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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 84 Documents
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PENGARUH LIKUIDITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Syahputri, Ananda Mutiara; Desi Ika; Yani Suryani
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.517

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Likuiditas dan Kepemilikan Institusional terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai variabel moderasi. Jenis penelitian ini merupakan jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2018-2023. Teknik pengambilan sampel dengan menggunakan metode purposive sampling dengan sampel sejumlah 40 perusahaan. Teknik analisis data penelitian ini menggunakan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa likuiditas berpengaruh negatif terhadap nilai perusahaan, kepemilikan institusional berpengaruh terhadap nilai perusahaan.Kebijakan dividen tidak mampu memoderasi pengaruh likuiditas terhadap nilai perusahaan, kebijakan dividen mampu memoderasi pengaruh kepemilikan institusional terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2023
PENGARUH STRUKTUR ASET DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI sipa, Shiva Angelica; Liza Novietta; Ruswan Nurmadi
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.518

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Aset dan Risiko Bisnis terhadap Struktur Modal dengan Profitabilitas sebagai variabel moderasi. Jenis penelitian ini merupakan jenis penelitian asosiatif kausal dengan metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik pengambilan sampel dalam penelitian ini dengan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 66. Teknik analisis data penelitian ini menggunakan Moderated Regression Analysis (MRA) Hasil penelitian ini menunjukkan bahwa struktur aset berpengaruh terhadap struktur modal tetapi risiko bisnis tidak berpengaruh terhadap struktur modal. Profitabilitas tidak dapat memoderasi pengaruh struktur aset dan risiko bisnis terhadap struktur modal
PENGARUH POLITICAL CONNECTION, GENDER DIVERSITY, BOARD OF COMMISSIONERS DAN STATE OWNERSHIP TERHADAP TAX AGGRESSIVENESS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI TAHUN 2018-2022 Wilbert; Jessy Safitri Sitorus; Khanti Listya
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.520

Abstract

Companies are one of the taxpayers who have the opportunity to carry out tax avoidance because of the perception that high profits will be in line with the high tax burden that must be paid. This is the basis for companies to minimize tax burdens, which are then known as tax aggressiveness, in order to achieve net profit that is in accordance with company expectations. This study was conducted with the aim of determining the effect of political connection, gender diversity, board of commissioners and state ownership on tax aggressiveness in BUMN companies. The method used is quantitative with a total population of 24 companies and a sample of 14 companies, so that the total observation data obtained is 70. The data analysis technique used is multiple linear regression with SPSS version 25. The conclusions of this study are: 1) political connection does not affect tax aggressiveness, 2) gender diversity partially has a positive and significant effect on tax aggressiveness, 3) the board of commissioners partially has a negative and significant effect on tax aggressiveness, 4) state ownership partially does not affect tax aggressiveness, and 5) political connection, gender diversity, board of commissioners and state ownership simultaneously have a positive and significant effect on tax aggressiveness.
PENGARUH LIKUIDITAS, KEBIJAKAN HUTANG, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR CUSTOMER NON CYLICALS YANG TERDAFTAR DI BEI PERIODE 2019 – 2022 Kellyn Tandrian; Jholant Bringg Luck Amelia Br Sinaga; Moses Lorensius Parlinggoman Hutabarat
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.522

Abstract

This study aims to analyze the effect of liquidity, debt policy, profitability and company size on company value partially and simultaneously in companies included in the Customer Non-Cyclicals sector listed on the IDX 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 is 113 companies and a purposive sampling technique is used to obtain a sample of 36 companies with a research period of 4 years, so that the number of samples is 114. The results of the study indicate that liquidity and debt policy do not have a partial effect on company value, while profitability and company size have a partial effect on company value. Simultaneously, liquidity, debt policy, company size, and profitability affect company value
THE EFFECT OF DEBT POLICY, DIVIDEND POLICY, MANAGERIAL OWNERSHIP AND INVESTMENT DECISIONS ON PROFIT MANAGEMENT IN TEXTILE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ricky Andreas Bangun; Nina Purnasari; Valensia; Michella; Rini Herliani
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.527

Abstract

The textile industry in Indonesia is one of the backbones of the manufacturing industry. This research is motivated by the aim of analyzingthe influence of debt policy, dividend policy, managerial ownership and investment decisions on earnings management. The research method uses quantitative. The population isThe textile sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023 totaled 22 companies with a sample size of 6 companies and 30 observations. The data collection technique was documentation. The data analysis technique was multiple linear regression analysis using SPSS version 26. The results of the study showed thatDebt Policy and Managerial Ownership have an effect on Earnings Management, Dividend Policy and Investment Decisions do not have an effect on Earnings Management. Simultaneously, it was also found that Debt Policy, Dividend Policy, Managerial Ownership and Investment Decisions do not have an effect on Earnings Management in Textile Subsector Companies Listed on the Indonesia Stock Exchange.
THE INFLUENCE OF TAXPAYER AWARENESS, TAX SANCTIONS, TAXPAYER KNOWLEDGE AND PUBLIC SERVICE ACCOUNTABILITY ON LAND AND BUILDING TAXPAYER COMPLIANCE IN MEDAN CITY AREA Nadya Safitri Br Sembiring; Yois Nelsari Malau; Balqis Gelcya; M. Hafiz Kurniawan; Wenny Anggeresia ginting
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.574

