cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Budi Harto, S.E.,M.M., PIA
Contact Email
budiharto@plb.ac.id
Phone
+6281322725577
Journal Mail Official
budiharto@plb.ac.id
Editorial Address
Jl. Pahlawan No. 59 Bandung 40123 Telp. (022) 2506500, Fax. (022) 2512564 Email : jrak@plb.ac.id
Location
Kota bandung,
Jawa barat
INDONESIA
JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Published by POLITEKNIK LP3I BANDUNG
ISSN : 2407828X     EISSN : 24078298     DOI : 10.38204
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang relevan bagi pengembangan profesi dan praktek akuntansi di Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 287 Documents
 18   19   20   21   22 
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Makanan Dan Minuman Di BEI Periode 2019-2021 Dhita Lusyana Citra Dewi; Sri Layla Wahyu Istianti
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1270

Abstract

The objective of this research is to obtain empirical evidence on the influence of the purpose of this study was to determine the effect of profitability, liquidity, firm size and leverage on firm value. This study used purposive sampling to obtain a sample of 14 food and beverage entities listed on the IDX for 2019-2021. Methods of data collection using documentation. Data analysis technique using multiple linear regression analysis. The results of this study indicate that profitability and firm size have a significant positive effect on firm value, liquidity and leverage have an insignificant positive effect on firm value. This research contributes to investor decision making based on firm value in food and beverage entities. The implications of this research can be useful for investors and entities to find out the prospects of entities and provide additional knowledge for readers and other researchers.
Pengaruh EPS, CR, ROE Dan Dividend Yield Terhadap Harga Saham Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2019-2021 Muhammad Ilham Muzakki; Sri Layla Wahyu I
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1278

Abstract

In this study, the impact of EPS, CR, ROE, and DY on the share prices of food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021 is being examined. The number of samples was selected using purposive sampling techniques. The data were Tanggal Revisi: analyzed to test multiple hypotheses using multiple linear regression analysis methods. 27 Maret 2023 According to the study's findings, DY's ROE and results have no impact on the stock price, but EPS and CR do have an impact on the share price. The share price of food and beverage Tanggal companies listed on the IDX was influenced by EPS, CR, ROE, and DY by 81.9%, according to 23 an R2 value of 0.819.
Pengaruh Ukuran Perusahaan, Likuiditas, Leverage, dan Profitabilitas Terhadap Penerimaan Opini Audit Going Concern Septi Nuralimah; Sri Layla Wahyu I
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1279

Abstract

This study attempts to ascertain how going concern audit views in consumer goods manufacturing businesses listed on the Indonesia Stock Exchange between 2018-2020 are influenced by corporate size, liquidity, leverage, and profitability. choosing the sample using the purposive sampling technique. There are 47 research samples in all. Utilizing logistic regression analysis tools, data analysis is being done to evaluate the hypothesis. Using the study's findings as a guide, it can be concluded that (1) going concern audit assessments are negatively and insignificantly impacted by corporate size, (2) liquidity has a marginally positive impact, (3) leverage has a favorable and large positive affect on going concern audit conclusions, and (4) profitability significantly influences going concern audit conclusions negatively.
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Perkebunan Kelapa Sawit Merliyana, Reny Dany; Windi Ariesti Anggraeni
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1281

Abstract

This research aims to determine how the influence of Corporate Social Responsibility (CSR) Disclosure on Financial Performance represented by Return on Asset (ROA) and Return on Equity (ROE). This study uses secondary data on Palm Oil Sub-Sector companies for 5 years (2017-2021) obtained from www.idx.co.id and the company's official website in the form of Annual Reports and Sustainability Reports. Through purposive sampling method as a sampling technique, 15 (fifteen) oil palm plantation sub-sector companies were obtained. CSR disclosure indicators are guided by the GRI Index with 30 indicators. The hypothesis testing method used is panel data regression analysis using the eviews program version 9. The results of the study through the REM model test analysis show that CSR disclosure has no effect on ROA where the probability is 0.3080 (prob> 0.05), the correlation between variables is weak at 1.4%, and the FEM model test that CSR disclosure has no effect on ROE where the probability is 0.5953 (prob> 0.05), the correlation between variables is also quiet weak at 43%. This means that the disclosure of Corporate Social Responsibility implemented by palm oil sub-sector companies during the period of this study does not directly affect the financial performance of these companies.
Kinerja Keuangan Ditinjau Dari Struktur Modal Dan Ukuran Perusahaan Di Perusahaan LQ45 Rivandi, Muhammad; Marselia, Mia
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1286

Abstract

The company's financial performance is a picture of the economic results that can be achieved by the company at a certain time through the company's activities. This study aims to determine the effect of Capital Structure using the Debt to Asset Ratio (DAR) calculation, and Firm Size using the Ln Total Assets calculation on the company's Financial Performance as measured by Return on Assets (ROA). The population in this study were LQ45 companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021 which were selected using the purposive sampling method and 21 LQ45 companies were obtained in 4 years so that 84 samples were observed. The data analysis method used in this study is the panel data regression model. Based on the results of hypothesis testing, that capital structure and Firm Size have a negative effect on financial performance.
Pengaruh Mikro dan Makro Ekonomi Terhadap Return Saham Perusahaan Perbankan Periode 2019-2021 Savita Putri, Ayudia Davina; Bambang; Hudaya, Robith
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1287

