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All Journal MAKSI Jurnal Ilmiah Ekonomi Islam Jurnal Kajian Akuntansi Kajian Akuntansi Jurnal Mantik Jurnal Akuntansi Kompetif Buana Ilmu Jurnal Ekonomi Dan Bisnis Enrichment : Journal of Management BERNAS: Jurnal Pengabdian Kepada Masyarakat Coopetition : Jurnal Ilmiah Manajemen Indonesian Community Service and Empowerment Journal (IComSE) Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Buana Pengabdian Proceeding International Pelita Bangsa Finance and Business Management Journal (FBMJ) JAS (Jurnal Akuntansi Syariah) SEMANIS
Yogi Ginanjar
Universitas Majalengka
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Identifikasi Faktor Penyebab Tingkat Audit Delay di Bursa Efek Indonesia Ginanjar, Yogi; Rahmayani, Melia Wida; Riyadi, Wulan
Jurnal Kajian Akuntansi Vol 3 No 2 (2019): DESEMBER 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i2.2628

Abstract

AbstractThis study aims to find empirical evidence about the effect of leverage, operating profit / loss, company size and the complexity of company operations on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. The research method used is an explanatory method with survey techniques. The sample in this study were 255 company data by determining the sample using a purposive sampling technique. Data collection techniques is to use study literature and documentation. The data analysis tool used is the determination of panel data estimation methods, the classic assumption test, regression analysis, hypothesis testing and the coefficient of determination using the SPSS application. The results shows that leverage influences audit delay with the direction of a positive relationship. Operating profit / loss has an effect on audit delay with a negative relationship. The size of the company does not affect the audit delay with the direction of a positive relationship and the complexity of the company's operations does not affect the audit delay with the direction of the negative relationship. Simultaneously, leverage, operating profit / loss, company size and complexity of company operations affect audit delay with a contribution of 4.7%.Keywords: Leverage, Operating Profit / Loss, Company Size, Complexity of Company Operations and Audit Delay. Abstrak Tujuan kajian ini untuk mengetahui bukti empiris tentang pengaruh leverage, laba/rugi operasi, ukuran perusahaan dan kompleksitas operasi perusahaan terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Metode penelitian yang digunakan yaitu metode eksplanatori dengan teknik survey. Sampel kajian ini sebanyak 255 data perusahaan dengan penentuan sampel menggunakan teknik purposive sampling. Teknik pengumpulan data yaitu dengan menggunakan study literature dan dokumentasi. Alat analisis data yang digunakan yaitu penentuan metode estimasi data panel, uji asumsi klasik, analisis regresi, uji hipotesis dan uji koefisien determinasi menggunakan aplikasi SPSS. Hasil kajian menunjukkan bahwa leverage berpengaruh terhadap audit delay dengan arah hubungan positif. Laba/rugi operasi berpengaruh terhadap audit delay dengan arah hubungan negatif. Ukuran perusahaan tidak berpengaruh terhadap audit delay dengan arah hubungan positif dan kompleksitas operasi perusahaan tidak berpengaruh terhadap audit delay dengan arah hubungan negatif. Secara simultan bahwa leverage, laba/rugi operasi, ukuran perusahaan dan kompleksitas operasi perusahaan  berpengaruh terhadap audit delay dengan kontribusi sebesar 4,7%.Kata kunci: Leverage, Laba/Rugi Operasi, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan dan Audit Delay.
STUDI TENTANG KEPUTUSAN MEMILIH PROGRAM STUDI AKUNTANSI MELALUI PERSPEKTIF PERSONALITAS, PROFESI DAN REKOMENDASI Ginanjar, Yogi; Umam, Mochamad Febri Sayidil
Jurnal Akuntansi Kompetif Vol. 5 No. 2 (2022): Tantangan dan Solusi Akuntansi dalam Meningkatkan Kinerja Sektor Publik dan Pri
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i2.944

