Owner (Riset dan Jurnal Akuntansi)
Not a member yet
1505 research outputs found
Sort by
Pengaruh Employee Stock Ownership Program (ESOP), Ukuran Perusahaan, dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022: Pada Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022
No full textFinancial performance refers to the effectiveness of capital utilization and operational efficiency of a company. The fluctuation of a company's revenue and profits will impact its financial performance. However, an increase in revenue doesn't necessarily guarantee a rise in profits. Maintaining a strong financial performance is crucial for a company, as it acts as an attraction for potential investors to invest in the company. This research aims to examine the influence of an employee stock ownership program (ESOP), company size, and capital structure on the financial performance of the company. The research employs a quantitative methodology. Data for the research is obtained from secondary sources, primarily financial reports. The target population consists of non-financial companies listed on the Indonesia Stock Exchange. Data is processed through purposive sampling. The sample size includes 13 companies within the period of 2017-2022, resulting in a total of 78 observations. The research findings indicate that company size and capital structure have a positive impact on the financial performance of the company. Conversely, the employee stock ownership program (ESOP) does not show a significant influence on the company's financial performance
Analisis Adopsi Continuous Auditing pada Fungsi Audit Intern di Lembaga Negara XYZ
Get PDFThis research is motivated by the challenges faced by the Internal Audit Function (IAF) at XYZ Government Institution in the midst of the rapid development of technology and financial transactions that have been fully digitized using the Enterprise Resource Planning / Human Resources Information System. In order to utilize financial transaction data and technology, IAF carries out digital transformation by adopting continuous auditing and developing the Pemantauan Off Site Risiko Operasional (PERISAI) application as a continuous auditing implementation tool. The purpose of this study is to analyze the suitability of the steps taken by the IAF at XYZ Government Institution in adopting continuous auditing based on the Global Technology Audit Guide (GTAG) 3: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance (2nd edition), analyzing the success of the PERISAI application based on the user's perspective using the DeLone and McLean Information System Success Model. This research uses a case study research strategy with an exploratory study method. The data collection methods used were semi-structured interviews consisting of open and closed ended questions, documentation, and observation. The results of this study indicate that the steps taken by FAI to implement continuous auditing are not fully in accordance with the key steps for implementing continuous auditing in GTAG 3 (2nd edition), while the PERISAI application is considered successful by FAI internal auditors even though there are still some things that must be improved from the aspects of people, process, and technology used
The Influence Of Green Marketing On The Formation Of Green Brand Awareness Of Oriflame Brand In Jakarta City
Get PDFOriflame uses a green marketing strategy to attract customers and keep them coming back for more.The manufacturing process for Oriflame's other product is known as the ringing process.The purpose of this article is to provide insight into Oriflame's efforts to promote green marketing and brand awareness.This article was written to find out how green marketing can increase Oriflame's brand awareness in Kota Jakarta.A deskriptif method was used in conjunction with a quantitative method that was used to collect responses from 100 Oriflame customers in Kota Jakarta Barat.Non-probability sampling and purposeful sampling are two types of sampling techniques.The SPSS 25 for Windows software was used to analyze the data in this study.The analysis of the deskriptif for the variable green marketing category was found to be superior by 88%, and the variable green brand awareness category was found to be superior by 87%.Green marketing has a positive and significant impact on green brand awareness, with a gain of 31,8 percent and a loss of 68,2 percent due to unidentified factors
Analisis Trade-Off Theory dan Pecking Order Theory Terhadap Struktur Modal
Get PDFpeople hence its liquidity. Through incentive given by the government, property sector in Indonesia is believed to have good performance. Incentives such as subvention for price and VAT are given and supposed to increase purchasing power. The reality is market intentions and incentives provided by the government still do not essentially guarantee a company’s sustainability. Therefore, this study is meant to identify variables that considered to be the most relevant theory in funding decisions of property and real estate companies in Indonesia. This study is descriptive quantitative research using purposive sampling method and utilise 70 observations data that would be processed by panel data regression analysis. It is founded that through trade-off theory, a business risk perspective is considered to have no effect in determining the capital structure. Other perspectives from trade-off theory and pecking theory which are debt tax shield and financial deficit are considered to have positive effect, but firm age has negative effect on determining the capital structure. Through this research, company in property and real estate sector in Indonesia can be considered as a moderate risk taker because their capital structure will be increasing when having benefit from tax or facing financial deficit. They still consider the external factors and tend to fine with the risk and balancing the trade-off between the risk and the benefit of the source of fun
Pengaruh Pengetahuan Keuangan, Perilaku Keuangan dan Pendapatan Terhadap Keputusan Berinvestasi Mahasiswa Kota Batam
No full textAlong with changing times, especially improvements in the economic sector, Batam students need money as a complementary to meet their daily needs. One way to make money is investing. Students need financial knowledge as a basis for making decisions, applying appropriate financial behavior in managing their finances and adjusting income on the investment products they choose.
