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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 80 Documents
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INTERNAL COMPANY BEHAVIORAL FACTORS THAT INFLUENCE FINANCIAL FRAUD SITUMORANG, FRENKY; Pane, Yonson
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.v2i1.188

Abstract

The aim to be achieved in this research is to obtain empirical evidence regarding the influence of profitability, capital turnover, financial leverage, asset structure, company size, influence on the Financial Fraud, The type of research that will be carried out is a type of quantitative research, namely research that obtains data in the form of numbers or qualitative data that is used. Companies that have complete data that can be used to analyze profitability, capital turnover, financial leverage, asset structure and company size. Return on Assets has no significant effect on the Financial Fraud, Capital Turnover has no significant effect on the Financial Fraud, Financial Leverage has a significant effect on the Financial Fraud, asset structure has no significant effect on the Financial Fraud, Company size has no significant effect on the Financial Fraud, (DTA Return on Assets, Capital Turnover, Financial Leverage, asset structure, Company Size) on the dependent variable (Financial Fraud) that can be produced by this equation is 32.7%, while the remaining 67.3% is influenced by other factors which are not included in this regression. This research only examines internal company finances with a focus on manufacturing companies only. It is hoped that this research can be used as consideration and reference material so that when investing, stakeholders choose transparent companies with a good level of supervision over the financial reporting process, so as to avoid fraudulent financial reporting.
DETERMINAN KUALITAS LAPORAN KEUANGAN PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2017 - 2021 Putri, Nazila; Hariani, Swarmilah
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.v2i1.198

Abstract

This research aimed to analyze the influence firm size and leverage on financial reporting quality with profitability as a moderating variabel. The population that the subject of research were companies listed on Bursa Efect Indonesia in the period 2017-2021. The method of determining the sample in this study used purposive sampling technique and obtained 90 sample observation data. This research is casual research and data analysis was done by moderation regression analysis using SPSS version 25 program.The Result of dana analysis showed that firm size had positive effect to financial reporting quality, leverage had no effect to financial reporting quality, profitability couldn’t moderate influence of firm size and leverage towards financial reporting quality.
PENGARUH FREE CASH FLOW DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Br Meliala, Keren Tireya; Damanik, Dennys Paulus Parlindungan; Sembiring, Yosephine Natalitha; Ginting, Mitha Christina
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.v2i1.237

Abstract

This study aims to determine the effect of free cash flow and managerial ownership on debt policy in manufacturing companies listed on the Indonesian stock exchange. This study uses secondary data which can be accessed through the Indonesia Stock Exchange website (www.idx.co.id). The population of this study consisted of 23 manufacturing companies in the textile and garment sector listed on the IDX for the 2017-2021 period and the sampling method was carried out using purposive sampling method. With this method, a sample of 10 companies was obtained with a 5-year observation method. So that the number of observations for this study is 50 observations. To analyze the effect of free cash flow and managerial ownership on debt policy, multiple linear analysis is used with the classic assumption test. The results of this study indicate that free cash flow partially has no significant effect on debt policy and managerial ownership partially has a significant effect on debt policy.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN DANA LEMBAGA AMIL ZAKAT Wijayanti, Sukma; Siti Muntayah
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.v2i1.238

Abstract

Sistem Informasi Akuntansi (SIA) merupakan suatu sistem di suatu organisasi yang bertanggung jawab menghimpun informasi yang didapat dari penumpulan dan penggunaan informasi atau laporan transaksi yan bermanfaat untuk seleuruh pemakai baik di dalam ataupun luar organisasi. Lembaga Amil Zakat merupakan sebuah lembaga yang menghimpun dan menyalurkan dana zakat, infaq, dan sedekah, di mana lembaga amil zakat menupayakan kemasalahat umat dalam kegiatan operasinya. Salah satu kewajiban lembaga amil zakat dalah membuat laporan penerimaan dan pengeluaran dana zakat, infaq, dan sedakah yan dapat diterima dan dipahami oleh semua golongan pengguna, baik selaku muzaki maupun mustahik. Penelitian ini bertujuan untuk mengetahui penerapan sistem informasi penerimaan dan pengeluaran dana zakat, infaq, dan sedekah di Lembaga Amil Zakat Muhammadiyah (LazisMu) di Kudus. Metode analisis data yang digunakan dalam penelitian ini adalah deskriptif kualitatif dimana dalam metode ini peneliti mengumpulkan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi penerimaan dan pengeluaran dana zakat, infaq, sedekah yang ada di LazisMu Kudus sudah memenuhi semua unsur SIA karena LazisMu Kudus membuat dan mengumpulkan formulir, jurnal umum, buku besar dan buku pembantu yang menghasilkan pencatatan berlangsung secara double entry sehingga memudahkan untuk mengetahui kesalahan yang terjadi dan menentukan keseimbangan antara saldo debit dan saldo kredit. Selanjutnya, dalam penyajian laporan keuangan LazisMu Kudus dapat dikatakn sudah cukup sesuai dengan standar akuntansi keuangan, hal ini dapat dilihat pada penyajian laporan keuangan LazisMu Kudus sudah membuat laporan posisi keuangan, laporan perubahan dana, dan laporan arus kas dan ditambah dengan catatan atas laporan keuangan.
PENGARUH RETURN ON ASSET (ROA) RETURN ON EQUITY (ROE) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR TAMBANG BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Nababan, Grevina Oktavia; Gori, Evitya; Naibaho, Ayu; Purba, Lenta Friska; Acai Sudirman
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.v2i1.245

Abstract

This research aims to determine the effect of Return on Assets (ROA), Return on equity (ROE), and Debt to Equity Ratio (DER) to stock price on Mining in the coal subsector companies listed in Indonesia Stock Exchange 2018-2021 period either partially or simultaneously. This research is an causality research.The population in this research are coal mining companies. The sampling selection used purposive sampling technique and obtained 80 research samples of financial statements of issuers. The data in this research was secondary data obtained from Indonesia Stock Exchange (BEI). The data analysis used was descriptive analysis followed by requirement test include normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Statistical methods used to multiple linier regression analysis.The result of the research shows that : (1) ROA has positive effect on stock price, with tcount -2,726 > ttable 1,66488 (2) ROE has positive effect on stock price, with tcount 3,992 > ttable 1,66488 (3) DER has positive effect to stock price with value tcount 3,554 > ttable 1,66488 (4) ROA, ROE, and DER simultaneously have positive to Stock Return with value Fcount 11,798 > Ftable 2,72.
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
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.

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