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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 Penilaian Kinerja dengan ROI dan EVA terhadap Return Saham pada Perusahaan yang Tergabung dalam Indeks LQ 45 di Bursa Efek Indonesia Ahfas, Mahfuz
Accounting Research and Business Journal Vol. 3 No. 1 (2025): Edisi Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i2.82

Abstract

There have been many investors who invest funds in certain companies. Thepurpose of the investment is to obtain the expected stock return. Investors, ininvesting certainly needs to look at whether the company will be turned intoinvestment activity to perform well or not, because only companies that have goodperformance that can provide the expected stock return. This research aims todetermine the effect of performance appraisal with the ROI and EVA on stockreturns. Sampling using purposive sampling techniques, the sample used is acompany incorporated in the LQ 45 index with period of August 2008 - January2009 and not included in the banking sector. This research uses secondary data,secondary data is financial statements in 2022-2023 of companies that were visitedin this research. Analytical model used to test the hypothesis is ModeratedRegression Analysis. Analysis conducted with the help of SPSS program. Theresults showed in partial ROI and EVA no effect on stock returns. Simultaneously,ROI and EVA variables also have no effect on stock returns. This is because stockprices are influenced by other factors beyond the company's performancemeasurement, among other factors of global economic conditions.
ANALISIS PENGARUH EARNING PER SHARE (EPS), PRICE EARNING RATIO (PER), DAN PRICE BOOK VALUE (PBV) TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2018 – 2023 Supriyadi, Holili; Adhani, Ida; Ayu Nur Aini, Nabilah
Accounting Research and Business Journal Vol. 3 No. 1 (2025): Edisi Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i2.83

Abstract

This research aims to examine the influence of Earning Per Share (EPS), Price Earning Ratio (PER),and Price Book Value (PBV) on share prices in food and beverage sub-sector companies listed on theIndonesia Stock Exchange (BEI) in 2018-2023 , with a purposive sampling method. The data analysistechnique uses panel data regression, the type of data used is secondary data sourced from thecompany's annual financial report. The method used in this research is a quantitative method with dataanalysis using multiple linear regression tests involving classical assumption tests, followed by partialsignificance using the t test and to find out simultaneously the f test with a significance level of 5%,correlation coefficient test and also the coefficient of determination test (R2). The research results showthat the multiple linear regression test has the equation Y = -908,117+ 12,110X1 + 42,284X2 +495,152X3. Partially, the EPS variable has a significant effect on stock prices with a significance of0.000, while the PER and PBV variables do not have a significant effect on stock prices with asignificance of more than 0.05. Meanwhile, simultaneously the variables EPS, PER, and PBV have asignificant influence on share prices with a significance of 0.000< 0.05. The projection ability of the three variables on stock prices is shown from the results of thecoefficient of determination test (R2) which has an Adjusted R Square value of 50.2%. The remaining49.8% is explained by other variables outside the research model.
PENGARUH LABA BERSIH, ARUS KAS DAN LIKUIDITAS TERHADAP HARGA SAHAM (Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2018 – 2022) Tilam Sari, Titis; Fauziah, Diah
Accounting Research and Business Journal Vol. 3 No. 1 (2025): Edisi Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i2.84

Abstract

This research aims to determine partially and simultaneously the influence of net profit, cash flow and current ratio on stock prices. This research uses secondary data sourced from the annual financial reports of pharmaceutical companies listed on the IDX during the 2018-2022 period. Sample selection used purposive sampling method. The analytical method used is multiple linear regression analysis by first carrying out classical assumption tests, normality, multicollinearity, heteroscedasticity, autocorrelation, correlation, coefficient of determination, t test and F test which are processed using SPSS 23 software. Based on data analysis. Partially, the independent variables that have a significant positive influence on share prices are net profit with a t-count value of 2.131 > t-table 1.705 and a sig value of 0.043 < 0.05 and net cash flow with a t-count value of 2.134 > t-table 1.705 and the sig value is 0.042 <0.05. Meanwhile, the independent variable that has a significant negative influence on share prices is the current ratio with a t-count value of –3.807 < t-table 1.705 and a sig value of 0.001 < 0.005. In terms of net profit, cash flow and current ratio, they simultaneously influence stock prices with an F-count value of 8.242 > F-table 2.96 and a sig value of 0.001 < 0.05.
PENGARUH KEPEMILIKAN MANAJERIAL, RETURN ON ASSETS DAN KEBIJAKAN LIABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGES TAHUN 2018 -2023 Rahayu, Sri; Talidah, Saffanah
Accounting Research and Business Journal Vol. 3 No. 1 (2025): Edisi Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i2.92

