cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Djunita Permata Indah
Contact Email
Djunitapermataindah@ekonomi.untan.ac.id
Phone
-
Journal Mail Official
Abdiequator.feb@untan.ac.id
Editorial Address
Jl. Prof.Hadari Nawawi, Pontianak - Kalimantan Barat (78124) Tel / fax : (0561) 785342, 583865 / 766840
Location
Kota pontianak,
Kalimantan barat
INDONESIA
ABDI EQUATOR
Published by Universitas Tanjungpura
ISSN : -     EISSN : 27757382     DOI : http://dx.doi.org/10.26418/abdiequator.v1i1
Core Subject : Economy, Science, Engineering,
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering
ABDI EQUATOR merupakan tempat publiasi ilmiah yang diterbitkan oleh Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Tanjungpura. Jurnal ini berisikan naskah publikasi ilmiah pada bidang ilmu Akuntansi, Manajemen dan Ekonomi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 4, No 2 (2024): September 2024" : 6 Documents clear
PENGARUH ARUS KAS BEBAS, LABA AKUNTANSI, DAN KEBIJAKAN DIVIDEN TERHADAP RETURN SAHAM (Studi Empiris pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Budianto, Budianto
ABDI EQUATOR Vol 4, No 2 (2024): September 2024
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v4i2.100708

Abstract

The capital market plays a crucial role in maintaining economic stability within a country by serving as a funding source for companies and offering investment opportunities to the public through various financial instruments such as stocks. Stocks are particularly appealing as a financial instrument because they not only provide companies with the chance to raise funds from investors but also offer investors the opportunity to gain attractive returns. One sector believed to have profit potential is the banking sub-sector. The banking sub-sector is part of the stock market sector involved in financial activities, including services like deposits, lending, and investments. The purpose of this research is to examine the relationship between free cash flow, accounting profit, and dividend policy on stock returns for companies operating in the banking sub-sector listed on the Indonesia Stock Exchange. The data used in this study were obtained from 12 purposively sampled companies out of a total of 47 in the banking sub-sector during the period from 2018 to 2022. The research employs a quantitative associative method, utilizing multiple linear regression analysis with the assistance of SPSS version 26. The findings of this study indicate that, individually, free cash flow, accounting profit, and dividend policy do not have a significant impact on stock returns. These results suggest that investors may not be able to discern positive signals conveyed by companies through free cash flow, accounting profit, and dividend policy
ANALISIS PENGELOLAAN ALOKASI DANA DESA BERBASIS VALUE FOR MONEY STUDI PADA DESA PINANG LUAR Susanti, Lisa
ABDI EQUATOR Vol 4, No 2 (2024): September 2024
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v4i2.100709

Abstract

The management of village fund allocation must ensure that every allocated rupee has a maximum impact on the development and welfare of the village community. The concept of "Value for Money" is a fundamental approach to assess the economy, efficiency, and effectiveness of village fund utilization. The goal of this research is to understand and analyze the financial performance of Pinang Luar Village for the fiscal years 2020-2022, considering economic, efficiency, and effectiveness aspects. The data analysis method used in this research is qualitative descriptive, which involves collecting, processing, and presenting the obtained data. This study measures the budget realization of Pinang Luar Village using three aspects: economic, efficiency, and effectiveness. Data collection methods include observation, interviews, and document studies. The results of the value-for-money-based measurement indicate that the financial performance of Pinang Luar Village in terms of the economy is categorized as economical and effective. However, in terms of efficiency, the financial performance of Pinang Luar Village is still categorized as inefficient from 2020 to 2022, primarily due to the carryover of budget surplus from the previous year. Additionally, Pinang Luar Village faces challenges in managing village fund allocations, attributed to three factors: unexpected costs, inefficient projects, and the introduction of new regulations.
ANALISIS VALUE FOR MONEY PADA KINERJA KEUANGAN PEMERINTAH KOTA PONTIANAK TAHUN 2017-2022 Ramadhannisa, Ifanka
ABDI EQUATOR Vol 4, No 2 (2024): September 2024
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v4i2.100705

Abstract

It is important for local governments to manage regional budgets properly in order to achieve optimal financial performance and provide maximum benefits for the community. This research aims to measure the performance of the Pontianak City Government using the Value For Money methodology in terms of economics, efficiency and effectiveness. The method used in this research is a qualitative descriptive method. Based on the research results, it can be concluded that the performance of the Pontianak City Government as measured using the budget realization report in 2017-2022 is very economical with an average economic ratio of 108.13%. In terms of efficiency, it can be said to be efficient with an average efficiency ratio of 99.29%. In terms of effectiveness, it can be said to be effective with an average effectiveness ratio of 96.07%.
ANALISIS PENGARUH KOMPETENSI, AKUNTABILITAS, INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT DENGAN TEKANAN KLIEN SEBAGAI VARIABEL MODERATING Susanto, Tomy
ABDI EQUATOR Vol 4, No 2 (2024): September 2024
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v4i2.100710

