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Ekasakti Pareso Jurnal Akuntansi
Published by Universitas Ekasakti
ISSN : 29856620     EISSN : 29856612     DOI : https://doi.org/10.31933/epja
Core Subject : Economy,
Economics, Econometrics & Finance
Ekasakti Pareso Jurnal Akuntansi (EPJA) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi. EPJA dikelola dan diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi, LPPM Universitas Ekasakti Padang dan Dharma Indonesia Tercinta (DINASTI) Publisher Group, secara periodik empat kali dalam setahun setiap Bulan Januari, April, Juli, dan Oktober. EPJA menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi, Sub bidang: Akuntansi Keuangan, Auditing, Akuntansi Manajemen, Akuntansi Syari ah, Akuntansi Sektor Publik, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Perpajakan dan Akuntansi Perbankan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 10 Documents
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Search results for , issue "Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)" : 10 Documents clear
Pengaruh Tingkat Perputaran Kas dan Piutang Terhadap Rentabilitas pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar Dibursa Efek Indonesia Tahun 2018-2021 Rifqi, Muhammad; Rina Asmeri; Sri Yuli Ayu Putri
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1053

Abstract

Profitability is an illustration of a company's progress which can be seen from the level of cash and receivables turnover. This research aims to determine and analyze the effect of the level of cash and receivables turnover on profitability in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021, either partially or simultaneously. The type of data used in the research is quantitative data sourced from annual financial reports sourced from annual reports. The data source in this research is secondary data. The population in this study were sub-food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 with a total of 36 samples. The sampling technique used purposive sampling technique according to the specified criteria and obtained 36 companies. The data analysis method in this research uses multiple linear regression. Based on the results of the partial analysis, it is known that the results of the cash turnover rate have a significant effect on profitability. And the level of receivables turnover partially has a significant influence on profitability. And the level of cash turnover and receivables simultaneously has a significant effect on profitability in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021.
Pengaruh Leverage, Likuiditas, Profitabilitas, Umur Perusahaan dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan (Study Empiris pada Perusahaan Manufaktur Sektor Makanan & Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021) Vegi Caisar Pratama; Rina Asmeri; Andre Bustari
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1054

Abstract

This study aims to examine the effect of Leverage, Liquidity, Profitability, Company Size and Company Age on the Quality of Financial Statements in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The population of this study consisted of 32 manufacturing companies listed on the Stock Exchange and the sampling method was carried out by purposive sampling. With this method, a sample of 15 companies was obtained with an observation period of 4 years (2018-2021) so that the number of observations was 60. The annual report data is accessed through the Indonesia Stock Exchange website (www.idx.co.id).Variable Quality of Financial Statements is measured by the Multiple Linear Regression Formula measured by the total Variable x, Variable x Leverage is measured by DAR = Total Debt: Total Assets, Liquidity is measured using the formula Current Ratio = Current Assets: Current Liabilities, Profitability is measured using the formula ROA = Net income after tax: Total assets, company size is measured using the formula Company Size = Ln Total assets, company age is measured using the formula Company age = Research year. The data used in this research is quantitative data. The data collection technique used in this research is the proportional sampling method. The data analysis technique used multiple linear regression analysis.The results showed that: 1) Leverage had a partial effect on the quality of financial statements, 2) Liquidity had a partial effect on the quality of financial statements, 3) Profitability had a partial effect on the quality of financial statements, 4) Company size had a partial effect on the quality of financial statements, 5) Age The company partially influences the quality of financial statements, and Leverage, Liquidity, Profitability, Company size and company age Simultaneously influence the quality of financial statements
Pengaruh Penerapan Green Accounting Terhadap Pertumbuhan Harga Saham dengan Profitabilitas sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2020 A Wau, Servasius Endelson; Rina Asmeri; Yuli Ardiany
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1055

Abstract

For the period between 2016 and 2020, this analysis looks at how shareability plays a role as a green moderating factor in the relationship between green accounting and price increases for industrial businesses listed on the IDX (Indonesian Stock Exchange). Twenty-three Indonesia Stock Exchange- listed manufacturing businesses were chosen as the survey's sample. A total of 115 observations were picked using a systematic sampling strategy. The yearly data is obtained by using the IDX file. The research in this article is quantitative in nature. In this study, we used a documentation approach to collecting data. Statistics technique use moderate regression analysis (MRA). These findings demonstrated the beneficial impact of green accounting on stock prices. Profitability also reflects the link between rising share prices and green accounting
Pengaruh Kualitas Audit, dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2020) Safitri, Anisa Eka; Rina Asmeri; Meri yani
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1059

Abstract

This study aims to examine the effect of audit quality and opinion shopping on acceptance of going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The research sample consisted of 15 companies. The method used was purposive sampling, the number of observations was 193 manufacturing companies listed on the IDX for the 2017-2020 period. Annual report data obtained by indo-exchange file(IDX). In this research, the analytical method used is logistic statistics with SPSS Version 21 for windows software. The results of this study indicate that audit quality and opinion shopping have no partial effect on acceptance of going-concern audit opinions. The results of the omnibus test (f test) show that audit quality and opinion shopping simultaneously influence acceptance of going-concern audit opinions.
Pengaruh Penerapan Sistem Pengendalian Intern, Motivasi Kerja, dan Aksesibilitas Pelaporan Terhadap Kualitas Laporan Keuangan pada Dinas Pekerjaan Umum Kota Padang Fadhilla Maulani; Rina Asmeri; Meriyani
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1060

