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Muhamad Iqbal Adrian, S.Ak
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JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Published by Universitas Langlangbuana
ISSN : 25500732     EISSN : 26558319     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, Agustus, Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol 5 No 3 (2021): December" : 15 Documents clear
Factors Who Affect Bank Dividend Payout Ratio in Indonesia Riska Anjari Suherman
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1611

Abstract

This study aims to determine the effect of insider ownership, profitability, liquidity, and asset growth partially and simultaneously on bank dividend policy in Indonesia. Factors that tested in this research as the independent variable are Insider ownership, return on asset as a proxy of profitability, loan to deposit ratio as a proxy of liquidity, and asset growth. While the dividend payout ratio is the dependent variable. This research using the descriptive method and the population is the Banks who is listed in Indonesia Capital Market for the period 2013 - 2017 which amounted to 43 companies then become 7 companies after deducting by purposive sampling method. The data analysis that is used in this study is multiple linear regression analysis at the significance level of 5%. The results showed that partially and simultaneously insider ownership, profitability, liquidity, and asset growth effect to dividend payout ratio.
Analysis of the Influence of Company Size and Profitability on Company Value Aliza Maulida Fauzya
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1619

Abstract

The purpose of this study is to determine whether company size and profitability will affect firm value. In this study, company size is measured by the total assets owned by the company, while profitability is measured using ROA. The data studied came from the official website of the Indonesia Stock Exchange (BEI), while the object of this study was companies indexed by LQ 45 for the 2016-2019 period. The research hypothesis was tested using multiple linear regression. The results showed that company size and profitability had a positive effect on firm value. This research implies that the company has total assets and profits which have a large effect on the value of the company itself. Therefore, this study contributes to a better visualization for potential investors who will invest in a company by first paying attention to some of the determinants of the value of a company.
Factors Affecting Audit Delay (Case Study on Manufacturing Companies Listed on IDX) Khansha Sindra Irfani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1621

Abstract

Company size, audit opinion, financial performance, and good corporate governance, were tested in this study to know the effect of these variables on audit delay. 159 sample data obtained through purposive sampling method from financial statements go public auditing manufacturing sector. The study used multiple linear regressions. The size of the company does not affect audit delays. While other variables such as audit opinions, financial performance, and corporate governance affect audit delay. This research contributes to reducing audit delays that can be used as consideration for the Financial Services Authority and subsequent research.
The Influence of Environmental Performance and Environmental Costs on Financial Performance Andre Alamsyah Ismail
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1622

Abstract

The purpose of this study was to examine the influence of environmental performance and environmental costs on financial performance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX), which publish financial reports and are listed in the Company Performance Rating Program in Environmental Management (PROPER) in 2015-2019. To take data samples in this study researchers used the purposive sampling method and obtained 140 data samples. The research method used is the verification method with a quantitative approach. Hypothesis testing is done using multiple linear regression analyses. The results showed that environmental performance has a positive influence on financial performance and environmental costs has a negative influence on financial performance.
The Effect of Financial Distress, Internal Control, And Debt Structure on Earnings Management in Companies Registered in Indonesia Stock Exchange Puspanagari Putri Ridanti; Diah Hari Suryaningrum
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1630

Abstract

Earnings management is a manager's attempt to influence the information in the financial statements to trick stakeholders. Earnings management has two perspectives, namely positive and negative. If earnings management is practiced for a long period, it will be detrimental to the company. Managers have two main tools for performing earnings management: accrual earnings management and real earnings management. This study aims to test and prove the effect of financial difficulties, internal control, and debt structure on accrual and real earnings management. This research is quantitative by using multiple linear regression analysis methods. The sample selection used purposive sampling. The sample of this research is 28 manufacturing companies listed on the Indonesia Stock Exchange with five years of research, namely from 2015-2019. This research indicates that financial difficulties do not affect accrual earnings management but do affect real earnings management. Furthermore, this research suggests that companies experiencing greater financial difficulties carry out low real earnings management. Meanwhile, internal control and debt structure do not affect earnings management. The existing control variable only has an impact on the effect of debt structure on accrual earnings management.
Association Between the Managerial Ability and Long-Term Performance in Mergers and Acquisitions Adinda Ayu Jelita Putri; Diah Hari Suryaningrum
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1639

