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INDONESIA
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Published by Universitas Ibn Khaldun Bogor
ISSN : 18582214     EISSN : 26547880     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal NERACA KEUANGAN atau NERACA adalah jurnal ilmiah yang menitikberatkan pada pengembangan ilmu akuntansi pada umumnya, sesuai namanya jurnal ini dimaksudkan untuk dapat memberikan inovasi pada perkembangan teknologi dan ilmu akuntansi dengan memberikan informasi informasi praktis hasil pemikiran dan penelitian para pakar akuntansi.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol. 17 No. 2 (2022): AGUSTUS" : 5 Documents clear
Pengaruh Persistensi Laba Terhadap Earnings Response Coefficient Dengan Fleksibilitas Keuangan Sebagai Variabel Moderasi Saputra, Dwi; Sunarto, Sunarto
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i2.12956

Abstract

The purpose of this research is to examine the effect of earnings persistence on earnings respon coefficient (ERC) with financial flexibility as moderating variable. Mining sector companies listed on the Indonesia stock exchange (IDX) for the period 2017-2019 make up the population with 27 data samples using purposive sampling. The annual financial report becomes secondary data in this research. Multiple linier regression analysis and Moderated Regression Analysis (MRA) is the study methods that the researches uses. The result of this research that earnings persistence had a significant effect on earnings response coefficient (ERC), and flexibility financial is weaken the effect of earnings persistence on earnings response coefficient (ERC).
Pengaruh Leverage, Ukuran Perusahaan, dan Profitabilitas terhadap Biaya audit Abbas, Dirvi Surya; Rauf, Abdul; Makmun, Syukron; Nurhuda, Hengki
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i2.12959

Abstract

The purpose of this study was to examine the effect of leverage, firm size and profitability on audit fee. The population in this study consisted of coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2015-2019. A sample of 8 companies used in this study was determined by the purposive sampling method. The data used is secondary data. Data analysis was carried out with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that Firm Size has a positive effect to audit fee, while profitability and leverage does not have significant effect to the Audit Fee
Dampak Inklusi Keuangan Terhadap Literasi Keuangan dan Financial Technologi Di IIB Darmajaya Irawati, Anik; Putra, Dedi; Swissia, Pebrina
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i2.12962

Abstract

This study aims to determine the effect of Financial Literacy and Financial Technology on Student Financial Inclusion at IIB Darmajaya. This research is quantitative and the research data used are primary and secondary data. The population in this study were students majoring in Accounting with a concentration in finance. The sampling technique used is the sholving method, in order to obtain 86 students at IIB Darmajaya Accounting Department to be respondents. The analytical method used is descriptive analysis and multiple linear regression analysis. The data was processed statistically with the t test model. The results of this study indicate that the variables of financial literacy and financial technology simultaneously have a significant effect on the financial inclusion of students in North Sumatra. Partially, the variables of financial literacy and financial technology have a positive and significant effect on the financial inclusion of students at IIB Darmajaya.
Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Farmasi Zahra, Firlia Adnina; Nasution, Raden
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i2.12965

Abstract

This study intends to determine and to some extent dissect the effect of cash turnover, accounts receivable turnover and inventory turnover on profitability. To determine the concurrent effect of cash turnover, accounts receivable turnover and inventory turnover on profitability. In this review, the technique used is a quantitative strategy with a sample of 45 pharmaceutical companies used. Examination of the information used is a direct relapse examination which is different by using partial and simultaneous tests. The results of this study are that the cash turnover variabel does not significantly affect profitability, the accounts receivable turnover variabel has an influence on profitability. Inventory turnover variabels affect profitability Taken together, cash turnover, accounts receivable turnover and inventory turnover affect the p
Pengaruh Manajemen Laba, Kepemilikan Institusional, dan Dewan Komisaris Independen Terhadap Return Saham Yudiana; Andrima Putri, Meisilia; Dali, Rahmat Mulyana
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba, kepemilikan institusional dan dewan komisaris terhadap return saham pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data sekunder dalam bentuk laporan keuangan tahunan perusahaan manufaktur periode 2017-2021. Pengambilan sampel menggunakan teknik purposive sampling yang dilakukan berdasarkan keriteria tertentu dan terdapat 19 perusahaan manufaktur, 68 data yang diolah pada penelitian ini. Analisis data dalam penelitian menggunakan software SPSS versi 25. Hasil yang diperoleh pada penelitian ini menunjukkan bahwa variabel manajemen laba dan kepemilikan institusional berpengaruh positif signifikan terhadap return saham, dan variabel dewan komisaris independen tidak berpengaruh terhadap return saham. Dan hasil uji simultan menunjukkan bahwa variabel manajemen laba, kepemilikan institusional dan dewan komisaris independen berpengaruh terhadap return saham. Kata kunci : manajemen laba, kepemilikan institusional, dewan komisaris independen, return saham

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