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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. 2 No. 1 (2022): Issue: January" : 5 Documents clear
Analisis Faktor-Faktor Yang Menentukan Pertumbuhan Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi: (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di ISSI Periode 2018-2020) Ulfi Aprianingrum
Accounting and Finance Studies Vol. 2 No. 1 (2022): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.049 KB) | DOI: 10.47153/afs21.2622022

Abstract

This study aims to determine the effect of Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Net Profit Margin, and Return on Assets on Profit Growth with Corporate Governance as Moderating Variable. This research is a quantitative research. Data were obtained from manufacturing companies registered with ISSI for the 2018-2020 period. The population obtained is 186 companies. The sample used in this study were 62 companies with purposive sampling method. The analytical tools used are multiple linear regression and Moderated Regression Analysis (MRA). The data processing tool uses Eviews 9. The results of this study indicate that the current ratio, debt to asset ratio and corporate governance have no effect on profit growth, return on assets has a significant and negative effect on profit growth, while total asset turnover and net profit margin have a positive and significant effect. to profit growth. Corporate governance can moderate the relationship of return on assets to profit growth, but cannot moderate the relationship of current ratio, debt to asset ratio, total asset turnover and net profit margin to profit growth.
ANALISIS FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI Herlina Nadziliyah; Niken Savitri Primasari
Accounting and Finance Studies Vol. 2 No. 1 (2022): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.116 KB) | DOI: 10.47153/afs21.2702022

Abstract

Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving and deceiving users of financial statements. The approach taken to identify the factors that influence financial statement fraud, one of which is the fraud hexagon model. There are six factors in the fraud hexagon, namely Stimulus which will be represented by financial targets, Ability will be represented by a change of director, Collusion will be represented by political connections, Opportunity will be represented by the quality of external auditors, Rationalization will be represented by audit opinion and Ego is represented by many photos CEO. This study aims to analyze the effect of the fraud hexagon on fraudulent financial statements in infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange in 2015-2019. Detection of the possibility of fraudulent financial statements is measured by the F-Score model. This study uses a purposive sampling technique with a sample of 25 companies and 125 data on annual reports and financial statements. The results showed that financial targets, the quality of external auditors, and the number of CEO photos had no effect on financial statement fraud, while the change of directors had a negative and significant effect on financial statement fraud, political connections had a positive and significant effect on financial statement fraud. Audit opinion has a negative and significant effect on financial statement fraud.
MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP SUSTAINABILITY REPORTING Dwi Sri Fathonah
Accounting and Finance Studies Vol. 2 No. 1 (2022): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.291 KB) | DOI: 10.47153/afs21.3172022

Abstract

This study aims to analyze the effect of the board of commissioners, audit committee, foreign ownership, family ownership, institutional ownership, and financial performance using proxies of profitability on sustainability reporting in Indonesian group business companies listed on the IDX for the 2018-2019 period. The sample in this study were 28 Indonesian business group companies listed on the IDX for the 2018-2019 period. Thus, there are 56 observational data. The sampling technique used was purposive sampling. The analysis used in this research is panel data regression analysis with the help of the Eviwes 10 application. Based on data analysis carried out by panel data regression analysis, it showsthat the independent variables of the board of commissioners and family ownership have a negative effect on the disclosure of sustainability reporting in group business companies in Indonesia. Meanwhile, the results for the audit committee variables, foreign ownership, institutional ownership, and profitability did not affect the sustainability reporting disclosures in the Indonesian group business companies
Determinants of Financial Performance and Its Impact on Firm Value: (Study Conducted in Consumer Non-Cyclical Sector Companies Listed on the Indonesia Stock Exchange) Mulyadi; Humaira Dinda Mulyadi
Accounting and Finance Studies Vol. 2 No. 1 (2022): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.125 KB) | DOI: 10.47153/afs21.3192022

Abstract

This study aims to examine the determinants of financial performance of Manufacturing Companies In The Consumer Goods Industry during 2014-2020 listed on the Indonesia Stock Exchange (IDX) and their effect on firm value. The factors used in this study consist of Liquidity, Leverage, Risk, and Tangibility of Assets (TOA). Also, profitability is also used as a mediating variable. Firm value is proxied by Price Book Value (PBV). The sampling technique was carried out by purposive sampling method. The research method used is a quantitative method with secondary data. The analysis technique used is Partial Least Square Path Modeling with WarpPLS 7.0 Program. The results showed that Liquidity, Leverage, Risk, and Tangibility of Assets (TOA) has no significant effect on Firm Value. Profitability has significant positive effect on Firm Value. Meanwhile, Profitability succeeded in mediating all the effects of Liquidity, Leverage, Risk, and Tangibility of Assets (TOA) on Firm Value. For future researchers, it is expected to use Firm Value proxies outside of this study, research object outside of the population that have been studied, and extend the research period. Further researchers are expected to be able to use other models and add other variables beyond those already used in this study.
Review Kritis Artikel "Board of Directors and Financial Transparency and Disclosure: Evidence from Italy" Karya Torchia and Calabro (2016) Imanda Firmantyas Putri Pertiwi
Accounting and Finance Studies Vol. 2 No. 1 (2022): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.295 KB) | DOI: 10.47153/afs21.3232022

Abstract

This study aims to make a critical review of Torchia & Calabro research in 2016 titled “Board of Directors and Financial Transparency and Disclosure: Evidence from Italy”. The critical review is carried out with the aim of mapping out future research opportunities that can be based on Torchia & Calabro's research. Future research that can be mapped out is research on corporate governance which is calculated by a total index which includes the characteristics of the board of directors and commissioners, characteristics of audits, remuneration, internal control and risk management. The relationship with voluntary disclosure which is also calculated by the total index which includes disclosure of the company's strategic management, disclosure of financial information and stock information, disclosure of information on company management structure, disclosure of information on the company's future mission and CSR disclosure. The research will be more comprehensive if it is added with the disclosure of the company's environmental management.

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