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Jurnal Ilmiah ASET
Published by Sekolah Tinggi Ilmu Ekonomi Widya Manggala
ISSN : 1693928X     EISSN : 26859629     DOI : https://doi.org/10.37470
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Aset terbit sejak 1999 merupakan jurnal ekonomi yang menyajikan artikel hasil penelitian empiris terkini yang mencakup manajemen, akuntansi, dan studi pembangunan. Setiap naskah yang dikirimkan ke editorial Jurnal Ilmiah Aset akan ditelaah oleh mitra bestari yang relevan secara double blind review. Jurnal Ilmiah Aset terbit 2 kali dalam setahun pada bulan Maret dan September
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 403 Documents
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Pengaruh Atribut Perusahaan terhadap Pengungkapan Sustainability Report Putri, Anggie Wiyan; Marsono, Marsono
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.246

Abstract

This research aims to examine the influence of profitability, firm age, firm size, industrial type, and audit committee on the disclosure of sustainability reports. The data used is secondary data obtained from annual reports and sustainability report LQ45 companies listed on the Indonesian Stock Exchange (IDX) during 2020 - 2023. The sample selection method used was purposive. The data analysis technique used is multiple linear regression test. The results showed that profitability, firm size, and industrial type have a positive and significant influence on the disclosure of sustainability reports. The audit committee variable has a negative influence on the disclosure of sustainability reports. The firm age variable does not affect the disclosure of sustainability reports.
Analisis Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit dan Kualitas Audit terhadap Penghindaran Pajak Fitriani, Fatma Awalia; Widaryanti, Widaryanti
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.247

Abstract

This study aims to analyze the influence of managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality on tax avoidance. The independent variables used in this research are managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality, while the dependent variable is tax avoidance.This research utilizes secondary data obtained from annual reports. The population consists of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique employed is purposive sampling, with a total sample size of 108 (3 years x 36 companies = 108). Data analysis methods include classical assumption tests, t-tests, and simultaneous tests, with the assistance of the SPSS program.The results of this study indicate that managerial ownership has a positive effect on tax avoidance. Meanwhile, institutional ownership, independent board of commissioners, audit committee, and audit quality have a negative effect on tax avoidance. The results also show that managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality collectively influence tax avoidance.
Pengaruh Struktur Modal, Likuiditas, Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan Melati, Freshilia Kusuma; Bodroastuti, Tri; Ginanjar, Retno
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.248

Abstract

This study aims to determine the influence of Capital Structure, Liquidity, Company Size and Profitability on Company Value. The population in this research is food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling method used in this research was a purposive sampling method and a sample of 10 companies was obtained. The data used in this research was obtained from the annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange for 2018-2022. The data analysis method in this research is Multiple Linear Regression analysis. The results of the research showed that simultaneously the variables Capital Structure, Liquidity, Company Size and Profitability had a significant effect on Company Value, partially Capital Structure and Company Size have a positive effect on Company Value while Liquidity and Profitability have a negative effect on Company Value.
Analisis Pengaruh Penerapan Green Accounting, Kepemilikan Saham Publik, dan Ukuran Perusahaan terhadap Kinerja Keuangan Hascaryo, Gabriella Putri; Widaryanti, Widaryanti
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.249

Abstract

This study aims to analyze and test the influence of green accounting, public share ownership, and company size on financial performance. The independent variables used in this study are green accounting, public share ownership, and company size. The dependent variable in this study is financial performance. This research is a research with a quantitative method with a type of data, namely secondary data obtained from the IDX. The population used is food and beverage companies listed on the IDX for the 2019-2022 period. The selection of samples in this study using the purposive sampling method produced 108 samples, with the number of outliers as many as 5 samples so that the final results of 103 samples were obtained. The analysis technique used is multiple linear regression analysis. The results of this study show that the application of green accounting has no effect on financial performance, public share ownership has no effect on financial performance, and company size has a significant negative effect on financial performance, and the application of green accounting, public share ownership, and company size simultaneously have a positive and significant effect on financial performance.
Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Daerah Saputro, Herbangun Giri; Aditya, Elma Muncar; Indarti, Iin
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.250

Abstract

The purpose of this study was to determine the influence of human resource competence and the influence of the regional financial accounting system (SAKD) on the quality of regional government financial reports at the Genuk District Office, Semarang. This study uses a comparative causal research design using survey methodology. The data in this study are quantitative, consisting of numeric values. The sample used in this study were 42 employees of the finance department at the Genuk District Office, Semarang. The results of data processing using SPSS 26 can be concluded that it was found that human resource competence has a significant positive effect on the quality of regional financial reports in Genuk District, Semarang City, the application of the regional financial accounting system does not affect the quality of regional financial reports in Genuk District, Semarang City, and human resource competence and the application of the regional financial accounting system simultaneously have a significant effect on the quality of regional financial reports.
Pengaruh Profitabilitas, Struktur Modal, Efektivitas Pemasaran terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sub Sektor Food and Beverages yang terdaftar di Bursa Efek Indonesia Periode 2020-2022 Vania, Salma Ezar
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.251

