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INDONESIA
ARBUS
Published by Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan
ISSN : -     EISSN : 30258650     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Accounting Research and Business Journal (ARBUS) adalah jurnal akuntansi untuk kepentingan umum. Ini menerbitkan penelitian asli di semua bidang akuntansi dan bidang terkait yang memanfaatkan alat dari disiplin dasar seperti ekonomi. Penelitian ini biasanya menggunakan metode analitis, arsip empiris, eksperimental, dan studi lapangan dan menjawab pertanyaan ekonomi, eksternal dan internal, dalam akuntansi, audit, pengungkapan, pelaporan keuangan, perpajakan, dan informasi serta bidang terkait seperti keuangan perusahaan, investasi, pasar modal, hukum, kontrak, dan ekonomi informasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 30 Documents
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PENGARUH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA DI ITC CIPULIR SELAMA MASA PANDEMIC COVID19 Adhani, Ida; Istiqomah, Istiqomah
Accounting Research and Business Journal Vol. 1 No. 2 (2023): Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i1.13

Abstract

This study aims to determine the effect of e-commerce and the use of accounting information systems in making decisions for entrepreneurship at ITC Cipulir during the covid19 pandemic. The selected sample is 60 respondents who use a survey method with a questionnaire technique. The analytical technique used in this research is Instrument Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination and Hypothesis Testing. The results of data analysis show that the results of partial hypothesis testing of e-commerce (X1) and the use of accounting information systems (X2) affect entrepreneurial decision making (Y) based on the results of the study indicate that e-commerce and accounting information systems have a significant positive effect on entrepreneurial decision making.
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-20 Yamin, Mohammad; Indah Pertiwi, Novia
Accounting Research and Business Journal Vol. 1 No. 2 (2023): Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i1.14

Abstract

ABSTRACT This study aims to determine the effect of Managerial Ownership Structure, Institutional Ownership Structure, and Profitability on Accounting Conservatism in Manufacturing Companies in the Basic Industry and Chemical Sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The data used using purposive sampling. Where 14 companies were obtained as a sample from a population of 75 manufacturing companies in the basic and chemical industry sectors. The research method used in this study is multiple linear regression with the classical assumption test requirements, followed by partial significance by using the hypothesis test, namely the T test while to find out simultaneously using the F test with a significance level of 5%. This study shows partial results (T test), managerial ownership structure variable has no significant effect on accounting conservatism, institutional ownership structure has a positive and significant effect on accounting conservatism, and profitability has a negative and significant effect on accounting conservatism. And for the simultaneous research results (F test) show the results of managerial ownership structure, institutional ownership structure and profitability simultaneously influence accounting conservatism. In addition, the predictive ability of the three independent variables on accounting conservatism can be seen from the coefficient of determination of 16%, while the remaining 84% is explained by other variables that were not examined outside the research model.
ANALISIS PENGARUH LABA BERSIH, ARUS KAS OPERASI DAN STRUKTUR MODAL TERHADAP DIVIDEN KAS PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Rahayu, Sri; Yudha PP, Irvan
Accounting Research and Business Journal Vol. 1 No. 2 (2023): Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i1.15

Abstract

ABSTRACT This study aims to examine the effect of Net Profit, Operating Cash Flow and Capital Structure on Cash Dividends in Primary Consumer Goods Sector companies for the 2017-2021 period. The sampling technique used in this study was a purposive sampling technique. The research hypothesis testing method uses multiple linear regression analysis and the classical assumption test. The data source used in this study is secondary data obtained from the Indonesia Stock Exchange (IDX). The dependent variable in this study is Cash Dividend while the independent variables in this study are Net Income, Operating Cash Flow and Capital Structure. The results of multiple linear regression analysis found the equation Y = -2.036 + 0.155X1 + 0.002X2 + 0.130X3. The results of the t test (partial) Operating Cash Flow has no significant effect on Cash Dividends. While Net Income and Capital Structure Have a Significant Influence on Cash Dividends. The results of the F test (simultaneous) Net Profit, Operating Cash Flow and Capital Structure simultaneously have a Significant Effect on Cash Dividends with Fcount 4.011 > Ftable where the Ftable value obtained from n = 35 and K = 3 is 2.91 and a significant value of 0.016 < 0.05
PENGARUH AUDIT TENURE, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, REPUTASI KAP, DAN OPINION SHOPPING TERHADAP OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BEI Ahfas , Mahfuz
Accounting Research and Business Journal Vol. 1 No. 2 (2023): Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i1.16

