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JAKBS
Published by CV ITTC Indonesia
ISSN : -     EISSN : 29879078     DOI : https://doi.org/10.47233/jakbs
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Keuangan dan Bisnis (JAKBS), with registered number ISSN 2987-9078 (Online) is a multidisciplinary scientific journal published by CV. ITTC INDONESIA. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, placing primary emphasis on the highest quality analytical, empirical, and clinical contributions in the following significant areas: Economic, Finance, Banking, and Accounting. This journal published four times a year (January, Appril, July, And October).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 485 Documents
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Pengaruh Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Semen dan Beton di Bursa Efek Indonesia Tahun 2018-2022) Lara Fitri Maharani; Murniati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.775

Abstract

Disclosure of Corporate Social Responsibilty (CSR) on the financial performance of cement and concrete companies listed on the Indonesia Stock Exchange (BEI). Thesis of Bachelor of Accounting Program Faculty of Economics and Business Univeristas Dharma Andalas. Mentored by mother Murniati's guidance lecturer, SE, MM, Ak, CSRA. This study aims to find out how Corporate Social Responsibility (CSR) influences financial performance in cement and concrete companies listed on Indonesia Stock Exchange (BEI). The type of research used in this study is descriptive quantitative. The data analysis techniques used in this study are financial ratio analysis and simple regression analysis. Based on the results of the analysis, it can be concluded that Corporate Social Responsibility (CSR) does not affect the financial performance measured using Return on Equity (ROE). This means the high and low disclosure of CSR does not affect Return on Equity (ROE). Corporate Social Responsibility (CSR) has no influence on financial performance measured using Return on Assets (ROA). This means that the high and low disclosure of social responsibility does not have any influence on the profitability of the company. Corporate Social Responsibility (CSR) influences financial performance as measured using Earning Per Share (EPS). This means that the higher the disclosure of social responsibility the higher is also the EPS of the company. Increasingly broad disclosure will give a positive signal to interested parties in the company
Pengaruh Ukuran Dewan Komisaris, Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Islamic Social Reporting (ISR) (Studi Empiris Pada Bank Umum Syariah Di Indonesia Periode 2020 – 2022) Aulia Aldzani Putri; Khadijah Ath Thahirah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.776

Abstract

This study aims to determine the effect of company size, profitability, and board size on the disclosure of Islamic social reporting. The nature of this research is quantitative. The websites of each bank and the Financial Services Authority (OJK) provide the secondary data used in this study. The results of this study indicate that the size of the board of commissioners partially has a significant effect on the disclosure of Islamic social reporting with the t value of the effect of UDK on ISR disclosure of 2.640> t table value (1.689) with a significance value of 0.012, while profitability with the t value of the effect of profitability on ISR disclosure of 1.220 < t table value (1.689) with a significance value of 0.231 has no effect on the disclosure of Islamic social reporting. As well as company size with the t value of the effect of profitability on ISR disclosure of 1.570 < t table value (1.689) with a significance value of 0.125 has no effect on the disclosure of Islamic social reporting.
Pengaruh Rasio Likuiditas, Profitabilitas, Dan Leverage terhadap Harga Saham Dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Ayu Putri Anggraini; Ratnawati Raflis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.777

Abstract

Financial ratios have an important influence in becoming the basis for investment decision making by investors. Other factors such as dividend distribution and share price also strengthen the reasons for investing in a company. Companies that show good financial ratios will influence investor interest as well as information about large dividend distributions. By attracting investors who invest in the company, the share price will be able to increase. This research aims to determine the effect of liquidity (CR), profitability (ROA), and leverage (DER) on share prices in telecommunications companies in 2020-2022. The research uses dividend policy (DPR) as a moderating variable. The population in this research are all telecommunications companies listed on the Indonesian Stock Exchange. The sample in this research was obtained from 9 telecommunications companies using the purposive sampling method. The analysis techniques used in this research are multiple linear regression and Moderated Regression Analysis (MRA). The results of the hypothesis test show that partially Liquidity (CR) has a positive and significant effect on stock prices with a regression coefficient value of 2625.340 and a significance value of 0.001 which is smaller than 0.05, while profitability (ROA) has a significance value of 0.124 which is greater than 0. 05 and the significance value of leverage (DER), namely 0.151, is greater than 0.05, thus profitability and leverage do not have a significant effect on share prices. Then, with the Z variable as a moderating variable, namely dividend policy, results were obtained that were not significant for share prices on liquidity with a significance value of 0.872 greater than 0.05, profitability with a significance value of 0.679 greater than 0.05, and leverage with a significance value 0.988 is greater than 0.05.
Pengaruh Return On Asset (ROA) Dan Return On Equity (ROE) Terhadap Harga Saham Dengan Nilai Perusahaan Sebagai Variabel Moderasi (Pada Studi Kasus Perusahaan Industrial Goods Tbk yang terdaftar di Bursa Efek Indonesia 2020-2022) Risada Elfi; Ratnawati Raflis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.778

