International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) is an open access, peer-reviewed, and refereed journal published by PT. ZILLZELL MEDIA PRIMA. The main objective of IJAMESC is to provide an intellectual platform for the international scholars. IJAMESC aims to promote interdisciplinary studies in accounting, management, economics and social science and become the leading journal in accounting, management, economics and social science in the world. The journal publishes research papers in the fields of: Accounting: Financial Accounting and Capital Markets, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Social and Environmental Accounting, and Islamic Accounting. Management: Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-Business, Knowledge Management, Corporate Governance, Management Information System, International Business, Business Ethics, Entrepreneurship, and Sustainability Economics: Macroeconomic, Microeconomic, Monetary, International Trade, Development Economic, Country-Specific Studies, Economic Policy Evaluations, and International Comparisons Social Sciences: Education, Law, Islamic Studies, Communication and Journalism, Political Science, Philosophy, Psychology, Sociology, History, Visual Arts, Public Administration, Population Studies, Library and Information Science, Human Right, and Tourism.
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<![CDATA[ANALYSIS OF RAW MATERIAL INVENTORY CONTROL BASED ON ECONOMIC ORDER QUANTITY METHOD AT PT. SAWITINDO MAS TANJUNG RAJA SAKTI, LAMPUNG ]]>
<![CDATA[Henokh Xaverius Winata]]>;
<![CDATA[Iskandar Ali Alam]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.177
<![CDATA[This research aims to determine the price difference used with the EOQ method, save production costs, and produce maximum results. The research uses random sampling techniques, the method in this research uses qualitative methods and secondary data sources, data collection methods namely observation and interviews. Population In this research, there were all 40 employees of PT Sawitindo, the sample used was 3 employees who were directly interviewed. The data analysis technique used in this research was using the EOQ and total cost methods. The contribution of research using the EOQ method is that it can save production costs at PT and produce optimal quantities. The results obtained by calculating the EOQ method are in September IDR 2,935,749 in October IDR 3,501,849, in November IDR 3,945,896. After using the EOQ method there is a large price difference, namely in September IDR 814,251, in October IDR 1,748,151, and in November IDR 804,104, In general, research using the EOQ method can produce maximum results with more cost effective.]]>
<![CDATA[FINANCIAL STATEMENT INTEGRITY: THE ROLE OF AUDIT TENURE, KAP SIZE, AND AUDIT FEE ]]>
<![CDATA[Vivian Susanto]]>;
<![CDATA[Khairudin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.182
<![CDATA[This study aims to determine and analyze the impact of audit tenure, the size of KAP, and audit fees. The purpose of this study is to disseminate knowledge and information about factors that affect the integrity of financial statements of building construction companies in Indonesia. The object of this study is a building construction sub-sector company listed on the Indonesia Stock Exchange during the period 2020 – 2022. The entire quantitative research sample amounted to 33 companies. Purposive sampling is used in the sampling procedure. The test was conducted using multiple regression analysis, where the integrity of financial statements is measured using accounting conservatism. The results of this study show that tenure audits and audit fees have a negative and significant effect on the integrity of financial statements and the size of public accounting has a positive and significant effect on the integrity of financial statements. It is expected that with this research, all parties (management, shareholders, and auditors) must be highly committed to realizing the improvement of financial statement integrity. The limitation of this study is the low adjusted R square value of 0.271, which indicates that the independent variable is only able to explain 27.1% of the variation of the dependent variable, as well as the lack of research samples. Then the suggestion for future research is to add research samples and other variables such as (1) company size; (2) leverage; (3) profitability; (4) financial distress that can explain the effect on the integrity of financial statements.]]>
<![CDATA[MODEL OUTCOME LEARNING ACCOUNTING TAXATION (CASE STUDY OF STUDENTS IN ACCOUNTING STUDY PROGRAM, BANDAR LAMPUNG UNIVERSITY) ]]>
<![CDATA[Septi Ayu Lestari Habeahan]]>;
<![CDATA[Riswan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.183
<![CDATA[Higher education is useful to be able to develop human resources and has become one of the main focuses in developed countries around the world. Due to the increasing development of today's times, undergraduate graduates are strived to become more qualified and have more knowledge, including insight into tax accounting. The purpose of this study is to find out the factors that affect learning outcomes. The existence of this research was carried out for the method used is a quantitative method with an explanatory research approach that uses as many as 81 samples of students from the class of 2020 and 2021 accounting study programs, Faculty of Economics and Business. The technique for data analysis used in this study is multiple linear regression and using SPSS software to process it. The results of the research obtained showed a positive and significant influence on the variables of understanding taxation and the intensity of assignment on tax accounting learning outcomes. Then the role of motivation in moderating each variable can strengthen the relationship.]]>
