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ACCRUALS (Accounting Research Journal of Sutaatmadja)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26145286     EISSN : 26150409     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : -
Articles 142 Documents
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THE EFFECT OF PERSONAL ENGINEERING ABILITY, TRAINING AND EDUCATION, UTILIZATION OF TECHNOLOGY, AND WORK EXPERIENCE ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS Bambang Sugiharto; Trisandi Eka Putri; Anestya Hayatunufus Hafsyah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.946

Abstract

This study aims to determine whether there is an influence of personal technical ability, training and education, the use of technology, and work experience on the effectiveness of the accounting information system. The data used in this study is primary data by distributing questionnaires in the form of google forms and questionnaires. The method used in sampling is a non-probability sampling method with purposive sampling technique and the number of samples in this study were 115 respondents, who were employees of the Yogya Group in Subang Regency. The data was processed using the data quality test method, classical assumption test, multiple regression analysis, and hypothesis testing. The results of this study indicate that the variables of training and education, and the use of technology have a positive effect on the effectiveness of accounting information systems. While the variables of personal technical ability and work experience have no effect on the effectiveness of accounting information systems.
THE EFFECT OF PERCEIVED OF EASE OF USE, PERCEIVED OF BENEFITS, TRUST, PERCEIVED OF RISK AND LEVEL OF UNDERSTANDING OF ELECTRONIC MONEY ON INTEREST IN USING E-MONEY Asep Kurniawan; Fenty Yulianti; Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.947

Abstract

This study aims to determine the effect of perceived ease of use, perceived benefits, trust, perceived risk and level of understanding of electronic money on interest in using e-money. The data used in this study is primary data by distributing questionnaires in the form of google from. The population in this study were accounting students throughout West Java. The sample in this study amounted to 300 people. The method used in sampling is non-probability sampling method using purposive sampling technique. This study uses a quantitative approach. Data analysis was performed using SPSS version 22. The results showed that in particular the perceived ease of use variable had a positive effect on interest in using e-money. The perceived benefit variable has a positive effect on asking to use e-money. Trust variable has a positive effect on interest in using e-money. The risk perception variable does not have a positive effect on interest in using e-money and the level of understanding has a positive effect on interest in using e-money. Simultaneously, the research results show that the variables of perceived ease of use, perceived benefits, trust, risk perception and level of understanding of electronic money affect the interest in using e-money among accounting students in West Java.
THE EFFECT OF INVESTMENT OPPORTUNITY SET, ACCOUNTING CONSERVATISM, MANAGERIAL OWNERSHIP, PROFITABILITY, AND DIVIDEND POLICY ON FIRM VALUE Trisandi Eka Putri; Lolha Gantika; Icih Icih
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.948

Abstract

This study aims to determine the effect of the investment opportunity set, accounting conservatism, managerial ownership, profitability, and dividend policy on firm value either partially or simultaneously. The data used in this study is secondary data obtained from the financial statements of all companies listed on the Indonesia Stock Exchange from 2018 to 2020 and requires closing price data published by IDX on its official website, namely www.IDX.co.id. The sampling technique used in this research is the purposive sampling technique. By using this purposive sampling technique, 167 companies were obtained which could be used as samples in this study. The data analysis technique used in this study was multiple regression analysis and hypothesis testing which was carried out using the SPSS Version 22 program. The results showed that partially the variables of the investment opportunity set, profitability, and dividend policy had a positive and significant effect on firm value. While the variables of accounting conservatism and managerial ownership have no effect on firm value. The results also show that the investment opportunity set, accounting conservatism, managerial ownership, profitability, and dividend policy variables have an effect on firm value simultaneously.
THE EFFECT OF FREE CASH FLOW, DEBT POLICY AND PROFITABILITY ON DIVIDEND POLICY Sri Mulyati; Sopyan Yahya
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.949

Abstract

The purpose of this research is to find the effects of free cash flow, leverage, and profitability on dividend policy. This research uses a sample of 18 LQ 45 companies registered in BEI 2019-2020. The method used is purposive sampling. Hypothesis testing in this research uses multiple linear regression analysis. The result of this research shows free cash flow significantly affects the dividend policy. While leverage and profitability have no effect on dividend policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Amir Indrabudiman; Grace Sabrina Christiane; Wuri Septi Handayani
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.930

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh leverage, profitabilitas, ukuran perusahaan, kompleksitas operasi perusahaan, dan reputasi auditor terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Terpilih sebanyak 18 perusahaan sebagai sampel dengan metode purposive sampling. Data dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan reputasi auditor berpengaruh negatif terhadap audit delay, sedangkan leverage, ukuran perusahaan, dan kompleksitas operasi perusahaan tidak berpengaruh terhadap audit delay. Penelitian ini melakukan pengembangan pada metode yang digunakan dalam penelitian sebelumnya, yaitu menambah klasifikasi dalam pengukuran reputasi auditor dengan memberikan angka 0 untuk KAP lokal, angka 1 untuk KAP lokal yang berafiliasi dengan KAP asing Non Big Four, dan angka 2 untuk KAP Big Four. Kata Kunci: Leverage, Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi Auditor, Audit Delay.
IMPACT OF FINANCIAL RATIOS ON THE SHARE PRICE OF A CONSUMER GOODS INDUSTRY COMPANY Aurora Angela; Endah Purnama Sari; Livia Yonathan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.932

