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Jurnal Penelitian Akuntansi
Published by Universitas Pelita Harapan
ISSN : -     EISSN : 27220478     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Penelitian Akuntansi (JPA) is published by the Accounting Study Program of the Faculty of Economics and Business at Universitas Pelita Harapan. This peer-reviewed academic journal aims to deliver and discuss research by academics and practitioners in the field of Accounting with a focus on Financial Accounting, Management Accounting, Taxation, and Financial Auditing, including Accounting Science related to Technology.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 2, No 2 (2021): Oktober" : 7 Documents clear
ANALISIS PENGARUH RASIO KEUANGAN EARLY WARNING SYSTEM TERHADAP TINGKAT SOLVABILITAS Yetshi Otchika Simbolon; Harlyn L Siagian
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 2 (2021): Oktober
Publisher : Universitas Pelita Harapan

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Abstract

Tingkat solvabilitas merupakan hal penting yang harus diperhatikan pada perusahaan asuransi. Penelitian ini dilakukan untuk mengukur seberapa besar pengaruh rasio keuangan early warning system yang diproksikan rasio likuiditas, rasio beban klaim, rasio pertumbuhan premi, rasio kecukupan dana terhadap tingkat solvabilitas perusahaan asuransi yang diproksikan dengan rasio risk based capital (RBC). Populasi yang digunakan dalam riset ini adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan metode purposive sampling maka didapati ada sebanyak 10 perusahaan dengan empat tahun pengamatan sehingga diperoleh data sampel sebanyak 40 data. Teknik analisa data yang digunakan menggunakan statistik deskriptif, uji asumsi klasik, koefisien determinasi, uji signifikan F, uji signifikan t dan analisa regresi linear berganda. Hasil penelitian membuktikan bahwa secara simultan pengaruh rasio keuangan early warning system yang diproksikan rasio likuiditas, rasio beban klaim, rasio pertumbuhan premi, rasio kecukupan dana berpengaruh signifikan terhadap tingkat solvabilitas dengan nilai signifikansi (0,000 < 0,05). Namun secara parsial rasio likuiditas berpengaruh negatif signifikan terhadap tingkat solvabilitas dengan signifikansi (0,000 < 0,05), rasio beban klaim tidak berpengaruh terhadap tingkat solvabilitas dengan signifikansi (0,319 > 0,05), rasio pertumbuhan premi tidak berpengaruh terhadap tingkat solvabilitas dengan signifikansi (0,689 > 0,05), dan rasio kecukupan dana berpengaruh positif signifikan terhadap tingkat solvabilitas dengan signifikansi (0,020 < 0,05).
PENGARUH AKUNTANSI PERTANGGUNGJAWABAN, MOTIVASI, KEPUASAN KERJA, DAN KOMPENSASI TERHADAP PRESTASI KERJA PADA PT.ANUGERAH UTAMA MULTIFINANCE AREA SUMATERA Sari Permata Cintia Dewi
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 2 (2021): Oktober
Publisher : Universitas Pelita Harapan

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Sari Permata Cintia Dewi
Pengaruh Profitabilitas Dan Likuiditas Terhadap Pengembalian Saham Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di BEI Pada Tahun 2013-2020 Kingstone Tamba
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 2 (2021): Oktober
Publisher : Universitas Pelita Harapan

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Abstract

Dalam penelitian ini penulis menggunakan laporan keuangan untuk menganalisa Profitabilitas dan Likuiditas sebagai informasi penting yang digunakan oleh investor untuk menilai kinerja perusahaan. Dalam hal ini analisa rasio yang diteliti adalah pengaruh return on equity, return on assets dan current ratio terhadap return saham. Data yang digunakan dalam penelitian ini adalah data skunder dari data keuangan disitus resmi Bursa Efek Indonesia (www.idx.co.id). Sampel penelitian ini berjumlah 7 perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode purposive sampling yaitu suatu metode dengan menetapkan kriteria tertentu. Data yang diteliti adalah (tahun 2013-2020) dengan jumlah sampel(n) = 56. Namun, dengan menggunakan 56 data membuat hasilnya tidak normal karena ada 11 data yang outlier. Data outlier adalah data yang menyimpang jauh dari data lainnya dalam suatu rangkaian data. Sehingga, untuk mendapatkan hasil yang normal, maka hanya menggunakan 45 data. Untuk menguji hipotesis, penelitian ini menggunakan uji F. Hasil pengujian yang diperoleh menunjukkan bahwa return on equity nilai t_hitung lebih kecil dari nilai t_tabel dengan taraf signifikansi lebih besar dari α = (0,05). Return on Assets nilai t_hitung lebih kecil dari nilai t_tabel dengan taraf signifikansi lebih besar dari α = (0,05). Dan variable Current Ratio nilai t_hitung lebih kecil dari nilai t_tabel dengan taraf signifikansi lebih besar α = (0,05). Dari hasil uji ke tiga variable bebas tersebut maka hipotesis penelitian tersebut ditolak dan dapat disimpulkan bahwa secara parsial variabel Return on Equity, Return on Asset dan Current Ratio tidak berpengaruh significant terhadap Return Saham. Kata kunci: Return on Equity, Return on Assets, Current Ratio and Return Stock.
THE EFFECT OF A FIRM’S CORPORATE SOCIAL RESPONSIBILITY (CSR) AND CORPORATE ENVIRONMENTAL RESPONSIBILITY (CER) ON FIRM PERFORMANCE ON THE CONSUMER STAPLES SECTOR Eduard Ary Binsar Naibaho
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 2 (2021): Oktober
Publisher : Universitas Pelita Harapan