Abstract

This research is an associative research using a quantitative approach aims to analyze the impact of Price to Book Value (PBV), Market Capitalization, Exchange Rate, and Inflation against Stocks Return of banking companies listed on the Indonesia Stock Exchange (IDX) throughout 2019-2021 period. The samples used in this study were 37 banking companies. Sampling using technique purposive sampling. The data used in this study is secondary data originating from the official websites of the Indonesia Stock Exchange, Yahoo Finance and Bank Indonesia. The analytical method used is panel data regression analysis to see the effect of the independent variables on the dependent variable both individually and simultaneously. The data is tested using software eviews 10. Partial testing with the t test shows that the variable Price to Book Value (PBV) has a positive and significant effect on Stocks Return. However,Market Capitalization, Exchange Rates, and Inflation have no effect on Stocks Return. The result of the F test shows that the variable Price to Book Value (PBV), Market Capitalization, Exchange Rates, and Inflation simultaneously have an effect on Stocks Return. Adjusted R-Squared of 0.463782 which indicates that the variable Price to Book Value (PBV), Market Capitalization, Exchange Rates, and Inflation affect Stocks Return up to 46.37% while the remaining 53.63% is influenced by other factors outside of this study.
Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun (2017-2021) Hidayati, Habibatul; Asnathur Aisya, Perwira; Elva Dona; Romi Susanto; Yosep Eka Putra
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1306

Abstract

The purpose of this study is to determine the effect of profitability and leverage on firm value in the company's infrastructure. The variables in this study are Profitability and Leverage. Sampling using purposive sampling technique with certain criteria. The sample in this study are 16 infrastructure companies listed on the Indonesia Stock Exchange in 2017-2021. The analysis in this study uses panel regression analysis with the results showing that Leverage (DER) has no effect on firm value, while Profitability (ROA) has an effect on firm value.
Pengaruh Likuiditas, Leverage Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Food And Beverage Di BEI Tahun 2019-2021 Sari Wahyu Utami; Siti Alliyah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1315

Abstract

This study aims to determine the effect of Liquidity, Leverage, and Profitability on Tax Avoidance in Food and Beverage Companies Listed on the IDX for the 2019-2021 period. Documentation data collection method while the type of data is secondary data. The sample selection used purposive sampling method. The number of research samples is 20 samples. Data analysis used to test the hypothesis is by using multiple linear regression analysis techniques. Tested using the SPSS 26 application. Based on the results of the study it showed that (1) Current Ratio (CR) has a significant positive effect on tax avoidance, (2) Debt to Assets Ratio (DAR) has a significant positive effect on tax avoidance, (3) Return on Assets (ROA) has no significant positive effect on tax avoidance.
Non Performing Financing (NPF) Dan Financing To Deposit Ratio (FDR) Terhadap Net Profit Margin (NPM) Pada Perbankan Syariah Yang Listing Di Pasar Modal Indonesia Periode Tahun 2018 - 2022 Niam, Muhammad Alfa
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1319

Abstract

The aim of this study is to gain knowledge about whether there is a partial simultaneous effect of NPF and FDR on the NPM of sharia banking that has been floored on the IDX for the period 2018 - 2022. The population of this study is sharia banking that has been floored on the IDX while the sample studied a number of six Islamic banking located in East Java. Using the classical assumption test analysis technique, multiple linear regression test, and hypothesis testing through the t test, F test and R ¬ 2 test. This research is able to produce that partially non-performing financing has a significant influence on the net profit margin in Islamic banking floored on the IDX in 2018 - 2022. In addition, the financing to deposit ratio has no effect on the net profit margin in Islamic banking floored on the IDX 2018 - 2022. According to the results obtained, the authors hope that Islamic Banking, which has taken the floor on the IDX, can control its financing more to avoid bad financing in the future which will reduce profitability.
Pengaruh Profitabilitas, Likuiditas Dan Umur Perusahaan Terhadap Nilai Perusahaan (Pada Perusahaan Food and Beverage Yang Terdaftar Di BEI Periode 2019-2021) agus sugiarto, Kasihampun; Siti Alliyah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1342

Abstract

The purpose of this study is to ascertain how firm value is affected by profitability, liquidity and firm age. For the 2019-2021 period, this study collected 16 samples of food and beverage companies listed on the IDX using a purposive sampling technique. The analysis technique used is multiple linear using SPSS version 20. The results of this research show that profitability has a positive and significant effect on firm value, liquidity has a significant positive effect on firm value. And firm age has a significant effect on firm value.

Page 20 of 29 | Total Record : 287

 18   19   20   21   22 

Filter by Year

2015 2026


Reset
Filter By Issues
All Issue Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026 Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025 Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025 Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024 Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024 Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023 Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023 Vol. 8 No. 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022 Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022 Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022 Vol 7 No 2 (2021): JRAK JULI 2021 Vol 7 No 1 (2021): JRAK JANUARI 2021 Vol 6 No 2 (2020): JRAK JULI 2020 Vol 6 No 1 (2020): JRAK JANUARI 2020 Vol 5 No 2 (2019): JRAK JULI 2019 Vol 5 No 1 (2019): JRAK - JANUARI 2019 Vol 4 No 2 (2018): JRAK - Juli 2018 Vol 4 No 1 (2018): Januari 2018 Vol 3 No 2 (2017): JRAK - Juli 2017 Vol 3 No 1 (2017): JRAK - Januari 2017 Vol 2 No 2 (2016): JRAK - Juli 2016 Vol 2 No 1 (2016): JRAK - Januari 2016 Vol 1 No 2 (2015): JRAK - Juli 2015 Vol 1 No 1 (2015): JRAK - Januari 2015 More Issue