The Asia Pacific Journal Of Management Studies
"The Asia Pacific of Management Studies or APJMS" is intended to serve the reader with relevant field of study, with the dissemination of research results, and covers all disciplines related to the study of every aspect of accounting and business (economics). The Asia Pacific of Management Studies is expected to give readers the latest research findings related to accounting and business studies.
Articles
11 Documents
Search results for
, issue
"Vol 10 No 1 (2023)"
:
11 Documents
clear
<![CDATA[PENGARUH KEPEMIMPINAN ETIS, KEPEMIMPINAN TRANSFORMASIONAL, DAN KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASI: STUDI KORELASIONAL PADA PEGAWAI KABUPATEN LEBAK ]]>
<![CDATA[Sutisna, Ade Jaya]]>;
<![CDATA[Nuradhani, Dadan]]>;
<![CDATA[Rudiyanto, Rudiyanto]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55171/apjms.v10i1.886
<![CDATA[Our study examines the effect of ethical leadership, transformational leadership, and job satisfaction on organizational commitment. Quantitative, cross-sectional, and questionnaire methods administered to ninety employees of the Lebak Regency in Banten as data in this study. The discussion is based on data processing which analyzed by multiple regression both partially and simultaneously to obtain a significant predictor of organizational commitment. We obtained several findings including that ethical leadership has a positive effect on organizational commitment, transformational leadership has a partial positive-effect on organizational commitment, job satisfaction has a partial positive-effect on organizational commitment, and simultaneously a positive influence on ethical leadership, transformational leadership, and job satisfaction towards the organization commitment. The contribution of this research adds to the literature and proves that the intended study will be important for other district organizations in Indonesia.]]>
<![CDATA[PENGARUH PENGAWASAN KUALITAS BAHAN BAKU DAN BIAYA PRODUKSI TERHADAP JUMLAH HASIL PRODUKSI PADA PT DHARMA POLIMETAL Tbk. ]]>
<![CDATA[Maesaroh, Maesaroh]]>;
<![CDATA[Sa’adah, Muflihatus]]>;
<![CDATA[Mukti, Muhi]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55171/apjms.v10i1.847
<![CDATA[The Influence of Monitoring the Quality of Raw Materials and Production Costs on the Total Production Results at PT Dharma Polimetal Tbk for the 2019-2022 Period. This study aims to find out data about the effect of quality control of raw materials, production costs on the amount of production at PT Dharma Polimetal Tbk. The method used in this study is a quantitative method with an associative approach. The population of this study is all data related to monitoring the quality of raw materials, production costs, and the amount of production at PT Dharma Polimetal Tbk. The sample used is raw material quality control data, production costs, and total production output for 42 months from 2019-2022. Data collection techniques used observation and secondary data and data analysis techniques using classic assumption tests and hypothesis testing with the help of the SPSS Ver 20 program. Based on the results of hypothesis testing using the t test and F test, it can be seen that partially monitoring the quality of raw materials affects the amount of production with a t value of 2.757 > 2.757 > t table 2.022 with a significance of 0.002; 0.05, production costs partially affect the amount of production with a calculated t value of 2,839 >; t table 2.022 with a significance of 0.001; 0.05. The results of the F test of monitoring the quality of raw materials and production costs simultaneously affect the amount of production with an F value of 13,900 > 13,900 > F table 3.24 with a significance of 0.000 > 0.05.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO (DER) TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Dewi, Susana]]>;
<![CDATA[Gunawan, Sulthan]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55171/apjms.v10i1.850
<![CDATA[Financial reports are one of the most important tools to support the sustainability of a company, because they play a role in measuring and assessing a company's performance. Delay in financial reporting has a negative impact on the reaction of capital market participants. There are still companies that are late in providing or submitting their financial reports to the Financial Services Authority (OJK). Audit Delay is the length of time for completion as measured from the closing date of the book to the date of issuance of the financial statements. This study aims to determine: (1) The effect of company size on audit delay, (2) The effect of solvency on audit delay, (3) The effect of company size and solvency on audit delay in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX). ) period 2017-2021. The sample for this research is primary consumer goods sector companies for the 2017-2021 period using a purposive sampling method. From a population of 105 companies, there are 51 companies that meet the criteria as a research sample. The data processing analysis tool in this study used SPSS version 25. The results showed that company size had a significant effect on audit delay, debt to equity ratio (DER) had a significant effect on audit delay, company size and debt to equity ratio (DER) had a significant effect on audit delays.]]>
