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INDONESIA
Indonesia Auditing Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032596     EISSN : 29643643     DOI : -
Core Subject : Economy, Science, Education,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
Indonesia Auditing Research Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in practice.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 10 No. `1 (2021): Maret: Auditing, Finance, IT Plan, IT Governance, Risk" : 5 Documents clear
The effect of company size and leverage on earnings management practices in food and beverage sub-sector companies on the Indonesian stock exchange Maya Kartika Handayani
Indonesia Auditing Research Journal Vol. 10 No. `1 (2021): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The objective of the research is to find out empirical evidence of the influence of firm size and leverage on earnings management. The population of this study were listed foods and beverages companies in the Indonesia Stock Exchange. The sample was determined based on the following criteria: (a) the annual report ended December 31, and (b) available and published on the Indonesia Stock Exchange website during the research period. There were 12 companies complying with the criteria. Data analysis was carried out in terms of pool cross-section covering the annual financial report during 2004-2008. The research hypotheses were tested using multiple regression analysis. Firm size was measured by logarithm, leverage was measured by debt to equity ratio and earnings management was estimated by Utami model.
Analysis of the feasibility of investing in consumer goods industry stocks using the capm approach for the period January 2005 - December 2007 Niken Dwi Nastiti
Indonesia Auditing Research Journal Vol. 10 No. `1 (2021): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The purpose of this research is to know wheter some stocks is worthy or not to be bought. The objective of this research is to find out the investment advisability of consumer goods industry stocks in Indonesia Stock Exchange. The object of this research is stock which listed in Indonesia Stock Exchange (BEI). The writer takes example of 30 stocks of consumer goods industry as the object of the research. The research’s period is from January 2005 up to December 2007. The method being used in this research is Capital Asset Pricing Model (CAPM). The result of the CAPM model, it is found that there are 20 undervalue stocks and 10 overvalue stocks in consumer goods industry in a research’s period.
Analysis of the performance of manufacturing companies before and after the merger on the Indonesian stock exchange in the period 2002-2006. Rista Adiningrum
Indonesia Auditing Research Journal Vol. 10 No. `1 (2021): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The purposes of this research are to gain evidence whether mergers gave positive effects on manufacturing company's financial performance and to evaluate each of the manufacturing sub-sectors' financial performance, in what sub-sectors did the merger create the best performance. The population in this research is a merged manufacturing company that is listed in IDX. The method of sample selection is purposive sampling method. This research used secondary data that is audited companies' financial report. The data processing technique in this research is descriptive statistics and paired sample tests. The result of this research is that they have no evidence that the company's financial performance has improved after merger based on liquidity, activity, solvency and profitability ratios. stone, clay,
Analysis of the influence of quality, price, brand, facilities and models on the decision to purchase a Blackberry cellphone (case study on STIE IBS students) Adhi Mulya Puspo
Indonesia Auditing Research Journal Vol. 10 No. `1 (2021): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The objectives of the research are to know the effects of quality, price, brand, facilities or feature, and models of BlackBerry mobile phone towards the consumers' decision making in purchasing BlackBerry mobile phone, and to identify what factors have a dominant effect on the consumers' decision making of purchasing BlackBerry mobile phone in STIE IBS. After an examination of 145 respondents by multiple regression analysis, the study found that : (1) the significance value of 0.000 or 0.000 ≤ 0.05. This indicates that there are significant effects of of quality, price, brand, facilities, and models of BlackBerry mobile phone towards the consumers' decision making in purchasing BlackBerry mobile phone in STIE IBS. Thus, the fourth hypothesis could not be ignored. (2) Among the independent variables that were examined, facilities or feature has a dominant and significant effect on consumers' decision making in purchasing BlackBerry mobile phone. (3) Viewed from the collective test of factors on consumers' decision making in purchasing BlackBerry mobile phone, then: (a) Obtained a strong correlation between X1, X2, X3, X4, X5 due to R> 0.5 is 26.3% (adjusted R square) influence on purchasing decisions, while the rest are caused by other factors that is not examined. (b) On the variable facilities is seen that p value of 0.001 or 0.000 ≤ 0.05, so that it can be said H0 could not be rejected, which means the facilities variable significantly influence the consumers' decision making in purchasing BlackBerry mobile phone,The findings show that facilites or feature has a very significant effect of decision making in purchasing BlackBerry mobile phone.
The role of internal control in supporting the effectiveness of the credit system for small and medium enterprises (Case Study at Bank Rakyat Indonesia Cirebon Coastal Unit) Anggie giselalutfi
Indonesia Auditing Research Journal Vol. 10 No. `1 (2021): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

Summary of credit is the main activity in the BRI unit Pesisir. Security problems is a credit problem that must be observed, because of the risks that may arise in the credit system and will likely lead to a jammed credit given to customers that reflect the operational viability of the bank. Adequate internal control that are closely tied to the effectiveness of the credit for the system of internal control that are not adequately applied also influence the effectiveness of the credit system. The author of the research system of the BRI unit Pesisir. Goal of this research to examine how the effectiveness of the implementation of internal control, the mechanism how the credit system, and how the role of internal control system effectiveness in supporting the credit of UKM. Results of research conducted, the author obtained a description of activities and implementation of internal control effectiveness of the credit system in the BRI unit Pesisir. In conducting activities, BRI unit Pesisir has implemented internal control which include: Environmental Control, Risk assessment, Control Summary, Information and Communication, and Monitoring. Authors concluded based on that research and discussion of the internal control unit on the BRI Pesisir a role in supporting the effectiveness of the credit system.9 pt).

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