JRAB: Jurnal Riset Akuntansi & Bisnis
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Pengaruh Rasio Profitabilitas Likuiditas Dan Aktivitas Terhadap Nilai Perusahaan
Full text linkThe development of a company cannot be separated from the role of financial reports. Financial reports are not only limited to testing tools, but can also be a basis for decision making. This research aims to determine the influence of profitability, liquidity and activity ratios on company value at PT. Japfa Comfeed Indonesia Tbk. This type of research uses Quantitative research; Secondary Data sampling technique; data collection techniques using documentation methods; The data analysis technique used in the research uses the analysis tools of the Statistical Package For Social Science (SPSS26) program. Based on partial research results, it was found that the Profitability Ratio which was proxied by Return On Assets (ROA) and the Activity Ratio which was proxied by Total Asset Turnover (TATO) had a significant effect on company value while the Liquidity Ratio which was proxied by the Current Ratio (CR) had no significant effect. significant to company value. Based on the F test, it can be concluded that simultaneously Return On Assets (ROA), Current Ratio (CR) and Total Asset Turnover (TATO) have a significant effect on company value.
Pengaruh Likuiditas, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan
Full text linkThe problem of this study is the occurrence of a significant decrease and increase in the current ratio, and return on assets can affect the value of the company, the increase in company size is not accompanied by an increase in company value. The purpose of this study is to: (1) determine and analyze the effect of liquidity, profitability, and company size on company value and to determine and analyze the effect of liquidity as measured by the current ratio, profitability as measured by return on assets, and company size as measured by the natural logarithm on company value as measured by price to book value. This study uses a descriptive statistical research type. The population in the study was PT. Perkebunan Nusantara IV Medan and a sample of 5 years of observation. Based on the results of the study, it showed that liquidity had a negative but insignificant effect on company value, profitability did not have a significant effect on company value, and company size had a significant effect on company value. Based on the results, simultaneously, liquidity, profitability and company size did not have a significant effect on company value
Faktor-Faktor yang Mempengaruhi Kualitas Kerja Audit Internal: Komitmen Profesional, Time Budget Pressure, dan Budaya Organisasi
Full text linkPrevious research or relevant research has a very important role in research or scientific articles. Relevant research is used to strengthen the theory and explain the relationship and influence between variables. In this article, a review is conducted related to the factors that affect the quality of internal audit performance, professional commitment, time budget pressure, and organizational culture based on a literature study of internal audit reviews. The purpose of writing this article is to develop hypotheses between variables that will be used in future research. The results of the literature review in this article are: 1) Professional commitment affects the quality of internal audit work, 2) Time budget pressure affects the quality of internal audit work, and 3) Organizational culture affects the quality of internal audit work
Kesiapan Auditor Dalam Adopsi Penggunaan Teknologi Kecerdasan Buatan Terhadap Profesi Akuntansi
Full text linkThis article provides an in-depth correlational study on the level of readiness of accounting personnel and the adoption of artificial intelligence technology usage in their respective fields. The quantitative results of this study aim to examine whether the level of readiness and adoption have a positive correlation across various technologies involving the use of artificial intelligence. A descriptive research design was employed with a total of 50 accounting personnel selected through purposive sampling from chosen public and private universities as well as local government units in Cavite. The collected data were analyzed using frequency counts, percentages, weighted mean, standard deviation, and Spearman's Rho method, while maintaining strict confidentiality. The findings revealed that participants were moderately ready to use AI software applications, slightly ready to use Cloud technology, and fairly ready to use Blockchain technology. It was also disclosed that participants were moderately adaptive to using AI software applications, slightly adaptive to using Cloud technology, and moderately adaptive to using Blockchain technology in their accounting profession. Furthermore, it was revealed that there is a positive correlation between the level of readiness and adoption in the use of all AI technologies
Tantangan Dan Peluang Dalam Penelitian Anti-Money Laundering Dengan Pendekatan Bibliometric Approach
Full text linkThis study aims to provide research opportunities for further research related to anti-money laundering actions. This research uses a bibliometric approach. After going through a purposive sampling selection process, 113 journals or articles were sampled for journals or articles. Data sources are from journals and articles published in Science Direct, Emerald Insight and Google Scholar. The search results show that Emerald Insight is the source of the most reviews or articles. The type of research that is often done is qualitative research with a literature review approach. 2019 was the year that gave the most reviews or articles. The United Kingdom (UK) is the subject country that performs this research the most. The Journal of Money Laundering Control is the most widely published. The Financial Action Task Force (FATF) is an area frequently covered in research. Journals are the most widely used source of data. Governmental and international regulations are urgently needed to enforce cases of money laundering and terrorist financing. Technology as a means of detection and prevention as well as the concept of AML is often used as a research object. This research provides knowledge and potential for future research
