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Journal of Economic, Bussines and Accounting (COSTING)
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 25975226     EISSN : 25975234     DOI : https://doi.org/10.31539
Core Subject : Economy,
Economics, Econometrics & Finance
COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. Economics: Public Economics, International Economics, Development Economics, Monetary Economics, Financial Economics, Game Theory. Business: Finance, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, and Ethics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. The mentioned areas above are just indicative, the Board of Editors is in principle welcoming rigorous articles that encompass scientific economics, Bussines and accounting fields on Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 3,395 Documents
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Determinan Niat Kecurangan Akademik Dengan Menggunakan Fraud Triangle Ika Kristianti; Daffa Dwi Setyawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2194

Abstract

This research was conducted with the aim of examining the variables or factors that could influence the intention of academic cheating in the student environment by using the fraud triangle dimension consisting of pressure, opportunity and rationalization. This research was conducted on students of the undergraduate accounting study program at Salatiga City Universities, which consists of the Christian Satya Wacana Salatiga University, the Salatiga State Islamic Institute, and the AMA Salatiga College of Economics. This research was conducted using the snowball sampling method using quantitative methods, both in data collection and analysis. This study can provide empirical evidence if the opportunity and rationalization variables have a positive effect on students 'academic cheating intentions during this online lecture, besides that it was also found that pressure had a negative effect on students' academic cheating intentions. Keywords : Intentions of Cheating, Triangle Fraud, Pressure, Opurtinity, Rasionalization.
Whistleblowing Dan Alasan Mahasiswa Melakukannya Albertus Febri Christyawan; Aprina Nugrahesty Sulistya Hapsari
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2243

Abstract

College student life is inseparable from frauds, either academic fraud or in other forms. Students as the future leaders are required to prevent and stay away from all forms of fraud. One of the effective methods to prevent fraud is by disclosing fraud through whistleblowing. This study aims to analyze the effect of bystander effect phenomenon, religiosity, and retaliation on students' intention to do whistleblowing which focuses on student organizational life. This study uses primary data that obtained through a questionnaire that distributed and collected from 146 students who are the members of Faculty Economics and Business Universitas Kristen Satya Wacana Salatiga student organization as the research objects. The result proves that bystander effect and religiosity have negative and positive influence on the intention to do whistleblowing. Surprisingly, retaliation has a positive influence on students' intention to do whistleblowing. The result helps student organizations and other organizations to consider the factors that influence a person's intention to do whistleblowing, so the whistleblowing system can run effectively. Keywords: Whistleblowing intention, bystander effect, religiosity, retaliation
Pengaruh Ukuran Perusahaan, Kualitas, Dan Independensi Komite Audit Terhadap Kecurangan Pelaporan Keuangan Pada Perusahaan BEI Fitriyani Fitriyani; Suzy Noviyanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2288

Abstract

Penelitian ini menguji pengaruh ukuran perusahaan, kualitas, dan independensi komite audit terhadap kecurangan pelaporan keuangan pada perusahaan BEI. Populasi yang dipakai pada penelitian ini adalah perusahaan yang terdaftar di BEI pada tahun 2014 sampai dengan tahun 2018. Berdasarkan data dan kriteria yang tersedia, diperoleh sampel sebanyak 100 perusahaan dimana 60% merupakan perusahaan non fraud dan 40% sisanya merupakan perusahaan fraud. Teknik analisis yang dipakai pada penelitian ini adalah metode regresi logistik yaitu dengan membandingkan perusahaan fraud dan perusahaan non fraud. Sebelum pengujian dilakukan, terlebih dahulu dilakukan analisis deskriptif pada data. Hasil penelitian membuktikan bahwa ukuran perusahaan dan independensi komite audit tidak berpengaruh signifikan terhadap kecurangan pelaporan keuangan. Sedangkan kualitas komite audit sangat berpengaruh signifikan terhadap kecurangan pelaporan keuangan. Penelitian ini bisa dijadikan sebagai bahan pertimbangan untuk investor apakah mereka ingin menanamkan modalnya di perusahaan yang akan dipilihnya nanti. Selain itu penelitian ini juga bermanfaat bagi para manajer, pemegang saham, dan pembuat kebijakan pada suatu perusahaan untuk dapat menyempurnakan sistem tata kelola perusahaan. Kata Kunci : kecurangan pelaporan keuangan, komite audit, kualitas.
Pengaruh Kualitas Audit,Audit Tenure,Profitabilitas,Pertumbuhan Perusahaan terhadap Opini Audit Going Concern pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2016-2019 Ono Parhusip; Elfrida Fitri Hutasoit; Wenny Anggeresia Ginting
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2289

