cover
Contact Name
Dokman
Contact Email
dokman@bukitpengharapan.ac.id
Phone
+6281326056543
Journal Mail Official
van.stmng1985@gmail.com
Editorial Address
Jl. Grojogan Sewu, Kalisoro, Kec. Tawangmangu, Kabupaten Karanganyar, Jawa Tengah 57792
Location
Kab. karanganyar,
Jawa tengah
INDONESIA
Journal Accounting International Mount Hope
ISSN : -     EISSN : 30311276     DOI : 10.61696
Core Subject : Economy,
Journal Accounting International Mount Hope (JAIMO) is a peer-reviewed international journal publishing high quality, original manuscripts concerned with critical accounting and related issues. Contributions can be of a theoretical or empirical nature. Journal Accounting International Mount Hope (JAIMO) targets scholars from both academia and the professional accounting community. Papers examine emerging trends in critical accounting and fast-changing concerns faced by corporations, government and regulators from a comprehensive range of areas.
Articles 18 Documents
Search results for , issue "Vol. 2 No. 1 (2024)" : 18 Documents clear
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN RETURN ON ASSET (ROA) TERHADAP DIVIDEND PAYOUT RATIO (DPR) PADA INDUSTRI MANUFAKTUR SUB SEKTOR LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2017-2020 Pandiangan, Lady Avilla; Hasugian, Chandiny; Sitopu, Juwita Dearni; Lina; Juli Meliza
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.247

Abstract

The purpose of this research is to see the influence of the Current Ratio (CR), Debt to Equity Ratio (DER) and Return On Asset (ROA) on the Dividend Payout Ratio (DPR) in the Metal and Similar Sub-Sector Manufacturing Industry listed on the Stock Exchange Inodenesia (BEI) for the 2017-2020 period. The type research, the data source in this research is secondary research. The population of this research was 17 companies that were included in the listed criteria, 2 companies did not publish regularly during the research period, 12 companies that experienced losses during the research period and registered companies minus the companies that experienced losses, the result was 3and multiplied by 4 years becomes 12. The data collection technique used in this research uses documentation techniques to collect secondary data from the annual financial reports of the Metals and Similar Sector for the period 2017-2020 based on the result of this research partially and simultaneously, namely the variable X Current Ratio (CR), Debt to Equity Ratio (DER) and Return On Asset (ROA) have a significant effect on the variables Y Dividend Payout Ratio (DPR). The result of the coefficient of determination show that dependent variable (Y) in this study by 56%, while the other 46% are influenced by other variables or factorc from outside the research.
PENGARUH KUALITAS AUDITOR, LIKUIDITAS, PROFIBILITAS DAN SOLVIBILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN PERIODE 2018-2022 Nelsari_Malau, Yois; Hanssel Filbert; Kevin; Niarita Bukit
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.252

Abstract

The aim of this study is to find out the impact of Auditor Quality, Liquidity, Profitability and Solvency on Audit Opinion Going Concerns on Food and Beverage Sub-Sector Manufacturing Companies Period 2018-2022. The research will be carried out by the food and beverage companies that are listed on the Indonesian stock exchange through the website www.idx.co.id. This approach uses a quantitative approach, which is a method based on positivism that is used to study the population of a particular sample. The population to be used in this research is the number of consumer companies that are listed on the Indonesian stock exchange since the year 2018 until the year 2022. The number of people in this research is the total of 18 companies. The results of this study show that there is no partially significant influence between the Quality of Auditors on the Opinion of the Audit Going Concern. There is no Partially Significant Effect between the Liquidity on the Opportunity to Audit.
PENGARUH CR, DER, ROE, TATO DAN NPM TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2021 Yosi Aprilani Br Perangin Angin; Vilonika Br Napitupulu; Hotma Ria Br Regar; Herlin Munthe; Siswanto; Melfrianti Romauli Purba
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.255

Abstract

This research aims to see the influence of CR,DER,ROE,TATO and NPM on Share Prices in Pharmaceutical Sub-sector Companies listed on the Indonesia Stock Exchange for the 2018- 2021 period. The type of research used for this research is Quantitative Research. The data Source in this research is secondary research. This research population was obtained from 9 companies listed on the indonesian Stock Exchange. And the samples used in this research were 36 samples. The data collection technique used in this research is using Documentation Techniques to collect secondary data from the Annual Financial Reports of the Pharmaceutical Sub Sector for the period 2018-2012. Based on the partial and simultaneous results of this research, the variables X Current Ratio (CR), Debt To Equity Ratio (DER), Return On Equity (ROE) and Total Assets Turnover (TATO) have a significant effect on Variable Y Stock Prices. The results of the coefficient of Determination show that the independent variables (X) influence the Dependent Variable (Y). In this study it was 37.0%. This means that the remaining 50.7% is influenced by other variables.
ANALISIS PENGARUH ROA, ROE, CURRENT RATIO, DAN ITO DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Dandi Arista Keliat; Helen; Gina maria krismansa; Tuty Nainggolan; Jaka Syahputra
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.256

