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ACCOUNTHIK : Journal of Accounting and Finance
Published by Universitas Singaperbangsa Karawang
ISSN : 24599751     EISSN : 25483862     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Accounthink is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, University of Singaperbangsa Karawang twice a year (March and October). Accounthink aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world.
Arjuna Subject : -
Articles 143 Documents
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Analysis of Financial Ratios Against Financial Distress in Pharmaceutical Companies Arnu, Anggi Pasca; Nugraha, Nugraha
Accounthink : Journal of Accounting and Finance Vol. 9 No. 1 (2024): March 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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Abstract

This research is intended to identify the impact of liquidity, solvency, and profitability ratios on financial distress conditions as measured using the Altman Z-Score model in pharmaceutical sector companies listed on the Indonesia Stock Exchange in the 2019-2022 period, either partially or simultaneously. The analytical method applied involves descriptive analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing using SPSS version 20 software. The implications obtained from this research indicate that, when analyzed partially, the liquidity ratio with the Current Ratio proxy has no effect On financial distress conditions with a significance value of 0.051. The same thing applies to the profitability ratio with the Return On Assets (ROA) proxy with a significance value of 0.838, which is also concluded to not affect financial distress. However, there is a significant negative effect of the solvency ratio with the Debt to Asset Ratio (DAR) proxy on financial distress with a value of 0.015, which means that the higher the DAR will reduce the Altman Z-Score value which is closer to financial distress conditions. These three ratios, liquidity, solvency, and profitability, influence financial distress.
Optimizing Financial Performance: A Comprehensive Analysis of PT Astra Agro Lestari Tbk's Liquidity and Solvency Kusnanto, Danang; Rahman, Zaidan Al; Alam, Muhammad Nur; Nugraha, Nugraha
Accounthink : Journal of Accounting and Finance Vol. 9 No. 1 (2024): March 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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Abstract

This research examines the financial performance of PT Astra Agro Lestari Tbk, one of Indonesia's largest palm oil producers, during the period of 2018-2022. The primary focus of the study is the analysis of liquidity and solvency ratios, aiming to provide an in-depth understanding of the challenges and opportunities faced by the company in the dynamics of the global market. The research adopts a quantitative descriptive approach, utilizing data from the company's public financial reports. The analysis results reveal fluctuations in the liquidity and solvency of the company. Despite facing challenges in 2019, the company managed to improve its performance. However, it was observed that the company exhibits a high dependency on long-term debt. As a recommendation, this research suggests that the company should formulate a more balanced financial policy to reduce risks and enhance flexibility amid economic uncertainties. These measures are expected to assist the company in navigating market dynamics more effectively and ensuring optimal financial sustainability.
The Influence of Financial Literacy and Risk Tolerance on Investment Decisions for Millennial Generation Civil Servants (PNS) Sekarwangi, Galoeh Irdanella
Accounthink : Journal of Accounting and Finance Vol. 9 No. 1 (2024): March 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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Abstract

Financial products are becoming more varied and common. The proliferation of financial products requires consumers to choose their assets with greater logic and analysis. The capacity to use different financial skills, such as essential money management (budgeting, spending, savings, loans, and credit), financial planning, and investment knowledge, is also equally important in making investment decisions. Factors that influence investment decisions are financial literacy and risk tolerance. This research aims to determine the influence of financial literacy on investment decision-making and to determine risk tolerance for investment decision-making among PNS working in Jakarta. The theories used by researchers are behavioral financial theory and modern portfolio theory. The method used in this research is quantitative, using a questionnaire distributed to target respondents. The analysis technique used is PLS-SEM. The research results state that (1) Financial knowledge has negative results and does not have a significant effect with a p-value of 0.080 > 0.05, (2) Financial attitude has positive results and has a significant effect with a p-value of 0.01 < 0.05, (3) Financial behavior has negative results and has a significant effect with a p-value of 0.035 < 0.05 and (4) Risk tolerance has positive results and has a significant effect with a p-value of 0.050 = 0.05.
Determinants of The Financial Crisis in Transport and Logistics Sector Companies Maghfiroh, Ismi; Hartiyah, Sri; Adawiyah, Wiwiek Rabiatul; Pramuka, Bambang Agus; Restianto, Yanuar E.
Accounthink : Journal of Accounting and Finance Vol. 9 No. 1 (2024): March 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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Abstract

