Competitive Jurnal Akuntansi dan Keuangan
Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen Keuangan.
Articles
283 Documents
<![CDATA[Pengaruh Perputaran Persediaan dan Penjualan Terhadap Laba Bersih Pada Pertokoan PKP-RI Kota Sukabumi Tahun 2015-2019 ]]>
<![CDATA[Luthfianinurri, Luthfianinurri]]>
<![CDATA[ COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/competitive.v7i1.4746
<![CDATA[This study aims to determine the effect of inventory turnover and sales on net income. The research method used is quantitative methods and data collection techniques in this study using secondary data sources in the form of observation studies, documentation and literature studies. The results showed that there was a partially positive effect between the independent variable inventory turnover (X1) on net income (Y) with a t-count value of 2.719 > 2.009 (t table of 55 data) with a significant value of 0.005 <0.05 and there was a positive effect. partially between the independent variable sales (X2) to the dependent variable net income (Y) with a t-count value of 7.982>2.006 (t table of 55 data) with a significance of 0.000 <0.05. There is a simultaneous positive effect between the independent variables inventory turnover (X1) and sales (X2) on the dependent variable net income (Y) simultaneously at PKP-RI Shops in Sukabumi City with an F calculated value of 116.747> 3.175 (F table of 55 data) with a significant value of 0.00 <0.05.]]>
<![CDATA[Analisis Profitabilitas Terhadap Manajemen Risiko Pada Perusahaan Perbankan Yang Terdaftar Di BEI ]]>
<![CDATA[Ade Wiyatama]]>;
<![CDATA[Dhani Ichsanuddin Nur]]>
<![CDATA[ COMPETITIVE Vol 6, No 2 (2022): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/competitive.v6i2.4461
<![CDATA[The purpose of this study is to determine and analyze the effect of market risk, liquidity risk, capital adequacy risk, operational risk as a factor considered by companies on the profitability of banking companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. This study used purposive sampling and used linear regression analysis using the SPSS program as a testing tool. The results of this study indicate that the independent variable, namely Market Risk, can contribute to determining profitability. Liquidity Risk can contribute in determining Profitability. Operational Risk can contribute in determining Profitability. Meanwhile, Capital Adequacy Risk cannot contribute to determining Profitability.]]>
<![CDATA[Pengaruh Pengendalian Internal dan Audit Operasional Terhadap Persediaan Barang Dagang Sparepart Pada PT Terus Jaya Sentosa Motor ]]>
<![CDATA[Aurellia, Cut Kenny]]>
<![CDATA[ COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/competitive.v7i1.4728
<![CDATA[Persediaan barang merupakan salah satu asset lancar perusahaan dimana keberadaannya sangat penting bagi perusahaan. Keberadaan persediaan merupakan salah satu factor penentu keberlangsungan sebuah perusahaan dagang. Sama halnya dengan sebuah dealer motor yang menyediakan persediaan sparepart untuk memenuhi permintaan konsumen. Permintaan sparepart yang tidak menentu membuat perusahaan menyetok beberapa sparepart di tempat penyimpanan. Hal ini membuat keberadaan persediaan barang dagang sparepart tidak terkendali dan tidak teratur. Pengendalian internal pada perusahaan belum mampu berjalan dengan maksimal sehingga masih menimbulkan beberapa kesalahan seperti diantaranya ditemukan perbedaan pencatatan persediaan antara pencatatan fisik dan pencatatan system. Tidak hanya pengendalian internal, tidak maksimalnya pelaksanaan Audit operasional di perusahaan cukup menimbulkan kerugian bagi perusahaan karena masih ada kecurangan yang dapat dilakukan oleh karyawan dalam pengolahan persediaan barang dagang sparepart. Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal dan audit operasional terhadap persediaan barang dagang sparepart. Metode penelitian yang digunakan adalah menggunakan metode kuantitatif dengan pendekatan asosiatif dan menggunakan data primer yaitu data hasil penyebaran kuesioner. Hasil uji t (secara parsial) bahwa terdapat pengaruh positif dan signifikan antara variabel pengendalian internal (X1) terhadap persediaan barang dagang sparepart (Y) dan variabel audit operasional (X2) terhadap persediaan barang dagang sparepart (Y). Dan secara simultan yaitu uji f bahwa terdapat pengaruh positif dan signifikan antara X1, X2 terhadap Y.]]>
