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INDONESIA
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Published by Universitas La Tansa Mashiro
ISSN : 23376112     EISSN : 28072804     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 April 2013, sebagai terbitan perdana, berkala ini berganti nama menjadi Jurnal Studia Akuntansi dan Bisnis. Frekuensi terbit yakni tiga kali setahun yaitu bulan April, Agustus, dan Desember. Jurnal Studia Akuntansi dan Bisnis memiliki fokus dan ruang lingkup : Ilmu akuntansi Ilmu manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 114 Documents
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PENGARUH LIKUIDITAS OBLIGASI TERHADAP PERUBAHAN HARGA OBLIGASI KORPORASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Firda Mufidah; Mike Mega Rahayu; Yosa Tidar Priyanto
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.580

Abstract

An investor can invest by choosing one of the securities in the capital market. The capital market in Indonesia has a variety of securities that can be used as investments. The type of alternative securities that can be used as an investment is bonds. This study aims to determine the effect of Bond Liquidity variables on Changes in Corporate Bond Prices of Banking Companies Listed on the Indonesia Stock Exchange. The period used in this study is 3 years, starting from 2016 to 2018. The population used in this study is 43 banking company bonds listed on the Indonesia Stock Exchange for the 2012-2014 period. The sample selection technique uses a purposive sampling method and 10 company bonds are used as samples. The data analysis technique used is simple linear regression and data processing using SPSS v.20. The results of the Bond Liquidity and Bond Price Change results get the calculation of adjusted R2 value of 0.026 x 100% = 2.6% means that the variable Change in Obligation Price can be explained by the independent variable Liquidity of the Bond while the rest (100% - 2.6% = 97 , 4%) is influenced by other factors not examined in this study such as Bond Coupons, Maturity Period, Curret Ratio, Leverage and so forth. Then the results of the statistical test t for the variable Liquidity Bonds have a tcount ttable ie -1.332 2.04841 with a significance level of 0.195 0.05, this means that H0 is accepted and H1 is rejected. So the results of this study are the Bond Liquidity has no effect against Changes in Bond Prices.
PENGARUH NET PROFIT MARGIN (NPM), CURRENT RATIO (CR), DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Siti Mudawanah; Asep Sopiyan
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i1.573

Abstract

Stock prices are a reflection of the company's performance. Basically, investors measure a company's performance in managing its resources to generate profits. To assess the company's performance, investors need to analyze by using several benchmarks, namely the ratio. this study aims to examine the significant effect of the ratio of Net Profit Margin, Current Ratio and Earning Per Share to the price of food and beverage companies on the Indonesia Stock Exchange (IDX) for the period 2012-2017.This research is empirical research, where the data used in this study is secondary data. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in the period of 2012 to 2017, which amounted to 18 companies. the number of samples used in this study as many as 7 companies with the technique of obtaining samples using purposive sampling. The classic assumption test in this study used the normality test, multicollinearity test, heterocedasticity test and autocorrelation. Data analysis using multiple linear analysis, F test (F test), T test (T test) and test coefficient of determination. Data analysis using the help of SPSS20 software.The research results for Net Profit Margin show a significant value of 0.215 which means there is no significant effect on Stock Prices, Current Ratio shows that 0.001 means that there is a significant effect on Stock Prices, Earning Per Share shows a significant value of 0,000 which means a significant effect on Stock Prices. The determination coefficient shows a value of 56,7% while the remaining 43,3% is influenced by other factors. From the results of the F test (F test) obtained results of 0,000, which means that NPM, CR, EPS simultaneously have a significant effect on stock prices. This research is expected to provide useful information in making investment decisions
PENGARUH PENGENDALIAN INTERNAL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN Andri Susilo; Ariani Mulyasari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i1.560

Abstract

This research is titled The Influence of Internal Control And Leadership Style on Employee Performance at PT. Primadelate Starlestari Malingping Branch. The purpose of this study is to find out if there is an influence between Internal Control and Leadership Style on Employee Performance at PT. Primadelate Starlestari Malingping Branch. The population used in this study is PT Employees. Primadelate Starlestari Malingping Branch as many as 51 respondents, where the population is also used as a sample. The phenomena that occur in this study are a decrease in sales, the difference in spare parts stock, and a minus of real stock in the H2 (spare parts) H3 (workshop) divisions.The sample technique used is Saturated Sample. Data collection techniques using observation, literature studies, questionnaires and documentation. Research instrument test using validity and reliability test. The data analysis technique uses a classic assumption test which consists of normality, multicolonierity, autocorrelation, and heteroskedastisity tests.  Data analysis test in the form of multiple regression test, correlation, coefficient of determination. Then test the hypothesis using t test (partial) and F test (simultaneous). Based on the results of the data analysis, it can be concluded that partial internal control and leadership style have a positive and significant effect on employee performance. Then based on the results of the F test simultaneously internal control and leadership style simultasn affect the performance of employees at PT. Primadelate Starlestari Malingping Branch. It is hoped that this research can be used by companies as materials to minimize the risk of identified organizations or companies and improve employee performance.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mike Mega Rahayu; Rini Fatmala
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i2.591

