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Accounting Study Program Faculty of Economics and Business Universitas Pelita Harapan Lippo Karawaci, Tangerang, Indonesia, 15811 Tel +62 21 5460901 Fax +62 21 5460910
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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 3, No 1 (2022): April" : 7 Documents clear
Exploring the roles of budget in Micro Small Medium Enterprises Indonesia Septian Bayu Kristanto
Jurnal Penelitian Akuntansi (JPA) Vol 3, No 1 (2022): April
Publisher : Universitas Pelita Harapan

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Abstract

We exploring the role of budget in Micro Small Medium Enterprises (MSMEs) in Indonesia. MSMEs face higher operating uncertainty because of the constraints of budget resources. We used field interviews to know the roles of budget in MSMEs. We used MSMEs engaged in Organic Green & Healthy (OGH) community. OGH community consists of farmers, artisans, and entrepreneurs of local MSMEs which produce organic and natural products. We find that budget development in MSMEs is tend to use a collaborative approach. MSMEs applies the loose use of budget for control purpose. The operational uncertainty in MSMEs leads this finding that small business is not to focus using the budget as a control function. MSMEs that linking budget and reward systems help small businesses to create an accurate budget. This study is the first evaluating budget development and uses using MSMEs in Indonesia
THE CONFORMITY WITH INTEGRATED REPORTING ADOPTED BY INDONESIAN MINING COMPANIES IN THE EARLY STAGES OF NEW REGULATION Kenny Fernando
Jurnal Penelitian Akuntansi (JPA) Vol 3, No 1 (2022): April
Publisher : Universitas Pelita Harapan

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Abstract

Sustainability has become a pivotal issue ever since the world’s environment has started declining. The economic aspect no longer stands alone; it must be accompanied by social and environmental aspects. Companies earn profit by ensuring that their operations always add value to the community (including global sustainability development), which eventually affects their stakeholders. This paper highlights an alternative means of communicating what companies have accomplished through integrated reporting (initiated by the International Integrated Reporting Council), which emphasizes value creation for the short, medium, and long term. By assessing such documents, we found that the Indonesian regulation in reporting and the International Integrated Reporting Framework fulfilled 40% and 90%, respectively, of the information needed by stakeholders. Another 22% was accounted for by reconciling both regulatory documents. Surprisingly, we found that seven LQ45 mining companies have exceeded the required information by half in conforming to international regulations.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DAN NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur yang Tercatat di BEI 2017-2019) Meiliana Jaunanda; Ayu Fricilya
Jurnal Penelitian Akuntansi (JPA) Vol 3, No 1 (2022): April
Publisher : Universitas Pelita Harapan

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Penelitian ini membahas pengaruh Corporate Governance terhadap Kinerja  Keuangan dan Nilai Perusahaan. Corporate Governance merupakan variabel independen dalam penelitian ini, yang diproksikan oleh Dewan Komisaris dan  Komite Audit. Terdapat dua variabel dependen dalam penelitian ini, dimana variabel dependen yang pertama menggunakan Kinerja Keuangan yang diukur dengan ROA, sedangkan untuk variabel dependen yang kedua menggunakan Nilai Perusahaan yang diukur dengan Tobin's Q. Objek penelitian merupakan perusahaan manufaktur periode 2017-2019 yang tercatat di Bursa Efek Indonesia (BEI), sampel yang diambil untuk penelitian sebanyak 81 perusahaan yang didasarkan metode Purposive Sampling. Hasil dari penelitian ini adalah (1) Dewan Komisaris tidak berpengaruh signifikan terhadap ROA. (2) Komite Audit berpengaruh signifikan terhadap ROA. (3) Dewan Komisaris tidak berpengaruh signifikan terhadap Tobin's Q. (4) Komite Audit berpengaruh signifikan terhadap Tobin's Q.Kata kunci : Corporate Governance, Dewan Komisaris, Komite Audit, KinerjaKeuangan, Nilai Perusahaan
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND DIVIDEND POLICY TOWARDS FIRM VALUE OF CONSUMER GOODS COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Andoko Andoko; Cynthia Cynthia
Jurnal Penelitian Akuntansi (JPA) Vol 3, No 1 (2022): April
Publisher : Universitas Pelita Harapan

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This research aims to identify the influence of profitability, liquidity, and dividend policy towards firm value in consumer goods companies listed in Indonesia Stock Exchange (IDX) for the period of 2018 to 2020. In this paper, the writer is using purposive sampling method to select the sample of the research. As a result, there are 21 consumer goods companies which are chosen as research sample because they fulfilled the sample criteria for this research, therefore there are 63 samples in total for the period of three years. The data of the research is processed through SPSS 25.  Based on data analysis result, it can be concluded that profitability has significant influence on firm value. On the other hand, liquidity and dividend policy do not give significant influence on firm value. Profitability, liquidity, and dividend policy simultaneously give significant influence on firm value.
THE INFLUENCE OF EARNING PER SHARE, PRICE TO BOOK VALUE, RETURN ON ASSET AND RETURN ON EQUITY TOWARD STOCK PRICE ON BASIC INDUSTRY AND CHEMICALS COMPANY LISTED IN INDONESIA STOCK EXCHANGE Melina Melina; Frederick Emerio Tanny
Jurnal Penelitian Akuntansi (JPA) Vol 3, No 1 (2022): April
Publisher : Universitas Pelita Harapan

