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Academia Open
Published by Universitas Muhammadiyah Sidoarjo
ISSN : -     EISSN : 27147444     DOI : 10.21070/acopen.11.2026.12985
Core Subject : Health,
Medicine & Pharmacology Public Health
Academia Open is published by Universitas Muhammadiyah Sidoarjo published 2 (two) issues per year (June and December). This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. This journal aims is to provide a place for academics and practitioners to publish original research and review articles. The articles basically contains any topics research or review. Academia Open is available in online version. Language used in this journal is Indonesia or English.
Arjuna Subject : Profesi Kesehatan - Profesi Kesehatan (Lain-Lain)
Articles 2,389 Documents
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Cash Flow, Firm Size, and Earnings Persistence: Debt as Moderator: Arus Kas Operasional dan Ukuran Perusahaan: Implikasi untuk Keberlanjutan Laba dengan Tingkat Utang sebagai Variabel Pemoderasi. Aminin Kun Arifah; Herman Ernandi
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3556

Abstract

This quantitative study aims to examine the impact of operating cash flow on earnings persistence, considering debt level as a moderating variable. Additionally, the study investigates the influence of firm size on earnings persistence, also with debt level as a moderating variable. The research employs Moderated Regression Analysis (MRA) using SPSS software. Classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests, are conducted prior to MRA. The findings align with previous research, indicating that debt level does not moderate the relationship between firm size and firm value. These results contribute to the understanding of the dynamics between operating cash flow, firm size, earnings persistence, and debt level, providing insights for financial decision-makers in managing and interpreting financial performance indicators. Highlights: This quantitative study examines the influence of operating cash flow on earnings persistence, with debt level as a moderating variable. It also investigates the impact of firm size on earnings persistence, with debt level as a moderating variable. The research utilizes Moderated Regression Analysis (MRA) and conducts classical assumption tests to validate the findings. The results reveal that debt level does not moderate the relationship between firm size and firm value, contributing to the understanding of financial dynamics in organizations. Keywords: Operating cash flow, Earnings persistence, Debt level, Firm size, Moderating variable.
Financial Ratios Impact: Bond Ratings in Indonesian Stock Exchange Manufacturing Companies: Pengaruh Rasio Keuangan terhadap Peringkat Obligasi: Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia. Lailatul Mas’adah; Wiwit Hariyanto
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.3567

Abstract

This study aimed to investigate the impact of Retained Earning, Growth of Company, and Interest Coverage Ratio on bond ratings of manufacturing companies listed in the Indonesian Stock Exchange. The study used a quantitative approach with a sample of 104 bonds issued by seven companies that were rated by PEFINDO from 2014 to 2017. The data were analyzed using logistic regression analysis and processed using SPSS 18. The results showed that Retained Earning, Growth of Company, and Interest Coverage Ratio had a significant simultaneous effect on bond ratings. However, Retained Earning and Interest Coverage Ratio had a partial effect on bond ratings, while Growth of Company had no effect. This study implies that investors and bond issuers should pay attention to these financial ratios to make informed investment decisions.Highlights : Financial ratios are essential tools for evaluating the health and performance of manufacturing companies. Bond ratings are influenced by financial ratios such as Retained Earning, Growth of Company, and Interest Coverage Ratio. Logistic regression analysis can be used to determine the simultaneous and partial effects of financial ratios on bond ratings, providing valuable information for investors making informed investment decisions. Keywords: financial ratios, bond ratings, manufacturing companies, investment decisions, logistic regression analysis.
Audit Report Lag in Manufacturing: Profitability, Characteristics, Governance Impact: Laporan Audit Terlambat pada Perusahaan Manufaktur: Dampak Profitabilitas, Karakteristik Perusahaan, dan Tata Kelola Selly Nurfatimah; Sarwenda Biduri
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3569

