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INDONESIA
Indonesian Journal of Accounting and Governance
Published by Universitas Agung Podomoro
ISSN : 25797573     EISSN : 27155102     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Environmental Science
Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate governance.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 7, No 2 (2023): DEC" : 5 Documents clear
The Impact of Claim Expenses, Underwriting Risk, Profitability, Company Size and Retention Ratio on Solvency of Insurance Industry Shelby Sutanto; Iwan Lesmana, S.Kom, MM; Meco Sitardja; Dheny Biantara
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 2 (2023): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i2.401

Abstract

The main purpose of this research is to analyze Claim Expenses, Underwriting Risk, Profitability, Company Size, and Retention Ratio on Solvency of Insurance Industry. The purpose of this research is to help future investors in choosing the right insurance company. This research was a quantitative descriptive research method. The sample used in this research is secondary data of Insurance Industry on the period from 2015 to 2020. Using SPSS (statistical package for the social sciences), methods of analysis used in this study include tolerance and VIF test, Kolmogorov-Smirnov test, multivariate cointegration tests: Test, SRESID and ZPRED estimation, t-statistical tests, F-statistical test, coefficient of determination (R²), and Pearson Correlation Product Moment. The result of this research shows claim expense, underwriting risk, ROA, and company size have significant influence on insurance industry’s solvency, but retention ratio has no significant influence on insurance industry’s solvency. All the independent variables simultaneously from a good model to explain the solvency since the magnitude of the effect value is 83,4%, while remaining 16,6% is explained by other variables besides claim expense, underwriting risk, ROA, company size, and retention ratio. The linear regression produced a formula to calculate the solvency, so this formula could be used in monitoring the financial health of an insurance company.
Profitability Analysis Using the Du Pont System Method In the Fast-Moving Consumer Goods (FMCG) Distribution Subsector of Go-Public Company in Period 2017-2021 Adriel Nathaniel; Bambang Sugiarto; Sri Handayani
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 2 (2023): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i2.402

Abstract

The aim of this study is to analyze the profitability level of Fast-Moving Consumer Goods companies in the Retail and Distributor of Medicines (D111), Rental and Distributor of Food (D112), and Processed Food Distributors (D222) subsectors listed on the Indonesian Stock Exchange in the period 2017-2021 based on Du Pont system analysis. The Du Pont system is an analysis method used to show the interaction between Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Asset (ROA) and Equity Multiplier in determining the value of Return on Equity (ROE). This type of research is descriptive quantitative using the Du-Pont analysis method. The method used in this study is judgement sampling. Types of data and data sources use secondary data derived from financial statements published by companies that are samples of research and data from the Stock Exchange of Indonesia. Analysis shows that PT. Tigaraksa Satria Tbk has the highest profitability as a Fast-Moving Consumer Goods subsector distribution company. The company's ROE from 2017 to 2020 is higher than the industry average, by 2019 has increased and decreased by 2021. PT. Wicaksana Overseas International Tbk became a Fast-Moving Consumer Goods subsector distribution company with the lowest profitability performance of the five samples, based on analysis carried out by the company's ROE from 2017 to 2020 experienced a decline below the industry average and by 2021 a decrease slightly above the industrial average.
The Role of Emotional Intelligence as Moderation Between The Influence Forensic Accounting Investigation Audit On Behavior of Corruption Yohanes Rusli; Yuli Asih; Daniel Wijaya
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 2 (2023): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i2.393

Abstract

This study aims to examine the effect of forensic accounting on corrupt behavior and the influence of investigative audits on corrupt behavior. The Role of Emotional Intelligence as a moderator between the Influence of Forensic Accounting on Corrupt Behavior. The role of Emotional Intelligence as a moderator between the influence of Audit Investigation on Corrupt Behavior. By using multiple regression analysis. The researcher concludes that there is an effect of Forensic Accounting and Investigative Audit on Corrupt Behavior and the role of Emotional Intelligence as a moderator between the influence of Forensic Accounting and Investigative Audit on Corrupt Behavior
Stakeholder Response to Information on Social Responsibility and Income Smoothing Ardhya Yudistira Adi Nanggala
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 2 (2023): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i2.365

Abstract

This study aims to examine the response of stakeholder and shareholder to the information submitted by the company. In the discussion of signaling theory, information is a signal and is expected to be responded to by shareholder and stakeholder. The research population is manufacturing companies from 2018 to 2021 in Indonesia, with a purposive sample of 64 companies-years of observation. There are five hypotheses tested using partial least squares. Three hypotheses were successfully accepted and rejected the others. The test results prove that stakeholder respond to CSR as a positive signal for the company but fail to demonstrate the role of income smoothing. Different things are shown that income smoothing is a signal that is responded to by shareholder but is not responded to by stakeholder. The firm value becomes the guideline for the value that stakeholder provides to the company. Testing the mediating role shows that firm value is not an intervening variable because it does not have a direct relationship with growth. Income smoothing affects firm value, and then firm value affects growth. In the development of science, these findings can be used to develop accounting theory. Evidence of stakeholder reactions to signals given by shareholder and management can lead to a process of generalizing and falsifying theories to strengthen financial accounting theory.
Green Accounting, Material Flow Cost, And Environmental Performance as Predictors of Corporate Sustainability Fransiskus Eduardus DAROMES; Yuri Ono; Kunradus Kampo
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 2 (2023): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i2.398

Abstract

The main objective of this study is to analyze the effect of implementing green accounting, material flow cost accounting, and environmental performance on corporate sustainability. This study uses stakeholder theory and legitimacy theory. This study uses secondary data obtained by the documentary method. The data source in this study is the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. The sample selection was carried out using a purposive sampling method and analyzed using multiple regression analysis. The results of the study show that green accounting has a negative and significant effect on corporate sustainability. MFCA (production costs) has a positive and insignificant effect on corporate sustainability. MFCA (land area of production coverage) has a negative and significant effect on corporate sustainability. MFCA (production value) has a positive and significant effect on corporate sustainability. Environmental performance has a positive and significant effect on corporate sustainability.

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