Analisis Efektivitas Pajak Kendaraan Bermotor Dan Bea Balik Nama Terhadap Pendapatan Asli Daerah
Full text linkThe sources of research data are primary data in the form of interviews and secondary data in the form of data on realization of PKB-BBNKB receipts obtained from UPT. North Medan Samsat. The decrease in revenue from the realization of motor vehicle taxes and transfer fees for motorized vehicles from 2018 to 2019 was due to taxpayers who still had not paid taxes owed and did not pay administrative witnesses that were imposed as well as decreased public purchasing power for new vehicles due to an increase in tariffs. as well as the lack of public awareness in the payment of BBN-KB for used vehicles. Based on the calculation results of the analysis of the effectiveness and contribution of the transfer of title to motorized vehicles, it can be concluded that the effectiveness of motor vehicle tax revenues and the transfer of title of motor vehicles in 2017 and 2021 has been effective
Analisis Liabilitas dan Ekuitas terhadap Laba pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia
Full text linkPrimary consumer goods sector companies play an important role in the economy because they mainly fulfill basic human needs to improve the quality of life. This research is motivated by the decline in profits in several companies in the sector in recent years which has become a concern for researchers. Data analysis uses multiple regression analysis through a quantitative descriptive approach. The company sample consists of primary consumer sector companies listed on the IDX in 2020-2022. The observed variables include total liabilities, equity, and profits of related companies. Hypothesis testing is carried out to determine the effect of the independent variable on the dependent variable. The results show that liabilities and equity simultaneously have a significant positive effect on company profits. However, partially, one of the research variables, namely equity, does not meet the significance requirements so that it can be interpreted that there is no influence between equity on profit growth. This indicates that between liabilities and equity that have a significant influence on profit growth are liabilities. Therefore, it is necessary to add other factors to get a higher coefficient of determination
Analisis Biaya Pemupukan Tanaman Belum Menghasilkan Kelapa Sawit (Elaeis Guineensis Jacq) Di Kebun Ibunda PT Putri Hijau
Full text linkThe fertilization cost component is a high cost component, it can reach 40-60% of the total plant maintenance costs as a whole or around 24% of the total production costs. This research aims to determine the amount and composition of fertilization costs for immature oil palm plants in PT Putri Hijau's, Ibunda plantation and to determine the fertilization costs per hectare and fertilization costs. The research sample of Immature Plants was in Afdeling II with a population of 68,871 trees, with a Stand per Hectare (SPH) or planting density of 131 trees/ ha for the 2019 planting year. The research method is a descriptive method. The collected data is then analyzed, then described systematically so that it is easy to understand. From the research results From the results of the study, it was concluded that the cost of fertilizing oil palm TBM in the Ibunda Plantation of PT Putri Hijau was Rp 16,329,252,576 (for 3 years of TBM) with the composition of Material Costs of 95.34%, Labor Costs 4.57%, and Transportation Costs 0.09%. The cost of fertilizing oil palm TBM in the Ibunda Plantation of PT Putri Hijau was Rp 31,000,000 per hectare. The cost of fertilizing Immature Oil Palm Plants in the Ibunda Plantation was Rp 238,000 per tre
Analisis Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Full text linkThis study analyzes the effect of profitability and leverage on company value with company size as a moderation variable in LQ45 Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique uses purposive sampling, so the total research sample is 83 companies. This research data was analyzed using multiple linear regression analysis and moderated regression analysis (MRA) technique with the help of SPSS software version 26. The results showed that profitability had a positive and significant effect on the value of the company. Leverage has a positive and significant effect on the value of the company. Company size cannot moderate the effect of profitability on company value, but company size can moderate the effect of leverage on company value
Pengaruh Karakteristik Pemerintah Daerah dan Temuan Audit BPK Terhadap Kinerja Keuangan Pemerintah Daerah Kab/Kota pada Provinsi Sumatera Utara
Full text linkPerformance is the Output/Result of the Program/Activity to be or has been achieved in connection with the use of budget with measurable quantity and quality. Financial Performance is determined by many factors. The purpose of the research was to obtain empirical evidence of the Influence of Local Government Characteristics proxyed by Local Government Size, Regional Wealth Level, Level of Dependence on Central and Capital Expenditure and Bpk Audit Findings on Financial Performance. The type of research used is quantitative research. This research was conducted on the District / City Government in North Sumatra Province. The population in this study was 33 populations with a period of 4 years of research, so the number of observations in this study was 132 data. The data analysis method used in this study is Data Panel Regression Analysis conducted with the help of Eview software.The result of the coefficient of determination was 0.432173 or (43.21%) meaning that independent variables can explain Financial Performance, the remaining 56.79% is explained by other variables that are not included in the research model. The F test results show that the Size of Local Government, Regional Wealth Level, Level of Dependence on The Center, Capital Expenditure and Bpk Audit Findings have a joint effect on Financial Performance. The results of the T test showed that the Size of Local Government, The Level of Dependence on the Center, and Capital Expenditure had a positive and significant effect on alpha five percent on Financial Performance while the Regional Wealth Level and bpk audit findings did not have a significant influence on financial performance