Abstract

This quantitative research aims to examine the influence of profitability, company characteristics, and corporate governance on the audit report lag in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The population consists of 138 manufacturing companies, and a purposive sampling technique is employed to select a sample of 58 companies. Quantitative data in the form of company annual reports from 2016 to 2018 are collected and analyzed using multiple linear regression analysis. The results reveal that profitability significantly affects the audit report lag in manufacturing companies during the specified period. However, the characteristics of the company and corporate governance do not show a significant impact on the audit report lag. These findings provide valuable insights for stakeholders and regulators in understanding the factors influencing audit report timeliness in the manufacturing sector, contributing to the improvement of financial reporting practices and corporate governance mechanisms. Highlights: This quantitative study investigates the impact of profitability, company characteristics, and corporate governance on the audit report lag in manufacturing companies. The research focuses on companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018, utilizing a purposive sampling technique. Findings reveal that profitability significantly affects the audit report lag, highlighting the importance of financial performance in timely audit reporting for manufacturing firms. However, company characteristics and corporate governance do not show a significant influence on the audit report lag, suggesting the need for further examination of these factors' role in the manufacturing sector's financial reporting practices. Keywords: Profitability, Company Characteristics, Corporate Governance, Audit Report Lag, Manufacturing Companies.
Analysis of Good Corporate Governance (GCG) at Amil Zakat Institutions: Analisis Good Corporate Governance (GCG) Pada Lembaga Amil Zakat Moch Yusuf Bachtiar; Imelda Dian Rahmawati
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3571

Abstract

This qualitative study examines the financial reporting practices and application of Good Corporate Governance (GCG) principles within an Amil Zakat institution located in Surabaya, Indonesia. Using a descriptive approach, the study analyzes data collected through various techniques, including data collection, grouping, focus, presentation, and conclusion drawing. The results reveal that the implementation of the four key principles of GCG within the institution is commendable, contributing to improved company performance. Moreover, the institution provides monthly financial reports and transparently distributes zakat through their official website. This study underscores the significance of financial reporting and GCG as essential components for organizational success and accountability, providing implications for both academic research and global Zakat-related institutions. Highlights: Enhanced accountability: The study explores how financial reporting and the application of Good Corporate Governance (GCG) principles contribute to increased accountability within an Amil Zakat institution. Transparency and accessibility: The research highlights the institution's practice of providing monthly financial reports and making zakat distribution information accessible through their official website, promoting transparency in operations. Implications for organizational performance: The findings emphasize the positive impact of effective financial reporting and GCG implementation on overall company performance, underscoring the importance of these practices in achieving organizational goals. Keywords: Financial reporting, Good Corporate Governance (GCG), Amil Zakat Institution, Qualitative study.
Tax Avoidance Dynamics in Automotive: Sales, Age, Profit, Size Insights: Dinamika Penghindaran Pajak pada Perusahaan Otomotif: Perkembangan Penjualan, Usia Perusahaan, Profitabilitas, dan Ukuran. Fitria Risky; Herman Ernandi
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3575

Abstract

This study investigates the determinants of tax avoidance in the automotive industry, focusing on the influence of sales growth, company age, profitability, and company size. Utilizing a purposive sampling method, a sample of nine automotive companies listed on the stock exchange during the 2015-2018 period was analyzed through secondary data analysis employing Multiple Linear Regression. The results indicate that both sales growth and company age exert a significant impact on tax avoidance in automotive companies. Additionally, profitability demonstrates a partial effect on tax avoidance, while company size also influences tax avoidance within the sector. These findings enhance our comprehension of the factors influencing tax avoidance behavior, offering valuable implications for policymakers, regulators, and stakeholders in promoting tax compliance and transparency within the automotive industry. Highlights: Significant factors: The study identifies sales growth, company age, profitability, and company size as key determinants of tax avoidance behavior in automotive companies. Implications for policymakers: The findings offer valuable insights for policymakers and regulators in enhancing tax compliance and transparency within the automotive industry. Importance of understanding tax avoidance: The study contributes to our understanding of the factors influencing tax avoidance behavior, shedding light on the dynamics within the automotive sector and aiding stakeholders in developing strategies to address tax avoidance effectively. Keywords: Tax avoidance, Automotive industry, Sales growth, Company age, Profitability, Company size.
Income Tax Rates and Earnings Management in Indonesian Consumer Goods: Tarif Pajak Penghasilan Korporasi dan Manajemen Laba pada Industri Barang Konsumsi: Analisis Empiris di Indonesia Mai Widyastuti; Herman Ernadi
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3578