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Basic Industry and Chemicals or people referred as downstream business line generates a fundamental product, which is then utilized to other manufacture to produce. This research aims to determine the influences of Earning Per Share, Price to Book Value, Return on Asset, Return on Equity, toward stock price. The population in this research are all basic industry and chemicals companies listed in Indonesia Stock Exchange  .The technique of determining the sample using purposive sampling method and sample acquired from 32 companies for the year 2018 to 2020. This research contains five variables which are one dependent variable and four independent variables.This research is using quantitative approach and IBM SPSS Statistics ver. 27 software to display results of statistical analysis conducted in this research. Total sample of 96, to meet the requirements of the classical assumption test the final data used totaling 61.The analytical model used in this study is a multiple linear regression model. The results of this study indicate that EPS, PBV, and ROE have a significant influence on stock prices. However, ROA have an insignificant influence on stock prices. EPS, PBV, ROE, ROA simultaneously influence stock price. Keywords: Earning Per Share, Price to Book Value, Return on Asset, Return on Equity, Stock Price, Basic Industry 
THE INFLUENCE OF INFLATION RATE, RETURN ON EQUITY AND DEBT TO EQUITY RATIO TOWARD STOCK PRICE OF MINING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Wiria Atmaja Kusuma; Meilani Meilani
Jurnal Penelitian Akuntansi (JPA) Vol 3, No 1 (2022): April
Publisher : Universitas Pelita Harapan

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Abstract

Many companies in Indonesia try to grow by relying on the stocks by issuing their stocks to the public including the mining companies. In order to know which stock to buy, many investors will use the indicators. Some of the indicators that are used by the investors involve the Return on Equity (ROE) and Debt to Equity Ratio (DER). The other factor that also needs to be taken into consideration is the macroeconomic condition of a country such as Inflation Rate.               The purpose of this research is to determine the influence of Inflation Rate, Return on Equity, and Debt to Equity Ratio toward the Stock Price of mining companies listed on Indonesia Stock Exchange. The sampling method that is conducted in this research is purposive sampling method were based on this sampling method, there are 11 companies that are chosen as the samples of this research. The data analysis is this research is conducted by using multiple linear regression analysis using IBM SPSS Statistics 25.0.Based on the result of this research, it can be seen that Inflation Rate and Debt to Equity Ratio partially have insignificant influence toward Stock Price of mining companies listed in Indonesia Stock Exchange. On the other hand, Return on Equity has significant influence toward the Stock Price of mining companies listed on Indonesia Stock Exchange. It is also showed by the result of this research that Inflation Rate, Return on Equity, and Debt to Equity Ratio simultaneously have significant influence toward Stock Price of Mining Companies listed on Indonesia Stock Exchange. The percentage of contribution of Inflation Rate, Return on Equity, and Debt to Equity Ratio toward Stock Price is 52.3%. This indicate that 47.7% Stock Price is influenced by other variables. Keywords: Inflation Rate, Return on Equity, Debt to Equity Ratio, Stock Price
ANALISIS PENGARUH PRICE EARNING RATIO (PER), ECONOMIC VALUE ADDED (EVA) & MARKET VALUE ADDED (MVA) TERHADAP RETURN SAHAM DENGAN PERIODE TAHUN COVID-19 SEBAGAI VARIABEL MODERASI Niken Dewanti
Jurnal Penelitian Akuntansi (JPA) Vol 3, No 1 (2022): April
Publisher : Universitas Pelita Harapan

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Abstract

Penelitian ini dilakukan untuk (1) Mengetahui pengaruh Price Earning Ratio (PER), Economic Value Added (EVA) dan Market Value Added MVA) secara simultan dan parsial terhadap Return Saham, (2) Mengetahui bahwa selama periode pandemi penyebaran COVID-19 selama tahun 2019-2020 dalam memoderasi hubungan antara Price Earning Ratio (PER), Economic Value Added (EVA) dan Market Value Added (MVA) dengan Return Saham. Objek yang digunakan dalam penelitian ini ialah seluruh perusahaan non keuangan dan atau non bank yang tercatat di Bursa Efek Indonesia selama periode 2019-2020. Pemilihan sampel didasari oleh Teknik purposive sampling atas seluruh perusahaan yang tercatat di Bursa Efek Indonesia selama periode 2019-2020 yang tidak berasal dari sektor keuangan dan perbankan, serta saham yang diterbitkan tidak sedang dalam masa suspend selama 10 hari berturut-turut, dan untuk tingkat risiko yang diproksikan dengan β (Beta) Saham tidak negatif dan juga nilai Adjusted Beta tidak lebih dari 3  dengan data histori tingkat risiko yang ditentukan oleh Perusahaan Pemeringkat Efek Indonesia dengan Total Sampel 523 Perusahaan. Metode analisis yang digunakan ialah analisis regresi linear berganda dan uji interaksi dengan analisis regresi linear berganda dan uji interaksi atau Moderated Regression Analysis (MRA).Kata Kunci: Price Earning Ratio, Economic Value Added, Market Value Added, Return Saham, Tahun COVID-19

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