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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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Pengaruh Leverage, Likuiditas, Struktur Modal Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Devi Oktaviyana; Kartika Hendra Titisari; Sari Kurniati
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.5444

Abstract

The company's financial performance is used to measure the level of success in running a business to gain profit. This study aims to examine and analyze the effect of leverage, liquidity, capital structure and company size on financial performance. The population used is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for 2017-2021. Sampling by purposive sampling technique based on predetermined criteria. The method used is a quantitative method using secondary data in the form of the company's annual financial statements. In this study, 31 companies were sampled and the observation period was from 2017 to 2021. Multiple linear analysis was used in the data analysis process. The findings of this study indicate that firm size and leverage have an effect on financial performance. While those that do not affect financial performance are liquidity and capital structure. Various parties can use this research as material for consideration in assessing factors that can affect a company's financial performance as well as material for consideration by investors in making investment decisions. Keyword: Leverage, Liquidity, Capital Structure, Company Size, Perfomance Finance
Pengaruh Kebijakan Utang, Good Corporate Governance, Cash Holding, Dan Sales Growth Terhadap Nilai Perusahaan (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2021) Selli Agustianingrum; Titiek Suwarti; Gregorius N. Masdjojo
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.5462

Abstract

The purpose of this study was to determine the effects of debt policy, good corporate governance, cash holding, and sales growth on the value of the company. The method used in this research is a quantitative method through secondary data in the form of financial information of manufacturing companies listed on the Indonesia Stock Exchange starting in 2018 until 2021. Data obtained from www.idx.co.id and www.finance.yahoo.com, and the company's official website. The sampling technique used was purposive sampling and this study used a sample of 188 observations. In conducting data testing using analytical methods, namely multiple linear analysis of panel data using eviews 12 software. The results showed that good corporate governance debt policy, and cash holding had no effect on firm value, while sales growth had a positive effect on firm value. Keywords: Debt Policy, Good Corporate Governance, Cash Holding, Firm Value, Sales Growth
Pegadaian: Mengurai Model Pemasaran Di Media Sosial Dan Akademisi Daniel Susilo
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.5473

Abstract

State-owned enterprises are company that is expected to best the others as they’re owned by the country and the government whether they are from tech-base industry, finance, internet service, or energy resource. Pegadaian as a company also cannot escape from this as they’re one of the financial pillars for the state and the people. Having history to be freed from Dutch colonization, they become the biggest pawnbroker company serving for the people and the state’s economy, the social media becomes their primary tool to construct their own public image through various contents, one of them is the global agenda of eco-friendly campaign as well as using Gen Z Slangs in their content. However, as advanced and updated they are from the public image, a bias still followed through their academic research records. Through examining this, we will discover their other perspective in the financial marketing.
Kinerja Perusahaan, Kepemilikan Keluarga, Dan Kompensasi Eksekutif Kimaya Dewi Nastiti; Sri Hartini
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.5510

Abstract

The purpose of this study was to examine the effect of company performance on executive compensation with family ownership as a moderating variable. The sample of this study is non-financial companies listed on the IDX in 2014 - 2018. There are 522 observational data in this study. This study uses multiple linear regression and moderation regression analysis. Executive compensation is the dependent variable and firm performance is the independent variable in this study. Family ownership as the moderating variable. The results of this study confirm the positive effect of firm performance on executive compensation. Family ownership does not moderate the effect of firm performance on executive compensation. Keywords: Firm Performance, Executive Compensation, Family Ownership, ROA
Literature Review: Hubungan Margin Laba Bersih dan Kinerja Keuangan Perusahaan Fitrianingsih Amalo; Riata Dheasita Safira; Suwandi Ng; Billy Dewandara; Rizqy Aiddha Yuniawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.5539

Abstract

Tujuan dalam artikel untuk menganalisis Hubungan Laba Bersih dan Kinerja Keuangan Perusahaan melalui analisis literature review di bidang manajemen Keuangan. Metode yang digunakan dalam penelitian ini adalah studi literature dengan mereview beberapa hasil penelitian sebelumnya. Pendekatan penulisan dalam artikel ilmiah ini adalah dengan menggunakan metode kualitatif dan penelitian kepustakaan atau library research dengan bantuan referensi terkini yang diperoleh dari pencarian kutipan Google Schoolers dan Mendeley. Berdasarkan review yang dilakukan menyimpulkan bahwa terdapat hubungan antara laba bersih dan kinerja keuangan perusahaan. Dimana, kinerja keuangan yang baik umumnya akan memberikan dampak positif pada peningkatan laba bersih yang diperoleh perusahaan. Laporan keuangan yang baik adalah bentuk dari kinerja keuangan yang positif pada perusahaan sehingga berpengaruh signifikan pada margin laba bersih perusahaan.
Analisis Faktor Faktor Yang Mempengaruhi Audit Delay Di Kabupaten/Kota Provinsi Sumatra Selatan Tahun 2016-2020 Shelly Krisandri; Maria Maria; Anggeraini Oktarida
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.4271

