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THE ROLE OF CASH HOLDING IN INCREASING FIRM VALUE 现金持有在增加公司价值中的作用
Jurnal Riset Akuntansi Kontemporer Pub Date : 2020-10-28 DOI: 10.23969/jrak.v12i2.3193
L. M. Ifada, M. Indriastuti, R. Hanafi
{"title":"THE ROLE OF CASH HOLDING IN INCREASING FIRM VALUE","authors":"L. M. Ifada, M. Indriastuti, R. Hanafi","doi":"10.23969/jrak.v12i2.3193","DOIUrl":"https://doi.org/10.23969/jrak.v12i2.3193","url":null,"abstract":"This study aims to examine the role of cash holding in mediating the effect of leverage on firm value. The object of this research is 423 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used in this research is purposive sampling, with the criteria of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, publishing financial reports, and having complete data related to research variables so that a sample of 124 manufacturing companies was obtained. The analysis technique used in this research multiple linear regression analysis and path analysis. The results showed that leverage had a significant negative effect on cash holding and cash holding had a significant positive effect on firm value. Leverage has no significant positive effect on firm value. Cash holding is not able to mediate the effect of leverage on firm value.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45639569","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: 7
PARTISIPASI, TRANSPARANSI DAN AKUNTABILITAS PERENCANAAN DAN PENGANGGARAN DANA DESA 世界范围内的参与、透明度以及规划和授权活动
Jurnal Riset Akuntansi Kontemporer Pub Date : 2020-10-28 DOI: 10.23969/jrak.v12i2.3113
Erna Hendrawati, M. Pramudianti
{"title":"PARTISIPASI, TRANSPARANSI DAN AKUNTABILITAS PERENCANAAN DAN PENGANGGARAN DANA DESA","authors":"Erna Hendrawati, M. Pramudianti","doi":"10.23969/jrak.v12i2.3113","DOIUrl":"https://doi.org/10.23969/jrak.v12i2.3113","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan partisipasi, transparansi dan akuntabilitas dalam perencanaan dan penganggaran dana desa. Teknik Pengumpulan data dengan observasi, wawancara dan dokumentasi. Responden penelitian ini adalah perangkat desa, BPD dan perwakilan masyarakat di desa Setro, kecamatan Menganti Gresik. Teknik pengolahan data dengan editing, interprestasi. Partisipasi RPJMDesa dan RKPDesa, musyawarah perencanaan pembangunan desa melibatkan perangkat desa, BPD, LPMD, tokoh masyarakat, organisasi kemasyarakatan, RT,RW, kepala dusun. Transparansi, adanya mekanisme dan akses masyarakat dalam penyampaian pendapat, mengajukan tanggapan, kritik terhadap pemerintahan desa, keterbukaan dokumen RKPDesa Setro sebagai dasar penyusunan APBDesa. Akuntanbilitas, RPJMDesa sebagai acuan dan arah perencanaan penyusunan RKPDesa, dokumen RKPDesa sebagai dasar penyusunan APBDesa. Bentuk partisipasi APBDesa Setro tahun 2017, musyawarah antara tim Penyusun APBDesa dengan BPD, LPMD sebaggai perwakilan masyarakat. Transparansi APBDesa Setro, dibuat banner informasi tentang APBDesa desa Setro tahun 2017 di lokasi pelaksanaan program pembangunan, Akuntabilitas APBDesa Setro, penyusunan laporan pertanggungjawaban sebagai bentuk pertanggungjawaban penggunaan dana.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48408337","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: 9
ARUS KAS OPERASI, LEVERAGE, SALES GROWTH TERHADAP FINANCIAL DISTRESS 在经营、杠杆、销售增长和财务困境之前，我们都知道这一点
Jurnal Riset Akuntansi Kontemporer Pub Date : 2020-10-28 DOI: 10.23969/jrak.v12i2.3039
Melsa Aninda Fitri, Vaya Juliana Dillak
{"title":"ARUS KAS OPERASI, LEVERAGE, SALES GROWTH TERHADAP FINANCIAL DISTRESS","authors":"Melsa Aninda Fitri, Vaya Juliana Dillak","doi":"10.23969/jrak.v12i2.3039","DOIUrl":"https://doi.org/10.23969/jrak.v12i2.3039","url":null,"abstract":"The purpose of this study is to determine how the influence of operating cash flow, leverage and sales growth ratios on the occurrence of financial distress. The research method used in this study is a quantitative method. While the data collection techniques used in this study are purposive sampling. The population in this study is the textile and garment subsector companies listed on the Indonesia Stock Exchange in 2015-2018 as many as 14 companies with observational data of 56 samples. This study uses panel data regression analysis techniques. Simultaneous variable operating cash flow, leverage, and sales growth have a significant effect on financial distress. And then, leverage has a significant effect on financial distress. While the operating cash flow and sales growth partially did not have significant effect on financial distress.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43548813","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: 5
