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International Journal of Economics, Business and Accounting Research (IJEBAR)
Published by STIE AAS Surakarta
ISSN : 26224771     EISSN : 26141280     DOI : 10.29040/ijebar.v3i03
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,145 Documents
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DETERMINANTS OF ASSET MISAPPROPRIATION BY EMPLOYEE FROM NEW FRAUD TRIANGLE THEORY PERSPECTIVE (Case Study on Holding Company in Central Java) Yunita Lisnaningtyas Utami; Alfita Rakhmayani; Dwi Okto Imtichana; Neli Hajar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2572

Abstract

This study aims to analyze the factors affecting assets misappropriation from new fraud triangle theory perspective. This new perspective has four components that trigger fraud, namely: pressure, opportunity, capability, and integrity. In this study pressure factor is separated between financial and non-financial. This study’s population was all holding company employee, totaling 350 employees. The sampling technique employed was purposive sampling. Respondents of this study are employee that member of a holding company in Central Java. Employees chosen as samples are employees who have the authority to carry out certain tasks or positions, and the number of samples is proportional to each company. The data were obtained by distributing questionnaires to 88 employees. The data analysis then utilized Wrap PLS analysis tool version 6.0 software. The results of this study indicate that financial pressures, opportunities, and capabilities influence assets misappropriation. Meanwhile, non-financial pressure and integrity do not affect the misappropriation of assets.
THE EFFECT OF BANKING FINANCIAL SOUNDNESS ON STOCK PRICES TO EARNINGS AND CAPITAL VARIABLES Neli Hajar; Muhammad Tho'in; Musta'an Musta'an
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1522

Abstract

This research aims to determine the effect of banking soundness on stock prices as measured by several variables that are Earning and Capital. Earnings variables are ROA and NIM, while the Capital variable uses CAR. Banking that are the object of research are state-owned banks on the IDX 2011-2018. This research is quantitative descriptive. The independent variables of the research are ROA, NIM, and CAR, while the dependent variable is the stock price. The population in this study were 4 state-owned banks, namely BRI, BNI, BTN, and Mandiri Bank. The research sample is the assessment of the level of health with Earnings (ROA, NIM) and Capital (CAR) from financial reports published through http://www.idx.co.id. The data collection techniques using non-participant observation methods and financial reports. The data analysis technique used are descriptive statistical tests, classical assumption tests, while hypothesis testing was carried out by using multiple linear regression, t test, F test, and R2 test. The results showed that the Earning variable with ROA assessment and the Capital variable with CAR assessment had a positive and significant effect on stock prices, while the Earning variable with NIM assessment had a negative and significant effect on stock prices.
THE ROLE OF ACCOUNTING CONSERVATISM AS A MODERATE OF DEBT RATIO EFFECT ON FINANCIAL DISTRESS Yuni Sukandani; Siti Istikhoroh; Ulfa Puspa Wanti Widodo; Nurba'itty Ning Syahdu
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2351

Abstract

The purpose of this study is to determine the role of accounting conservatism as a moderating between debt ratio and financial distress. Measurement of debt ratio variables using the debt to asset ratio, financial distress using Z-Score analysis, and accounting conservatism using the accrual model. Financial statements of 8 plastic and packaging companies listed on the Stock Exchange are used as population and samples with a purposive sampling technique. Data analysis using Moderated Regression Analysis (MRA) with hypothesis testing t test. The first test results obtained a significant level of 0,000 is smaller than 0,05 (0,000 < 0,05) meaning that the debt ratio affects financial distress. While the second test obtained a significant level of 0,108 is greater than 0,05 (0,108 > 0,05) which means that accounting conservatism is not able to moderate the ratio of debt and financial distress. Iis expected to be useful as a reference source, especially related to the application of accounting conservatism, so that it can be used as a material consideration for companies in applying for loans and anticipating financial distress.
THE EFFECT OF GCG CHARACTERISTICS ON CSR DISCLOSURE OF COMPANIES REGISTERED IN LQ45 IDX FOR 2017-2018 USING INFORMATION ASYMETRY AS INTERVENING VARIABLES Nugroho Budi Wirawan; Negina Kencono Putri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1289

