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Accounting and Business Journal
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Published by Universitas Pembangunan Panca Budi Medan
ISSN : -     EISSN : 27464431     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the area of accounting Behavioural Accounting Financial Accounting Management Accounting Auditing Behavioral Finance Islamic finance Sharia Accounting Accounting Information System Tax of Accounting Business and Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 101 Documents
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The Effect of Financial Ratios on Stock Prices In Food and Beverage Companies on IDX Siregar, Oktarini Khamilah; Doriawaty, Rini
Accounting and Business Journal Vol 3 No 2 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i2.4014

Abstract

This study aims to prove the effect of Return On Equity (ROE), Dividend Payout Ratio (DPR) and Earning Per Share (EPS) on Share Prices on Food and Beverage Companies listed on the Indonesia Stock Exchange (BEI) from 2014-2018. In this study the method used is panel data regression, using the Chow Test and Hausman Test and the Fixed Effect model which is the best to use in this study. The results showed that Return On Equity (X1) had a positive and partially significant effect on Stock Prices (Y), Dividend Payout Ratio (X2) variables did not have a partially significant positive effect on Stock Prices (Y), and Earning Per Share (X3) variables a negative and significant effect partially on Stock Prices (Y). Share prices reflect the value of a company, if the company achieves good performance, then the company's shares will be much in demand by investors. The good achievements of the company can be seen from the financial statements that describe the company's financial performance.
The Effect of Leverage, Return on Asset (roa), and Company Size on Company Value with Good Corporate Governance as Moderating Variables (study on Manufacturing Companies) Listiorini, Listiorini; Putri, Rani Andira
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4053

Abstract

This research was conducted with the aim to determine the effect of firm leverage, return on asset and firm size on firm value with good corporate governance as a moderating variable. This type of research is quantitative research with causality approach. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. Sampling technique using purposive sampling method with a sample of 55 companies with 5 years observasion so that the total sample of 275. The method of analysis of this study uses multiple linear regression and moderation regression analysis. The results of this research indicates that leverage significantly influence firm value and return on asset, while firm size do not significantly influence firm value, and good corporate governance does not moderated the relationship of leverage, return on asset and firm size to firm value in manufacturing companies listed in Indonesia Stock Exhange in year of 2015-2019.
The Effectiveness Of Regional Tax Revenue And Regional Retribution On Original Income Of The City Of Medan Lores, Linda; Purnama Sari, Warsani; Utami, Tasya; Siregar, Retnawati; Laili, Isnainiah
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4012

Abstract

This study aims to determine the effect of the effectiveness of local tax revenues and levies on local revenue in the city of Medan. The variables used in this study are the effectiveness of local tax revenues and the effectiveness of local retribution receipt local revenue. The type of research used is associative. The number of samples is 36 months during the period 2016-2018, with the sampling technique using a purposive sampling method. The type of data used in this research is quantitative data. The data source used in this research is secondary data. The data analysis technique used in this research is descriptive analysis and multiple linear regression analysis then hypothesis testing using the SPSS version 21. The results show that partially the Effectiveness of Regional Tax Revenue has a positive effect on Regional Original Income, the Effectiveness of R Revenue. Regional fees have a positive effect on Regional Original Income. Regional taxes and regional level related to regional development.
THE IMPLEMENTATION OF E-FILING SYSTEM EFFECTS ON TAXPAYER COMPLIANCE IN SUBMITTING ANNUAL SPT AT DGT REGIONAL OFFICES, NORTH SUMATRA I Sari, Ayu Kurnia; Sahputra, Hendra; Aulia, Aulia
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4065

