cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Furniawan
Contact Email
lppmstieltm@gmail.com
Phone
+6283813429498
Journal Mail Official
lppmstieltm@gmail.com
Editorial Address
Jl. Soekarno-Hatta, By pass, Rangkasbitung, Lebak-Banten. 42317
Location
Kab. lebak,
Banten
INDONESIA
The Asia Pacific Journal Of Management Studies
Published by Universitas La Tansa Mashiro
ISSN : 24076325     EISSN : 25027050     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
"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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 11 No 2 (2024)" : 10 Documents clear
COMPANY SIZE, CAPITAL INTENSITY, AND SALES GROWTH ON TAX AGGRESSIVITY Putri, Julia; Anisa
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the influence of company size, capital intensity, sales growth on tax aggressiveness in Pharmaceutical subsector companies listed on the Indonesia Stock Exchange. This type of research is quantitative and the type of data used is secondary data, in the form of annual financial reports of pharmaceutical subsector companies for 2017-2022 obtained on the official website of the Indonesia Stock Exchange. namely as many as 30 companies. The samples were collected using a purposive sampling method and a research sample of 11 companies was obtained. This test was carried out using Eviews 9. From the results of simultaneous hypothesis testing (F test) company size, capital intensity and sales growth influence tax aggressiveness. Based on the results of the partial test (t test) company size, capital intensity and sales growth influence tax aggressiveness. Keywords: Company Size, Capital Intensity, Sales Growth, Tax Aggressiveness.
BUSINESS DEVELOPMENT OF GRAPHIC DESIGN AND EDITING SERVICES KARACAK DESIGN BASED ON THE SWOT ANALYSIS AND FEASIBILITY STUDY METHOD: PENGEMBANGAN USAHA JASA DESAIN GRAFIS DAN EDITING KARACAK DESIGN BERDASARKAN METODE ANALISIS SWOT DAN FEASIBILITY STUDY Rizki Maulana; Susinah Kuntadi
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted with the aim of finding out the feasibility of the Karcak Design design and editing services business in terms of market and marketing aspects, operational aspects, HR management aspects and legal aspects using qualitative descriptive methods, while financial aspects were analyzed using quantitative descriptive methods with a manual system with the help of the program Microsoft Excel. The analysis results obtained from market and marketing aspects, technical aspects, HR management aspects and legal aspects, Karcak Design's design and editing services can still be said to be feasible to run, but there are several things that need to be evaluated from the marketing aspect related to promotional activities that are not consistent and only relying on the Instagram feature alone so that the market share absorbed is still not according to the desired target, apart from that, from the HR management aspect, Karcak Design does not yet have a partner/team. Meanwhile, the results of the financial aspect analysis show that Karcak Design's design and editing services are feasible. This can be seen from the NPV (Net Present Value) which is > 0 and has a positive value, namely IDR 45,035,214. The Profitability Index (PI) obtained was > 1, namely 6.751.
PROFIT OPTIMIZATION THROUGH THE IMPLEMENTATION OF JUST IN TIME IN AN EXPEDITION COMPANIES Uji Barokah; Negina Kencono Putri
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Just in Time (JIT) is an inventory management strategy to arrange the delivery of goods to match the production schedule and customer needs. In shipping services, JIT is an inventory control system that regulates the flow of goods so that they can arrive at customers on time. This study aims to determine the description of the application of JIT to optimize profits in expedition companies. The method in this study uses literature studies. The results of the study show that the JIT system provides encouragement for expedition companies to optimize profits through increased efficiency, reduced costs, and improved service quality. These results give the impression for expedition companies to strive to implement the JIT system comprehensively because it can reduce operational costs, efficiency in shipping, improve service quality, reduce waste and risk management, optimize resource use and increase focus on high-value activities so that increased revenues can ultimately optimize profits.
