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Jurnal Akuntansi dan Bisnis Krisnadwipayana
Published by Universitas Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : https://doi.org/10.35137/jabk.v12i3.580
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis Krisnadwipayana diterbitkan sejak 1 Mei 2014 oleh Program Studi Magister Manajemen Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan April, Agustus, dan Desember. Jurnal Akuntansi dan Bisnis Krisnadwipayana berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis dibidang Akuntansi keuangan, investasi, pasar modal, perpajakan, auditing, akuntansi manajemen, system informasi akuntansi, dan topik-topik lainnya yang terkait dengan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 260 Documents
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ANALISIS GOOD CORPOTARE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Ayu Puspitaningtyas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.271

Abstract

This study aims to analyse the effect of corporate governance as measured by the variables of the proportion of institutional ownership and the proportion of independent members of the board of commissioners meeting on the company financial performance as measured by return on assets (ROA) and return on equity (ROE).The population used in this study is an agriculture company listed on the Indonesia Stock Exchange during 2017-2021. Sampling technique used in this research is purposive sampling method and obtained 30 samples. This study uses secondary data from annual reports obtained from Indonesia Stock Exchange (BEI) in the period 2017-2021. The method of analysis used to analyze data is multiple regression. Based on the results of hypothesis testing in this study, it is evident that (1) the proportion of institutional ownerships has a negative and significant effect on the ROA. (2) the proportion of independent members of the board of commissioners positively and significant affects the ROA. (3) the proportion of institutional ownerships has a negative and significant effect on the ROE. (4) the proportion of independent members of the board of commissioners positively and doesn’t significant affects the ROE..
PENGARUH CORPORATE SOCIAL RESPONSIBILITY , RETURN ON ASSET (ROA), CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) TERHADAP NILAI PERUSAHAAN (PBV) Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.272

Abstract

This study aims to determine and analyze the effect of Corporate Social Responsibility, Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER) on Firm Value (PBV) for the 2018-2021 period. The population in this study were 47 companies in the large trading subsector for the 2018-2021 period. Based on the sampling technique using purposive sampling, 12 companies met the criteria. Data collection techniques use documentation from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The data analysis technique used is simple linear regression analysis. The type of research used is quantitative. The program used for data processing is SPSS version 23. The results of this study indicate that: Corporate Social Responsibility has an effect on firm value (PBV), Return on Assets (ROA) has an effect on firm value (PBV),Current Ratio (CR) has an effect on firm value (PBV), Debt to Equity Ratio (DER) has an effect on firm value (PBV).
ANALISIS FINACIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA Yuaniko Paramitra
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.273

Abstract

This research was conducted to find out the average value of financial ratios used as a Z-score analysis, to predict bankruptcy, and to find out the development trend (tendency) of the Z-score value in retail companies listed on the Indonesia Stock Exchange. The research method used in this study is a quantitative analysis method. The research object is a retail company listed on the Indonesia Stock Exchange which was selected through the purposive sampling stage or according to the criteria, and has audited financial statements available as secondary data. The result is that there are three retail companies on the Indonesia Stock Exchange which are predicted to experience bankruptcy based on the distress zone condition or the condition of financial difficulties within the company, namely; PT Global Teleshop Tbk with a period of four years (2016-2019), PT Matahari Putra Prima Tbk with a period of three years (2017-2019), PT Trikomsel Oke Tbk with a period of five years (2015-2019).
ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA PT TIRTA MAHAKAM RESOURCES Tbk TAHUN 2017- 2021 Siwi Nur Indriyani
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.274

Abstract

The purpose of this study is to determine and analyze bankruptcy prediction at PT. Tirta Mahakam Resources Tbk for the 2017-2021 period. This type of research is included in the category of quantitative descriptive research. The research data source is the company's annual financial report data for the period 2017 - 2021 which has been audited and can be accessed via the website www.idx.co.id. The sampling technique used is porposive sampling technique. The analysis technique used in this study is the Altman ZScore model using ratios (Net Working Capital to Total Assets, Earnings Before Tax to Total Assets, Retained Earnings to Total Assets, Sales to Total Assets, and Total Equity to Total Assets). The results of the analysis show that the model can adapt to the environment and economic conditions in Indonesia as an early warning system to mitigate future bankruptcy risks, so that management can immediately take preventive action.
RISIKO DAN MANAJEMEN RISIKO TERHADAP KECURANGAN PENGENDALIAN DAN AKUNTANSI MANAJEMEN Christina Verawati Situmorang; Duma Megaria Elisabeth; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.275