Abstract

The level of taxpayer compliance is still low in submitting the Annual SPT. There are still many taxpayers who have not implemented or utilized the use of the e-filing system. The formulation of the problem is whether the application of the E-filing system has an effect on taxpayer compliance in submitting annual tax returns at the North Sumatra DGT Regional Office. The results of this study are based on simple linear regression analysis, the variable of the application of the e-filing system has a positive and significant effect on taxpayer compliance in submitting the Annual Income Tax Return in the Regional Tax Office of North Sumatra I. This can be proven by the Adjusted R Square value obtained by 0.869, which means that the effect of implementing the e-filing system on taxpayer compliance is 86.90%. The remaining 13.1% is influenced by other factors other than the factors used in this study. based on the results of the t test, the significance value of the hypothesis is smaller than the level of significance, namely 0.000 < 0.05. This means that the implementation of the e-filing system has a significant effect on taxpayer compliance in the North Sumatra Regional Tax Office I.
THE INFLUENCE OF INVESTMENT OPPORTUNITY SET AND MECHANISME OF CORPORATE GOVERNANCE TOWARDS QUALITY OF PROFIT Sunarti, Sri; Alfie, Atieq Amjadallah; Astuti, Ernawati Budi
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4057

Abstract

This study aims to analyze the effect of investment opportunity set, and corporate Gavernance mechanism on earnings quality. This study uses a sample of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2016 to 2019. The number of companies sampled in this study are 53 companies with 4 years of observation. Based on the purposive sampling method, the total sample of this study was 173 financial and annual reports. The data collection method used is secondary data, obtained from www.idx.co.id and the data analysis used is multiple linear regression analysis which is processed using SPSS 20. Multiple linear analysis includes classical assumption test, hypothesis testing and coefficient of determination. Based on the analysis results show that the investment opportunity set has a significant positive effect on earnings quality, the audit committee has a significantly positive effect on earnings quality, independent commissioners have a significantly negative effect on earnings quality, institutional ownership has no significant positive effect on earnings quality, managerial ownership has no significant negative effect on earnings quality. earnings quality and investment opportunity set and corporate governance mechanism have a significant effect on earnings quality.
Improving The Quality Of Service Through The Role Of Tax Volunteers razif, Razif; Putri Rais, Rany Gesta; Indrayani, Indrayani
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.3878

Abstract

The state currently adopts tax collection is the Self Assessment System. Where in this system, calculating, submitting, and paying taxes is done by self. This system is done to provide confidence in depositing taxes owed based on tax laws and regulations. Society in modern times has a very rapid lifestyle change. Likewise, in doing everything he wants a relatively fast and practical process, including the fulfillment of his tax obligations, namely paying taxes and reporting SPT. This study aims to analyze the perception of individual taxpayers in filling out the SPT and the motivation of individual taxpayers towards the services provided by tax volunteers to assist in filling out the annual SPT. The research was conducted by using a questionnaire survey of individual taxpayers in Lhokseumawe city. The data in this study were collected by distributing questionnaires to 100 samples of individual taxpayers. The hypothesis testing technique used is quantitative analysis. The measuring instrument in this study was tested using validity tests, reliability tests, and normality tests. The results of this study Motivation factors have a positive and significant effect on the quality of service tax volunteers. Perception factors have no effect and are not significant on the quality of service tax volunteers. Tax Volunteer Service Quality Factors on the CSQ-8 instrument are mostly in the very satisfied.
MARKET REACTION ANALYSIS BEFORE AND AFTER THE ANNOUNCEMENT OF THE DIVIDEND (EMPIRE STUDY ON GO PUBLIC COMPANIES) Affandi, Muhammad Rispan; Amalia, Tengku Putri
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4328

Abstract

The purpose of this study is to prove whether there are differences in the volume of stock trading in the period and whether there are differences in abnormal returns before and after the announcement of cash dividends in Property and Real Estate companies on the Indonesia Stock Exchange. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange as many as 360 companies with years of observation 201 1 to 201 6 . The sample was selected using purposive sampling method . The data was processed using the panel data regression statistical test method. The results of this study prove that the announcement of cash dividends does not cause stock trading volume to change after the announcement of dividends and there is no difference in the average abnormal return in the period before and after the announcement of cash dividends in Property and Real Estate companies on the Indonesia Stock Exchange .
Determinants of Finance Performance of State-Owned Enterprises (BUMN) Banking Using Data Panel Regression Mulyani, Mulyani; Fitriani, Yasinta
Accounting and Business Journal Vol 4 No 2 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i2.4398

