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Rasio Keuangan dan Harga Saham Perusahaan di Bursa Efek Indonesia
Get PDFThe purpose of this study is to obtain empirical evidence regarding the effect of financial ratios on stock prices. The ratios used are DER, CR, PER, ROA and NPM. The population of this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2021-2022. Purposive sampling is used in the research sampling technique. Multiple linear regression analysis with the SPSS 25 program was used as an analytical technique. Based on an analysis of 284 company years, this study concludes that DER, PER and ROA have a positive effect on stock prices. CR has a negative effect on stock prices and NPM has proven to have no effect on stock prices. The results of this study indicate that an increase in DER, PER and ROA is in line with an increase in stock prices. Conversely, each increase (decrease) in CR causes a decrease (increase) in the share price
Pengaruh Struktur Modal,Kebijakan Hutang,Ukuran Perusahaan dan Kesempatan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Minyak dan Gas Bumi
Get PDFThe purpose of this research is to provide a determination regarding the influence exerted by the indicators of Capital Structure, Debt Policy, Company Size, and Investment Opportunities on the value of oil and gas companies. This study applies a descriptive quantitative method. The Indonesia Stock Exchange and Idn Financial are the sources of applied data, and also use Eviews 12 analysis as the analysis process. By using 10 company observations that were used as samples. So the conclusion from the result of testing the hypothesis simultaneously found the firm value that receives influence from Capital Structure, Debt Policy, Company Size, and Investment Opportunities. However, the results of the hypothesis test illustrate that Capital Structure and Investment Opportunities have a positive and significant influence on firm value, on firm value, but in fact the Debt Policy and Company Size are the opposite
Pengaruh Etika Profesi, Pengalaman Auditor dan Independensi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik di Kota Medan
Get PDFThis study aims to determine the effect of professional ethics, auditor experience and independence on auditor performance at the Public Accounting Firm in Medan City. In this study the authors used an associative approach, the data source used was primary data. The data collection technique used was by distributing questionnaires to 173 auditors working at the Public Accounting Firm in Medan City. The sampling technique used is saturated sampling. The data analysis technique used to test the hypothesis in this study is Multiple Linear Regression Analysis using Statistical Package for the Social Sciences (SPSS) version 25. The results of this study indicate that 1) Professional Ethics has a positive and significant effect on Auditor Performance, 2) Experience The auditor has no significant effect on the performance of the auditor, 3) Independence has a significant effect on the performance of the auditor, 4) Independence has a positive and significant effect on the performance of the auditor and professional ethics, experience of the auditor and independence simultaneously and has a significant effect on the performance of the auditor
Pengaruh Kepemilikan Manajerial, Kinerja Keuangan, dan Kualitas Audit terhadap Kecurangan Laporan Keuangan
Get PDFFraudulent financial reporting can be detrimental to various parties. Therefore, it is essential to identify the factors that can cause fraudulent financial reporting to prevent its occurrence. This study aims to investigate and evaluate how managerial ownership, financial performance, and audit quality affect fraudulent financial reporting. This research used secondary data from company financial and annual reports. Sample used in this study were companies in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) between 2019 and 2021. Multiple linear regression analysis and purposive sampling method with 134 samples covering the 2019–2021 period was employed in this research. This study shows that financial performance proxied by leverage and profitability ratio, managerial ownership, and audit quality does not affect fraudulent financial reporting, while financial performance proxied by the liquidity ratios has negative affect towards fraudulent financial reportin
Analisis Pengetahuan Investasi, Return, dan Risiko Terhadap Minat Berinvestasi Online di Aplikasi Bibit