Abstract

This research aims to examine the effect of Return On Assets and Return On Equity on share prices which is moderated by company value. The population in this study are industrial goods manufacturing companies listed on the Indonesian Stock Exchange during the 2020 - 2022 period with 34 companies registered. The sample in this research was taken using purposive sampling and 20 companies were obtained and 60 samples met the criteria for determining the sample. This research was conducted on industrial goods companies listed on the Indonesian Stock Exchange using a quantitative approach. The technique used in this research is multiple linear analysis and moderated regression analysis (MRA) using SPSS version 21. The results of this research show that: (1) Return on Assets has a positive and significant effect on stock prices. (2) Return On Equity has a negative and significant effect on share prices. (3) Company value proxied by PBV is not able to strengthen the influence of ROA on share prices, this is because PBV has a negative and significant effect. (4) Company value proxied by PBV is able to strengthen the influence of company value on share prices positively and significantly.
Pengaruh Penerapan Good Corporate Governance dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Properti dam Real Estate Yang Terdaftar Di BEI Periode 2020-2022 Wafiq Nurul Azizah; Enny Arita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.779

Abstract

This research aimed to examine the effect of goost corporate governance that was referred to as managerial oumership, institutional oumership, independent commissioner board, and capital structur which seas referred to as deht to equity ratio (DER); on the firm value was referred to price to book value (PSV) The population was 85 property sector companies and real estate with purposive sampling as the data collection technique in line with that, there were 24 data samples with 3 years of observation (2020-2022) Furthermore, the data used were secondary, in form of companies annual reports, that were list on the indonesia stock exchange (IDX) during 2016-2020. The data analysis technique used descriptive statistics and multiple linear regression with SPSS. The result concluded that on inumagerial ownership and institusional oumership had a positive effect on firm value. However, independent commissioner board, as well as a capital structure (DER), had a significant negative effect on firm value.
Pengaruh Profesionalisme, Independensi, Etika Profesi, Skeptisme Profesional dan Fee Audit terhadap Kualitas Audit pada KAP di Kota Padang Berlianna Sya’Bani Harneli; Rahmaita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.781

Abstract

The purpose of this study was to analyze the effect of professionalism, independence, professional ethics, auditor skepticism and audit fees on audit quality at the hood in Padang City. This type of research is quantitative research, using primary data in the form of questionnaires distributed directly to Public Accounting Firms in Padang City. The population used in this study are auditors who work at the Padang City Public Accounting Firm (KAP) which is officially registered with the Indonesian Public Accountants Association (IAPI) in 2023. In this study, the sample was determined using purposive sampling technique. Data analysis methods using Descriptive Statistical Analysis and data quality tests. Based on the research results, the following five things are concluded. First, the findings of the research results explain the independent variable, namely professionalism, has a t count of 4.601> t table 2.010 with a significance value of 0.000 <0.05. So that it explains that the professionalism variable has a significant positive effect on Audit Quality. Second, the findings of the research results explain that the independent variable, namely independence, has a t count of 2.917> t table 2.010 with a significance value of 0.005 <0.05. So that it explains that the Independence variable has a significant positive effect on Audit Quality. Third, the findings of the research results explain that the independent variable, namely Professional Ethics, has a t count of 2.995> from t table 2.010 with a significance value of 0.004 < 0.05. So that it explains that the Professional Ethics variable has a significant positive effect on Audit Quality. Fourth, the findings of the research results explain that the independent variable, namely Professional Skepticism, has a t count of 1.493 < from the t table 2.010 with a significance value of 0.142> 0.05. So that it explains that the Professional Skepticism variable has no significant effect on Audit Quality. Fifth, the findings of the research results explain that the independent variable, namely the Audit Fee, has a t count of -0.577 < from the t table 2.010 with a significance value of 0.566> 0.05. So that it explains that the Audit Fee variable has no significant effect on Audit Quality
Faktor-Faktor Mempengaruhi Tingkat Pemahaman Akuntansi Pada Mahasiswa (Studi Kasus Pada Mahasiswa S1 Akuntansi Universitas Dharma Andalas) Friska Lestari Gultom; Nini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.783

