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ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2722841X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10. Entrepreneurship, 11. E-Business, 12. Business Management, 13. Capital Market, 14. Risk Management, 15. Syariah banking, 16. Economics of Sharia, 17. Islamic Capital Market, 18. Financial accounting, 19. Managerial accounting, 20. Behavioral accounting, 21. Tax accounting, 22. Public Sector Accounting, and 23. Syariah accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 238 Documents
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Pengaruh Karakteristik Perusahaan Dan Komite Audit dalam Pemilihan Kantor Akuntan Publik: Pemilihan Kantor Akuntan Publik Stefani Lily Indarto
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i2.1048

Abstract

Companies have several important considerations when determining which public accounting firm (KAP) will audit their financial statements. The company definitely wants to ensure that the KAP chosen has a good reputation and is credible, thus providing confidence that the audit will be carried out with professionalism and integrity. With the experience and expertise of the KAP, it is expected that the KAP will have an in-depth understanding of industry conditions and applicable accounting requirements, and can provide added value in auditing financial statements. This study aims to determine the factors that influence the company in the selection of KAP Big Four and Non Big Four. The population used in this research is all companies going public on the IDX in 2020-2022. The sample selection was carried out using purposive sampling, and 2,040 data were collected. By using multiple logistic regression, the results show that total assets turnover, company complexity, and the diversity of audit committee members affect the likelihood of a company choosing the Big Four KAP. On the other hand, the company's growth has no effect on the possibility that the company will choose the Big Four KAP.
Pengaruh Service Quality, Product Quality, dan Iklan Terhadap Nasabah BNI Badriatin, Tine; Wursan; Kurniawan; Sani, Ageng Asmara
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i2.1208

Abstract

Customer satisfaction is the ultimate goal of a service process carried out by both government and private agencies. This research originates from the existence of various problems in the field which indicate that customer satisfaction is still not optimal. This is indicated by the amount of funds collected when viewed from the debit balance, which has fluctuated. This shows that the level of satisfaction has also fluctuated. Factors that influence customer satisfaction, including service quality, product quality and advertising. The purpose of this study was to determine and describe the effect of service quality, product quality and the effect of advertising on customer satisfaction at BNI Tasikmalaya Branch. The research was conducted using a quantitative descriptive method, namely by making a systematic, factual and accurate description of facts or the nature of objects and interpreting the relationship between the phenomena investigated. The total population is 113 while the sample is 50 using the slovin technique. The tool for collecting data is a questionnaire and the data analysis that is sought is correlation, determination. T test and F test. The conclusion shows that simultaneously service quality, product quality, advertising. has an effect on customer satisfaction, and partially service quality has an effect on customer satisfaction, product quality has an effect on customer satisfaction, and advertising has an effect on customer satisfaction. Each influence is declared significant. Based on correlation calculations, it is known that the correlation obtained from service quality, product quality and advertising on customer satisfaction is 80.9%. This shows that service quality, product quality and advertising have a strong influence on customer satisfaction.
Pengaruh Pengalaman Auditor Terhadap Kualitas Audit Di KAP Arnita, Vina; Diana, Yana; Andini Puspita Sari
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i2.1289

Abstract

Companies have several important considerations when determining which public accounting firm (KAP) will audit their financial statements. The company definitely wants to ensure that the KAP chosen has a good reputation and is credible, thus providing confidence that the audit will be carried out with professionalism and integrity. With the experience and expertise of the KAP, it is expected that the KAP will have an in-depth understanding of industry conditions and applicable accounting requirements, and can provide added value in auditing financial statements. This study aims to determine the factors that influence the company in the selection of KAP Big Four and Non Big Four. The population used in this research is all companies going public on the IDX in 2020-2022. The sample selection was carried out using purposive sampling, and 2,040 data were collected. By using multiple logistic regression, the results show that total assets turnover, company complexity, and the diversity of audit committee members affect the likelihood of a company choosing the Big Four KAP. On the other hand, the company's growth has no effect on the possibility that the company will choose the Big Four KAP.
Pengaruh Kualitas Audit, Audit Tenure, dan Debt Default Terhadap Opini Audit Going Concern Hidayah, Syafira Nurul; Agus Afandi
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i3.1318

