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Andres Dharma Nurhalim
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INDONESIA
Jurnal Bina Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi wiyatamandala
ISSN : 23381132     EISSN : 26569515     DOI : 10.52859
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu Akuntansi secara umum. (yang mencakup proses dan siklus akuntansi, kaidah dan prinsip akuntansi yang diterima umum).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 145 Documents
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PENGARUH PENGUNGKAPAN ESG TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2017-2019) Era Vivianti Husada; Susi Handayani
Jurnal Bina Akuntansi Vol 8 No 2 (2021): Jurnal Bina Akuntansi Volume 8 Nomor 2 Juli Tahun 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i2.173

Abstract

This study aims to examine the effect of ESG disclosure on financial performance within firm. By using sample of 80 firms in finance sector, listed in Indonesia Stock Exchange for 2017-2019, sample selected using purposive sampling technique.Financial performance measured by Return on Asset, Tobin’s Q, and Sales Growth, the analysis method used is multiple regression analysis. The result showed that ESG disclosure only affect Return on Asset simultaneously, furtheranalysis showed that none of the economic performance variables affected by ESG disclosure partially, instead control variable produce mixed result that affect financial performance variable itself.
REAKSI PASAR MODAL INDONESIA TERHADAP PERISTIWA PENGESAHAN UU CIPTA KERJA 2020 (STUDI KASUS PERUSAHAAN YANG TERDAFTAR PADA LQ45) Rya Indriani; Mariana Mariana
Jurnal Bina Akuntansi Vol 8 No 2 (2021): Jurnal Bina Akuntansi Volume 8 Nomor 2 Juli Tahun 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i2.174

Abstract

This study aims to analyze reaction of the Indonesian capital market about difference of average abnormal returns, trading volume activity, and security return variability between before and after the legalization of the Job Creation Act on October 5, 2020. This study used quantitative research with event study approach. The research sample is stocks registered in LQ45 with certain criteria determined used the purposing sampling method. Hypothesis testing used paired sample t-test and wilcoxon signed rank test. The results of the hypothesis testing show that: (1) There’s a significant difference in the average abnormal return between the period before and after the Job Creation Act legalization. (2) There’s no significant difference in the average trading volume activity between the periodsbefore and after the Job Creation Act legalization. (3) There’s a significant difference in the average security return variability between the period before and after the Job Creation Act legalization.Keywords: The Job Creation Act, Abnormal Return; Trading Volume Activity; SecurityReturn Variability
PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, DAN AUDIT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015-2017 priska liliani
Jurnal Bina Akuntansi Vol 8 No 2 (2021): Jurnal Bina Akuntansi Volume 8 Nomor 2 Juli Tahun 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i2.175

Abstract

Manufacturing companies are a sector that is quite important for the development of the country's economy. In Indonesia, there are more companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX). With this larger number of companies, companies in the manufacturing sector have significant industrial influence as well as significant stock fluctuations on the IDX. The purpose of this study aims to analyze the effect of financial distress, debt default, and audit tenure on going concern audit opinion. To support this research, the author uses a sample of manufacturing companies listed on the Stock Exchange as the object of research. From the results of observations for 3 years, namely from 2015 - 2017, 28 samples were obtained to be studied according to the observation period so that the number of units of analysis was equal to 84. Based on tests carried out using logistic regression, empiricalevidence was obtained that the financial distress variable had a positive influence. which is significant to the acceptance of going concern audit opinion. The debt default variable has no significant effect on the going concern audit opinion acceptance. The Audit Tenure variable does not have a significant effect on the going concern audit opinion acceptance.
Efek Pemikatan (Attraction Effect) dan Bias Status Quo Sebuah Eksperimen dalam Perilaku Pengambilan Keputusan Portofolio Keuangan bayu Laksma Pradana
Jurnal Bina Akuntansi Vol 8 No 2 (2021): Jurnal Bina Akuntansi Volume 8 Nomor 2 Juli Tahun 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i2.179

Abstract

The reference dependent preference plays a significant role in individual choice behavior. Introducing a third option which is asymmetrical dominated to the dominating option can influence one’s decision. The status quo, endowment and attraction or decoy effect are the main noises. Such noises are proof to counter the rational choice theory. This paper tries to observe the status quo and decoy effect. Existence of those two effects are examined in experimental observation with 32 respondents. Questionnaires are set for respondents to dig information about how their answers contain choices. Two and three varies alternatives are presented to see respondent choice feedback when a third inferior alternative is available. The result shows respondent tendency to switch options when status quo becomes a reference point.
Faktor-Faktor Pemilihan Karir Sebagai Akuntan Publik Viriany Viriany; Henny Wirianata
Jurnal Bina Akuntansi Vol 9 No 1 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 1 Januari Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i1.165

Abstract

Abstract: The purpose of this study is to obtain empirical evidence regarding the effect of financial rewards, professional training, social values, professional recognition, work environment and market considerations on career interest as a public accountant. This study uses primary data with 137 respondents consisting of final year students in the S1 Accounting study program, Faculty of Economics and Business at Tarumanagara University. The results of the study found that in addition to the professional recognition variable, other variables have an influence on career interest as a public accountant. Key words : career interest as a public accountant. Abstrak: Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh penghargaan finansial, pelatihan profesional, nilai-nilai sosial, pengakuan profesional, lingkungan kerja dan pertimbangan pasar terhadap minat berkarir sebagai akuntan publik. Penelitian ini menggunakan data primer dengan 137 responden yang terdiri dari mahasiswa tingkat akhir di program studi S1 Akuntansi Fakultas Ekonomi dan Bisnis di Universitas Tarumanagara. Hasil penelitian menemukan bahwa selain variabel pengakuan profesional maka variabel lainnya mempunyai pengaruh terhadap minat berkarir sebagai akuntan publik. Kata kunci: Minat berkarir sebagai akuntan publik.
Determinan Peringkat Sukuk Korporasi Pada Pasar Madal Di Indonesia Tahun 2014-2020 Eka Prasetya Agustin
Jurnal Bina Akuntansi Vol 9 No 1 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 1 Januari Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i1.181