Abstract

This research aims to examine the influence of emotional intelligence, learning behavior and learning styles on the level of understanding of accounting at Dharma Andalas University, Faculty of Economics, Bachelor of Accounting Department. This research used 121 respondents. Data collection was carried out using a questionnaire. Determining the sample in this research used a purposive sampling technique, namely by taking samples using certain criteria. The data processing technique used was multiple linear regression analysis with the help of SPSS (Statistical Product and Service Solutions). The results of this research show that Emotional Intelligence has a significant positive effect on the Level of Accounting Understanding, Learning Behavior has a significant positive effect on the Level of Accounting Understanding and Learning Style has a positive effect on Accounting Understanding.
Analisis Pengaruh Company Growth, Investment Opportunity Set, Debt Covenant Dan Corporate Social Responsibility Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sektor Basic Materials Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 – 2022 Salwaa Salsabiil; Murniati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.784

Abstract

Companies listed on the stock exchange must disclose financial reports that can be accessed by the public on the idx.com website. This study aims to assess the effect of company growth, investment opportunity set (IOS), debt covenant, and corporate social responsibility (CSR) on accounting conservatism in manufacturing companies in the basic materials sector listed on the Indonesian stock exchange from 2020 to 2022. Using a quantitative approach, this study uses multiple linear regression analysis to explore the correlation between variables. This study uses secondary data with a total population of 24 companies selected from 96 manufacturing companies in the basic materials sector. The results show that company growth has a significant effect on accounting conservatism, while investment opportunity set (IOS) and debt covenant do not show a significant effect individually. On the other hand, corporate social responsibility (CSR) has a significant impact on accounting conservatism.
Pengaruh Keterlibatan Karyawan, Keberlangsungan Financial, Biaya Operasional, Dan Digital Branding Terhadap Kinerja Umkm Padang Timur Shintya Afiani; Riani Sukma Wijaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.785

Abstract

This research is research that aims to determine: (1) the influence of employee involvement on MSME performance, (2) the influence of financial sustainability on MSME performance, (3) the influence of operational costs on MSME performance, (4) the influence of digital branding on MSME performance. The population of this research is MSMEs in Padang Timur sub-district. The number of samples used in this research was 100 respondents taken using purposive sampling techniques. The research instrument used was a questionnaire in the form of a questionnaire sheet. The analytical methods used are classical assumption testing, multiple linear regression, and hypothesis testing. The results of this research are that employee involvement has a significant effect on MSME performance, financial sustainability does not have a significant effect on MSME performance, operational costs have a significant effect on MSME performance, and digital branding has a significant effect on MSME performance.
Pengaruh Etika Profesi, Budaya Organisasi, Gaya Kepemimpinan Dan Kompetensi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Padang Kiki Patmala Daulay; Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.786

Abstract

This research aims to determine the influence of Professional Ethics, Organizational Culture, Leadership Style and Competency on Auditor Performance at the Padang Public Accounting Firm. The method used in this research is a quantitative method. With a total sample of 31 respondents taken using simple random sampling techniques. The model used in this research is a regression model which is processed with the statistical data processing application SPSS version 25. The results of the research show that Professional Ethics has no influence on Auditor Performance. Organizational culture has a negative and significant effect on auditor performance. Leadership Style has a positive and significant effect on Auditor Performance and Competency has a positive and significant effect on Auditor Performance. It is hoped that this research contribution can provide information as a supporting basis and contribute ideas to Public Accounting Firms in Padang City in order to maintain and maintain the image of Public Accounting Firms and improve their performance in carrying out their professional duties.

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