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Kompartemen : Jurnal Ilmiah Akuntansi
Published by Universitas Muhammadiyah Purwokerto
ISSN : 16931084     EISSN : 25798928     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Kompartemen: Jurnal Ilmiah Akuntansi is a scientific journal published by Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto as a medium of accounting research, along with its development.
Arjuna Subject : -
Articles 9 Documents
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Search results for , issue "KOMPARTEMEN, Vol. 18 No.1, Maret 2020" : 9 Documents clear
Pengaruh DPR, Firm Size Dan ROA Terhadap DER (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2014-2018) Galuh Candra Setianing Mutia; Adi Rizfal Efriadi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.6597

Abstract

The Effect of Dividend Policy, Company Size and Profitability on Debt Policy in Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange in the Period of 2014-2018.               The purpose of this study was to determine the effect of the Dividend Policy, Company Size and Profitability on the Debt Policy in the food and beverage sector which is flat on the Indonesian stock exchange. The period used in this research is 5 years.This research design uses quantitative methods. The population of this research is the food and beverage sector manufacturing companies that have been and are still listed on the Indonesia Stock Exchange Period 2014-2018. Sampling techniques using purposive sampling and data obtained for research are 7 companies. The analytical method used is multiple linear regression.               Based on the results of data analysis, Dividend Policy is not examined because the required data is incomplete and does not meet the requirements. The size of the company is mid-sized but not significant to the Debt Policy, with this Beta Unstandardized Coefficients value of 0.027 with a significance value of 0.146. Profitability has a negative and significant effect on the debt policy, with this Beta Unstandardized Coefficients value of -7,183 and a significance value of 0,000. KeyWord : Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR) , Firmsize, and Profitability (ROA).
Analisis Faktor-Faktor yang Berpengaruh Terhadap Konservatisme Akuntansi Eko Hariyanto
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.7851

Abstract

This study aims to analyze whether the factors that affect accounting conservatism. Data is taken from secondary data on real estate and property companies that have sold their shares on the Indonesian Stock Exchange from 2016 to 2019, the number of selected samples is 23 companies. The variables used are profitability, firm size, institutional ownership and managerial ownership. All variables are measured by ratio data. Data analysis using multiple regression which is processed by the SPSS program.The results showed that profitability and managerial ownership had a positive effect on accounting conservatism. Firm size has a negative effect on accounting conservatism, while institutional ownership has no effect on accounting conservatism.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Sektor Barang Konsumsi di BEI Okta Setiawan; Iwan Setiadi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.6606

Abstract

The purpose of this study is to examine the effect of good corporate governance (GCG) on financial performance using the measurement of return on assets (ROA). The sample of this research is the manufacturing companies in the consumer goods sector which are listed on the Indonesia Stock Exchange. The data collection technique used in this study was purpose sampling, which consisted of 154 companies. The analysis of this study uses multiple linear regression analysis methods. The results showed that GCG consisting of independent commissioners had a significant positive effect on financial performance (ROA), independent audit committee had no effect on (ROA), institutional ownership had a significant positive effect on financial performance (ROA), and managerial ownership financial performance (ROA).Keywords: GCG, independent commissioner, independent audit committee, institutional ownership, managerial ownership, and financial performance. 
Pengendalian Kualitas Produksi Jalangkote (Studi Kasus: Produksi Jalangkote Berkah di Jalan Kartini, Kel. Lolu Selatan, Kec. Palu Timur, Kota Palu, Sulawesi Tengah) Chalfin Lieputera Kaliongga; Fadjryani Fadjryani; Eka Rizky Wulansari
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.7314

Abstract

Dunia usaha sekarang menuntut perusahaan untuk lebih meningkatkan kualitas produk dengan mengembangkan ide-ide untuk memperoleh efektif dan efisien untuk mencapai sasaran dan tujuan. Toko Jalangkote Berkah merupakan bentuk usaha yang bergerak dibidang pembuatan olahan makanan yaitu jalangkote. Tujuan dari penelitian ini adalah untuk mengetahui apakah produksi Jalangkote di Jalangkote Berkah, Jl. Kartini, Lolu Selatan, Palu Utara, Kota Palu, Sulawesi Tengah, berada pada pengendalian kualitas statistik sehingga mendapat keuntungan yang maksimum dari pengendalian kesalahan tersebut. Metode yang digunakan pada penelitian ini ialah Statistic Quality Control dengan konsep Six Sigma. Adapun hasil yang diperoleh pada penelitian ini yaitu keseluruhan nilai proporsi kesalahan produksi yaitu sebesar 0.013 berada diantara nilai Control Statistic dengan nilai UCL dan LCL yang beragam akibat jumlah produksi yang beragam, maka data berada dalam statistika control, dan kategori kesalahan yang harus diberi perhatian khusus yaitu cacat ukuran tidak sesuai dilihat dari diagram pareto.Kata kunci: jalangkote, produksi, cacat, kualitas, statistik kontrol, six sigma
Faktor-Faktor yang Mempengaruhi Struktur Modal Suharsono Suharsono; Iwan Setiadi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.6617

