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COUNT: Journal of Accounting, Business and Management
Published by CV Fahr Publishing
ISSN : -     EISSN : 30266130     DOI : https://doi.org/10.61677/count.vi.8
Core Subject : Economy,
Economics, Econometrics & Finance
Marketing Management Finance Management Strategic Management Operation Management Human Resource Management E-business Knowledge Management Corporate Governance Management Information System International Business Business Ethics and Sustainability Entrepreneurship Islamic management Islamic Banking Islamic Marketing Islamic Human Resources Islamic Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management" : 6 Documents clear
FINANCIAL DISTRESS PREDICTION ANALYSIS USING ALTMAN Z-SCORE, GROVER AND ZMIJEWSKI MODELS IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020-2023 PERIOD Oktafiraningsih; Suryaningsum, Sri
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.313

Abstract

This research aims to determine whether there are differences between the Altman Z-Score, Grover and Zmijewski models in predicting financial distress and to analyze the level of accuracy of the three models. This research method is quantitative descriptive research. This research was carried out on property and real estate sector companies listed on the Indonesia Stock Exchange in 2020-2023. The data used is secondary data in the form of company financial reports. The sample for this research was 20 companies in the property and real estate sector that received special notation from the IDX. The research results show that the three models are successful in predicting the company's financial distress conditions, but there are differences in the predictions, level of accuracy and type of error for each model. The Zmijewski model has the highest accuracy rate of 83% when compared to the Grover and Altman Z-Score models
THE INFLUENCE OF ORGANIZATIONAL COMMUNICATION AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE BY BITTE Mirta Aprilia Yuzrinda*; Andi Heru Susanto
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.217

Abstract

This study aims to analyze the influence of organizational communication and work environment on employee performance. This research employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to 130 respondents, with 95 valid responses for analysis. The sampling technique used probability sampling with the simple random sampling method. Data analysis was conducted using SPSS 23.0, including normality tests, multicollinearity tests, heteroscedasticity tests, and both simple and multiple linear regression analyses. The findings indicate that effective organizational communication and a conducive work environment significantly and positively impact employee performance. Clear and open communication, along with a supportive work environment, enhances employee motivation and productivity. Therefore, this study recommends that companies improve their communication systems and establish a comfortable work environment to optimize employee performance.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), CAPITAL STRUCTURE, AND DIVIDEND POLICY ON COMPANY VALUE IN ENERGY SECTOR COMPANIES Awanda Novi Cahyawati; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.356

Abstract

This study aims to empirically test the effect of corporate social responsibility (CSR), capital structure, and dividend policy on company value in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This study uses the latest GRI standard, namely 101, which replaces the GRI standard 304 regarding biodiversity, so that it is expected to provide a more accurate assessment of the company's CSR, especially regarding environmental aspects, especially biodiversity. This study uses a sample of 120 consisting of 38 companies obtained based on the purposive sampling method. The data used in this study are secondary data consisting of annual reports and sustainability reports obtained from the official website of the Indonesia Stock Exchange and the company's official website. This study uses multiple linear regression analysis techniques. The results of this study indicate that CSR and capital structure do not affect company value. CSR and capital structure require costs for long-term projects and sustainability in the energy sector, so their impact on company value cannot be felt directly. Meanwhile, dividend policy has a positive effect on company value. Investors prefer dividend rewards obtained in the short term.
COMPUTER SELF-EFFICACY AS A DETERMINANT OF SUCCESS OF MSME BUSINESS IN BANTUL REGENCY Nicolas Rangga Pramudya; Muchran, Murniady; Hazmin, Gulam; Prasetyo, Adi; Haqi, Iqbal Aditya; Pronosokodewo, Baniady Gennody
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.373

Abstract

Finding out how computer anxiety, attitude, and self-efficacy affect the success of micro, small, and medium-sized enterprises (MSME) in Bantul Regency is the main goal of this study. Primary data is used in this quantitative study. The population for this analysis is all MSME actors in the Bantul Regency area, totaling 55 respondents. A purposive sample strategy was used in this research's sampling procedure. A criterion-based sample selection method is the purposeful sampling methodology. The data collection method in this research uses a questionnaire. The data analysis methods in the research are Validity Test, Reliability Test, Multiple Linear Regression, F Test, t Test, and Coefficient of Determination Test (R2). The research results show that computer anxiety has no effect on business success with a significance value of 0.940 > 0.05. Computer attitude has no effect on business success with a significance value of 0.865 > 0.05. Computer self-efficacy influences business success with a significance value of 0.002 <0.05. The results of this study indicate that computer anxiety and computer attitude are not significantly related to company performance. When it comes to the success of a company, one factor stands out: computer self-efficacy.
ANALYSIS OF DIFFERENCES IN AUDIT DELAY BETWEEN FINANCIAL COMPANIES AND NON-FINANCIAL COMPANIES Al Ma'arif, Abd. Army; Nugrahani, Tri Siwi; Pronosokodewo, Baniady Gennody
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.374

Abstract

The purpose of this study is to determine the differences between financial and non-financial companies in terms of total current assets and audit delay. Current assets are types of assets that are estimated to be converted into cash within less than 1 year after the preparation of the financial statements. While audit delay is a period of time measured from the closing of the financial year to the issuance of the audit report. This study involved financial and non-financial companies listed on the IDX and included in the Kompas100 index consecutively during 2021–2022. The data analysis technique used in this study is the difference test with the Kruskal Wallis test. The results of the study indicate that there are differences between financial and non-financial companies in terms of current assets and audit delay.
THE EFFECTS OF POLITICAL CONNECTIONS, CORPORATE GOVERNANCE, AND ENTERPRISE RISK MANAGEMENT ON FIRM VALUE IN BANKING SUB-SECTOR COMPANIES Etanntyo, Dimas Pandu; Suryaningsum, Sri
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.391

Abstract

Firm value is a calculation that describes the public's view of the company. The company value in this study will be measured using Tobin's Q. This study aims to provide an empirical explanation regarding the influence of the independent variables of political connection, corporate governance, and enterprise risk management. This study took the population of banking companies listed on the Indonesia Stock Exchange (IDX) for 2019-2023. The sample in this study was selected using purposive sampling method to find samples that fit the criteria and 226 samples were selected. The multiple linear regression analysis method was chosen for this study. This study has results, the three independent variables of political connection, corporate governance, and enterprise risk management have a partial and simultaneous effect on firm value.

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