Abstract

In the districts and municipalities of South Sumatra, this study seeks to ascertain the size of local governments, audit findings, audit opinions, leverage, and the degree to which regional finances depend on audit delays. 17 counties and cities in South Sumatra make up the study's population. 85 saturated samples from 17 districts and municipalities in South Sumatra were collected over a 5-year period and used in the study. Using document technology, data collection methods. Multiple linear regression analysis was conducted in this study using SPSS version 25. According to the findings of partial and concurrent investigations, regional government size (X1), audit findings (X2), audit opinion (X3), leverage (X4), and regional-level financial reliance (X5) had negligible or no effects on audit delays. Keyword: Audit Delay, Size of Government, Audit Findings, Audit Opinion, Leverage, and level of regional Financial Dependences
Pengaruh Reputasi, Hasil, Persyaratan, Perilaku Etis, Dan Niat Kerja Terhadap Persepsi Mahasiswa Akuntansi Di Semarang Mengenai Karir Akuntansi Berdasarkan Gender Stefanus Jusvian; Stephana Dyah Ayu Retnaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.4958

Abstract

Commonly, perceptions between men and women can be different. Men and women can sometimes view a career with their own perceptions according to the information they get. Students majoring in accounting in Semarang are the population of this study. This study used a random sampling method with the distribution of questionnaires. This study used 273 respondents of active students majoring in accounting in Semarang. Hypothesis testing is performed using the t-test. This study aims to see the perception of accounting students regarding the accountant profession based on gender. This study shows that the variables of work requirements, work reputation, intentions (feelings), and work outcomes have no difference in perception based on gender. Meanwhile, the variable negative perception of accounting work gives significant results between men and women. Keywords: Accountant Career, Gender, Student Perception, Accountant Profession
Pengaruh Amihud, Bid-Ask Spread, Case Covid-19, Marcap, dan MTB terhadap Return Saham pada Perusahaan Financial yang Terdaftar di BEI Selama Covid 2019 (Periode Maret 2020 – Maret 2022) Susanna Susanna; Jessica Jessica; Joceline Joceline
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.5222

Abstract

This research is an event study that aims to examine the stock returns and liquidity of financial companies during Indonesia's first Covid-19 case. Researchers use monthly closing price data to calculate stock returns and data related to company liquidity. The sample in this study were go public companies listed on the Indonesia Stock Exchange for the period March 2020 - March 2022. With these criteria, the samples used in this study were 26 companies. Research sampling technique using purposive sampling method. The analytical tools used in this research are descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. Based on the results of data analysis it can be interpreted: Amihud, Marcap, MTB have an effect on stock returns; Bid-ask spread, Covid-19 case has no effect on stock returns; Amihud, Bid-Ask Spread, Case Covid-19, Marcap and MTB have a simultaneous effect on stock returns. Keywords: Amihud, Bid-Ask Spread, Case Covid-19, Marcap, MTB, Return Saham
Arti Penting Kepatuhan Pembayaran Dan Pelaporan Spt Tahunan Orang Pribadi Terhadap Pemahaman Peraturan Perpajakan Lenny Lenny
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.5232

Abstract

Taxpayers are individuals or entities that have tax rights and obligations in accordance with applicable regulations. If the taxpayer has a minimal understanding of tax regulations, it will result in non-compliance with the applicable tax rules, so that the end result will also result in a minimal level of mandatory compliance and an impact on the low level of tax that will be received by the state, as well as if the level of compliance of the taxpayer is low. In a country, a decrease in tax revenue will also result, and one of the indicators is that taxpayers must be disciplined in reporting SPT on time. Descriptive associative research is a type of research that uses direct data derived from 60 questionnaires completed by 60 respondents who are individual taxpayers and will be used entirely. This study uses a quantitative analysis method, which is carried out by conducting statistical tests on the results of the questionnaire obtained with the SP application SS in processing the questionnaire data obtained from respondents. Compliance with the payment and reporting of individual annual tax returns has a positive and significant impact on the understanding of tax regulations. Keyword : Tax payer compliance, Tax, Tax regulations understanding
Pengaruh Independensi dan Kompetensi Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Bandung) Sendie Nur Hidayat; Rini Susiani
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.5251

Abstract

This study aims to determine and analyze the effect of auditor independence and competence on audit quality at Public Accounting Firms in Bandung. This study data was obtained by distributing questionnaires to 45 respondents using the quota sampling technique, which is part of Non-probability Sampling. Respondents in this study were auditors at the Public Accounting Firm in Bandung. The analysis technique used in this research is the classical assumption test, multiple linear regression, and hypothesis testing. The results showed that independence has a positive but insignificant effect on audit quality, competence has a positive and significant effect on audit quality, and independence and competence simultaneously have a significant effect on audit quality. Keywords: Independence, Competence, Audit Quality

Page 57 of 340 | Total Record : 3395

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