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Journal Accounting International Mount Hope
Published by Institut Teknologi dan Bisnis Kristen Bukit Pengharapan
ISSN : -     EISSN : 30311276     DOI : 10.61696
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2024)" : 8 Documents clear
PENGARUH STRUKTUR ASET MARKET VALUE ADDED PROFITABILITAS SERTA EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Olivia, Jesslyn; Budianto , Melvin; Sitorus, JessySafitri; Khanti Listya
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.246

Abstract

This research aims to determine the influence of Asset Structure, Market Value Added, Return on Assets and Earnings Per Share on Share Prices in food and beverage sub-sector companies listed on the IDX in 2020-2022. This research uses quantitative data and the research population that will be used in the research is 30 companies in the food and beverage sub-sector listed on the IDX in 2020-2022 with a research sample of 63. Partial research results show that Asset Structure has a negative and significant influence on Share Prices, Market Value Added has a positive and significant influence on Share Prices, Return On Assets has a negative and significant influence on Share Prices, Earnings Per Share has a positive and significant influence on Share Prices and Asset Structure, Market Value Added, Return On Assets and Earnings Per Share have a positive and significant influence on Share Prices
FACTORS THAT INFLUENCE MANAGERIAL OWNERSHIP ON COMPANY VALUE IN FOOD AND BEVERAGE SUBSEctor COMPANIES LISTED on THE BEI IN 2019-2022 Angel Jesslyn Joe; Nina Purnasari; Kelly Faustine; Rini Herliani
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.269

Abstract

This research aims to analyze the influence of dividend policy, debt policy, company size and profitability on company value both partially and simultaneously in food and beverage companies listed on the BEI in 2019-2022. The research method used is a quantitative research method with secondary data types. The analysis technique used is multiple linear regression analysis technique. The population was 59 companies and a side purposive technique was used which produced a sample of 19 companies with a research period of 4 years, resulting in a total sample of 76. The results of the study showed that dividend policy, debt policy and company size did not partially influence company value, whereas Profitability has a partial effect on company value. Simultaneously, dividend policy, debt policy, company size and profitability influence company value.
THE INFLUENCE OF LIQUIDITY, LEVERAGE, AUDIT TENURE, AUDITOR'S REPUTATION AND COMPANY GROWTH ON GOING ON CONCERN OPINION: Case Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2019 - 2021 Period Novita Sari Br Sianturi; Togiana Situmorang; Yois Nelsari Malau; Wenny Anggeresia Ginting
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.281

Abstract

The purpose of this research is to determine the influence of Liquidity, Leverage, Audit Tenure, Auditor Reputation and Company Growth on Going on Concern Opinions in Property and Real Estate Companies Listed on the Indonesian Stock Exchange for the 2019 - 2021 Period. Research from June 2022 to April 2023. This approach uses a quantitative approach. The population used is 77 property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. Sampling used the purpose sampling method. The results of this research indicate that Liquidity, Audit Tenure, Auditor Reputation and Company Growth do not have a partially significant influence on Going on Concern Opinion. There is a partially significant influence between Leverage on Going on Concern Opinion. Liquidity, Leverage, Audit Tenure, Auditor Reputation and Company Growth do not have a significant effect on Going on Concern Opinion.
EFFECT OF LEVERAGE, CAPITAL STRUCTURE, RETURN ON ASSET, AND SALES GROWTH, ON THE PROFIT QUALITY OF CUSTOMER GOODS (FOOD AND BEVERAGE) COMPANIESLISTED ON THE INDONESIAN STOCK EXCHANGE 2019 - 2022) Elisabeth Septia Sitanggang; Frince Gokma Simatupang; Nina Purnasari; Sondang Aida Silalahi
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.291

Abstract

The development of this stock exchange is developing well even though the securities traded are generally bonds by Dutch companies and Indonesian government bonds through the Indonesian Development Bank. BEI helps companies to obtain additional capital by going public, namely the activity of offering shares or other securities carried out by issuers (companies that go public) to the public based on the procedures regulated by the Capital Markets Law and its Implementing Regulations. The type of research method used in this research is a quantitative research method. This research method is based on the philosophy of positivism. To research a particular population or sample, data collection uses research instruments, data analysis is carried out quantitative or statistical, with the aim of testing a predetermined hypothesis. Based on the results of the ANNOVA test above, the Fcount value is (6.948) and Ftable is (2.54). This means that 4.803 > 2.54 means Leverage, Capital Structure, Return on Assets, and Sales Growth together have a simultaneous effect on the Quality of Customer Company Profits. GOODS (Food & Beverage) which is listed on the Indonesian Stock Exchange
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, SOLVENCY, COMPANY SIZE ON AUDIT REPORT LAG IN BASIC INDUSTRY AND CHEMICAL COMPANIES LISTED ON BEI FOR THE 2019-2021 PERIOD maggie; Mutiara Wijaya; Yois Nelsari Malau; Wenny Anggeresia Ginting
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.318