<![CDATA[STRATEGY INCREASES SHARE PRICES IN TECHNOLOGY SECTOR COMPANIES ]]>
<![CDATA[Evina Wijaya]]>;
<![CDATA[Khairudin]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.184
<![CDATA[The offer of shares is used by market participants to calculate the stock price, which is the price of a share in the capital market at a certain time. The technology sector saw a decline of almost half by 42.61% in one year in 2022, a phenomenon that caught the author's attention in reviewing the financial performance of the industry. This research uses Return on Equity, Current Ratio, Debt to Asset, and Earnings Per Share as a measure of stock price to determine the impact on financial performance. This research uses a quantitative approach utilizing secondary data in 2020–2022 and purposive sampling to obtain sample data. The findings of this research are: (1) profitability has a negative and insignificant effect on stock prices; (2) liquidity has a negative and insignificant effect on stock prices; (3) solvency has a positive and significant effect on stock prices; (4) Market value has a positive and significant effect on stock prices. The suggestion in this research is for all parties (management, investors, potential investors) to pay more attention to profitability and liquidity to be able to predict the value of a company and the next researcher, to add samples and other variables such as ROA, DER and PER, which are able to explain the effect of financial performance on stock prices.]]>
<![CDATA[THE EFFECT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY ON TAX AVOIDANCE ]]>
<![CDATA[Helen]]>;
<![CDATA[Haninun]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.185
<![CDATA[Tax avoidance is a business practice that uses accounting techniques that comply with tax rules by exploiting legal loopholes to reduce their total tax liability. The purpose of this study is to gather empirical evidence on the relationship between tax avoidance and accounting profitability, leverage, and liquidity. Using a sample of banking organizations registered in the IDX for the years 2018-2022, the study was carried out statistically. A linear multiple analysis is utilized in the analytical method. Partial research findings show that profitability factors affect while leverage and liquidity have no effect on tax avoidance, but simultaneously profitability, leverage, and liquidity affect tax avoidance.]]>
<![CDATA[INFLUENCING FACTORS INVESTMENT DECISION IN GENERATION Z (CASE STUDY ON FEB BANDAR LAMPUNG UNIVERSITY STUDENTS) ]]>
<![CDATA[Clarissa Tiara Putri]]>;
<![CDATA[Herry Goenawan Soedarsa]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.186
<![CDATA[Finance has now become one of the most important livelihood goals for everyone, and to meet daily needs, everyone needs money. Investing is one way to allocate capital for future profits. Investment decisions are influenced by various factors. The aim of this research is to find out and analyze the factors that influence investment decisions in Gen-Z. The population in this study were active undergraduate students at the Faculty of Economics and Business, Bandar Lampung University. Sampling used a purposive sampling method with the criteria of having made an investment, with a sample size of 100 people. This study uses Multiple Linear Regression analysis and uses the SPSS 26 application to process the data. The results obtained are that rational and irrational attitudes have a positive and significant partial or simultaneous effect on investment decisions. These results show that undergraduate students at the Faculty of Economics and Business, Bandar Lampung University, as Gen-Z, already have a good understanding of financial literacy, and have self-confidence based on their skills and knowledge, so they are confident that their investments will meet expectations.]]>
<![CDATA[THE EFFECT OF PROFITABILITY AND LEVERAGE ON THE TIMELINESS OF FINANCIAL REPORTING ]]>
<![CDATA[Selvy Anggraini]]>;
<![CDATA[Afrizal Nilwan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.187
<![CDATA[Punctuality is an important trait that shows the ability of the organization to compile and present financial statements according to the grace period, because information in financial reporting that is in accordance with the deadline is more useful for stock investors when making investment decisions. The purpose of this study is to evaluate how profitability and leverage affect the timeliness of financial statements. In this study, profitability is assessed through return on assets (ROA) and leverage is analyzed using debt to equity ratio (DER). This type of study is a quantitative set that utilizes secondary information in the form of financial statements per year from the company obtained through the www.idx.co.id site. Participants in this study are property and real estate sub-sector business entities listed on the Indonesia Stock Exchange for the period 2020-2022. The respondents of this study were 69 organizations that met 4 respondent requirements using purposive sampling techniques. The test was carried out through the use of logistic regression analysis with SPSS software version 18. The partial presumptive test output shows that profitability and leverage have a significant positive impact on the timeliness of financial statements. The findings of the coefficient of determination test explain that the percentage of the influence of profitability and leverage for the timeliness of financial statements is 10.2% and the remaining 89.8% is impacted by other independent elements that have not been studied in this study]]>
