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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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PENGARUH LOAN TO DEPOSIT RATION DAN RETURN ON ASSET TERHADAP DIVIDEN PERUSAHAAN PERBANKAN PADA BURSA EFEK INDONESIA PERIODE 2016-2020. Diana Gustinya
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.v9i1.282

Abstract

The research was conductedto determine the effect Loan of Deposit Ration, Return On Asset to individual banking firm Indonesin stock exchange (IDX) priod 2016-2020. This research uses quantitative statistical data of banking companies, literature, financial report published by banks or the internet that have ben audited by banking companies on the Indonesia Stock Exchange (IDX), in order to obtain an overview of the bank. The result of this study indicate that the Loan to Deposit Ration, Return On Assets and devidends are partially respectively. Loan to Deposit Ration has insignificant and negative effect on devidends. This can be explained by the Loan to Deposit Ratio t value of 1.889 with a propability level of 0.064 which is smaller tahn 0.05. Return on assets (ROA) has asignificant and positive effect on devidends. This can explained by the t count value of 1.889 with a probability level of 0.0064 grater than 0.05. Loan to Deposit Ration (LDR) and Return On Assets (ROA) simultaneously on devidends have a moderate effect of 0.501. The amount of contribution Requare or the coefficientof determinarion is 0.251, which means that the Loan to Deposit Ratio (LDR) and Return On Assets (ROA) variable contribute 25.1% to devidends. While the remaining 74.9 %is influenced by other variables.
PENGARUH LABA BERSIH DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Dyah Ayu; Dwi Rinda Permata Sari Sijabat
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.v9i1.283

Abstract

Effect of Net Profit and Firm Size on Stock Prices in Manufacturing Companies in the Consumer Goods Industry Sector in 2015-2019 Indonesia Stock Exchange (IDX). This research was conducted to determine the effect of net profit and firm size on stock prices in manufacturing companies in the consumer goods industry for the period 20152019. The data used in this study are secondary data listed on the Indonesia Stock Exchange with a purposive sampling method with a research sample of 15 companies from 52 companies in the consumer goods industry sector with a period of 5 years, between year 2015 - 2019. The method of analysis used in this study is statistical test, descriptive, classical assumption test, hypothesis test. Based on this research, the results of the t test (partial) show that the net profit variable has a positive significant effect on the stock prices. Firm size has a negative significant effect on the stock prices. For the results of the F test (simultaneous) shows that the variable net profit and firm size simultaneously have a significant effect on stock price.
DAMPAK PENERAPAN FAKTOR GREEN ACCOUNTING TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR PESERTA PROPER YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2017-2019 Apriliani Widyowati; Esti Damayanti
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.v9i1.284

Abstract

The benefits of Green Accounting are trying to reduce the negative effects of economic activities and system on environmental. Given the importance of profitability and environmental preservation, an evaluation to the factors that affect profitability is essential. This study aims to analyze and examine the factors of Green Accounting on Profitability of PROPER Participating Manufacturing Companies listed on Indonesia Stock Exchange. This research used secondary data which obtained from annual reports and sustainability reports of Manufacturing Companies, PROPER Rating Reports and through several related sites and the data analysis method used is multiple linear regression analysis. Before conducting multiple linear regression analysis, the classic assumption test is done first using SPSS v.16 program.
EFEK INTELECTUAL CAPITAL (IC) PADA MOTIVASI PERILAKU WINDOW DRESSING LAPORAN KEUANGAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Heni Yusnita
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.v9i1.285

Abstract

The purpose of this study was to examine the effect of intellectual capital on the motivation for window dressing behavior in financial statements in transportation companies listed on the Indonesia Stock Exchange. This study uses primary data obtained by filling out a questionnaire. The population in this study are all transportation companies listed on the Indonesia Stock Exchange in 2021 as many as 47 companies with a sample of 20 companies. The data analysis technique used in this study uses Structural Equation Modeling (SEM) with Smart PLS (Partial Least Square) software. The results of the study: 1. Human capital has an effect on the motivation of window dressing behavior, 2. Structural capital has no effect on the motivation of window dressing behavior, 3. Relational capital has an effect on the motivation of window dressing behavior.
PENGARUH LEVERAGE, EARNING POWER, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA Mishelei Loen, SE., M.Si.
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.v9i1.286