Abstract

The research aims to test the influence of competence, accountability, independence and professionalism on audit quality, as well as using client pressure moderation to test influences that strengthen independent variables against dependent variables. The data collection was done with a questionnaire, a likert scale of 1-5 through a google-form against the CAP in Jakarta as well as a physical questionnary against the auditors who work at the CAP Pontianak. Sampling method with simple random samples to give every auditor a chance to be a respondent, but with criteria as an auditor (junior auditor, senior auditor, dan partner). Data collection was carried out from 8 September 2023 to 8 October 2023 (1 month), with the results of 43 respondents from the Jakarta CAP but that could be used only 22 respondents. So the total sample used was 35 respondents from each auditor. The data analysis methods used in this study are double linear regression and moderated regression analysis (MRA) using SPSS v23 software. The results show that competence, independence and professionalism have a positive and significant impact on audit quality, while accountability has no impact on auditing quality.
PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA BANK DEVISA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2022 Fernando, Steven
ABDI EQUATOR Vol 4, No 2 (2024): September 2024
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v4i2.100706

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio profitabilitas terhadap harga saham pada bank devisa yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2022. Variabel independen pada penelitian ini yaitu Net Profit Margin (NPM), Return On Equity (ROE), Return On Asset (ROA), dan variabel dependen pada penelitian ini adalah harga saham. Pengukuran variabel harga saham dalam penelitian ini menggunakan metode sinyal. Populasi dalam penelitian ini adalah bank devisa yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2022. Pengambilan sampel menggunakan teknik purposive sampling dengan kriteria yaitu: 1). Bank devisa yang terdaftar di dalam Bursa Efek Indonesia (BEI) tahun 2019-2022; 2). Memiliki laporan keuangan secara lengkap pada tahun 2019-2022; 3). Bank devisa mempublikasikan laporan dalam bentuk mata uang Rupiah; 4) memiliki data yang lengkap terkait dengan variabel penelitian. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan menggunakan software SPSS v23. Hasil penelitian menunjukkan bahwa Net Profit Margin (NPM) memiliki pengaruh signifikan terhadap harga saham yang dimana hal ini memberikan sinyal positif bagi investor untuk melakukan investasi di bank devisa, sedangkan Return On Equity (ROE) dan Return On Asset (ROA) tidak memiliki pengaruh terhadap harga saham.
THE EFFECT OF ACCOUNTING PROFIT AND LEVERAGE ON STOCK RETURNS WITH FIRM SIZE AS A MODERATING VARIABLE Sari, Cindy Ersella
ABDI EQUATOR Vol 4, No 2 (2024): September 2024
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v4i2.100707

Abstract

Stock returns are an essential thing for investors because it is the profit received by investors for their investments. This research aims to determine the effect of accounting profits and leverage on stock returns with firm size as a moderating variable in food and beverage subsector companies listed on the Indonesia Stock Exchange in the 2017-2022 period. The independent variables used in this study include accounting profit and leverage. The dependent variable in this study is stock returns, while firm size is used as a moderating variable. This study uses quantitative associative. The research sample was determined using purposive sampling to obtain 45 companies. The analysis technique used is multiple linear regression analysis and moderated regression analysis (MRA). The results show that partially accounting profit has a positive effect on stock returns. But, the Debt to Equity Ratio negatively affects stock returns. Meanwhile, firm size can moderate by strengthening the influence of accounting profits on stock returns. In contrast, firm size does not moderate the influence of the Debt to Equity Ratio on stock returns. Meanwhile, the accounting profit and Debt to Equity Ratio can simultaneously influence stock returns.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol 5, No 2 (2025): September 2025 Vol 5, No 1 (2025): Maret 2025 Vol 4, No 2 (2024): September 2024 Vol 4, No 1 (2024): Maret 2024 Vol 3, No 2 (2023): SEPTEMBER 2023 Vol 3, No 1 (2023): MARET 2023 Vol 2, No 2 (2022): ABDI EQUATOR: VOL 2, NO.2, SEPTEMBER 2022 Vol 1, No 2 (2021): ABDI EQUATOR : VOL 1, NO 2, SEPTEMBER 2021 Vol 1, No 1 (2021): ABDI EQUATOR: VOL 1, NO.1 , MARET 2021