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JEA17: Jurnal Ekonomi Akuntansi
Published by Universitas 17 Agustus 1945 Surabaya
ISSN : -     EISSN : 25273264     DOI : 10.30996
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other
JEA17 : Jurnal Ekonomi Akuntansi diterbitkan secara berkala, dua kali dalam setahun bulan April dan Oktober. Jurnal ini berisi Hasil karya Penelitian yang dilakukan oleh para dosen/mahasiswa/masyarakat yang ditulis dengan bahasa Indonesia dan bahasa Inggris. Jurnal Ekonomi Akuntansi ini diterbitkan oleh Fakultas Ekonomi Untag Surabaya, diharapkan dapat mewadahi karya para ilmuwan dlm penelitian dan mengembangkan ilmunya.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 143 Documents
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PENGARUH PROFITABILITAS, LIKUIDITAS DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Listyaningsih, Emilia Desi; Fitriyah, Rif'atul; Ratnawati, Tri
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4105

Abstract

ABSTRACTIndonesia is famous for its natural wealth with a variety of agricultural, plantation, mining, and forestry products. It is undeniable that many industries in Indonesia explore these fields, one of which is the growing textile industry. The purpose of this research is to test the influence of profitability, liquidity and business risk to the capital structure at textile companies which are listed in Indonesia Stock Exchange from 2014-2018. The multiple regressions analysis had been performed by using WarpPLS. The results of this study indicate that business risk affects the capital structure, while the profitability and liquidity variables do not affect capital structure with p-values 0.202 (profitability) and 0.235 (liquidity).  
PENGARUH MANAJEMEN LABA DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) YASIN, MUHAMMAD
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 2 (2020): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i2.4279

Abstract

ABSTRACTThe aim offthis research is to findeempirical evidence about (1) the influence of profitability to CSR disclosure, (2) the influence of leverage to CSR disclosure, (3) the influence of earning management to CSR disclosure, and (4) the influence offmedia exposure to CSR disclosure. The populations of this research are companies manufacturing sector consumption goods industry which is listed on the Indonesian Stock  Exchange (IDX) in the period of year 2014-2016. The research samples are 20 companies with 60 observations. In this study, the variables used are profitability measured by Return On Asset (ROA), leverage measured using Total Debt To Total Assets (TDA), earning management measured using Discretionary Accrual (DA), and media exposure measured by dummy variable. The analysis method usediis multiple linear regression analysis with the instrument SPSS (Statistical Product and Service Solution). The result oftthis research indicates that profitability does not have significant positive effect on CSR, leverage does not have significant positive effect on CSR, earning management does not have significant positive effect on CSR, and media exposure has a significant positive effect on CSR. It has been found from the determination coefficient (R2) that the R square value is 0,478 or 47,8%, which means the ability of profitability, leverage, earning management and media exposure in explaining CSR disclosure variable as the dependent variable is still weak because it has R < 0,5.  
PERANAN ECONOMIC ORDER QUANTITY (EOQ) DAN JUST IN TIME (JIT) DALAM PENGENDALIAN PERSEDIAAN PADA UD.RISMA JATI MANDIRI Hasanah, Deviatul; Hwihanus, Hwihanus
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4117

Abstract

ABSTRACTThe research objective is to see the ordering of raw materials at UD. Risma Jati Mandiri can be applied to the EOQ and JIT methods. The results are analyzed and compared using two inventory systems, namely EOQ and JIT to minimize the total cost of inventory and the risk of loss from inventory procurement. Descriptive quantitative approach is the method used in this study. Meanwhile, the data collection techniques used were field studies and literature studies. The EOQ formula, safety stock, reorder, and JIT formula are the data analysis techniques used. The results obtained from the research prove that the EOQ formula and the JIT formula can work appropriately and efficiently than the policies carried out by UD. Risma Jati Mandiri. Between the EOQ and JIT methods, the JIT method has greater efficiency when viewed from the amount of the total cost of raw material inventory and the amount of cost savings, so as to minimize inventory costs and the risk of loss due to the procurement of raw materials, when compared to the company's total inventory costs. 
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN-PERUSAHAAN IDXTECHNO PERIODE 2017-2019 Setyawan, Dendy
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5966

