cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Made Aristia Prayudi
Contact Email
prayudi.acc@undiksha.ac.id
Phone
-
Journal Mail Official
prayudi.acc@undiksha.ac.id
Editorial Address
-
Location
Kota denpasar,
Bali
INDONESIA
Jurnal Ilmiah Akuntansi dan Humanika
Published by Universitas Pendidikan Ganesha
ISSN : 20893310     EISSN : 25992651     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Akutansi dan Humanikan Undiksha adalah jurnal ilmiah bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akutansi. Redaksi menerima artikel dalam bahasa Indonesia maupun Bahasa Inggris yang tidak dikirimkan atau telah dipublikasikan dalam jurnal lain. Penentuan artikel yang dimuat ditentukan oleh hasil review penyunting ahli. Jurnal ini terbit 3 kali dalam setahun.
Arjuna Subject : -
Articles 20 Documents
 1   2 
Search results for , issue "Vol 11, No 2 (2021)" : 20 Documents clear
Kualitas Audit, Profitabilitas, Leverage dan Manajemen Laba Riil Putri, Hermalia Jelita; Nuswandari, Cahyani
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.35854

Abstract

Financial report is a presentation of the financial performance of an entity/company. Performance information is needed to make potential changes in economic resources that can be controlled in the future. The purpose of this study is to test whether there is an effect of audit quality, profitability, and leverage on real earnings management. This type of research includes quantitative research using secondary data obtained from the company's financial statements. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. Sampling used the purposive sampling method with the criteria of manufacturing companies that were not delisted during the year of observation, namely 2017 to 2019, the company had an annual report from 2017 to 2019. The sample was selected according to the criteria obtained by 113 companies. The data analysis method used SPSS 25. The results showed that audit quality and leverage had no effect on real earnings management, while profitability had a significant positive effect on real earnings management.
Pengaruh Profitabilitas dan Likuiditas serta Leverage terhadap Nilai Perusahaan pada Perusahaan Sektor Retail yang Terdaftar di Bursa Efek Indonesia Prasetya, Indrawan; Cipta, Wayan
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.29837

Abstract

The purpose of this study was to examine the effect of profitability, liquidity and leverage on firm value. This research was conducted at retail companies listed on the Indonesia Stock Exchange for the 2017-2018 period. The total population is 15 companies. Data were analyzed by multiple linear regression analysis. The results showed that (1) there was a simultaneous influence between profitability, liquidity, and leverage on firm value, with a large contribution of influence of 72.5%, while the remaining 27.5% was influenced by other variables not examined in this study. (2) there is a positive and significant influence between profitability and firm value, (3) there is a positive but insignificant effect between liquidity and firm value, (4) there is a positive and significant influence between leverage and firm value.
Pengaruh Tingkat Pendapatan, Suku Bunga, Religiusitas, dan Financial Attitude terhadap Minat Menabung untuk Beryadnya pada Masyarakat Desa Tajun Swastawan, Kd. Doni; Dewi, Ni Wyn. Yulianita
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.39102

Abstract

Analisis Pengaruh Dimensi Fraud Crowe Pentagon terhadap Kecurangan Akademik Mahasiswa Penerima Beasiswa Utami, Luh Asih; Adiputra, I Made Pradana
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.34596

Abstract

This study aims to determine the effect of the crowe pentagon's fraud dimension, variable pressure, opportunity, rationalization, competence, and arrogance to the behavior of academic fraud bidikmisi scholarship recipients. This research is a type of quantitative research with 101respondents. The data is obtained from the results of questionnaires answers using Google Form service. This research sample was selected using purposive sampling technique and calculated by Slovin formula. Primary data in the form of respondents' answers are processed using spss version 21. The results achieved that pressure, opportunity, rationalization, competence, and arrogance had a positive and significant effect on the academic fraud behavior of scholarship recipients.
Pengaruh Persepsi Manfaat, Persepsi Kemudahan, Persepsi Kepercayaan, dan Norma Subjektif terhadap MInat Menggunakan Sistem Informasi Pembayaran Elektronik (E-Payment) Ulansari, Luh Putu Eka; Yudantara, I Gede Agus Pertama
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30484

Abstract

The study aims to determine the effect of perceived usefulness, perceived ease of use, perceived of trust and subjective norms on the interest in using electronic payment information systems (e-payment). The data collection method used a questionnaire obtained 195 respondents. The data were processed using SPSS version 22. The results of the study found that perceived benefits, perceived convenience, perceived beliefs and subjective norms had a positive effect on the interest in using electronic payment information systems (e-payment). This means that the desire of the Undiksha Faculty Academic community is influenced by its usefulness, usefulness, reliability and other parties recommending an electronic payment information system (e-payment).
Pengaruh Motivasi Investasi, Pengetahuan Investasi dan Pendapatan terhadap Minat Investasi di Pasar Modal Hutapea, Sondang R; Dewi, Gusti Ayu Ketut Rencana Sari
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30014

Abstract

This research aims to determine (1) whether investment motivation has an affects on investment interest in the capital market, (2) whether investment knowledge affects investment interest in the capital market, (3) whether the level of income affects investment interest in the capital market. The subjects of this study were young people aged 20-45 years who have the status of residents in the Buleleng Regency. The number of respondents in this study was 347 respondents. This type of research is quantitative, with data collection using a questionnaire in the form of google form. The data analysis technique used in this research is the classical assumption test and multiple regression analysis, the coefficient of determination test, and the partial test. The results of this study indicate that (1) there is an effect of investment motivation on investment interest in the capital market, (2) there is an effect of investment knowledge on investment interest in the capital market, (3) there is an effect of income on investment interest in the capital market. The ability of the independent variable to influence the dependent variable was 41%.
Pengaruh Produktivitas Kerja terhadap Kompensasi pada PT Sasjam Riri di Kabupaten Gianyar Ramadhani, Dwi; Trianasari, Trianasari
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.29442

