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INDONESIA
Jurnal Ekonomis
Published by Universitas Advent Indonesia
ISSN : 19790856     EISSN : -     DOI : 10.58303
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomis mengundang para peneliti baik dosen maupun mahasiswa yang berkolaborasi dengan dosen untuk bergabung bersama Jurnal Ekonomis melalui tulisan hasil penelitian di bidang Manajemen dan Bisnis dan juga terapannya di bidang ekonomi. Jurnal Ekonomis menyambut kontribusi dari para peneliti untuk kontribusi yang lebih baik bagi dunia pendidikan dan juga negara yang memenuhi kaidah ilmiah yang baik. Artikel terbit 2 (dua) kali dalam setahun yaitu bulan April dan bulan Oktober.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 147 Documents
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INTELLECTUAL CAPITAL DISCLOSURE: KAITANNYA DENGAN UKURAN PERUSAHAAN, PERTUMBUHAN LABA DAN NILAI PERUSAHAAN Bonar Pangaribuan; Hisar Pangaribuan
Jurnal Ekonomis Vol 13 No 3 (2020): EKONOMIS : Oktober 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.662 KB) | DOI: 10.58303/jeko.v13i3.2392

Abstract

Bank is the business industry that runs with various, even complex sources of capital, therefore it is necessary to have adequate management and disclosure of intellectual capital in this industry. The aims of this study is to determine the effect of company size and profit growth on intellectual capital and to find out the effect of intellectual capital on firm value banking companies in Southeast Asia. By using descriptive and verification research methods, it is expected that this research can explain the state of banking companies in Southeast Asia and verify research and explain the gaps that exist in previous studies related to this research hypothesis. This study uses secondary data and the sample is taken using a purposive sampling method. The data obtained and met the research criteria were processed using STATA. These findings indicate that company size, as seen from total assets, has a significant and positive effect on disclosure of intellectual capital, earnings growth has a significant and negative effect on disclosure of intellectual capital, and disclosure of intellectual capital has no significant effect on firm value.
PENGARUH INTELECTUAL CAPITAL DISCLOSURE TERHADAP NILAI PERUSAHAAN DAN HARGA SAHAM Ifki Dutrianda; Hisar Pangaribuan
Jurnal Ekonomis Vol 13 No 3 (2020): EKONOMIS : Oktober 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (912.272 KB) | DOI: 10.58303/jeko.v13i3.2393

Abstract

This study aims to determine the effect of intellectual capital disclosure on firm value and also the effect of intellectual capital disclosure on stock prices in Indonesia. The sample selection method used in this study was purposive sampling. Of the 43 banks in Indonesia, it was found that there were 40 banks that were sampled in this study according to the specified characteristics. This study uses secondary data derived from annual reports of banking companies on the Indonesia Stock Exchange for the 2017-2019 period. Data processing is done using the STATA application. Measurement of disclosure of intellectual capital uses checklist items, measurement of company value uses the price to book value and stock prices are seen from the stock market closing price contained in the annual report. The results of this study indicate that an increase in the disclosure of intellectual capital cannot significantly affect the increase in firm value, while on the same occasion an increase in disclosure of intellectual capital information itself can significantly affect an increase in stock prices.
PENGARUH AUDIT DELAY, AUDIT FEE, DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (STUDI PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI TERDAFTAR DI BEI 2016-2019) Catherina Stevani; Valentine Siagian
Jurnal Ekonomis Vol 13 No 3 (2020): EKONOMIS : Oktober 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.01 KB) | DOI: 10.58303/jeko.v13i3.2394

Abstract

This study aims to determine the effect of audit delay, audit fee, and company size on auditor switching by a company. Based on the type of data, this study uses quantitative research methods, which are then processed using SPSS software. With the purposive sampling method, the research sample obtained was 30 companies in the consumer goods industry sector listed on Indonesia Stock Exchange for the year 2016-2019. This study uses Audit Delay, Audit Fee, and Company Size as the dependent variable and Auditor Switching as the independent variable. This research uses descriptive analysis, multicollinearity test, t-test and F test as statistical analysis instruments. The results of the research through the t-test shows that audit delay has a significant effect on auditor switching, audit fees have no significant effect on auditor switching, and company size does not have a significant effect on auditor switching. Coefficient determination shows that audit delay, audit fees, and company size affect auditor switching 6,8% and F test shows a significant effect.
THE EFFECT OF LIQUIDITY AND PROFITABILITY ON COMPANY VALUE (Study on consumer goods industry sector companies in the food and beverage sub-sector listed on the IDX in 2018-2019) Joseph Andre Sinaga; Harman Malau
Jurnal Ekonomis Vol 13 No 3 (2020): EKONOMIS : Oktober 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.115 KB) | DOI: 10.58303/jeko.v13i3.2395

