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INVENTORY: JURNAL AKUNTANSI

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Published by Universitas PGRI Madiun

ISSN : 25977202 EISSN : 2613912x DOI : -

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains the results of thoughts and research results in the field of Financial Accounting, Management Accounting, Public Sector Accounting, Information Systems, Taxation, Sharia Accounting, Behavioral Accounting, Investment and Portfolio Analysis, International Accounting and Entrepreneurshi

Arjuna Subject : -

Articles 129 Documents

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“DETERMINANTS OF AUDIT DELAY IN INDONESIA COMPANIES: EMPIRICAL EVIDENCE” Luki Retno Puri Rahayu
INVENTORY: JURNAL AKUNTANSI Vol 1, No 1 (2017)
Publisher : Universitas PGRI Madiun

AbstractThe purpose of this research is to examine the impact of firm size, DER, auditor opinion, anda public accounting firm sizetoward audit delay in sanctions-hit Indonesia Stock Exchange in 2013.The population of the study is a company that sanctioned the Indonesia Stock Exchange in 2013 and listed on the Indonesian Stock Exchange in the period 2012-2015.These samples wereselected by using Purposive sampling method with the total sample of 16 companies. The data analysis uses multiple regressions. The results showed that the firm size, DER, auditor opinion, and a public accounting firm sizenot affect audit delay. Partial testing, showing the firm size, DER, auditor opinion, and a public accounting firm sizenot affect audit delay.Keywords: audit delay, firm size, DER, auditor opinion, and a public accounting firm size.

PERBEDAAN MODEL OHLSON, MODEL TAFFLER DAN MODEL SPRINGATE DALAM MEMPREDIKSI FINANCIAL DISTRESS Anny Widiasmara; Henny Catur Rahayu
INVENTORY: JURNAL AKUNTANSI Vol 3, No 2 (2019)
Publisher : Universitas PGRI Madiun

The purpose of this study is to provide empirical evidence that there are differences in the Ohlson, the Taffler and the Springate Model in predicting financial distress for companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this study are all nine industrial sector companies listed. This study uses secondary data from annual financial reports / annual report in 2015-2017. Testing the hypothesis in this study using the normality test and the Kruskal Wallis test (different test). The results showed that the Taffler model is the model that has the highest level of accuracy in predicting financial distress conditions of companies listed on the Stock Exchange with an accuracy rate of 83.93%, then the Springate Model with an accuracy rate of 54.91% and the Ohlson Model which is a model with the lowest accuracy rate is 6.70%.Keywords: Ohlson Model, Taffler Model, Springate Model, Financial Distress

ANALISIS PENGELOLAAN PIUTANG DAN POTENSI PIUTANG YANG TIDAK TERTAGIH SEBAGAI TINDAK LANJUT KEBIJAKAN PEMBAYARAN KREDIT PADA BIMBINGAN BELAJAR X DI MADIUN Rizka Hardiyanti
INVENTORY: JURNAL AKUNTANSI Vol 1, No 1 (2017)
Publisher : Universitas PGRI Madiun

This study aims to analyze the management accounts and the potential doubtful as a follow-up loan payments policy on tutoring X in Madiun. Accounts receivable is one type of accounting transactions dealing with the billing of consumers is owed on a person, a company, or an organization for goods and services that has been given to the consumer. Results of research conducted at the Institute of tutoring X in Madiun, the researchers conclude that the management of receivables and the potential doubtful at a tutoring agency X in Madiun there have been improvements in the new school year 2016-2017. So in the new academic year 2015-2016 is no longer doubtful, but still no payment policy on credit to be paid each maturity. Keywords: Receivables Management, Potential Accounts Receivables photo and Follow-Up Credit Policy

DETERMINAN KARAKTERISTIK PERUSAHAAN TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016) Puji Nurhayati; Sari Kurniati
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

This study aims to examine the influence of company characteristics which include profitability, leverage and company size on environmental disclosure. The data used in this study is secondary data with the number of 270 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Data testing uses multiple regression through SPSS software. The test results prove that the profitability and size of the company affect environmental disclosure while leverage does not affect environmental disclosure.

PENGARUH PROFITABILITAS FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO DIMODERASI LIKUIDITAS PADA BUMN INDONESIA Nik Amah; Efa Dwi Prasetyowati
INVENTORY: JURNAL AKUNTANSI Vol 3, No 2 (2019)
Publisher : Universitas PGRI Madiun

The purpose of this study aims to empirically examine the effect of profitability and firm size on the dividend payout ratio with liquidity as a moderating variable. This population, namely the BUMN companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The type of research used is descriptive quantitative. The sampling technique using purposive sampling method. Based on the existing criteria, there were 15 BUMN companies that became the research sample. Data analysis techniques used in this study are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that profitability does not affect the dividend payout ratio. Firm size affects the dividend payout ratio. Liquidity moderates the effect of profitability on the dividend payout ratio. Liquidity does not moderate the effect of firm size on the dividend payout ratio.Keywords: Dividend Payout Ratio, Liquidity, Profitability and Firm Size

KARAKTERISTIK PERUSAHAAN DAN NILAI PERUSAHAANPADA PERUSAHAAN YANG MENGIKUTI CGPI AWARD TAHUN 2011-2016 Samsul Rosadi; Fahri Ali Ahzar
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

This study discusses about companies that want to earn Earnings Per Share in Companies that Participate in the 2011-2016 CGPI Award. The characteristics of the company in this study are represented by company size, old company, old list, and leverage. The results of the F test show all simultaneous all independent variables on Earnings per Share. Based on the results of the test it can be concluded that the company is positive for Earning Per Share, while leverage has a negative effect on earnings per share. Old company and listing variables do not affect Earning per Share.