<![CDATA[PENGARUH RISIKO KREDIT DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[anwar, teguh aditia]]>;
<![CDATA[Kosasih, Kosasih]]>;
<![CDATA[Suhaemi, Ujang]]>
<![CDATA[ COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/competitive.v7i1.4702
<![CDATA[Tujuan dari dilakukannya penelitian ini ialah agar bisa mengetahui hubungan dari risiko kredit dan profitabilitas terhadap nilai perusahaan. Metode penelitian mempergunakan metode kuantitatif dengan analisis deskriptif verifikatif sedangkan Purposive sampling merupakan teknik sampling yang dipergunakan. Penelitian ini mempergunakan data sekunder, yaitu rasio-rasio keuangan pada annual report perbankan periode 2016-2020 yang listed pada BEI. Sampel yang dipergunakan sebanyak 11 perusahaan perbankan. Dapat disimpulkan risiko kredit (NPL) tak mempunyai dampak kepada nilai perusahaan. Sedangkan profitabilitas (ROA) mempunyai dampak kepada nilai perusahaan. Sedangkan secara simulttan Risiko Kredit (NPL) dan Profitabilitas (ROA) berdampak kepada nilai perusahaan.Kata Kunci :Risiko Kredit, Profitabilitas, Nilai Perusahaan dan Perbankan.]]>
<![CDATA[Pengaruh NPM, dan EPS terhadap Harga Saham pada perusahaan sektor industri barang konsumsi di ISSI (perusahaan terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[ayu oktamia nugraha]]>
<![CDATA[ COMPETITIVE Vol 6, No 2 (2022): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/competitive.v6i2.4385
<![CDATA[The stock price is determined by the supply and demand for the stock it self in a capital market. Whe the higher the puchase of share, the stock price will tend to move up and vice versa. The purpose of this study is to analyze and determine the effect of Net Profit Margin (NPM) and Earning PER Share (EPS) on stock price in industrial sector companies consumer goods in the indonesian sharia stock index (ISSI). In this study using quantitative research with a descriptive approach method. The result of the study show that partially Net Profit Margin (NPM) has no effect on stock price and Earning Per Share (EPS) has no effect on stock price. Meanwhile the research result simultaneously show that Net Profit Margin (NPM) and Earning Per Share (EPS) have no significant effect on stock price.]]>
<![CDATA[Analisis rasio keuangan untuk memprediksi financial distress pada perusahaan subsektor makanan dan minuman yang terdaftar di BEI 2015-2019 ]]>
<![CDATA[Kingkin Vinda Lailana dewi]]>
<![CDATA[ COMPETITIVE Vol 6, No 2 (2022): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/competitive.v6i2.4589
<![CDATA[The purpose of this study was to analze the effect of liquidity,profitability, and leverage on the financial distress of the food and beverage sub sector manufacturing companies listed on the Indonesia Stoxk Exchange. The population in this study is the food and beverage sub sector companies listed on the Indonesia stock Exchange for 2015-2019 period. The sampling technique was purposive sampling method. The research ample was 13 manufacturing companies in the food and beverage sub sector listed on the Indonesia Stock Exchange. The data analysis method used is multiple linier analysis. The results showed that the liquidity variable measured using the current ratio (CR) had positive and significant effect on financial distress, the profitability variable measured using return on asset (ROA)has no significant effect on financial distress, and the measured leverage. Using the debt equity ratio (DER) has a positive and significant effect on financial distress conditions simultaneously, the variables of liquidity, profitability, and leverage have a significant effet on financial distress. Keywords: Liquidity, Profitability¸ Leverage, Financial Distress]]>
<![CDATA[FAKTOR-FAKTOR PREDIKTOR TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Marisa Utami]]>
<![CDATA[ COMPETITIVE Vol 6, No 2 (2022): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/competitive.v6i2.4563
