Journals Faculty of Economics and Business (Univ. Lampung)
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KUALITAS INFORMASI AKUNTANSI SEKTOR INDUSTRI SEBELUM DAN SELAMA PANDEMI COVID-19: STUDI NEGARA-NEGARA ASEAN
Get PDFThe purpose of this paper is to examine the effect of the Covid-19 pandemic on the quality of accounting information in terms of accrual quality and value relevance. This study uses a sample of companies listed on stock exchanges in five ASEAN countries, Indonesia, Malaysia, the Philippines, Singapore, and Thailand, for the period 2009-2020. OLS pooled regression model was estimated with panel data. The results showed that the COVID-19 pandemic impacted earnings quality, but not on value relevance of accounting information quality. Enforcement of accounting and auditing standards can reduce the impact of the COVID-19 pandemic in improving earnings quality. However, investor protection is not adequate to improve the quality of accounting information during the COVID-19 pandemic
PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO, DAN NILAI PERUSAHAAN TERHADAP PERATAAN LABA
Get PDFThis study aimed to examine the effect of Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value toward Income Smoothing in BUMN Companies Listed on Indonesia Stock Exchange. Income Smoothing measured by Index Eckel’s. The Population in this study is BUMN companies listed on the Indonesia Stock Exchange in 2015-2019 Based on the purposive sampling method, the sum of a sample obtained from the population is 16 companies. Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2015-2019. The analytical method for this study uses logistic regression analysis and Mann Whitney test with SPSS 21. Based on the result of the analysis showed Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value are not influence Income Smoothing. 
PENGARUH KEPEMILIKAN ASING, KOMISARIS INDEPENDEN, LEVERAGE DAN KOMITE AUDIT TERHADAP PEMILIHAN AUDITOR PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BEI
Get PDFThis study aimed to test whether the influence of foreign ownership, independent commissioners, leverage and audit committee on auditor selections. Using 44 industrial sector companies as populations listed on the Indonesia Stock Exchange from 2014 to 2017. The research hypothesis was tested using logistic regression. The results of the study concluded that foreign ownership, leverage, and audit committees did not affect the selection of auditors, while independent commissioners had a negative effect on the selection of auditors
Analisis Perubahan Konsumsi E-commerce Di Indonesia Selama Pandemi Covid-19
Get PDFWriting this study aims to determine increased access to e-commerce, increased spending in online shopping on e-commerce sites, and effect variable trust, ease, hedonic motivation, price, promotion, shopping experience, and product quality on consumer behavior in online shopping during pandemic Covid-19. The data used are primary data be in the form of a questionnaire with sampling technique random sampling—Metode of analysis data in this study their descriptive analysis and multiple linear regression. The analysis result shows increasing access to e-commerce sites during pandemic Covid-19 and increasing spending in online shopping through e-commerce sites during pandemic Covid-19. Analysis result of multiple linear regression shows that variable ease, price, promotion, shopping experience, and product quality significantly affect consumer behavior during the pandemic Covid-19. At the same time, trust and hedonic motivation does not have a significant effect. E-commerce continues to develop features to make it easier for consumers and ensure transaction security. That considerable effect on consumer behavior during the pandemic Covid-19 and product quality variable significantly affect consumer behavior during the pandemic Covid-19. Results of the analysis can be concluded that during pandemic Covid-19, there is increasing access to e-commerce sites and increasing spending in online shopping through e-commerce sites
PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, MOTIVASI KERJA DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN
Get PDFLayoffs carried out by construction companies are caused by the weak performance of employees working at the company. Apart from being based on labor issues, layoffs are also influenced by internal problems in construction service companies. Given this phenomenon, it is necessary to conduct research on the performance of construction company employees. In order to improve employee performance, internal control is needed that can reduce the occurrence of actions that are not in accordance with the rules. Where good internal control is shown by an efficient and effective accounting information system, especially in presenting information in accordance with the needs of management and other parties who need it. In addition, employee performance can also decrease, this is due to a decrease in work motivation in employees. Work motivation is also related to the capacity of human resources, so that employee performance must be supported by the capacity of competent human resources to provide optimal benefits
PENGARUH TRANSFER PRICING, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE
Get PDFThe research aims to examine the effect of transfer pricing, leverage, profitability on tax avoidance. the sample in this study was selected using purposive sampling and obtained 140 samples of companies listed on Indonesia Stock Exchange in 2014- 2019 that met the criteria. The result of hypothesis testing with multiple linear regression analysis using the SPSS 23 application show that transfer pricing has not effect on tax avoidance. leverage and profitability has a significant effext with a negative coefficient on tax avoidance.