Abstract

The purpose of this study was to determine the effect of Profitability, Liquidity, Asset Growth and Company Size on the Capital Structure of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2012-2018. The populationin this study uses food and beverage sub-sector companies. The total population of this study was 70 samples. The technique used in sampling is purposive sampling. The values tested in this thesis use the formula of financial ratios andregression analysis. The analysis shows profitability, liquidity, and asset growth have a significant negative effect on DER. While the size of the company (size) has a significant positive effect on DER. The test results show that return on assets(ROA), Current Ratio (CR), Asset Growth (Growth) and Firm Size (Size) together (simultaneously) have a significant effect on Debt to Equity Ratio (DER). Keywords: Profitability, Liquidity, Asset Growth, Company Size and Capital Structure.
Determinasi Audit Report Lag Dwi Anjani; Sigit Hermawan; Sarwenda Biduri
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.4112

Abstract

This research aims to verify and provide empirical evidences about: The effect of Auditor Switching, Going Concern Opinion, Profit or Loss of current year and Company Size to the Audit Report Lag at companies LQ-45 that are listed on Indonesian Stock Exchange during the period 2011-2015.The population of this research are the LQ-45 companies listed in Indonesia Stock Exchange during the period 2011-2015. Sampling method using purposive sampling and obtain 15 companies. Data collection method used is the documentation. The analysis used is multiple linear regression analysis to test the hypothesis. The results shows that Auditor Switching and Opini Going Concern does not effect to Audit Report Lag partially, but Profit or Loss of current year and Company Size gave negative effect on Audit Report Lag partially. Auditor Switching, Opini Going Concern, Profit or Loss in year going and Company Size gave significant effect on Audit Report Lag simultaneously.
Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2014-2018 Firda Alia Mayasari
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.6812

Abstract

This study focuses on the purpose of analyzing the effect of the Islamicity Performance Index which will be proxied by the Profit Sharing Ratio, Zakat Performing Ratio, Equitable Distribution Ratio and Islamic Income VS Non-Islamic Income Ratio on the profitability of Islamic Commercial Banks in Indonesia. This study uses 7 samples of Islamic commercial banks in Indonesia using the annual financial statements from the period 2014-2018. The sample in this study was selected using the Purposive Sampling Method. While the method used for data analysis in this study uses the Common Effect Model analysis panel data regression. The results of the analysis in this study indicate that the profit sharing ratio, equitable distribution ratio, and Islamic Income vs. non-Islamic Income variables have no effect on Return on Assets (ROA). As for the zakat variable Performing ratio has a positive and significant effect on Return on Assets (ROA).Keywords: Islamicity Performance Index, Profitability.
Pengaruh Mekanisme Corporate Governance, Corporate Social Responsibility, Ukuran Perusahaan dan Leverage Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Afrizal Tahar; Dewi Rachmawati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.6342

Abstract

Penelitian ini dilakukan untuk menguji pengaruh Mekanisme Corporate Governance, Corporate Social Responsibility, Ukuran Perusahaan, dan Leverage terhadap Penghindaran Pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Penelitian ini menggunakan 108 perusahaan sebagai sampel yang dipilih dengan metode purposive sampling. Data dalam penelitian ini didapat dari beberapa sumber seperti seperti laporan tahunan dan summary of financial statement perusahaan yang menjadi sampel penelitian, yang diperoleh dari database Bursa Efek Indonesia (BEI) dan www.idx.co.id. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kepemilikan institusional, proporsi dewan komisaris independen, kualitas audit, komite audit, tanggung jawab sosial perusahaan, dan leverage berpengaruh positif terhadap penghindaran pajak, sedangkan ukuran perusahaan berpengaruh negatif terhadap penghindaran pajak.
Karakteristik Individu, Motivasi dan Kinerja Pelaksana Operasional BUM Desa Sucahyo Heriningsih; Lita Yulita Fitriyani; Dwi Sudaryati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.6947

Abstract

This study aims to determine the effect of individual characteristics and motivation on the performance of BUM Desa operational operators in Bantul Regency. This study uses a survey method that is data collected using a questionnaire. Populations in this study were operational operators of BUM Desa in Bantul Regency as many as 82 people, and the selected sample of 54 people. The sampling method uses a convenience sampling method. The collected data is then analyzed using multiple linear regression analysis methods. The results showed that the work experience and motivation affect the performance of BUM Desa, while gender, education and age did not affect the performance of BUM Desa. This shows that education and age do not guarantee a person's ability to carry out their duties and obligations. The results of this study are expected to be considered by the Village Government in preparing Human Resources to manage the BUM Desa. If BUM Desa is managed by the right Human Resources, has qualified capabilities and appropriate qualifications, then BUMDes can run according to the plans that have been made.

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