<![CDATA[PENTAGON FRAUD MODELLING: HOW IT AFFECTS FINANCIAL STATEMENT ]]>
<![CDATA[Fachrul Roza]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.190
<![CDATA[This study examined conceptually the detection of financial statement fraud using Banking fraud in Indonesia Stock Exchange (BEI) Companies Listed on the Indonesia Stock Exchange (BEI) during 2017-2021 in a total of 200 samples from 40 companies using Eviews analysis. The methodology adopted in this study is quantitative research in which relevant and extant literature related to elements in Pentagon fraud model is reviewed about financial statement fraud. Financial stability does not affect financial statements in a significant linear fashion, and financial targets and external parties that seek to suppress have a significant negative impact on financial statements and do not show significance on other variables, being the result of this study. Current fraud insights are an important factor, both for managers in managing finances and for regulators/policymakers in preventing structured and reliable financial statement fraud.]]>
<![CDATA[THE INFLUENCE OF LEVERAGE, PROFITABILITY, SOLVENCY, COMPANY SIZE, ON STOCK PRICES IN FOOD AND BEVERAGE INDUSTRY COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (BEI) IN 2018-2022 ]]>
<![CDATA[Siti Aisyah Nasution]]>;
<![CDATA[Pryani Florentina Br Ginting]]>;
<![CDATA[Berta Novia Patrisia Saragih]]>;
<![CDATA[Monalisa Br Tumeang]]>;
<![CDATA[Dwi Saraswati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.191
<![CDATA[The study was conducted on food and beverage manufacturing businesses that are publicly traded on the Indonesia Stock Exchange (BEI) between 2018 and 2022. The objective of this research is to conduct experiments and studies to examine the influence of profitability, solvency, leverage, and firm size on market pricing. This study is a quantitative analysis that focuses on a specific group of organizations. The research population consists of beverage and food companies that are registered on the IDX for the period of 2018-2022. In all, there are 47 companies included in the study. The sample approach used is purposive sampling with condition 1. The company's registration on the IDX spans from 2018 to 2022. 2). The second point is release financial statements in a continuous sequence spanning from 2018 to 2022. 3) Only 17 firms were selected based on the criterion of consistently generating profits. The data is acquired from the company's yearly financial filings. This data was obtained using a secondary data gathering methodology. Subsequently, the hypothesis is examined through the utilization of the multiple linear regression technique provided by the SPSS software. Partial testing is conducted using T statistical testing and simultaneous testing is performed using Inova statistical testing. Consequently, the research findings indicate that DER and ROE have little influence on stock prices, whereas the debt ratio has a noteworthy positive effect and total assets have a notable negative effect.]]>
<![CDATA[INFLUENCE AUDIT TENURE, AUDITORS SWITCHING, FINANCIAL DISTRESS, AND COMPANY SIZE ON THE AUDIT REPORT LAG IN MINING SECTOR COMPANIES REGISTERED IN EXCHANGE EFFECT INDONESIA PERIOD 2018-2021 ]]>
<![CDATA[Jochelyn Chu]]>;
<![CDATA[Triana]]>;
<![CDATA[Ys.Wandi Lahagu]]>;
<![CDATA[Teng Sauh Hwee]]>;
<![CDATA[Wenny Anggeresia Ginting]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i1.192
<![CDATA[This research aims to identify the effect of audit tenure, auditor switching, financial distress, and company size on audit report lag. The method applied in this research is a quantitative method by processing secondary data which is collectedthrough the official website of IDX. The population includes all the mining companies listed on the Indonesia StockExchange (IDX), with a total of 48 companies in 2018-2021. Then, by using a purposive sampling technique to determine the sample, 42 companies were taken as samples with 129 observations data over a period of 4 years. In order to realize the purpose of this research, SPSS application was used to analyze data with multiple linear regression analysis technique. Simultaneous tests resulted that audit tenure, auditor switching, financial distress, and company size together have a significant effect on audit report lag. Meanwhile, the results of partial tests are only financial distress that has a negative and significant effect on audit report lag, while audit tenure has no effect on audit report lag. US well as auditor switching and company size.]]>