This research begins with indications of a financial crisis in several companies that are feared to result in bankruptcy in the future. The research objective is to identify the factors that cause economic crises, including leverage, company activity, market value, sales growth, profitability, and liquidity. The research approach uses quantitative methods, with the population in the form of annual reports of companies in the transportation and logistics sector for five periods (2018 to 2022). The research sample was determined through purposive sampling, so 20 company samples were obtained. Data analysis was carried out using logistic regression analysis with SPSS tools. The results of this study are H1 accepted with a significance value of leverage of 0.038 (sig <0.05). H2 is accepted with a significance value of activity of 0.002 (sig <0.05). H3 is accepted with a significance value of market value of 0.010 (sig <0.05). H4 is accepted with a significance value of revenue growth of 0.035 (sig < 0.05). While H5 is rejected with a significance value of profitability of 0.717 (sig > 0.05). H6 is also dismissed with a significance value of liquidity of 0.055 (sig > 0.05). Meanwhile, H7 is accepted with a significance value of 0.000 (sig < 0.05). Thus, this simultaneously shows that leverage, activity, market value, revenue growth, profitability, and liquidity have an impact on the financial crisis.
The Influence of Board Character and Institutional Ownership on Operational Risk Disclosure in Sharia Commercial Banks in Indonesia Anggraeni, Dian Yuni; Nurhanifah, Afifa; Pratama, Ovill; Astari, Sylvi; Melati, Irma
Accounthink : Journal of Accounting and Finance Vol. 9 No. 1 (2024): March 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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Abstract

This research aims to determine the influence of board character as measured by the size of the Sharia supervisory board, the size of the board of commissioners, the size of the board of directors, and institutional ownership. The research was conducted using the Pooled Least Square (PLS) method involving 15 Sharia Commercial Banks in Indonesia in 2017-2021. The results of this study show that the size of the board of directors has a positive effect on operational risk disclosure. In contrast, the size of the sharia supervisory board, the size of the board of commissioners, and institutional ownership do not affect operational risk disclosure. These findings have implications for policymakers and regulators of Islamic commercial banks regarding the development and implementation of the influence of board characteristics and institutional ownership that can improve operational risk disclosure. This research contributes to meeting the needs and increasing understanding of the influence of board character and institutional ownership. This can help Islamic commercial banks engage in effective compliance when carrying out operational risk disclosures.
The Influence of Prudence, Profit Growth, Corporate Governance on Quality of Profit Ahmad Faris; Rosita Wulandari
Accounthink : Journal of Accounting and Finance Vol. 9 No. 2 (2024): October 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v9i2.11882

Abstract

This research aims to determine the influence of Prudence, Profit Growth, Corporate Governance on Quality of Profit in Energy Sector companies for the 2017-2022 period. Prudence variable with CNSV, Profit Growth is measured by the Profit Growth Index, Corporate Governance uses two proxies, namely Institutional Ownership and Managerial Ownership. Quantitative research and secondary data in the form of annual financial reports from the IDX and the official websites of each company. purposive sampling is the technique used in this research. This research has a sample of 9 companies. The Eviews version 12 software program is a data analysis tool in this research. The results of this research state that Prundence has a significant positive effect on Quality of profit, while Profit Growth and Corporate Governance have no effect on Quality of Profit.
The Influence of Murabahah, Musyarakah, Ijarah and Qardh Financing on The Net Profit of Sharia Commercial Banks (BUS) in Indonesia 2017-2022 Wirman; Amilin; Rini
Accounthink : Journal of Accounting and Finance Vol. 9 No. 2 (2024): October 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v9i2.12088

Abstract

The purpose of this study is to ascertain how partial and simultaneous financing for ijarah, murabahah, shariah, and qardh affects the net profit of Indonesia's sharia commercial banks between 2017 and 2022. All Islamic commercial banks registered with the Otoritas Jasa Keuangan (OJK) for the period of 2017–2022 comprise the population included in this study. The Purposive Sampling Method technique was employed to obtain the samples that were used. Verification, multiple linear regression analysis, and quantitative descriptive methods are the data analysis techniques employed. The findings demonstrated that net profit was significantly impacted by murabahah financing, significantly impacted by ijarah financing, nil by musharakah financing, and unaffected by qardh financing.
The Effect of Corporate Social Responsibility on Financial Performance in Chemical Industry Companies Listed in IDX Arisandy, Maya; Amrulloh, Ihsan; Ghifari Arkan, Muhammad
Accounthink : Journal of Accounting and Finance Vol. 9 No. 2 (2024): October 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v9i2.12194