<![CDATA[Penelitian ini dilakukan agar mendapatkan pengetahuan meliputi hal pengaruh prediksi kebangkrutan, ukuran perusahaan, leverage, dan proporsi komisaris independen terhadap opini audit going concern pada perusahaan manufaktur di BEI periode 2014-2019. Analisis regresi logistik difungsikan untuk melaksanakan analisis data yang telah didapatkan oleh peneliti dari halaman idx.com dengan menggunakan purposive sampling sebagai langkah untuk meghasilkan sebuah sampel dimana didapatkan 6 perusahan dari periode 2014-2019. Hasil penelitian diketahui bahwa pertama prediksi kebangkrutan secara parsial berpengaruh negatif signifikan, kedua ukuran perusahaan, leverage, dan proporsi komisaris independen secara parsial tidak terdapat pengaruh, dan ketiga semua variabel x dilakukan pengujian secara simultan menunjukan pengaruh signifikan.]]>
<![CDATA[Pengaruh Partisipasi Anggaran dan Komitmen Organisasi terhadap Senjangan Anggaran ]]>
<![CDATA[Nuke, Amanda Putri]]>
<![CDATA[ COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/competitive.v7i1.4732
<![CDATA[This research was conducted on a case study of sectors in the district to examine whether budget participation, and organizational commitment affect budgetary slack. The population in this study were employees related to the budget who worked in the SKPD of the Sukabumi Regency Government. This study uses multiple linear regression analysis. The results of the study show that the first hypothesis shows that budgetary participation has an effect on budgetary slack and organizational commitment has an effect but is not significant on budgetary slack.]]>
<![CDATA[PENGARUH LABA BERSIH DAN ARUS KAS OPERASI DALAM MEMPREDIKSI ARUS KAS OPERASI MASA MENDATANG ]]>
<![CDATA[Septiana, Amanah]]>;
<![CDATA[Alamsyah, Sakti]]>;
<![CDATA[Sulaeman, Sulaeman]]>
<![CDATA[ COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/competitive.v7i1.4698
<![CDATA[This study aims to determine the effect of net income and operating cash flow in predicting future operating cash flows. The variables used in this study are net income, operating cash flows, and future operating cash flows. This research was conducted in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period as many as 22 companies. The sampling technique in this study used a non-probability sampling method with a purposive sampling technique. Analysis of the data used is non-parametric with multiple linear analysis. With the results of the study, Net Profit has no effect in predicting future operating cash flows with a significance of 0.190 > 0.05 and tcount < ttable (1,338 < 2.037), Operating Cash Flows have a negative effect on predicting future operating cash flows with a significance of 0.000 < 0.05 and tcount > ttable (-3.949 > 2.037), and net income, cash flow has a simultaneous effect in predicting future operating cash flows with a significance of 0.001 < 0.05 Fcount 8.255 > Ftable 3.29. Keyword : Net Profit, Operating Cash Flow, Predicting Future Operating Cash Flows ]]>
<![CDATA[Pengaruh Penerapan SIPD, Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan : Studi Empiris Pada BPPKAD Kabupaten Sumenep ]]>
<![CDATA[Hafila Mahruzia]]>;
<![CDATA[Anik Yuliati]]>
<![CDATA[ COMPETITIVE Vol 6, No 2 (2022): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/competitive.v6i2.4480
<![CDATA[The purpose of this study is to determine and test empirically the effect of the Regional Government Information Systems, utilization of information technology and internal control on the quality of financial reports BPPKAD Sumenep Regency. This research used a quantitative approach, using primary data through questionnaires. The subject of this research are employees that doing accounting functions or financial administration that has worked for 2 years with a minimum last education of D3 in all majors. The samples in this study used non probability sampling with purposive sampling with total of 55 samples that met the criteria.The analysis technique in this study using multiple regression analysis with assistance software IBM SPSS Statistics 26. The result of this study indicated that (1) Regional Government Information Systems had significant negative influence toward the quality of financial reports on BPPKAD Sumenep Regency, (2) utilization of information technology had significant positive influence toward the quality of financial reports on BPPKAD Sumenep Regency. (3) internal control had significant positive influence toward the quality of financial reports on BPPKAD Sumenep Regency.Keywords : Regional Government Information Systems, Utilization of information technology, Internal Control, Quality Of Financial Reports]]>
