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Deasy Ervina
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JFAS: Journal of Finance and Accounting Studies
Published by Universitas Hasyim Asy'ari
ISSN : -     EISSN : 27237761     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JFAS fokus pada masalah utama dalam pengembangan ilmu Akuntasni dan keuangan dalam bentuk pemikiran/ide konseptual dan hasil penelitian meliputi: Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan Profesionalisme akuntan, Pendidikan Akuntansi, Perpajakan, Pasar Modal, Perbankan, Sistem Informasi Akuntansi, Sustainability Reporting Green Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2022): Februari" : 7 Documents clear
Pengaruh CAR, NPL, dan LDR terhadap Profitabilitas (Studi Empiris pada Perbankan yang Terdaftar di Bursa Efek Indonesia Selama Periode 2016-2018) Syirin Humairoh; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 4 No. 1 (2022): Februari
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v4i1.340

Abstract

Profitability is the ratio which links the profit from sales and investment. From the profitability ratio,the stakeholder and shareholder can see and understand the level of company profitability. This study has purpose to determine the effect of Capital Adequacy Ratio / CAR, Loan To Deposit Ratio / LDR, Non Performing Loans / NPL towards banking companies listed on the Indonesian stock exchange with time period of 2016-2018. In this research, researchers used sampling method which is a purposive sampling method. Samples that meet the criteria in this study are 16 banks for the time period of 2016-2018. The type of research used in this study is quantitative research. The results of this study indicate that the Capital Adequacy Ratio / CAR has a significant effect on profitability, Non Performing Loans / NPL do not have a significant effect on profitability, while the Loan To Deposit Ratio / LDR has no significant effect on profitability.  Keywords: CAR; NPL; LDR; Profitability
Pengaruh Penghindaran Pajak (Tax Avoidance) Terhadap Biaya Utang (Study pada Perusahaan Food and Beverages di Bursa Efek Indonesia 2018-2020) Abdullah Musaddad; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 4 No. 1 (2022): Februari
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v4i1.383

Abstract

This study aims to determine the effect of tax avoidance on the cost of debt in food and beverages companies on the IDX for the 2018-2020 period. Using quantitative methods with secondary data in the form of financial statements of food and beverages companies on the IDX for the 2018-2020 period. Sampling used purposive sampling of 14 food and beverages companies on the IDX for the 2018-2020 period. The data is processed using SPSS with the results of the study showing that tax avoidance has no effect on the cost of debt. Keywords: Tax Avoidance ; Cost of Debt
Faktor-Faktor Yang Mempengaruhi Audit Delay (Study pada Perusahaan Food and Beverages di Bursa Efek Indonesia 2018-2020) Yuliana Afifah
JFAS : Journal of Finance and Accounting Studies Vol. 4 No. 1 (2022): Februari
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v4i1.387

Abstract

Public companies are required to publish financial statements in time that has been set by the OJK which is lees than 120 days.  The delay of the company in the publish financial statements to give effect to the good name of the company and the trust investor that can make declining investor confidence to the company. One of the companies that experienced a delay in the publishing of financial statements Food and Beverages Companies on the IDX in 2018-2020. Purpose of the study is determine of the factors that effect audit delay. Data analysis in this study used the logistic regression method.  The results of this study indicate that company size has no effect on audit delay in food and beverages companies on the IDX 2018-2020, leverage does not affect audit delay on food and beverages companies on the IDX 2018-2020, KAP size does not affect audit delay on food companies.  and beverages on the IDX 2018-2020, and the auditor's opinion has an effect on audit delay in food and beverages companies on the IDX 2018-2020.  Keywords: Firm Size; Leverage; KAP Size; Auditor Opinion; Audit Delay
Analisis Penentuan Harga Jual berdasarkan Metode Variable Costing dan Job Order Costing pada IKM Sabda Batik Ecoprint Wiwik Hestiningsih
JFAS : Journal of Finance and Accounting Studies Vol. 4 No. 1 (2022): Februari
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v4i1.389