 
Pengaruh Pelatihan Kerja, Lingkungan Kerja Dan Kompensasi Terhadap Kepuasan Kerja Karyawan Pada Roy Sentoso Collection Yogyakarta
Get PDFThis study aims to determine the effect of job training, work environment, and compensation on employee job satisfaction at Roy Sentoso Collection Yogyakarta. This research uses quantitative methods. The population of this study were employees of the Roy Sentoso Collection Yogyakarta with a total of 50 employees. The sampling technique is saturated sample by taking all samples, namely 50 employees. Collecting data in this study using a questionnaire with a Likert scale. Data analysis using SPSS 23 which consists of data quality test, classic assumption test, hypothesis test, and determination coefficient. The results showed that job training and compensation had a significant positive effect on job satisfaction. While the work environment partially does not have a significant effect on job satisfaction.
Keywords: job training, work environment, compensation, and job satisfaction
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan kerja, lingkungan kerja, dan kompensasi terhadap kepuasan kerja karyawan di Roy Sentoso Collection Yogyakarta. Penelitian ini menggunakan metode kuantitatif. Populasi dari penelitian ini adalah karyawan Roy Sentoso Collection Yogyakarta dengan jumlah 50 karyawan. Teknik pengambilan sampel adalah sampel jenuh dengan mengambil semua sampel yaitu 50 karyawan. Pengumpulan data pada penelitian ini menggunakan kuesioner dengan skala likert. Analisis data menggunakan SPSS 23 yang terdiri dari uji kualitas data, uji asumsi klasik, uji hipotesis, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa pelatihan kerja dan kompensasi berpengaruh signifikan positif terhadap kepuasan kerja. Sedangkan lingkungan kerja secara parsial tidak berpengaruh signifikan terhadap kepuasan kerja.
Kata kunci : pelatihan kerja, lingkungan kerja, kompensasi, dan kepuasan kerj
Ramadan Effect and Volatility Risk by Garch Model: Evidence in Indonesia Stock Market
Get PDFThis study aims to analyze the effect of the Ramadan effect and volatility risk on the Indonesian stock market using the GARCH model. The population in this study are companies listed on the LQ45 index on the Indonesia Stock Exchange during 2019. There are 42 companies used as samples in this study. The research sample was taken using purposive sampling method. This study uses the GARCH model as an analytical tool. The results of this study indicate that there is no Ramadan effect on the LQ45 index, but the volatility in the month of Ramadan affects the volatility in the LQ45 index.
Keywords: Ramadan Effect, Volatility Risk, GARCH Model
Abstrak
Penelitian ini bertujuan untuk menganalisis pengaruh Ramadhan effect dan risiko volatilitas terhadap pasar saham Indonesia dengan menggunakan model GARCH. Populasi dalam penelitian ini adalah perusahaan yang terdaftar pada indeks LQ45 di Bursa Efek Indonesia selama tahun 2019. Terdapat 42 perusahaan yang dijadikan sampel dalam penelitian ini. Sampel penelitian diambil dengan menggunakan metode purposive sampling. Penelitian ini menggunakan model GARCH sebagai alat analisis. Hasil penelitian ini menunjukkan bahwa tidak ada pengaruh Ramadhan terhadap indeks LQ45, namun volatilitas pada bulan Ramadhan berpengaruh terhadap volatilitas pada indeks LQ45.
Kata Kunci: Ramadhan Effect, Risiko Volatilitas, Model GARC
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PENGADILAN DIMASA WABAH COVID-19
Get PDFThis research aims to know the effect of management control system towards organizational performance in Pengadilan Negeri Tanjung Karang class IA during covid-19. This research is a quantitative study using a survey method with data collection techniques using a questionnaire which is measured by using the SPSS version 26 program. The population in this study were all employees of Pengadilan Negeri Tanjung Karang class IA, sampling using saturated sampling techniques namely all employees of Pengadilan Negeri Tanjung Karang class IA so that a total sample of 100 was obtained. The data analysis technique used the correlation test. The results of this study indicate that the management control system has a positive and significant effect on organizational performance during the Covid-19. With a determination coefficient of 0.728, the influence of management control system towards the performance of Pengadilan Negeri Tanjung Karang class IA during the Covid-19 was 72.8%, while the remaining 27.2% was influenced by other factors not examined in this study
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020
Get PDFThis study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.