Abstract

The financial performance of Chemical Industry companies in 2019-2021 as measured by Return on Assets, Return on Equity, and Return on Sales, there were increases and decreases. This can happen due to several factors such as fluctuations in raw material prices and the emergence of the Covid-19 outbreak. Financial performance is a factor that provides freedom and flexibility to management to carry out and disclose Corporate Social Responsibility (CSR) programs. The purpose of this research is to determine the influence of Corporate Social Responsibility on company financial performance. Proxies for financial performance are Return on Assets, Return on Equity, and Return on Sales. The indicators used by Corporate Social Responsibility are based on the GRI (Global Reporting Initiatives) version G4 indicators. This research uses Chemical Industry companies on the Indonesia Stock Exchange (BEI) in 2019-2021. The method used in this research is a quantitative method. The population in this research is Chemical Industry companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The research sample was determined using a purposive sampling method so that 13 companies were obtained as samples. The research results show that Corporate Social Responsibility has an effect on Return on Equity, but has no effect on Return on Assets and Return on Sales.
A Analysis of the Relationship between Inflation, Investment Credit, and Banking Working Capital Credit puspita sari, Dea; Saiwa Azmy, Muhammad Adji; Syadzwah, Dzarra; Anggita, Wenni
Accounthink : Journal of Accounting and Finance Vol. 9 No. 2 (2024): October 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v9i2.12196

Abstract

As a developed and developing country, Indonesia has an economic life that is highly dependent on the global monetary and economic order. Inflation as a macro indicator used to see the stability of a country's economy can affect banking performance and the quality of credit provided. Inflation caused by price fluctuations, especially in the food sector, is one of the factors that is difficult to control. Banking credit in Indonesia is still the source of capital most needed by companies and MSMEs. In addition, investments made through bank credit have also been found to play an important role in driving economic growth and increasing production. This study aims to analyze and see the causal relationship between inflation, banking investment credit positions, and banking working capital credit. The method used is cumulative descriptive. This study uses secondary data regression analysis method, namely time-series data for the 2019-2023 period. The results of the study indicate that there is a one-way relationship between Inflation and Banking Investment Credit and Banking investment credit has a negative and insignificant effect on Working Capital Credit both long and short term. While in Inflation and Banking Working Capital Credit there is no causal relationship. The results of this study are expected to provide input to the government so that inflation can be controlled with government policies in overcoming problematic credit and encouraging increased investment so as to create economic stability.
Corporate Reporting, Integrated Reporting, and Sustainable Development Goals Disclosures Dosinta, Nina Febriana; Chen, Ceci Lia; Kusuma, Dewi Agustine
Accounthink : Journal of Accounting and Finance Vol. 9 No. 2 (2024): October 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v9i2.12220

Abstract

The Sustainable Development Goals (SDGs) were implemented globally around 2016, including a focus on improving corporate welfare. Although previous research has explored factors influencing SDG disclosure in corporate reporting, only a few have investigated the quality of integrated reporting (IR) in Indonesia. Even though it is voluntary, several companies have adopted IR in their corporate reporting. This research investigates the factors influencing SDG disclosure, including the quality of integrated reporting (IR) as a moderation. This research uses twenty banking companies through Moderated Regression Analysis for the 2016-2023 period. The research results show that bank age and financial stability moderated by IR quality positively and significantly affect SDGs. IR quality cannot moderate bank age, board of commissioners supervision, and liquidity risk on SDG disclosure. Companies that operate over a long period maintain legitimacy by fulfilling sustainable development. This research implies that corporate legitimacy in sustainable development will have a greater opportunity to improve corporate welfare. This research implies that even though companies have not reported in the form of IR, companies are trying to meet the quality of IR in corporate reporting.

Page 14 of 15 | Total Record : 143

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