<![CDATA[PENGARUH DEBT TO EQUITY RATIO (DER) DAN RETURN ON ASSET (ROA) TEHADAP RETURN SAHAM PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI ]]>
<![CDATA[Purnomo, Adi Dwi]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55171/apjms.v10i1.909
<![CDATA[This study aims to determine the effect of Debt to Equity Ratio and Return On Assets on Stock Returns of LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The research method used in this study is a quantitative research method using secondary data types. The sample used was 33 companies for the 2019-2021 period. The amount of data used is 99 data selected by using purposive sampling. The data analysis used was multiple linear regression analysis and processed using SPSS Version 25. The partial results of the t test test Debt to Equity Ratio has no effect on Stock Return. Return On Assets partially affect Stock Returns. The results of the F test simultaneously Debt to Equity Ratio and Return On Assets simultaneously affect Stock Returns.]]>
<![CDATA[PENGARUH KONSERVATISME AKUNTANSI, UKURAN PERUSAHAAN TERHADAI EARNING RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN SEKTOR TEKNOLOGI ]]>
<![CDATA[Nurlaelah, Nurlaelah]]>;
<![CDATA[Hanifah, Hanifah]]>;
<![CDATA[Muslimah, Shifa Ul]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55171/apjms.v10i1.903
<![CDATA[The purpose of this study was to determine the effect of accounting conservatism, company size on earnings response coefficient (ERC) in technology companies listed on the Indonesia stock exchange for the 2019-2021 period. The purpose of this research is to provide references and knowledge about whether or not there is an influence given by accounting conservatism and company size on the earning response coefficient to technology companies listed on the BEI. The research method used is a quantitative method. Quantitative writing method is used to analyze the relationship between one variable and another or how one variable affects other variables. The t-count value of accounting conservatism (X1) is -0.138, smaller than the t-table of 2.0195. (-0.138 < 2.0195). From the above test, the significance of accounting conservatism (X1) is 0.725, which is greater than 0.05, which means that accounting conservatism has no effect on Earning response coefficient (ERC). The t-count value of company size (X2) is 0.390 which is smaller than the t-table of 2.0195. (0.390 < 2.0195). From the above test, the significance of firm size (X2) is 0.390, which is greater than 0.05, which means that firm size has no significant effect on Earning response coefficient (ERC). The results of the study indicate that accounting conservatism and firm size have no significant effect on the Earning Response Coefficient (ERC).]]>
<![CDATA[PENGARUH RETURN ON EQUITY (ROE), NET PROFIT MARGIN (NPM), DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM ]]>
<![CDATA[Intan Purnama, Sri]]>;
<![CDATA[Ghozali, Agun]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55171/apjms.v10i1.1015
<![CDATA[Share Price is the share price set by the Indonesia Stock Exchange which is determined through the demand and supply of shares, while the acquisition of the share price is obtained from the closing price of the shares. This study aims to determine the effect of Return on Equity, Net Profit Margin and Earning Per Share on the Share Price of LQ45 companies for the 2017 – 2021 period. This research uses quantitative methods. The population in this study is LQ45 companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The sampling technique is to use purposive sampling technique, which is based on the criteria that have been determined by the researcher. The number of samples in the study was 20 LQ45 companies. Data collection uses documentation techniques and library studies, secondary data in this study is in the form of the Company's financial statements (annual Report) LQ45 for the 2017-2021 period taken from the official website of the Indonesia Stock Exchange www.idx.co.id. The results of the partial test showed that Return On Equity (X1) had a significant effect on the Company's Share Price LQ45, Net Profit Margin (X2) had a significant effect on the company's Share Price LQ45 and Earnings Per Share (X3) had a significant effect on the Company's Share Price LQ45. The results of the simultaneous test showed that simultaneous Return On Equity, Net Profit Margin and Earnings Per Share had a significant effect on the company's share price of LQ45..]]>
<![CDATA[PENGARUH KEPUTUSAN INVESTASI (PER), KEPUTUSAN PENDANAAN (DER) DAN KEBIJAKAN DEVIDEN (DPR) TERHADAP PRICE TO BOOK VALUE ]]>
<![CDATA[Anita Ester Rahayu]]>;
<![CDATA[Ela Widasari]]>;