This research has many objectives to be analyzed again, one of which is to see whether the results of this research can bring benefits to Batam City students in increasing their awareness of carrying out investment activities. The aim of this research is to find out whether financial knowledge, financial behavior and income influence the investment decisions of Batam students. The sample in this research was Batam students who took the Accounting study program, totaling 105 respondents. The method used to collect data was by form of distributing questionnaires to universities in Batam. The data analysis methods used are descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, hypothesis testing, coefficient of determination and the data is processed with help of statistical tools with SPSS version 26. The results of this study show that financial knowledge hasn’t effect on investment decisions of Batam City students. Financial behavior has a significant influence on investment decisions of Batam City students. Income has a significant influence on investment decisions of Batam City students. Simultaneously financial knowledge, financial behavior and income have a significant influence on investment decisions of Batam City students. The conclusions in this research are that H1 is rejected, H2 is accepted, H3 is accepted, and H4 is accepte
Sistem Informasi Akuntansi Manajemen, Orientasi Pasar dan Kinerja UMKM: Peran Mediasi Kemampuan Inovasi
No full textPerformance is a combination of strategic, administrative and operational management of an organization. To become superior MSMEs, able to compete and be sustainable in the future, it is necessary to master management accounting information systems, understand market orientation and innovation capabilities, which are a must for MSMEs to master. The aim of this research is to determine the influence of management accounting systems, market orientation on performance and innovation capabilities as mediating variables on MSME information actors. A total of 295 MSMEs in the food and beverage sector were studied. Data collection used a questionnaire with purposive sampling technique. The results of this study support the research hypothesis. Management accounting information systems, market orientation, innovation capabilities have a positive effect on performance. Innovation capability can mediate the influence of management accounting information systems on performance, and innovation capability also mediates the influence of market orientation on performance. The theoretical contribution of research is that management accounting information systems can be explained by the theory of the superiority of human resource-based competencies on performance, because management accounting information systems can support organizations in creating competitive advantages. Empirical findings that innovation capabilities can mediate management information systems to performance and innovation capabilities can mediate market orientation to performance
Determinasi Opini Audit Going Concern
Get PDFGoing concern audit opinion is an opinion issued by the auditor to the auditee to determine whether the company can maintain its survival. A going concern audit opinion represents a negative signal for the company’s survival. Therefore, if a company is declared as going concern, it means that the company is declared capable of maintaining its business continuity. The aim of this research is to determine the influence of the pervious year’s audit opinion, auditor reputation, company growth and profitability on going concern audit opinion. The objects in this research are mining companies listed on the Indonesia Stock Exchange in 2016-2022. This type of research is quantitative research in the form of secondary data sourced from each company’s website and through the official IDX website. The sample in this research is mining companies listed on the Indonesia Stock Exchange in 2016-2022. The data collection technique used side purposive, which then obtained a sample of 34 companies. In this research, logistic regression analysis was used to analyze research data. The result of the test showed that the previous year’s audit opinion had a significantly positive effect on going concern audit opinion. The auditor reputation and company growth don’t have a significant effect on going concern audit opinion. Meanwhile, profitability has a significant negative effect on going concern audit opinion