PENGARUH BIAYA OPERASIONAL, BIAYA PRODUKSI, DAN PERPUTARAN PIUTANG TERHADAP LABA BERSIH PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER Lifhesti Seroja Khofifah; Rudiyanto; Imas Fatimah
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The availability of cash is very important in the business world, especially in transactional and operational tasks of a company. This study aims to test and analyze the effect of operating costs calculated using the calculation of production costs plus operational costs, production costs by calculating direct labor costs plus direct material costs plus factory overhead costs, accounts receivable turnover by calculating credit sales. Divided by the average receivables from primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used is a quantitative method using secondary data types, the number of samples used is 41 companies with a total of 164 data selected using purposive sampling technique. Analysis of the data used is multiple linear regression analysis and processed using the SPSS version 20 application. The results of the F test research, namely operational costs, production costs, and accounts receivable turnover on net income simultaneously have a significant effect. The partial test (t test) shows that operating costs have a significant effect on net income, production costs have a significant effect on net income, and accounts receivable turnover has an effect on net income.
PENGARUH UKURAN PERUSAHAAN DAN KOMPLEKSITAS PERUSAHAAN TERHADAP FEE AUDIT PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Lisna Irmawati; Paniran; Susana Dewi
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fee Audit can cause things that are the occurrence of audit fee rate wars between fellow public accounting firms which can damage the independence of external auditors as capable and professional in their fields. Fee Audit aims to determine the factors that influence the determination of Audit Fees and the rates set by the company. This study aims to test and analyze the effect of company size, company complexity on audit fees in primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method used in this research is to use quantitative methods. The population in this study used 20 primary consumer sector companies listed on the Indonesia Stock Exchange in 2017-2021. And using purposive sampling technique. The analysis technique used is multiple linear regression analysis techniques using the SPSS V.25 program. The results showed that for the t test there was an influence between company complexity on Audit Fees partially, while the Company Size variable partially had no effect on Audit Fees. As for the F test, there is a significant effect between company size, company complexity, and audit fees simultaneously.
PENGARUH PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Meta Mulidia; Edi Sutanto; Muhammad Wahid Murniawan
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Audit delay is the length of time for the completion of the audit which is measured from the closing date of the financial year to the date of completion of the independent audit report. This study aims to examine the effect of profitability (return on assets) and audit opinion on LQ45 companies listed on the Indonesia Stock Exchange in 2017- 2021. This research method uses quantitative methods. The sample used in this study were all LQ45 companies listed on the Indonesia Stock Exchange in 2017-2021, totaling 23 companies with 115 observation data. The sampling technique used is purposive sampling. The method used is logistic regression analysis using SPSS 25 software. The results of this study indicate that profitability (return on assets) has a significant effect on audit delay, audit opinion has no significant effect on audit delay.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KEUANGAN SUB SEKTOR BANK Muhammad Yahya; Usep Siswadi; Nurhaini
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial reports are communication tools that contain information made by company management in the form of financial data whose contents are about transactions within a company that occur during a certain period. Timeliness in the submission of financial statements is very important for parties with an interest in financial statements. Timeliness means the availability of information for decision makers at the right time so that it can influence their decisions. The population taken as the object of this research is 47 companies in the financial sector sub-sector of banks listed on the IDX during the period 2017-2021. quantitative data used in the form of secondary data. Determination of the sample using purposive sampling method and obtained a sample of 15 companies. Data were analyzed using multiple linear regression model using SPSS version 26 program.The results of the partial study using the t-test showed that the two independent variables that showed an influence on the Audit Report Lag were the firm size variable with a significance value of 0.014 less than 0.05, and the KAP size variable with a significance value of 0.000 less than 0.05 while the Profitability variable was not. has an influence on the Audit Report Lag because it has a significance value greater than 0.05, which is 0.128. Based on the F test, simultaneously Profitability, Company Size, and KAP Size affect the Audit Report Lag because it has a significance value of less than 0.05, which is 0.000 and has an influence relationship of 54.7% seen from the results of the Coefficient of Determination (R Square), the remaining 45.3% is influenced by other variables not examined in this study.