Abstract

This study aims to determine the effect of liquidity and profitability on stock prices in food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. This research uses quantitative methods. The type of data in this study is secondary data. The research population is food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period using the purposive sampling method. Where the samples used were 8 companies from 26 companies so that the total data processed was 32 samples.     This study uses multiple linear regression analysis with the IBM SPSS Statistics 20 program. The results of research on CR and ROE on Stock Prices obtained a t value of 2.681 indicating that the correlation or relationship between the independent variable and the dependent variable is sufficient and (t test) of 2.681 indicates that The stock price is influenced by 26.8% by CR and ROE while the f test is obtained at 3,913 showing that the relationship between the independent variables and the dependent variable is sufficient and (f test) of 3,913 shows that the share price is influenced by 39.1%, the rest is influenced by other factors not researched like ROI. The t test results show that partially CR and ROE have a significant effect on stock prices. Meanwhile, the results of the F test show that CR and ROE simultaneously have a significant effect on share prices in food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period.
PENGARUH FUNGSI AUDIT INTERNAL DAN DEWAN KOMISARIS TERHADAP FEE AUDITOR PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BERSA EFEK INDONESIA Edi Sutanto; Lisa Listiani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.582

Abstract

The company uses the services of a public accountant to evaluate the information that has been presented by management. The basis for determining the auditor fee can be determined from several factors, including the internal audit function and the board of commissioners. This research was conducted to determine the effect of the internal audit function and the board of commissioners on audit fees in banking companies listed on the Indonesia Stock Exchange in 2016-2018. The internal audit function which acts as an evaluator of company performance and the board of commissioners as supervisors in all company activities is expected to be able to increase the audit fees issued by the company.The data used in this study is secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange in the 2016-2018 period which are published on the website www.idx.co.id. This study used a purposive sampling method, in order to obtain a sample of 30 from 10 banking companies. Then the data analysis was carried out which included the classical assumption test, the coefficient of determination, multiple linear regression analysis, the t test, and the F test. Meanwhile, to analyze the data using SPSS version 20 software.From the data obtained, there are several banking companies listed on the Indonesia Stock Exchange in 2016-2018 whose auditor fee data experienced a loss but decreased in the following year. This means that the company has decreased so that it has an impact on auditor fees, thereby reducing auditor fees incurred by the company.Based on the research results, it is known that the internal audit function partially has no effect on audit fees, while the board of commissioners partially affects the audit fees in banking companies listed on the Indonesia Stock Exchange.
PENGARUH NET INTEREST MARGIN (NIM) DAN NET PROFIT MARGIN (NPM) TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Firda Mufidah; Sri Intan Purnama; Eka Hasanudin
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i1.574

Abstract

This study aims to determine the net interest margin and net profit margin to find out stock returns in banking companies listed on the Indonesia Stock Exchange (IDX). The method used in this study is a quantitative research method with a type of correlation study. The population used is all banking companies listed on the Indonesia Stock Exchange (IDX). The sampling method is purvorsive sampling. data collection is obtained through library research and documentation. The data analysis technique used is the classic assumption test which consists of (Normality Test, Multicolonity Test, Autocorrelation Test, Heteroscedasticity Test), Simultaneous Corelation Test, Determination Coefficient Test, and Analysis of Multiple Linear Regression, t Test, and F Test.The results of the SPSS version 20 output indicate that the correlation value obtained at 0.756 indicates a moderate relationship with the acquisition of determination coefficient of 0.571% so that stock returns can be influenced by 0.571% and the remaining 42.9% influenced by other variables. The results of multiple linear regression analysis state Y = -1,439 + 55,174X1 + 17,922X2 meaning that every addition of one net interest margin value can increase stock return by 55.17 and each addition of one net profit margin value can increase the stock return by 17.922. According to the results of the Test t net interest margin obtained that is tcount 5.703 ttable 1.701, it can be concluded that H0 is accepted which means that it can have a significant influence between net interest margin on stock returns. According to the results of the Test t the net profit margin is obtained, namely tcount 1.546 ttable 1.701, it can be concluded that H0 is rejected which means there is no significant effect between the net profit margin on stock returns. F Test results show that Fcount 17.979 Ftable 3.35, it can be concluded that H3 is accepted which means that there is a significant effect between net interest margin and net profit margin on stock returns
KODE ETIK DAN TATA LAKU DALAM MENJAGA EKSISTENSI AKUNTAN (STUDI PADA SAUNG ANGKLUNG UDJO) Susana Dewi; Karsam Karsam; Erfan Erfiansyah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i1.717

