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Business, Accounting, and Knowledge Journal
Published by Universitas Pekalongan
ISSN : -     EISSN : 30641969     DOI : https://doi.org/10.31941/batik.v3i2
Core Subject :
Business, Accounting, and Knowledge Journal embraces contemporary trends in accounting and business. The scope is evolving to accommodate the most recent and emerging issues, challenges, and phenomena. For example, consider sustainability issues and the role of accounting in digital transformation. We encourage and cover a wide range of methodologies and topics, including, but not limited to: Financial accounting, Management accounting, Public sector accounting, Behavioral accounting, Auditing, Accounting information systems, Islamic accounting, Accounting education, Social and environmental accounting, Taxation, Financial management, Risk management and internal control, Capital markets, Corporate governance, and Sustainability issues. Business, Accounting, and Knowledge Journal publishes research articles conducted with various research approaches, such as quantitative, qualitative, and mixed-method.
Arjuna Subject : -
Articles 35 Documents
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The effect of liquidity on firm value: research and development intensity as moderating variable Diaz Prasetya Bayu Aji; Andi Kushermanto; Inayah Risqi Alisa
Business, Accounting, and Knowledge Journal Vol 1 No 1 (2024): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i1.182

Abstract

This study aims to examine the effect of the liquidity ratio on company value and the influence of research and development (R&D) intensity as a moderating variable. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The data used is secondary data from the financial statements of companies. The sampling technique used is purposive sampling, while the analysis technique used is partial least squares structural equation modeling (PLS-SEM). Based on purposive sampling, there were six companies selected for five years, or as many as thirty observations as the sample in this study. This research found that the liquidity ratio has a positive effect on the firm value, and R&D intensity strengthens the relationship between the liquidity ratio and the firm value. Theoretically, this study contributes to signaling theory for the discussion of firm value. Practically, this research can be a consideration for current investors and potential investors to consider the aspect of research and development intensity, particularly when investing in manufacturing companies.
The effect of trading volume, frequency trade, market capitalization, and sentiment investors on stock returns Fatmadali Khoirunisa; Siti Nurhayati; M. Sigit Taruna
Business, Accounting, and Knowledge Journal Vol 1 No 1 (2024): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i1.185

Abstract

This study aims to examine and analyze trading volume, trading frequency, market capitalization, and investor sentiment toward stock returns. This type of research uses quantitative secondary data obtained from www.idx.co.id. The population in this study is the coal-subsector mining companies listed on the IDX for the 2016–2020 period. The sample for this research is 20 companies. The sampling technique used was purposive sampling. The analysis techniques in this research are descriptive statistics, classical assumption tests, model fit tests, multiple linear regression analyses, and hypothesis testing. The results showed that trading volume had a significant positive effect on stock returns, trading frequency had a significant positive effect on stock returns, market capitalization had a non-significant positive effect on stock returns, and investor sentiment had an insignificant positive effect on stock returns.
The effect of firm performance, managerial ownership, institutional ownership, audit committee size, and liquidity ratio on financial distress Ofliyana Angga Dewi; Arum Ardianingsih; Dian Priatiningsih
Business, Accounting, and Knowledge Journal Vol 1 No 1 (2024): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i1.187

Abstract

This study aims to determine the effect of company performance, managerial ownership, institutional ownership, audit committee size, and liquidity ratio on financial distress. This study took a sample of non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the period 2017–2021. The research data was obtained from 50 companies. The data analysis methods used were descriptive analysis and multiple linear regression with a significance level of 0.05. The independent variables used were managerial ownership, institutional ownership, audit committee size, liquidity, and profitability. Another independent variable is company performance. The results of this study indicate that institutional ownership and liquidity ratio have an effect on financial distress, while company performance, managerial ownership, and committee size have no effect on financial distress.
Corporate social responsibility and financial performance: managerial ownership as the moderating variable Theresia Angelina Susanto; Akhmad Samsul Ulum; Dina Amalia Mahmudah
Business, Accounting, and Knowledge Journal Vol 1 No 1 (2024): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i1.188