Abstract

It is essential that investors have proper financial knowledge for each of their business decisions. One of the ways is to achieve it is to conduct a fundamental analysis related to the financial ratios, which can have an effect on the share price. The purpose of the particular research is to analyse earnings per share (EPS), price to earnings ratio (PER), price to book value (PBV), debt to equity ratio (DER), return to equity (ROE) and their effects on the price of the stock. The particular research is conducted on a consumer goods industry company enlisted in IDX between 2018 and 2020. The test of research hypothesis is conducted utilising multiple linear regression. The outcome of research is that EPS and PBV play a significant role in the share price, whereas PER, DER, ROE are the other way around.
The Effect Of Governance Aspects On Increasing Of Cooperative Profit In Subang Regency Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.980

Abstract

Sisa Hasil Usaha (SHU) merupakan pendapatan koperasi yang diperoleh dari kegiatan atau usahanya selama satu periode akutansi setelah dikurangi dengan biaya-biaya. Besarnya sisa hasil usaha yang diperoleh koperasi disetiap tahunnya juga merupakan indikator keberhasilan pengelolaan koperasi. Penelitian ini bertujuan untuk mengetahui pengaruh aspek tata kelola terhadap peningkatan sisa hasil usaha. Data yang digunakan dalam penelitian ini adalah data primer dengan cara penyebar kuesioner. Jumlah sampel dalam penelitian ini berjumlah 32 responden yang merupakan pengurus koperasi. Data tersebut diolah menggunakan metode uji asumsi klasik, analisis regresi linear sederhana, dan uji t. Hasil penelitian ini menunjukan bahwa aspek tata kelola berpengaruh terhadap peningkatan sisa hasil usaha. Dengan koefisien determinasi sebesar 24,7%.
PROFIT GROWTH REVIEW FROM THE FINANCIAL PERFORMANCE ANALYSIS AND INFLATION RATE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATION Yunus Harjito; Elizabeth Afinka Bunga Pratiwi; Sugiarti Sugiarti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.982

Abstract

Profit growth is one of indicators used by stakeholders to know the company’s financial performance. The high-profit growth represents that financial performance is well. Addition to internal conditions, profit growth also influenced by external conditions, such as inflation rate. The emergence of the obligation to disclose Sustainability Reporting including Corporate Social Responsibility affects financial performance and profit growth. This research intended to analyse the influence of financial performance and inflation rate on profit growth moderated by Corporate Social Responsibility disclosure. Financial performance was measured by using Net Provit Margin, Return On Equity, Quick Ratio, and Debt to Equity Ratio. The population is manufacture companies listed on the Indonesia Stock Exchange during the period from 2017-2019. A total sample of 101 companies obtained for 3 years is resulted in 303 samples by using purposive sampling as the research method. The data analysis technique used moderating regression analysis with SPSS. The research showed that Quick Ratio has a negative effect on profit growth while Debt to Equity Ratio has a positive effect on profit growth, whereas Net Provit Margin and Return On Equity did not. Therefore, the result of moderating analysis saw that Corporate Social Responsibility could moderate the effect of Quick Ratio and Debt to Equity Ratio on profit growth, but it could not moderate the effect of Net Provit Margin and Debt to Equity Ratio to profit growth.
TAX AVOIDANCE IN REVIEW BY BUSINESS STRATEGY, COMPANY CHARACTERISTICS, AND GOOD CORPORATE GOVERNANCE Yunus Harjito
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.983

Abstract

This study aims to analyze the effect of business strategy, company characteristics (liquidity, profitability, leverage, company size) and corporate governance on tax avoidance. The tax avoidance variable is represented by the cash effective tax rate (CETR). This study uses a sample of 52 companies which meet the criteria i.e. listed on the IDX in 2015-2019 and listed on the Corporate Governance Perception Index ranking. The data was analyzed using IBM SPSS Statistics version 23 software. The results show that business strategy, liquidity, company size, and corporate governance have an effect on tax avoidance. Meanwhile, profitability and leverage have no effect on tax avoidance.
THE EFFECT OF PROFITABILITY, CASH HOLDINGS, SALES GROWTH, INSTITUTIONAL OWNERSHIP STRUCTURE AND CORPORATE TAX RATE ON CAPITAL STRUCTURE Bambang Sugiharto; Trisandi Eka Putri; Qiara Luthfiani
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.1010

Abstract

The study aims to determine the effect of profitability, cash holdings, sales growth, institutional ownership structure, and corporate tax rate on the capital structure of a case study of Basic and Chemical Industry Sector Companies listed on the Indonesia Stock Exchange for 2017-2020. In this study, using a purposive sampling method, and samples that fit the criteria 221 data were obtained on Basic and Chemical Industry Sector Companies listed on the Indonesia Stock Exchange for 2017-2020. And the data were analyzed using IBM SPSS Statistics 22 program. Partial result (t-test), profitability and cash holdings have a negative significant effect on capital structure, sales growth has a positive significant effect on capital structure. Meanwhile, institutional ownership structure and corporate tax rate have no significant effect on capital structure. The simultaneous test result (F test) shows that the profitability, cash holdings, sales growth, institutional ownership structure, and corporate tax rate simultaneously affect capital structure

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