Abstract

The aim of this research is to determine the influence of ROA, ROE, Current Ratio, and ITO in predicting changes in profits in consumer goods industry companies listed on the Indonesian Stock Exchange for the 2018-2021 period. iiThis research was carried out iion iiconsumer iigoods iicompanies iiwhich are registered iion iiEffect Exchange iiIndonesia iivia iiwebsite iiwww.idx.co.id. iiThe time of this research is from the 2nd month of May 2023 to November 2023. iiThis approach uses a quantitative approach, the quantitative approach is a positivism-based method which is used to study a particular population and a particular sample. In total there are 74 companies in the consumer goods industry sector registered in the 2018-2021 period. i The results of this research show that there is no partially significant influence between Return on Assets on Changes in Profit, there is no partially significant influence between Return on Equity on Changes in Profit, there is a partially significant influence between Current Ratio on Changes in Profit, there is a partially significant influence between Inventory Turnover on Changes in Profit. Simultaneously Return on Assets, Return on Equity, Current Ratio, and Inventory Turnover have a significant effect on Profit Changes.
PENGARUH LIKUIDITAS LEVERAGE OPERATING CAPACITY PROFITABILITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN JASA SEKTOR PROPERTY DAN REAL ESTATE DI BEI 2019-2022 Yuda Raviansah Silalahi; Wirda Lilia; Emma Novirsari
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.257

Abstract

The objective of the research is to analyse the impact of liquidity, leverage, operating capacity, profitability against financial distress on real estate services companies listed on the Indonesian Stock Exchange. The research method used in this study is qualitative, this study uses purposive sampling techniques. samples of 80 companies in the Property and Real Estate department are presented in the BEI 2019 – 2022. The results of the research were that the liquidity variable affects the financial distress variable, the leverage variable does not affect the financial disaster variables, the operating capacity variables affects financial disasters, the profitability variables affect financial distresses, and then jointly the variables of liquidity, leverage, operating capability, and profitability affected the financial stress variables.
PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA PERIODE 2019-2021 Dina Maria Goretti Simbolon; Cristin Pebriola; Rhema Maya Yemima Waruwu; Jholant Bringg Luck Amelia Br Sinaga; Munawarah
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.258

Abstract

Using a sample of 87 annual reports of food and beverage manufacturing companies in Indonesia from 2019-2021, the study found that liquidity, solvency and profitability had an impact on the stock price while for the size of the company there was no influence on the share price. The results indicated that the company's size could not yet be used as a factor of consideration that could influence the price of the stock. However, the likvidity, Solvency, and Profitability could be used in terms of influencing stock prices.
PENGARUH MOTIVASI, PEMANFAATAN TEKNOLOGI INFORMASI, SANKSI ADMINISTRASI, TINGKAT PENDAPATAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KUDUS Aida Nurul Husnina; Zaenal Afifi; Ulva Rizky Mulyani
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.259

Abstract

The purpose of this study is to test and analyze the effect of motivation, utilization of information technology, administrative sanctions, income level and quality of tax services on motor vehicle taxpayer compliance. The primary data used in this study came from questionnaires distributed directly to respondents. The research subjects or population in this study were taxpayers whose motorized vehicles were registered at the Kudus Samsat Office. The sampling technique in this study used the Accidental Sampling technique with a sample size of 415 samples obtained based on the results of the Slovin formula calculation. The research method uses multiple linear regression analysis methods with SPSS version 26 software tools. The results of this study indicate that motivation and utilization of information technology have no effect on motor vehicle taxpayer compliance. Meanwhile, administrative sanctions, income levels and the quality of tax services have a positive effect on motor vehicle taxpayer compliance.
ANALISIS KINERJA KEUANGAN PT. PERUSAHAAN GAS NEGARA, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA DITINJAU DARI ASPEK PROFITABILITAS Maria Assumpta De Araujo; Soni letek; Yohanes Soares
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.261

Abstract

Analysis of Financial Performance of PT. Gas Company State, Tbk Listed on the Indonesian Stock Exchange in Review from Profitability Aspects of the Year 2014-2020. The formulation of the problem raised is how the financial performance of the company PT. State Gas Company, Tbk is seen from the profitability aspects. The purpose of this research is to find out how the financial performance of the State Gas Company, which is seen from the profitability aspects. The data used in this research is secondary data, which is a financial report document. The data analysis technique in this study is to use non-statistical analysis techniques to determine the size of the financial ratio. Based on the results of the analysis obtained the conclusion that the financial performance of PT. State Gas Company, Tbk during the year 2014-2020 based on the ratio of profitability assessed. The recommendation that can be given to the researchers is PT. National Gas Company. The management should pay attention mainly to the policies that will be taken mainly in the financial management in order to be able to pay attention to the poor economic performance of the company, and for the users of financial reports with the presence of the calculation of the profitability ratio this is expected to be useful as additional information before taking decisions related to the company.

Page 2 of 2 | Total Record : 18