<![CDATA[Siti Mudawanah]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Price to Book Value (PBV) is a ratio that can describe the comparison between the stock price and the book value of equity. The higher the PBV value, the greater the share price. This study aims to examine and analyze the effect of Investment Decisions, Funding Decisions and Dividend Policy on Price to Book Value of LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017- 2021 period. The data used is secondary data with the method used is the quantitative method. The population in this study amounted to 45 companies LQ45 and samples taken using purposive sampling as many as 17 companies. The analysis technique used is classical assumption test, multiple linear regression, coefficient of determination test, correlation coefficient test and hypothesis testing using SPSS v.25. The results of the analysis carried out show that partially the Investment Decision (PER) has a significant effect on PBV, then H1 is accepted. The Funding Decision (DER) has no effect on PBV, so H2 is rejected. And the Dividend Policy (DPR) has no effect on PBV, so H3 is rejected. Meanwhile, simultaneously the Investment Decision (PER), Funding Decision (DER) and Dividend Policy (DPR) affect PBV, then H4 is accepted..]]>
<![CDATA[PENGARUH KEPUTUSAN INVESTASI (PER), KEPUTUSAN PENDANAAN (DER) DAN KEBIJAKAN DEVIDEN (DPR) TERHADAP PRICE TO BOOK VALUE ]]>
<![CDATA[Anita Ester Rahayu]]>;
<![CDATA[Ela Widasari]]>;
<![CDATA[Siti Mudawanah]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Price to Book Value (PBV) is a ratio that can describe the comparison between the stock price and the book value of equity. The higher the PBV value, the greater the share price. This study aims to examine and analyze the effect of Investment Decisions, Funding Decisions and Dividend Policy on Price to Book Value of LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017- 2021 period. The data used is secondary data with the method used is the quantitative method. The population in this study amounted to 45 companies LQ45 and samples taken using purposive sampling as many as 17 companies. The analysis technique used is classical assumption test, multiple linear regression, coefficient of determination test, correlation coefficient test and hypothesis testing using SPSS v.25. The results of the analysis carried out show that partially the Investment Decision (PER) has a significant effect on PBV, then H1 is accepted. The Funding Decision (DER) has no effect on PBV, so H2 is rejected. And the Dividend Policy (DPR) has no effect on PBV, so H3 is rejected. Meanwhile, simultaneously the Investment Decision (PER), Funding Decision (DER) and Dividend Policy (DPR) affect PBV, then H4 is accepted..]]>
<![CDATA[PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PELAPORAN DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLA DANA DESA ]]>
<![CDATA[Fazriatin Nufus]]>;
<![CDATA[Usep Siswadi]]>;
<![CDATA[Firmansyah]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Village Funds are funds used to finance government administration, implementation of development, community development and empowerment of rural communities with the aim of studying or knowing the effect of Utilization of Information Technology, Reporting Systems, and Community Participation on Accountability of Village Fund Management in Warunggunung District in 2022. This study uses quantitative methods. The population used in this study were 40 respondents in the warunggung sub-district. Sampling using purposive sampling method using primary data, primary data in this study is data in the form of data from the distribution of questionnaires. The research data were analyzed using multiple linear regression analysis method with the help of SPSS version.24. The results of this study found that the Information Technology Utilization Variable partially affected the Accountability of Village Fund Management, partially the Reporting System Variable had an effect on the Accountability of Village Fund Management, and the Community Participation variable had no effect on Village Accountability. Fund Management. and Simultaneously the Variables of Utilization of Information Technology, Reporting Systems and Community Participation have a significant effect on Village Fund Management Accountability.]]>
<![CDATA[PENGARUH ETIKA PROFESI DAN PROFESIONALISME AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA PERIODE TAHUN 2021) ]]>
<![CDATA[Eko Supriyanto]]>;
<![CDATA[Paniran]]>;
<![CDATA[Nurhaini]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Audit quality is the probability that an auditor finds and reports a violation in the auditee's accounting system. As a proxy for audit quality, CPA firm size is often associated with firm reputation. In this case, reputation is related to the client and its resources, both human resources and wealth (assets). So that his reputation has also been noticed by the public and causes them to conduct audits to be more careful. On the other hand, audit fees as a proxy for audit quality will depend on several factors in the audit engagement, namely: the client's finances, the size of the client's firm, the size of the CPA firm, the expertise of the auditor. This study aims to examine and analyze the effect of professional ethics and audit professionalism on audit quality at a public accounting firm in Jakarta in 2021. The method used in this study is a qualitative method with primary data. The sampling technique used a questionnaire based on certain criteria obtained 30 respondents from several public ac counting firms in Jakarta as research samples. The analysis technique uses multiple linear regression with the tools of IBM SPSS Statistic 24.]]>
