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INDONESIA
Jurnal Ilmiah Mahasiswa Akuntansi
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : 23031727     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Mahasiswa Akuntansi, jurnal yang diterbitkan Jurusan Akuntansi, Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 11, No 1 (2022): June" : 6 Documents clear
PENGARUH RISK PROFILE, KOMITE AUDIT, DAN CAPITAL TERHADAP FINANCIAL DISTRESS Nicholaus Raymond Widiyanto; Patricia Febrina Dwijayanti
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 11, No 1 (2022): June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v11i1.3976

Abstract

One condition that is not desired by all companies is financial distress, which is a condition where the company is on the verge of bankruptcy. Many factors affect financial distress, so this study aims to examine the effect of risk profile, audit committee and capital on financial distress. This research was conducted on 40 banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Financial distress is measured using Altman Z-Score Modification. The independent variables in this study were proxied by NPL, LDR, Audit Committee Size, and CAR. This study also uses the control variable company size as a proxy for total assets and profitability as a proxy for ROA. The results of this study indicate that NPL and LDR have no effect on financial distress, while the audit committee and capital have an influence on financial distress..
PENGARUH SLACK RESOURCES, MEDIA EXPOSURE DAN SENSITIVITAS INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Vianca Angela Tiono; Hendra Wijaya; Peggy Delita Merida
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 11, No 1 (2022): June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v11i1.3977

Abstract

At present, almost every company or organization only cares about the competition it faces and social and environmental problems. Therefore, the risk that can occur is damage to the environment and the company's internal activities that will have an impact on the community. Therefore, companies need to have a Corporate Social Responsibility (CSR) streak, even though CSR companies are voluntary, but this creation is needed. The dependent in this study is Corporate Social Responsibility (CSR) using the GRI G4 standard as measured by the total items. The company variable is divided by the number of CSR items by the company as many as 91 CSR items. The independent variable used in this study is the slack resources variable, the second variable is media exposure and the third variable is industry sensitivity then assisted by a control variable, namely profitability (ROA), size firm (SIZE) and leverage (DAR). The companies that are the object of this research are mining, energy, chemical, pharmaceutical, cosmetic, food and beverage companies listed on the IDX for the 2017-2019 period. The sample was selected by purposive sampling method. Data analysis was performed using multiple linear regression. The results of the analysis show that slack resources and industrial sensitivity have no effect on the use of CSR, while media exposure has a significant positive effect on CSR
PENGARUH ASIMETRI INFORMASI, MANAJEMEN LABA, DAN PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP BIAYA MODAL EKUITAS Togi Antonius Panjaitan; Sofian Sofian
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 11, No 1 (2022): June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v11i1.3895

Abstract

This research was conducted with the purpose of knowing the effect of information asymmetry, earnings management and intellectual capital disclosure on the cost of equity capital. The data used in this study is secondary data with the object of research being all companies that are members of the LQ45 index, where the data is obtained from financial reports and the official website of the Indonesian Stock Exchange. The method used in this research is purposive sampling method on certain criteria and the data analysis used is multiple linear regression analysis. The results of this study indicate that earnings management has a positive effect on the cost of equity capital, while information asymmetry and disclosure of intellectual capital have no effect on the cost of equity capital.
PENGARUH MEDIA EXPOSURE, DEWAN KOMISARIS, KOMITE AUDIT DAN KEPEMILIKAN ASING TERHADAP ENVIRONMENTAL DISCLOSURE Laurentius Richard; Hendra Wijaya
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 11, No 1 (2022): June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v11i1.3978

Abstract

Corporate responsibility is a matter of concern to stakeholders and the community. Therefore, companies are encouraged to disclose their responsibilities. In this study, researchers will examine what things will affect and do not affect the company's environmental responsibility. This study aims to analyze the effect of media exposure, board of commissioners, audit committee, foreign ownership on environmental disclosure. The analytical technique used in this research is multiple regression analysis. The object that will be examined in this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period, and by using purposive sampling as a sample. The results of this study indicate that media exposure and the board of commissioners have a positive effect on environmental disclosure, and this study also shows that the audit committee and foreign ownership have no effect on environmental disclosure.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Tasya Raphaela; Teodora Winda Mulia
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 11, No 1 (2022): June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v11i1.3909

Abstract

The company’s financial statement contains the company’s financial information and how the company’s financial condition is. The company’s financial statements are needed by investors who will invest, academically as material for learning and one form of company transparency in managing its assets. Financial statement are not only influenced by assets, liabilities, and equity but also by intellectual capital used to manage and provide added value to the company’s financial performance. The purpose of this study is to empirically prove the effect of intellectual capital (MVAIC) on the company’s financial performance (ROA). This research is a type of quantitative research with multiple linear regression hypothesis testing. The type of data used is secondary in the form of company financial statements obtained from the official web of each company. The object of research used is a new listing companies on the Indonesia Stock Exchange for the period 2018-2020 and the sample obtained by the purposive sampling method. The independent variable in this study is intellectual capital which consists of value-added capital employed (VACA), value added human capital (VAHU), structural capital value added (STVA) dan relation capital efficiency (RCE) with the dependent variable financial performance (ROA). The result of the study using 118 samples of companies obtained the results that value added capital employed (VACA), structural capital value added (STVA) dan relation capital efficiency (RCE) had a positive effect on financial performance while value added human capital (VAHU) had a negative effect on company financial performance.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN Fellicia Monica Herada; Patricia Febrina Dwijayanti
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 11, No 1 (2022): June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v11i1.3975

Abstract

This study aims to examine and analyze the effect of corporate governance mechanism (managerial ownership, institutional ownership, independent commissioners and audit committees) and financial distress on the integrity of financial statements. The design of this research is quantitative research with hypothesis testing. The type of data used is quantitative data in the form of annual reports of manufacturing companies listed on the IDX for the 2018-2020 period as well as stock price data. The sampling technique used in this research is purposive sampling technique and the data analysis technique used is multiple linear regression. The results of this study indicate that the corporate governance mechanism variables (managerial ownership, institutional ownership, independent commissioners and audit committees) have no effect on the integrity of financial statements, while the financial distress variable has a negative effect on the integrity of financial statements.

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