Abstract

This study investigates the influence of changes in corporate income tax rates, tax planning, and company size on earnings management in the consumer goods industry in Indonesia. A purposive sampling method is adopted, including a sample of 16 consumer goods industrial companies listed on the Indonesia Stock Exchange from 2015 to 2019. Secondary data analysis is conducted using SPSS 23. The findings reveal that changes in corporate income tax rates have a negative and significant impact on earnings management. However, tax planning does not show a significant effect on earnings management, and firm size does not exert a significant influence on earnings management. These results contribute to the understanding of factors influencing earnings management practices in the consumer goods industry and have implications for regulatory authorities and stakeholders in enhancing transparency and financial reporting quality. The findings highlight the importance of considering corporate income tax rates as a significant determinant of earnings management practices in the consumer goods industry in Indonesia, thereby providing valuable insights for policymakers, researchers, and professionals in the field of accounting and finance. Highlights: Changes in corporate income tax rates have a significant negative impact on earnings management in the consumer goods industry. Tax planning does not significantly affect earnings management in the consumer goods industry. Firm size does not exert a significant influence on earnings management in the consumer goods industry. Keywords: corporate income tax rates, earnings management, consumer goods industry, Indonesia, financial reporting quality.
Accountability Boost: Internet Reporting and Good Governance in Action: Meningkatkan Akuntabilitas melalui Internet Financial Reporting dan Tata Kelola Perusahaan yang Baik: Analisis Kualitatif Devy Rahmawati; Sarwenda Biduri
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3579

Abstract

This research examines the implementation of Internet Financial Reporting (IFR) and Good Corporate Governance (GCG) as means to enhance accountability in an organization. Employing qualitative approaches and naturalistic paradigms, this study investigates the application of IFR and the adherence to GCG principles at LAZ Rumah Zakat, a charitable organization. The research employs library research techniques for data collection, analysis, and conclusion drawing. The results reveal a commendable level of internet reporting on the organization's website and a satisfactory implementation of the five principles of GCG at Rumah Zakat. These findings highlight the potential of IFR and GCG in improving accountability and have implications for organizations worldwide seeking to enhance their financial reporting practices and governance mechanisms. Highlights: Implementation of Internet Financial Reporting (IFR): Analyzing the effectiveness of IFR in enhancing accountability. Good Corporate Governance (GCG) Principles: Assessing the adherence to GCG principles and their impact on accountability. Qualitative Analysis: Utilizing a qualitative approach to examine the implementation of IFR and GCG and their implications for LAZ Rumah Zakat. Keywords: Accountability, Internet Financial Reporting, Good Corporate Governance, Qualitative Analysis, LAZ Rumah Zakat.
The Relationship Between School Well-Being and Student Discipline Behavior: Hubungan Antara School Well-Being dan Perilaku Disiplin Siswa Ella Ameliya Fitril; Lely Ika Mariyati
Academia Open Vol. 8 No. 2 (2023): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3580