Get PDFThis study will evaluate and assess investment knowledge, as well as returns and risks to an interest in investing online in BIBIT applications. The goal of this research is to measure and analyze investment knowledge. The amount of interest one has in making investments is serving as the dependent variable for this investigation. Because of the more rigorous and planned approach that this research method takes to the collection and analysis of numerical data, it can be classified as a type of quantitative research. For both the collecting and the analysis of data, this study relied on primary sources. Whereas the primary data is made up of information that was acquired through the direct and online distribution of questionnaires using a Google form, the secondary data is made up of information that was gathered through other means. The survey was completed by one hundred individuals, and the researchers collected a total of fifty samples from those individuals. The sample determination technique used a purposive sampling technique. The young people who take part in seed applications are the ones who are targeted and targeted for this activity. According to the data, having knowledge in investing led to an increase in the level of investment interest displayed in BIBIT applications. Increased investing activity is typically encouraged when a higher rate of return is offered. In a similar vein, there is a connection between the risk of an investment and the interest in that investment
Pengaruh Kompleksitas Perusahaan, Leverage, & Kompensasi Terhadap Fee Audit Pada Perusahaan BUMN 2017-2021
Get PDFAudit Fees are a reward the auditor receives from the client entity in connection with providing audit services. Public accountants are very important in balancing information asymmetry and conflict of interest. Payment of this audit fee is based on a contract between the company and a public accounting firm based on an engagement letter. With this audit fee, the auditor must fulfill his duties and responsibilities. The research problem formulation is whether there is a simultaneous and partial effect of company complexity, leverage, and compensation on audit fees. The primary objective of this study was to examine the impact of company complexity, leverage, and compensation on audit fees within state-owned companies that are listed on the Indonesia Stock Exchange during the period spanning from 2017 to 2021. The present study employs a quantitative research methodology. The population under investigation in this study comprises state-owned companies that were listed on the Indonesia Stock Exchange during the period of 2017-2021. A total of 13 companies were selected as research samples. The employed methodology utilizes panel data regression as the primary analytical technique. The employed data analysis techniques encompass the descriptive statistical test, classic assumption test, panel data regression model testing, and hypothesis testing. The findings of this study suggest that there is a simultaneous impact of company complexity, leverage, and compensation on audit fees. The presence of partial functions is associated with a detrimental impact of company complexity on audit fees. The utilization of leverage and the provision of compensation positively impact the determination of audit fees. It is anticipated that future researchers will possess the capacity to broaden the scope of their research objectives and incorporate additional variables beyond those initially considered. It is anticipated that corporations will furnish comprehensive information regarding the audit fe
Potensi Retribusi Parkir Terhadap Pendapatan Asli Daerah Kota Medan, Sebelum dan Sesudah Penerapan E-Parkir
Get PDFPenerimaan retribusi parkir di kota Medan mengalami penurunan. Ini terjadi dimungkinkan karena adanya praktek parkir ilegal yang kian marak di kota Medan. Untuk meningkatkan Pendapatan Asli Daerah Pemerintah kota Medan melalui Walikota Medan saat ini sedang melakukan program E-Parking di 22 titik parkir di kota Medan. Penelitian ini bertujuan untuk mengetahui pertumbuhan, efektifitas, efisiensi dan kontribusi penerimaan retribusi parkir di kota Medan dari tahun 2019 sampai dengan tahun 2022, serta melakukan komparasi penerimaan retribusi parkir sebelum dan sesudah diterapkan E-Parkir di kota Medan. Metode yang digunakan adalah deskriptif kuantitatif, dengan melakukan uji efektivitas, efisiensi dan kontribusi penerimaan retribusi parkir terhadap PAD kota Medan. Selanjutnya juga melakukan analisis komparasi penerimaan retribusi parkir sebelum dan sesudah diterapkan E-Parkir di kota Medan. Pertumbuhan realisasi retribusi parkir di kota Medan tahun 2020 mengalami penurunan, namun taun 2021 dan 2022 mengalami peningkatan sebesar 4,99% tahun 2021 dan 49,10% tahun 2022. Jika dilihat dari uji efektifitas, retribusi parkir dari tahun 2019-2022 dengan kriteria tidak