ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE EFFECT OF FREE CASH FLOW, DEBT POLICY AND PROFITABILITY ON DIVIDEND POLICY
Get PDFThe purpose of this research is to find the effects of free cash flow, leverage, and profitability on dividend policy. This research uses a sample of 18 LQ 45 companies registered in BEI 2019-2020. The method used is purposive sampling. Hypothesis testing in this research uses multiple linear regression analysis. The result of this research shows free cash flow significantly affects the dividend policy. While leverage and profitability have no effect on dividend policy
PENGARUH ORIENTASI PASAR TERHADAP KINERJA PEMASARAN MASKAPAI PENERBANGAN AIR ASIA (Tujuan Penerbangan Kuala Lumpur Malaysia)
Get PDFAir Asia flights are one of the Low-Cost Carrier (LCC) airlines in Indonesia which are currently in high demand by passengers. The purpose of this research is to find out how the influence of market orientation for flight performance. Air Asia's flight population in this study is a student Air Asia user with flight routes from Jakarta to Kuala lumpur Malaysia. In this analysis the sample is done that is to 90 respondents. The technique of taking samples uses how to determine size using the Slovin formula. the method used is quantitative. The type of data used is primary data using the method of collecting data in the form of a questionnaire. The analytical tool used is simple linear regression.
The results of this study are: market orientation positive effect on marketing performance, seen from the results of t count 16.854> t table <3.520, meaning market orientation has an effect on increasing marketing performance. Market orientation has a positive and significant influence on improving marketing performance
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PERTUMBUHAN LABA
Get PDFThe purpose of this research is to see the effect of capital structure, company size, and sales growth on profit growth. This study was conducted on health and care sector companies listed on Bursa Malaysia from 2017-2020. The research method in this study used the classical assumption of normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Multiple regression analysis is used to process sample data, with sampling using the purposive sampling method. The results showed that the data used were normally distributed and no symptoms of multicollinearity, autocorrelation, or heteroscedasticity. Sales growth has a significant effect on profit growth, while the capital structure and company size have no significant impact on profit growth. Simultaneously capital structure, company size, and sales growth have a significant effect on profit growth
THE EFFECT OF WORKPLACE SPIRITUALITY ON AUDIT QUALITY WITH JOB SATISFACTION, AND ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE
Get PDFThis study aims to analyze the effect of workplace spirituality on audit quality with job satisfaction and organizational commitment as mediation. The sampling technique used purposive sampling using non-experimental primary data (questionnaire). This study uses a multivariate analysis tool with 2 methods, namely the first generation technique and the second generation technique. The results showed that (1) workplace spirituality had a positive and significant effect on audit quality through job satisfaction, (2) workplace spirituality had a positive and significant effect on audit quality through organizational commitment not prove
PERFORMANCE OF ZAKAT INSTITUTIONS: MODIFICATION OF THE IZN (SURVEY AT NATIONAL BOARD OF ZAKAT AND LAZIS IN KEBUMEN REGENCY)
Get PDFNowadays, the growth of the Zakat Management Organization (OPZ) in Indonesia can be said as a positive indication. However, the utilization of collected ZIS funds has not been optimal and is still far from its potential. This is related to the performance of zakat institutions which are supported by all elements; a society in the aggregation and its institution. That is why the measuring instrument is needed to make the performance of zakat can be more optimal. This study aims to analyze the performance of zakat institutions in Kebumen District in purpose describe perform of the zakat institution. This study used primary data from interviewing the leaders and questionnaires with 200 respondents at BAZNAS and LAZISMU, Kebumen district. The three variables used in this study are a database of institutions, institutional, and impact of zakat on the community of mustahik. The method is a method of measuring performance by using a modified measurement of the National Zakat Index (IZN). The results of this study indicated that BAZNAS in Kebumen district has a performance index value in the good category, and LAZISMU in Kebumen district has a good performance index value. These results is affected by the differential of institutional variable values between BAZNAS and LAZISMU