Abstract

ABSTRACT Companies that get going concern opinions from auditors are caused by conditions and events that raise doubts about the survival of a company. Going concern audit opinion is an early warning for users of financial statements to avoid making wrong decisions. There are many previous studies on financial and non-financial factors that influence the acceptance of going-concern audit opinions in manufacturing companies, but apart from that there are also different results which say there is no effect on going-concern audit opinions. Therefore, researchers want to further examine the going concern audit opinion. IDX 2019-2022
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019. Titis Tilam Sari; Nita Yulianti; Ida Adhani
Accounting Research and Business Journal Vol. 1 No. 1 (2023): Edisi Agustus
Publisher : Accounting Research and Business Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT This study aims to determine the effect of Good Corporate Governance and Company Size on Financial Performance. The sample of this research is 34 property and real estate companies listed on the Indonesia Stock Exchange (IDX) with a total of 170 data for the 2015-2019 period. Sampling method using analysis, coefficient of determination, t test, f test, and multiple linear regression analysis. The results of the study show that of the six independent variables analyzed, the Board of Directors (DD), Managerial Ownership (KM), and Company Size have no significant effect on Financial Performance. While the variables of the Board of Commissioners (DK) and the Audit Committee (KA) have a significant influence on financial performance. The coefficient of determination shown from the adjusted R2 value is 0.582. This means that 58.2% of the dependent variable, namely Financial Performance, can be explained by five independent variables, namely the Board of Directors (DD), Board of Commissioners (DK), Audit Committee (KA), Managerial Ownership (KM), and Company Size (UP). , while the remaining 41.8% is explained by other variables outside the research model.
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019. Tilam Sari, Titis; Yulianti, Nita; Adhani, Ida
Accounting Research and Business Journal Vol. 1 No. 2 (2023): Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i1.35

Abstract

ABSTRACT This study aims to determine the effect of Good Corporate Governance and Company Size on Financial Performance. The sample of this research is 34 property and real estate companies listed on the Indonesia Stock Exchange (IDX) with a total of 170 data for the 2015-2019 period. Sampling method using analysis, coefficient of determination, t test, f test, and multiple linear regression analysis. The results of the study show that of the six independent variables analyzed, the Board of Directors (DD), Managerial Ownership (KM), and Company Size have no significant effect on Financial Performance. While the variables of the Board of Commissioners (DK) and the Audit Committee (KA) have a significant influence on financial performance. The coefficient of determination shown from the adjusted R2 value is 0.582. This means that 58.2% of the dependent variable, namely Financial Performance, can be explained by five independent variables, namely the Board of Directors (DD), Board of Commissioners (DK), Audit Committee (KA), Managerial Ownership (KM), and Company Size (UP). , while the remaining 41.8% is explained by other variables outside the research model.
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, GROWTH OPPORTUNITIES DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Yamin, Mohammad; Ramadhani, Yasmin
Accounting Research and Business Journal Vol. 2 No. 1 (2024): Edisi Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i2.36

Abstract

This study aims to determine the effect of managerial ownership, leverage, growth opportunities and financial distress on accounting conservatism. This research was conducted at manufacturing company sector consumption goods listed on the Indonesia Stock Exchange for the 2018-2022 period. The data used is secondary data in the form of financial reports taken from the company's official website and from the Indonesia Stock Exchange (www.idx.co.id). The selection of the research sample was carried out using a purposive sampling method. Obtained as many as 8 companies that have met the criteria with five years of research. The analytical method used is multiple linear regression method using SPSS 26.0. The results showed that partially managerial ownership and leverage had no effect on accounting conservatism, while growth opportunities and financial distress had a negative and significant effect on accounting conservatism. Simultaneously the variables of managerial ownership, leverage, growth opportunities and financial distress have a significant effect on accounting conservatism.
PENGARUH ARUS KAS AKTIVITAS OPERASI, LABA BERSIH DAN TINGKAT LIKUIDITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI – KOSMETIK DAN RUMAH TANGGA, PERALATAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022 Rahayu, Sri; Nur Aini Winda, Lestari
Accounting Research and Business Journal Vol. 2 No. 1 (2024): Edisi Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i2.38