Abstract

The purpose of this study is to analyze the character of GCG on corporate CSR disclosure in the 2017-2018 IDX LQ45, intervening variables using information asymmetry. A number of samples of 45 companies, the analytical tool used is SPSS and data analysis methods with data normality testing, heterokedasticity testing, multicollinearity testing, and multiple linear regression testing. The results of this study reveal that GCG data has no significant effect on information asymmetry. Information asymmetry has a significant influence on CSR. Keywords: GCG, asymmetry, CSR
EFFECT OF WORK ENVIRONMENT AND WORK MOTIVATION AND COMPETENCY ON EMPLOYEE PERFORMANCE Fitriansyah Fitriansyah; Achmad Rizani; Aditya Shiro Ramadhan; Muhammad Junaedi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2591

Abstract

This study aims to analyze and explain the effect of work environment and work motivation and competence on employee performance; The population in this study were employees of PT Gema Soerya Samodra, totaling 40 people. The sample selection technique used the Total Sampling Approach with a sample size of 40 people. Data collection techniques using questionnaires. The analysis was carried out using Partial Least Square (PLS) with the SmartPLS application version 3.8.9 and using SPSS Version 25 to test the validity and reliability of the respondents. The results showed that: Keywords : Work Environment, Work Motivation, Competence and Employee Performance
THE EFFECT OF ENTREPRENEURIAL ORIENTATION ON SMALL AND MEDIUM BUSINESS PERFORMANCE IN MEDAN CITY Dewi SUMA; Budi Alamsyah Siregar BUDI
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2055

Abstract

Innovation, being proactive, and risk-taking are dimensions of entrepreneurial orientation. The useful application of entrepreneurial orientation aims to improve business performance. This is due to the increasing level of business competition, which requires owners to implement strategies that encourage business excellence. This study aims to examine the impact of innovation, be proactive, and take risks on small and medium enterprises' performance. The research sample, 55 small and medium entrepreneurs who eat fried rice and Padang satay in Medan City. Data analysis, using SPSS 22.00 to test factor analysis (EFA) between variables. A regression test was carried out in the analysis of the proposed hypothesis. The results showed that the innovation variable had a positive and significant effect on performance with a value of β. 640 and significant .000 ≤ 0.05. The proactive variable has a positive and significant effect on performance with a value of β .483 and a significant .003 ≤ .05. However, hypothesis testing results show that the variable taking risks has no effect on performance with a value of β -.249 and is significant .200 > .05.
ACCOUNTING STUDENTS' PERCEPTIONS AND EDUCATIONAL ACCOUNTANTS ON ETHICS OF PREPARING FINANCIAL STATEMENTS Endah Nurhawaeny Kardiyati; Abdul Karim
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1302

Abstract

The issue of Good Corporate Governance in Indonesia is still hotly discussed because it is considered a factor that can restore investor confidence. One of the components of Corporate Governance is the existence of transparent financial reporting. The ethics and positive attitude of Indonesian accountants as the point of emphasis of this study are one of the factors for improving the quality of financial reporting. This study used a purposive sampling method and obtained two groups of samples, accounting students and teaching accountants at public and private universities in the city of Semarang. The technical analysis to test the hypothesis using non-parametric statistics Kruskal Wallis. The results of hypothesis testing show that there is no difference between public accounting firm auditors, accounting students, and educating accountants regarding the attributes of knowledge, problem-solving skills, past experiences, responsiveness to situations, self-confidence, adaptability, having relevant knowledge, being able to be responsible and able to think fast. Meanwhile, the attributes of communication skills and thinking skills proved to be different between auditors of public accounting firms, accounting students, and teaching accountants. Overall the results of the research do not fully support the convergence theory. Keywords: Convergence Theory, Professionalism, Competence
ROLE OF LEADERSHIP, MOTIVATION, COMPETENCY, AND THE WORKING ENVIRONMENT IN IMPROVING THE ACHIEVEMENT OF STUDENTS IN AGRICULTURE, FOOD SECURITY, AND FISHERY IN KLATEN REGENCY Winarto Winarto; Istiatin Istiatin; Kartika Hendra Titisari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2383