ACTIVITY BASED COSTING DAN SUPPLY CHAIN MANAGEMENT TERHADAP KEUNGGULAN BERSAING 基于活动的成本核算与供应链管理相结合
Jurnal Riset Akuntansi Kontemporer Pub Date : 2020-10-28 DOI: 10.23969/jrak.v12i2.2955
R. Sundari, Yanisa Zahra
{"title":"ACTIVITY BASED COSTING DAN SUPPLY CHAIN MANAGEMENT TERHADAP KEUNGGULAN BERSAING","authors":"R. Sundari, Yanisa Zahra","doi":"10.23969/jrak.v12i2.2955","DOIUrl":"https://doi.org/10.23969/jrak.v12i2.2955","url":null,"abstract":"Indonesia’s agribusiness industry is lagging behind other countries. The factors that influence this are the inaccessibility of the price of agribusiness products and the inefficient logistics activities that occur in the supply chain. Based on these problems, researchers are interested in examining how activity-based costs and supply chain management influence the competitive advantage of PT Perkebunan Nusantara VIII. This study uses the formulation of an associative problem in the form of a causal relationship with the use of a questionnaire. The population and research sample are employees who are in the management line. The analysis technique used are correlation, multiple regression, and determination coefficient analysis. The results showed a significant influence between activity-based costs and supply chain management on competitive advantage at PT. Perkebunan Nusantara VIII either simultaneously or partially.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44681358","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
Vol 12 No 2 (2020): Edisi Oktober 第12卷第2期（2020）：Edisi十月
Jurnal Riset Akuntansi Kontemporer Pub Date : 2020-10-28 DOI: 10.23969/jrak.v12i2
{"title":"Vol 12 No 2 (2020): Edisi Oktober","authors":"","doi":"10.23969/jrak.v12i2","DOIUrl":"https://doi.org/10.23969/jrak.v12i2","url":null,"abstract":"","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47609940","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
EVALUASI PENGENDALIAN PENJUALAN PRODUK PLASTIK UNTUK MENGURANGI KERUGIAN 塑料制品供应评价
Jurnal Riset Akuntansi Kontemporer Pub Date : 2020-10-28 DOI: 10.23969/jrak.v12i2.3289
E. T. Manurung, Paulina Permatasari, Arthur Purboyo, Levithia Rinas
{"title":"EVALUASI PENGENDALIAN PENJUALAN PRODUK PLASTIK UNTUK MENGURANGI KERUGIAN","authors":"E. T. Manurung, Paulina Permatasari, Arthur Purboyo, Levithia Rinas","doi":"10.23969/jrak.v12i2.3289","DOIUrl":"https://doi.org/10.23969/jrak.v12i2.3289","url":null,"abstract":"Internal control review towards the revenue cycle is required to evaluate the effectiveness and efficiency of the existing management in order to support the achievement of company goals, and provide recommendations to allow corrective actions. These should be taken in order to review the role of internal control in increasing sale performance. This research used descriptive study method which could help to think systematically about various variables on a particular situation, to provide ideas for further research and to make simple decisions from the research that was done. Data collection techniques conducted were literature study and field study at Bandung Plastic company. Based on the result of internal control analysis, it was discovered that internal control set by the company will help company to handle loss of bad debt expenses, avoid fictitious sales, reduce improper sales target, reduce re-delivery cost, reduce erroneous task, and reduce environmental pollution.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48760298","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
