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Dinasti Accounting Review
Published by Dinasti Research
ISSN : -     EISSN : 30254922     DOI : https://doi.org/10.38035/dar
Core Subject : Economy,
Economics, Econometrics & Finance
Dinasti Accounting Review (DAR) dikelola dan diterbitkan oleh Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI), secara berkala empat kali dalam setahun setiap bulan Juli, Oktober, Januari, dan April. DAR adalah jurnal peer-review yang menerbitkan artikel ilmiah di bidang Akuntansi. Artikel yang dimuat di DAR meliputi hasil penelitian ilmiah asli (prioritas utama), artikel review ilmiah baru (bukan prioritas), serta hasil kajian di bidang Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 43 Documents
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The Effect of Sales and Total Debt on the LQ45 Company’s Stock Price on the Indonesia Stock Exchange for the 2021-2022 Period Wasserbauer, Michal
Dinasti Accounting Review Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i1.246

Abstract

This study aims to see the effect of sales and total debt on stock prices in LQ45 companies listed on the Indonesian Stock Exchange from February to July 2022. The independent variables in this study include: sales and total debt, with the dependent variable, namely stock price. The data used in this study are secondary data, obtained from the Indonesian stock exchange. The sampling technique uses simple random sampling. The population of this study is 45 companies listed on the LQ45 IDX for the period August 2021 – July 2022. The total sample size is 20 companies listed on the LQ45 IDX and come from various industrial sectors. Tests performed t test, f test, and the coefficient of determination r-square. Where secondary data has been tested for validity and reliability, and classical assumption tests have been carried out and all data meets to continue analysis or data processing. The company's financial data used covers the years 2021-2022 on the Indonesian stock exchange. Data processing uses the IBM SPSS version 27 data processing application. The results of this study indicate that sales partially affect the stock price of LQ45 companies on the IDX for the 2021-2022 period, total debt has no effect and is not significant on the stock price of LQ45 companies on the IDX for the 2021-2022 period partially, and sales and total debt have no effect and are not significant on the stock price of LQ45 companies on the IDX for the 2021-2022 period simultaneously.
The Influence of Accounting Students' Perceptions of the Auditor's Work Environment and Socio-Cultural Factors on Their Career Choices as Auditors Saputra, Ebit Bimas; Desmiwerita, Desmiwerita
Dinasti Accounting Review Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i1.247

Abstract

This study aims to determine (1) the effect of accounting students' perceptions of the auditor's work environment on their career choices as auditors, (2) the influence of socio-cultural factors on their career choices as auditors, (3 Effects of accounting students' perceptions of the auditor's work environment and socio-cultural factors on the auditor's work environment). career choice as an auditor. This type of research is descriptive quantitative using a questionnaire method. The results show that (1) the work environment has a significant effect on career choice as an auditor. (2) socio-cultural factors have a significant effect on career choice as an auditor. (3) work environment and social value factors simultaneously influence career choice as an auditor.
The Influence of Audit Knowledge and Experience on the Detection of Regional Loss Findings Mahaputra, M. Rizky; Mahaputra, M. Ridho
Dinasti Accounting Review Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i1.248

Abstract

This study aims to obtain information and analyze the effect of audit knowledge and experience on the detection of regional loss findings. This research was conducted at the Regional Inspectorate of Sijunjung Regency. The sampling method used the personally administered questionnaires technique. The test used is multiple regression. The results of the study show that audit knowledge and experience have an effect on the detection of regional loss findings. Based on the results of multiple linear regression tests, it was found that the most dominant variable was audit knowledge.
The Influence of Company Growth, Company Size, Audit Quality, Previous Year's Audit Opinion, and Leverage on Acceptance of Going Concern Audit Opinions in Banking Companies Registered on the IDX Saputra, Farhan; Ali, Hapzi; Hermawan, Eric
Dinasti Accounting Review Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i1.249

Abstract

This study aims to analyze the factors that affect the going concern audit opinion. The factors used are company growth, firm size, audit quality, audit opinion the previous year, and leverage. The study population were 30 banking companies listed in the Indonesia Stock Exchange since the year 2011-2013. Samples were selected using purposive sampling method. This study uses quantitative methods with logistic regretion analysis model. Results of this study prove that: 1). Company growth, firm size, audit quality, and leverage do not affect the acceptance of going concern audit opinions. 2). Audit opinion the previous year affects the acceptance of going concern audit opinion.
The Influence of Audit Quality, Company Financial Condition, Previous Year's Audit Opinion, Company Growth on Acceptance of Going Concern Audit Opinion in Companies Listed on the IDX Maharani, Amalina; Yandi, Andri
Dinasti Accounting Review Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i1.250

Abstract

The responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also on assessing the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding an investment decision. The research's goals were to examine the effect of the audit opinion received in the quality of the audit, financial condition of the company, previous years against the acceptance and the company's growth of a going concern opinion. The samples of this research were the companies that suffered losses three years in a row and were listed on the Indonesian Stock Exchange (ISE) from 2011 to 2013. The hypotheses were tested using a logistic regression method. The results of this research showed that the quality of audits and previous audit opinions had a significant effect, but the financial variables and growth companies weren't significantly influenced by going concern opinions.
The Influence Of Current Ratio, Net Profit, Total Debt And Own Capital On Stock Prices In The Cement Industry On The Indonesian Stock Exchange Period 2011-2015 Coelho, Agostinho; Artati, Susi
Dinasti Accounting Review Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i2.314

