eJournal Unika Atma Jaya (Universitas Katolik Indonesia)
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PENGARUH LIQUIDITY, FIRM SIZE, FINANCIAL CONDITION, DAN VARIABEL LAIN TERHADAP AUDIT REPORT LAG
No full textThe purpose of this research to obtain empirical evidencere related to the influence of Profitability, Liquidity, Firm Size, Size of Public Accounting Firm, Audit Committee Gender, and Financial Condition on Audit Report Lag. The population in this research is companies in the consumer cyclical and consumer non-cyclical sectors listed in Indonesia Stock Exchange (IDX) from 2020-2022. The data source in this research was obtained from Indonesia Stock Exchange (IDX). The sample selection method used purposive sampling with multiple regression analysis techniques, resulting in 179 companies that met all the research criteria, with a total of 537 data used in this research. The research results indicate that Profitability, Size of Public Accounting Firm, and Financial Condition have a negative influence on Audit Report Lag. However, Liquidiy, Firm Size, and Audit Committee Gender do not have an influence on Audit Report Lag
THE INFLUENCE OF PROFITABILITY, SOLVENCY, AND STOCK RETURNS ON THE ACCEPTANCE OF GOING CONCERN AUDIT OPINION
No full textThe purpose of this study is to analyze the effect of profitability, leverage, and stock returns on going concern audit opinion. In this study, nominal scale computations on going concern audit opinion serve as the dependent variable. Profitability, leverage, and stock return are the independent variables in this study. The variables for profitability, leverage, and stock return are determined using a ratio scale, while the variables for going concern audit opinion are determined using a nominal scale. The population used is all of the mining sector companies that are listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The number of samples in this study were 10 companies using a purposive sampling method so that 30 samples were obtained. This study used the logistic regression method using SPSS26 application. The result showed that profitability had a negative effect on going concern audit opinion, while leverage and stock return had no effect on going concern audit opinio
THE ANALYSIS OF THE EFFECT OF NET PROFIT MARGIN, DEBT TO EQUITY RATIO AND EARNINGS PER SHARE ON STOCK PRICES
No full textThis research aims to determine the influence of NPM, DER, and EPS on share prices of manufacturing companies in the food and beverage sector partially and simultaneously. This research was conducted on 8 companies from 2016 to 2020. The method used was the purposive sampling method. The research findings partially show that NPM, DER, and EPS have a positive and significant effect on stock prices, while simultaneously show that NPM, DER, and EPS have a positive and significant effect simultaneously or together on stock prices. The coefficient of determination value is 65.3%, while the remaining 34.7% is explained by other variables not studied such as interest rates, ROA, ROE or inflation. The difference in this research lies in the research object, research time, measurements. instruments, literature used, theories used and research results. This research is expected to be able to provide benefits in the financial sector of a company and assess profit margins, debt to equity ratios, earnings per share and share prices
THE ROLE OF CAPITAL MARKETS IN THE INDONESIAN ECONOMY IN THE ERA OF INDUSTRIAL 4.0 POST COVID-19 PANDEMIC
No full textThe Indonesian capital market, as an integral component of the country's financial system, has undergone significant changes due to two main factors: the COVID-19 pandemic and the transition to the Industry 4.0 era. The impact of the pandemic includes high volatility, a decline in asset values, and economic uncertainty, prompting the capital market to accelerate the adoption of technology to maintain operations. On the other hand, the transition to Industry 4.0 highlights the role of financial technology, artificial intelligence, and blockchain. This research aims to detail the impact of structural and technological changes on the Indonesian capital market post-pandemic. The qualitative research method involves stakeholders such as regulators, financial practitioners, and investors. The results show a shift in investor behavior, increased trading volume, and efficiency through AI and blockchain technology. Within the framework of literature, the research applies the Finance for Economic Growth Theory, Innovation and Technology Adoption Theory, Fintech Sector Growth Theory, Risk Management and Economic Resilience Theory, Financial Inclusion and Digital Literacy Theory, and Planned Behavior Theory. These theories help analyze the structural and technological impacts of the capital market in supporting economic growth. Despite regulatory and cybersecurity challenges, future opportunities in the capital market appear through government stimulus policies and global investor participation. Sustainable investment and fintech innovation take center stage, supporting economic growth with a positive impact on the environment. This research contributes to the literature on the transformation of the capital market in the digital era and provides practical insights for stakeholders. Recommendations involve strengthening regulations, cybersecurity, investor education, technology research, and empowering the fintech ecosystem to sustain the growth of the Indonesian capital market amid new dynamics
THE IMPACT OF SUSTAINABILITY REPORT DISCLOSURE AND INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE
No full textThis study aims to determine the effect of disclosure of sustainability reports and intellectual capital on the performance of companies listed on the Indonesia Stock Exchange for the period 2014 - 2019. The sample criteria used purposive sampling with 137 manufacturing and material processing industrial companies used as research observations. Data obtained from secondary data in the form of financial reports and company sustainability reports for the period 2014 - 2019. This study uses multiple regression analysis using the Eviews 9 software. The results of this study indicate that the sustainability report disclosure has no effect on company performance, while Intellectual Capital has a positive effect. on Company Performance