Abstract

The industrial revolution 4.0 and Society 5.0 affects all aspects of the order of life, which causes the accounting profession to carry out transformations but still uphold the code of conduct and professionalism. This study aims to determine the ethics in the accounting profession's behavior in carrying out the transformation to the Industrial Revolution 4.0 and the Era of Society 5.0. Methods This research uses a qualitative study approach with an interpretive paradigm. The sample in this study was Saung Angklung Udjo-Bandung, West Java, which was held in early November 2021. The data was obtained by interviewing sources from the PR/Marketing, the Production and Warehouse, and the Art Performance Department. The results showed that the pamali culture in Saung Angklung Udjo as a Sundanese cultural heritage is still very strong, especially in the manufacture of angklung and the selection of raw materials, the behavior in playing the art of angklung to face the socialites of the changes in the era of the industrial revolution 4.0 towards the era of sosiety 5.0, Saung Angklung Udjo must do digital transformation, this is in line with the role of accountants in the pandemic era in order to pass the industrial era 4.0 to welcome the era of society 5.0, it is necessary to transform in various fields but still uphold the code of ethics and professionalism of accountants. By carrying out the transformation, accountants should be able to reduce deviations from the code of conduct by complying with the code of ethics, among others; Professional Responsibility, Public Interest, Integrity, Objectivity, Professional Competence and Due Care, Confidentiality, Professional Conduct and Technical Standards. This study learns more about the transformation of accountants by maintaining a pamali culture or code of ethics, code of conduct and professionalism of accountants in dealing with the socialites of the industrial revolution 4.0 towards the era of society 5.0.
PENGARUH NET PROFIT MARGIN (NPM), RETURN ON ASSET (ROA), DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM Sri Intan Purnama; Intan Sari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.759

Abstract

This research is motivated by the importance of stock prices which is a factor that must be considered by investors in investing because stock prices show the performance of the issuer. This study aims to examine the effect of Net Profit Margin (NPM), Return On Asset (ROA), and Return On Equity (ROE) both partially and simultaneously on stock prices in primary consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. The data used in this study were obtained from secondary data in the form of annual financial report. The population in this study amounted to 105 companies and samples taken using purposive sampling techniquie were 34 companies. The analysis technique used is classical assumption test and hypothesis testing using SPSS v.20. The results of the analysis carried out show that partially Net Profit Margin (NPM) has no significant effect on stock prices, Return On Asset (ROA) has no significant effect on stock prices, Return On Equity (ROE) has a significant effect on stock prices. Meanwhile, simultaneously Net Profit Margin (NPM), Return On Asset (ROA), and Return On Equity (ROE) has a significant effect on stock prices..
PENGARUH CURRENT RATIO, RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 SEKTOR MINING & FINANCE YANG TERDAFTAR DI BURSA EFEK INDONESIA Hanifah Hanifah; M. Roni Saekhu
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i1.693

Abstract

This study is based on investor demand for the company's financial performance. The company's financial performance is used by investors as a measuring tool before they invest and reflects the value of the stock price of a company. The company's financial performance can be seen through financial ratios which include Current Ratio, Return on Equity and Earning Per Share.This study aims to empirically examine the effect of CR, ROE and EPS either simultaneously or partially on stock prices in the LQ45 index companies in the Mining and Finance sector listed on the Indonesia Stock Exchange for the 2016-2020 period.The data used in this study were obtained from secondary data in the form of annual financial statements of LQ45 index companies in the Mining and Finance sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample that meets the criteria is 9 companies using purposive sampling technique with a total data of 45.This study uses multiple linear regression analysis with the tool used is SPSS version 25 software. The results of the analysis show that partially CR has no significant effect on stock prices, ROE has no significant effect on stock prices, EPS has a significant effect on stock prices. Meanwhile, simultaneously Current Ratio (CR), Return On Equity (ROE) and Earning Per Share (EPS) have an influence on stock prices. The practical implication of this research is that it can be used for investors as a guide for investing and for companies as a guide for providing information for potential investors.
PENGARUH STRUKTUR MODAL (DER) DAN PROFITABILITAS (ROA) TERHADAP NILAI PERUSAHAAN (PBV) PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2019 Isman Hapid; Hanifah Hanifah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i1.695

Abstract

The value of the company is the price that will be handed over to the buyer (investor) if the company's shares are sold. The greater the value of the company, the greater the share price. This study aims to examine the effect of Capital Structure and Profitability on Firm Value in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange.The data used is secondary data with documentation method in the form of annual financial reports. The population in this study amounted to 55 food and beverage companies and samples were taken using purposive sampling as many as 11 companies. The analysis technique used is classical assumption test, multiple linear regression, coefficient of determination test and hypothesis testing using SPSS v 25The results of the first study are Capital Structure with a significant value of (0.000 0.05) and tcount ttable (7.673 2.00575) meaning that Capital Structure has a significant influence on Firm Value, then Profitability shows a significant value of (0.000 0.05) and tcount ttable (6,894 2,00575) means that profitability has a significant effect on firm value. The coefficient of determination shows a value of 70.4% while the remaining 29.6% is influenced by other factors. The results of the F test show a simultaneous significance value of 0.000 0.05 and fcount ftable (61.750 3.18) meaning that Capital Structure and Profitability simultaneously have a significant effect on Firm Value.

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