Abstract

This research aims to provide empirical evidence about the influence of corporate social responsibility (CSR) on financial performance, with managerial ownership as a moderating variable. The sample in this research is property and real estate companies that registered with Exchange Effect Indonesia in the years 2016–2020. Sample study This is a total of six companies with 30 observations. Analysis of this research data using SEM-PLS. The results of the study with SEM-PLS show that CSR is influential and positive for performance finance, which is measured by ROE and growth income. Managerial ownership cannot moderate the relationship between CSR and financial performance, which is measured using ROE, but managerial ownership is able to moderate the connection between CSR and performance finance, which can be measured using growth income.
The effect of brand image, product quality, price, and brand ambassador on purchase decisions of Scarlett Whitening in Pekalongan Umiatun; Choliq Sabana; Dian Milasari; Mella Mardayanti
Business, Accounting, and Knowledge Journal Vol 1 No 1 (2024): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i1.189

Abstract

This study aims to analyze the effect of brand image, product quality, price, and brand ambassadors on purchasing decisions for Scarlett Whitening consumers in Pekalongan City, Central Java, Indonesia. The research methods used in this study use quantitative methods. The population in this study were all people in Pekalongan City who had bought and become consumers of Scarlett Whitening products. The sample in this study was 100 respondents using the purposive sampling technique. The data analysis technique in this study is multiple linear regression analysis. The results of this study indicate that brand image has a positive and insignificant effect on purchasing decisions, product quality has a significant positive effect on purchasing decisions, price has a significant positive effect on purchasing decisions, and brand ambassadors have a significant positive effect on purchasing decisions.
The influence of ownership structure, board of directors, and the audit committee on sustainability report disclosure Wahidah Purnamasari; Akhmad Samsul Ulum; Titi Rahayu Prasetiani
Business, Accounting, and Knowledge Journal Vol 1 No 1 (2024): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i1.190

Abstract

This study aims to analyze the influence of ownership structure, the board of directors, and audit committees on the disclosure of sustainability reports in the main sector companies listed on the Indonesia Stock Exchange in 2018–2021. This type of research is called correlational research. The population in this study are the main sector companies listed on the IDX in 2018–2021. The sampling technique used was the purposive sampling method, which obtained as many as 13 companies that match the research criteria. The analysis technique used in this study is a multiple linear regression analysis. The results of the study show that the ownership structure has no effect on sustainability report disclosures. The Board of Directors has no effect on the Sustainability Report Disclosure. The Audit Committee has a positive and significant effect on sustainability report disclosures.
The influence of corporate governance, corporate social responsibility, and information technology investment on the financial performance of Indonesian mining companies Henny Amylia Riska; Andi Kushermanto; Dian Priatiningsih; Inayah Risqi Alisa
Business, Accounting, and Knowledge Journal Vol 1 No 1 (2024): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i1.194

Abstract

The purpose of this study is to analyze the influence of corporate governance, corporate social responsibility, and information technology investment on financial performance. Corporate governance in this study is measured by managerial ownership, the audit committee, and the proportion of independent commissioners. The object of this study is the mining companies listed on the Indonesia Stock Exchange for the 2016–2020 period. The data in this study is secondary data that was collected from the company's annual report, including the audited financial statement. The sample for this study was obtained through purposive sampling, as there were 145 observations from the 29 companies for five years that met the criteria. The technical analysis in this study is multiple regression analysis using SPPS software. The results of this study show that managerial ownership has no effect on financial performance, the audit committee has a positive and significant effect on financial performance, the proportion of independent commissioners has a negative and significant effect on financial performance, corporate social responsibility has a negative effect on financial performance, and information technology investment has a negative and significant effect on financial performance. Theoretically, this study contributes to agency theory and stakeholder theory for the discussion of financial performance. Practically, this research can be a consideration for current investors and potential investors to consider the aspect of financial performance, particularly when investing in the mining company.
Disaster management leadership and intrinsic motivation towards improving human resources performance of the regional disaster management agency of Jepara Regency Windi Novia Ratri Wardhani
Business, Accounting, and Knowledge Journal Vol 2 No 1 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i2.335