Abstract

This study aims to determine whether liquidity and profitability influence firm value. The data used in this study is secondary data where this secondary data is taken from the financial statements of companies in the consumer goods industry sector in the food and beverage sub-sector listed on the IDX in 2018-2019. This research uses descriptive analysis method, linear regression, and significant test. The results of this study indicate that liquidity has an influence on firm value in the consumer goods industry sector in the food and beverage sub-sector. Same thing with profitability. Profitability influences firm value. And after conducting the simultaneous test, liquidity, and profitability influence firm value, but not significant.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Sisobadodo Zendrato; Harlyn Siagian
Jurnal Ekonomis Vol 13 No 4a (2020): EKONOMIS : Desember 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.586 KB) | DOI: 10.58303/jeko.v13i4a.2415

Abstract

Penelitian ini bertujuan untuk menilai dan menguji pengaruh profitabilitas dan likuiditas terhadap opini audit going concern. Pengujian ini memakai sampel perusahaan di sector makanan dan minuman yang terteta pada Bursa Efek Indonesia (BEI) dan menerima opini audit going concern pada periode 2014-2018. Penulis menggunakan purposive sampling dan jumlah sampel pada penelitian ini adalah sebanyak 30 sampel dari 6 perusahaan. Pengujian hipotesis pada penelitian ini memakai uji regresi linear berganda dan regresi logistic. Berdasarkan hasil penelitian yang telah dilaksanakan maka didapati: Hasil uji t menunjukkan bahwa profitabilitas dan likuiditas berpengaruh positif terhadap going concern tetapi t hitung dari profitabilitas lebih besar yaitu 2,967 dibanding likuiditas sebesar -2,172. Dari hasil uji F menunjukkan pengaruh secara simultan profitabilitas (ROA) dan likuiditas (Cash Ratio) terhadap pernyataan audit mengenai kelangsungan usaha dengan nilai Adjusted R Square sebesar 0,235 atau 23,5%. Sedangakan dari hasil uji regresi logistic terdapat Return on Asset tidak memiliki pengaruh terhadap penerimaan opini audit going concern dengan nilai 2,154 dengan tingkat signifikansi 0,058. Dan Cash Ratio berpengaruh negatif terhadap penerimaan opini audit going concern yang memiliki nilai -10,140 dengan tingkat signifikansi 0,470.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER TERHADAP PROFITABILITAS PERUSAHAAN SUB-SEKTOR KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Joshua Hutagaol; Romulo Sinabutar
Jurnal Ekonomis Vol 13 No 4a (2020): EKONOMIS : Desember 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (888.531 KB) | DOI: 10.58303/jeko.v13i4a.2416

Abstract

This purpose of this study to determine the effect of current ratio, debt to equity ratio and total asset turnover on profitability. Ten chemical sub-sector companies were used as samples in this study with a period of time of 3 years so the total sample used was as many as 30 samples. Variable testing of research is conducted with t (partial) and f (simultaneous) tests with a significance level (α) of 0.05 or 5%. Multiple linear regressions are used as a method for analyzing research data. This study found that current ratio has a negative and not significant effect on the profitability 0.158>0.05 with t count -1.455, debt to equity ratio has a negative and significant effect on profitability 0.017<0.05 with t count -2.540, and total asset turnover has a positive but not significant effect 0.161>0.05 with t count 1.444.
STUDI TERKAIT DENGAN STANDAR PENGENDALIAN MUTU DAN KUALITAS AUDIT Hisar Pangaribuan; Jenny Sihombing; Ifki Putri Dwi Nanda Dutrianda
Jurnal Ekonomis Vol 13 No 4a (2020): EKONOMIS : Desember 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.794 KB) | DOI: 10.58303/jeko.v13i4a.2418

