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Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : 26232596     EISSN : 26232596     DOI : https://doi.org/10.30596/jakk.v3i1.5700
Core Subject : Economy,
Economics, Econometrics & Finance
JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, akuntansi manajemen, akuntansi syariah, akuntansi sektor publik, audit, sistem informasi akuntansi, dan akuntansi perpajakan.
Arjuna Subject : Umum - Umum
Articles 186 Documents
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Analisis Pengaruh Islamicity Performance Index Terhadap Profitabilitas Dengan Intellectual Capital Sebagai Variabel Moderasi Murtadho Kesuma; Nafis Irkhami
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6727

Abstract

This study aims to determine the effect of the Islamicity Performance Index on Profitability with Intellectual Capital as a Moderation Variable in Islamic Commercial Banks for the 2015-2019 Period. This type of research is quantitative research using Moderate Regression Analysis (MRA) as data analysis and using secondary data in the form of panel data. The data  hat has been obtained is then processed using the E-views 9 application tool. Based on the results of this study it shows that partially the Profit Sharing Ratio (PSR) variable has a positive and insignificant effect on profitability, Zakat Performance Ratio (ZPR) has a negative and insignificant effect on profitability. Directors Employees Welfare Ratio (DEWR) has a positive and significant effect on profitability, while Islamic Income vs Non-Islamic Income Ratio (IIcR) has no significant negative effect on profitability. Intellctual Capital is able to moderate the effect of Zakat Performance Ratio (ZPR) but unable to moderate the effect of Profit Sharing Ratio (PSR), Directors Employees Welfare Ratio (DEWR), and Islamic Income vs Non-Islamic Income Ratio (IIcR) on profitability.
Pengaruh Tingkat Solvabilitas Dan Profitabilitas Terhadap Audit Delay Pada Perusahaan Dagang Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 Arnida Wahyuni Lubis; Ikhsan Abdullah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6877

Abstract

Penelitian ini ingin mengtahui seberapa besarnya tingkat Solvabilitas dan Profitabilitas dapat berpengaruh terhadap Audit Delay pada perusaaan Dagang di BEI. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif yakni penelitian yang berupaya untuk mengkaji dan menjelaskan bagaimana suatu variabel independen mempengaruhi variabel dependen. Populasi dan sampel dalam penelitian ini perusahaan Dagang berjumlah 47 perusahaan tetapi ada 34 perusahaan yang terdaftar sejak tahun 2015 - 2019 tidak menerbitkan laporan keuangan. Terdapat 6 perusahaan mengalami kerugian dan tdk menggunakan mata uang rupiah dengan menggunakan laporan keuangan tahunan. periode 5 tahun pengamatan dari tahun 2015-2019, sehingga total sampel sebanyak 35 pengamatan pengumpulan data pada penelitian ini yaitu dengan menggunakan data dokumentasi dengan jenis dan sumber data kuantitatif yang di peroleh dari www.idx.co.id. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda Berdasarkan hasil pengujian menunjukan bahwa Tingkat Sovabilitas berpengaruh terhadap Audit, sedangkan Profitabilitas tidak berpengaruh terhadap Audit Delay. Tetapi secara simultan Tingkat Sovabilitas dan Profitabilitas tidak berpengaruh terhadap Audit Delay
Analisis Perilaku Belajar Dan Minat Belajar Terhadap Pemahaman Akuntansi Dengan Kecerdasan Intelektual Sebagai Variabel Intervening (Studi Pada Mahasiswa S1 Akuntansi Periode 2017 – 2018 UPN “Veteran” Jawa Timur) Muhamad Fadel Ardiansyah; Endah Susilowati
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6908

Abstract

Higher education institutions are required to not only produce graduates who have mastered abilities in the academic field, but also have technical analytical skills in the field of humanistic skills and professional skills so that they have added value in competing in the world of work. The problem that arises in this research is the understanding of accounting that changes or fluctuates in the Accounting Students of UPN "Veteran" East Java during the period 2017 - 2018. The type of research used is the type of research using quantitative approaches. The results of this study indicate that learning behavior has a significant effect on understanding accounting, learning interest has a significant effect on accounting understanding, learning behavior has a significant effect on intellectual intelligence, learning interest has a significant effect on intellectual intelligence, intellectual intelligence has a significant effect on accounting understanding, learning behavior has no effect. on understanding of accounting through intellectual intelligence, and interest in learning has a significant effect on understanding of accounting through intellectual intelligence.
Pengaruh Return On Equity Ratio, Current Ratio, Dan Dividend Yield Terhadap Harga Saham Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Fina Nur Aulia Saragih; Ermalina Ermalina
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6761

Abstract

This study aims to examine the analysis of the effect of Return On Equity Ratio (ROE), Current ratio, and Dividend yield on Company Stock Prices in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange (IDX). The sample selection in this study using purposive sampling method and obtained 12 companies that match the criteria. The research data was obtained from the Indonesia Stock Exchange. The results of this study are the adjusted R-Square value of 44.1%. Partially it shows that the Return on Equity Ratio (ROE) and Dividend yield variables have a positive influence on stock prices, while the Current ratio variable also has an influence on stock prices, but not partially. Then, the variables Return on Equity Ratio (ROE), Current ratio, and Dividend yield have a joint or simultaneous effect on stock prices.
Determinan Return On Assets Pada Perusahaan Sektor Industri Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Muhammad Basri
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.8025

