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Business Accounting Review
Published by Universitas Kristen Petra Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 788 Documents
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Pengaruh Efisiensi Modal Kerja, Solvabilitas Dan Pertumbuhan Penjualan Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2015-2019 Jeremy Alfa Nugraha; Robert Halim; Yulius Jogi Christiawan
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Research on Working capital efficiency has been performed on but has not shown consistent results. Sample used on this research are manufacturing companies listed at Indonesia Stock Exchange (IDX) on period 2015-2019. This research using Return On Assets (ROA) to measure profitability, while Working Capital Turnover is used to measure working capital efficiency. This research also using solvability and sales growth as controlling variables. Sample data which consist of 88 listed companies across period of 2015-2019, measured up to 440 data. This research resulted in no significant effect from working capital efficiency to profitability. Control variable solvability gave significantly negative effect to profitability, while sales growth gave significantly positive effect to profitability.
Pengaruh Firm Value Terhadap Financial Distress Adelia Yemima; Yulius Jogi
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Financial distress and firm value are closely related to information dissemination. Sooner or later the company must immediately realize that it is important to improve performance in order to radiate a positive image to the market. Research on firm value has been conducted, but not many have conducted research examining the relationship between firm value and financial distress. This study aims to determine the effect of firm value on financial distress as well as profitability and firm size as control variables. The samples used in this study were 86 manufacturing sector companies listed on the Indonesia Stock Exchange from 2015-2019. Data processing in this study used the Gretl 2020a software.The results of this study prove that firm value has a significant negative effect on financial distress, firm size has a positive effect on financial distress, and fails to prove the effect of profitability on financial distress.
Analisis Persepsi Mahasiswa Akuntansi Mengenai Faktor – Faktor Yang Mempengaruhi Pemilihan Karir Sebagai Akuntan Publik Dan Non Akuntan Publik (Studi Kasus Pada Mahasiswa Akuntansi Universitas Kristen Petra Surabaya) Frederick Wongsodihardjo; Raynald Iskandar; Yulius Jogi Christiawan
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to identify and analyze the factors that influence accounting students in choosing their careers as public accountants or non-public accountants. The factors used as variables are financial rewards, professional training, professional recognition, social values, work environments, labor market considerations, and personality. This research is a survey research that uses primary data through a questionnaire distribution. The population in this study were students majoring in accounting at Petra Christian University Surabaya in 2021. The sample selection was made by using a simple random sampling technique, and the resulting sample of 436 respondents consisting of 178 business accounting students, 237 tax accounting students, and 21 International business Accounting (IBAcc) students. Data analysis of this research using logistic regression method with the help of a computer program, namely SPSS (Statistical Program for Social Science). The result shows that the factors of work environment and labor market considerations have a significant effect on student career choices as a public accountants and non-public accountants. While the factors of financial rewards, professional training, professional recognition, social values, and personality did not significantly influence the career choices of students as public accountants and non-public accountants.
Pengaruh Pandemi Covid-19 Terhadap Profitabilitas Perusahaan Industri Barang Konsumsi Subsektor Makanan & Minuman, Kosmetik & Rumah Tangga, Dan Obat-Obatan Yang Terdaftar Di Bursa Efek Indonesia Alicia Mulianto; Kelly Wijaya; Yulius Jogi
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The COVID-19 pandemic has various impacts on companies and the country's economy. In Indonesia, there have been many bankruptcies and layoffs that have caused losses to companies. In the midst of a pandemic, there is a panic buying phenomenon, which is a change in people's shopping behavior where people buy products with more quantities than their normal spending. During the pandemic, people also tend to save expenses and prioritize household spending, which is considered to have a positive impact on the profitability of consumer goods industrial companies in Indonesia. The purpose of this research is to find out the impact of the COVID-19 pandemic on company profitability. The object of this research is 30 consumer goods industry companies listed on the Indonesia Stock Exchange in 2019-2020 which were selected by purposive sampling method. Data were analyzed using multiple linear regression analysis. Based on the results of the analysis, it was found that the COVID-19 pandemic did not have a positive effect but a negative and significant effect on profitability where the company's profitability actually decreased during the pandemic. Meanwhile, firm size and market share were found to have no significant effect on profitability.
Persepsi Mahasiswa Akuntansi Atas Tanggung Jawab Dan Kompetensi Akuntan Dalam Penggunaan Teknologi Sistem Informasi Saarce Elsye Hatane; Angela Irena Gunawan
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Kemajuan teknologi juga berpengaruh signifikan pada perkembangan akuntansi yang kegiatannya tidak terlepas dari teknologi informasi tersebut. Penggunaan akuntansi berbasis teknologi memberikan dampak dari efisiensi terhadap waktu, tenaga dan biaya. Tujuan dari penelitian ini adalah untuk mengetahui apakah ada beda persepsi antara mahasiswa laki-laki dan perempuan, mahasiswa junior dan senior kemudian mahasiswa universitas negeri dan swasta atas kompetensi akuntan dalam penggunaan teknologi sistem informasi. Metode penelitian ini menggunakan metode kuantitatif dan menggunakan metode penelitian deskriptif. Dalam penelitian ini penulis mengambil sampel dengan menggunakan teknik purposive sampling. Teknik pengumpulan data yang penulis gunakan dalam penelitian ini adalah daftar pertanyaan (kuesioner) dengan menggunakaan skala likert. Hasil Penelitian ini dilihat berdasarkan hasil uji hipotesis angkatan dalam persepsi mahasiswa terhadap tanggungjawab akuntan dalam TI dan kompetensi Akuntan dalam TI nilai asymp.sig bernilai < 0.05, dalam hal ini maka kurang dari 0.05 maka Ho diterima, yaitu terdapat perbedaan yang signifikan antara angkatan dengan semester 3-4 dengan angkatan semester lainnya. Berdasarkan hasil Uji Hipotesis Independent Sample T-Test, dapat disimpulkan bahwa Ho diterima. Hal ini mengartikan bahwa tidak terdapat perbedaan persepsi mahasiswa laki-laki maupun perempuan terhadap tanggungjawab akuntan dalam TI dan kompetensi akuntan dalam TI. Maka dari itu gender tidak berpengaruh dalam pemahaman mengenai tanggung jawab akuntan dan kompetensi akuntan dalam TI. hasil Uji Hipotesis Independent Sample T-Test, dapat disimpulkan bahwa Ho diterima. Hal ini mengartikan bahwa tidak terdapat perbedaan persepsi mahasiswa universitas negeri dan universitas swasta terhadap tanggungjawab akuntan dalam TI. Hal ini mengartikan bahwa tidak terdapat perbedaan persepsi mahasiswa universitas negeri dan universitas swasta terhadap tanggungjawab akuntan dalam TI dan kompetensi akuntan dalam TI.