THE EFFECT OF ENVIROMENTAL PERFORMANCE, FINANCIAL PERFOMANCE AND FIRM SIZE ON FIRM VALUE
No full textFirmvalue is a form of maximum corporate goals through increasing the prosperity of investors. The company value is seen from the price of the stock where the higher the value of the stock, the higher the value of the firm. The company value is also known as one of factor for investors in making investments. Therefore, company management must pay attention to the company's value.This research aims to examine the influence of environmental performance and financial performance on firm value. The population in this study is consumer non-cyclicals companies listed on the Indonesia Stock Exchange from 2018 to 2022. Environmental performance is measured by the PROPER rating and financial performance is measured by ROA and DAR. Firm Size is measured by SIZE. The data obtained are secondary data using purposive sampling method, with a total of 110 observations. This research uses SPSS 25 program with multiple regression statistical analysis model. The results show that environmental performance has no effect on firm value. ROA and DAR have a positive effect on firm value. Firm size has nno effect on firm value
FUNDAMENTAL AND TECHNICAL FACTOR ANALYSIS ON STOCK PRICES
No full textThis study aims to determine how the Analysis of Fundamental (Debt to Equity Ratio and Earning Per Share) and Technical (Inflation and Interest Rates) Factors on Stock Prices. The population in this study were all Property and Real Estate Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022 with a total of 84 companies. The sample taken was 25 companies with the sampling method used was purposive sampling. This study uses secondary data obtained from financial reports and data published by the Indonesia Stock Exchange and Bank Indonesia which are analyzed by descriptive methods and multiple linear regression tested with classical assumptions, Goodness of Fit Test Model Test (Coefficient of Determination), T-Test, and F-Test. This research uses quantitative methods to collect data. The results showed: Debt to Equity Ratio has a positive effect on stock prices, Earning Per Share has a positive effect on stock prices, Inflation has no negative effect on stock prices, and Interest rates have no positive effect on stock prices
THE EFFECT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE WITH MANAGERIAL OWNERSHIP AS MODERATING VARIABLE IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD 2018-2022
No full textThis research aims to determine the effect of intellectual capital on financial performance with managerial ownership as a moderating variable in banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Data were collected using a purposive sampling method with a total of 210 samples from 42 companies. Data analysis using panel data regression (balanced panel) using the STATA 17.0 program. The research results show that intellectual capital has a positive and significant effect on the company's financial performance. In addition, managerial ownership has a positive but not significant effect in moderating the influence of intellectual capital on the company's financial performance
ACCOUNTING, ARTIFICIAL INTELLIGENCE (AI), ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG): AN INTEGRATIVE VIEWPOINT
No full textArtificial intelligence (AI) is present in every facet of contemporary life, and concerns about sustainability are receiving more attention across the board in human endeavors. Nowadays, large firms are expected to report on their operations, expose them, and account for their environmental and social footprint. This is accomplished through various frameworks, measurements, and environmental, social, and governance standards, or ESG (environment, social governance), gradually replacing the more traditional term CSR (corporate social responsibility). Accountants should use Artificial Intelligence (AI) techniques to assess and validate an organization's sustainability and net-zero commitment claims. In this manner, accountants may guarantee AI technology's moral and efficient integration into accounting procedures by validating an organization's ESG metrics and enacting change from the inside. The methodology adopted for this study includes qualitative data collection, which primarily revolved around interviews using purposive sampling. Professionals must effectively utilize AI's potential in sustainable accounting. For future research, it is crucial to develop an entire framework based on the principles described here, based on various sources that describe the integration between accounting, AI, and ESG
PENGARUH TAX PLANNING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI
No full textThis research aims to examine the effects of corporate tax planning and carbon emission disclosure on firm value, with an independent board of commissioners as a moderating variable. Firm value is measured using Tobins Q and corporate tax planning using ETR. Data were collected using purposive sampling from non- cyclical and cyclical sector companies during the period 2021-2022, resulting in a total of 231 samples. The findings reveal that corporate tax planning has a positive impact on firm value. However, carbon emission disclosure and independent board of commissioners do not influence firm value. In relation to moderation, it was found that independent board of commissioners does not strengthen the positive relationship between corporate tax planning and firm value. In contrast, independent board of commissioners enhances the positive relationship between carbon emission disclosure and firm value. These findings provide insights into how corporate tax planning and carbon emission disclosure practices can affect firm value, with the role of independent board of commissioners in moderating these relationships. The implications of this research can assist companies in optimizing their tax planning strategies and improving carbon emission disclosures, taking into account the role of independent commissioner of the company