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh personalitas, profesi dan rekomendasi terhadap keputusan memilih program studi akuntansi. Metode yang digunakan dalam penelitian ini adalah explanatory survey. Populasi yang diambil dalam penelitian ini adalah Mahasiswa Akuntansi Universitas Majalengka. Jumlah sampel dalam penelitian ini yaitu sebanyak 74 Mahasiswa Akuntansi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi liner berganda dengan bantuan software SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial variabel personalitas dan rekomendasi berpengaruh signifikan terhadap keputusan memilih program studi akuntansi. Sedangkan variabel profesi tidak berpengaruh signifikan terhadap keputusan memilih program studi akuntansi. Secara simultan variabel personalitas, rekomendasi dan profesi berpengaruh signifikan terhadap keputusan memilih program studi akuntansi.
Pengaruh Growth Opportunity, Net Working Capital dan Firm Size Terhadap Cash Holding Riyadi, Wulan; Ginanjar, Yogi; Indriyani, Indriyani
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 3 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/k2eatq45

Abstract

Cash holding is an important aspect in corporate financial management, which includes cash for operational needs, investment, dividend distribution, and dealing with unexpected situations. Each company has a different policy in managing and maintaining cash supplies. This is due to differences in characteristics and conditions faced by companies as well as different motivations in holding cash. The purpose of this study is to ascertain how cash holdings are impacted by growth opportunity, net working capital, and business size. The research method used is a quantitative method with a descriptive and verification analysis approach. The population of this study consisted of 92 property and real estate sector companies listed on the Indonesia Stock Exchange in 2021-2023. The method of sampling was non-probability sampling with a purposive sampling method, which resulted in 30 companies as samples with an observation period of 3 years. Data analysis was carried out using panel data regression using Eviews 13 software. The results of the study show that partially growth opportunity, net working capital and firm size have a significant effect on cash holding. Keywords: Growth Opportunity, Net Working Capital, Firm Size, Cash Holding
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP UNDERPRICING SAHAM DI PERUSAHAAN YANG MELAKUKAN IPO DI BEI TAHUN 2020-2021 Lia Amalia Kartika; Yogi Ginanjar; Eva Fauziah Ahmad
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

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Abstract

Underpricing is a phenomenon where the stock price in the primary market is lower than the stock price when traded in the secondary market. Many companies set their prices too low and sufferunderpricing so that the funding obtained from the IPO is not optimal. This study aims to determine the effectprofitability, leverage,company size and company ageunderpricing shares. The population of this study are companies that are conducting an IPO on the IDX in 2020-2021. Selection of samples using techniquespurposive sampling, the samples obtained amounted to 86 companies. The data collection method used is data documentation. The data analysis technique used in this study is multiple linear regression analysis. The research results show thatprofitabilityand company size partially has no significant effect onunderpricing share. Whereas,leverage and company age partially have a significant effect onunderpricing shares
PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL, SPIRITUAL DAN MOTIVASI BELAJAR TERHADAP PEMAHAMAN AKUNTANSI Azis Rifaldi Subagja Pratama; Asep Qustolani; Yogi Ginanjar
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

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Abstract

There is a difference in the level of understanding of accounting among students of the Accounting Study Program, Faculty of Economics and Business, Majalengka University, between the survey results of the student's GPA scores being considered good but inversely proportional to the survey results. This study aims to determine how much influence intellectual, emotional, spiritual and learning motivation have on understanding accounting studies in Students of the Accounting Study Program, Faculty of Economics and Business, University of Majalengka. The population in this study were Students of the Accounting Study Program, Faculty of Economics and Business, Majalengka University. The sampling technique used in this study was purposive sampling where in determining the sample with certain considerations, the number of samples in this study were 58 respondents. Testing the research instrument was carried out by testing the validity and reliability. The data analysis technique uses descriptive analysis and verification through the classical assumption test, multiple linear regression analysis, determination analysis, model feasibility test (F test) and hypothesis testing t test. The analytical tool in this study used the SPSS 25 program. The results showed that intellectual, emotional, and learning motivation had an effect on accounting understanding, spiritual intelligence had no effect
ANALISIS KEPUTUSAN REVALUASI ASET TETAP MELALUI LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN FIXED ASSET INTENSITY Hani Sri Mulyani; Yogi Ginanjar; Sulastri; Endah Prihartini
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 2 (2026): Edisi Juni 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v7i2.18245