Abstract

This research aims to determine the influence of Managerial Ownership, Return on Assets andLiability Policy on Income Smoothing in Food and Beverages Sub-Sector Companies Listed on theIndonesia Stock Exchange 2018-2023 partially and simultaneously. This type of research isquantitative research. The data source used is secondary data where sampling is determined bypurposive sampling. The number of samples in this study was 10 from the population of 66 Foodand Beverages Sub-Sector Companies. The data analysis method used is multiple linear regressionanalysis with the prerequisite of classical assumption testing and continued with hypothesistesting, namely the t test to determine the effect partially and the F test to determine itsimultaneously, with a significance level of 5%. The results of this research show that partiallyManagerial Ownership has a significant effect on Income Smoothing with results of 3.787 >2.00324 sig 0.000 < 0.05, Return on Assets (ROA) has a significant effect on Income Smoothingwith results of 6.124 > 2.00324 sig 0.000 < 0 .05 and Liability Policy has a significant effect onIncome Smoothing with the result 3.779 > 2.00324 sig 0.000 < 0.05. Simultaneously ManagerialOwnership, Return on Assets and Liability Policy influence Income Smoothing with results of18.596 > 2.769 sig 0.000 < 0.05. The Adjusted R Square value in this study was 47.2%, while theremaining 52.8% was influenced by other variables.
PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Berliana Nova, Chairunisa; Yamin, Mohamad
Accounting Research and Business Journal Vol. 3 No. 2 (2025): Edisi : Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v3i1.112

Abstract

This study aims to analyze the effects of Green Accounting, Corporate Social Responsibility (CSR), and Firm Size on Financial Performance as measured by Return on Assets (ROA) among banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative approach was employed using secondary data from annual reports and sustainability reports. The sample consisted of 12 banking companies, yielding 48 observations over the four-year span.The data analysis included descriptive statistics, classical assumption testing, and multiple linear regression using SPSS 26. The results reveal that, individually, Green Accounting and Firm Size have a positive and significant impact on ROA, while CSR has a negative but significant effect. Collectively, the three independent variables significantly influence financial performance. The coefficient of determination (R²) is 39.8%, indicating that Green Accounting, CSR, and Firm Size explain 39.8% of the variance in financial performance, with the remainder influenced by factors outside the model.
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK SUKARDI HASAN DAN REKAN) Supriadi, Holili; Herlambang, Iqbal; Hastuti, Wedia; Adhani, Ida
Accounting Research and Business Journal Vol. 3 No. 2 (2025): Edisi : Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v3i1.113

Abstract

This study aims to test and determine the effect of Competence and Independence on Audit Quality at the Public Accounting Firm of Sukardi Hasan and Partners. The variables in this study are: (1) Dependent Variable, namely Audit Quality, and (2) Independent Variable: Competence and Independence of the auditor. The population in this study is at the Public Accounting Firm of Sukardi Hasan and Partners. The data used in this study are primary data obtained from data collection using a questionnaire. The selection of research samples uses a simple random sampling technique with a sample of 31 respondents. The analysis methods used are normality test, heteroscedasticity test, multiple linear regression analysis, F-statistic test, t-statistic test, and determination coefficient test through the Statistical Package for Social Sciences (SPSS) version 23 program. Based on the results of the F-statistic test, the significance value is 0.039, which is below 0.05. Thus, simultaneously, Auditor Competence and Independence have a significant effect on Audit Quality at the public accounting firm of Sukardi Hasan and Partners.
PENGARUH STRATEGI BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Permana, Ridho; adhani, Ida; Susanti, Metta
Accounting Research and Business Journal Vol. 3 No. 2 (2025): Edisi : Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v3i1.114