Abstract

A going concern opinion received by a company indicates that there are conditions and events that raise auditors' doubts about the company's survival. A going concern audit opinion is an initial warning for users of financial reports, which is useful for avoiding mistakes in making decisions, especially in making investments. This research aims to determine the influence of audit quality, audit tenure and debt default on going concern audit opinion. The sample used in this research was service industry sector companies listed on the Indonesia Stock Exchange in 2018 – 2022. This sample was taken using a purposive sampling technique with sample data of 1,060 observations from the 212 companies sampled in this research. Hypothesis testing using logistic regression. The test results show that audit quality has a probability value of 0.0006 and debt default has a probability value of 0.0000, namely <0.05, which means that it partially has a significant effect on going concern audit opinion. Meanwhile, audit tenure has a probability value of 0.5161, namely > 0.05, which means that it partially has no significant effect on going concern audit opinion. Audit quality, audit tenure, and debt default simultaneously influence going concern audit opinion with a probability value (LR-statistic) of 0.000000 < 0.05.
Pengaruh Kualitas Pelayanan Dan Kepercayaan Terhadap Loyalitas Pelanggan Dengan Kepuasan Pelanggan Sebagai Variabel Intervening Christina Dewi W; Apriana Anggreini Bangun; Ratna Susilowati; Mughni Mutmainnah Iskandar A
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i2.1333

Abstract

This research was conducted with the aim of analyzing the influence of service quality and trust on customer loyalty with satisfaction as an intervening variable for JNE customers in Jakarta. The sampling technique used in this research is non-probability sampling. The criteria for respondents are by distributing questionnaires via Google Form to 100 respondents who are JNE customers who are at least 17 years old and live in the city of Jakarta. The analysis technique used is path. The research results show that Service Quality partially has no effect on Customer Loyalty, that the Service Quality variable produces a t count of 0.329 <1.984 with a significance level of 0.743. Trust partially influences Customer Loyalty, that the Trust variable produces a t count of 3.198> 1.984 with a significance level of 0.002. Satisfaction partially influences Customer Loyalty, that the Customer Satisfaction variable produces a t count of 4.621>1.984 with a significance level of 0.000. Service Quality partially has no effect on Customer Satisfaction, that the Customer Satisfaction variable produces a t count of 1.224<1.984 with a significance level of 0.030. Trust partially influences Customer Satisfaction, that the Trust variable produces a t count of 6.359>1.984 with a significance level of 0.000.
Pengaruh Citra Merek, Kualitas Produk, Dan Harga Terhadap Kepuasan Konsumen Produk Pakaian Merek Erigo Di Kota Tangerang Dimas Widi Laksono; Fardiana, Elvia; Rino Rinaldo
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i2.1337

Abstract

This research was conducted with the aim of testing and analyzing the influence of brand image, quality, product and price on consumer satisfaction of Erigo brand clothing products in the city of Tangerang. The data used in this research uses a questionnaire instrument on consumers who buy and wear Erigo brand clothing in the city of Tangerang. The number of samples collected was 100 respondents. The analysis method in this research uses qualitative primary data with the test stages carried out, namely: validity, reliability, normality, heteroscedasticity, multicollinearity, multiple linear regression, coefficient of determination, F test and t test. The sampling method in this research is non-probability sampling with a purposive sampling technique. The testing tool used was SPSS 25. The research results showed that the Brand Image variable partially had no significant effect on consumer satisfaction, while the Product Quality and Price variables partially had an effect on consumer satisfaction. Simultaneously, the variables Brand Image, Product Quality, and Price have a significant effect on consumer satisfaction.
Penerapan Pelaporan Dan Penyajian Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Wigiyanti; Ashar Basyir
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i2.1365

