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INDONESIA
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Published by Perhimpunan Sarjana Ekonomi dan Bisnis
ISSN : -     EISSN : 2774888X     DOI : 10.37481/jmeb
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
RUANG LINGKUP (Scope) Lingkup Ilmu Ekonomi Lingkup Ilmu Manajemen Lingkup Ilmu Akuntansi Lingkup Ilmu Bisnis FOKUS (Focus) Keuangan, Perbankan dan Pasar Modal Konvensional Pembangunan Ekonomi (Ekonomi Makro dan Mikro) Manajemen Keuangan Manajemen SDM Manajemen Pemasaran Pajak Audit Keuangan, Perbankan dan Pasar Modal Syariah Kewirausahaan E-Commerce
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 341 Documents
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Pengaruh Good Corporate Governance dan Kebijakan Hutang terhadap Manajemen Laba dengan Kinerja Keuangan sebagai Pemoderasi Soeparyono, Regina Deia
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.687

Abstract

This research aims to analyze the impact of good corporate governance and debt policy on earnings management practices, with financial performance as a moderator. The research method applied is an associative quantitative approach using secondary data. The population considered consists of non-cyclical companies listed on the Indonesia Stock Exchange during the period 2018-2022, totaling 113 companies. Samples were selected using purposive sampling method, with four specific criteria resulting in 32 companies as samples, yielding a total of 160 data observations. Data analysis was conducted through descriptive statistical techniques, panel data regression model estimation, classical assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA) using Eviews 10 software. The research findings indicate that good corporate governance measured by the Board of Directors proxy partially significantly influences earnings management practices. However, the influence of good corporate governance measured by the Independent Commissioners proxy is not statistically significant on earnings management practices. Furthermore, debt policy also does not significantly affect earnings management practices. Additionally, it was found that financial performance does not moderate the relationship between the Board of Directors and Independent Commissioners with earnings management practices, nor does it moderate the relationship between debt policy and earnings management practices.
Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Keuangan Perusahaan Pada Sektor Perbankan Periode 2020-2022 Yang Terdaftar Di BEI Royen Pandapotan Munthe; Danri T Siboro; Ardin Dolok Saribu
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.691

Abstract

This research aims to explore the relationship between corporate governance mechanisms and the financial performance of the banking industry in Indonesia for the 2020-2022 period. In this research the dependent variable is financial performance (ROA) and the independent variables used are audit committee, independent board of commissioners, managerial ownership. The sample used in this research is banking companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sampling technique in this research was carried out using a purposive sampling method so that 26 companies were obtained. This research uses secondary data and the research method used is multiple linear regression analysis. From the results of hypothesis testing it can be concluded that only the first hypothesis (audit committee) is proven to have a positive and significant effect on financial performance, while the board of commissioners and managerial ownership have no and insignificant effect on the dependent variable. This is shown through the results of the t-test which shows a significant relationship with the variables with a significance level of 5%.
Pengaruh Pengungkapan Environmental, Social, and Governance terhadap Agresivitas Pajak dengan Manajemen Laba Sebagai Variabel Mediasi Faradita, Mutia Putri; Kurniawan, Rahmat
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.692

Abstract

The study aims to test and demonstrate the impact of Environmental, Social, and Governance (ESG) disclosure on tax aggressiveness with profit management as a mediation. The research was carried out using the quantitative method involving 26 companies listed on the Indonesian Stock Exchange (BEI) from 2019 to 2021. Data collection methods used are library studies or documentation methods. The results of this study show that in part, ESG disclosure has no effect on tax aggressiveness, while ESG exposure has a negative effect on profit management, as well as profit management has a positive impact on tax agresiveness. The results in this study also show that with the analysis of the profit management pathway can mediate the impact of Environmental, Social, and Governance (ESG) disclosures on tax aggression. The research provides the constitution as a literature for further researchers and as additional information and input material for investors in making decisions. For governments, it can be an input to make more specific policies in the implementation of Environmental, Social, and Governance (ESG) and input in evaluating and maximizing tax-related policies.
Pengaruh Financial Distress, Auditor Switching, dan Audit Report Lag terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan yang Tergabung dalam Jakarta Islamic Index 70 Periode 2018-2022) Putra, Randika; Annisa, Dea
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.696

Abstract

This research aims to examine Financial Distress, Auditor Switching, and Audit Report Lag on Going Concern Audit Opinions in Companies that are Members of the Jakarta Islamic Index 70 for the 2018-2022 Period. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Logistic Regression Analysis using the Eviews version 10 application and Microsoft Excel. The population used in this research is companies that are members of the Jakarta Islamic Index 70 for the 2018-2022 period. The data collection technique in this research is a purposive sampling technique with the results of 70 research populations becoming 37 research samples processed in this research. The research results show that simultaneously financial distress, auditor switching, and audit report lag influence going concern audit opinion. Partially, financial distress has an effect on going concern audit opinion, while auditor switching and audit report lag have no effect on going concern audit opinion.
Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur Sektor Konsumsi yang Terdaftar di BEI Periode 2020 – 2022) Simamora, Lamtiur; Siboro, Danri T; Saribu, Ardin Dolok
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.697

