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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Aloysius Harry Mukti
Universitas Bhayangkra, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Pengaruh Mekanisme Tata Kelola Perusahaan terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Non Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Bryan Pramudya Utama; Istianingsih Sastrodiharjo; Aloysius Harry Mukti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 4 No 4 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i4.2305

Abstract

Purpose: This study examines the effects of corporate governance mechanisms on financial performance. The population in this study is all consumer non-cyclical companies listed on the Indonesia Stock Exchange in 2019-2021). Methodology/approach: The variables used in this study were the company's financial performance as the dependent variable, the Influence of Corporate Governance Mechanisms as independent variables, and the Audit Committee and independent Board of Commissioners as control variables. The sampling technique used was the purposive sampling method and 126 data samples were obtained. The analytical method used is Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test Results: The results show that the influence of the Corporate Governance Mechanism with the Proxy of the Audit Committee has no effect on financial performance. The Independent Board of Commissioners has a positive effect on financial performance. In addition to the control variable, Firm Size does not affect financial performance, and Board Size does not affect financial performance.
Persepsi Mahasiswa Akuntansi dan Intensi untuk Menjadi Akuntan yang Profesional dan Berkualitas: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya Aloysius Harry Mukti; Nabilah Putri Windiarti; Agatha Maharani; Sevina Ghina Nafila; Aditya Muhammad Rafly Rizantha; Muhammad Faiz Hidayat
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2024): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i2.2639

Abstract

Purpose: This research aims to study accounting students at Bhayangkara University Jakarta Raya regarding their perceptions of the accounting profession, their level of fortitude, and the need for financial assistance, and whether these factors significantly influence them to become professionally qualified accountants. Methodology/approach: This study was conducted using a questionnaire prepared based on seven independent variables, which were then distributed to accounting students. The sample in this study comprised 65 students from the accounting study program at Universitas Bhayangkara Jakarta Raya. Results: The results showed that salary, prestige or status, opportunities for advancement, and advice received did not affect students' intentions to pursue professional qualifications. At the same time, the variables of job security and stability, financial assistance, and personality fortitude had a significant influence on students’ intention to pursue professional qualifications. Limitation: The number of samplings that do not represent all populations needs to be carefully determined. Contribution: This study contributes to several aspects (1). This was the first study to explore the intentions of students at Universitas Bhayangkara Jakarta Raya (2). This research was a pre-observation of the intention of career pursuit for students in accounting majors.
Co-Authors Aditya Muhammad Rafly Rizantha Agatha Maharani Bryan Pramudya Utama Istianingsih Sastrodiharjo Muhammad Faiz Hidayat Nabilah Putri Windiarti Sevina Ghina Nafila