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STATERA: Jurnal Akuntansi dan Keuangan

statera
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Published by Universitas Matana

ISSN : 26569418 EISSN : 26569426 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

STATERA, Jurnal Akuntansi dan Keuangan adalah publikasi ilmiah untuk tema kajian dalam keilmuan akuntansi dan keuangan. STATERA, Jurnal Akuntansi dan Keuangan dipublikasikan dua kali dalam setahun pada bulan April dan Oktober oleh Program Studi Akuntansi, Fakultas Ekonomi, Bisnis dan Ilmu Sosial, Universitas Matana, Tangerang Banten.

Arjuna Subject : -

Articles 45 Documents

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Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure Mega Sekarwigati; Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : Universitas Matana

This research purposes to check the effects of Company Size and Financial Performance on Corporate Social Responsibility Disclosure. This research uses mining companies which is listed in Bursa Efek Indonesia (BEI) within the period of 2014-2016 as the sample. The total number of companies used as a sample is 14 companies with 3 years of observation. The result of simultant test, company size, profitability, and liquidity has an impact on CSRD. While the result of t test showed a significant negative impact of company size and liquidity on CSRD. While profitability has shown no effect on CSRD.

Pengaruh Ukuran Perusahaan, Struktur Modal, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Kurniawan Kurniawan; Nurainun Bangun; Henryanto Wijaya; Thea Rahardjo
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : Universitas Matana

The value of the company becomes an important thing related to the acquisition of funds through investment. Investors make the value of the company as an important consideration for investing. Companies must try to increase the value of their company to attract investors. The purpose of the research is to empirically examine the effect of company size, capital structure, and growth on firm value. The population used in this study is the manufacturing industry listed on the Indonesia Stock Exchange for the period 2014-2016. By using purposive sampling technique. The statistical method used to test hypotheses is multiple linear regression models and tested using SPSS. The results of this study indicate that there is a significant effect of firm size on firm value, there is no significant effect of capital structure on firm value, and there is a significant effect of growth on firm value. Simultaneous testing shows that there are significant effects of variable firm size, profitability, and capital structure on firm value.

Kondisi Keuangan, Opinion Shopping dan Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di BEI Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : Universitas Matana

Going concern audit opinion is the auditor's opinion to ascertain whether the company can maintain the survival of the entity. The importance of disclosing the company's survival will have an impact on steakholder valuation and trust. The purpose of this study was to determine the effect of financial conditions, opinion shopping and disclosure on going concern audit opinions on mining companies listed on the Indonesia Stock Exchange (IDX) during the period between 2014-2017.The population in this study are mining companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The company becomes a sample based on the purposive sampling method chosen by certain criteria. The type of data used in this study is secondary data. Data analysis using multiple linear regression methods using SPSS 24 as an analysis tool.The results of the study show that Opinion shopping has a negative effect on the going concern audit opinion while disclosure has a positive effect on the going concern audit opinion.

Pengaruh Struktur Modal, Profitabilitas, dan Struktur Aktiva terhadap Harga Saham Sellytyanengsih E. Churcill; Kenny Ardillah
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : Universitas Matana

The purpose of this research is to examine the influence of profitability, capital structure, and asset structure positively to the stock price on manufacture companies which are listed in Indonesia Stock Exchange (IDX). The research samples have been selected by using purposive sampling technique to the 62 manufacture companies have been published the financial statement and active stocks which have been traded at Indonesia Stock Exchange (IDX) in 2014 – 2016 periods with the amount of 186 data which have yet to be the research sample criteria.The data analysis has been carried out by using multiple linier regressions analysis. The results of the study found out that capital structure has a positive influence on stock price means that the high capital structure influences shareholder decisions in increasing stock price. Profitability has a significant positive influence on stock price means that every increase in the profitability of a food and beverages company, it causes the stock price will increase. And asset structure have a positive influence on stock price means to indicate that every increase in asset structure of manufacture company, it causes that stock price will increase.

Pengaruh Pergantian Manajemen, Kepemilikan Publik dan Financial Distress terhadap Auditor Switching Rosella Aprilia; Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : Universitas Matana

Auditor switching is the change of auditor or Public Accountant Firm which conducted by company. The purpose of this research is to get the empirical evidence about : (1) The influence of The Change of Management to Auditor Switching, (2) The influence of Public Ownership to Auditor Switching, (3) The influence of Financial Distress to Auditor Switching, The influence of The Change of Management, Public Ownership, and Financial Distress simultaneously to Auditor Switching, in Manufacture Companies which listed in Indonesia Stock Exchange (IDX) periode 2013 – 2017. The population in this research are The Manufacture Companies which listed on the Indonesia Stock Exchange in 2012-2016. Sampling technique that used in this study was purposive sampling technique, where as 32 manufacture companies are the sample in this research, with the total observation are 155 observations. Data analysis techniques are logistic regression analysis. The result of this research shows that : (1) The Changes of Management doesn’t influence to Auditor Switching, (2) Public Ownership doesn’t influence to Auditor Switching, (3) Financial Distress doesn’t influence to Auditor Switching, (4) The Change of Management, Public Ownership and Financial Distress don’t influence simultaneously to Auditor Switching.