PENGARUH RETURN ON ASSET, EARNING PER SHARE DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Rukman; Hanifah; Mike Mega Rahayu
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Return On Assets, Earning Per Share and Net Profit Margin on the share price of Pharmaceutical Companies listed on the Indonesia Stock Exchange for the 2015-2019 Period. The method used in this research is quantitative. The population in this study were pharmaceutical companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Of the 45 pharmaceutical company populations sampled in the study, 9 companies were obtained. The sample withdrawal method is purposive sampling. The data analysis techniques used are classical assumption test, multiple regression analysis, correlation analysis, coefficient of determination, t test, and f test. The statistical test results show that the significance value of the Return On Asset Cost is 0.000 <0.05, this means that H0 is rejected and H1 is accepted. So it can be concluded that Return On Asset partially affects the Stock Price.
PENGARUH UKURAN PERUSAHAAN DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Araswati; Nurlaelah; Herlina
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Audit quality is all the possibilities (probability) that the auditor when auditing the client's financial statements can determine violations that occur in the client's accounting system and report them in the audited financial statements, audit quality is measured using Kap Bigfour and Non bigfour. Companies audited using Bigfour hood will result in increased company size and more audit quality. This study aims to test and analyze the effect of Company Size and Audit Ternure on Audit Quality in primary consumer sector companies listed on the Indonesia Stock Exchange in 2017-2021. The data used is secondary data with the research method used, namely quantitative methods. The population and this study amounted to 103 primary consumer sector companies and the sample taken using purposive sampling was 24 companies. The analysis technique used is Logistic Regression Analysis using SPSS 25 software. The results of the analysis conducted show that partially Company Size (Ln = Total Assets) has a significant effect on Audit Quality, so H1 is accepted. Audit tenure (Auditor Engagement with Client / Issuer) partially has no effect on audit quality, so H2 is rejected. Meanwhile, simultaneously Company Size and Audit Tenure affect audit quality, so H3 is accepted..
PENGARUH CAPITAL INTENCITY RATIO DAN LEVERAGE TERHADAP MANAJEMEN LABA (PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Lesi Herlina Putri; Ela Widasari; Sri Intan Purnama
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial statements are one source of information about the condition and performance of a company, many companies are carrying out certain strategies to be better and be able to compete. This study aims to analyze the effect of Capital Intensity Ratio (CIR) and Leverage (DAR) on Earnings Management. This study uses quantitative methods, with the type of data that is secondary data in the form of financial statements. The population used in this study are LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 as many as 45 companies. Samples were taken using the purposive sampling technique, where the LQ45 companies that were used as research samples were 13 companies with observations for 5 years, so the research sample obtained was 65 financial statement data. The data analysis technique in this study used the classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, multiple linear regression analysis, hypothesis testing consisting of coefficient of determination, t test and F test using The results of this study partially show that there is a significant effect of the Capital Intensity Ratio (CIR) variable on earnings management while the Leverage (DAR) variable partially has no effect on earnings management. Simultaneously Capital Intensity Ratio (CIR) and Leverage (DAR) affect earnings management.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol 12 No 3 (2025) Vol 12 No 2 (2025) Vol 12 No 1 (2025) Vol 11 No 3 (2024) Vol 11 No 2 (2024) Vol 11 No 1 (2024) Vol 10 No 3 (2023) Vol 10 No 2 (2023) Vol 10 No 1 (2023) Vol 9 No 3 (2022) Vol 9 No 2 (2022) Vol 9 No 1 (2022) Vol 8 No 3 (2021) Vol 8 No 2 (2021) Vol 8 No 1 (2021) Vol 7 No 3 (2020) Vol 7 No 2 (2020) Vol 7 No 1 (2020) Vol 6 No 3 (2019) Vol 6 No 2 (2019) Vol 6 No 1 (2019) Vol 5 No 3 (2018) Vol 5 No 2 (2018) Vol 5 No 1 (2018) Vol 4 No 3 (2017) Vol 4 No 2 (2017) Vol 4 No 1 (2017) Vol 3 No 3 (2016) Vol 3 No 2 (2016) Vol 3 No 1 (2016) Vol 2 No 3 (2015) Vol 1 No 3 (2014) Vol 1 No 1 (2014) More Issue