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the country's economy so there is a need to empower and improve the MSME system. MSMEs are still focused on their operational activities so that financial recording and reporting is neglected. The Financial Accounting Standards Board-Indonesian Accountants Association (DSAK-IAI) has prepared Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) to help MSMEs achieve financial literacy, as well as optimize opportunities and maximize their business performance. The objectives of this research are; understand the reporting and presentation of the implementation of Financial Accounting Standards for Micro, Small and Medium Entities at Wesh Wash Laundry. This researcher used a descriptive qualitative approach. Data collection techniques through observation, interviews, documentation and literature study. In implementing reporting and presentation based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM). Based on research results, MSME business actors have not fully implemented reporting and presentation based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM), there are several account items that are not recorded and are not presented in the company's financial reporting.
Pengaruh Pengungkapan Corporate Social Responsibility, Struktur Modal, Financial Distress, dan Corporate Governance terhadap Return Saham Anngelia Shavira Putri; Prita Karina Diandra
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i2.1422

Abstract

This study aims to examine the effect of corporate social responsibility disclosure, capital structure, financial distress, and corporate governance on stock return. The population used in this study is property and real estate companies listed on the IDX for the 2018-2022 period. The sample in this study amounted to 13 property and real estate companies, using purposive sampling technique and an observation period of 5 years so that 65 samples of observation data were obtained. The data needed in this study were obtained from the publication of financial statements in the Indonesia Stock Exchange. The data analysis method used to test the hypothesis is multiple linear regression analysis. The analysis was carried out using SPSS version 26. The results of this research show that corporate social responsibility disclosure has a significance value of 0.538 or has no effect on stock returns. Capital structure has a significance value of 0.449 or has no effect on stock returns. Financial distress has a significance value of 0.002 or has a positive and significant influence on stock returns. Institutional ownership has a significance value of 0.840 or has no effect on stock returns. The proportion of independent board of commissioners has a significance value of 0.380 or has no effect on stock returns.
Which is More Influential? Internal Factors or External Factors of Banks on the Profitability of Conventional Banks Juan Carlos; Sri Indah Nikensari; Siti Fatimah Zahra
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i2.1430

Abstract

This study looks at how macroeconomic variables such as inflation and exchange rates, as well as internal issues such as bad debts and loan-to-deposit ratio, affect bank profitability as determined by return on assets. Using the eviews 12.0 program, panel data regression is used as an analytical tool in this study. There are 47 banks in Indonesia listed on the Indonesia Stock Exchange between 2018 and 2022. The results concluded that External factors are factors that have a stronger influence on profitability because after testing simultaneously there are two significant variables, namely inflation and exchange rates and for internal factors only one variable, namely non-performing loans so that external factors are stronger on the profitability of conventional banks in the Indonesian Stock Exchange.
Pengaruh Digital Marketing, Celebrity Endorser dan Gaya Hidup Terhadap Keputusan Pembelian Pada Tokopedia Dede Alipudin; Edy Nursanta; Siti Masitoh
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i2.1433

Abstract

Technological developments currently have very rapid progress, including in the fields of economics and marketing. The internet is an information mechanism that provides advice or facilities to obtain important data needed. With advances in the field of information and communication innovation, it feels like the world no longer has boundaries, distance and time. Utilization for business people does not need to experience difficult things in collecting various data to support their business operations. Even today, various types of business information can be obtained quickly and without problems, so the data obtained needs to be filtered to get accurate and significant data. The method of analysis in this study used quantitative primary data, the test stages carried out were validity, reliability, normality, heteroscedasticity, multicollinearity, multiple linear regression, coefficient of determination, t-test and F-test. The data used in this study used a questionnaire instrument, and valid data collected by 111 respondents. The sampling method in this study was purposive sampling. The testing tool used is SPSS version 29. The results of the study show that the Celebrity Endorser and Lifestyle variables partially influence the Purchase Decision at Tokopedia. Meanwhile, Digital Marketing variables do not partially influence Purchase Decisions at Tokopedia, and Digital Marketing, Celebrity Endorser, and Lifestyle variables simultaneously influence Purchase Decisions at Tokopedia.

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