Akuisisi : Jurnal Akuntansi
AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Muhammadiyah University of Metro. AKUISISI: Accounting Journal published twice a year on April and November, with the number of articles 10-20 per year.
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<![CDATA[Pengaruh ROE, ROA, NPM Terhadap Nilai Perusahaan Manufaktur Sub Sektor Textil Dan Garmen ]]>
<![CDATA[Kasman, Nur Amelia]]>;
<![CDATA[Utami, Endang Sri]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v19i2.1801
<![CDATA[The importance of corporate value greatly affects each enterprise, one of which is a textile and garment manufacturing enterprise. The value of corporate profits increased in 2017 but decreased significantly in 2018-2021. This study is used to determine return on equity, return on assets, and net profit margin on company value. The researchers used a quantitative approach. The subjects used are all textile manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling method is purposive sampling, namely taking a sample of 17 companies over a period of 5 years. The analysis method uses multiple linear regression. Results: Return on equity and return on assets have a significant positive influence on company value. Therefore, it is clear from the results of this research that increasing return on equity and return on assets will increase company value. while net profit margin has neither a positive nor a negative effect on company value. Pentingnya nilai perusahaan sangat berpengaruh pada setiap perusahaan, salah satunnya perusahaan Manufaktur Sub Sektor Textil dan Garmen nilai laba perusahaan meningkat pada tahun 2017, namun turun secra signifikan tahun 2018-2021. Penelitian ini digunakan untuk mengetahui Return On Equity, Return On Assets dan Net Profit Margin pada nilai perusahaan. Peneliti menggunakan metode pendekatan kuantitatif. Populasi yang digunakan ialah seluruh perusahaan Manufaktur Textil dan Garmen yang terdaftra di Bursa Efek Indonesia pada tahun 2017-2021. Metode sampel berupa Purposive Sampling sehingga menghasilkan 17 sampel perusahaan dalam 5 tahun. Metode analisi menggunakan Regresi Linear berganda. Hasil Penelitian Return On Equiti dan Return On Assets berpengaruh positif signifikan pada nilai perusahaan. Maka dapat diketahui dari hasil penelitian ini peningkatan Return On Equity dan Return On Assets akan meningkatkan nilai perusahaan. sementara Net Profit Margin tidak mempunyai dampak positif ataupun negatif ke nilai perusahaan.]]>
<![CDATA[Pengaruh Profitabilitas, Ukuran Perusahaan dan Struktur Modal Terhadap Manjemen Laba ]]>
<![CDATA[Nuruddin, M Achmad]]>;
<![CDATA[Rohmatunnisa, Layly Dwi]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v19i2.1308
<![CDATA[The purpose of this study was to determine the effect of profitability, company size and capital structure on earnings management in the company's financial statements. This survey uses data from 72 of 24 samples of companies listed on the Indonesia Stock Exchange between 2019 and 2021. This research uses quantitative research. The data used in this research is secondary data in the form of financial reports and annual reports. The statistical method used in this research is multiple regression method. Research result shows that profitability and firm size have a significant effect on earnings management, while capital structure has no significant effect on earnings management.]]>
<![CDATA[Pengaruh Debt Equity Ratio Terhadap Harga Saham Dimoderasi Oleh Earning Per Share ]]>
<![CDATA[Bagaskara, Doni Yusuf]]>;
<![CDATA[AC, Ali Mauludi]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v19i2.899
<![CDATA[This study aims to determine the effect of Debt to Equity Ratio (DER) on stock prices with Earning Per Share (EPS) as a moderating variable. The population of this study is a manufacturing company in the food and beverage industry sub-sector which is listed on the Indonesia Stock Exchange. The sample used is a company with financial statements and annual reports containing information on DER, Stock Prices, and EPS from 2018 to 2020 totaling 51 samples. The analysis technique used is the outer model to test the value of each variable and the inner model to examine the relationship between variables. Data analysis using SmartPls software. The results showed that the Debt to Equity Ratio (DER) had no effect on stock prices. And also Earning Per Share (EPS) is not able to affect the relationship Debt to Equity Ratio (DER) to stock prices.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Undeprricing Saham pada Perusahaan Non Keuangan yang Melakukan Initial Public Offering (IPO) ]]>
<![CDATA[Kamila, Tasya]]>;
