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All Journal Jurnal Audit dan Perpajakan Mount Hope Global Economic Journal
Anggono
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ANALYSIS OF THE INFLUENCE OF CURRENT RATIO, DEBT TO EQUITY RATIO, NET PROFIT MARGIN AND TOTAL ASSETS TURNOVER ON STOCK PRICES IN REGISTERED PRIMARY CONSUMER GOODS SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE PERIOD 2018-2022 Dedek Adelina Sidebang; Fuji Astuty; Meysa Adesty Br Sebayang; Boydo Simbolon; Anggono
Mount Hope Economic Global Journal Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i2.373

Abstract

The Consumer Non-Cyclicals sector is an industrial sector consisting of companies that produce products and services consumed primarily or are non-cyclical in nature. This sector plays an active role in supporting the Indonesian economy and influences the national economic growth. The Consumer Non-Cyclicals sector is expected to grow in line with population growth and increasing income levels. However, investors need to consider many factors before starting their investment activities in the capital market, one of which is the company's valuation. Therefore, it is important for investors to understand how a company's value is reflected in its stock price. Stock price is formed based on supply and demand in the stock market, which is influenced by the interaction of stock sellers and buyers driven by their expectations of company profits, in which case an investor holds ownership rights. There are various types of financial ratios that can be used for various purposes in analysis, but the financial ratios used in this study are liquidity ratio measured by current ratio, solvency ratio measured by debt to equity ratio, profitability ratio measured by net profit margin, and activity ratio measured by total asset turnover, with stock price as the dependent variable. The extent to which the current ratio, debt to equity ratio, net profit margin, and total asset turnover affect stock prices is the focus of this research. Purposive sampling method is used in this analysis to obtain data from 125 out of 20 Consumer Non-Cyclicals sector companies listed on the IDX for the years 2018-2022. Hypotheses are evaluated using a series of tests employing linear regression analysis. The findings of hypothesis testing for the period 2018-2022 reveal that the current ratio, debt to equity ratio, net profit margin, and total asset turnover ratios collectively (simultaneously) affect the stock prices of Consumer Non-Cyclicals sector companies listed on the IDX for the years 2018-2022. This means that the research model is worthy of continuation in subsequent analyses. Furthermore, partially throughout the period 2018-2022, the current ratio and debt to equity ratio in Consumer Non-Cyclicals sector companies listed on the IDX for the years 2018-2022 do not have a significant impact on stock prices, while net profit margin and total asset turnover ratios in Consumer Non-Cyclicals sector companies listed on the IDX for the years 2018-2022 have a significant impact on stock prices.
THE INFLUENCE OF INDEPENDENT BOARD OF COMMISSIONERS, DEFERRED TAX BURDEN, COMPANY SIZE, AND PROFITABILITY ON EARNINGS MANAGEMENT IN BASIC AND CHEMICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021-2023 PERIOD Kelly Chan; Laeta Maria Bernadetta Tarihoran; Siti Dini; Anggono
Mount Hope Economic Global Journal Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i3.519

Abstract

The government has developed the chemical industry to maintain the quality and availability of raw materials and supporting materials for other sectors. The growth of the chemical industry in Indonesia is quite rapid, as evidenced by the increasing number of issuers or chemical subsector companies listed on the Indonesia Stock Exchange each year. This study aims to determine the influence of the Independent Board of Commissioners, Deferred Tax Burden, Company Size, and Profitability on Earnings Management in Basic and Chemical Sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The research population consists of 28 companies in the basic and chemical subsectors listed on the Indonesia Stock Exchange during the 2021-2023 period, yielding 84 research samples. The partial results of the study indicate that the Independent Board of Commissioners has a positive and significant effect on Earnings Management, while Deferred Tax Liabilities have no significant effect on Earnings Management. Company Size has a negative but insignificant effect on Earnings Management, and Profitability has a negative and insignificant effect on Earnings Management.
Penerapan Pelatihan Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Kota Medan Nasution, Siti Aisyah; Anggono; Teng, Sauh Hwee
Jurnal Audit dan Perpajakan (JAP) Vol. 4 No. 1 (2024): Artikel Penelitian Mei 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v4i1.5816