ANALISYS OF SHARIA PRINCIPLE ADHERENCE WITH BALANCE SCORECARD METHOD IN WANOJA HIJAB SHARIA BUSINESS
Get PDFThis research is based on the phenomenon of sharia business development in Indonesia which is still not in accordance with sharia principles, whereas on the one hand Indonesia is a country whose population is Muslim. The purpose of this study is to describe the general work of shariah run by Wanoja Hijab and analyze the relationship of Sharia Compliance Principles implementation in sharia business Wanoja Hijab calculated using Balanced Scorecard (BSC) method. The method used in this research is descriptive quantitative. Data collection using questionnaires, interviews and documentation, while data analysis techniques using Balance Scorecard analyzed in Key Perfomance Index. The company that is the subject of this research is Wanoja Hijab located in Bandung City. The number of samples in this study are 42 respondents consisting of 1 company's pipeline, 7 employees and 34 customers of Wanoja Hijab. The results show that the Hijab business is a business based on syirkah or a kind of limited liability company in sharia version. All products purchased are hijab, which is clothing for adult muslimah. Wanoja Hijab serves to promote sharia principles in the overall business process, including in employing its employees. The calculation result shows that the achievement of Sharia Compliance Principle (SPA) in sharia business Wanoja Hijab calculated using Balanced Scorecard (BSC) method reached 94.35%. The highest growth rate is achieved by the Internal Proccess dimension with a percentage of 100%, while the percentage rate owned by the learning and development dimension of employees with a percentage of only 88.2%
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY
No full textPenelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh leverage, profitabilitas, ukuran perusahaan, kompleksitas operasi perusahaan, dan reputasi auditor terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Terpilih sebanyak 18 perusahaan sebagai sampel dengan metode purposive sampling. Data dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan reputasi auditor berpengaruh negatif terhadap audit delay, sedangkan leverage, ukuran perusahaan, dan kompleksitas operasi perusahaan tidak berpengaruh terhadap audit delay. Penelitian ini melakukan pengembangan pada metode yang digunakan dalam penelitian sebelumnya, yaitu menambah klasifikasi dalam pengukuran reputasi auditor dengan memberikan angka 0 untuk KAP lokal, angka 1 untuk KAP lokal yang berafiliasi dengan KAP asing Non Big Four, dan angka 2 untuk KAP Big Four.
Kata Kunci: Leverage, Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi Auditor, Audit Delay
IMPACT OF FINANCIAL RATIOS ON THE SHARE PRICE OF A CONSUMER GOODS INDUSTRY COMPANY
Get PDFIt is essential that investors have proper financial knowledge for each of their business decisions. One of the ways is to achieve it is to conduct a fundamental analysis related to the financial ratios, which can have an effect on the share price. The purpose of the particular research is to analyse earnings per share (EPS), price to earnings ratio (PER), price to book value (PBV), debt to equity ratio (DER), return to equity (ROE) and their effects on the price of the stock. The particular research is conducted on a consumer goods industry company enlisted in IDX between 2018 and 2020. The test of research hypothesis is conducted utilising multiple linear regression. The outcome of research is that EPS and PBV play a significant role in the share price, whereas PER, DER, ROE are the other way around
ANALYSIS OF BUSINESS FEASIBILITY OF BIOFLOC METHOD FISH CULTIVATION UNIT AT MUAMALAT NAHDLATUL ULAMA SYARIAH COOPERATIVE KASOMALANG SUBANG
Get PDFBefore starting a business, an analysis is needed to determine the feasibility of the business. business feasibility serves to find out whether the business to be run can provide benefits in the future. One of the most important business feasibility analysis is financial analysis. The biofloc business plan to be carried out by the sharia cooperative Muamalat Nadhlatul Ulama needs further financial analysis so that it does not cause losses later. Therefore the purpose of this study is to determine the financial feasibility analysis of the biofloc business plan
In this study using the uni analysis of Sharia Cooperatives Muamalat Nadhlatul Ulama, Kasomalang, Subang. Sources of data in this study are primary data and secondary data obtained from interviews, cooperative financial reports, and literature. As well as in this study analyzing financial feasibility using financial ratios such as net profit, profit rate, benefit cost ratio, and payback period. The findings of this study indicate that the biofloc business plan to be carried out by the cooperative is feasible because it can provide a fairly decent profit and
return on investment