in making investment decisions, especially those who want to invest their funds in stocks. In addition, the company is expected to be able to provide evaluation information on the company's financial performance. So it can bring potential investors to invest and gain loyalty to the company.","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"75 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139359341","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":"Peningkatan Literasi Keuangan dan Kepedulian Ekonomi Anak berbasis Pretend Play bagi Orang Tua","authors":"Akhmad Suyono, N. Nurhuda, M. Sari","doi":"10.35912/sakman.v3i1.2252","DOIUrl":"https://doi.org/10.35912/sakman.v3i1.2252","url":null,"abstract":"Purpose: The level of financial literacy of the Indonesian people is still relatively low, making it necessary for citizens to have an increase in financial literacy. This is especially so for children, because this consumptive behavior is starting to be imitated by children along with the increasing number of advertisements on TV and social media. This community service activity (PKM) aims to provide financial literacy assistance to young children by using the pretend play method which is very appropriate for the stages of early childhood development in order to increase the habit of saving money Methodology: This activity was carried out using mentoring and socialization methods as well as a grand launching of books and financial literacy media Result: The event ran smoothly and was full of appreciation from the participants who attended. The context of play makes children happy in learning activities which will have an impact on increasing children's interest in learning. So, with an increase in children's interest in learning, it is hoped that the child's initiative will emerge in carrying out activities related to what is being studied. Limitations: Teach children to love saving Contribution: Parents are able to understand how important financial literacy is for early childhood and know the pretend play learning method in teaching financial literacy to children. In addition, this assistance can increase efforts to like to save in early childhood","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139359327","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 Modal Usaha, Tenaga Kerja dan Lama Usaha terhadap Pendapatan Sentra Tahu di Desa Ledok Kulon Kecamatan Bojonegoro","authors":"Etha Lorenza Grendwipradita, Muhammad Yasin","doi":"10.35912/sakman.v3i1.2303","DOIUrl":"https://doi.org/10.35912/sakman.v3i1.2303","url":null,"abstract":"Purpose: The purpose of this study is that there is an influence of business capital, labor, and length of business on the income of the tofu center business in Ledok Kulon Village, Bojonegoro Regency. Methodology: This study uses quantitative methods with data collection techniques of questionnaires, interviews, and documentation. The method used is multiple linear regression analysis, determination analysis (R2), and hypothesis testing. This data collection technique was carried out by distributing questionnaires to 38 respondents, namely the Tofu Industry in Ledok Kulon Village, Bojonegoro Regency. Result: The results of this study indicate that it is partially significant, namely (1) business capital (X1) has a positive and significant effect on Tofu Sentra income which shows a Tcount value of 13.084 with a significance value of 0.000 and (2) Length of Business (X3) has a positive and significant effect on income the tofu center shows a Tcount value of 2.298 with a significant value of 0.28 while the variable (3) Labor (X2) has a positive but not significant effect on the income of the tofu business center which shows a Tcount value of 1.096 and a significance value of 0.281. Analysis of the coefficient of determination shows a value of 0.940 which means that the independent variables of company capital, labor and length of business have an influence of 94.0% on the income of the dependent variable, and the remainder reaches 6%. explained by other variables outside the research model of the audit fee, relevant information can be obtained.","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"64 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139359511","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 Kinerja Keuangan Menggunakan Rasio Likuiditas, Solvabilitas, dan Aktivitas pada Badan Usaha Milik Desa (Bum Desa) Tridadi Makmur Tahun 2018-2020","authors":"Sutarni Sutarni, Putri Natalia Maharati","doi":"10.35912/sakman.v2i2.1613","DOIUrl":"https://doi.org/10.35912/sakman.v2i2.1613","url":null,"abstract":"Abstract: Purpose: This study aims to analyze the financial performance of Tridadi Makmur Village-Owned Enterprises (BUM Desa) in 2018-2020 using financial ratios in the form of liquidity, solvency, and activity ratios. The research method used is a quantitative descriptive method, using secondary data in the form of financial statements from the Tridadi Makmur Village BUM. Methodology: The sample in this study is Tridadi Makmur's balance sheet and income statement (BUM Desa) for the 2018-2020 period which was carried out using the purposive sampling, data acquisition technique that is by using the method of documentation, interviews, and literature study. method.The data analysis method used is descriptive analysis techniques. Results: The financial performance of Tridadi Makmur Village BUM from 2018 to 2020 based on the current ratio analysis resulted in a very good figure of 210.6%. Based on the results of the quick ratio analysis analysis, it produced a fairly good figure with an average of 167.2%. Based on the results of the cash ratio analysis analysis, it produces a figure that is categorized as bad, namely with an average of 35.0%. Based on the results of the analysis of the debt to asset ratio analysis, it produces a very good figure, namely with an average of 25.5%. Based on the results of the analysis of the debt to equity ratio analysis, it produces a very good categorized figure, namely with an average of 34.3%. Based on the results of the analysis of the debt to equity ratio analysis, it produces a very good categorized figure, namely with an average of 34.3%. Based on the results of the analysis of the total asset turnover ratio (total asset turnover) produced a figure that was categorized as bad, namely with an average