Abstract

The purpose of the reasearch to find out and analyze the effect of Leverage, Earning Power, and Managerial Ownership of Earnings Management, Study on Companies Conducting Right Issues on the Indonesia Stock Exchange for the period 2016-2020. The analytical method used in this study namely by using descriptive statistical methods and multiple regression then using classical assumption and hypothesis testing using T test, F test and R² test, sampling using purposive sampling method with a population of 55 from the population obtained 18 samples. The results showed that partially or according to the results of the T test, that Leverage, Earning Power, and Managerial Ownership have a significant effect on Study Management in Companies Conducting Right Issues on the Indonesia Stock Exchange for the 2016-2020 period.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL TERHADAP NILAI PERUSAHAAN Vinny Febriani; Munawaroh
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.v9i1.287

Abstract

This study’s purpose was to analyze the effect of managerial ownership, institutional ownership, and Corporate Social Responsibility (CSR) disclosure on firm value to the consumer goods industry sector listed on the Indonesia Stock Exchange for 2017-2019. Using the purposive sampling method in its sample selection and yielded 26 companies. The results showed that partially institutional ownership and CSR disclosure positively affect firm value, managerial ownership is significantly negative, while simultaneously has positive effect.
PENGARUH TINGKAT KESULITAN KEUANGAN TERHADAP KONSERVATIME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR Tasum Tasum
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.v9i1.288

Abstract

This study aims to obtain empirical evidence of the Effect of Financial Difficulty Levels, Debt Levels, Receivables and Company Size on Accounting Conservatism in Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesian Stock Exchange.The research method uses descriptive quantitative analysis.The results of this study indicate that (1) the level of financial distress has no effect on the occurrence of accounting conservatism. (2) the level of debt does not have a negative effect on the occurrence of accounting conservatism. (3) Receivables have no effect on the occurrence of Accounting Conservatism. (4) Company size does not have a negative effect on the occurrence of Accounting Conservatism.
Pengaruh Jumlah Komite Audit, Ukuran Perusahaan dan Audit Report Lag terhadap Kualitas Audit (Studi Empiris Perusahaan Industri Dasar dan Kimia yang Terdaftar di BEI 2016-2020) Abigail Dwi Pangestu Setiadi; Valentine Siagian
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (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.v9i2.289

Abstract

Audit quality is very important for a company, therefore this study aims to see whether company size, number of audit committees, and audit report lag can affect audit quality. The data used in this study is secondary data which will be analyzed using SPSS. Significant results were obtained from the size of the company and the number of audit committees, while the audit report lag in this study could not affect audit quality.
Analisis Dampak Pemotongan Anggaran Belanja pada Kinerja Badan Pengawasan Keuangan dan Pembangunan (BPKP) Airin Mentari; Nurhidayat Nurhidayat; Siti Aisah Rahmah Wati; Zainal Umaaya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (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.v9i2.290

Abstract

This study aims to determine the impact of the budget cuts on the performance of the Financial and Development Supervisory Agency. This research was carried out at Finance and Development Supervisory Agency Representatives of Riau because it is an echelon II unit that best represent the main business of Finance and Development Supervisory Agency, namely supervision of state/regional finance and national development. The study used a qualitative approach with case study design. Data collection was conducted through in-depth interviews with participants selected by purposive sampling and through document review. The results of this study indicate that the performance of Finance and Development Supervisory Agency Representatives of Riau was successful even though it was affected by budget cuts. This can happen because the Finance and Development Supervisory Agency Representatives of Riau has a method of implementing supervision, namely carrying out several assignments at the same locus at the same time.
ANALISIS FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA Christina Verawati Situmorang; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (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.v9i2.291

Abstract

The purpose of this study is to find out and analyze the factors that affect the stock price of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020. The subjects of this survey included 39 banking companies by accessing financial statements in audits on the Indonesia Stock Exchange website. The sampling procedure used is a sampling procedure intended for 20 sampling companies in 4 years of observation (2017-2020) with (20 Companies X 4 Years = 80) units of analysis. The data analysis method used is logistic linear regression. Earnings Per Share, Return on Investment, and Price to Book Value (PBV) simultaneously affect the Stock Price by 80.3% based on the results of processing logistic regression data using SPSS 20 software. The remaining 19.7% is affected by other variables. Partially Earning Per Share, Return on Investment, and Price to Book Value (PBV) have a positive and significant effect on Stock Prices.

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