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INDONESIA
Indonesian Journal Accounting (IJAcc)
Published by UNIVERSITAS RAHARJA
ISSN : 27235262     EISSN : 27235270     DOI : https://doi.org/10.33050/jakbi
Core Subject : Economy,
Economics, Econometrics & Finance
IJAcc (Indonesian Journal Accounting) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Raharja twice a year (February and August). JAKBI aims to publish articles in the field of accounting and business that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, IJAcc provides insights in the field of accounting and business for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. IJAcc accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. IJAcc accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 84 Documents
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Pengaruh Struktur Aktiva, Likuiditas Dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Subsektor Transportasi Salsabila, Fadia
IJAcc Vol 6 No 1 (2025): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v6i1.3663

Abstract

This research aims to examine and analyze the influence of asset structure, liquidity and sales growth on the capital structure of transportation subsector companies listed on the Indonesia Stock Exchange for the period 2019 - 2023. Asset structure uses the Fixed Asset Ratio (FAR) measurement formula, liquidity uses the Current measurement formula Ratio and sales growth use the Sales Of Growth (SOG) measurement formula. The population used in this research was 36 transportation subsector companies listed on the Indonesia Stock Exchange. This research sample was obtained using a purposive sampling technique so that 10 companies were obtained with 50 financial report data. The research instrument used was SPSS version 30. The results of this research can conclude that asset structure has a significant effect on capital structure. Liquidity has no effect on capital structure. Sales growth has no effect on capital structure. As well as asset structure, liquidity and sales growth simultaneously influence the capital structure. Keywords: Asset structure, Liquidity, Sales Growth and Capital Structure
Pengaruh Risiko Kredit Dan Risiko Operasional Terhadap Profitabilitas Bank Umum Konvensional Estefan, Novita
IJAcc Vol 6 No 1 (2025): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v6i1.3665

Abstract

The aim of this research is to determine the influence of credit and operational risk on profitability, to determine the influence of credit risk on profitability, and to determine the influence of operational risk on profitability partially or simultaneously in conventional banks listed on the Indonesian stock exchange. The population in this study was 46 conventional banks listed on the Indonesian stock exchange, while those that met the sampling criteria for this research were 40 conventional banks listed on the Indonesian stock exchange. The sampling technique used in this research is based on non-probability sampling using a purposive sampling approach which takes samples from the population based on certain criteria. The independent variables used in this research consist of Non-Performing Loans (NPL), Operating Expenses to Operating Income (BOPO) and the dependent variable is Profitability. The data analysis technique in this research uses the n test, Descriptive Statistics Test, Classical Assumption Test, Multiple Linear Regression Analysis Test, t Test, F Test, and Coefficient of Determination. Data processing in this research used SPSS (Statistical Package for the Social Sciences) software version 27 for Windows. The results of this research partially show that credit risk as measured through Non-Performing Loans (NPL) does not have a significant influence on bank profitability. Partially, operational risk as measured by the ratio of Operational Costs to Operational Income (BOPO) also does not have a significant influence on bank profitability. Simultaneously, credit risk and operational risk do not have a significant influence on bank profitability.
Pengaruh Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada Perusahaan Sektor Telekomunikasi Ardana, Vionita Dintri; Mardiana, Mardiana
IJAcc Vol 6 No 1 (2025): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v6i1.3666

Abstract

This study analyzes the effect of Return on Assets (ROA) and Return on Equity (ROE) on Net Profit Margin (NPM) at PT Telkom Indonesia (Persero) Tbk. (2018–2023). Quantitative methods, financial ratios, and statistical tests were conducted using SPSS. The results indicate that ROE significantly affects NPM (sig = 0.021 < 0.05), while ROA is not significant (sig = 0.871 > 0.05). Simultaneously, ROA and ROE jointly affect NPM (sig = 0.011; F-calculated 28.166 > F-table 2.732). Equity utilization (ROE) is a key determinant of financial performance, while asset efficiency (ROA) is relevant in combined analysis. This study underscores the strategic importance of managing assets and equity to enhance profitability and investor trust. Keywords: Financial Report, Profitability Ratio, Financial Performance.
Analisis Return On Asset (ROA), Return On Equity (ROE), Dan Net Profit Margin (NPM), Pada Pertumbuhan Laba Perusahaan Properti Dan Real Estate Az Zahra, Nurul Rizki; Azizah, Nur
IJAcc Vol 6 No 1 (2025): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v6i1.3670

Abstract

This study aims to analyze the profit growth of property and real estate companies that occurred after the covid-19 period which resulted in 12 companies experiencing delays in financial reports due to potential losses or decreases in profits. The data used in this study are secondary data totaling 96 samples with purposive sampling method. The tests used to analyze the relationship between the independent variable and the dependent variable are descriptive statistical analysis, classical assumption test, multiple linear regression, coefficient of determination, partial and simultaneous. The findings of this study identify that partially Return On Asset, Return On Equity, Net Profit Margin have an influence on profit growth. Simultaneously, the three variables also have an influence on profit growth. This means that property and real estate companies are able to maximize their net profit, equity, assets, and sales so as to increase the company's profit growth.

Page 9 of 9 | Total Record : 84

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