Abstract

This study aims to prove the influence of profitability, capital structure and marketing effectiveness on the financial performance of manufacturing companies in the food and beverages sub-sector listed on the Indonesia Stock Exchange for the 2020-2022 period. This study uses dependent variables of financial performance, while the independent variables are profitability, capital structure, and marketing effectiveness. The population used is 17 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2020-2022 period. The data collection technique in the study was carried out using the purposive sampling method. The research sample amounted to 11 companies with a total of 33 observations. The data analysis technique used is the multiple linear regression analysis technique. Based on the results of hypothesis testing, it shows that profitability has a positive effect on financial performance. The capital structure has a negative effect is not significant. Marketing effectiveness has a positive effect on financial performance.
Pengaruh Kualitas Produk dan Harga terhadap Keputusan Pembelian di DimDimSum Tlogorejo Semarang Agitta, Stevanie Rabella; Rustian, Lita Apriani; Setiawan, Freddy Aldo
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.252

Abstract

The purpose of this study was to determine the effect of product quality and price on purchasing decisions of food products at DimDimSum Tlogorejo Semarang. This study used a sample of 100 people. The analysis data technique that used is multiple linear regression analysis regression analysis. The results of this study shows that there is a positive and significant effect of variable product quality (X1) and variable price (X2) on purchasing decision (Y). The influence of product quality (X1) and price (X2) on purchasing decisions (Y) is 52.1%, while the remaining 47.9% is influenced by other variables not examined in this study.
Determinan Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Kota Semarang) Nugroho, Tito Garin; Sinarasri, Andwiani; Kristiana, Ida
Jurnal Ilmiah Aset Vol. 26 No. 1 (2024): Jurnal ASET Volume 26 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.1.229

Abstract

This study aims to examine the effect of independence, accountability, audit complexity and auditors work experience on audit quality. This study uses a quantitative approach. The population in this study is a Public Accounting Firm in Semarang City. The sample of this research is 65 respondents. Data analysis used multiple linear regression and hypothesis testing using SPSS 25 program. The results showed that the independence variable and auditors work experience had no effect on audit quality, accountability and audit complexity variables had a positive effect on audit quality. Meanwhile, the variables of independence, accountability, audit complexity and auditors work experience simultaneously affect audit quality
Meningkatkan Green brand equity Melalui Green satisfaction dan Customer engagement pada Tamu Hotel di Indonesia Rini, Gilang Puspita
Jurnal Ilmiah Aset Vol. 26 No. 1 (2024): Jurnal ASET Volume 26 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.1.230

Abstract

Customer awareness regarding environmental damage is increasing. For this reason, this research discusses how to increase green brand equity in green hotels in Indonesia. The aim of this research is to examine the role of green satisfaction and customer engagement in increasing green brand equity by developing a theoretical research framework. A total of 156 respondents were collected, and after carrying out multiple linear regression analyses, it can be seen that the antecedent of green brand equity is customer engagement. Meanwhile, another variable in this research which was also studied, namely green satisfaction, apparently had no effect on the rise and fall of green brand equity in green hotels. This study contributes to future research on green hotels and other research that pays attention to environmental conservation.
Pengaruh Literasi Keuangan, Herding Behaviour, dan Financial Technology Terhadap Keputusan Investasi Hariyanto, Bagas; Graciafernandy, Maria Agustine
Jurnal Ilmiah Aset Vol. 26 No. 1 (2024): Jurnal ASET Volume 26 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.1.231

Abstract

The development of science and technology from time to time is very fast which requires individuals to be more able to follow developments to improve investment decisions on the Semarang University campus environment. The aim of this research is to analyze the influence of financial literacy, herding behavior and financial technology on investment decisions on the Semarang University campus environment. This research uses a random sampling method. The sample used in this research was 97 respondents from individuals on the Semarang University campus. Data analysis in this research used the SPSS version 25 program. Tests carried out included validity tests by comparing calculated r with r tables, reliability tests using Cronbach Alpha, classical assumption tests which included normality tests, multicollinearity tests, heteroscedasticity tests. Multiple analysis tests are used to test how much influence the independent variable has on the dependent variable and prove the research hypothesis, and also test the hypothesis with the t test, and test the coefficient of determination (R2). The results of this research provide the implication that financial literacy, herding behavior and financial technology are factors that need to be considered to improve individual investment decisions on the Semarang University campus environment.

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