Abstract

Mergers and acquisitions are still a hot topic to be discussed and are often seen as a high priority issue worldwide as a controversial decision because it has a very complex impact. This study aims to test and analyze whether managerial ability has an effect on long-term performance and 1, 2, and 3 years after mergers and acquisitions. In addition, this study also aims to examine whether managerial ability in horizontal acquisitions has an effect on long-term operating performance rather than diversified acquisitions. This research uses quantitative research. The sample of this research is 14 public acquisition companies with a research period of 10, 9, and 8 years after mergers and acquisitions are listed on the Indonesia Stock Exchange and KPPU in 2010-2012. The results showed that managerial ability had an effect on operating performance 1 year after mergers and acquisitions. Other research results indicate that managerial ability has no effect on operating performance 2 and 3 years after mergers and acquisitions and long-term performance. In addition, managerial ability in horizontal acquisitions has no effect on long-term performance and 1, 2, and 3 years after mergers and acquisitions than diversified acquisitions..
The Influence of Accounting Information Systems and Human Resources (HR) Competency of Finance on The Quality of Financial Reports Deri Kurnia Saputra; Acep Suherman; Tina Kartini
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1642

Abstract

Abstract Improper pouring of existing information systems in the company, lack of experience and competence of human resources owned by the company can cause problems in the future for the company. This research was conducted to see the influence of the Accounting Information System and Human Resources Competence (HR) in the Finance Division on the Quality of Financial Statements. The method used is quantitative method. And the type of data used in this study is primary data where primary data is data obtained or obtained directly from sources not through intermediary media. Primary data is specifically collected through questionnaires that already contain questions related to the research being carried out with comparisons of previous research with the results of the realization in the field. During the research process in the field, there were still problems that were found, such as improper financial reporting, inaccurate information systems, and many other problems related to the lack of competence of human resources. And in the process of this research, it produces data that there is a significant influence between the influence of accounting information systems and the competence of human resources (HR) in the finance department on the quality of financial statements.
Factors Affecting the Effectiveness of Province Regional Original Income in Indonesia 2017-2020 Period Agung Atma Darmanto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1662

Abstract

The purpose of this study is to test, prove, and analyze the effect of Regional Taxes, Regional Levies, Other Regional Income on the Effectiveness of East Java Province Original Income for the 2017-2020 period. This study uses primary data in the form of tax report data. The sample used is 40 tax reports in the provinces of Indonesia during the period 4 2017-2020, using the purposive sampling method. The analysis used in this research is multiple linear regression analysis. Based on the results of the study, it can be ignored that the variables of Regional Taxes, Regional Levies, and Other Regional Revenues affect the Effectiveness of Regional Original Income for the 2017-2020 period. The implications and suggestions can be found after analyzing the results of research that has been carried out by the government to maintain Regional Taxes, Regional Levies and Other Regional Revenues because they affect the effectiveness of Regional Original Income. so that regional autonomy can run well.
Understand the Role Whistleblowing System and Internal Audit on Fraud Prevention Agus Bagianto; Hendriyana Hendriyana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1733

Abstract

The development of the business world, especially banking is increasingly complex with a lot of competition. This can trigger the emergence of asset abuse and other fraud. This condition requires managers in the company to always carry out supervision in order to anticipate losses experienced by the company by doing various ways that can prevent them. This study aims to analyze the role of the whistleblowing system and internal audit on the fraud prevention of PT. Bank Mandiri Bandung branch. The factors tested in this study are the whistleblowing system and internal audit as independent variables, while fraud prevention is the dependent variable. The research design used in this study is explanatory. The population in this study were 50 employees of PT. Bank Mandiri Bandung branch. The sampling technique used in this study is to use a saturated sample because the population size is known with certainty. While the analytical method used in this study is multiple linear regression analysis at a significance level of 5%. The program used in analyzing and using the Statistical Package for Social Science (SPSS) Ver. 23. The results of hypothesis testing indicate that the whistleblowing system and internal audit can prevent fraud.
The Influence of Village Apparatus Competence, Whistleblowing and Internal Control System on Prevention Fraud in Village Financial Management Restu Abdul Baki; Ismet Ismatullah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1734

Abstract

This study aims to determine the effect of village apparatus competence, Whistleblowing and internal control systems on prevention Fraudin village financial management carried out in Ciwaru village, Mekarsakti village and Mandrajaya village, Ciemas district, Sukabumi district, this study uses quantitative research methods with a quantitative approach. parametric statistics for data collection techniques using questionnaires, interviews, literature and documentation, the number of samples In this study as many as 100 people, when the questionnaire was distributed, the researcher would spread the number of questionnaires more than the predetermined number of samples, namely as much as the number of samples added 10% of the sample namely 100 people plus 10% or as many as 110 questionnaires which will be distributed to 110 people. The data analysis technique used is validity test, reliability test, classical assumption test, multiple regression test, and hypothesis testing. This research was assisted by SPSS24 software by coming to the conclusion that the competence of village apparatus has no significant effect on the prevention of Fraud in village financial management, while Whistleblowing and internal control systems are positively and significantly impacted on the prevention of Fraud in village financial management in Ciwaru Village, MekarsaktiVillage and Mandrajaya Village, CiemasSubdistrict, Sukabumi Regency.

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