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Perdana Wahyu Santosa
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Research of Accounting and Governance
Published by SAN Scientific
ISSN : 29858143     EISSN : 29858151     DOI : https://doi.org/10.58777/rag.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
The Research of Accounting and Governance (RAG) is an open-access journal that applies theory developed from accounting and corporate governance research to actual academic-business conditions. Recognizing the intricate relationships between the many areas of business activity, RAG examines various decisions, processes, and activities within the actual accounting and governance business setting. The Research of Accounting and Governance focuses on the main problems in developing the sciences of accounting, finance, risk, and corporate governance. Theoretical and empirical advances in research in financial accounting, managerial accounting, auditing & consulting, taxation, sharia accounting, financial management, corporate governance, Investment, banking and governance, risk and compliance (GRC), and ethics and professionalism in business are evaluated regularly
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2023): January 2023" : 5 Documents clear
The Influence of Profitability, RETA, Liquidity, Leverage, Company Size, and Corporate Governance on Financial Distress Saputri, Nuraisya Arya; Santoso, Pramana Ridha
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.093 KB) | DOI: 10.58777/rag.v1i1.6

Abstract

This study examines how financial distress is affected by profitability, liquidity, Leverage, retained earnings to total assets, firm size, and good corporate governance. This study focused on real estate companies listed on the Indonesia Stock Exchange between 2014-2018. This study relies on secondary data. The sample for this study, which includes 17 firms, was chosen using purposeful sampling. Panel Data Analysis was used with the Eviews application to analyze the data. According to research, leverage and profitability positively and significantly affect financial distress. The liquidity ratio and retained earning to total assets(RETA) to has a positive but insignificant effect on financial distress. Meanwhile, the size of a company and good corporate governance have a negative and insignificant impact on financial distress. At the same time, all variables significantly impact financial distress. Keywords: financial distress, profitability, liquidity, leverage, RETA, size, corporate governance
Effect of Financial Performance and Company Size on Share Value Islamiyati, Dian; Faruqi, Faris
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.858 KB) | DOI: 10.58777/rag.v1i1.10

Abstract

The goal of this study is to see how financial performance and company size affect share value in real estate and property companies listed on the Indonesia Stock Exchange between 2015 and 2019. The population of this study consists of all Indonesian real estate and property companies. For data collection, the official website documentation of the Stock Exchange is used. The purposive sampling method was used to collect 19 company samples. According to the study's findings, the activity variable as a proxy for asset turnover and the firm size variable have a negative and significant effect on stock value, whereas the profitability variable as a proxy for return on equity and leverage as a proxy for debt to equity have a positive and significant effect.
The Effect of Operational Audit, Internal Control, Implementation of Marketing Strategy and Sales Accounting Information System on Sales Effectiveness Rachman, Purie Ayu Istiningdyah; Fitri, Hadiati
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.707 KB) | DOI: 10.58777/rag.v1i1.11

Abstract

The purpose of this study is to see if operational auditing, internal control, marketing strategy implementation, and sales accounting information systems have an impact on sales effectiveness. The research method employed in this study is quantitative. The data was collected using questionnaires, and the analysis method used was multiple linear regression. According to the findings of the study, operational auditing and accounting information systems have a significant impact on sales effectiveness. Internal control has no effect on the effectiveness of sales. Furthermore, the implementation of marketing strategies has an impact on sales effectiveness, but not significantly.
The Influence of Personal Technical Ability and Work Experience on the Effectiveness of Using Accounting Information Systems With an Educational Background as a Moderation Fitria, Amelia; Sari, Imelda
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.062 KB) | DOI: 10.58777/rag.v1i1.12

Abstract

The purpose of this study is to determine the impact of personal technical abilities and work experience on the effectiveness of using accounting information systems as a moderator with an educational background. This study was carried out at PT Komatsu And Marketing Support Indonesia. This study's sample consisted of 45 employees from PT Komatsu And Marketing Support Indonesia. The sampling technique employs a saturated sampling method in which the entire population serves as the research sample. The study's findings indicate that personal technical skills and work experience have a significant impact on the effectiveness of accounting information systems. Meanwhile, the relationship between personal technical ability and work experience on the effectiveness of using accounting information systems is unaffected by educational background
The Influence of Corporate Social Responsibility (CSR) Disclosures, Accounting Conservatism, and Leverage on Earnings Response Coefficient (ERC) Aprilia, Nur Indriyani; Rahayu, Sovi Ismawati
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.022 KB) | DOI: 10.58777/rag.v1i1.14

Abstract

This study aims to examine the effect of Disclosure of Corporate Social Responsibility (CSR), Accounting Conservatism, Leverage, Earnings Response Coefficient (ERC) partially or simultaneously. The research method used is a quantitative research method and uses secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 34 companies in 2015-2019 whose acquisitions used the purposive sampling method. The analytical method used is multiple linear regression analysis technique. The results of this study, partially, Disclosure of Corporate Social Responsibility (CSR) and Accounting Conservatism affect the Earnings Response Coefficient (ERC). Meanwhile, Leverage has no effect on the Earnings Response Coefficient (ERC). Simultaneously, Disclosure of Corporate Social Responsibility (CSR), Accounting Conservatism, and Leverage affect the Earnings Response Coefficient (ERC).

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