Abstract

This research was conducted to test and analyze whether the quality of audit, audit tenure, profitability, growth of the company influences the opinion of audit going concerned on mining companies listed on the Indonesia Stock Exchange for the period 2016-2019. The research method used quantitative method and research data obtained from www.IDX.co.id and research population of 47 companies, sampling is used purposive sampling techniques so that the samples in this study as many as 17 companies and this research using logistic regression test. The significance value obtained from the results of simultaneous hypothesis testing amounted to 0.007 < 0.05 that the quality of audits, audit tenure, profitability, growth of the company influenced the opinion of the audit going concerned. The significance values indicated from partial hypothesis testing were audit quality of 0.998 > 0.05, audit tenure of 0.419 > 0.05, profitability of 0.540 > 0.05, and company growth of 0.816 > 0.05. It can be seen that the quality of audits, audit tenure, profitability, and growth of the company are not partially impacted by the opinion of the audit going concerned. Keywords: Audit Quality, Audit Tenure, Profitability, Company Growth, Going Concern
Earning Per Share Memoderasi Pengaruh Debt to Equity Ratio terhadap Harga Saham di Bursa Efek Indonesia Guntar Mahardika; Sonny Hersona; Nunung Nurhasanah
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2308

Abstract

This study aims to determine the effect of Debt To Equity Ratio (DER) on Stock Prices with Earning Per Share (EPS) as a moderating variable. The data used in this study are secondary data on the IDX and the company's annual report. The population used in this study was conducted on Textile and Garment Sub-sector companies listed on the IDX for the period 2012-2019. The analytical technique used is the MRA (Moderated Regression Analysis) test. The results showed that DER did not affect stock prices. EPS has an effect on stock prices. Testing the moderating variable in this study shows that EPS moderates the effect of DER on stock prices. The moderation test shows that a higher EPS value will be stronger in mitigating the effect of DER on stock prices. Keywords: Debt to Equity Ratio, Earning Per Share and Stock Price.
Pengaruh Likuiditas Terhadap Kinerja Perusahaan Pada Perusahaan-Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2019 Nurul Rizki Anindita; Yefta Andi Kus Noegroho
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2314

Abstract

Object of this research is manufacturing companies are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The data used is secondary data, in the form of annual financing reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The data used in this research are secondary data, in the form of annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017. up to 2019. The purpose of this research is to determine whether the effect of current company liquidity is better in realizing company performance. This research used 194 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling technique was purposive sampling which resulted in a total of 189 companies as the research sample. This analysis uses multiple regression analysis and the significant value of the t-test results of each variable. This research is a quantitative with data processing using Statistical Product and Service Solution (SPSS). The results of this research indicate that the liquidity variable has a significant effect on company performance and company size has an effect as a moderating variable on the relationship between liquidity and company performance. Keywords: Liquidity, Firm Performance, Firm Size
Pengaruh PBV, NPM Dan Mvaterhadap Return Saham pada Perusahaan Sub Sektor Properti dan Real Estate di Bursa Efek Indonesia Periode 2015-2018 nur komalasari; Sri Suartini
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2315

Abstract

This study aims to analyze the effect of Price to Book Value, Net Profit Margin and Market Value Added on stock return in real estate and property su-sector companies on the Indonesia Stock Exchange 2015 – 2018. The sample used is 17 companies of property and real-estate listed on the Indonesia Stock Exchange from 2015 to 2018. Observations using purposive sampling technique as a sampling method. The data used are secondary data and the analysis method used is the classical assumption test, multiple linear regression analysis, the coefficient of determination, the f test and t test. This study uses the assistance of the SPSS version 20.0 program in data processing. The results showed that only the variables Price to Book Value, Net Profit Margin and Market Value Added either simultaneously or partially had no effect on stock returns. These results indicate that Price to Book Value, Net Profit Margin and Market Value Added cannot be used as an inside mold determine the investment strategy of investing their shares in capital market. Keywords : Price to Book Value, Net Profit Margin, Market Value Added, Stock Return.
Pengaruh Pelaksanaan Penyuluhan Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Dian Kartika Zega; Suzy Noviyanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2362

