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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Tasum Tasum
Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia
Economics, Econometrics & Finance

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LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN Tasum Tasum
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v11i3.105

Abstract

With the growth of companies operating in the consumer goods industry sector and the importance of information for the public about company performance. This research aims to examine the influence of Leverage, Profitability and Company Size on the Value of Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2019-2022 . The population in this research is all 30 companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange in the 2019-2022 period and a sample of 16 companies was obtained which was determined using the purposive sampling method, so that the unit of analysis in this research was 16 x 4 = 64 sample units. Companies that are members of the Consumer Goods Industry sector on the Indonesia Stock Exchange for the 2019-2022 period. The data collection method used in this research is secondary data obtained from www.idx.co.id. The data analysis technique used is multiple linear regression. Based on the analysis results, it shows that the leverage and profitability variables have an influence on company value. Meanwhile, the company size variable has no influence on company value
PENGARUH TINGKAT KESULITAN KEUANGAN TERHADAP KONSERVATIME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR Tasum Tasum
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 1 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.288

Abstract

This study aims to obtain empirical evidence of the Effect of Financial Difficulty Levels, Debt Levels, Receivables and Company Size on Accounting Conservatism in Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesian Stock Exchange.The research method uses descriptive quantitative analysis.The results of this study indicate that (1) the level of financial distress has no effect on the occurrence of accounting conservatism. (2) the level of debt does not have a negative effect on the occurrence of accounting conservatism. (3) Receivables have no effect on the occurrence of Accounting Conservatism. (4) Company size does not have a negative effect on the occurrence of Accounting Conservatism.
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MASA PANDEMI COVID-19 Tasum Tasum
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.307

Abstract

The purpose of this study was to determine the effect of the variable knowledge of taxation, tax socialization, and the application of the e-filing system on individual taxpayer compliance during the Covid-19 pandemic. This research uses associative quantitative method using a questionnaire with a semantic differential measurement scale. This research was conducted on individual taxpayers who are registered as mandatory SPT and have NPWP at KPP Pratama Pondok Gede.
ANALISA PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA LAPORAN KEUANGAN SKATERS SHOP DISTRO Tasum Tasum
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 2 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i2.393

Abstract

This study examines Micro, Small and Medium Entity Financial Accounting Standards (MSME) Skaters Shop Distros. The population in this study is the recapitulation of recording cash disbursements, cash receipts, and merchandise inventory Skaters Shop Distro. The sampling technique in this study uses non probability sampling with purposive sampling technique. In this study, the data or information obtained by the author were analyzed qualitatively with a descriptive approach. The result of this study is that the understanding of Skaters Shop Distro owners about Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) is still very low. Recording and preparing financial statements is still very simple and in accordance with the needs and understanding of the owner. Skaters Shop Distro has not applied the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) because they still do not understand about SAK EMKM and its limited time and human resources.
KINERJA KEUANGAN, UKURAN PERUSAHAAN, GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Tasum Tasum
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.979

Abstract

This study was conducted with the main objective of providing empirical evidence on the influence of several factors on sustainability report disclosure. The type of research conducted in this study was quantitative with a descriptive approach. This study discusses the relationship between good corporate governance, financial performance, and company size on the quality of disclosure in sustainability reports (a case study of banking sector companies listed on the Indonesia Stock Exchange for the period 2020-2022). The population in this study consisted of 44 companies. The sample data used in this study consisted of 23 banking companies that published sustainability reports during the three-year period from 2020 to 2022. The sampling technique used was purposive sampling using SPSS version 29 software. The conclusion obtained is that profitability, the board of directors, and the board of commissioners do not have a significant effect on sustainability reports. Meanwhile, leverage, firm size, and the audit committee have a significant effect on sustainability reports.
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