Abstract

This study aims to determine and analyze the influence of Business Strategy on Profit Management, the influence of Company Age on Profit Management, the influence of Profitability on Profit Management, the influence of Leverage on Profit Management, the influence of Business Strategy, Company Age, Profitability and Leverage on Profit Management. The data used in this study were obtained from the Financial Reports of Consumer Goods Industry Sector Companies Listed on the IDX for the 2020-2023 Period. The method used in this study is multiple linear regression involving the classical assumption test, followed by partial significance using the hypothesis test, namely the t-test, while to find out together the f-test is used at a significance level of 5%. The results of the study indicate that partially the variables Company Age have a significant effect on Earnings Management. While the variables Business Strategy, Profitability and Leverage do not have a significant effect on Earnings Management. Simultaneously the variables Business Strategy, Company Age, Profitability and Leverage have a significant effect on Earnings Management. The adjusted R squared value in this study is 0.508, which means that the ability of the independent variables to explain the variation of the dependent variable is 50.8% while the remaining 49.2% is explained by other independent variables outside the model.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Nurlatifah, Nurlatifah; Tugiantoro, Tugiantoro
Accounting Research and Business Journal Vol. 3 No. 2 (2025): Edisi : Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v3i1.115

Abstract

This study aims to determine the effect of Capital Structure, Profitability, and Company Size on the Value of Pharmaceutical Manufacturing Companies in the 2017-2022 period. The data used in this study are secondary data with a purposive sampling technique. Seven companies were selected as samples of Pharmaceutical Manufacturing Companies. The research method used in this study is multiple linear regression with the prerequisite of classical assumption test, followed by partial significance using the hypothesis test, namely the t test, while to determine the simultaneous effect using the F test with a significance level of 5%. This study shows partial results (T test) by obtaining the results of Capital Structure (DER) having a positive and significant effect on Company Value, Profitability has no significant effect on Company Value, and Company Size has a negative and significant effect on Company Value. And for the simultaneous research results (F test) shows the results of Capital Structure (DER), Profitability (ROA), and Company Size together have an effect on Company Value. In addition, the predictive ability of the three independent variables on company value is seen from the coefficient of determination value of 54.7%. The remaining 45.3% is explained by other variables not fully considered in the research model.
ANALISIS PENGARUH EFISIENSI OPERASIONAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN PERIODE 2020-2024 Choirunisa, Ananda; Susanto, Daniel
Accounting Research and Business Journal Vol. 3 No. 2 (2025): Edisi : Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v3i1.116

Abstract

This study aims to analyze the effect of operational efficiency and profitability on firm value in the mining sector listed on the Indonesia Stock Exchange during the 2020–2024 period. Operational efficiency is proxied by Working Capital Turnover and Total Assets Turnover, while profitability is proxied by Net Profit Margin and Return on Assets. Firm value is measured using Price to Book Value (PBV). This study uses a quantitative approach with multiple linear regression. The results show that partially, Working Capital Turnover, Total Assets Turnover, and Net Profit Margin have a negative and significant effect on Price to Book Value, while Return on Assets has a positive and significant effect. Simultaneously, all independent variables have a significant effect on firm value. These results indicate that operational efficiency and profitability are important factors influencing market perceptions of firm value. Therefore, companies need to manage their assets and working capital efficiently and maintain profitability to increase their value in the eyes of investors
PENGARUH PROFITABILITAS, AKTIVITAS PERUSAHAAN, LIKUIDITAS, SOLVABILITAS, DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN Ahfas, Mahfuz
Accounting Research and Business Journal Vol. 3 No. 2 (2025): Edisi : Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v3i1.117

Abstract

This study aims to examine the effect of profitability, company activity, liquidity, solvency, and financial distress on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research method used is quantitative with logistic regression analysis, as the dependent variable is dichotomous (going concern vs. non-going concern). Secondary data was obtained from audited annual financial statements. The results show that profitability and liquidity have a significant negative effect on going concern audit opinion, while solvency and financial distress have a significant positive effect. Company activity does not have a significant effect. These findings imply that auditors consider specific financial indicators as signals of a client's going concern risk

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