Abstract

General Background school well-being is crucial for fostering a positive educational environment and promoting student discipline. Specific Background this study investigates the relationship between school well-being and student discipline behavior at a high school. Knowledge Gap while existing research highlights the importance of both constructs, there is limited empirical evidence examining their correlation, particularly in the context of high school students. Aims the research aims to determine whether a significant relationship exists between school well-being and student discipline behavior among students at SMA Avisena. Results analysis revealed a correlation coefficient (rᵪᵧ) of 0.025 with a significance value of 0.747, indicating no significant relationship between the two variables. Despite the absence of a clear correlation, there appears to be a tendency for a connection. Novelty this study contributes to the literature by exploring the dynamics of school well-being and discipline in a high school setting, providing insights into the complexities of student behavior. Implications the findings suggest that while school well-being may not directly influence student discipline behavior, understanding the nuances of their relationship can inform strategies to improve both constructs within educational institutions. Further research is recommended to explore other factors that may mediate or moderate this relationship. Highlights: No significant relationship found between school well-being and student discipline. The study highlights a tendency for a connection despite statistical insignificance. Insights can inform strategies for improving student behavior and well-being. Keywords: School Well-Being, Student Discipline, Correlation, High School, Education
Comparison Between High-Tech and Non-High-Tech Sharia Companies in Indonesia: Komparasi Antara Perusahaan Syariah Kategori High-Tech dan Non High-Tech di Indonesia Sil Avin Arlaili; Imelda Dian Rahmawati
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3582

Abstract

This study aims to examine and determine the significant difference between the internet financial reporting index of Islamic companies in the high-tech and non- high-tech categories in companies listed on the IDX JII Index in 2014-2018. This research method uses quantitative methods, using all data from the Indonesia Stock Exchange, especially Islamic companies listed on the IDX JII Index. Sampling companies use purposive sampling method and analysis of IFR components, calculate the IFR value, classify the type of company and the T Different test (Independent Samples Test). The results of this study indicate that high-tech and non-high-tech companies have a significant value of 0.025 > 0.05, meaning that there is a significant difference between companies in the high-tech and non-high-tech categories in Islamic companies listed on the JII Index. BEI 2014-2018. Highlights: Significance of the study: The study aims to determine the significant difference in the internet financial reporting index between high-tech and non-high-tech Islamic companies listed on the IDX JII Index. This highlights the importance of understanding the online reporting practices of different types of companies in the Islamic finance sector. Methodology: The study employs quantitative methods, utilizing data from the Indonesia Stock Exchange and applying the independent samples t-test to analyze the internet financial reporting components and calculate the index value. The purposive sampling method is used to select the companies for the study, ensuring a representative sample. Findings: The research findings indicate a significant difference (p-value of 0.025) between high-tech and non-high-tech Islamic companies in terms of their internet financial reporting index. This suggests that the level of online reporting varies between the two categories, emphasizing the need for tailored approaches in assessing and improving internet financial reporting practices. Keywords: Internet financial reporting index, Islamic companies, High-tech and non-high-tech categories, IDX JII Index, Quantitative methods
Work Factors, Employee Performance, and Job Satisfaction in Manufacturing: Faktor Kerja, Kinerja Karyawan, dan Kepuasan Kerja di Organisasi Manufaktur Hafidz Rizal Ahmad; Misti Hariasih
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3583

Abstract

This quantitative research study aims to investigate the influence of work-related factors on employee performance and job satisfaction within a manufacturing organization. The research objectives encompass exploring the effects of work motivation, work environment, and workload on employee performance, as well as their influence on job satisfaction. The study employed a systematic approach, with a sample of 350 employees from the production department of the organization. Data collection was conducted through questionnaires, and the validity of the data was assessed using Path Analysis. The results reveal that work motivation positively affects performance, along with the significant impacts of work environment and workload on performance. Furthermore, work motivation, work environment, and workload all have direct effects on job satisfaction. The findings also suggest that performance acts as an intervening variable, mediating the relationship between motivation, work environment, workload, and job satisfaction. The implications of this study provide valuable insights for organizations seeking to enhance employee performance and job satisfaction through targeted interventions in work-related factors. Highlights: Work motivation positively influences employee performance and job satisfaction. The work environment and workload significantly impact employee performance and job satisfaction. Employee performance acts as a mediating variable, linking work-related factors to job satisfaction. Keywords: work-related factors, employee performance, job satisfaction, manufacturing organization, targeted interventions

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