Abstract

Masalah penelitian yang dihadapi adalah penurunan kinerja auditor selama enam bulan sehingga penelitian ini bertujuan untuk memperbaiki kinerja auditor melalui pelatihan di Kantor Akuntan Publik (KAP) XYZ. Metode penelitian yang digunakan adalah metode penelitian tindakan. Penelitian tindakan pada penelitian ini dilaksanakan dengan dua siklus. Populasi penelitian ini adalah 30 auditor yang bekerja pada Kantor Akuntan Publik (KAP) XYZ. Teknik pengambilan sampel pada penelitian ini menggunakan total sampling atau sampel jenuh. Teknik pengumpulan data yang digunakan adlaah lembar observasi kinerja yang telah divalidasi. Hasil penelitian menunjukkan bahwa pelatihan pada siklus pertama belum berhasil meningkatkan kinerja auditor secara signifikan. Namun, setelah materi pelatihan disesuaikan menjadi lebih praktis dan aplikatif pada siklus kedua, terjadi peningkatan yang signifikan dengan rata-rata nilai kinerja mencapai 67, melampaui indikator keberhasilan sebesar 60. Berdasarkan temuan ini, disarankan agar Kantor Akuntan Publik (KAP) XYZ secara berkala menyelenggarakan pelatihan berbasis kasus nyata, menyesuaikan materi pelatihan dengan kebutuhan auditor, serta melakukan evaluasi berkelanjutan terhadap efektivitas pelatihan.
Eskperimentasi Motivasi Terhadap Kinerja Auditor Anggono; Nasution, Siti Aisyah; Teng, Sauh Hwee; Irawan, Ari; Saputra, Ahmad
Jurnal Audit dan Perpajakan (JAP) Vol. 5 No. 1 (2025): Artikel Riset Mei 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v5i1.5773

Abstract

Penelitian ini bertujuan untuk menguji perbedaan kinerja auditor yang diberikan motivasi positif dan motivasi negatif, berdasarkan perspektif teori Perilaku (Behaviorism). Masalah yang diangkat dalam penelitian ini adalah rendahnya kinerja auditor. Untuk mencapai tujuan tersebut, penelitian ini menggunakan metode eksperimen semu yang dilaksanakan di Kantor Akuntan Publik BCA, Kota Medan, dengan populasi sebanyak 35 auditor. Sampel penelitian terdiri dari 32 auditor yang dipilih menggunakan teknik simple random sampling. Data dikumpulkan dengan lembar observasi, dan analisis data dilakukan menggunakan uji beda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan antara kinerja auditor yang diberikan motivasi positif dan motivasi negatif, di mana kinerja auditor yang diberikan motivasi positif lebih tinggi dibandingkan dengan yang diberikan motivasi negatif. Implikasi praktis dari penelitian ini adalah manajer atau pimpinan di Kantor Akuntan Publik BCA sebaiknya lebih fokus pada penerapan kebijakan motivasi positif untuk meningkatkan kinerja auditor. Secara teoritis, temuan ini dapat dijadikan dasar dalam pengembangan model motivasi yang memperhitungkan faktor psikologis. Penelitian selanjutnya disarankan untuk mengkaji motivasi dengan menggunakan teori ekspektansi dan teori kebutuhan Maslow serta memperluas sampel penelitian untuk memperoleh hasil yang lebih representatif.
Co-Authors Ari Irawan Boydo Simbolon Dedek Adelina Sidebang Fuji Astuty Kelly Chan Laeta Maria Bernadetta Tarihoran Meysa Adesty Br Sebayang Nasution, Siti Aisyah Saputra, Ahmad Siti Dini Teng, Sauh Hwee