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All Journal Journal Research of Accounting
I Putu Agus Atmaja Negara
Fakultas Bisnis Universitas Triatma Mulya
Economics, Econometrics & Finance

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PENGARUH KOMPONEN PENGENDALIAN INTERN TERHADAP EFEKTIVITAS PEMBERIAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DI KABUPATEN TABANAN Desak Made Widya Paramitha Swari; Komang Krishna Yogantara; I Putu Agus Atmaja Negara
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.321 KB) | DOI: 10.51713/jarac.v2i2.32

Abstract

This study aims to analyze the influence of the control environment, risk assessment, control activities, information and communication, and monitoring of the effectiveness of credit granting at the Village Credit Institution (LPD) in Tabanan Regency. Data collection methods are done by observation, interviews, and questionnaires. The number of respondents in this study was 50 respondents, in distributing questionnaires using purposive sampling technique. Based on the F test used to test whether the regression model used is fit, if the significant value> α = 0.05 then the hypothesis is rejected, which means the regression model is not fit. If the significant value <α = 0.05, the hypothesis is accepted, which means the fit regression model. F test results show a significant value of 0,000 which means less than 0.05 then the hypothesis is accepted, which means five independent variables namely the control environment (X1), risk assessment (X2), control activities (X3), information and communication (X4) and monitoring (X5), simultaneously have a positive effect on the dependent variable, namely the effectiveness of credit (Y). Likewise with the t test, if a significant level of t α α = 0.05 H0 is rejected and H1 is accepted, if a significant level of t> α = 0.05 H0 is accepted and H1 is rejected. From the results of the t test it can be seen that five independent variables namely the control environment (X1), risk assessment (X2), control activities (X3), information and communication (X4) and monitoring (X5), have a partially positive effect on the dependent variable namely the variable the effectiveness of granting credit (Y) because it has a significantly smaller value of 0.05.
PENGARUH LIKUIDITAS, PROFITABILITAS, STRUKTUR MODAL, DAN PENILAIAN PASAR TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017 - 2019 Putu Gana Setiawan; Tiara Kusuma Dewi; I Putu Agus Atmaja Negara
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.738 KB) | DOI: 10.51713/jarac.v3i1.41

Abstract

This research aims to determine the effect of Liquidity, Profitability, Capital Structure, and Market Valuation variables on Stock Returns in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 Period. The reason for choosing food and beverage companies is because food and beverage companies have profitable prospects and their shares are the most resistant in facing economic crises, one of which is the COVID-19 pandemic. The population in this research is food and beverage companies that already exist and are still listed on the Indonesia Stock Exchange for the 2017-2019 period, which consists of 26 companies. The sampling technique used in this research was purposive sampling so that it consisted of 12 companies as research samples. The data analysis technique used in this study uses the classical assumption test and multiple linear regression. The test results show that the variables of Liquidity, Profitability, Capital Structure, and Market Valuation have a positive effect on stock returns.
Co-Authors Desak Made Widya Paramitha Swari Komang Krishna Yogantara Putu Gana Setiawan Tiara Kusuma Dewi