Abstract

The purpose of this study was to determine whether there is an effect of Capital Adequacy Ratio (CAR), Net Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Expenses and Operating Income (BOPO) on the profitability of state -owned banking companies listed on the IDX. simultaneously and partially. The sample in this study were 7 banking companies listed on the IDX whose financial statement data were listed on the Indonesia Stock Exchange for the 2015- 2020 period. Data analysis using Panel Data Regression Test, hypothesis testing using the coefficient of determination (R2), simultaneous test (F test) and partial test (t test) with data processing using the Eviews 6 program. The results show that from the coefficient of determination test (R2) obtained by 0.0587 or 5.87% shows that the variables CAR, NPF, FDR and BOPO are able to explain their existence to the Net Profit Margin (NPM) variable on profitability while the remaining 94.13% is explained by other variables not examined. In addition, the simultaneous test of the CAR, NPF, FDR and BOPO variables together has no effect on the level of profitability. Partially, the Capital Adequacy Ratio variable has a positive but not significant effect on profitability. Net Performing Financing has a positive but not significant effect on profitability. Financing to Deposit Ratio has a positive but not significant effect on profitability and Operating Expenses and Operating Income have a positive but not significant effect on profitability in banking companies listed on the IDX
QUALITY OF SERVICE AND PRODUCT QUALITY ON CONSUMER SATISFACTION OF TUPPERWARE USERS IN MEDAN Kalsum, Eka Umi
Accounting and Business Journal Vol 4 No 2 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i2.4399

Abstract

This study describes the quality of service and product quality on consumer satisfaction of Tupperware users in Medan. The theory used in this study includes the theory of service quality, product quality, and customer satisfaction. The population in this study is the general public who use Tupperware in Medan as many as 80 people. The data analysis model used is multiple linear regression analysis. The research method uses a descriptive quantitative approach that is supported by a survey, and is explanatory. The results of the study by testing the t-test hypothesis showed that service quality had a positive and significant effect on consumer satisfaction of Tupperware users in Medan. Product quality has a positive and significant effect on consumer satisfaction for Tupperware users in Medan. The results of the F test indicate that service quality and product quality have a positive and significant effect on consumer satisfaction for Tupperware users in Medan. The value of the coefficient of determination (R2 ) of service quality and product quality is able to explain the consumer satisfaction variable of 79.9 % and the remaining 20.1% is influenced by other variables not examined in this study such as price, promotion distribution, and so on.
The Influence Of Independence, Organizational Commitment, And Organizational Culture On Auditor Performance Zuraidah, Ida; Ladewi, Yuhanis; Putri, Nensi Anisa
Accounting and Business Journal Vol 4 No 2 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i2.4456

Abstract

This study aims to determine and analyze the effect of Independence, Organizational Commitment, and Organizational Culture on Auditor Performance. The type of research used in this research is descriptive and associative research. The location of the research was carried out at the Sumsel Babel Bank. The population in this study were 76 auditors at Bank Sumsel Babel 1, 28 branch offices. The sample used in this study is a saturated sample and the number of samples obtained is 40 auditors. The data used is primary data. The data collection method in this study was a questionnaire. The data testing method used in this research is validity test and reliability test. The analytical technique used in this study is descriptive statistical analysis and inferential statistical analysis, inferential statistical analysis in this study is the classical assumption test (data normality, multicollinearity, heteroscedasticity), multiple linear analysis, coefficient of determination and hypothesis design (t test). The data analysis technique in this study used statistical program for social science (SPSS) version 25. The results showed that the data test showed that the results of the data tested in the form of a questionnaire were all valid and reliable. The analysis technique produced is descriptive statistics per variable which shows a very high dominant value, while the statistics per indicator shows that the dominant value is very high and inferential statistics, namely the classical assumption test, shows that the normality test is normally distributed, does not occur multicollinearity and does not occur heteroscedasticity, while the analysis multiple linear shows that the variables of independence, organizational commitment and organizational culture are considered constant, the auditor's performance will increase. The results of this study can be concluded that independence has an effect on auditor performance, organizational culture has an effect on auditor performance, while organizational commitment has no effect on auditor performance.

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