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Abstract

A firm as an entity is one that exists within society, so it must have its responsibilities to uphold. Especially in recent times, people have become more critical of companies and how they behave, as well as the impacts they have on society and the environment around them. A firm’s corporate social responsibility (CSR) and corporate environmental responsibility (CER) are two factors that become heavily scrutinized due to this new development, as stakeholders become more sensitive to how a firm contributes back to society and how it takes care of the environment. If a firm is socially and environmentally responsible, it is arguable that it will receive more support and therefore perform better financially. Thus, this study is conducted to see if there is any tangible link between a firm’s financial performance and their CSR and CER disclosures. The main hypothesis is that both types of corporate responsibility have a positive effect on a firm’s financial performance. The sample size used includes 30 American firms listen in S&P500 within the customer staples sector, using data from the years 2016-2019 using the purposive sampling method. The data is analyzed using multiple regressions and the results show that while CSR has a clear positive correlation with a firm’s financial performance, CER has a more nuanced correlation, where it is generally positive unless the disclosure of irresponsibility is involved.
PENGARUH CORPORATE FINANCIAL PERFORMANCE TERHADAP STOCK RETURN: ANALISA PADA PERUSAHAAN YANG TERDAFTAR DI INDONESIA STOCK EXCHANGE Juan Carlos Pangestu
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 2 (2021): Oktober
Publisher : Universitas Pelita Harapan

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Abstract

This study purpose to examine and analyze the effect of corporate financial performance proxied by the variables Return on Equity, Earnings per Share, and net profit margin, on Stock Return. This study uses secondary data, the sample in this study are companies listed in the SRI-KEHATI stock index on the Indonesia Stock Exchange for the period 2017 – 2019. The number of companies that are sampled are 15 companies with an observation period of 3 years and using the purposive sampling method. The method of analysis in this study is panel data regression analysis using the SPSS program. Hypothesis testing uses a significance level of 5%. The results of the classical assumption test are that the data is normally distributed, and there is no multicollinearity, no Heteroscedasticity, and no Autocorrelation. The results of this study indicate that Earnings per share (EPS) and Net Profit Margin (NPM) have a significant effect on Stock Return. Meanwhile, Return on Equity (ROE) has no effect on Stock Return.
EFFECTS OF PROFITABILITY, SOLVABILITY, COMPANY SIZE, AND AUDITOR’S REPUTATION ON AUDIT DELAY Gloria Debora Lisa Susilo; Putri Aprilia Manembu; Elvis Sumanti
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 2 (2021): Oktober
Publisher : Universitas Pelita Harapan

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This research aims to examine the effect of profitability, solvability, company size, and auditor reputation on audit delay. Sample used in this research are banks listed on IDX from 2014-2018 and collected   by using purposive sampling methods. Data obtained from the financial report provided on IDX or company website. Results show profitability and solvability have no significant effect towards audit delay. Meanwhile, both company size and auditor reputation have a significant negative effect on audit delay. The result implies the importance of issuing certain audit regulation for banking in order to reduce audit delay.
PERAN FINANCIAL PERFORMANCE SEBAGAI PEMEDIASI UNTUK PENGARUH ANTARA INDEPENDENT COMMISSIONERS DAN MANAGERIAL OWNERSHIP TERHADAP CORPORATE VALUE PADA BANKING CORPORATE YANG GO PUBLIC Yohanes Mardinata Rusli; Piter Nainggolan
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 2 (2021): Oktober
Publisher : Universitas Pelita Harapan

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This study aims to examine and analyze: (i) the effect of independent commissioners and managerial ownership on corporate value; (ii) the role of financial performance as a proxy for the Return on Assets variable to influence independent commissioners and managerial ownership on corporate value. This study uses secondary data, the sample in this study is banking sector companies listed on the Indonesia Stock Exchange for the period 2016 – 2019. The number of companies that are sampled are 14 banking sector companies with an observation period of 4 (four) years and using the purposive sampling method. . The method of analysis in this study is multiple linear regression analysis using the SPSS program. Hypothesis testing uses a significance level of 5%. The results of the classical assumption test are that the data is normally distributed, and there is no multicollinearity, no Heteroscedasticity, and no autocorrelation. The results of this study state that: (i) independent commissioners have a significant and positive effect on corporate value; (ii) institutional ownership has a significant and negative effect on corporate value; (iii) financial performance can mediate the influence between independent commissioners on corporate value; (iv) financial performance does not mediate the influence of managerialownership and corporate value

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