Abstract

Good public service accountability, sufficient knowledge, and high taxpayer awareness can all promote compliance with land and building taxes. Furthermore, enforcing stringent tax penalties is crucial in boosting this kind of compliance. This study's objective is to examine how compliance of taxpayers with land and construction taxes in Medan City is impacted by awareness of taxpayers, tax penalties, taxpayer knowledge, and public service accountability. Multiple linear regression analysis with 100 samples is the technique employed. The findings demonstrate that taxpayer compliance is significantly improved by awareness and public service accountability. Tax penalties have also been shown to play a role, and taxpayer awareness has a big impact. Simultaneously, Medan City taxpayer compliance with land and construction taxes is significantly impacted by Awareness of taxpayers, taxpayer knowledge, public service accountability, and tax penalties. Building and land taxes compliance in Medan City is significantly impacted by taxpayer awareness, tax penalties, taxpayer awareness and accountability for public service. According to the study's findings, these elements work together to raise tax compliance in the area.
ANALISIS MINAT DAN MOTIVASI BERINVESTASI PADA GENERASI GEN-Z DI PASAR MODAL DARI PERSPEKTIF LITERASI KEUANGAN Dhea Safitri; Vivi Adeyani Tandean
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.584

Abstract

This research analyzes Generation Z's interest and motivation to invest in the capital market from a financial literacy perspective. The method used is a quantitative survey with multiple linear regression analysis. The validity test results show that all variables, namely investment motivation, financial literacy and investment interest, are declared valid, with Cronbach Alpha values ​​of 0.945, 0.989 and 0.867 respectively. The conclusion shows that investment motivation has a significant effect on investment interest (t = 15.610, p < 0.001), while investment knowledge does not show a significant effect (t = 1.217, p = 0.226). These results call for increasing financial literacy and motivation to encourage more responsible investment participation among Generation Z.
ANALISIS PENERAPAN APLIKASI SISTEM INFORMASI PEMERINTAH DAERAH (SIPD) PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA PRABUMULIH Putri, Feriz Danisya; Tandean, Vivi Adeyani
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.585

Abstract

The central government provides an application in delivering information on regional financial management that has been integrated into a network that can connect regional governments with the central government, namely the Regional Government Information System so that information on activity and budget data in regional government financial management can be directly published by the central government. With the SIPD application, regional governments can increase accountability for regional financial management information. This study aims to determine the effectiveness of the implementation of the Regional Government Information System (SIPD) which is reviewed in 3 dimensions, namely goal achievement, integration, and adaptation and to determine the obstacles and strategies in managing obstacles in the SIPD application used by the BPKAD of Prabumulih City. This study uses a descriptive method with a qualitative approach. Data collection techniques used for this study were interviews, observations, and documentation. The results of the study indicate that Prabumulih City has implemented the SIPD application in regional financial management according to Permendagri Number 77 of 2020, but in the resource dimension, especially the indicators on the facilities menu, it is not optimal, there is a lack of understanding of the use of the system and problems related to the SIPD application which often experiences errors. Therefore, it is recommended to conduct intensive training, improve technology infrastructure, and evaluate the system periodically to support the smooth implementation of SIPD in the future.
THE INFLUENCE OF PRODUCT QUALITY, SERVICE QUALITY, PRICE, AND PROMOTION ON CONSUMER PURCHASING DECISIONS FOR COSMETIC PRODUCTS WARDAH IN MEDAN CITY Gressella Anjelina simarmata; Yois Nelsari Malau; Graciella Novitasari Napitupulu; Niarita Bukit
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.640

Abstract

This study examines how price, promotion, service quality, and product quality affect Wardah cosmetic purchases from Anggi Cosmetics Shop Medan. Wardah's Top Brand Index, which tracks blush-on product decline, was used. This index was 28.6% in 2021–2022 and 14.2% in 2023. A quantitative data set was created by randomly selecting 67 clients out of 100 to complete a questionnaire. Women over 18 who used Wardah products can participate. Multiple linear regression and classical assumption testing data analysis. Four independent variables explained 69.8% of consumer purchases, while extraneous factors explained 30.2%.
PENGARUH AUDIT CAPACITY STRESS, SIFAT MACHIAVELLIAN, KOMPETENSI AUDITOR, DAN LOVE OF MONEY TERHADAP PERILAKU DISFUNGSIONAL AUDIT PADA KAP MEDAN: Indonesia Sawitri, Putri Nabila; Enda Noviyanti Simorangkir; Regina Chetrin Hutagaol; Keumala Hayati
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.641

Abstract

Kajian bertujuan menginvestigasi bagaimana Audit Capacity Stress, Sifat Machiavellian, Kompetensi Auditor, dan Love of Money mempengaruhi Perilaku Disfungsional pada Audit di Kantor Akuntan Publik Medan. Hasil dari pengkajian SEM (Structural Equation Model) memaparkan bahwasanya Audit Capacity Stress, Sifat Machiavellian, Love of Money mempengaruhi secara positif substansial terhadap Perilaku Disfungsional Audit, sementara Kompetensi Auditor mempengaruhi secara negatif substansial. Temuan ini menunjukkan bahwa peningkatan Audit Capacity Stress, Sifat Machiavellian, Love of Money dapat meningkatkan Perilaku Disfungsional Audit, sedangkan peningkatan Kompetensi Auditor dapat menguranginya. Penelitian memiliki implikasi praktis bagi Kantor Akuntan Publik dalam pengembangan pengelolaan stress audit, meningkatkan kompetensi auditor, dan mengurangi perilaku disfungsional audit. Penelitian ini juga menyumbang pemahaman teoritis tentang hubungan antara variabel tersebut.

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