Abstract

Penelitian ini bertujuan untuk mengetahui dan menyediakan temuan secara empiris apakah profitabilitas, likuiditas, leverage, produktivitas, firm size, dan umur sukuk memiliki pengaruh terhadap peringkat sukuk. Sampel yang digunakan adalah perusahaan yang menerbitkan sukuk dan terdaftar di Bursa Efek Indonesia. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan SPSS 23. Hasil penelitian ini menunjukkan bahwa firm size dan umur sukuk berpengaruh terhadap peringkat sukuk. Sedangkan profitabilitas, likuiditas, leverage, dan produktivitas tidak berpengaruh terhadap peringkat sukuk.
Dampak Pertumbuhan Penjualan, Leverage, Ukuran Perusahaan, dan Profitabilitas Terhadap Cash Holding Sufiyati Sufiyati; Liana Susanto; Sofia Prima Dewi; Merry Susanti
Jurnal Bina Akuntansi Vol 9 No 1 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 1 Januari Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i1.191

Abstract

This study aims to determine whether sales growth has a negative impact on cash holding,whether leverage has a positive impact on cash holding, whether company size has a positiveimpact on cash holding, and whether profitability has a positive impact on cash holding. Thepopulation is a manufacturing company that is consistently listed on the Indonesia StockExchange during 2016-2019. Purposive sampling was used as a sampling technique. The datais processed using EVIEWS. This study shows that sales growth has a negative impact oncash holding, leverage does not have a positive impact on cash holding, firm size does nothave a positive impact on cash holding, and profitability does not have a positive impact oncash holding.
PENGARUH BAGI HASIL, SIZE, FDR, DAN BI 7-DAY REPO RATE TERHADAP PENGHIMPUNAN DANA PIHAK KETIGA BANK UMUM SYARIAH DI INDONESIA PERIODE 2014-2019 Farida Musrifah; Mariana Mariana
Jurnal Bina Akuntansi Vol 9 No 1 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 1 Januari Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i1.195

Abstract

The purpose of this research is to determine the effects from profit sharing, bank size, FDR, and Bi 7-Day Repo Rate on the collection of thirdparty funds at islamic commercial banks in Indonesia period 2014-2019. The method of analysis used in this research is Multiple Linear Regression model. The sample of this research was 12 islamic commercial Bank in Indonesia period 2014-2019. The result showed that simultaneously these four variables, namely: profit sharing, bank size, FDR, and Bi 7-Day Repo Rate had effect on the collection of thirdparty fundsat Islamic commercial banks in Indonesia in 2014-2019. While partially the profit sharing has a positive and significant effect on third party funds, the bank size has a positive and significant effect on third party funds, the FDRhas a negative and significant effect on third party funds, and Bi 7-Day Repo Rate doesn’t effect on third party funds
PENGARUH BI 7-DAY REPO RATE, CAR, BOPO, DAN DPK TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE 2015-2019 Ida Sholichatunnisa; Mariana Mariana
Jurnal Bina Akuntansi Vol 9 No 1 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 1 Januari Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i1.197

Abstract

This study aims to determine the effect of the BI 7-Day Repo Rate, Capital Adequacy Ratio (CAR), Operational Costs on Operating Income, Third Party Funds (TPF) on the profitability of Islamic Commercial Banks in Indonesia for the period 2015 to 2019. This study uses secondary data sources. obtained from the financial statements of each Islamic Commercial Bank that has been registered with the Financial Services Authority (OJK) from 2015 to 2019. The sample used in this study was 12 Islamic Commercial Banks using the purposive sampling method. The data analysis technique in this study uses multiple linear analysis techniques. The results of this test indicate that the BI 7-Day Repo Rate, CAR, and TPF partially have no effect on profitability, while OEOI has an effect on profitability. BI 7-Day Repo Rate, CAR, BOPO, and TPF simultaneously have an influence on the profitability of Islamic Commercial Banks.
ANALISIS FINANCIAL DISTRESS PADA PT. WIJAYA KARYA DAN PT. ADHI KARYA YANG TERDAFTAR SEBAGAI PERUSAHAAN BUMN INDONESIA Presly Darmawan
Jurnal Bina Akuntansi Vol 9 No 1 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 1 Januari Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i1.198

Abstract

This study aims to provide empirical evidence related to the potential for financial distress experienced by State-Owned Enterprises. Through this research, a description of the potential financial distress experienced by PT Wijaya Karya (Persero) Tbk and PT Adhi Karya (Persero) Tbk can be obtained during the period 2010 - 2019. The Financial distress prediction model uses the Altman Model (Z-Score) and Springate Model (S-Score). The results show that from 2010 – 2019, PT Wijaya Karya (Persero) Tbk is still in a healthy condition so that the possibility of going bankrupt is very small. However, year by year, the condition of PT Wijaya Karya (Persero) Tbk is still in a gray condition where in this condition the company is prone to bankruptcy and experiencing financial problems that must be handled by the company's management appropriately. Meanwhile, PT Adhi Karya (Persero) from 2010 – 2019 showed the potential for financial distress which was strengthened by an unhealthy balance sheet because most of the funding sources came from debt. This study shows that the potential for financial distress arises because of a shift in government policy in development

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