<![CDATA[Fitriasuri, Fitriasuri]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v19i2.1051
<![CDATA[The underpricing phenomenon is a condition when stock price in primary market (IPO) is lower than that stock price in secondary market. This study aims to analyze the effect of profitability, liquidity, financial leverage, firm size, share offering percentage, underwriter reputation and auditor reputation to the level of underpricing of share in non financial companies that conduct initial public offering on Indonesia Stock Exchange for the 2019-2021 period. The samples were 109 non financial companies which has been selected by using the pusposive sampling technique. This study uses quantitative analysis techniques with multiple linear regression with the help of SPSS. The study results showed that firm size, share offering percentage and underwriter reputation had significant influence to the level of underpricing where as profitability, liquidity, financial leverage and auditor reputation had did not significantly influence on the level of underpricing.]]>
<![CDATA[Pengaruh Green Accounting dan Material Flow Cost Accounting Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening ]]>
<![CDATA[Agatha, Sherina Natasya]]>;
<![CDATA[Widoretno, Astrini Aning]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v19i2.1664
<![CDATA[This research aims to examine and illustrate the effect way of green accounting andmaterial flow cost accounting (MFCA) on company value through profitability incompanies in the basic and chemical industry sector in 2018-2021. The populationin this study is companies in the basic and chemical industry in BEI totalling 13companies according to sample criteria, with a research period 4 years then samplein this study is 52 sample. This study used a quantitative methodology, usingsecondary data in the form of annual reports of basic and chemical industrycompanies. Data utilized in this research using purposive sampling techniques anddata analysis using Smart PLS. The results of this study indicate that neither greenaccounting and MFCA have no affect on company value, while either greenaccounting and MFCA have an effect on profitability. Green accounting and MFCAhave no affect on company value through profitability]]>
<![CDATA[Pengaruh Quick Ratio , Debt To Equity Ratio, Total Asset Turnover Terhadap Harga Saham ]]>
<![CDATA[pamela, yovani melin camelita]]>;
<![CDATA[Nyale, M. Hendri Yan]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v19i2.1374
<![CDATA[This research aims to examine the influence of the Quick Ratio (QR), Debt to Equity Ratio (DER) and Total Asset Turnover (TATO) on stock prices. The model used in the research is a causality research design with quantitative data or secondary data. The population in this research uses companies in the property and real estate sub-sector that are listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sample selection process used a purposive sampling method, resulting in 100 observation data obtained from 20 companies selected as samples for 5 years of research. The independent variable QR uses the formula current assets minus inventory divided by current liabilities, DER uses the formula total debt divided by equity and TATO uses the formula sales divided by total assets. The dependent variable stock price is taken using the closing price value as of May 31. Hypothesis testing was carried out using a multiple linear regression analysis model using SPSS software. The results of this research show that QR has a positive effect on stock prices, while DER has a negative effect on stock prices. Furthermore, TATO has a positive effect on share prices.]]>
<![CDATA[Determinan Profitabilitas terhadap Bank Konvesional di Indonesia ]]>
<![CDATA[Pamungkas, Wihandaru Sotya]]>;
<![CDATA[Silveyra, Eka Noviani]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v19i2.1722
<![CDATA[The motivation for conducting this research was because, at the beginning of 2020, there was a Covid-19 pandemic which affected the global economy. The research objective is to find the effect of income diversification (RDV), non-performing loans (NPL), and company size (FSZ) on profitability (PRF) in conventional banks. This research uses a sample of conventional banks registered with the Financial Services Authority (OJK) for 2018-2021. The sampling technique used purposive sampling. The number of samples used was 92 banks. Data is obtained through the OJK website and each company. The analytical tool for testing the hypothesis is panel data regression analysis. The results obtained by RDV did not affect PRF, while NPL had a significant negative effect and FSZ had a significant positive effect.]]>