Abstract

This study aims to determine how much influence the share price at the Indonesian Stock Exchange (Case Study at PT. Holcim Indonesia Tbk, PT. Indocement Tbk and PT. Semen Indonesia (Persero) Tbk) and whether there is significant influence Current Ratio, Net Income Total Debt and Equity on stock price on the Indonesia Stock Exchange Period 20112016. The analytical method used is multiple linear regression analysis. Hypothesis testing is done by statistical test simultaneous test (F test) and partial test (t test). Samples are companies listed on the Indonesia Stock Exchange. Analysis of the regression results do after experiencing symptoms multikolinearity assumptions, autocorrelation and heteroscedasticity. From the results paerhitungan using SPSS program by comparing with the significant level ? = 0.05 (5%). It can be seen that amounted to 37,612 by comparing ? = 0.05 with 4 degrees of freedom numerator and denominator degrees of freedom 10, obtained at 3,48. greater than (37,612 > 3,48), then Ho is rejected and Ha accepted. Thus it is said that the variable Current Ratio, Net Income, Total Debt and Equity together (simultaneously) has significant influence on stock prices. Partially Current Ratio and Total Debt has a significant influence on stock prices. Meanwhile, Net Income and Capital itself does not have a significant effect on stock price. Conlution is in this research should encourage more enterprise level Current Ratio and Total Debt, because the Current Ratio and Total Debt has a great influence (0,609 and 0,600) and a significant increase in stock price on Cement Industry listed on the Indonesia Stock Exchange. For investors who choose to invest in Cement Industry listed on the Indonesian Stock Exchange may consider the Current Ratio and Total Debt has a significant effect simultaneously.
Developing an Innovative Environmental Accounting Model to Support the Achievement of Sustainable Development Goals (SDGs) Putri Estiarto, Lintang; Suraji, Robertus; Istianingsih, Istianingsih; Ali, Hapzi
Dinasti Accounting Review Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i2.340

Abstract

This research aims to explore the role of innovative environmental accounting practices in supporting carbon mitigation efforts and achieving Sustainable Development Goals (SDGs). Through a qualitative approach, this research examines the implementation of environmental accounting practices, such as carbon footprint measurement, environmental cost accounting, and sustainability reporting, within organizations. The findings indicate that environmental accounting practices positively contribute to carbon mitigation efforts and the achievement of SDGs, particularly goals related to clean and affordable energy, responsible consumption and production, and climate action. However, the research also identifies some challenges in implementing these practices, including resource limitations and the complexity of measuring environmental impacts. These findings emphasize the importance of integrating environmental accounting practices into overall organizational strategies and the need for cross-sector cooperation to address challenges in their implementation. This research makes an important contribution to the environmental accounting literature and offers valuable insights for practitioners, academics, standard setters, and related professional associations in developing and implementing effective environmental accounting practices to support environmental and social sustainability.
The Effect of Financial Ratios on Financial Distress in Insurance Companies Mawardana, Aditya; Suzuda Pohan, Fanny
Dinasti Accounting Review Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i1.634

Abstract

This study aims to analyze the effect of Financial Ratios consisting of Claims Expense Ratio, Liquidity Ratio, Underwriting Ratio, and Own Retention Ratio to Financial Distress which is proxyed as RBC (Risk Based Capital) in Conventional Insurance Companies listed on the IDX on period 2017 – 2021, using the panel data regression analysis method. The model chosen in this research is the Fixed Effect Model (FEM). The technique used in sampling was purposive sampling of 13 companies. From the results of research that has been done that produces a Claim Expense Ratio, Liquidity Ratio, Underwriting Ratio, Own Retention Ratio collectively have a significant effect on Financial Distress. And from the partial test results in this study, the Claim Expense Ratio has a negative and significant effect on Financial Distress, the Liquidity Ratio has a negative and significant effect on Financial Distress, the Underwriting Ratio has no effect on Financial Distress, and the Own Retention Ratio has no effect on Financial Distress.
Stock Price Analysis of PT Bukit Asam Tbk: A Comprehensive Study Herlina, Listri; Winar Nugroho, Ilham
Dinasti Accounting Review Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i1.639

Abstract

This study analyzes the stock price condition of PT Bukit Asam Tbk (PTBA) in relation to macroeconomic factors. Using the ordinary least squares regression method, four independent variables from macroeconomics namely Inflation, BI rate, GDP, and Exchange Rate were examined. The results demonstrate that these variables significantly influence PTBA's stock price, with Inflation and GDP positively affecting it, while the BI rate and Exchange Rate have negative impacts. The conclusion emphasizes the importance of understanding external dynamics that affect a company's stock price in complex industries such as coal mining. This research provides strategic insights for investors and corporate management in navigating volatile market challenges.
Fundamentals of Finance: Finance Management, Investment, Capital Market, and Funding Indra Wahyu Putra, Christophorus; Panatap Soehaditama, Josua; Yusuf Kurniawan, Mohamad; Mulyani Setyowati, Tri; Sova, Maya
Dinasti Accounting Review Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i1.673

Abstract

The purpose of this literature research is expected to build a hypothesis regarding the influence between variables that can later be used for further research in the scope of financial management. The research article Literature Review Fundamental of Finance: Finance Management, investment, Capital Market, and Funding is a scientific literature article in the scope of financial management science. The approach used in this literature review research is descriptive qualitative. The data collection technique is to use literature studies or conduct a review of previous relevant articles. The data used in this descriptive qualitative approach comes from previous research that is relevant to this research and is sourced from academic online media such as Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Emerald, Sage, WoS, National Accredited Journal (SINTA), DOAJ, EBSCO, Google Scholar and digital reference books. The results of this literature review article are: 1) Finance Management plays a role in the Fundamentals of Finance; 2) Investment plays a role in the Fundamentals of Finance; 3) Capital Market plays a role in the Fundamentals of Finance; and 4) Funding plays a role in the Fundamentals of Finance.

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