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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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Analisis Pengaruh Firm Size dan Sales Growth Terhadap Return Saham Anisa Maramis; Nor Norisanti; Kokom Komariah
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.v5i1.2418

Abstract

The purpose of this study was to determine the effect of Firm Size and Sales Growth on Stock Return in food and beverage sub-sector companies in 2017-2020. The method used is a quantitative method through an associative descriptive approach. The sample used in this study is by using purposive sampling. Of the 30 members of the food and beverage sub-sector companies, 10 companies were selected as samples. Using secondary data collection techniques and multiple linear regression analysis methods to test this research. The results of this study indicate that there is no influence between firm size on stock returns and there is an influence between sales growth on stock returns in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. Keywords : Firm Size, Sales Growth, Stock Return
Pengaruh Keadilan Organisasi Dan Leader Member Exchange Terhadap Komitmen Organisasi Pada PT. Eka Karya Graha Flora Sukabumi Anggia Nurul Safarila; Acep Samsudin; Nor Norisanti
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.v5i1.2419

Abstract

The purpose of this study was to determine the effect of organizational justice and leader member exchange (LMX) on organizational commitment at PT. Eka Karya Graha Flora Sukabumi. This study uses descriptive and associative methods using saturated sampling technique for sampling by distributing questionnaires to 88 employees of PT. Eka Karya Graha Flora Sukabumi. The data analysis technique used is validity test, reliability test, multiple linear regression analysis including multiple correlation coefficient test, coefficient of determination test, and hypothesis testing t test and f test. The results of this study indicate that organizational justice on organizational commitment has a significant influence and leader member exchange on organizational commitment also has a significant influence. And the results of the influence of organizational justice and leader member exchange have a positive and significant influence on organizational commitment. Keywords: Organizational Justice; Leader Member Exchange; Organizational Commitment
Pengaruh Komite Audit, Reputasi Auditor, Likuiditas, Dan Rasio Hutang Terhadap Kebijakan Dividen Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Real Estate Dan Building Construction Yang Terdaftar Di Bursa Efek Indonesia Annisa Nauli Sinaga; Catherine Pangestu; Christina Christina
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.v5i1.2429

Abstract

The purpose of this study is to see the effect of the Audit Committee, Auditor's Reputation, Liquidity, and Debt Ratio on Dividend Policy with Profitability as a Moderation Variable in Real Estate and Building Construction Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a quantitative research. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange www.idx.co.id. The population in this study were all Real Estate and Building Construction companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period as many as 75 companies, with a purposive sampling technique so that the sample that met the criteria was 17 companies. From this research it can be seen that the Audit Committee, Auditor's Reputation, Liquidity and Debt Ratio simultaneously have a significant and significant effect on dividend policy and Auditor's reputation has a partial and significant negative effect on dividend policy, and the Audit Committee, liquidity and debt ratio partially have no effect and not significant to dividend policy. Keywords: Audit Committee, Auditor's Reputation, Debt to Equity Ratio, Dividend Policy, Profitability
The EFFECT OF FEE BASED INCOME, OPERATIONAL COSTS ON OPERATIONAL INCOME (BOPO) AND DISTRIBUTION OF CREDIT ON PROFITABILITY (ROA) IN. BANK BJB, Tbk PERIOD 2015 - 2020 Lismadonna Br. Pohan; Nunung Nurhasanah; Didit Supriyadi
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.v5i1.2430

Abstract

This study aims to provide empirical evidence about the effect of fee-based income, Operational Expenses on Operational Income (BOPO), and credit distribution on profitability (ROA) of Bank BJB, Tbk. The research sample used is from 2015 - 2020. The method of analysis used is multiple linear regression with the classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results showed that the fee-based income variable had a significant and positive effect on the profitability of Bank BJB, Karawang Branch. Meanwhile, BOPO and lending had a significant but negative effect on profitability. Simultaneously fee-based income, Operating Expenses on Operating Income (BOPO), and credit distribution have a significant effect on the profitability of Bank BJB Karawang Branch for the period 2015 to 2020.
Pengaruh Return On Assets (ROA), Debt To Equity Ratio (DER), Dan Earning Per Share (EPS), Terhadap Harga Saham Yang Terdaftar Di Bei Periode 2015-2019 Maria Juliani; Feby Siska Sembiring; Januardin Januardin
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.v5i1.2435

Abstract

Banking in Indonesia in general has a function as a place to collect funds from the public in the form of savings and distribute them again to the public in the form of credit or other forms in order to improve the standard of living of many people. This study aims to determine whether Return On Assets (ROA), Debt to Equity Ratio (DER) and Earning Per Share (EPS) have a positive or negative influence on stock prices in banking companies. There are 46 banking companies listed on the BEI and this study uses a purposive sampling technique as many as 24 companies that list their share prices for the 2015-2019 period. The results of this study are that increasing ROA has a significant negative effect on rising stock prices, DER has a significant negative effect on stock prices, and EPS has a significantly positive effect on stock prices. Keywords: Return On Assets (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Stock Price.
Analisis Manajemen Laba Sebagai Variabel Mediasi Dalam Penerapan Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Heni Nurbayani; Nor Norisanti; Acep Samsudin
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.v5i1.2443