Pengaruh Struktur Modal, Ukuran Perusahaan dan Keputusan Investasi terhadap Nilai Perusahaan Rossabela Dwita; Kurniawan Kurniawan
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : Universitas Matana

The purpose of this research was to determine the effect of Capital Structure measured using debt to assets ratio (DAR), firm size measured using total assets and investment decisions measured using price earnings ratio (PER) to firm value measured using price book value (PBV). in financial sector companies listed on the Indonesia Stock Exchange (IDX) period 2013-2016.The type of research was causal research. The population in this research is financial sector companies listed on the Indonesia Stock Exchange (IDX) period 2013-2016.. Sampling technique that used in this study was purposive sampling technique. Of the population of 95 financial sector companies obtained Sample amounted to 49 companies of the financial sector listed on the Indonesia Stock Exchange in 2013-2016, so that the data analyzed research amounted to 196 observations. Data analysis techniques use multiple linear regression.Based on the results of this study indicate that the Capital Structure has a negative and significant effect on the Company Value with t value of -3.128 and the significance value smaller than 0.05 is 0.002. The size of the company has a positive effect on the value of the company with a value of t arithmetic of 3.524 and the value of significance smaller than 0.05 is 0.001. Investment Decision has a positive effect on the company's value with t value of 5.914 and significance value smaller than 0.05 ie 0.000.

Pengaruh Risiko Terhadap Profitabilitas di Perusahaan Minuman Beralkohol yang Tercatat di Bursa Efek Indonesia Tiara Andani Suzuki; Veny Anindya Puspitasari
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

Objective: This study aims to determine the influence of systematic risk and unsystematic risk on profitability in alcoholic beverage companies in Indonesia Stock Exchange during period 2013-2017. Design / methodology / approach: The methodology used in this study is a quantitative and descriptive approach. The population and sample in this study are the same, because alcoholic beverage companies listed on the IDX only have 2 companies. The type of data used is secondary data originating from the official website. Data analysis techniques using Multiple Linear Regression Analysis and Pool Data Regression Analysis are assisted by the application of Eviews 10 to find out the classic assumption test and hypothesis test (partial and simultaneous). Results: The results of this study indicate that interest rate risk, inflation risk, likuidity risk, credit risk, and Operational risk have an unsignificant negative effect on profitability, however exchange rate risk has a significant negative effect on profitability. Originality / value: originality in this research has no much research that use alcoholic beverages componies which produce alcoholic beverages type A during government released the rule about doesn’t allow to sell alcoholic beverages in convenience store. Keywords: Systematic Risk, Unsystematic Rick, Profitability and Pool Data

Pengaruh Moral, Frekuensi Pelatihan Pelaporan Perpajakan, dan Norma Subjektif terhadap Kepatuhan Pajak Melalui Pemahaman Akuntansi pada Pelaku Usaha Mikro KPP Pratama Cilegon Dadan Ramdhani; Wahyu Yulianto Wibowo; Popong Suryani; Bima Prabowo
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

The purpose of this study was to examine the effect of morale, frequency of tax reporting training, and subjective norms againts tax compliance through understanding accounting. This research was carried out at Kantor Pelayanan Pajak (KPP) Pratama Cilegon. This study uses primary data obtained from the questionnaire. The sample used in this study is a Micro, Small and Medium Enterprises Taxpayers registered at KPP Pratama Cilegon. The sampling technique used is purposive sampling. 145 questionnaires were distributed, and 145 questionnaires were returned. Data were analyzed using Statistical Product and Service Solution (SPSS) version 23. The results of this study indicate that morale, subjective norms and understanding of accounting have a significant effect on tax compliance, while the frequency of tax reporting training does not affect tax compliance. Morale and subjective norms do not affect the understanding of accounting, while the frequency of tax reporting training influences the understanding of accounting. Morale, frequency of tax reporting training, and subjective norms have no effect againts tax compliance through understanding accounting.

Analisis Studi Kelayakan Usaha Home Industry Pengolahan dan Pengemasan Tahu pada UD Djawa Mandiri Sri Kalimah; Umi Nadhiroh; Rosyidatul Malikah
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

A business feasibility study is indispensable for predicting a picture of being worthy or not like a business to run, the research aims to be able to see if the Home industry processing and packaging know UD. Djawa Mandiri. As souvenirs typical of Kediri deserve to be executed or not. Assessment is not only done in one aspect alone but every aspect to say worthy should have a certain standard of value, however. The methods of analysis used in business feasibility studies include the aspect of market potential and marketing, aspects of management/organizational, aspects of human resources, technical and technological aspects, and financial aspects that include Payback Period (PP), Average rate of Return (ARR), Net Present Value (NPV), and Profitability Index (PI). The results of this study were obtained that UD Djawa Mandiri business deserves to run and have a very good prospect.

Apakah Audit Judgment Dipengaruhi oleh Ukuran Perusahaan, Tekanan Ketaatan, dan Pengetahuan Auditor? Winda Apriliastuty; Supri Wahyudi Utomo; Nur Wahyuning Sulistyowati
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

This study aims to examine the effect of company size, compliance pressure, and auditor knowledge on audit judgment. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 18 companies 56 financial statements. The data analysis technique used in this study is a statistical regression using the IBM SPSS Statistics version 22 program. The results show that: obedience pressure and auditr knowledge influence audit judgment because obedience pressure is influenced by the client and the senior auditor and the level of knowledge influence judgment given the auditor. The size of the company does not affect audit judgment because a small amount of assets does not affect the evaluation results of the auditor's judgment.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Bahtiar Effendi

Contact Email bahtiar.effendi@matanauniversity.ac.id

Phone -

Journal Mail Official statera.matana@gmail.com

Editorial Address -

Location Kab. tangerang, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Bahtiar Effendi

Contact Email
bahtiar.effendi@matanauniversity.ac.id

Phone
-

Journal Mail Official
statera.matana@gmail.com

Editorial Address
-

Location
Kab. tangerang,

Banten

INDONESIA