Abstract

The Indonesian Stock Exchange (BEI) or Indonesia Stock Exchange (IDX) is a party that organizes and provides systems and facilities to bring together offers to buy and sell securities from other parties. In the IDX there are several company sectors where in this research the basic industrial and chemical company sectors were selected. The company's timeliness in publishing financial reports depends on the auditor's timeliness in completing the report. Timeliness in reporting finances is related to several variables that will be studied so this research aims to determine the influence of profitability, liquidity, solvency and company size on audit report lag in basic industrial and chemical companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples used was 76 companies using quantitative analysis methods. The research technique used was the purposive sampling method. The research results show that (1) profitability has a negative effect on audit report lag, indicating that a high level of profitability can complete the audit process in a shorter time. (2) liquidity has no effect on audit report lag, indicating that a high level of liquidity can delay the publication of financial reports. (3) solvency has a positive effect on audit report lag, it can be indicated that a high level of solvency reflects the company's financial risk, high company financial risk indicates the company is experiencing financial difficulties. (4) company size has a positive effect on audit report lag, indicating that a larger company means it has a good control system so that it can reduce errors in submitting financial reports.
DAMPAK KENAIKAN CUKAI ROKOK TERHADAP LABA PT. GUDANG GARAM TBK UNTUK TAHUN 2020, 2021, DAN 2022 Ummaroh
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.340

Abstract

The aim of this study is to find out the impact of the increase in cigarette taxes specifically on profits of PT. The authors used the financial reports for the periods 2020, 2021, and 2022 and the Finance Minister's regulations on the increase in cigarette taxes for the years 2020, 2021 and 2022 as the source of research data. The research method used by the author is a qualitative approach that is by observing the financial report of PT. Salt Warehouse Tbk and the large data of the increase in cigarette tax contained in the annex to the Regulations of the Ministry of Finance. The results of the research show that the increase in the tax rate on cigarettes has a significant impact on the profit value of the Salt Warehouse. The average decline in profits reached 36% over three years
SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA PENDAPATAN JASA RAWAT INAP PADA RUMAH SAKIT PRIMA MEDIKA KOTA DENPASAR BALI Sofyan Noor
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i3.346

Abstract

The importance of managing information systems in the face of rapid change and intense competition cannot be denied. Prima Medika Hospital in Denpasar City understands the importance of a cash receipt accounting information system to manage financial information effectively. With a structured system, hospitals can ensure that the income reports produced are accurate, relevant and trustworthy. This contributes to better decision making and optimal strategic planning. This study was designed to examine the financial information system, especially the cash receipt process which is applied to manage income from inpatient services at Prima Medika Hospital. The goal is to gain a deeper understanding of the procedures and effectiveness of the system in the context of hospital finances. The results show that the cash receipt accounting system in the hospital's inpatient installation is quite good and in accordance with the existing system.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SUB-SEKTOR PROPERTY DAN REAL-ESTATE YANG TERCATAT DI BURSA EFEK INDONESIA 2018-2022 Didi Rini Margasari; Candra Sigalingging
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.347

Abstract

This research was conducted to measure the profitability and financial performance of property and real-estate sub-sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The main reason for this research is to provide an in-depth understanding of the efficient use of company capital and assets in generating profits. This research also aims to compare the financial performance between PT Alam Sutera Realty Tbk. and PT Agung Podomoro Land Tbk. by using profitability ratios such as Return on Equity (ROE), Return on Assets (ROA), Gross Profit Margin (GPM), and Net Profit Margin (NPM). Secondary data used in this research was obtained from audited annual reports. The analysis results show that PT Alam Sutera Realty Tbk. has a higher profitability ratio than PT Agung Podomoro Land Tbk., which indicates better efficiency in using company resources to generate profits.

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