Abstract

This study aims to analyze the impact of disaster management leadership on human resources (HR) performance and their intrinsic motivation at the Regional Disaster Management Agency (BPBD) of West Kotawaringin Regency. Employing an explanatory research approach, this study involved all HR at the BPBD of West Kotawaringin Regency as the population, with a total sample of 53 respondents, selected through a census sampling technique. Primary data was collected using questionnaires containing questions related to the variables of disaster management leadership and HR performance, measured with a Likert scale from 1 to 5, and analyzed using the Partial Least Squares (PLS) statistical tool. The findings indicate that disaster management leadership has a positive and significant effect on HR performance and their intrinsic motivation at the BPBD of West Kotawaringin Regency. Furthermore, intrinsic motivation was also found to have a positive and significant effect on HR performance. These findings highlight the importance of effective leadership in disaster management to enhance HR performance and intrinsic motivation, which are crucial in disaster mitigation. This study provides new insights into the dynamics of leadership and motivation in the context of disaster management, offering a significant contribution to disaster management practices in Indonesia, especially at the BPBD of West Kotawaringin Regency.
Analysis of fraudulent financial report from the perspective of a fraud hexagon M. Faqih Nadhim; Catur Ragil Sutrisno; Dina Amalia Mahmudah
Business, Accounting, and Knowledge Journal Vol 2 No 1 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i2.338

Abstract

This study aims to test the effect of the fraud hexagon theory on the Fraudulent Financial Report. The fraud hexagon theory is composed of six elements: pressure, capability, collusion, opportunity, rationalization, and ego. Measurement of elements through variables of financial targets, financial stability, ineffective monitoring, CEO education, political connections, external auditor quality, rationalization, and CEO duality. The population used in the study were State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2021. The data used were secondary data in the form of company financial reports. The sampling technique used was purposive sampling, while the analysis technique used was partial least squares structural equality modeling (PLS-SEM). Based on purposive sampling, there were 21 companies selected for five years, or 105 observations, as research samples. This study found that financial targets, financial stability, rationalization, and CEO duality had a positive effect on financial statement fraud, and CEO education, political connections, and external auditor quality were proven to have no effect on financial statement fraud. While ineffective monitoring had a negative effect on financial statement fraud. Theoretically, this study contributes to agency theory and fraud theory for the discussion of financial statement fraud. Practically, this study can be a consideration for current and prospective investors to be more careful in choosing companies to invest in, especially in State-Owned Enterprises (BUMN).
The influence of profitability, liquidity, company size, and corporate social responsibility on earnings management with institutional ownership as a moderating variable Laili Nadhifa Khoirunnisa; Amalia Ilmiani; Titi Rahayu Prasetiani
Business, Accounting, and Knowledge Journal Vol 2 No 1 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i2.341

Abstract

social responsibility on earnings management with institutional ownership as a moderating variable. Research methods using quantitative methods, data collection techniques using secondary data. The sampling technique uses purposive sampling technique, the sample is 44 companies which are the financial statements of Property and Real Estate companies on the Indonesia Stock Exchange (IDX). The analysis technique used is descriptive statistical test with data processing using WarpPLS 8.0. From the results of the research hypothesis testing shows that liquidity, company size, corporate social responsibility have a positive effect on earnings management, profitability has a negative effect on earnings management, institutional ownership strengthens profitability, liquidity and corporate social responsibility have a positive effect on earnings management, institutional ownership does not moderate company size on management profit.

Page 1 of 4 | Total Record : 35

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