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Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi

liabilitas
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Published by Universitas Satya Negara Indonesia

ISSN : 25028669 EISSN : 28094417 DOI : https://doi.org/10.54964/liabilitas.v7i2

Core Subject : Economy,

Economics, Econometrics & Finance

Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi pertama kali diterbitkan pada tahun 2016. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi dimaksudkan sebagai media kajian ilmiah hasil penelitian, pemikiran dan kajian analisis kritis mengenai penelitian di Bidang Akuntansi. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menerbitkan 2 (dua) jurnal dalam setiap tahunnya, yaitu terbit di bulan Februari dan Agustus. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi sebagai bagian dari semangat menyebarluaskan ilmu pengetahuan hasil dari penelitian dan pemikiran untuk pengabdian pada masyarakat luas. Situs Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menyediakan artikel-artikel jurnal untuk diunduh secara gratis. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi adalah jurnal ilmiah akuntansi dan ekonomi yang merupakan sumber referensi akademisi di bidang Akuntansi. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menerima artikel ilmiah dengan lingkup penelitian pada: Akuntansi Keuangan Akuntansi Manajemen Auditing Perpajakan Sistem Informasi Akuntansi Akuntansi Sektor Publik / Pemerintahan

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 130 Documents

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Pengaruh Current Ratio, Debt To Equity Ratio, Net Profit Margin, Dan Pertumbuhan Perusahaan Terhadap Harga Saham Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2016-2019 Tagor Darius Sidauruk; Yeni Yulistika Sari
Jurnal Liabilitas Vol 6 No 2 (2021): Volume 6 No.2, Agustus 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Tujuan penelitian ini adalah untuk mengetahui pengaruh Current Ratio, Debt to Equity Ratio, Net Profit Margin dan pertumbuhan perusahaan terhadap harga saham pada perusahaan manufaktur sektor barang konsumsi sub sektor makanan dan minuman di Bursa efek Indonesia (BEI) periode 2016 – 2019. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia. Metode penarikan sampel yang digunakan adalah dengan metode purposive sampling. Jumlah populasi dalam penelitian ini adalah 25 perusahaan dan yang memenuhi kriteria sampel adalah sebanyak 14 perusahaan. Hasil penelitian ini menunjukkan bahwa Current Ratio dan Debt to Equity Ratio berpengaruh negatif terhadap harga saham, Net Profit Margin berpengaruh positif terhadap harga saham, dan pertumbuhan perusahaan tidak berpengaruh terhadap harga saham. Sedangkan secara simultan hasil penelitian menunjukkan bahwa Current Ratio, Debt to Equity Ratio, Net Profit Margin dan pertumbuhan perusahaan berpengaruh signifikan terhadap harga saham

Cash Flow Risk Management Pratices dan Sustainable Financial Performance Pada Industri Perbankan Di Indonesia Sparta
Jurnal Liabilitas Vol 7 No 1 (2022): Volume 7 No.1, Februari 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

This study aims to see the extent to which risk management practices in companies, especially banking, influence the sustainability of conventional banking financial performance on the Indonesia Stock Exchange. The research sample is the banking industry on the IDX capital market during the period 2017 to 2019. Of the 41 banks that went public, 38 conventional banks were used as research samples. The dependent variable used is the Sustainable growth rate as a proxy for sustainable financing performance The independent variables used are Cash flow operating to total liability as a proxy for risk management practice in cash flow operating, cash flow investing to total liability, cash flow financing to total liability and cash flow operating to shareholder equity. The results show that risk management practices in cash flow finance to total libility, risk management practices in cash flow investing to total liability, risk management practices in cash flow operating to total share holder equity have an impact on the sustainability of banking financial performance. These results have implications for banking management, especially in terms of predicting the sustainability of banking financial performance. Key Words: sustainable financing performance, cash flow risk management pratices

PENGARUH ARUS KAS OPERASI, LABA BERSIH, UKURAN PERUSAHAAN DAN PRICE BOOK VALUE TERHADAP HARGA SAHAM Heriston Sianturi; Anji Angger Bimo Setyo Wibowo
Jurnal Liabilitas Vol 7 No 1 (2022): Volume 7 No.1, Februari 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