Abstract

The effect of the application of the internal control system, work motivation and reporting accessibility on the quality of the financial statements of the Padang City Public Works Department. This approach uses a quantitative approach, using primary data through a questionnaire. The respondents in this study were the Head of the Finance Division, the Secretary of Finance, Verification (internal Control) and the Staff of the Financial Management Section. The variables used in this study are the Internal Control System, Work Motivation, and Reporting Accessibility as independent variables, and the Quality of Financial Statements as the dependent variable. The method used in analyzing the data is using multiple regression analysis  statistics.  The  results  show  that  the  implementation  of  the  internal  control  system,  work motivation and reporting accessibility on the quality of financial reports has no significant effect on the quality of the financial statements of the Padang City Public Works Department.
Faktor – Faktor yang Mempengaruhi Efektivitas Audit Internal dalam Mewujudkan Good Corporate Governance (Studi Kasus pada Perbankan di Kota Padang Periode 2018 – 2020) M. Evan Rian Pratama; Dica Lady Silvera
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1061

Abstract

The influence of implementing auditor competence, the influence of independent auditors and audit committees on internal audit efficiency in fostering good corporate governance (a study of banking in the city of Padang). In this method, primary data is collected through questionnaires, making it a qualitative technique. The participants in this study were internal auditors from eleven different banks in Padang. Internal Audit Effectiveness in Realizing Good Corporate Governance is the dependent variable, and auditor competence, auditor independence, and audit committee independence are the independent variables used in this study. A statistical procedure called multiple regression analysis was used to check the information. Based on the findings, there is no relationship between the use  of auditor competence and the effectiveness of internal audit in realizing good corporate governance in banking in the city of Padang. Likewise, there is no correlation between auditor independence and effectiveness, and there is a significant effect of independence on effectiveness. Audit delay, company size, financial health, and profitability are all relevant factors.
Pengaruh Ukuran Perusahaan, Solvabilitas dan Laba Rugi Terhadap Audit Delay pada Perusahaan Menufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020 Lase, Yuli Rista; Syafitri, Yulia; Ayu Putri, Sri Yuli
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1062

Abstract

This study aims to examine the effect of firm size, solvency and profit and loss on audit delay in manufacturing companies listed on IDX  for the 2019-2020 period. The population of this study consisted of 175 manufacturing companies listed on the Stock Exchange and the sampling method using purposive sampling. With this method, a sample of 26 companies was obtained with an observation period of 2 years (2019-2020) so that the number of observations was 52. The audit delay variable was measured by the date of issue of the financial statements minus the date of issue of the auditor's report, the size of the company was measured by Ln total assets, solvency is measured by using debt to asset ratio and profit and loss is measured by Ln value of profit and loss. The data used in this research is quantitative data. The data collection technique used in this research is the documentation method and the internet web. The data analysis technique used multiple linear regression analysis. The results showed that: 1) firm size had a significant effect on audit delay, 2) solvency had a significant effect on audit delay, 3) profit and loss had no significant effect on audit delay, 4) firm size, solvency and profit and loss simultaneously had a significant effect on audit. Delay.
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Standar Akuntansi Pemerintahan, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Organisasi Perangkat Daerah Kota Bukittinggi) Putra, Dasmi; Salfadri, Salfadri; Lady Silvera, Dica
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1063

Abstract

This study aims to  examine the  effect of  applying the regional financial accounting system, government accounting standards and human resource competence on the quality of local government financial reports (study in the local government organization of Bukittingi City). Research respondents are the Head of Service, Head of Financial Management and Staff of 28 Regional Apparatus Organizations in Bukittinggi City. Meanwhile, the total sample was 84 which was determined by purposive sampling. The technique in collecting data is through a questionnaire. Then the technique for analyzing the data in this study is multiple linear regression using SPSS 25. The study found that the application of the regional financial accounting system showed a significant influence on the quality of local government financial reports. Likewise, government accounting standards and human resource competencies show a significant influence on  the  quality of  local  government financial  reports.  Simultaneously, it  was  found  that  the application  of  regional  financial  accounting  systems,  government  accounting  standards  and human resource competencies significantly affected the quality of local government financial reports.
Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020 Deki, Muhammat; Chandrayanti, Teti; Bustari, Andre
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1064

Abstract

This study was conducted to examine the effect of production costs and operating costs on the net profit of manufacturing companies in the Pharmaceutical Sub-Sector listed on the IDX for the 2016-2020 period. The research sample consists of 7 pharmaceutical sub-sector companies listed on the IDX. Meanwhile, there are 35 total observational data determined by purposive sampling. Annual report data obtained by indo-exchange file (IDX). The technique in collecting data is through documentation. Then the technique for analyzing the data in this study is multiple linear regression using SPSS 25. The study found that production costs showed a significant effect on net income. Likewise, operating costs show a significant effect on net income. Meanwhile, it was simultaneously found that production costs and operating costs significantly affected net income.
Analisis Perbandingan Kinerja Perusahaan Sebelum dan Sesudah Employee Stock Option Program (ESOP) (Studi Empiris pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Tahun 2017-2020) Rahmah, Siti; Asmeri, Rina; Bustari, Andre
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1065

Abstract

Implementation of the Employee Stock Option Program in this study aims to compare the company's performance both before and after the implementation of the Employee Stock Option Program for manufacturing companies listed on the IDX in 2017-2020. This research is a manufacturing issuer with as many as 193 companies. Purposive Sampling used in the sampling technique, so that a sample of 11 companies. Available analytical methods include descriptive statistical data analysis, normality test which also uses other tests (paired sample t test), and hypothesis testing with the Paired Sample Test and Wilcoxon test. The results of the study concluded that there were no differences in ROA, ROE, NPM, and TATO before and after the implementation of ESOP in manufacturing companies listed on the IDX for the 2017-2020 period.

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