Abstract

The study aims to find out the impact of the characteristic audit committee of manufacturing companies with profit management on the consumer sector listed in the EIB (Indonesian Stock Exchange) period 2020-2022. The sampling technique in this study was carried out using purposive samplings so 37 companies were obtained. From the results of the test understanding it can be concluded that only the first hypothesis (audit committee competence) has proved to have a positive and significant influence on Profit Management, while the size of the audit committee and audit meetings of the committee frequency have no influence and do not syphnify gegen variable dependen. This is demonstrated through a test-t result that shows a meaningful relationship to a variable with a 5% dimension significance.
Pengaruh Kompetensi, Independensi, Profesionalisme dan Pengalaman Kerja Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Kota Medan) Simanullang, Yuni Yessilia S.; Saribu, Ardin Dolok; Sihombing, Halomoan
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.698

Abstract

This research aims to partially determine the influence of professionalism, independence, competence and work experience of auditors on audit quality in Public Accounting Firms. The sample used in this research was auditors who worked at the Medan City Public Accounting Office. The sampling technique in this research was carried out using a purposive sampling method so that 7 Public Accounting Firms with a total of 40 Auditors were obtained. The data obtained in this research is primary data through distributing closed questionnaires to auditors working at KAP Medan who are registered in the Directory of the Indonesian Institute of Public Accountants and the research method used is multiple linear regression analysis. From the results of hypothesis testing, it can be concluded that auditor competence and auditor professionalism have a positive but not significant effect, independence has a positive and significant effect, while work experience has a negative and significant effect. This is shown through the results of the t-test which shows a significant relationship with the variables with a significance rate of 5%.
Pengaruh Karakteristik Komite Audit terhadap Kecurangan Pelaporan Keuangan (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Sihotang, Cristina; Gaol, Manatap Berliana Lumban; Manurung, Amran
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.699

Abstract

The evolution of economic conditions provides many opportunities for corporate fraud. One form of fraud that often occurs on an international scale and in Indonesia is fraudulent financial reporting in manufacturing companies in the food and beverage sub sector. This research aims to determine empirically the influence of independent audit committees, financial expertise and frequency of audit committee meetings on fraudulent financial reporting in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange. The type of research used is quantitative research. The research sample used was a purposive sampling method, where the sample was determined based on certain criteria, totaling 23 companies. The type of data used in this research is secondary data. The data source used is the annual report of each company published on the website www.idx.co.id. The research results show that the independent audit committee has no significant effect on fraudulent financial reporting, while financial expertise and the frequency/number of audit committee meetings partially have a significant effect on fraudulent financial reporting.
Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2022) Butar, Winda Anastasya Butar; Gaol, Manatap Berliana Lumban; Manurung, Amran
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.700

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) on financial performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2022. The population used was 84 companies. By using Purposive Sampling techniques, the sample obtained was 51 companies. The independent variable used is Corporate Social Responsibility (CSR) while the dependent variable is financial performance which is proxied by Return On Assets (ROA), Return On Equity (ROE) and Earning Per Share (EPS). This study uses quantitative research. The data used is secondary data collected using the documentation method. The analytical method used is simple linear regression analysis using SPSS Version 25 software. The study results show that Corporate Social Responsibility (CSR) has a positive and significant effect on Return On Assets (ROA), Return On Equity (ROE) and Earning Per Share (EPS).
Pengelolaan Anggaran Pendapatan dan Belanja Desa di Desa Patumbak Kampung Kecamatan Patumbak Kabupaten Deli Serdang pada Tahun 2022 Gaol, Ayu Indah Lumban; Gaol, Manatap Berliana Lumban; Sinurat, Mangasa
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.702

Abstract

The current problems of village governments are caused by the lack of implementation of Permendagri No. 20 of 2018, which emphasizes transparency, accountability, participation, regularity, and budget discipline in village financial management. Challenges involve low human resources, institutional effectiveness, village revenue governance, and community services. The focus of this research is the management of APBDes, considering concerns about cases of embezzlement of Village Funds in Deli Serdang Regency, such as in Sugau, Tanjung Morawa B, and Salabulan villages, which caused significant losses to state finances. The type of research used is qualitative, by analyzing how the Village Budget is managed. The data obtained is in the form of primary data, which is obtained directly from the results of the researcher's interview with informants. The results showed that Patumbak Kampung Village had prepared a village income and expenditure budget in accordance with Permendagri No. 20 of 2018, but at the stage of APBDes management, namely the implementation stage of Patumbak Kampung Village was not fully in accordance with Permendagri No. 20 of 2018 or only 90% was in accordance with Permendagri No. 20 of 2018.
Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Sipahutar, Cinta Ruth; Gaol, Manatap Berliana Lumban; Siboro, Danri Toni
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.703

Abstract

This study aims to determine the effect of financial ratios on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022. The dependent variable in this study is profit growth, the independent variables in this study are Return On Asset, Net Profit Margin, Current Ratio, Debt to Asset Ratio and Total Asset Turnover. The population in this study was 84 companies and the sample used was 30 companies with purposive sampling techniques. The data used in this study is secondary data sourced from the company's financial statements and annual reports. The research method used in this study is quantitative research with multiple linear regression analysis techniques and data processing using the SPSS program version 25. The results of this study show that NPM has a positive and significant effect on profit growth. ROA and CR have a negative and significant effect on profit growth. DAR has a negative and insignificant effect on profit growth, while TATO has a positive and insignificant effect on profit growth.

Page 8 of 35 | Total Record : 341

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