This research was a puspose to provide empirical eviden about operating cash flow, net income, SIZE firm and stock market value that effect to the stock price. The ratio in this research were AKO, Earning After Tax (EAT), SIZE (Ln Tottal Asset), and Price to Book Value (PBV) as independent variables and stock price as dependent variable. The samples of this research are LQ45 Index company that being active are traded and listed in BEI 2016-2019. Moreover, it is chosen by purposive sampling whereas it is based on some criteria. The statistic method used to test on the research hypothesis is multiple liniear regression. The result show that AKO, Earning After Tax (EAT), SIZE (Ln Tottal Asset), and Price to Book Value (PBV) simultaneously are significant in prediction the stock price which will be traded. This research also indicate that AKO, Earning After Tax (EAT), and SIZE (Ln Tottal Asset) partial are significant in prediction the stock price which will be traded. Keywords : Operating Cash Flow, Net Income, SIZE Firm, Price Book Value, and Stock Price.

PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, UKURAN KANTOR AKUNTAN PUBLIK (KAP), AUDIT FEE, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2019 Adolpino Nainggolan; Tagor Darius Sidauruk; Eyndah Fajar Cahyani
Jurnal Liabilitas Vol 7 No 1 (2022): Volume 7 No.1, Februari 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

This study aims to analyze the effect of management change, financial distress, size of Public Accounting Firm (KAP), audit fee and audit opinion on auditor switching. The population of this study is all property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The method used to determine the sample is purposive sampling with 90 samples obtained. The data analysis method used logistic regression analysis. The results of the study partially that management change and KAP size have no effect on auditor switching, while financial distress, audit fees, and audit opinions have a significant effect on auditor switching. Simultaneously, the variable of financial distress management turnover, audit fee, and audit opinion has an effect on auditor switching by 29.5% while the remaining 70.5% is influenced by other variables not included in this study. Keywords: Management Change, Financial Distress, Public Accounting Firm Size (KAP), Audit Fee, Audit Opinion, Auditor Switching .

PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE Indira Shinta Dewi shinta
Jurnal Liabilitas Vol 7 No 1 (2022): Volume 7 No.1, Februari 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Obtaining empirical evidence of how the effect of profitability, leverage, and income growth on tax avoidance is the goal of this study This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2016-2020. 317 number of observations sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the profitability, and leverage has no effect on tax avoidance. Sales growth has negative effect on tax avoidance. Keywords : leverage; sales growth, profitability; tax avoidance

PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT, UKURAN KAP DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING Galih Chandra Kirana; Muhamad Ridwan Indriansyah
Jurnal Liabilitas Vol 7 No 1 (2022): Volume 7 No.1, Februari 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

The Purpose of this research is to know the influence of company size, audit opinion, the size of size of public accountant firm and the tenure audit of the SWITCHING auditor to the IDX-listed manufacturing company, where the total length of the Audit Alliance as the tenure audit indicator , and the natural logarithm of the company's total assets as the company's size indicator, this research is a type of causal research, which uses population data from 166 companies listed on the Indonesia stock Exchange 2014-2018 The retrieval methods used in this study are purposive sampling and obtained data that passed the test as much as 43 company samples and 215 observation counts. The Data used is the financial statement of each of the sample company Maing published through the site www.idx.co.id . The results showed that the company's size partially did not have any significant effect on the auditor switching, the partial audit opinion has no significant effect on the auditor switching, size of public accountant firm has no significant effect on the auditor switching and Audit tenure partially significant effect on auditor switching. Keywords: Company Size, Audit Opinion, Size of Public Accountant Firm, Audit Tenure, Auditor Switching

ANALISIS LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, NET INTEREST MARGIN TERHADAP PROFITABILITAS BANK Nia Tresnawaty
Jurnal Liabilitas Vol 7 No 1 (2022): Volume 7 No.1, Februari 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

