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INDONESIA
Jurnal Akuntansi Profesi
Published by Universitas Pendidikan Ganesha
ISSN : 23386177     EISSN : 26862468     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Jurnal Akuntansi Profesi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - Accounting education; - Accounting and information systems; - Auditing; - Behavioral issues in accounting; - Capital markets; - Corporate governance; - Earnings management; - Financial accounting and reporting; - International accounting; - Management accounting; - Social and environmental accounting; - Islamic accounting; - Banking and finance; - Also book reviews.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 535 Documents
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Pengaruh Perputaran Kas, Perputaran Piutang, dan Pertumbuhan Jumlah Nasabah Kredit terhadap Return on Assets pada Lembaga Perkreditan Desa Methy Dharmayanti Suanda; Gede Putu Agus Jana Susila
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

This study aims to examine the effect of cash turnover, accounts receivable turnover, growth in the number of credit customers on return on assets (ROA) either partially or simultaneously. The population used in this study is the LPD in Tejakula Subdistrict, amounting to 15 LPD. This research uses quantitative methods. Data collection techniques in this study are using document recording. Next, the data were analyzed using multiple linear regression analysis. The results showed that there was a significant influence of cash turnover, accounts receivable turnover and growth in the number of credit customers on ROA both partially and simultaneously. This study also shows that the contribution of cash turnover, accounts receivable turnover, and growth in the number of credit customers to ROA of 98.2%, the remaining 1.8% is explained by other variables outside this study. 
Pengaruh Wabah Virus Corona Terhadap Return Saham Perusahaan Manufaktur di Bursa Efek Indonesia (Event Study Pada Sub Sektor Mesin dan Alat Berat) Putu Trisna Eka Yanti
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

Abstrak Economic growth in the country, the stock market has an important role in growing the industry in the era of globalization. The emergence of share prices that can be found in the capital market, so from this it is said that a company is capable of being used as a measurement tool to find the conditions described in the company's financial performance, so that it can be expressed in a reasonable state and under normal conditions, the more Financial performance is well exposed to a company, then of course it will impact on its share price which will show better conditions or increase growth and from this, of course, beneficial returns for investors will also experience increased growth as well. Stock exchanges in a country are generally sensitive to events in their surroundings, including non-natural events that have occurred to date, namely the presence of the corona virus. Researchers carried out this research because it has the aim to find out how the impact or influence of the emergence of the corona virus outbreak which affects the stock returns of manufacturing companies on the Indonesia Stock Exchange and this can be seen from the inequality of the average abnormal stock returns presented previously and presented after. there is news about the outbreak of the corona virus in Indonesia. Researchers use this type of event study research supported by secondary data obtained indirectly because of the media as an intermediary. The population used by researchers is all companies engaged in manufacturing that have been registered on the IDX. Then the researcher used the method or sample collection technique with the purposive judgment sampling method. The results of this study show firstly, due to the wide spread caused a decrease in consumer demand for goods produced and the information about Covid-19, the production of heavy equipment was slightly disrupted due to components imported from China being delayed in February. So that there is the effect of the corona virus outbreak on stock returns as seen from the inequality of the average abnormal return that has occurred before and after the news of the outbreak of the corona virus in Indonesia. Second, it shows that the market shows results that lead to negative information on the announcement of the corona virus outbreak in Indonesia, which is marked by a decrease in the average abnormal return that has occurred in the period that has been observed. So it can be seen that the information received is in a sufficiently strong condition so that it can have an impact on market reactions.   Keywords: Plague, Return, Stock
PENGARUH CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN ON ASSET PADA SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA I Wayan Budiarta
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA). Desain penelitian yang digunakan adalah kuantitatif kausal. Subjek penelitian adalah sub sektor perbankan yang terdaftar di Bursa Efek Indonesia dan objek penelitian adalah capital adequacy ratio, loan to deposit ratio dan return on asset. Data dikumpulkan dengan pencatatan dokumen dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) capital adequacy ratio dan loan to deposit ratio secara simultan berpengaruh signifikan terhadap return on asset, (2) capital adequacy ratio berpengaruh positif dan signifikan terhadap return on asset, dan (3) loan to deposit ratio berpengaruh positif dan signifikan terhadap return on asset pada sub sektor perbankan yang terdaftar di Bursa Efek Indonesia.Kata kunci: CAR, LDR, ROA
Pengaruh Pertumbuhan Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan Pada Sub Sektor Farmasi di BEI Luhde Widya Karuni
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