Abstract

This study aims to obtain explanative findings about the impact of work productivity on compensation at PT Sasjam Riri. The design of this research was causal quantitative. The subjects of this study were all 59 employees of PT Sasjam Riri. The object of this research focused on work productivity and compensation variables. The data collection technique was a survey using questionnaire as the research instrument. The data were then analyzed using simple linear regression. The results obtained in the study indicate that work productivity has a positive and significant effect on compensation.
Pengaruh Current Ratio, Debt To Equity Ratio, Return On Equity terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Perdagangan Besar Barang Produksi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2018 Safira, Siti; Suci, Ni Made
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30889

Abstract

This study aims to examine the joint and partial effect of the current ratio, debt to equity ratio, return on equity to firm value in the large trading goods sub-sector companies listed on the IDX. The research design used is quantitative causal. The subject of this research is the sub-sector of major trading of manufactured goods listed on the IDX and the objects of this research are the current ratio, debt to equity ratio, return on equity and firm value. Data were collected by recording documents, and analyzed by multiple linear regression analysis. The results showed that: (1) Current ratio, debt to equity ratio, return on equity had a significant effect on firm value (2) Current ratio had a significant effect on firm value (3) Debt to equity ratio had a significant effect on firm value (4) Return on equity has a significant effect on firm value.
Pengaruh Leverage dan Pertumbuhan Penjualan terhadap Profitabilitas pada Perusahaan Subsektor Tekstil dan Garmen Widhi, Niluh Nugrahaning; Suarmanayasa, I Nengah
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30062

Abstract

Companies with good performance are able to achieve the goals the company wants to achieve, namely maximizing company value. This goal can be achieved by increasing the profitability of a company. The purpose of this study was to determine the effect of leverage, sales growth simultaneously and partially on profitability. This research was conducted at the textile and garment subsector companies in the Indonesia Stock Exchange with a sample of 17 companies obtained through the purposive sampling method. The results of the study with multiple linear regression analysis found that: (1) Leverage and sales growth have a significant effect on profitability. (2) Leverage has a negative and significant effect on profitability. (3) Sales growth has a positive and significant effect on profitability
Pengaruh Earning Per Share dan Return On Equity serta Gross Profit Margin terhadap Harga Saham pada Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia Triadi, I Komang Agus; Suarmanayasa, I Nengah
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.29484

Abstract

This study aims to examine the effect of earning per share, return on equity and gross profit margin simultaneously and partially on stock prices. The research design used is quantitative causal. The population in this study were companies in the cigarette sub sector listed on the Indonesia Stock Exchange, amounting to 4 companies. Data was collected using document recording and then analyzed using multiple linear regression. The results of this study indicate that: (1) earnings per share, dividend payout ratio and return on equity affect stock prices with an effect of 86,5%, (2) earnings per share has a 78,3% positive effect on stock prices, (3) dividend payout ratio has a 64,5% positive effect on stock prices, (4) return on equity has a 72,8% positive effect on stock prices.

Page 2 of 2 | Total Record : 20

 1   2 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 15 No. 2 (2025) Vol. 15 No. 1 (2025) Vol. 14 No. 3 (2024) Vol. 14 No. 2 (2024) Vol. 14 No. 1 (2024) Vol. 13 No. 3 (2023) Vol. 13 No. 2 (2023) Vol. 13 No. 1 (2023) Vol. 12 No. 3 (2022) Vol. 12 No. 2 (2022) Vol. 12 No. 1 (2022) Vol. 11 No. 3 (2021) Vol 11, No 3 (2021) Vol. 11 No. 2 (2021) Vol 11, No 2 (2021) Vol 11, No 1 (2021) Vol. 11 No. 1 (2021) Vol 10, No 3 (2020) Vol. 10 No. 3 (2020) Vol. 10 No. 2 (2020) Vol 10, No 2 (2020) Vol 10, No 1 (2020) Vol. 10 No. 1 (2020) Vol 9, No 3 (2019) Vol. 9 No. 3 (2019) Vol 9, No 2 (2019) Vol. 9 No. 2 (2019) Vol 9, No 1 (2019) Vol. 9 No. 1 (2019) Vol. 8 No. 3 (2018) Vol 8, No 3 (2018) Vol 8, No 2 (2018) Vol. 8 No. 2 (2018) Vol. 8 No. 1 (2018) Vol 8, No 1 (2018) Vol 7, No 3 (2017) Vol. 7 No. 3 (2017) Vol 7, No 2 (2017) Vol. 7 No. 2 (2017) Vol 7, No 1 (2017) Vol. 7 No. 1 (2017) Vol 4, No 1: EDISI DESEMBER 2014 Vol. 4 No. 1: EDISI DESEMBER 2014 Vol. 3 No. 2: EDISI JUNI 2014 Vol 3, No 2: EDISI JUNI 2014 Vol. 3 No. 1: EDISI DESEMBER 2013 Vol 3, No 1: EDISI DESEMBER 2013 Vol 2, No 2: EDISI JUNI 2013 Vol. 2 No. 2: EDISI JUNI 2013 Vol 2, No 1: EDISI DESEMBER 2012 Vol. 2 No. 1: EDISI DESEMBER 2012 Vol. 1 No. 2: EDISI JUNI 2012 Vol 1, No 2: EDISI JUNI 2012 Vol 1, No 1: EDISI DESEMBER 2011 Vol. 1 No. 1: EDISI DESEMBER 2011 More Issue