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Pengaruh Metode Persediaan Dan Profit Margin Terhadap Market Value Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018 Mochamad Febri Sayidil Umam; Wulan Riyadi
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 1 No. 2 (2020): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v1i2.175

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh metode persediaan dan profitmargin terhadap market value baik secara simultan maupun parsial. Metode analisisyang digunakan adalah metode analisis deksriptif dan verifikatif. Teknik yangdigunakan dalam penentuan sampel adalah menggunakan metode purposive sampling.Sampel yang memenuhi kriteria berjumlah 62 perusahaan.. Alat analisis yang digunakandalam penelitian ini adalah analisis regresi linear berganda.Hasil pengujian yang diperoleh dalam penelitian ini menunjukkan bahwa secara secaraparsial menunjukkan bahwa metode persediaan berpengaruh teradap market value,profit margin berpengaruh terhadap market value dan secara simultan metodepersediaan dan profit margin berpengaruh terhadap market value.
Pengaruh Pengendalian Internal dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan Akuntansi pada Perumda BPR Majalengka Wulan Riyadi
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol 2 No 1 (2021): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v2i1.901

Abstract

Accounting fraud related to corruption, an unusual action taken is to manipulate therecording, omission of documents, and mark ups that are detrimental to the country's financesor economy. Internal control is a representative of all activities within the organization thatmust be carried out to provide adequate confidence regarding the achievement of effectiveand efficient operational control objectives, the reliability of financial statements, andcompliance with the law. Compensation is often called an award and can be defined as a formof appreciation given to employees as a remuneration for the contribution they make to theorganization. This study aims to determine the effect of internal control and the suitability ofcompensation for trends in accounting fraud. The method used in this research is to usedescriptive and verification analysis. The population in this study were 36 people usingpuposive sampling techniques. Data collection technique is a survey with a questionnaire.Data instrument testing is done by using validity, reliability and data normality tests. Analysisof the data is the correlation of determination and hypothesis testing using the t test and Ftest. The data is processed using SPSS Version 21 and Microsoft Excel 2007. The resultsof this study indicate that internal control affects the tendency of accounting fraud. suitabilityof compensation affects the tendency of accounting fraud. Internal control and suitability ofcompensation affect the tendency of accounting fraud.