This study aims to examine the effect of company growth and profitability on firm value simultaneously or partially. The research design used is quantitative causal. The subjects of this research are pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange and the objects of research are company growth, profitability and firm value. The data collection technique used was population, where the population used was 7 companies. Data were collected by recording documents and analyzed by multiple linear regression analysis. The results showed that (1) company growth and profitability had a significant effect on firm value of 55,5%, (2) company growth has no effect on firm value(3) profitability had a significant positive effect on firm value.   Keywords: Company Growth, Firm Value, Profitability
Pengaruh Literasi Keuangan Dan Demografi Pengusaha Terhadap Pengelolaan Keuangan Pada Pelaku Umkm Di Kelurahan Banyuning Putu Putri Indah Sriani; Ni Made Suci
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan dan demografi pengusaha baik secara simultan maupun parsial terhadap pengelolaan keuangan pada pelaku UMKM di Kelurahan Banyuning, Kecamatan Buleleng, Kabupaten Buleleng. Penelitian ini merupakan penelitian kuantitatif kausal yang dilakukan terhadap 85 pelaku UMKM yang ditentukan dengan teknik purposive sampling. Data diperoleh dengan cara wawancara dan penyebaran kuesioner kemudian diawali dengan Analisis Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa (1) Literasi keuangan berpengaruh positif signifikan terhadap pengelolaan keuangan dengan sumbangan pengaruh sebesar 42,2%. (2) Demografi pengusaha berpengaruh positif signifikan terhadap pengelolaan keuangan dengan sumbangan pengaruh sebesar 29,4%. (3) Literasi keuangan dan demografi pengusaha berpengaruh positif signifikan secara simultan terhadap pengelolaan keuangan dengan sumbangan pengaruh sebesar (87,0%) serta pengaruh variabel lain sebesar 13,0%.
PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Adriana Gita Candra; Wayan Cipta
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

