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INDONESIA
Jurnal Unicorn ADPERTISI
Published by Aliansi Dosen Perguruan Tinggi Swasta Indonesia
ISSN : -     EISSN : 29619572     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
Journal Unicorn Adpertisi adalah jurnal dengan istilah baru bidang Akuntansi yaitu Perusahaan dengan Aset Milliaran Dollar. Jurnal ini diharapkan menjadi alternatif menuangkan ide-ide dan gagasan, baik yang telah dibuktikan lewat penelitian maupun hasil telaah pustaka dengan metode penelitian dan kaidah-kaidah ilmiah yang tepat. Jurnal ini bertujuan untuk menyebarluaskan pemikiran konseptual atau ide dan hasil penelitian yang telah dicapai dalam bidang Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 25 Documents
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EFEK KONSERVATISME AKUNTANSI, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP EARNING RESPONSE COEFFICIENT Ahmad, Ruslan
Jurnal Unicorn ADPERTISI Vol. 2 No. 2 (2024): Januari 2024
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Abstract

The purpose of this study is to find out how accounting conservatism, leverage, firm size and profitability affect the earnings response coefficient. Descriptive study with a quantitative approach is the research methodology used. Multiple linear regression is the data analysis approach used. The population of this study is consumer goods manufacturing companies listed on the Indonesian stock exchange 2018-2020, 78 financial reports from 26 companies are the research sample. Based on the findings from testing the hypothesis of this study, accounting conservatism, leverage, firm size and profitability have a positive effect on the earnings response coefficient. The dependent variable of employee performance can be explained by the independent variable 41.8%, the magnitude of the earning response coefficient is influenced by the variables of accounting conservatism, leverage, firm size and profitability. While 58.2% of the earnings response coefficient is influenced by variables outside the research conducted.
PERAN PROFITABILITAS DAN LIKUIDITAS TERHADAP ISLAMIC SOCIAL REPORTING Sulfati, Andi
Jurnal Unicorn ADPERTISI Vol. 2 No. 1 (2023): Juli 2023
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Abstract

The purpose of this study is to examine the influence of profitability on Islamic Corporate Social Responsibility(ICSR) and to examine the influence of liquidity on Islamic Corporate Social Responsibility (ICSR). This studyis a quantitative research method with a multiple regression method, and the sample subjects are 19 companyfinancial statements in JII during 2019-2022. Companies listed on JII are public companies, which means thatthe company has offered public offerings to the public and has been listed on the stock exchange. The researchuses the latest year because in this era it has developed and advanced in terms of sharia stocks and can provideinformation to the public on the results of this research. By using classical assumption test analysis tools includingnormality and multicollinearity tests and using the T (partial) test and determination coefficient for thehypothesis test. profitability has a positive and significant effect on Islamic Corporate Social Responsibility(ICSR), then liquidity has a positive and significant effect on Islamic Corporate Social Responsibility (ICSR).
Pengaruh Intangible Asset, Struktur Modal Dan Return On Asset Terhadap Nilai Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Ibrahim, Ibrahim; Trisalni, Trisalni
Jurnal Unicorn ADPERTISI Vol. 3 No. 1 (2024): Juli 2024
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Abstract

This research aims to determine the influence of intangible assets on capital structure. And return on assets on company value in manufacturing companies listed on the Indonesian stock exchange for the 2020-2022 period using purposive sampling technique. The population in this research is the financial reports of manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2020-2022, totaling 241 companies. The research sample used was 68 sample data.The data results of the research variables have been tested using the classic Assumption Test in the form of the Normality, Multicollinearity and Heteroscedasticity Assumption Test. The data analysis method uses multiple linear regression techniques. The results of this research show that intangible assets, structure, capital and return on assets have a significant positive effect on company value in manufacturing companies listed on the Indonesian stock exchange for the 2020-2022 period.
PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN PERSISTENSI LABA TERHADAP KUALITAS LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Lalo, Annas; Emil, Emil
Jurnal Unicorn ADPERTISI Vol. 3 No. 2 (2025): Januari 2025
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Abstract

The purpose of this study is to examine the influence of Institutional Ownership, Company Size and Profit Persistence on Profit Quality in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2020-2022 Period. This study uses a quantitative research approach. The population in this study is all manufacturing industry companies in the Food and Beverage sector on the Indonesia Stock Exchange for the 2020-2022 period". A total of 36 companies, due to limited funds, manpower and time and only 25 companies were used as a sample for this study. Based on the results of the analysis, it can be concluded that Institutional Ownership has a significant effect on the quality of profits in food and beverage companies listed on the Indonesia Stock Exchange in the period 2020-2022; Company size has a non-significant effect on the quality of profits in food and beverage companies listed on the Indonesia Stock Exchange in the period 2020-2022; Profit presence affects the quality of profits in food and beverage companies listed on the Indonesia Stock Exchange in the 2020-2022 period.
Efek Struktur Modal, Ukuran Peusahaan dan Struktur Kepemilikan Saham Terhadap Nilai Perusahaan Basmar, Nur Azizah; Mispa, Sitti; Sahidah, Sahidah
Jurnal Unicorn ADPERTISI Vol. 3 No. 2 (2025): Januari 2025
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Abstract

Company value is the result of company performance which reflects the share price which is formed by the relationship between supply and demand in the stock market. The aim of this research is to determine the influence of capital structure, company size and share ownership structure on company value. Data collection in this research uses secondary data obtained from financial reports published and published by the Indonesia Stock Exchange using Purposive Sampling Techniques. The population in this research is pharmaceutical subsector manufacturing companies registered with Buesa Efek Indonesia in 2019- 2022, namely 11 companies. The research sample used was 33 sample data. The results of this research variable data have been tested using classic assumption tests in the form of normality, multicollinearity and heteroscedasticity assumption tests. The data analysis method uses multiple linear regression techniques. The research results show that the Capital Structure variable has no effect on Company Value, Company Size has a negative and significant effect on Company Value, and Institutional Share Ownership has no effect on Company Value.

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