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INVOICE : JURNAL ILMU AKUNTANSI
Published by Universitas Muhammadiyah Makassar
ISSN : 27146359     EISSN : 27146340     DOI : https://doi.org/10.26618/inv.v3i1
Core Subject : Economy,
Economics, Econometrics & Finance
Invoice: Journal of Accounting Science has p-ISSN 2714-6359 and e-ISSN 2714-6340 published by the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar, this journal publishes research articles in the field of Accounting Science. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Accounting. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of accounting which is published twice a year, in March and September. of the Invoice journal includes Financial Accounting (Financial Accounting), Audit Accounting (Auditing), Islamic Financial Accounting, Cost Accounting (Cost Accounting), Management Accounting (Management Accounting), Tax Accounting (Tax Accounting), International Accounting (International Accounting) , Accounting for Non-Profit Institutions (Non-Profit Accounting), Budget Accounting (Budgeting Accounting), Government Accounting / Public Sector (Goverment Accounting), Accounting System (Accounting System) Invoice: Journal of Accounting Science have been singgle reviewed by peer reviewers. The decision to accept or not accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 4 No. 2 (2022): September 2022" : 15 Documents clear
Corporate Social Responsibility and Firm Value of Mining Companies in Indonesia Era, Teguh; Basri, Mahrani
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study aims to prove the effect of company performance, Corporate Social Responsibility and profitability partially on the value of mining companies on the Indonesia Stock Exchange for the 2016-2020 period. To prove the effect of company performance, Corporate Social Responsibility  and profitability simultaneously on the value of mining companies on the Indonesia Stock Exchange for the 2016-2020 period. The population used in this study are mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020 which have complete and published financial reports. The type of data used in this research is secondary data. Purposive Sampling Sampling Technique,. Collecting data in this study using the method of documentation. The analysis technique used is multiple linear regression with a significance level of 5%. The results show that partially financial performance, Corporate Social Responsibility and profitability have a positive and significant effect on the value of mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Simultaneously financial performance, Corporate Social Responsibility and profitability have a significant effect on the value of mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period.Keywords: Financial Performance, Corporate Social Responsibility, Profitability and Firm Value
The Effect of Price Earning Ratio (PER), Debt To Equity Ratio (DER) and Return on Asset (ROA) on Stock Prices in PT Sekar Laut Tbk. safitri, nurayu; Pratiwi, Aliah
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study aims to examine the effect of Price Erning Ratio (PER), Debt To Equity Ratio (DER) and Return On This study aims to determine the effect of Price-to-Earnings Ratio (PER), Debt-to-Equity Ratio (DER) and Return on Assets (ROA) on the stock price of PT Sekar Laut Tbk. The research instrument used is a list of tables, namely the financial statements of PT Sekar Laut Tbk and a list of 10-year stock prices from 2011 to 2020. The research sample used is data from the 10-year financial statements of PT Sekar Laut Tbk from 2011 to 2020. While the sampling technique used is purposive sampling, the criteria are based on the availability of the latest data and research variable data to be used. The data in this study were processed using SPSS. The hypothesis testing method uses a significance level of 5%. The results show that the Price Earning Ratio (PER) has a significant effect on stock prices, the debt-equity ratio (DER) has no significant effect on stock prices and return on assets (ROA) has a significant effect on stock prices, significant effect.Keywords: Price Earning Ratio (PER), Debt To Equity Ratio (DER), Return On Assets (ROA), and Stock Prices.
Comparisonal Analysis Of Debt To Equity Ratio (DER) Between Pt. Bank Mega, Tbk And Pt. Bank CIMB Niaga, Tbk Tandiarrang, Edward Jumadi; Nurhayati, Nurhayati
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.7805