Pengaruh Persepsi Pelaku UMKM, Pemahaman Akuntansi, dan Pengenalan SAK ETAP Terhadap Penerapan SAK ETAP Pada UMKM
No full textTujuan Utama - Menguji pengaruh persepsi Usaha Mikro Kecil dan Menengah (UMKM), pemahaman akuntansi, dan pengenalan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) terhadap penerapan SAK ETAP di lingkungan UMKM. Metode - Metode dalam penelitian ini adalah penelitian terapan dengan eksplanatori dengan tujuan untuk menguji hipotesis yang ada. Temuan - Hasil penelitian ini menunjukkan bahwa pelaku UMKM di Kota Palembang berpengaruh signifikan terhadap penerapan SAK ETAP yang berarti pelaku UMKM di Kota Palembang memahami akuntansi dan mengakui SAK ETAP untuk diterapkan di UMKM. Kemudian hasil uji validitas menunjukkan nilai 0,923 sedangkan data dapat dikatakan reliabel jika > 0,7. Sehingga dapat dikatakan bahwa data hasil uji validitas tersebut reliabel atau signifikan karena melebihi angka standar yaitu 0,7. Teori dan Implikasi Praktis - Teori Entitas dan Teori Perilaku Terencana. Dampak dari penelitian adalah dapat membantu para pelaku UMKM untuk menerapkan SAK ETAP pada UMKM yang didasari dengan pemahaman akuntansi dan mengenali SAK ETAP yang dapat diterapkan pada UMKM. Kebaruan - Kontribusi Potensial terhadap Kebijakan dan Praktik Akuntansi UMKM. Hasil penelitian ini dapat memberikan masukan yang berharga bagi regulator dan pihak-pihak terkait dalam menyusun kebijakan yang lebih efektif dalam mendukung penerapan SAK ETAP pada UMKM
Evaluasi Penyelesaian Temuan Pemeriksaan yang Tidak Dapat Ditindaklanjuti (TPTD) Hasil Pemeriksaan Inspektorat Jenderal
No full textThis study aims to evaluate the implementation of the TPTD settlement process from the Inspectorate General examination results compared to the applicable TPTD guidelines. The study was conducted at the Inspectorate General of the Ministry of Health. This research uses a case study research strategy with a qualitative descriptive data analysis method. The data sources used were obtained from interviews and documentation. The results showed that the implementation of the settlement has followed the applicable TPTD guidelines but it is necessary to update the follow-up guidelines and make technical follow-up instructions for the results of supervision or TPTD special guidelines that explain the operational definition of TPTD criteria regarding benchmarks and document limits from authorized agencies that must be met as TPTD requirements, work steps regarding the TPTD proposal mechanism from the work unit, discussion and determination of TPTD by the Inspectorate General, as well as the format of submitting TPTD proposals along with supporting data that must be completed. Recommendations of audit results that become TPTD due to improper provision of recommendations The Inspectorate General can carry out the development of APIP competence of the Inspectorate General on an ongoing basis. The findings decided by TPTD but seen from the follow-up carried out are not timely or protracted, it is necessary to monitor the follow-up carried out by the Inspectorate General every month and be actively involved in maintaining the time commitment.
Keywords: Findings, follow-up Inspectorate General, TPTD, recommendation
Executive Character and Tax Avoidance With Moderated Covid-19 Pandemic
No full textThis study seeks to prove the influence of Executive Character on Tax Avoidance moderating with the effect of the COVID-19 pandemic. The population in this study is a Manufacturing Company on the Indonesia Stock Exchange from 2017 – 2022. The method used is the Moderating Regression Analysis with a total of 355 observations. This study shows that Executive Character has positive effects on Tax Avoidance, but the COVID-19 pandemic did not moderate the influence of Executive Character and Tax Avoidance. This study considers of COVID-19 pandemic as a factor that moderates the influence of Executive Character and Tax Avoidanc