of 0.64 times. Limititaions: This study found that from various financial ratio analyzes used, the debt-to-asset ratio and debt-to-equity ratio were categorized as being in a very good position compared to the total asset turnover ratio ( total asset turnover). Contribution: This research is expected to increase knowledge about how village-owned enterprises (BUM Desa) in particular can improve governance and how to manage finances according to the type of business being run. Keywords: 1. Financial Performance 2. Financial Performance Analysis 3. Liquidity Ratio 4. Solvency Ratio 5. Activity Ratio","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116055559","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 Beban Pajak Kini, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba","authors":"Fadhila Septianingrum, Damayanti Damayanti, M. Maryani","doi":"10.35912/sakman.v2i1.1429","DOIUrl":"https://doi.org/10.35912/sakman.v2i1.1429","url":null,"abstract":"Abstract: Purpose : This study aied to determine the influence of current tax expense, defffered tax expense and deffered tax asset on earnings management. Research Methodology : The research uses quantitative research method. This study used secondary data from annual reports of consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2019 and the total was 15 companies. The data analyzed using multiple linear regression model with help of software SPSS version 22,0. Result : The result of this study are current tax expense has negatif effect toward earnings manageent, deffered tax expense has positif effect towards earnings management, deffered tax asset does not have effect toward earnings management, current tax expense, deffered tax expense and defferd tax asset simultaneously have positif effect towards earnings management. Limitation : This reseach’s limitations are the short research period and only use consumer goods sector in manufacturing companies as a sample. Contribution : The result obtained can be used for investors consideration when making investment decisions and can be used as references for further research. Keywords: 1. Current tax expense 2. deffered tax expense 3. deffered tax asset","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132655537","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 Kinerja Keuangan dan Nilai Pasar terhadap Harga Saham: Studi pada Perusahaan yang Secara Konsisten Terdaftar sebagai Indeks LQ45 Selama 2020-2021","authors":"Amalia Savitri, D. Pinem","doi":"10.35912/sakman.v2i1.1651","DOIUrl":"https://doi.org/10.35912/sakman.v2i1.1651","url":null,"abstract":"Abstract: Purpose: Assessment of the company's financial performance often uses financial ratios, because financial ratios can provide information on the company's past and current financial condition. Information about financial performance has quite an effect on stock prices because it can provide an overview of the condition of the company as a whole, not only in terms of profit but in terms of assets, debt, capital, and others. This study aims to examine and analyze the effect of financial performance as assessed by Profitability, Liquidity, Solvency, and Market Value, effect on Stock Prices, because there are differences between actual and theoretical data, and there are research gaps in previous studies. The objects of this study are companies listed on the LQ 45 in the 2020-2021 period by disclosing and presenting the required data consistently registered as the LQ45 Index during the 2020-2021 period. Method: used in selecting objects in this study was purposive sampling involving 40 LQ 45 companies listed on the Indonesia Stock Exchange. The data used was panel data regression, and the Chow and Hausman tests were used to select the best test model. Result: The results showed that based on the t-test the results were obtained: the financial performance variables assessed using Profitability, Liquidity and Solvency had no effect on Stock Prices where sig > 0.05 and Market Value Variables had an effect on Stock Prices because sig < 0.005. Contribution: This information is needed by potential investors because the decision to invest requires a thorough analysis to avoid losses. Keywords: 1. Stock Price 2. Profitability 3. Liquidity 4. Leverage 5. Market Value","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"130 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132561456","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 Komisaris Independen, Karakter Eksekutif, Profitabiltas dan Ukuran Perusahaan terhadap Tax Avoidance","authors":"Tagor Darius Sidauruk, N. Putri","doi":"10.35912/sakman.v2i1.1498","DOIUrl":"https://doi.org/10.35912/sakman.v2i1.1498","url":null,"abstract":"Abstract: Purpose: This study aims to determine the effect of independent commissioner, executive character, profitability and company size on tax avoidance. Method: The sample of this study uses mining sector companies listed on the indonesia stock exchange (IDX) for the period 2017-2020. The sample determination uses purposive sampling method, so that this study obtains a final sample of 44 companies. Result: This study finds that independent commissioner, profitability has a positive effect on tax avoidance and company size has a negative effect on tax avoidance. While the executive character has no effect on tax avoidance. Limitations: This study found that independent commissioners, executive character, profitability and company size can only affect tax avoidance by 37,4 percent. This condition indicates that there are other variables that can affect tax avoidance, but are not included in this study. In addition, this study is limited to using a sample of 44 companies in the mining sector listed on the IDX. Contribution: This research is expected to be able to increase knowledge about tax avoidance in Indonesia, and provide isight in detecting tax avoidance practices in the mining sector. This study also contributes to managerial implications, where tax avoidance actions taken must remain in accordance with applicable regulations. Keywords: 1. Komisaris Independen 2. Karakter Eksekutif 3. Profitabilitas 4. Ukuran Perusahaan 5. Tax Avoidance","PeriodicalId":446287,"journal":{"name":"Studi Akuntansi, Keuangan, dan Manajemen","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123715595","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}