FACTORS THAT INFLUENCE WHISTLEBLOWING INTENTIONS VILLAGE GOVERNMENT OFFICIAL 影响村官举报意愿的因素
Jurnal Riset Akuntansi Kontemporer Pub Date : 2020-10-28 DOI: 10.23969/jrak.v12i2.3125
Y. M. Basri, Ferty Riarni, Nurul Azlina, M. Indrapraja
{"title":"FACTORS THAT INFLUENCE WHISTLEBLOWING INTENTIONS VILLAGE GOVERNMENT OFFICIAL","authors":"Y. M. Basri, Ferty Riarni, Nurul Azlina, M. Indrapraja","doi":"10.23969/jrak.v12i2.3125","DOIUrl":"https://doi.org/10.23969/jrak.v12i2.3125","url":null,"abstract":"The study investigates the factors that influence village officials to have an interest in whistleblowing. Organizational commitment, rewarding, idealism ethical orientation, relativism and machiavellian ethical orientation are used as factors that influence the interest of village officials to do whistleblowing. The population in this research is the entire officials of the village government who worked in district Kelayang, Indragiri Hulu Regency. The sampling technique in this research is to use incidental sampling. A total of 60 village officialses participated in this study, which consisted of village heads, village secretaries. regional executor and technical executive. The data analysis technique used is multiple regression. The results of hypothesis testing that is: organizational commitment and idealism ethical orientation effect on interest to do the whistleblowing but reward, relativism ethical orientation and machiavellian nature has no effect against the interest to do the whistleblowing.This research contributes to reducing the occurrence of fraud committed by village officials.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41618172","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: 4
Vol 12 No 1 (2020): Edisi April 第12卷第1期（2020）：Edisi April
Jurnal Riset Akuntansi Kontemporer Pub Date : 2020-04-28 DOI: 10.23969/jrak.v12i1
{"title":"Vol 12 No 1 (2020): Edisi April","authors":"","doi":"10.23969/jrak.v12i1","DOIUrl":"https://doi.org/10.23969/jrak.v12i1","url":null,"abstract":"","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48030039","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
Vol 11 No 2 (2019) 第十一卷第二期(2019)
Jurnal Riset Akuntansi Kontemporer Pub Date : 2019-10-30 DOI: 10.23969/jrak.v11i2
{"title":"Vol 11 No 2 (2019)","authors":"","doi":"10.23969/jrak.v11i2","DOIUrl":"https://doi.org/10.23969/jrak.v11i2","url":null,"abstract":"","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48314488","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 EFFECTIVENESS OF FINANCING MODEL TO SUPPORT COMPETITIVE ADVANTAGE IN CERAMIC INDUSTRY 融资模式支持陶瓷产业竞争优势的有效性
Jurnal Riset Akuntansi Kontemporer Pub Date : 2019-10-30 DOI: 10.23969/jrak.v11i2.2769
E. T. Manurung
{"title":"THE EFFECTIVENESS OF FINANCING MODEL TO SUPPORT COMPETITIVE ADVANTAGE IN CERAMIC INDUSTRY","authors":"E. T. Manurung","doi":"10.23969/jrak.v11i2.2769","DOIUrl":"https://doi.org/10.23969/jrak.v11i2.2769","url":null,"abstract":"The Micro, Small, and Medium Enterprises (MSME) sector is not an easy sector to obtain credit from Bank/ Financial agent, because too many obstacles to a access Bank credit, such as: collateral, administrative aspect, company stability. The purpose of this study is to implement an effective financing model for ceramic craftsmen, in relating with achieving competitive advantage of pottery Plered craftsmen. By using descriptive method, research result shows The effectiveness of funding model for ceramic craftsmen that consist of 4 elemens, such as: local government of Plered, Ceramic craftsmen, Financial agency, and Deposit insurance agency; which is all elemens shoul be made a well-coordinated. The effectiveness of financing aspects in ceramics industry, encouraging the development of ceramics production and also craftsmen productivities. Company productivity will increase too. It means product sustainability of pottery industry will be achieved and competitive advantages of ceramic Plered will be increased.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48463641","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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