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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
 56   57   58   59   60 
Literatur Review Terhadap Penelitian Agresivitas Pajak Sri Ayem; Umi Wahidah; Wirandi Wirandi; Fransiska Theodosia Peni Yan; Anisa Alfiana; Dini Fitrianingsih; Sisilia Marlita Arce Kaka; Karolina Tunga
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.v6i2.5269

Abstract

The purpose of this study was to examine and analyze the influence of apparatus competence, internal control systems, organizational commitment and community participation on village fund management accountability. This research method uses a Systematic Literature Review (SLR) or Library Research or library research approach. This reference source was obtained from 20 journals published through the Google Scholar database. The results of the study show that apparatus competence, internal control systems, organizational commitment and community participation have an effect on the accountability of managing village funds. The implications of the findings of this study are to encourage accountable village fund management through increasing the competency of village fund management officials, village government organizational commitment, and community participation. Keywords: Village Apparatus Competence, Organizational Commitment, Internal Control System, Community Participation.
Pengaruh Faktor Free Cash FLow dan Leverage terhadap manajemen Laba: Literature review Daniel Nemba Dambe; Budi Prijanto; Longginus Gelatan; Klemens Mere; Jemi Pabisangan Tahirs
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.v6i2.5463

Abstract

The purpose of this article is to analyze the influence of the Free Cash Flow and Leverage factors on earnings management through an analysis of literature reviews in the field of financial management. The method used in this study is a literature study by reviewing some of the results of previous studies. The writing approach in this scientific article is to use qualitative methods and library research with the help of the latest references obtained from Google Schoolers and Mendeley citation searches. The results of previous studies were analyzed and used as reference material to determine answering the existing hypotheses. The results of the literature review show that the Free Cash Flow factor has two results, namely it can influence and does not significantly influence earnings management within the company, as well as Leverage which can sometimes give positive results on earnings management, but can also have a negative effect on earnings management. Keywords: Free Cash Flow, Leverage, Literature Review, Earnings Management
Faktor-Faktor yang Mempengaruhi Agresivitas Pajak di Indonesia Tiyana Rahayu; Riana Rachmawati Dewi; Dimas Ilham Nur Rois
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.v6i2.5480

Abstract

One of the reasons for not achieving the target of tax revenue in Indonesia is due to tax aggressiveness. The high tax burden that must be paid is a factor driving aggressive companies towards taxes. Efforts to avoid taxes are carried out in various ways. However, excessive tax avoidance will harm the state. Many factors trigger the emergence of tax aggressiveness. So, researchers want to examine further the effect of capital intensity, inventory intensity, company size, institutional ownership, and gender diversity on tax aggressiveness. Researchers chose mining sector companies listed on the IDX 2017-2021 as the study population. There were 7 selected company samples after taking samples using the purposive sampling technique. Data processing was carried out using Views software version 9. After researchers collected quantitative data, the researcher performed a panel data regression analysis using a random effect model. Thus, this study proves that the variable capital intensity and inventory intensity affect tax aggressiveness. Meanwhile, the variable firm size, institutional ownership, and gender diversity do not affect tax aggressiveness. Keywords: Capital Intensity, Inventory Intensity, Firm Size, Institusional Ownership, Gender Diversity, And Tax Aggressiveness.
Analisis Pengaruh Debt Covenant, Growth Opportunities, Dan Profitabilitas Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Tahun 2016-2021 Ilham Firmansyah Hartyawan; Andi Kartika
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.v6i2.5484

Abstract

This study aims to analyze fundamentals that affect stock returns including CR, DER and ROA and to test whether stock prices are able to moderate the relationship between these variables. This research was conducted on food and beverages companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data used is the financial report (annual report). The sampling method used purposive sampling method. Test to see the effect using multiple linear regression analysis. The results showed that CR had a significant negative effect on stock returns. DER has a significant positive effect on stock returns. ROA has a significant negative effect on stock returns. Stock prices are able to moderate the relationship of CR, DER and ROA to stock returns with a weakening function. The coefficient of determination test shows that CR, DER and ROA are able to provide an overview of changes in stock prices of 63.9% and the remaining 36.1% is influenced by other variables outside the study. Keywords : Current Ratio, Debt To Equity Ratio, Return On Assets, Stock Return, Stock Price
Determinan Kualitas Laba pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2017-2021 Anastasya Ayu Swacahayawati; Kartika Hendra Titisari; Riana Rachmawati Dewi
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.v6i2.5507

Abstract

This study analyzes the influence of profitability, liquidity, firm size, profit growth and audit quality on earnings quality. Theresearch population is mining sector companiesn isted on the Indonesia Stock Exchange for 2017-2021. The sampling metode used purposive sampling, in which 19 samples were obtained with five years of observation. The data source used is secondary data in the form of the company's annual financial report. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that profitability and firm size affect earnings quality. While liquidity, profit growth and audit quality do not affect earnings quality. If the level of profitability and firm size increases or decreases, it will have an impact on the quality of the profits generated by the company. Meanwhile, if liquidity, profit growth, and audit quality increase or decrease, it will not have any impact on the quality of the profit generated. Keywords: Earnings Quality, Financial Ratio, Firm Size, Profit Growth, Audit Quality
Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Sektor Aneka Industri Ikhsan Galih Alazis; Riana Rachmawati Dewi; Yuli Chomsatu
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.v6i2.5508