PENGARUH LEVERAGE, UMUR PERUSAHAAN, PROFITABILITAS, FIRM SIZE, AUDIT FIRM SIZE TERHADAP VOLUNTARY DISCLOSURE Fahma Dewi Firmaningtyas; Dinda Amelia Kusumastuti
INVENTORY: JURNAL AKUNTANSI Vol 3, No 2 (2019)
Publisher : Universitas PGRI Madiun

Changes in economic conditions affect the business world, therefore companies must be more transparent in disclosing company information. The limitation of this research problem is the scope of information including Voluntary Disclosure while the information presented is leverage, age of the company, profitability, firm size and audit firm size. This study tries to analyze the determinants of the level of voluntary disclosure companies in BEI Manufacturing companies in 2015-2017. For this purpose the disclosure data is 65 data from BEI Manufacturing companies in 2015-2017, companies are selected and analyzed using multiple Linear regression. This study shows that the relationship of exogenous company level factors including profitability, firm size, audit firm size, company age and leverage on the voluntary disclosure index. The results of this study indicate that leverage, age of the company, Firm Size and Audit Firm size affect the area of voluntary disclosure or Voluntary Disclosure. While profitability has no effect on the area of Voluntary Disclosure disclosure.Keywords: Voluntary Disclosure, profitability, company size, Audit Firm size, company age and leverage

ANALISIS PENGARUH CASH RATIO, RETURN ON ASSETS, GROWTH, DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEND PAYOUT RATIO (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014) Galih Nurcahyo
INVENTORY: JURNAL AKUNTANSI Vol 1, No 1 (2017)
Publisher : Universitas PGRI Madiun

The purposive of this study was to determine whether effect of Cash ratio (CR), Return on Asset (ROA,) Growth, and Debt To Equity Ratio toward Dividend Payout Ratio in BUMN company period 2010-2014.The sampling method was done by using purposive sampling of 10 companies from population is 20 companies BUMN. The researched data was obtained from ICMD, and Financial Statements in 2010-2014. The data analysis technique is asumsi klasik testing, multiple linear regression, and Hypothesis testing. This research results that Return On Assets gives significantly positive on dividend payout ratio. While it indicates that Cash Ratio variable, and Debt to Equity Ratio partially positive and not significant toward Dividend Payout Ratio. Growth variable partially negatife and not significant toward Dividend Payout Ratio. Simultan test stated that all variables in this research has positive influence and significant to the Dividend Payout Ratio (DPR). Key words: Cash Ratio, Debt to Equity Ratio, Dividend Payout Ratio, Growth, Return on Assets

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA BANK GO-PUBLIC DI BEI TAHUN 2014-2018 Effrita Ayuningtyas; Kartika Hendra Titisari; Siti Nurlaela
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

In order to create maximum company performance, the company must pay close attention to the performance conditions of the company by pressing management to obtain optimal results. This study aims to examine the influence of independent commissioners (X1), audit committees (X2), managerial ownership (X3), board of directors (X4) on company performance (Y). Using the method of multiple linear regression analysis. Sampling with purposive sampling obtained 135 research samples from 27 companies at the Go-Public Bank on the Stock Exchange in 2014-2018. This type of research includes quantitative data. It was found that the independent board of commissioners, audit committee and managerial ownership had no effect on the company's performance. Only the board of directors can influence the company's performance.Keywords: Corporate Governance, Company Performance

Analisa Kinerja Keuangan pada Koperasi Uber Kepanjen melalui Rasio Likuiditas, Solvabilitas dan Profitabilitas Angguliyah Rizqi Amaliyah; Muhamad Mahrus Alie
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

An assessment of the performance of a financial institution can be done by analyzing its financial statements. With the aim to find out how much the financial performance of the Kepberen Uber Cooperative is in a healthy condition. This financial performance is reviewed through an analysis of its financial ratios. In this study, researchers used a descriptive analysis with a quantitative approach. Taking the research subject at the Kepanjen Uber Cooperative. While the object of research taken was the annual report of the Kepberen Uber Cooperative starting the period 2016 - 2018. Research conducted shows that the Liquidity Ratio with the type of Current Ratio gives fairly healthy results for its financial performance, and gives an unhealthy financial performance results on its Cash Ratio type. Solvency ratios measured by the type of Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) that provide financial performance results in a healthy condition. Profitability ratios measured by the type of Return on Equity (ROE) provide financial performance results in an unhealthy condition, in the type of Return on Assets (ROA) provide financial performance results in a fairly healthy condition, and Net Profit Margin (NPM) which provides performance results financial condition is very healthy. Thus the results of the analysis of financial performance in the financial statements of the Cooperative Uber Kepanjen through financial ratio analysis has been classified as good even though the performance of the cooperative has decreased each year and fluctuations.Keywords: Financial performance, Liquidity Ratios, Solvency Ratios, Profitability Ratios

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Contact Name HEIDY PARAMITHA DEVI, S.Pd., M.Si.

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Contact Name
HEIDY PARAMITHA DEVI, S.Pd., M.Si.

Contact Email
heidy@unipma.ac.id

Phone
-

Journal Mail Official
heidy@unipma.ac.id

Editorial Address
-

Location
Kota madiun,

Jawa timur

INDONESIA