This study was conducted to examine how the variables influence Loan to Deposit Ratio (LDR), Non Performing Loan (NPL) and Net Interest Margin (NIM) on Profitability at Conventional Banks with a population of general banking sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. . The method used in the study using multiple linear regression analysis, research design using causal and the type of data used is secondary data. From data processing, it can be concluded that Non Performing Loans (NPL) and Net Interest Margin (NIM) have an effect on Bank Profitability, while Loan to Deposit Ratio (LDR) has no effect on Bank Profitability. Keywords : LDR; NPL; NIM; BANK PROFITABILITY

ANALISIS EFEKTIVITAS PROSES PENCAIRAN DANA PADA KANTOR PELAYANAN PAJAK PRATAMA BEKASI UTARA Natrion
Jurnal Liabilitas Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

The purpose of this study is to see whether the variables of supervision, Human Resources (HR), Standard Operating Procedures (SOP) and Information Systems affect the effectiveness of the disbursement process at Kantor Pelayanan Pajak Pratama Bekasi Utara. The research methodology used in this study uses clauses to identify the extent and nature of cause-and-effect relationships. The population and sample are Pejabat Pembuat Komitmen (PPK) from Work Units and Partners who are registered in the Bekasi KPPN environment. The type of data used in this study is primary data obtained directly from the original source (without going through an intermediary) by using an online questionnaire distribution technique. The data analysis method used to test this research is in the form of descriptive statistical analysis, validity test, reliability test, classical assumption test, multiple linear regression test and hypothesis testing Based on the results of this study, the Supervision Variables, Human Resources (HR), Standard Operating Procedures (SOP), have no effect on the effectiveness of the disbursement process, but Information System variables affect the effectiveness of the disbursement process at the Kantor Pelayanan Pajak Pratama Bekasi Utara.

PENGARUH OTONOMI AUDIT DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR Galih Chandra Kirana
Jurnal Liabilitas Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

The results showed that the Auditor's Work Results as measured by the level of Role Ambiguity did not have a positive and significant effect on Auditor Performance and Audit Autonomy as measured by the results of the work completed by the auditors had a positive and significant effect on Examiner Performance.

PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN KOSMETIK DAN KEPERLUAN RUMAH TANGGA SEBELUM DAN SAAT COVID-19 Trisna Wulandari; Matdio Siahaan
Jurnal Liabilitas Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

The purpose of this study is to determine the financial performance of the cosmetics and household goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2020 period. In this study, financial performance is calculated by financial ratios consisting of liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The population in this study were 9 companies and the sample used was 8 companies with 2 years of observation. The data collection technique used for this research is a documentation technique whose sources come from the idx website and the official website of the company concerned. The data collection method used is literature study. And the analysis technique used in this research is descriptive statistics, normality test and hypothesis testing with Paired Sample T-Test and Wilcoxon Signed Rank Test. The results showed that simultaneously there was no significant difference in financial performance between the cosmetics and household goods sub-sector companies listed on the IDX before and during the COVID-19 pandemic seen from the liquidity ratio with the current ratio and quick ratio, solvency ratio with debt to assets ratio and debt to equity ratio, profitability ratio with net profit margin, return on assets and return on equity, as well as activity ratio with total assets turn over and working capital turn over.

Page 9 of 13 | Total Record : 130

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Christina

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Home Page

OAI Link

Editorial Team

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Contact Name Christina

Contact Email christina@usni.ac.id

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Journal Mail Official liabilitas@usni.ac.id

Editorial Address Jl. Arteri Pondok Indah No.11, , Jakarta Selatan, Provinsi DKI Jakarta, 12240

Location Kota adm. jakarta selatan, Dki jakarta INDONESIA

Abstract

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Contact Name
Christina

Contact Email
christina@usni.ac.id

Phone
+6285271344110

Journal Mail Official
liabilitas@usni.ac.id

Editorial Address
Jl. Arteri Pondok Indah No.11, , Jakarta Selatan, Provinsi DKI Jakarta, 12240

Location
Kota adm. jakarta selatan,

Dki jakarta

INDONESIA