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Journal : Journal Research of Accounting

PENGARUH AKUNTANSI PERTANGGUNGJAWABAN DAN PARTISIPASI ANGGARAN TERHADAP EFEKTIVITAS PENGENDALIAN BIAYA PRODUKSI Kadek Ari Widianti; Made Yudi Darmita; Ni Nyoman Sri Rahayu Trisna Dewi
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.106

Abstract

The reason for this study was to decide the impact of liability bookkeeping and spending plan interest on the adequacy of creation cost control at PT Medina Debeuz Indah. This kind of exploration utilizes a quantitative methodology. The populace in this study were 37 individuals. Examining utilizing immersed testing technique. This is done on the grounds that the populace is moderately little. The example in this study was that all individuals from the populace were tested, specifically supervisors and staff of the money and bookkeeping division, so an example size of 37 individuals was gotten. The information examination strategies utilized are clear measurements, legitimacy and unwavering quality tests, old style suppositions, different straight relapse, fractional t factual tests utilizing the SPSS application. The consequences of this study show that to some extent responsibility bookkeeping affects the viability of creation cost control. While Spending plan Investment fundamentally affects the Viability of Creation Cost Control.
PENGARUH PRODUK DOMESTIK BRUTO, SALES GROWTH, DAN INVENTORY TURNOVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Anak Agung Mayun Eka Dharma; Ni Nyoman Sri Rahayu Trisna Dewi; Laras Oktaviani
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.107

Abstract

The purpose of this study is to examine the effect of GDP, sales growth and inventory turnover on ROA. This research is a quantitative research. The population in this study were 45 companies and the sample technique used in this study was purposive sampling in order to obtain a total sample of 54 samples. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that, (1) GDP has an effect on ROA in consumer goods companies listed on the Indonesia Stock Exchange, (2) sales growth has an effect on ROA on consumer goods companies listed on the Indonesia Stock Exchange, (3) inventory turnover has an effect on ROA in consumer goods companies listed on the Indonesia Stock Exchange.