<![CDATA[Perilaku Kredit Berisiko pada Penggunaan Kredit Online Shopeepaylater di Kalangan Mahasiswa ]]>
<![CDATA[Putri, Novaliony Ardhana]]>;
<![CDATA[Tresnaningsih, Sri]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v19i2.1053
<![CDATA[Penelitian ini bertujuan untuk mengetahui kecenderungan mahasiswa di Kota Surabaya dan sekitarnya Ketika menggunakan kredit online ShopeePaylater. Variabel eksogen terdiri atas status social ekonomi, wawasan kredit, serta financial self-efficacy yang sekaligus menjadi variable intervening dengan variable endogen perilaku kredit berisiko. Metode penelitian adalah kuantitatif. Sampel penelitian terdiri atas 173 mahasiswa yang menjadi data primer dan diukur menggunakan skala Likert. Data dianalisis dengan outer model dan inner model menggunakan SMART-PLS. Hasil penelitian menunjukkan bahwa status social ekonomi tidak siginifikan terhadap financial self-efficacy dan perilaku kredit berisiko, berbanding terbalik dengan wawasan kredit.]]>
<![CDATA[Pengaruh Asset Tangibility, Effective Tax Rate dan Non Debt Tax Shield Terhadap Struktur Modal ]]>
<![CDATA[Afridayani, Afridayani]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v19i2.1563
<![CDATA[Asset Tangibility, Effective Tax Rate and Non-Debt Tax Shield affect the capital structure. This study aims to examine the effect of asset tangibility, effective tax rate and non-debt tax shield. This type of research is associative research and this research is quantitative. The population of the study was 26. Sampling was carried out by purposive sampling and obtained 18 manufacturing companies in the food and beverage sub-sector that were listed on the IDX according to the criteria. The data in this study were analyzed using the classical assumption test, the R determinant test and the t-test were carried out with the help of Eviews 9 software. The results showed that simultaneously Asset Tangibility, Effective Tax Rate and Non-Debt Tax Shield were able to influence capital structure. The results of the study partially show that the Asset Tangibility and Effective Tax Rate variables partially have a positive effect on capital structure and the Non-debt tax shield variable partially has no effect on capital structure.]]>
<![CDATA[ANALISIS PENGARUH BIG DATA ANALYTICS DALAM PROSES AUDIT DI KOTA BATAM ]]>
<![CDATA[Yang, Felicia]]>;
<![CDATA[Bahar, Hardi]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v19i2.1508
<![CDATA[The transformational impact of Big Data is currently causing rapid adaptation for organizations to investing their resources to harness the benefits of data, to shift from data-generating to data-powered business. Auditors will be impacted by their clientele changes, consequentially will embrace big data approach and utilization as well. This study is conducted to determine the effect of big data analytics (BDA) on audit process in Batam City. The population of this study is the auditors located in Batam area, using the sampling method of snowball sampling with a total sample of 50 respondents. The approach of this study is quantitative with usage of questionnaires as data collection instrument for primary data. The method for data analysis uses partial least square (SEM-PLS) structural equation model with the utilization of SmartPLS 4 software. The results of this study revealed that BDA has a significant positive effect on audit process which phases consist of audit risk assertion procedure, initial planning of audit process, implementation of preliminary analytical review, evaluation of audit evidence and submission of audit findings. Dampak transformasi Big Data saat ini menyebabkan adaptasi cepat bagi organisasi untuk menginvestasikan sumber daya mereka untuk bisa mendapatkan manfaat dari data, alhasil beralih dari bisnis data-generating ke data-powered. Auditor akan terpengaruh oleh perubahan kliennya, secara konsekuen akan merangkul pendekatan dan pemanfaatan big data. Penelitian ini dilakukan untuk mengetahui pengaruh big data analytics terhadap proses audit di Kota Batam. Populasi penelitian ini adalah auditor yang berada di wilayah Batam, dengan menggunakan metode sampel snowball sampling dengan jumlah sampel sebanyak 50 responden. Pendekatan penelitian ini adalah kuantitatif dengan menggunakan kuesioner sebagai instrumen pengumpulan data primer. Metode analisis data menggunakan model persamaan struktural partial least square (SEM-PLS) dengan pemanfaatan SmartPLS 4. Hasil penelitian ini mengungkapkan bahwa big data analytics berpengaruh positif signifikan terhadap proses audit yang tahapannya terdiri dari prosedur asersi risiko audit, perencanaan awal audit, pelaksanaan tinjauan analitis pendahuluan, evaluasi bukti audit dan penyampaian temuan audit.]]>
