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INDONESIA
Jurnal RAK (Riset Akuntansi Keuangan)
Published by Universitas Tidar
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 85 Documents
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THE EFFECT OF FINANCIAL RATIOS ON PROFITABILITY OF CONSUMER GOODS LISTED ON THE IDX IN 2015-2019 Manurung, Yanti Lorenza; Atmoko, Alfriadi Dwi
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5711

Abstract

This study aims to examine and obtain empirical evidence of the Effect of Financial Ratios on Profitability in Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange in 2015-2019. The analytical method used is descriptive analysis, Classical Assumption Test, and Hypothesis Testing with IBM SPSS Statistics 23. The test results show that partially Current Ratio, Total Assets Turn Over, Price Earning Ratio have a negative effect on Return On Assets. Debt to Equity Ratio has a positive and insignificant effect on Return On Assets, Debt Ratio has a negative and insignificant effect on Return On Assets, Fixed Charge Coverage has a positive effect on Return On Assets, Simultaneously Current Ratio, Debt to Equity Ratio, Debt Ratio, Total Assets Turn Over, Fixed Charge Coverage, Price Earning Ratio affect Return On Assets.
VALUE OF THE COMPANY AND IT’S FACTORS (STUDY IN INDONESIA’S MINING COMPANY SECTOR) Handoyo, Sigit; Ardiami, Kinanthi Putri; Perdana, Rifqi Setya
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5716

Abstract

Many financial and non-financial factors that can affect the value of the company. This study aims to examine the effect of tax avoidance, disclosure of corporate social responsibility, firm size and sales growth on firm value in mining sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. This research uses descriptive statistical test, classical assumption test and multiple linear regression test. The results showed that the disclosure of Corporate Social Responsibility and sales growth had a positive effect on firm value, while tax avoidance and firm size had no effect on firm value.
THE EFFECT OF GCG ON COMPANY’S VALUE MEDIATED BY CSR AND PROFITABILITY ON BANKING COMPANIES Alfarisi, Ardhi Aristo; Irianto, Bambang Setyobudi; Putri, Negina Kencono
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5712

Abstract

The aim of the research was to analyze the effect of GCG on company’s value mediated by CSR and profitability. The independent variable was GCG; The mediating variable were CSR and profitability; while the dependent variable was company value. Banking companies listed in the Indonesia Stock Exchange in 2015-2017 were sampled. Purposive random sampling was applied to 120 sampled companies verified and simple linier regression analysis to test the hypothesis of the research. This research found that the GCG positively and significantly affect the CSR, CSR positively and significantly affect the profitability, profitability positively and significantly affect the company value and GCG positively and significantly affect the company value.
THE IMPACT OF CREDIT RISK ON THE PROFITABILITY WITH CHARACTERISTICS BANK AS CONTROL VARIABLES Fauziah, Rini Syahril; Fadhilah, Nur Hidayah K
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5717

Abstract

The purpose of this study is to determine the extent of the influence of bad loans on return on assets with the characteristics of the bank as a controller in the banks listed on the Indonesia Stock Exchange in 2015-2019. Purposive sampling was chosen as a sampling technique where the data obtained were 23 companies with a 5-year observation period. Multiple linear regression analysis was used to analyze the data. The results found from this study simultaneously bad credit influences return on assets. Partially, net performing loans have a negative and significant effect on return on assets. Then, the Loan to Deposit Ratio also has a positive and significant effect on return on assets. The existence of the characteristics of the bank as a controller in this study influences the relationship between the independent variable and the dependent variable in this study.
FORMULATION OF FINANCIAL STATEMENT OBJECTIVES AND THE CONCEPT OF ISLAMIC BUSINESS ENTITIES OF NON-FINANCIAL COMPANIES Isgiyarta, Jaka
Riset Akuntansi Keuangan Vol 9, No 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4341

Abstract

Accounting is a cultural product, so the concepts developed in accounting are never separated from the cultural values in which accounting grows and develops. Islam has values that are different from capitalist values. Islamic values in economic life known as the Hall Mark of Islamic Economics. The concept of the objective of financial statements and the concept of corporate entities are fundamental in the development of accounting. These two concepts form the basis for determining the material components of the company's financial statements. The formulation of the concept of the objectives of the financial statements and the concept of the accounting entity cannot be separated from the desired or prevailing social values of society. In Islamic values, the hall mark values of the Islamic economy become the basis for the formulation of the concept of the objective of financial statements and the concept of corporate entities.

Page 9 of 9 | Total Record : 85

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