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Imanda Firmantyas Putri Pertiwi
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Accounting and Finance Studies
Published by Profesional Muda Cendekia
ISSN : -     EISSN : 27744256     DOI : 10.47153/afs
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting and Finance Studies is an academic journal published by Profesional Muda Cendekia. Accounting and Finance Studies aims to publish articles in the field of accounting and finance, including but not limited to research results, scientific studies and field cases. It has a purpose to provide a media for academics, researchers, experts and observers to communicate in the framework of scientific development in the field of accounting and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2021): Issue: January" : 5 Documents clear
The Effect of the Interdependence of the Corporate Governance Mechanism on Firm Value in Manufacturing Companies Listed on the Indonesia Stock Exchange Ena Rosita; Raden Arief Wibowo
Accounting and Finance Studies Vol. 1 No. 1 (2021): Issue: January
Publisher : Profesional Muda Cendekia Publishing

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Abstract

This study aims to examine the effect of interdependence mechanisms of corporate governance on company engaged in the Indonesia stock Exchange 2012-2015. These mechanisms are: managerial ownership, institutional ownership, independent commissioner, board size, debt policy, dividend policy, market concentration, and market share. The sample used in this research is secondary data as much as 96 company annual report with purposive sampling method and data analysis technique used is multiple linear regression analysis. The results of this study are only significant institutional ownership variables to the company
Factors Affecting the Sustainability Reporting of IDX Companies Nurul Qomariah
Accounting and Finance Studies Vol. 1 No. 1 (2021): Issue: January
Publisher : Profesional Muda Cendekia Publishing

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Abstract

The purposeof the study to determine the effect of Profitability, Leverage, AuditorType, Institutional Ownership, CSR Committees, Industries Close to Consumers,Environmentally Sensitive Industries, and Employee Oriented Industries onSustainability Reporting Reports on Companies Listed on the IDX in 2016-2018.The population in this study were all companies listed on the IDX in 2016-2018with a total of 518 companies. The sampling technique used was purposivesampling technique and the research sample obtained was 38 companies. Thistype of research is quantitative research. The data analysis technique used is touse multiple regression analysis techniques with data management using theSPSS version 16 program.The results showed that Profitability had a negative effect on SustainabilityReporting, Leverage had no effect on Sustainability Reporting, Auditor Type hadno effect on Sustainability Reporting, Institutional Ownership had no effect onSustainability Reporting, CSR Committee had no effect on SustainabilityReporting, Industries that were close to consumers had no effect on SustainabilityReporting. Sustainability Reporting, Industry that is Sensitive to theEnvironment has an effect on Sustainability Reporting, and Industry Orientedwith Employees has no effect on Sustainability Reporting.
The Influence of Managerial Ownership, Debt Covenant and Growth Opportunities on Accounting Conservatism Lia yunita utami
Accounting and Finance Studies Vol. 1 No. 1 (2021): Issue: January
Publisher : Profesional Muda Cendekia Publishing

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Abstract

The aim of this research is to analyze the effect of accounting to the practice ofmanagerial ownership, debt covenant and growth opportunities on accountingconsevatism. The sample of this reseach is manufacture firm which is listed onindonesia stcok exchange (IDX) over 2011-2015. The research sample are 11 firmwith 55 observations. Technique of analyzing data used is the classic assumptiontest, test multiple linear regression analysis, and hypothesis testing using SPSStool.The results of the research as follow: (1) managerial ownership significant influenceto accounting conservatism (2) the debt covenance not significant influence toaccounting conservatism, (3) the growth opportunities not significant influence toaccounting consevatism (4) simultaneously, the result indicates that managerialownership, debt covenance, and growth opportunities does have an accountingconservatism
The Effect Of Social Norms On Tax Payer Compliance Behavior Yasyika Nuarita Putri
Accounting and Finance Studies Vol. 1 No. 1 (2021): Issue: January
Publisher : Profesional Muda Cendekia Publishing

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Abstract

This study aims to analyze the influence of descriptive norm, injuctive norm,subjective norm and personal norm on tax compliance. This research wasconducted on individual taxpayer in the Kabupaten Sukoharjo. This researchused quantitative method. The sample used in this study were 100 respondentsindividual taxpayer. The data retrieval technique of this study uses simplerandom sampling. The data analysis technique used is multiple regression usingSPSS 22.0 program.The result showed that the descriptive norm and subjectivenorm had a significant positive effect on tax compliance. While the injungtivenorm and personal norm did not affect on tax compliance.
The Soundness Rate Analysis of Islamic Bank In Indonesia Dasiatun Hasanah
Accounting and Finance Studies Vol. 1 No. 1 (2021): Issue: January
Publisher : Profesional Muda Cendekia Publishing

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Abstract

Kesehatan bank merupakan bagian penting dalam menentukan tingkat kemajuan dan perkembangan bank terutama pada tingkat kepercayaan nasabah. Penilaian tingkat kesehatan menjadi hal penting untuk diperhatikan oleh setiap bank umum di Indonesia, salah satu metode yang digunakan untuk mengukur tingkat kesehatan bank dengan Risk Based Bank Rating atau RBBR yang terdiri dari empat faktor penilaian yakni Risk Profile, Good Corporate Governance (CGC), Rentabilitas, dan Capital (OJK 2014). Metode pengambilan sampel menggunakan purposive sampling dengan kriteria bank umum syariah di Indoneisa yang terdaftar di Bursa Efek Indonesia dan bank umum syariah yang mempublikasi laporan keuangan tahun 2011-2015. Berdasarkan teknik pengambilan sampel, maka didapatkan sampel 11 bank umum syariah. Teknik pengumpulan data dalam penelitian ini menggunakan studi dokumentasi berupa laporan tahunan bank umum syariah. Teknik analisis data dalam penelitian ini mengunakan analisis deskriptif. Hasil penelitian menujukkan bahwa rasio NPF, ROA, NOM, dan CAR terdapat bank yang memiliki rasio sangat baik dan tidak baik, sedangkan untuk rasio CGC seluruh bank syariah yang terdaftar di Bursa Efek Indonesia memiliki predikat sangat baik.

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