Abstract

Revaluasi aset tetap menjadi krusial karena nilai buku aset dalam laporan keuangan sering kali tidak mencerminkan nilai pasar yang sebenarnya akibat inflasi atau perubahan kondisi ekonomi. Revaluasi aset membantu perusahaan menyajikan posisi keuangan yang lebih transparan, akurat, dan relevan bagi para pemangku kepentingan. Selain itu, dengan melakukan revaluasi, perusahaan dapat memperoleh gambaran yang lebih objektif mengenai kapasitas asetnya, yang pada akhirnya akan meningkatkan kredibilitas laporan keuangan serta mendukung pengambilan keputusan strategis yang lebih tepat di masa depan. Namun seringkali revaluasi aset perusahaan dimotivasi oleh keinginan untuk mempercantik tampilan laporan keuangan demi kepentingan jangka pendek. Hal ini dapat menyesatkan para pemangku kepentingan dalam menilai kinerja perusahaan yang sebenarnya, sehingga integritas dan objektivitas laporan keuangan menjadi terabaikan. Penelitian ini bertujuan untuk menganalisis pengaruh leverage, likuiditas, ukuran perusahaan, serta intensitas aset tetap terhadap keputusan revaluasi aset tetap. Objek penelitian mencakup perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2020–2023. Sampel dipilih menggunakan metode purposive sampling, dan berdasarkan kriteria yang ditetapkan diperoleh sebanyak 72 perusahaan dengan periode pengamatan selama empat tahun, sehingga total sampel yang dianalisis berjumlah 288 observasi. Data yang digunakan merupakan laporan keuangan dari perusahaan-perusahaan tersebut. Teknik analisis data yang diterapkan ialah regresi logistik, dengan pengolahan data dilakukan menggunakan perangkat lunak SPSS versi 26. Hasil penelitian mengungkapkan bahwa leverage, likuiditas, dan intensitas aset tetap berpengaruh signifikan terhadap keputusan revaluasi aset tetap. Sebaliknya, ukuran perusahaan tidak menunjukkan pengaruh terhadap keputusan tersebut. Secara simultan, keempat variabel independen tersebut terbukti berpengaruh terhadap keputusan revaluasi aset tetap.
Co-Authors Agustine Sulviani Amelia Setiawan Andini Nur Oktavianti Andri Yanto ANNISA RAHMAWATI Apriliani Asep Qustolani Ayu Gumilang Lestari Azis Rifaldi Subagja Pratama Dadang Suhendar Dede Agung Rismawan E Mulya Syamsul Endah Prihartini Eva Fauziah Ahmad Evi Maulida Yanti Fajar Noor Fuji Sutarjo Feby Astrid Kesaulya Hani Sri Mulyani Hanikatus Sholikah Hastuti Olivia Hernita, Nita Indah Yayang Wijayanti Indriyani Indriyani Ine Rahayu Purnamaningsih Ira Rohiliyah Kesaulya, Feby Astrid Kuraesin, Arlis Dewi Lia Amalia Kartika Maman Suryaman Mazen Aditya Alnazar Melia Rahmayani Melia Wida Rahmayani MOCHAMAD FEBRI SAYIDIL UMAM Muliadi, Selamat NITA HERNITA Nurmalasari, Risma Pipih Sopiyan Pipin Sukandi Prawiranegara, Benny R.Neny Kusumadewi Raden Wulan Saparinda Risdayanti Risdayanti RIYADI, WULAN Sandra Dewi, Carolyne Paramitha Sri Aniri Sulastri Undang Ruslan Wulan Riyadi Wulan Riyadi Wulan Riyadi