Abstract

Recent global events, particularly the global financial crisis, have renewed and strengthened interest in risk and the types of systems used to manage it. One area that has received relatively little attention is risk, risk management, and the interrelationships between managerial accounting and management practices. The methodology used in this research is library research. Processes related to the relationship between observed phenomena to the dynamics of the relationship, always use scientific logic. Although the data source for this research is a secondary data source consisting of significant previous scientific research articles in the form of books and other scientific works containing different perspectives. This research provides an introduction to risk in management accounting and control and a special edition of the Journal of Risk Management. It is argued that risks and how they are managed have become a hallmark of organizational life in both the public and private sectors. By changing organizational practices, risk management can facilitate and justify certain types of organizations. It can change the boundaries of responsibility and accountability in an organization by representing a certain way of organizing individuals and activities. In addition, it is said that risk management is a major issue because it has moved from a purely financial issue (risk assessment, derivatives, etc.) or accounting (financial report disclosure, etc.) to one of business controls. An area where management accounting should be involved. This article also examines the potential side effects of risk management, including issues of trust and accountability, but also focuses on managing secondary or defensive risks and reputational risks that arise.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI PEMODERASI Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.276

Abstract

This study aims to examine the Effect of Good Corporate Governance and Corporate Social Responsibility on Company Value with Financial Performance as a Moderator, Mining Companies Registered on the IDX for the 2020-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 66 data. The results of the study show that GCG has no effect on firm value. Corporate Social Responsibility has an effect on company value. Financial performance cannot moderate the relationship between GCG and company value. Financial performance is able to moderate the relationship between CSR disclosure and firm value.
PENGARUH INTERNET FINANCIAL REPORTING (IFR) TERHADAP NILAI PERUSAHAAN, HARGA SAHAM, DAN FREKUENSI PERDAGANGAN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA) Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.278

Abstract

This study aims to determine the effect of Internet Financial Reporting (IFR) on company value, stock prices, and stock trading frequency (Empirical Study of Mining Companies on the Indonesia Stock Exchange). This study uses a quantitative descriptive approach, aiming to determine the relationship between two or more variables. The data used is secondary data, namely financial reports and annual reports downloaded from the IDX's official website, namely www.idx.co.id. The population of this study is Mining Companies listed on the Indonesia Stock Exchange in 2017-2019 with a total of 44 companies. Samples were taken using a purposive sampling technique totaling 10 companies in 3 years to produce 30 units of analysis. Data analysis techniques used SPSS version 25 in the form of descriptive statistics and simple regression analysis. The test results show that Internet Financial Reporting (IFR) is empirically proven to have a positive and significant effect on firm value, Internet Financial Reporting (IFR) is empirically proven to have a positive and significant effect on stock prices, Internet Financial Reporting (IFR) has no significant effect on stock trading frequency. The novelty of this study answers the gaps of previous research, using different variables from previous researchers and a different time span from previous years.
PENGARUH PAJAK REKLAME DAN PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BEKASI Dr. Adelina Suryati, SE., M.Ak., CMA., CBV.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 1 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.279

Abstract

This study aims to determine whether there is an effect of the Advertising Tax and Street Lighting Tax on the Bekasi City Original Revenue during the period from 2015 to 2020. The sample selection in this study used the purposive sampling method with predetermined criteria obtained for 5 years so that the total sample used is 72 data. The type of data used is secondary data obtained from the Dispenda (Regional Revenue Service). The results of this study indicate that the Advertising Tax has a positive and significant effect on Regional Original Income with a significant level of 0.000, stating that the H1 hypothesis is accepted. Street Lighting Tax has a positive and significant effect on Regional Original Revenue with a significant level of 0.002, stating that the hypothesis H2 is accepted. Advertising tax and street lighting tax together have a significant and significant impact on local revenue.
IPO-UNDERPRICING: REPUTASI UNDERWRITER DAN TINGKAT PENGEMBALIAN OPERASI ASET Ari Purwanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 1 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.280

Abstract

The condition of underpricing at the time of the initial public offering (IPO) on the Indonesian stock exchange which is influenced by the rate of return on assets and the reputation of the underwriters is the purpose of this research. There are 84 companies used as research samples from 159 companies that experienced underpricing conditions during the period 2015 to 2019 on the Indonesia Stock Exchange. By using multiple linear regression in the hypothesis testing method, this study proves that the underwriter's reputation and the rate of return on assets have a negative effect on the underpricing condition. This empirical result shows that companies with higher asset performance and using reputable underwriters are proven to reduce underpricing conditions at the time of the IPO.
GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI DETERMINASI NILAI PERUSAHAAN Puput Winningsih; Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 1 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.281

Abstract

This study aims to empirically prove the influence of Good Corporate Governance and Corporate Social Responsibility on firm value in LQ45 companies listed on the Indonesia Stock Exchange for the period 2017 to 2020 both partially and empirically, using several variables, namely Good Corporate Governance with 3 indicators. measurements such as Independent Board of Commissioners, Institutional Ownership, Managerial Ownership and Corporate Social Responsibility. The method used in this research is quantitative which according to the level of explanation includes associative research with a casual approach. The type of data used is secondary data with data sources from audited financial statements, namely LQ45 Companies Listed on the Indonesia Stock Exchange (IDX) based on time series for the period 2017 to 2019. The results of this study partially prove that Good Corporate Governance has no effect. on the value of the company, while Corporate Social Responsibility has an effect on the Firm Value of the Company, while simultaneously Good Corporate Governance and Corporate Social Responsibility have an effect on the Firm Value of the Company.

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