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INDONESIA
Indonesia Accounting Journal
Published by Universitas Sam Ratulangi
ISSN : 26866617     EISSN : 26866609     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesia Accounting Journal (IAJ) is double peer reviewed journal which published by Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk) of Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles which are not under consideration or published to other publishers for twice a year. Indonesia Accounting Journal (IAJ) publishes articles written in Indonesian or English languages. Indonesia Accounting Journal (IAJ) welcome for academicians and practitioners to submit the articles only in field of accounting and finance studies. Indonesia Accounting Journal (IAJ) accepts the articles in quantitative approach or qualitative approach. Before submission, author pleased to read carefully the requirements of this journal in section About.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 46 Documents
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Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX Muna, Eristamia Faizul; Lisiantara, G. Anggana
Indonesia Accounting Journal Vol 3, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.33169

Abstract

The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.
Pengaruh komitmen organisasi dan budaya organisasi terhadap kinerja Organisasi Perangkat Daerah Kota Tidore Kepulauan Dahlan, Fadli; Madjodjo, Farid
Indonesia Accounting Journal Vol 2, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.31212

Abstract

The implementation of local government performance accountability is an accountability that begins from the planning, preparation, and implementation of the government's duties and functions in realizing the vision, mission, and objectives that have been set so that they can be accounted for to the public. This study aims to analyze and understand the influence of organizational commitment and organizational culture on the performance of Regional Instrument Work Unit of Local Government (or called OPD) of the City of Tidore Islands. This study will explain the relationship between several variables through hypothesis testing or explanatory research. The population for this study is 32 OPD which gives 160 respondents as the sample after applies the probability sampling. The result of multiple linear regressions shows that the organizational commitment has positive and significant effect on the OPD’s performance which means that with organizational commitment then the employees of OPD are able to give positive contributions to the OPD’s performance. This study also finds that the organizational culture has positive and significant effect on the OPD’s performance which means that the organizational culture has the ability to improve the OPD’s performance.
The effect of activity ratios, liquidity, and profitability on the dividend payout ratio Arsyad, Muhammad; Haeruddin, Sitti Hartati; Muslim, Muslim; Pelu, Muhammad Faisal A. R.
Indonesia Accounting Journal Vol 3, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.30119

Abstract

Dividends are a significant factor in investors' investment interests, so that dividend policy is a critical factor for companies to retain their shareholders. On this purposes, the companies must improve financial performance, especially activity ratios, liquidity ratios, and profitability ratios in this condition. The consumer goods industry sector is one of the industries that play a significant role in the capital market as they have rapid business competition. Until May 2020, the performance condition of companies in the consumer goods industry was experiencing less than optimal conditions as the manufacturing sector weakened at 22.0% due to the weakening of Indonesia's manufacturing Purchasing Managers' Index (PMI). The condition indicates that the impact of a decrease in the company's liquidity performance is a decrease in demand for manufactured goods which gives results in a decrease in profitability performance, and a less than optimal turnover of company assets in the consumer goods industry sector. This study uses manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange from 2015 to 2019 as a sample. Multiple regression analysis results show that return on investment has a positive and significant effect on the dividend payout ratio. This result implies that the profitability ratio is a positive signal for investors in the capital market regarding the company's dividend policy.
Pengaruh corporate governance, ukuran perusahaan dan leverage terhadap corporate social responsibility (Studi empiris pada perusahaan manufaktur yang terdaftar tahun 2014-2017 di Bursa Efek Indonesia) Fitriyah, Fitriyah
Indonesia Accounting Journal Vol 2, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.30569

Abstract

This study aims to examine the effect of corporate governance, firm size, and leverage on corporate social responsibility on Indonesian listed manufacturing company during period 2014 to 2017. The independent variables of this study are corporate governance, firm size and leverage, while the dependent variable is corporate social responsibility. This study uses panel data to analyze the regression model with assistance of EViews 8. The results of this study indicate that: (1) Board of Commisioners insignificantly effect on corporate social responsibility; (2) the Board of Commissioners independent significant effect on corporate social responsibility; (3) the Audit Committe insignificantly effect on corporate social responsibility; (4) firm size insignificantly effect on corporate social responsibility; and (5) leverage significant effect on corporate social responsibility.
Dampak pandemi Covid-19 terhadap harga saham dan aktivitas volume perdagangan (Studi kasus saham LQ-45 di Bursa Efek Indonesia) Febriyanti, Galuh Artika
Indonesia Accounting Journal Vol 2, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.30579

Abstract

The purpose of this research to examine the impact of the Covid-19 on stock prices and trading volume activity on listed firms of Index LQ-45 on the Indonesia Stock Exchange. The first case of the Covid-19 in Indonesia was announced on March 2nd, 2020. This research is to find out whether there are average abnormal returns and transaction volume of the stock company listed in Index LQ-45 before and after of event the first case of the Covid-19 in Indonesia was announced on March 2nd, 2020. These data have been taken for 30 days before and 30 days after the first announcement of Covid-19 in Indonesia. The result of the paired sample test shows that there is a significant difference in the abnormal return of stock company listed in index LQ-45 between before and after the first announcement of the Covid-19 case in Indonesia. This is indicated by the significance value of 0,008 < 0,05 which the stock prices decreased after the first announcement of the Covid-19 case in Indonesia. The volume transaction also shows different significance. The transaction volume after the announcement of shares shows an increasing value.
Stock return determinants in Indonesia Nurhayati, Enung; Hamzah, Amir; Nugraha, Helmi
Indonesia Accounting Journal Vol 3, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.32196

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of capital structure, company, size, earnings quality on stock returns with stock liquidity as an intervening variable. The method used in this study is descriptive and verification methods. This study uses 17 listed firms in Indonesia Stock Exchange as the sample specifically for the textile and garment industry over the period of 2014 to 2018 and analyzed by path analysis. The results show that capital structure, firm size, and earnings quality have significant and positive effects directly on stock returns and indirectly through stock liquidity. These findings imply that capital structure, firm size, earnings quality, and stock liquidity shall form positive information to investors under condition high trust of investors as the impact of decreasing asymmetric information. Consistent with signaling theory, this study proves that positive information on investors will be formed if there is an increase in investor confidence as a result of reduced information asymmetry.

Page 5 of 5 | Total Record : 46

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