Abstract

The purpose of this study was to determine whether there is a significant influence between leadership, motivation, competence and work environment variables on employee performance. In addition, it is also to determine whether there is a significant simultaneous influence and which variable is the most dominant in influencing employee performance at the Department of Agriculture, Food Security, and Fisheries in Klaten Regency. The method used is descriptive quantitative method. The population in this study amounted to 232 employees and the sample used was 70, where the sampling technique used quota sampling. The data used are primary data and secondary data with data collection techniques: observation, documentation, questionnaire and literature study. The data analysis technique in this study used multiple linear tests. The results of the study can be concluded that: The results of the study can be concluded that: 1) There is an influence of leadership, motivation, competence and work environment simultaneously influence the performance of employees at the Department of Agriculture, Food Security, and Fisheries in Klaten Regency, 2) There is a leadership influence on achievement employees at the Department of Agriculture, Food Security, and Fisheries in Klaten Regency, 3) There is a motivational influence on the performance of employees at the Department of Agriculture, Food Security and Fisheries in Klaten Regency, 4) There is an influence of competence on employee performance at the Department of Agriculture, Food Security, and Fisheries in Klaten Regency, 5) There is an influence of the work environment on employee performance at the Department of Agriculture, Food Security and Fisheries in Klaten Regency. Keywords: Employee Achievements, Leadership, Motivation, Competence, Work Environment
THE INFLUENCE OF VILLAGE APARATORS COMPETENCY ON THE QUALITY OF VILLAGE FINANCIAL STATEMENTS Ayie Srie Yuniawati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2172

Abstract

This study aims to determine the Village Apparatus Competence, the Quality of Village Financial Statements and the Effect of Village Apparatus Competence on the Quality of Village Financial Statements in Sumedang Selatan District, Sumedang Regency. This research is included in survey research with a sample of 50 village officials. The data analysis method used is simple linear regression analysis. The results obtained from this study indicate that: (1) Village officials in Sumedang Selatan District, Sumedang Regency can be said to be competent; (2) The village financial reports in Sumedang Selatan Subdistrict, Sumedang Regency can be said to be of quality; (3) Village Apparatus Competence (X) has a positive and significant effect on the Quality of Village Financial Statements (Y) in Sumedang Selatan sub-district, Sumedang district. The results of hypothesis testing with t test show tcount> ttable (3.134> 2.00856) and have a determination coefficient value of 11.03% with a significance of 0.004
ANALYSIS THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON RETURN ON EQUITY (ROE) Lita Christina
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1454

Abstract

Introduction: Firm is definite as a legal entity that operates due to economic policy. It is not only oriented to achieve maximum profit, but in addition it also needs to build a good reputation through corporate social responsibility to maintain the existence of the firm through the competition. Therefore, ISO 26000 can be chose by the firm as an indicator in implementing good corporate social responsibility activities. The seven factors that consist in ISO 26000 are corporate governance, human rights, labour practices, the environment, fair operating practices, consumer issues, and community involvement and development. Going forward from the process, the firm can measure the success of operational activities and corporate social responsibility activities through financial performance indicator, such as: Return on Equity (ROE). Methods: This study is using causal comparative research method which represents the relationship between one variable to another variable, by using the facts that have been occurred (ex post facto). The sample that used in this study are the manufacturing firms that listed on Bursa Efek Indonesia (BEI) since 2009 till 2015. Results: The results of this study indicate the different effects of significance on corporate social responsibility to financial performance of the firm, in which corporate social responsibility has positive significant effect to Return on Equity (ROE) in the manufacturing firms that listed on Bursa Efek Indonesia (BEI). Conclusion and suggestion: The managerial implication that can be carried out by company management is to maintain a balance of social responsibility disclosure between the interests of stakeholders and company management. Until in the end, the company's activities can run well, namely achieving profits from the company's operational activities, as well as benefits from corporate social responsibility activities. Various activities that can be carried out by companies, namely increasing disclosure of social responsibility which is still included in a low proportion, especially fair operating practices, such as: anti-corruption, responsible involvement in political affairs, fair competition, promotion of social responsibility, and respect for rights. create.

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