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.
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223 Documents
<![CDATA[PENGARUH BIAYA OPERASIONAL, BIAYA PRODUKSI, DAN PERPUTARAN PIUTANG TERHADAP LABA BERSIH PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER ]]>
<![CDATA[Lifhesti Seroja Khofifah]]>;
<![CDATA[Rudiyanto]]>;
<![CDATA[Imas Fatimah]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN KOMPLEKSITAS PERUSAHAAN TERHADAP FEE AUDIT PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER ]]>
<![CDATA[Lisna Irmawati]]>;
<![CDATA[Paniran]]>;
<![CDATA[Susana Dewi]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[Meta Mulidia]]>;
<![CDATA[Edi Sutanto]]>;
<![CDATA[Muhammad Wahid Murniawan]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KEUANGAN SUB SEKTOR BANK ]]>
<![CDATA[Muhammad Yahya]]>;
<![CDATA[Usep Siswadi]]>;
<![CDATA[Nurhaini]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH RETURN ON ASSET, EARNING PER SHARE DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Rukman]]>;
<![CDATA[Hanifah]]>;
<![CDATA[Mike Mega Rahayu]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER ]]>
<![CDATA[Araswati]]>;
<![CDATA[Nurlaelah]]>;
<![CDATA[Herlina]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[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..]]>
<![CDATA[PENGARUH CAPITAL INTENCITY RATIO DAN LEVERAGE TERHADAP MANAJEMEN LABA (PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Lesi Herlina Putri]]>;
<![CDATA[Ela Widasari]]>;
<![CDATA[Sri Intan Purnama]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER ]]>
<![CDATA[Ayu Fatmawati]]>;
<![CDATA[Rudiyanto]]>;
<![CDATA[Firda Mufidah]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 11 No 1 (2024) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[This study aims to explain the empirical evidence regarding the effect of Good Corporate Governance (GCG) and leverage on financial performance in Primary Consumer Goods Sector Companies listed on the Indonesia Stock Exchange for the period 2018-2021. This study uses secondary data such as financial reports, company annual reports, and other related information regarding primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The population used in this study were 105 companies. Based on the criteria set, a sample of 36 companies was obtained with a total observation data of 108 data. The method used in this research is to use quantitative methods. And the sampling technique uses purposive sampling technique. In this study using multiple linear regression methods using the SPSS 25 program to see the effect of each variable. The results of this study prove that Institutional Ownership partially has no effect on financial performance. The Board of Directors partially affects financial performance. The Audit Committee partially has no effect on financial performance. Leverage partially affects financial performance. The results of the simultaneous test state that the variables of Institutional Ownership, Board of Directors, Audit Committee and Leverage simultaneously affect Financial Performance.]]>
<![CDATA[PENGARUH DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PADA PEMERINTAH DAERAH KABUPATEN LEBAK ]]>
<![CDATA[Raniah]]>;
<![CDATA[Usep Siswadi]]>;
<![CDATA[Ana Ima Sofana]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 11 No 3 (2024) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[Good government cannot be achieved without optimum supervision so as to achieve conditions of mutual supervision that encourage the Government to manage state resources in a transparent and accountable manner. This study aims to analyze the effect of the General Allocation Fund on capital expenditure and the effect of the Special Allocation Fund on capital expenditure. This research uses quantitative methods. The population used in this study were 62 respondents / employees who worked at the Regional Finance and Asset Agency (BKAD) office in Lebak Regency. Sampling using purposive sampling using primary data. Primary data in the study is data in the form of data from the results of questionnaires distributed. The research data were analyzed using multiple linear regression analysis methods with the help of SPSS version.25.The results of this study found that the General Allocation Fund variable partially affects capital expenditure, the Special Allocation Fund variable partially affects capital expenditure. And simultaneously the General Allocation Fund and Special Allocation Fund variables have a positive and significant effect on capital expenditure.]]>
<![CDATA[ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA PERUSAHAAN GO PUBLIC SUB SEKTOR PROPERTY DAN REAL ESTATE ]]>
<![CDATA[Nisa Medithiana]]>;
<![CDATA[Ela Widasari]]>;
<![CDATA[Siti Mudawanah]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 11 No 3 (2024) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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<![CDATA[Company performance is a series of processes that are referred to and measured over a certain period of time based on an agreement that has been made previously. This study aims to examine and analyze the implementation of Good Corporate Governance (GCG) on the performance of service industry companies in the property and real estate sub-sectors listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The method used in this research is the quantitative method. The sample of this research is 12 property and real estate sub-sector service industry companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Company performance is measured using Tobin's Q value, and using purposive sampling technique. The analysis technique used is multiple linear regression analysis technique using the SPSS V.20 . program The results of the study show that for the t-test there is a partial effect between the size of the board of directors, independent board of commissioners and audit committee on company performance. As for the F test, there is a significant effect between the size of the board of directors, the independent board of commissioners, and the audit committee on the company's performance simultaneously.]]>