Abstract

This research aims to determine the effect of the Operating Activity Cash Flow variable, the Net Profit variable, and the Liquidity Level variable using the Current Ratio (CR) on Stock Prices. The data source used in this research is secondary data obtained from the Annual Financial Reports of Companies in the Consumer Goods Industry Sector - Cosmetics and Households, Household Appliances Listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period from the official websites of the relevant companies. The sampling method uses the Purposive Sampling method. The hypothesis testing method for this research uses Multiple Linear Regression Analysis, Classical Assumption Test, t Test, F Test, and Coefficient of Determination Test (R2).The results of the t test research (partial) show that (1) Cash Flow from Operating Activities has a significant effect on Stock Prices with a significance value of 0.008 < 0.05 and tcount 2.850 > ttable 2.05553. (2) Net Profit has a significant effect on Stock Prices with a significance value of 0.035 < 0.05 and tcount 2.223 > ttable 2.05553. (3) Current Ratio (CR) has a significant effect on Stock Prices with a significance value of 0.002 < 0.05 and tcount 3.456 > ttable 2.05553. Meanwhile, the results of the F test (simultaneous) of cash flow from operating activities, net profit and current ratio (CR) have a significant effect on Stock Prices with a significant level of 0.000 < 0.05 and Fcount = 22.517 > Ftable where the value. The Ftable obtained from n = 30 and K = 3 is 2.96.
EVALUASI ATAS PENERAPAN KEBIJAKAN AKUNTANSI PENGHAPUSAN BARANG MILIK NEGARA PADA KANTOR WILAYAH DJP JAKARTA BARAT Adhani, Ida; Thomas Dwi , Handoko
Accounting Research and Business Journal Vol. 2 No. 1 (2024): Edisi Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i2.39

Abstract

The aim of this research is to examine in more depth to study, evaluate and provide input on matters related to accounting policies for State Property. The data analysis technique used is by the author conducting interviews or asking questions related to state property to employees of the West Jakarta DJP Regional Office and qualitative techniques that prioritize informative descriptions related to application systems and depictions in tabular form. In implementing the accounting policy for writing off State Property at the West Jakarta Regional Office of the Directorate General of Taxes which is regulated by the Minister of Finance through Circular Letter number SE-36/MK.01/2014 and the procedures are outlined in Minister of Finance Regulation number PMK-86/PMK. 06/2016 assisted using the Agency Level Financial Application System (SAKTI). From the evaluation of the accounting policy for the write-off of State Property at the West Jakarta Regional Office of the Directorate General of Taxes in 2020, it can be concluded that the implementation of the write-off of State Property has been carried out properly in accordance with applicable government procedures and regulations.
ANALISIS PERBEDAAN PENGUNGKAPAN INTELLECTUAL CAPITAL BERDASARKAN STRUKTUR KEPEMILIKAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2021) Ahfaz, Mahfuz
Accounting Research and Business Journal Vol. 2 No. 1 (2024): Edisi Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i2.40

Abstract

This research aims to determine the level of disclosure of intellectual capital in each manufacturing company listed on Indonesia Stock Exchange (BEI) in 2021 based on the ownership structure . The variables used in this research are the level of intellectual capital disclosure and ownership structure represented by foreign ownership, managerial ownership, institutional ownership, and family ownership. The sample used consist of 126 manufacturing companies listed on BEI in 2021. The level of intellectual capital disclosure was measured using disclosure score. Data analysis used in this research is Mann-Whitney U Test.. The results of this research indicate that there are differences based on foreign ownership and family ownership. While for managerial ownership and institutional ownership, there were no differences in disclosure of intellectual capital.

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