Abstract

This study aims to determine whether there are differences in the Debt To Equity Ratio (DER) between PT. Bank Mega, TBK and PT. Bank CIMB Niaga, TBK. The data used in this study is quantitative data from secondary data sources which are then processed. This type of research is comparative, comparative research is used to determine the difference in Debt To Equity Ratio (DER) between PT. Bank Mega, TBK and PT. Bank CIMB Niaga, TBK. The research instrument used is a list of tables containing data on total debt and total equity of PT. Bank Mega, TBK and PT. Bank CIMB Niaga, TBK. The population used in this study were all financial statements of PT. Bank Mega, TBK since being listed on the IDX from 1969 to 2020 for 51 years and PT. Bank CIMB Niaga, TBK since being listed on the IDX from 1989 to 2020, which is 31 years. The sample in this study is the financial statements of PT. Bank Mega, TBK and PT.Bank CIMB Niaga, TBK for 10 years, from 2011 to 2020. The sampling technique used in this study is a purposive sampling technique with the criteria (1) financial statement data is available for 10 consecutive years namely the years 2011-2020 (2) the 10-year sample data already represents the existing population data for research needs. Data collection techniques used are documentation and literature study. The data analysis technique used in this research is descriptive analysis and statistical analysis using independent sample t test. The results showed that there was no difference in Debt to Equity Ratio (DER) between PT. Bank Mega, TBK and PT. Bank CIMB Niaga, TBK.
Liquidity Ratio Analysis, Activities and Leverage in Oil and Gas Mining Sub-Sector Companies Listed on the Indonesia Stock Exchange susanti, aprilia; Nurulrahmatiah, Nafisah
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.7806

Abstract

This study aims to describe or describe the performance of oil and gas mining sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period based on the Quick ratio, Total asset turnover and Debt to asset ratio. The population in this study are all oil and gas mining sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. Based on the sampling technique used, namely purposive sampling, 3 companies were selected as research samples. The data analysis technique used descriptive analysis of Quick ratio, Total asset turnover and Debt to asset ratio, as well as the t-one sample test which was carried out in SPSS version 22 software. The results showed that the performance of the oil and gas mining sub-sector companies listed on the Indonesia Stock Exchange in bad condition based on Quick ratio, Total asset turnover and Debt to asset ratio.
The Effect Of Current Ratio, Debt To Equity Ratio, Debt To Asset Ratio And Time Interest Earned Ratio On Profit Growth at PT Aneka Tambang tbk sarfiah, sarfiah; Rimawan, M.
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study is anssociative studyat that at aims to determine the effect of current ratio, debt to equity ratio, debt to Asset Rasio and Time Interest Earned Ratio on profit grown at PT. Aneka Tambang Tbk. This study uses financial reports with a population of 20 year and the sample used is 9 years. The date collection techniquens used in this study are documentation and literature study. The data analysis technique used is multiple linear regression test, namely the statistical method of classical assumption test multicollinearity heteroscedasticity multiple linear regression t test f test and coefficien of determination. The research result is There is no influence of Current Ratio, Debt to Equity Ratio, Det to Asset Ratio, and Time Interest Earned Ratio to profit growth at PT Aneka Tambang Tbk
The Effect of Implementation of Government Accounting Standards and Internal Control System on The Quality of Financial Statements of Disdukcatpil District Langkat Fadli, Ahmad; Nasution, Juliana
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.8991

Abstract

In the context of accountability, it is necessary to implement an appropriate, clear and measurable financial reporting system in accordance with the principles of transparency and accountability. With the financial reports, both central and regional finances are expected to be managed properly in order to manage public funds in a transparent, economical, efficient, effective and accountable manner. The existence of these financial statements needs to be considered further, the usefulness of the report as a mere obligation without using the financial statements as a source of information to determine and take policies in developing and growing the region. This study uses a method, namely a quantitative approach. This research begins with observations as preparation for the final stage, namely reporting the results of the study. The research time starts from January 17, 2022 until it is finished. This research was conducted directly on the company. The type of data used is Primary data. Primary data is taken from direct observation and then conducting interviews with related parties. The data used are data from interviews. The selected population are employees of DISDUKCATPIL. The results of this study are the effect that occurs between the Government Accounting System and the Financial Statement Quality variable is not statistically significant at the 5% significance level. The effect that occurs between the Government Internal Control System and the Financial Statement Quality variable is statistically significant at the 5% significance level. The Government Accounting System and the Government Internal Control System simultaneously or simultaneously affect the Financial Report Quality variable at a significance level of 5%.
The Influence of Good Corporate Governance on Investment Risks in Banking Companies Listed on the Indonesia Stock Exchange (IDX) Badollahi, Ismail; Masrullah, Masrullah; Angelita, Anggi; Ismawati, Ismawati
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.8992