Abstract

This study was conducted to examine the effect of Liquidity and Leverage on Profitability and Firm Value of Companies listed at IDXTECHNO for the 2017-2019 period. Secondary data is obtained from the company's financial statements uploaded on the IDX's official website and the company's official website. The data used were selected based on the similarity of the available annual report data. The analysis method uses quantitative analysis methods using the SmartPLS 3.0 program. The results showed that the Liquidity and Leverage variables did not have an effect on the Profitability variable, but the Liquidity variable had a significant influence on the Firm Value variable, while the Leverage variable had no effect on the Firm Value variable. While the Profitability variable has a significant influence on the Firm Value variable.
PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN KEBIJAKAN KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019) Ramadhani, Nadya Shafira; Subaki, Ahmad; Sonjaya, Ahmad
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 2 (2020): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i2.4275

Abstract

ABSTRACTThis study aims to determine how the influence of ownership structure, profitability, dividend policy, debt policy and investment policy on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. In this research, the method of explanation is used. The variables in this study are managerial ownership structure (X1), profitability (X2), dividend policy (X3), debt policy (X4), investment policy (X5) and firm value (Y). The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was purposive sampling. The results of this study indicate that partially managerial ownership has no effect on firm value. Profitability variable partially affects firm value. Dividend policy variable partially has no effect on firm value. The debt policy variable partially affects firm value. The investment policy variable partially affects firm value.  
PENGARUH AUDIT DELAY, OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN UKURAN PERUSAHAAN , GCG , KESULITAN KEUANGAN, TERHADAP PERGANTIAN KAP (Studi Kasus pada Perusahaan Consumer Good yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) Widiastoeti, Hendy; Lestari, Wahyu Tri
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4113

Abstract

ABSTRACTAn auditor has to maintain his independence. To remain this, there are needed to be an auditor shift. Based on PP NO.20 of 2015, the replacement is only applied to auditors, while for KAP there is no more requirement to move to another KAP. White no more restrictions on KAP replacement, it is interseting to examine what factors are considered by the company to keep replacing KAP in the following year?there are at least five factors that are considered by the client to make KAP changes, namely audit delay, audit opinion, GCG (Good Corporate Govenance), company growth, and financial distress. This research is a type of quantitative research using statistical tools to answer the problem formulation. The population in this study were Consumer Goods companieslisted on the Indonesia stock exchange during the periode of 2012 to 2016. The result of this study found that audit delay, company growth , and financial distress had a significant positive effect on KAP turnover, audit opinion negatively affected turnover KAP, while GCG (Good Corporate Govenance) does not have a significant effect on KAP replacement. 
PENGARUH TOTAL QUALITY CONTROL DAN JUST IN TIME TERHADAP PENINGKATAN KUALITAS PRODUK DAN EFISIENSI BIAYA Hasanah, Robiatul; R. Pandin, Maria Yovita
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5962

Abstract

The research entitled Effect of Total Quality Control and Just In Time on improving product quality and cost efficiency aims to analyze the effect of Total Quality Control (TQC) and Just In Time (JIT) on improving product quality and cost efficiency. This research was conducted at one of the manufacturing companies in Surabaya, namely UD. Sukri Dana Abadi. This study used descriptive qualitative method. The type of data used in this study is the type of primary data where researchers obtain data through direct data collection efforts. Methods of data collection is done by conducting interviews and observations on the object under study. The results of this study indicate that Total Quality Control (TQC) has an effect on improving product quality and cost efficiency, where the quality of the resulting product is in accordance with the specifications and Standard Operational Prosedur (SOP). While Just In Time (JIT) shows a significant effect on improving product quality and cost efficiency. The storage fee before Just In Time is Rp. 7,463,577 while the storage cost after Just In Time is Rp. 3,732,788 then there is a difference of Rp. 3,731,788 which means Just In Time can reduce costs by Rp. 3,731,788.
PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PADA PENGRAJIN SANDAL DESA BERBEK) Bariyah, Binti Ro’isatul; Hwihanus, Hwihanus
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 2 (2020): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i2.4280

