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Zul Azmi
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ijtar@adaindonesia.or.id
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Faculty of Economic and Business Main Campus Universitas Muhammadiyah Riau, Jalan Tuanku Tambusai (Next to Mall SKA), Tampan, Pekanbaru, Riau, Indonesia
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INDONESIA
International Journal of Trends in Accounting Research
Published by Asosiasi Dosen Akuntansi Indonesia
ISSN : -     EISSN : 27745643     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish empirical research that tests, extends, or builds Accounting theory and contributes to practice. The journal publishes high quality research papers in accounting. All empirical methods, including but not limited to, qualitative, quantitative, experimental, and combination methods are welcome. Subject areas meets for publication include, but are not limited to the following fields: Management Accounting, Financial Accounting, Accounting information system, Accounting education, Corporate governance, Accounting for non-profit institutions, Finance and banking, Sharia Accounting, Corporate finance, Behavioral accounting, Capital market, Environmental accounting, International accounting, Public sector accounting, Sustainability accounting, and tax. This journal published twice a year (May and November).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 35 Documents
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The Influence of Capital Structure and Idiosyncratic Risk on Company Value With Industri Type As Moderating on Energy Company Listed on The Indonesia Stock Exchange for The Period 2016-2020 Suyono Suyono; Muhammad Nuryatno Amin
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study is to test and prove empirically the effect of capital structure and idiosyncratic risk, type of industry on the value of the Indonesian stock exchange sector. In addition, the purpose of this study is to empirically test and prove the type of industry to strengthen the effect of capital structure on the value of the Indonesian stock exchange sector. This last study aims to test and prove empirically the type of industry strengthens the effect of idiosyncratic risk on the value of the Indonesian Stock Exchange sector. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for 74 years 2016-2020. The sampling technique used purposive sampling method. Based on this technique, the number of samples used in this study were 53 companies. The data analysis technique used in this study is multiple linear regression analysis with a moderating effect. The results of this study indicate that capital structure and idiosyncratic risk are not significant to the value of companies in the Indonesian stock exchange sector. The type of industry has a significant positive effect on the value of companies in the Indonesian stock exchange sector. The variable type of industry strengthens the positive influence of capital structure and idiosyncratic risk on the value of companies in the Indonesian stock exchange sector. For the control variable, ROA is not significant to firm value, while for CR it is significant positive to firm value. The variable value of the firm is influenced by variables of Capital Structure, idiosyncratic risk, Type of Industry, Profitability, and Liquidity of 9.6%. Meanwhile, 90.4% was influenced by other variables that were not included in this research model.
Bankruptcy Prediction Analysis in Goods Sector Companies Primary Consumers Listed on The Indonesia Stock Exchange Maulana Nugraha
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to determine there are differences in predicting the bankruptcy of primary consumer goods sector companies listed on the Indonesian stock exchange in 2016-2020 by using the Altman Zscore, Zmijewski and Springate bankruptcy prediction models in predicting corporate bankruptcy and to find out which prediction model is better. accurate in predicting corporate bankruptcy. The number of samples used in this study amounted to 18 companies with five years of observation and sampling technique using purposive sampling method. The data analysis technique used is the Kruskal-Wallis test and the level of accuracy test. The results of this study indicate that there is a significant difference from the results of the Altman Zscore, Zmijewski and Springate bankruptcy prediction models using the Kruskal-Wallish H test. with an accuracy rate of 78%.
The Influence of Firm Size, Corporate Governance, Green Accounting Disclosure on Sustainability Report Disclosure and Financial Performance and Its Impact on Value Company Karsam Karsam; Jenny Sasmita; Norlaile Salleh Hudin; Bambang Hengky Rainanto; Solihin Solihin; Basyiruddin Noor
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The importance of the company to maintain the continuity of its business in the future becomes a very crucial issue at this time, the Company must pay attention to the planet, people and profit. The purpose of this study was to determine the effect of Company Size, Corporate Governance Disclosure of Sustainability Report and Financial Performance as well as its impact on the Company's Corporate Values in Mining Companies listed on the Indonesia Stock Exchange. Samples are determined based on purposive sampling technique, with a total sample of 15 companies. The study used secondary data obtained from the Indonesia Stock Exchange website in the form of financial statements from 2011-2021. The hypothesis in this study using path analysis with smart pls. The results show that Company Size and Corporate Governance influence the green accounting disclosure and sustainability report disclosure, then sustainability report disclosure influences Financial Performance and has an impact on the Company's Value in Mining Companies listed on the Indonesia Stock Exchange during 2011-2021. This means that the frequent meetings of the board of directors and the audit committee as indicators of Corporate Governance will produce effective decision making in disclosure of sustainability reports and Financial Performance as measured by profitability will provide management motivation in reporting important information for the company's sustainability to increase the company's value.
Factors that Influence Cash Holding on Property and Real Estate Companies Khairunnizam Khairunnizam
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study is to examine the effect of leverage, firm size, net working capital, growth opportunities, dividend payout towards cash holdings. This type of research is quantitative. The population in this study were property and real estate companies that were listed in Indonesia stock exchange 2018-2020 period amounted to 62 companies. While the sample of this research is 12 companies with 36 observation data. The sampling method in this research is purposive sampling. The data used were secondary data. The data collection of this research is documentary. Test data analysis using multiple linear regression method which is processed using SPSS version 23 program. The result of this study is that leverage, firm size, net working capital, dividend payout affect cash holdings, while growth opportunities do not affect cash holdings..
The Effect Of Financial Literacy, Investment Motivation and Financial Behavior On Investment Interest Septia Tri Utari; Wira Ramashar; Mentari Dwi Aristi
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to determine the effect of financial literacy, investment motivation and financial behavior on students' interest in investing. The population in this study were students of the Muhammadiyah Riau University accounting study program class of 2018-2019. The sampling technique in this study used a probability sampling technique with a total of 84 students. The results of this study indicate that (1) financial literacy has a significant effect on student interest in investing, (2) investment motivation has a significant effect on student interest in investing, and (3) financial behavior has a significant effect on student interest in investing.

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