Pengaruh Karakteristik Komite Audit Dan Auditor Quality Terhadap Audit Report Lag Angelina Siahaya; Chyntia Angelina; Juniarti Juniarti
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this research is to find out the impact of audit committee's characteristic from audit committee financial expertise, audit committee gender, and auditor quality on audit report lag. The independent variable in this research are audit committee financial expertise (ACexp), and audit committee gender (ACgen) that are measured by ratio scale through percentage, and auditor quality (AQ) that are measured by dummy variable. For the dependent variable, this research uses audit report lag that is measured with a day-count scale. The sample used for this research includes 185 mining companies that has been signed in Indonesia Stock Exchange (IDX) for 5 periods in 2015-2019. The collected datas are from financial reports, annual reports, and bloomberg. This research is processed by GRETL software with analytic model in form of data panel regretion and final model in form of Generalized Least Square (GLS). The result of this research stated that audit committee financial expertise, audit committee gender, and auditor quality, have a negative and significant impact on audit report lag.
Pengaruh Capital Expenditure Terhadap Respon Investor Pada Perusahaan Sektor Industri Infrastruktur Pada Tahun 2014 - 2018 Lordy Pasya Jorghi; Juniarti Juniarti
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Research in investor respond has been done many times before, but they do not have consistent results. The sample used in this research are the companies listed in Indonesian stock exchange in the period of 2014–2018. The investor respond in this research is measured by cummulative abnormal return (CAR). This research also uses leverage and firm age as specific characters for the companies used. The result shows that capital expenditure does not have an effect investor respond. The variable of leverage has a positive effect on investor respond, on the other hand firm age does not have an effect on profitability
Pengaruh Karakteristik Komite Audit Terhadap Financial Distress Dengan Penerapan Sistem Whistleblowing Sebagai Variabel Moderasi Vicky Febriana; Yulius Jogi Christiawan
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Every company has a different financial condition. Some are in a safe zone and some are in difficult zone. This study aimed to examined the implementation of the whistleblowing system can strengthen the relationship between the characteristics of audit committee on financial distress. The study was conducted on 90 companies from manufacturing sector which were listed in the Indonesia Stock Exchange in the period of 2015 to 2019. This study measured financial distress by using the Altman Z-Score model and dummy to measures the implementation of whistleblowing system. The size of audit committee, Independency of audit committee, and frequency of audit committee meetings using the company’s financial report. This test conducted by using Weighted Least Square method, but this study did not succeed in proving the implementation of the whistleblowing system strengthen the relationship between the independence of audit committee and frequency of audit committee meetings on financial distress.
Proporsi Dewan Direksi Wanita dan Pengaruhnya terhadap Profitabilitas Perusahaan Sektor Jasa Yesica Christina Manurung; Feliciana Tjitrohartoko; Yulius Jogi Christiawan
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study was conducted to know the effect of the proportion of women in management board on the profitability of service sector firms. This study also used firm size and leverage as control variables. The sample used in this study were 248 service sector listed firms on the Indonesia Stock Exchange (IDX) in 2015-2019. In this study, the proportion of women in management board was measured by dividing the number of women in the management board by the number of all members of the management board. Meanwhile, profitability was measured using Return on Assets (ROA). The data analysis technique used in this research was panel data regression analysis using Gnu Regression, Econometrics and Time-series Library (GRETL) software. The result of this study showed that the proportion of women in management board had a negative and significant effect on profitability. Meanwhile, for the control variable, firm size had a significant positive effect on profitability and leverage had a significant negative effect on profitability.
Analisis pengaruh Corporate Governance terhadap aktivitas Tax Avoidance dengan Siklus Hidup Perusahaan sebagai Variabel Moderasi Nathania Allisya Krisira; Valerie Angela Halim; Yulius Jogi
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Company always makes efforts to maximize its profits, including tax avoidance that's usually done by the management to increase profits for the company. To minimize the occurrence of tax avoidance, companies have to implement good corporate governance in their company. In every life cycle that company goes through, it also influences the tax avoidance actions that can be taken to maintain the company. This study aims to examine the relationship of corporate governance to tax avoidance that is moderated by the firm's life cycle. The total sample studied with a purposive sampling is 24 companies in the consumption industry sector listed on the Indonesia Stock Exchange for the 2015-2019 period. Data is analysed with a multiple linear regression that is then processed by using GRETL. Based on the results of the analysis, the components of corporate governance have no effect on tax avoidance, but the existence of a life cycle phase can affect independent commissioners and institutional ownership with tax avoidance.

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