Abstract

This research is a qualitative research that aims to identify the effect of the implementation of tax regulation counseling on taxpayer compliance. Tax is a mandatory contribution to the state that is owed by an individual or entity that is coercive in nature based on the law, with no direct compensation and is used for the purposes of the state for the greatest prosperity of the people. Compliance with taxation is a manifestation of tax regulations in reporting and depositing taxes owed by taxpayers. Socialization is an interaction that is carried out to increase the knowledge of taxpayers and prospective taxpayers related to taxation. This study took 4 (four) resource persons consisting of two Gunungsitoli KP2KP employees and two registered taxpayers. Research data collection was carried out through unstructured interviews by directly visiting sources and asking questions about the information needed by researchers. The results of this study indicate that taxpayer compliance that occurs greatly affects taxpayer knowledge of tax regulations and the quality of tax services provided by KP2KP. Keywords: Taxpayer Compliance, KP2KP, Tax Counseling, Tax Consultation
PENGARUH PERPUTARAN MODAL KERJA, AKTIVA TETAP, DEBT TO TOTAL ASSETS RATIO DAN EARNING PER SHARE TERHADAP RETURN ON ASSETS PADA PERUSAHAAN TRADE, SERVICE AND INVESTMENT DENGAN CURRENT RATIO SEBAGAI PEMODERASI Annisa Nauli Sinaga; Putri Handayani Singh; Veronica Veronica; Shelly Wijaya
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2364

Abstract

Trade, Service and Investment company is one of the fastest growing corporate sectors in Indonesia. This is due to the many needs and desires of the community are unlimited. Where the company established of course also has the main goal of obtaining maximum profit/profit from the activities carried out in developing the company. The purpose of this study is to determine the effect of Working Capital Turnover, Fixed Asset Turnover, Debt To Total Assets Ratio and Earning Per Share on Return On Assets with Current Ratio as Moderating. The sampling method used is purposive sampling. Sampel used by 29 Trade, Service and Investment companies using secondary data from the Indonesia Stock Exchange for the period 2018-2020. The data analysis models used in this study are multiple linear regression analysis, determination coefficient, simultaneous significance test, individual parameter significance test, and moderation regression analysis model. The final result of this study is Working Capital Turnover, Fixed Asset Turnover,Debt to Total Asset Ratio and Earning per Share simultaneously positively and significantly affect profitability in Trade, Service &Invesment companies listed on the Indonesia Stock Exchange. Partial Turnover of Working Capital, Settlement of Fixed Assets, and Debt To Total Assets Ratio has no effect and is insignificant to profitability, while Earning Per Share has an effect and is positive and significant to profitability. While the Current Ratio is not a moderation variable, so the Current Ratio cannot strengthen or weaken the relationship between independent and dependent variables. Keywords: Working Capital Turnover, Fixed Asset Turnover, Debt To Total Assets Ratio, Earning Per Share, Return On Assets, Current Ratio.
Pengaruh Return On Assets (ROA), Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidance Sekar Utami; Suhono Suhono
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2372

Abstract

This study aims to see the effect of Return On Assets (ROA), Leverage, and Company Size on Tax Avoidance in automative sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2012-2018. The population in this study uses 15 sub-manufacturing companies. Automotive sector listed on the Indonesia Stock Exchange. The sample selection technique used in this research is purposive sampling method, and obtained 8 sub-automotive manufacturing companies that meet the requirements as the research sample. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that of the 3 variables tested, 2 were proven to effect tax avoidance, namely the variable ROA, company size. Meanwhile the leverage variable has no effect on tax avoidance. Keywords: Tax Avoidance, Return on Assets, Leverage, Company Size.

Page 26 of 340 | Total Record : 3395

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