efektif karena nilainya masih di bawah 60%. Tidak efektifnya penerimaan retribusi parkir di tahun 2019 sampai tahun 2021 dikarenakan banyaknya juru parkir liar dan kurangnya pegawai Unit Pelaksana Teknis Dinas Perparkiran Dinas Perhubungan kota Medan, sebagai pengawas pengelolaan perparkiran di lapangan, sehingga potensi retribusi parkir tidak dikelola secara maksimal. Kontribusi Retribusi Parkir Terhadap PAD Kota Medan Tahun 2019-2022 masih di bawah 1%, oleh karena itu perlu dilakukan peningkatan penerimaan retribusi parkir yaitu dengan penerapan e-parkir di kota Medan. Penerapan e-Parkir di kota Medan dimulai sejak Oktober 2021. Untuk melihat komparasi Penerapan Sebelum dan Sesudah E-Parkir dengan melihat perbandingan penerimaan retribusi parkir sebelum dan sesudah adanya penerapan e-parkir. Realisasi penerimaan retribusi parkir tahun 2021 dan 2022 mengalami peningkatan dibandingkan tahun sebelumnya. Ini disebabkan telah diberlakukannya e-parkir di kota Medan
Pengaruh Ideologi Etik dan Kecerdasan Spiritual Terhadap Hubungan Antara Partisipasi dan Senjangan Anggaran
Get PDFPenelitian ini menggunakan faktor individu, ideologi etis (deontologi dan teleologi), sebagai faktor kontingensi untuk menguji pengaruhnya terhadap hubungan antara partisipasi dan kelonggaran anggaran. Tujuan dari penelitian ini adalah untuk mengkaji pengaruh partisipasi terhadap kelonggaran anggaran, pengaruh perbedaan ideologi etis manajer terhadap partisipasi hubungan kelonggaran anggaran, dan interaksi antara partisipasi dan kelonggaran anggaran melalui dua variabel yaitu ideologi etis dan kecerdasan spiritual. Hasil penelitian ini menunjukkan bahwa partisipasi dan kelonggaran anggaran terkait secara negatif dan signifikan, dan bahwa ideologi etis manajer yang berbeda memengaruhi partisipasi-hubungan kelonggaran anggaran. Ideologi etika deontologi secara negatif dan signifikan mempengaruhi kelonggaran anggaran, sementara ideologi etika teleologi secara positif mempengaruhi kelonggaran anggaran. Hasil dari variabel kecerdasan spiritual menunjukkan hubungan yang signifikan dengan kelonggaran anggaran, itu berarti bahwa kecerdasan spiritual manajer yang lebih tinggi, kelonggaran anggaran yang lebih rendah akan terjadi. Hasil penelitian ini juga menunjukkan bahwa semua variabel interaksi ca melemahkan terjadinya kelonggaran anggaran
Faktor Teknologi, Organisasi, dan Lingkungan pada Penerapan Akuntansi Digital serta Dampaknya Terhadap Kinerja UMKM
Get PDFTechnological advances and intense business competition require MSME actors to be able to take advantage of technology in managing their business, one of which is by applying digital accounting. The factors that will be analyzed in this study use the Technology-Organization-Environment (TOE) Framework. The study was conducted on MSME actors in Tegal City with a sampling technique in the form of purposive sampling. The research was obtained in the form of primary data with a collection technique through a questionnaire with a total of 96 MSME actors as respondents. The data that has been collected was analyzed using WarpPLS 7.0. The results show that relative advantage, compatibility, owner commitment, competitive pressure, and government support have a significant effect on the application of digital accounting, and the application of digital accounting has a significant effect on the performance of MSMEs. Meanwhile, organizational readiness has no significant effect on the application of digital accounting. The results of this study are expected to be used by the government as consideration for policy-making related to the development of a digital financial ecosystem for MSMEs in the City and Regency of Tegal
Determinansi Kinerja Keuangan Pemerintah Daerah
Get PDFThis study aimed to determine the effect of capital expenditure and accrual directors on financial performance in Aceh local government. The research method used is a quantitative approach using secondary data. The data analysis method used in this research is multiple linear regression. The population in this study were all districts/cities in Aceh Province, totalling 23 City Districts, with the observation year taken being 2017-2019. From 23 samples with three years of observation, 69 observations were obtained. The results showed that capital expenditure affects the financial performance of local governments. However indicates that local governments make capital expenditures appropriately and effectively, so this can improve the financial performance of local governments. Accrual directors affect the financial performance of local governments. However, by using an accrual accounting system, directors can better evaluate the financial performance of local governments