Abstract

The research was aimed at determining direct and indirect influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Profit Management as mediators towards Company Financial Performance. The data used in the research were in terms of secondary data taken from the state-owned enterprises (BUMN) registered in the Indonesia Stock Exchange in 2018 period. The data were analyzed using Partial Least Square (PLS) with the help of software SmartPLS 3. The results of the research show that GCG has no influence on Profit Management; CSR has a influence on Profit Management; and, Profit Management has a influence on Company Financial Performance. The results also show that Profit Management does not mediate the influence of GCG toward Company Financial Performance, but Profit Management fully mediates the influence of CSR toward Company Financial Perfromance. Keywords : Good Corporate Governance, Corporate Social Responsibility, Profit Management, Company Financial Performance
Analisis Kepercayaan Konsumen Dalam Memediasi Hubungan Antara Cash On Delivery Dengan Keputusan Pembelian Di Sosial Media Facebook Fendira lutfianisa; Asep Muhamad Ramdan; Dicky Jhoansyah
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.v5i1.2446

Abstract

This study aims to determine the effect of trust in mediating the relationship of cash on delivery on purchasing decisions. The research method used is the method of causality. The sample in this study was 347 members of the Facebook Sukabumi Shopping SS Online Buying Forum who had used COD services, which were taken using a simple random sampling technique. Researchers used path analysis data analysis techniques with the help of the AMOS 25 data processing application.The results of this study found that cash on delivery has a significant effect on trust, trust has a significant effect on purchasing decisions and trust is a mediating variable in the relationship between cash on delivery and purchasing decisions. Then trust becomes a bridge in the relationship between cash on delivery and purchasing decisions. Keyword : Cash On Delivery, Facebook, Trust, Purchase Decision
Pengaruh Current Ratio, ROA, Total Assset Turnover Dan Debt To Equity Ratio Terhadap Harga Saham Pada Perusahaan Sektor Industri Dasar Dan Kimia Yang Terdaftar Di BEI Riana Permata Sari; Mey Tisa Sihombing; Ruth Dameria Manurung; Deasy Arisandy Aruan
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.v5i1.2447

Abstract

This study aims to determine the effect of the variable current ratio, ROA, total asset turnover and debt to equity ratio on stock prices. The research population obtained 67 companies selected using purposive sampling with certain criteria as many as 27 companies. The type of data used in this research is quantitative data. The data source in this research is secondary data. The data collection technique is done by using documentation technique and data analysis using multiple linear analysis. The results of the research partially show that ROA has a positive and insignificant effect on stock prices, total asset turnover has a negative and significant effect on stock prices, while the current ratio and debt to equity ratio have no significant effect on stock prices. The research results simultaneously show the current ratio, ROA, total asset turnover and debt to equity ratio to stock prices. Keywords: CurentRaio, Debt To Equity Ratio, ROA, Stock Price, Total Asset Turnover
Pengaruh Audit Tenure, Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Andre Prayoga; Annisa Nauli Sinaga
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.v5i1.2448

Abstract

This study is to discuss whether there is an effect of audit tenure, liquidity, solvency and profitability on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research method used is quantitative research that uses secondary data and data collection techniques for documentation studies. The population collected was 169 companies, while the sample that was processed based on the consideration there were 96 companies. The data analysis technique used logistic regression. The test results show that partially using the Wald test, only audit tenure has an effect on going concern audit opinions while other variables, namely liquidity, solvency and profitability, do not affect going concern audit opinions. Simultaneous test results using the Omnibus test show that audit tenure, liquidity, solvency and profitability affect going concern audit opinions. Based on the Cox & Snell's R Square value, the variability of the dependent variable (going concern audit opinion) which can be explained by the variability of the independent variables (audit tenure, liquidity, solvency and profitability) is only 3.3%. Keywords : Audit Tenure, Liquidity, Solvency, Profitability and Going Concern Audit Opinions.
Pengaruh Ukuran Perusahaan,Profitabilitas,Pertumbuhan Perusahaan Dan Laverage Terhadap Nilai Perusahaan Pada Sektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Annisa Nauli Sinaga; Perdy Perdy; Agustina Teresia Purba
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.v5i1.2449

Abstract

This study aims to examine and analyze how the influence of company size, profitability, company growth and leverage on firm value in the property and real estate sectors listed on the Indonesia Stock Exchange in 2017-2019, either partially or simultaneously. This research is a quantitative research. The population in this study is the property and real estate sector companies totaling 58 companies. The sample of this research is 27 companies selected by purposive sampling technique. The statistical method used is multiple linear regression analysis. The results of the study indicate that company size, company growth and leverage have no effect on company value. While profitability has a significant effect on firm value. And simultaneously Company Size, Profitability, Company Growth and Leverage have an effect on Company Value. The magnitude of the coefficient of determination is 33.1% while the remaining 66.9% Firm Value is explained by other variables not examined in this study. The conclusion of this study is that only profitability has a significant effect on firm value in the property and real estate sectors listed on the Indonesia Stock Exchange in 2017-2019. Keywords : Company Size, Profitability, Company Growth, Leverage, Firm Value

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