Abstract

This study explains the effect of Good Corporate Governance on Investment Risk. Good Corporate Governance indicators used in this study include: Managerial Ownership (X1), Institutional Ownership (X2), Independent Board of Commissioners (X3), Audit Committee (X4) and Investment Risk. The method used in this research is to use multiple linear regression analysis. The population of this research is banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. The research sample used purposive sampling method with predetermined criteria. The purpose of this study was to determine whether a company's good corporate governance affects investment risk. The results of this study indicate that good corporate governance includes: Managerial Ownership has a negative and insignificant effect on investment risk, Institutional Ownership has a negative and insignificant effect on Investment Risk, the Independent Board of Commissioners has a negative and significant effect on Investment Risk and the Audit Committee has a negative effect on Investment Risk
The Effect Of Financial Literature, Lifestyle, Income, And Gender On The Financial Behavior Of The Millenial Generation Elitasari, Ardiana; Wiyono, Gendro; Maulida, Alfiatul
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study was conducted to test whether financial literacy, lifestyle, income and gender on the financial behavior of the millennial generation. The selected method used in this study is a quantitative method. This type of research uses descriptive and quantitative statistics, which are used to determine the level of financial literacy and what influences financial behavior in students of the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa. The variables used are financial literacy behavior as the dependent variable, lifestyle, income and gender as independent variables. The sample is part of the selected population obtained based on certain procedures that can represent the population. So based on the calculation of the sample using the Slovin formula, the research sample was obtained as many as 80 active student respondents from the 2017 - 2020 class. The sampling technique was based on research needs. This means that purposive sampling is more used by researchers if a study requires a sampling technique in this study, namely using a purposive sampling technique, The results of the analysis show that financial literacy has no effect on financial behavior, lifestyle has a positive effect on financial behavior, lifestyle has a positive effect on financial behavior and lifestyle has a positive effect on financial behavior.
Identification of The Consequences of Covid-19 on Banking Credit Hasan, Asriani; Risfan Rizaldi, Andi; Husna, Asmaul
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study aims to look at the consequences of Covid-19 on bank credit, both from a positive and a negative side. This research is qualitative research with a descriptive method. The object of this research is Bank BTN Kajaolalido Makassar Branch. The data used in this research is primary data using interview techniques (interviews) with related parties at Bank BTN and observation. The data are in the form of credit planning, lending, and credit supervision. The results obtained in this study are the positive consequences of Covid-19 on bank credit, namely. Bank BTN Kajaolalido is increasingly aggressive in marketing various types of credit with lighter schemes. In addition, Bank BTN also provides credit relaxation such as assistance for the National Economic Acceleration or PEN in the form of interest subsidies and the provision of credit restructuring.
The Effect Of Earnings Per Share (EPS), Current Ratio (CR), And Return On Equity (ROE) On Pt Unilever Indonesia Tbk's Stock Price Mufidah, Euis Nurul; Pratiwi, Aliah
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.8995

Abstract

This study aims to examine the effect of Earning Per Share, Current Ratio, and Return On Equity on stock prices at PT Unilever Indonesia Tbk. The population in this study was 38 years, namely 1982-2020, based on the purposive sampling method, a sample of 15 years was obtained, namely 2006-2020. In this study, the data were processed using SPSS with data analysis techniques consisting of: (1) Classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test; (2) Multiple linear regression analysis; (3) Correlation and Determination Coefficients; (4) Partial Test; and (5) Simultaneous Test. The hypothesis testing method uses a significance level of 5%. The results showed that the Earning Per Share variable had a partially significant effect on stock prices, the Current Ratio variable had no partially significant effect on stock prices, the Return On Equity variable had no partial significant effect on stock prices, and Earning Per Share, Current Ratio, and Return On Equity does not simultaneously have a significant effect on stock prices.

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