AbstrakPenelitian ini bertujuan untuk menguji pengaruh: (1) profitabilitas dan pengungkapan CSR terhadap nilai perusahaan, (2) profitabilitas terhadap nilai perusahaan, dan (3) pengungkapan CSR terhadap nilai perusahaan. Desain penelitian ini adalah penelitian kuantitatif kausal. Subjek penelitian adalah perusahaan pertambangan yang terdaftar di BEI, dan objeknya adalah profitabilitas, pengungkapan CSR dan nilai perusahaan. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) profitabilitas dan pengungkapan CSR berpengaruh signifikan terhadap nilai perusahaan, (2) profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, dan (3) pengungkapan CSR berpengaruh positif signifikan terhadap nilai perusahaan. Kata kunci: profitabilitas, pengungkapan CSR, nilai perusahaan AbstractThis study was aimed to examine the impact of (1) profitability and disclosure CSR toward company value, (2) profitability toward company value, (3) disclosure CSR toward company value. The design of the study was causal quantitative research. The subject of the study was mining company that was registered on BEI, and its object was profitability, disclosure CSR and company value. The data was collected by document recording and analyzed by multiple linear regression analysis. The result of the study showed that (1) profitability and disclosure CSR significantly effect toward company value, (2) profitability had significantly positive effect toward company value, and (3) disclosure CSR had significantly positive effect toward company value. Key words: profitability, disclosure CSR, company value.
Intensi Berinvestasi Mahasiswa Fakultas Ekonomi Undiksha di Bursa Efek Indonesia I Gede Aris Widnyana Pratama; Lulup Endah Tripalupi Lulup Endah Tripalupi
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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The aim of this study is to discover the investing intention of Economics Faculty’s students in Undiksha on the Indonesia Stock Exchange. The type of this study is descriptive research which utilized a qualitative approach in order to describe the investing intention of students in the Indonesia Stock Exchange. The population of this study was all students class in 2017-2020 of Economics Faculty of Undiksha, by using 350 respondents as the samples that were conducted by using the Slovin formula, and sampling techniques using proportional stratified random sampling. The data was collected using questionnaires, and analyzed by descriptive. The result of this study showed that the investing intentions of students from attitude deminsion obtained score of 9,941 falls into the high category. The behavior control dimension obtained a score of 8,096, belonging to the high category. Meanwhile, the subjective norm dimension scored 6,954 in the moderate category. So, it can be concluded that the intention of investing in students is relatively high reviewed from dimension of attitude and behavior control, and the dimension of subjective norm including moderate category.
Pengaruh Besarnya Sanksi Terhadap Tingkat Kepatuhan Pembayaran Pajak Kendaraan Bermotor Dengan Kepedulian Wajib Pajak Sebagai Variabel Moderasi : (Studi Pada Wajib Pajak Kendaraan Bermotor Di Kecamatan Tengaran) Tiara Agusthine Kesia Sugianto; Theresia Woro Damayanti
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract Tax is a contribution that must be paid by society which is compelling and its benefits will be enjoyed in the future. There are several factors that can affect the level of tax payment compliance, including tax witnesses and taxpayer concerns. The purpose of this study was to examine the effect of tax sanctions and taxpayer awareness on the level of compliance with motorized vehicle tax payments. This research was conducted by distributing questionnaires to taxpayers registered at the Samsat Tengaran Office using a purposive sampling method. Data analysis using regression test and Moderated Regression Analysis. The results of this study indicate that tax sanctions have a positive effect and taxpayer awareness has a positive effect on moderating the level of taxpayer compliance. Keywords: Motor Vehicle Tax, Tax Sanctions, Taxpayer Concerns, Tax Compliance
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS, TERHADAP HARGA SAHAM PADA PERUSAHAAN START UP INDONESIA DI BEI PERIODE 2016-2019 Luh Nita Setiyaningsih; Gede Putu Agus Jana Susila
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Penelitian ini bertujuan untuk menguji pengaruh likuiditas, profitabilitas, dan solvabilitas terhadap harga saham. Desain penelitian yang digunakan adalah penelitian kuantitatif. Subjek penelitian adalah perusahaan Start Up yang terdaftar di Bursa Efek Indonesia. Objek penelitian yang digunakan adalah likuiditas, profitabilitas, solvabilitas, dan harga saham. Sampel dalam penelitian ini sebanyak 8 perusahaan start up yang terdaftar di Bursa Efek Indonesia pada periode 2017 sampai dengan 2019. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis menggunakan analisis regresi sederhana dan analisis regresi linier berganda. Hasil dari penelitian ini adalah: (1) likuiditas berpengaruh positif signifikan terhadap harga saham, (2) profitabilitas tidak berpengaruh terhadap harga saham, (3) solvabilitas berpengaruh negatif dan signifikan terhadap harga saham, dan (4) likuiditas, profitabilitas, dan solvabilitas berpengaruh terhadap harga saham
Pengaruh Persepsi Kemanfaatan, Persepsi Kemudahan Penggunaan, Persepsi Risiko, Promosi dan Fitur Layanan Terhadap Minat Menggunakan Transaksi Non Cash Pada Aplikasi Dompet Elektronik (E-Wallet) Widya Desita; Gusti Ayu Ketut Rencana Sari Dewi
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Penelitian ini ditujukan untuk mengetahui pengaruh persepsi kemanfaatan, persepsi kemudahan penggunaan, persepsi risiko, promosi dan fitur layanan terhadap minat menggunakan transaksi non cash pada aplikasi dompet elektronik (e-wallet). Metode penelitian yang digunakan pada penelitian adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert. Penelitian ini dilakukan di Fakultas Ekonomi, Universitas Pendidikan Ganesha. Populasi dalam penelitian ini adalah mahasiswa Fakultas Ekonomi sebagai pengguna aplikasi e-wallet. Metode pengambilan sampel pada penelitian ini adalah metode purposive sampling, sehingga diperoleh 247 responden. Data penelitian ini dikumpulkan menggunakan kuesioner yang disebar secara online melalui google form yang kemudian diolah dengan uji analisis regresi linear berganda dengan bantuan SPSS versi 25. Hasil penelitian ini menyatakan bahwa persepsi kemanfaatan, persepsi kemudahan penggunaan, promosi dan fitur layanan berpengaruh positif dan signifikan terhadap minat menggunakan aplikasi e-wallet. Sedangkan persepsi risiko berpengaruh negatif dan signifikan terhadap minat menggunakan aplikasi e-wallet.Kata Kunci : Persepsi, Promosi, Fitur Layanan, Minat, E-Wallet

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