Abstract

ABSTRACTThis study aims to determine how to apply the calculation of activity based costing in determining the cost of goods manufactured and how to compare the cost of goods manufactured using traditional methods and activity based costing methods. This study used descriptive qualitative method. The data used are qualitative data in the form of company identity and quantitative data related to the company's production costs. Data collection was carried out by observation and interviews.The results showed the calculation of the cost of goods manufactured at UD. Karimunjawa Perkasa with the traditional method compared to the activity based costng method gives lower results for the mountain slop sandals and mountain slop sandals, while for the flat sandals gives a greater result. This is due to the calculation of the cost of goods manufactured by the traditional method using one cost driver while the activity based costing method uses more than one cost driver. Charging using activity based costing makes the calculation of the cost of goods manufactured more accurate, thus helping management in making decisions and determining the selling price   
PENGARUH KEPEMILIKAN INSTITUSIONAL, MAKRO EKONOMI, INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Badan Usaha Milik Negara Sector Perbankan Periode 2014-2016) Umbaran, Dita Faradhila; Rachmawati, Titiek
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4118

Abstract

ABSTRACTThis study aims to determine the effect of Institutional Ownership, Macro Economic, Investment Opportunity Set Against Corporate Value "(Case Study On State- Owned Enterprises Banking Sector Period 2014-2016)". Hypothesis in this research is institutional ownership, macro economy, investment opportunity set. This study uses secondary data that is the annual financial statements (Annual Report) listed on the Indonesia Stock Exchange (BEI). Population in this research is all company of banking sector of special finance of BUMN listed in Indonesian Stock Exchange (BEI) year 2014-2016 as many as 4 company for 3 years. Based on Nonprobability Sampling method, sampling technique in this research use saturated sampling technique where all members of the population are sampled. The data retrieval technique used in this research is documentation and literature study. Data analysis technique used is Partial Least Square (PLS). The result of the analysis shows that the variable of institutional ownership have significant effect to firm value, macro economy have significant effect to company value, and investment opportunity set have significant effect to firm value.From the results of this study can be concluded that institutional ownership, macro economic, investment opportunity set significant effect on corporate value. The researcher's suggestion for further research is expected to be done in other sectors, such as manufacturing, service companies or all companies listed on BEI. It is possible to give results comparative influence of previous research. From the results of research for investors is expected to provide information for the management of companies and shareholders in the relationship agency problems. 
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIBEL INTERVENING PADA PERUSAHAAN SUB SEKTOR SEMEN Tua Hasudungan Pardosi, Douglas; Siagian, Harlyn L.
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5968

Abstract

In observation of this research is to analyze and examine the influence of profitability on firm value with capital structure as an intervention variable. The authors use a sample of companies sub-cement sector listed on the Indonesia Stock Exchange (IDX) as many as 30 samples from 6 companies from the 2016-2020 period. Testing is also done through sampling techniques purposive sampling and assessment that has been done by the author. Some testing is done by processing the data with the cast multiple regression test and test of Sobel to find the hypothesis in research. By doing this test, then obtained the result that in the regression test variables affect profitability capital structure because the results of the significance of the low with the results of 0.000 from the boundary of the significance determined as 0.05. On the structure of the capital is also not seen any influence with the result that 0.11978 that where such a result is higher than the significant level 0.05. Subsequent testing with the test of Sobel shows if the variable profitability of the variable the value of the company with capital structure as an intervening variable does not prove the existence of the element of mediation because in the testing of the obtained results 0.80 smaller than the limit significantly by 1.96.

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