Abstract

Delays in auditing financial reports within companies can be a cause of overall delays in issuing company reports, but audits will be necessary to ensure the accuracy and transparency of financial reports published by companies. Many factors trigger the emergence of audit delay. So researchers want to learn more about the effect of variables profitability, solvency, company size, audit opinion, and auditor reputation on audit delays. The researcher chose the population in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) 2019-2021. The data analysis technique in this research is multiple linear regression. Sampling method with purposive sampling with the number of samples used 93 companies that have complied with the sampling. This study proves that profitability, company size, audit opinion affect audit delay while solvency and auditor reputation do not affect audit delay. Keywords: Profitability, Solvency, Company Size, Audit Opinion, Auditor Reputation, Audit delay.
Pengaruh Kualitas Audit,Profitabilitas dan Leverage Terhadap Manajemen Laba Riil Siti Yullaikhah; Listyorini Wahyu Widati
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.v6i2.5523

Abstract

In Indonesia there are cases where companies manipulate financial statements through profit and loss planning by providing false information. This study aims to examine by finding empirical evidence about the effect of audit quality, profitability and leverage on earnings management through real activities. Real earnings management is an act of engineering earnings carried out by managers outside the normal path to generate profits that are achieved. This type of research is classified as a quantitative type and uses secondary data provided from the Indonesian Stock Exchange website, namely www.idx.co.id. The method in this study was to collect data through purposive sampling which was carried out at manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples produced was 89 companies according to the criteria multiplied by 3 years of the manufacturing company period. Multiple linear regression is the hypothesis test used in this study. In the research, the results obtained were that the variables of audit quality and profitability had an effect on real earnings management, but the leverage variable had no effect on real earnings management. Keywords : Quality Audit, Profitability, Leverage, Real Earning Management
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Belanja Modal Terhadap Pendapatan Per Kapita Kabupaten/Kota Provinsi Sumatera Selatan Wigamas Rania Aliya; Henny Yulsiati; Yuli Antina Aryani
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.v6i2.4272

Abstract

The purpose of this study was to analyze the effect of Regional Original Income, General Allocation Funds and Capital Expenditures on Per Capita Income of Regency/City Governments in South Sumatra Province. The sample used is 17 regencies/cities in South Sumatra Province. Sampling was carried out using the saturated sampling or using all members of the population as samples. Data were collected by documentation method in the form of secondary data. The instrument used in this research is the Eviews 10. The results of the study show that Regional Original Income has no and no significant effect on Per Capita Income, General Allocation Funds have a negative and significant effect on Per Capita Income, and Capital Expenditures have a negative but not significant effect on Per Capita Income of Regency/City Governments in South Sumatra Province.
Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Organisasi Perangkat Daerah Pemerintah Kota Palembang Novita Dayang Sari; Maria Maria
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.v6i2.4518

Abstract

This study aims to determine the factors that affect the absorption of the budget of the regional government organization of the Palembang city government. The population in this study were 51 OPD Palembang City Government. The data collection technique used a saturated sample with questionnaires distributed to 204 employees in 51 OPDs of the Palembang City Government with 4 respondents in each OPD. This study uses multiple linear regression analysis with SPSS version 25. Based on the results of the study it is known that Budget Planning has a positive and significant effect on Budget Absorption, Budget Execution has a positive and significant effect on Budget Absorption, Human Resource Competence has no effect on Budget Absorption, Procurement of Goods and Services has a positive and significant effect on Budget Absorption, and Organizational Commitment has no effect on Budget Absorption. Simultaneous testing shows that the variables of Budget Planning, Budget Execution, Human Resource Competence, Procurement of Goods and Services, and Organizational Commitment together affect Budget Absorption. The value of Adjusted R square is 0.793, which means Budget Planning, Budget Execution, Competence of Human Resources, Procurement of Goods and Services, and Organizational Commitment is 79% of Budget Absorption and the rest is influenced by other variables. Keywords: Budget Absorption, Budget Planning, Budget Execution, Human Resource Competence, Procurement of Goods and Services, Organizational Commitment
Analisis pengelolaan keuangan pada bisnis online Indah Widia Multibeauty di Kabupaten Tulungagung Yulia Nur Anggraeni
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.v6i2.4858

Abstract

Financial analysis is an effort made to evaluate business continuity. The rise of online business entrepreneurs at this time, in the midst of the COVID-19 pandemic situation with restrictions on social activities, makes online business an alternative that can be considered. This research is focused on the financial management side of online business. No exception in managing finances in a business. With an online business, Ms. Indah Widia Multibeauty as an object of research with Islamic financial management applied in online business. The focus of the research in this journal is (1) How is the financial management of the beautiful online business of Widia Multibeauty? (2) Is the financial management of the Indah Widia Multibeauty business in accordance with the principles of Islamic accounting financial management?. This research method uses a qualitative research approach with the type of case study research. The results of this study indicate that these micro-enterprises or online business actors in financial management at Indah Widia's business still use simple financial management. These micro business actors or online business actors have implemented Islamic financial management because it is in accordance with the principles of Islamic buying and selling. Keywords: Online Business, Financial Management, Business Management, Micro Business Actors, Product Cost

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