Abstract

The purpose of this study was to determine and analyze the Determinants of Return On Assets either partially or simultaneously in the Plantation Industry Companies Listed on the Indonesia Stock Exchange. The approach used in this study is an associative approach. The population in this study were all plantation companies listed on the Indonesia Stock Exchange, while the samples that met the criteria for sampling were observed for five years and as many as eight plantation companies were listed on the Indonesia Stock Exchange. Data collection techniques in this study using documentation techniques. The data analysis technique in this study uses the Classical Assumption Test, Multiple Regression, Hypothesis Testing (t Test and F Test), and Coefficient of Determination. The results of this study prove that partially there is no effect of Current Ratio on Return On Assets, There is a negative and significant influence of Debt to Assets Ratio on Return On Assets, there is no effect of cash turnover on Return On Assets, and Simultaneously there is a positive and significant influence on Current Ratio, Debt to Assets Ratio and Cash Turnover to Return On Assets in plantation companies listed on the Indonesia Stock Exchange.
Struktur modal sebagai intervening faktor Pada determinan harga saham perusahaan Sektor otomotif di bursa efek indonesia Maryam Monika Rangkuti
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.8167

Abstract

This study aims to determine how the role of capital structure as an intervening factor on the effect of profitability on the stock prices of automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This study uses an associative approach. Data collection techniques in this study using documentation techniques. The data analysis technique in this research is using path analysis. The results of this study indicate that Profitability (Return On Equity) has no significant effect on Capital Structure (Debt To Equtity Ratio), Profitability (Return On Equity) has a significant and positive effect on Stock Prices, Capital Structure (Debt To Equtity Ratio) has no significant effect on Stock Prices. , and Profitability (Return On Equity) directly affects Stock Prices and Capital Structure (Debt To Equtity Ratio) is not an intervening variable in automotive sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period.
Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Kebijakan Dividen Terhadap Nilai Perusahaan Hikmah Etikasari; Eny Maryanti
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.7687

Abstract

This study aims to determine whether company size, profitability ratio, solvency ratio, and dividend policy on firm value in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The period of this research is 2016-2019. The research population includes all food and beverage sub-sector consumer goods companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2019 period. The sampling technique used was purposive sampling technique. The research population data were 112 companies, and obtained a sample of 40 companies. The data analysis method used is the classical assumption test, multiple linear regression, hypothesis testing, and the coefficient of determination (R2) with the help of the SPSS (Statistical Package for the Social Sciences) program version 25. The results of this study indicate: company size has a positive and significant effect on firm value, the profitability ratio proxied by ROI (Return on Investment) has a positive and significant effect on firm value, the solvency ratio proxied by DAR (Debt to Total Assets) has a positive and significant effect. on firm value, and dividend policy as measured by DYD (Dividend Yield) has a negative and significant effect on firm value.
Pengaruh ROA, ROE , CR Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Yolanda Nova Nur Frabella; Eny Maryanti
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.7688

Abstract

The purpose of this study is to examine the effect of ROA, ROE and CR on firm value with GCG immoderation. This study uses a quantitative approach. Sampling is ii purposive sampling. the initial population of 81 companies after passing the criteria stage, the remaining 51 companies were used in this study. The data analysis technique used is the Outer Model to test the validity and reliability of the data and the Inner Model to test the hypothesis using the SmartPLS version 3.0 program. The results of this study indicate that: 1) Good Corporate Governance cannot moderate the relationship between4redcx ROA and firm values as evidenced by a p-value of 0.52 and a t-statistic value of 1.944, 2) Good Corporate Governance does not can moderate the relationship between ROE and firm value as evidenced by a p-value of 0.120 and a t-statistic value of 1.556, 3) Good Corporate Governance cannot moderate the relationship between CR and firm values as evidenced by a p-value of 0.314 and the t-statistic value is 1.009
Faktor yang Mempengaruhi Tingkat Likuiditas Studi pada Perusahaan Pertambangan Batubara Di Bursa Efek Indonesia Muhammad Basri
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.8166

Abstract

Based on research conducted on coal mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period, it can be concluded that operating activity cash flow partially has a significant effect on the Current Ratio. Based on research conducted on coal mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period, it can be concluded that the Net Profit Margin partially has no significant effect on the Current Ratio. Based on research conducted on coal mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period, it can be concluded that Operating Activity Cash Flow and Net Profit Margin simultaneously have a significant effect on the Current Ratio. The value of Adjusted R Square (R2) or the coefficient of determination is 0.487. This figure identifies that the current ratio (variable dividends) can be explained by operating cash flow and net profit margin of 48.7%, while the remaining 51.3% is explained by other reasons not examined in this study.
Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Pengungkapan Islamic Social Reporting Dengan Ukuran Perusahaan Sebagai Varaibel Moderating Pada Bank Umum Syariah 2016-2020 Ismi Nurjanah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.7177

Abstract

The purpose of this study was to determine the Effect of Profitability, Leverage, Institutional Ownership and Managerial Ownership on Islamic Social Reporting (ISR) with Company Size as Moderating Variable in Islamic Commercial Banks for the 2016-2020 Period. This type of research is quantitative with moderating regression analysis used in the data. The total population in this study were 14 Islamic Commercial Banks. Purposive sampling technique was used in sampling, the sample in this study amounted to 12 Islamic Commercial Banks with secondary data. The test of this research is statistical test through t test, f test, r2, regression test and MRA test. The t-statistic test of this study resulted in the Profitability variable having a significant positive effect on ISR Disclosure, the Leverage variable having an insignificant negative effect on the ISR disclosure, the Institutional Ownership variable having a significant positive effect on the ISR Disclosure, the Managerial Ownership variable having an insignificant negative effect on the ISR Disclosure, while the MRA results only shows that the Firm Size variable is only able to moderate the effect of Institutional Ownership on ISR Disclosures, the Company Size variable is not able to influence the Profitability, Leverage, and Managerial Ownership variables on ISR Disclosure. 

Page 5 of 19 | Total Record : 186

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