Abstract

Company would expect the maximum profit for his efforts. The achievement of profit maximally strongly influenced by the calculation of the cost of production, the determination of the selling price, and sales volume of a product appropriately. This study aims to determine the calculation of the cost of production in IKM Sabda Batik Ecoprint Jombang in determining the selling price and the next will be compared with the calculations of the researchers using the method of variable costing and job order costing. Types of research method used is qualitative research with descriptive approach. The information in the qualitative method is obtained by means of observation, interview, and documentation. The results showed that the calculation of cost of production in IKM Sabda Batik Ecoprint Jombang using the method of full costing. The calculation is to obtain a higher yield than the calculation of the cost of production based on the method of variable costing and job order costing. These results are aligned with the determination of the product selling price fabric ecoprint is the selling price per unit based on the method of full costing obtain a result that is higher than the selling price per unit based on the method of variable costing and job order costing. Key words: Selling price; variable costing; Job Order Costing
Pengaruh Kondisi Keuangan, Disclosure, Opini Audit pada Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus pada Perusahaan Wholesale and Retail Trade di BEI Tahun 2019-2020) Ririn Wahyuni; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 4 No. 1 (2022): Februari
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v4i1.390

Abstract

The purpose of this research is to find out the influence of financial conditions, disclosures and audit opinions during the previous year on the Going Concern Audit Opinion in Wholesale and Retail Trade companies listed on the IDX in 2019-2020. The sample technique in this research is using purposive sampling technique and obtained a sample of 66 Wholesale and Retail Trade companies listed on the IDX in 2019-2020. Logistic regression method was used to analyze the data in the study. The results of the study indicate that financial conditions have no effect on going concern audit opinion, this is represented by a significance value of 0.700 which is greater than 0.05. Meanwhile, the disclosure has an impact on the going concern audit opinion with the resulting value being 0.000 less than 0.05, and last year's audit opinion does not affect the going concern audit opinion, because the significance value is 0.290 greater than 0.05.  Keywords: Financial Conditio; Disclosure; Audit Opinion in Previous Year; Audit Opinion Going Concern
Faktor yang Berpengaruh Pada Auditor Switching (Studi Pada BUMN Yang Listing di BEI 2018-2020) Zety Ma'summah
JFAS : Journal of Finance and Accounting Studies Vol. 4 No. 1 (2022): Februari
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v4i1.404

Abstract

This study aims to examine the effect of financial distress, management turnover, KAP size, partial audit opinion on auditor switching. The sample technique used in this study uses purposive sampling and obtained a sample of 48 BUMN companies listed on the IDX in 2018-2020.  Data analysis used logistic regression method.  The test results show that the audit opinion has no effect on auditor switching due to the significance level of 0.466, greater than 5%.  KAP size has no effect on auditor switching because the significance level value is 0.763, which is greater than 5%.  Management changes have no effect on auditor switching due to value.  The significance obtained is 0.941, greater than 5%. Financial distress has no effect on auditor switching because the significance value is 0.243, which is greater than 5%.  Key words: Auditor Switching; Audit Opinion; KAP Size; Management Change;Financial Distress.
Pengaruh Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak (Studi Kasus Sub Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2018) Baiq Fira Damayanti; Meta Ardiana
JFAS : Journal of Finance and Accounting Studies Vol. 4 No. 1 (2022): Februari
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v4i1.494

Abstract

Inflation that occurs in the mining sector is an unusual thing for companies, which causes companies to manipulate financial reports and taxes issued. The management of this sector is not transparent enough so that the potential revenue for the state is not optimal. This is influenced by tax payments Thisstudy aims to examine how the influence offinancial reporting aggressiveness on taxaggressiveness. In this study, data sourced from thefinancial statements of mining companieslisted in the Indonesian StockExchange for the 2017-2018period are used. Thesample used by researchers was 24 companies. The typeof research used isquantitative research with a descriptive statistical approach. Testing the hypothesis used in the study is simple linear regression.The results of this studyindicate that the aggressiveness offinansial reporting has a partial efect on tax aggressiveness Keywords: Descretionary accruel ; Effective tax rate ; tax aggressiveness ; financial reporting aggressiveness

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