Abstract

The aim of this study is to examine the effect implementation of audit quality control system in audit engangement on audit quality. The data collected for processing is obtained from the questionnaires distributed to auditors who have performed their professional duties as auditors (with minimum as a senior auditor). Statistical data processing is carried out for hypothesis testing in making conclusions using a variance-based approach. The Audit quality control system is a crucial thing in increasing user confidence in the attestation services provided by public accounting firms. The standards of quality control are useful to ensure the quality of the resulting audit can meet the objectives and specifications that have been previously set. When quality control systems are implemented properly, it will have a significant effect on improving the resulting audit quality. The three most important things in determining an adequate quality control system are the attitude of auditor independence, continuing professional education and the principle of prudence in engagement. The results of this study will be very useful for auditors in carrying out their duties so that audit quality is properly maintained.
PENGARUH ROA DAN ROE TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Semen di Bursa Efek Indonesia Tahun 2015-2019) Johna Simbolon; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 13 No 4a (2020): EKONOMIS : Desember 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.763 KB) | DOI: 10.58303/jeko.v13i4a.2419

Abstract

Penelitian ini ditujukan untuk mengeksplorasi besar pengaruh yang diberikan oleh Return on Asset dan Return on Equity terhadap Harga Saham baik secara simultan maupun secara parsial. Penelitian ini menggunakan menggunakan pendekatan kuantitatif dengan sumber data dari Bursa Efek Indonesia. Populasi perusahaan yang bergerak pada sub-sektor semen adalah 6 perusahaan dan akan diseleksi sesuai dengan kriteria yang ditentukan. Teknik analisis data menggunakan uji asumsi klasik, koefisiensi determinasi Mdan uji hipotesis. Pada penelitian ini ditemukan hasil bahwa Return on Asset berpengaruh signifikan terhadap harga saham, sedangkan Return on Equity sebailiknya. Secara simultan didapati bahwa Return on Asset dan Return on Equity tidak berpengaruh signifikan terhadap harga saham.
PENGARUH KOMPETENSI SEKRETARIS DAN SARANA PRASARANA KEARSIPAN TERHADAP MANAJEMEN ARSIP DINAMIS DI KANTOR PERPUSTAKAAN DAN KEARSIPAN DAERAH KABUPATEN BELITUNG Chatrine Yulina Pangestu; Romulo Sinabutar
Jurnal Ekonomis Vol 13 No 4a (2020): EKONOMIS : Desember 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.291 KB) | DOI: 10.58303/jeko.v13i4a.2420

Abstract

This study aims to find out information about the competence ofsecretaries, archival infrastructure, dynamic archive management, and the influenceof secretaries&#39; competence and infrastructure on dynamic archives management inthe offices of the Regional Library and Archives Office of Belitung Regency. Themethod used in this study is a qualitative method and descriptive method which aimsto discuss the problem of competence and infrastructure for dynamic recordsmanagement which includes aspects of organization, control and monitoring ofdynastic archives. Sources of data used by researchersutilized from journals, books,articles, web, and whatsapp. The research results show that the competenciespossessed by the Secretary or Archives Officer, Archival Facilities, and DynamicArchives Management at the Office of the Regional Library and Archives Service ofBelitung Regency have all met the standards of ANRI (National Archives of the 66Republic of Indonesia) and the system. organized work and make work moreeffective and efficient to achieve work goals.
PENGARUH BRAND IMAGE DAN KARAKTERISTIK PRODUK LANEIGE TERHADAP KEPUTUSAN PEMBELIAN Chelsea Alicia; Valentine Siagian
Jurnal Ekonomis Vol 13 No 4b (2020): EKONOMIS : Desember 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (734.754 KB) | DOI: 10.58303/jeko.v13i4b.2422

Abstract

This research aims to find out if brand image and product characteristics influence purchasing decisions. Data collection was conducted using questionnaires of research instruments. The population in this study was students from Parahyangan University. The sample number was 206 respondents who were studying at Parahyangan University Bandung with purposive sampling method. T-test results show that brand images have a positive and significant effect on purchasing decisions and product characteristics have a positive and significant impact on purchasing decisions. F-test results show there is a simultaneous influence of brand image and product characteristics on purchasing decisions. The implications of this research are expected to be used as an advanced research material and can add references to the variables studied. Companies are expected to maintain and increase the excellence of their products so that they will increase purchases in order to grow with the times.

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