Jurnal Akuntansi Keuangan dan Bisnis
Not a member yet
250 research outputs found
Sort by
Analisis Keuangan dan Prediksi Kebangkrutan Akibat Pandemi Covid-19
Get PDFAbstrakTujuan penelitian ini untuk menilai beberapa faktor yang berpotensi dapat mengindikasikan kesulitan keuangan dan mengarah pada kebangkrutan. Penilaian dilihat dari kinerja keuangan pada setahun sebelum covid 19 dan setahun selama pandemi covid-19. Selain rasio keuangan, model Altman Z-Score digunakan untuk memprediksi kebangkrutan perusahaan. Penelitian ini dilakukan pada perusahaan yang bergerak di bidang jasa marketing untuk suku cadang kapal. Kinerja keuangan perusahaan dinilai berdasarkan rasio keuangan. Nilai ROA dan ROE PT KMB berada dalam kondisi tidak baik karena sangat rendah dibandingkan dengan standar industri. Rasio likuiditas yang diproksikan dengan current ratio dan cash ratio memperlihatkan penurunan current ratio, yang berarti perusahaan mengalami masalah likuiditas untuk melunasi utang jangka pendek. Rasio solvabilitas yang diproksikan dengan DAR dan DER menunjukkan bahwa laba ditahan perusahaan semakin mengecil akibat kerugian, sehingga ekuitas perusahaan merosot tajam. Rasio aktivitas yang diproksikan assets turnover dan fixed assets turnover menunjukkan bahwa terdapat penurunan atas perputaran aset dan aset tetap yang juga memberikan sinyal bahwa aktivitas penjualan melemah. Hasil penelitian menunjukkan bahwa kinerja keuangan perusahaan tidak dalam kondisi yang baik berdasarkan analisis rasio keuangan serta model Altman Z-Score.
Kata kunci: Financial Ratio Analysis, Financial Performance, Bankruptcy Prediction
Abstract
The purpose of this study was to assess several factors that could potentially indicate financial difficulties and lead to bankruptcy. The assessment is seen from financial performance in the year before covid 19 and a year during the covid-19 pandemic. In addition to financial ratios, the Altman Z-Score model is used to predict company bankruptcy. This research was conducted on companies engaged in marketing services for ship spare parts. The company\u27s financial performance is assessed based on financial ratios. PT KMB\u27s ROA and ROE values ​​are not in good condition because they are very low compared to industry standards. The liquidity ratio proxied by the current ratio and cash ratio shows a decrease in the current ratio, which means the company is experiencing liquidity problems to pay off short-term debt. The solvency ratio proxied by DAR and DER shows that the company\u27s retained earnings are getting smaller due to losses, so the company\u27s equity has fallen sharply. The activity ratio proxied by assets turnover and fixed asset turnover shows that there is a decrease in asset and fixed asset turnover which also signals that sales activity is weakening. The results showed that the company\u27s financial performance was not in good condition based on the analysis of financial ratios and the Altman Z-Score model.
Keywords: Analisis Rasio Keuangan, Kinerja Keuangan, Prediksi Kebangkruta
Apakah Manajemen Laba dan Tipe Struktur Kepemilikan Institusional dapat Meningkatkan Nilai Perusahaan?
Get PDFThe purpose of this research is to empirically identify the influence of earnings management and corporate governance toward firm value. Good corporate governance is measured by two types of institutional ownership: long-term/pressure-resistance and short-term/pressure-sensitive. The purposive sampling method is being utilized to do sampling on property, real estate & building construction firms which are listed at the Indonesian Stock Exchange (IDX) for the period of five years (2016-2020). In accordance with the method is identified 53 firms that are suitable for the research with a total sample of 265 firm-years observasion. Weighted least square regression method is implemented to test hypothesizes. The result indicates that earnings management positivelyffect the firm value. In addition, market risk and sales growth able to increase firm value measured by Tobin’s Q ratio
The Leverage as A Mediating Variable on Tax Avoidance
No full textABSTRACT
The purpose of the study was to determine the effect of executive compensation, executive character, sales growth, and capital intensity on tax avoidance with leverage as a mediating variable. This study uses samples from manufacturing companies in the various industrial sector listed on the Indonesia Stock Exchange (IDX) during the 2017-2020 period. This study uses a purposive sampling method and the total sample are 48 companies. The data analytical technique is multiple linear regression analysis. The test results reveal that executive compensation, executive compensation, sales growth, capital intensity have no effect on tax avoidance. While, the executive character has an effect on tax avoidance. Leverage can mediate the effect of capital intensity on tax avoidance. Leverage can not mediate the effect of executive compensation, executive character, and sales growth on tax avoidance.
Keywords: Executive Compensation, Executive Character, Sales Growth, Capital Intensity, Tax Avoidance, Leverage.
 
Audit Judgment Di Masa Pandemi Covid-19
Get PDFPandemi COVID-19 yang dialami saat ini memberikan dampak pada hasil pemerolehan bukti audit. Bukti audit merupakan bagian prosedur audit yang harus dipenuhi sebab evaluasi dari bukti audit akan digunakan auditor untuk memberikan audit judgment yang mana ini akan berpengaruh kepada opini audit yang akan diberikan auditor. Dengan fenomena saat ini, tujuan dari penelitian ini adalah menguji beberapa karakteristik auditor yang diduga berpengaruh terhadap audit judgement. Penelitian ini merupakan penelitian kuantitatif dengan populasi adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Kota Pekanbaru. Teknik pengambilan sampel menggunakan convenience sampling. Hasil penelitian menunjukkan tekanan ketaatan, tekanan anggaran waktu, pengalaman auditor dan ketidakjelasan peran berpengaruh terhadap audit judgment
Weak Form Efficiency of Cryptocurrency and Precious Metal Market in the Midst of Covid-19 Pandemic
Get PDFPrecious metals and cryptocurrencies are one of the most preferred investment instruments during the Covid-19 pandemic. There are three types of market efficiency, weak form efficiency, semi-strong, and strong form efficiency; this is disclosed in the efficient market hypothesis proposed by Fama in several of his works. Efficient or inefficient market can be seen from the returns obtained by the market participants, market participants will get a reasonable return if they are in an efficient market. This study aims to determine whether the precious metals and cryptocurrency markets are efficient in the weak form. Run test and Augmented Dickey-Fuller test are used to determine the randomness of price movements (random walk). The more random the price, the more efficient it will be in the weak form. The period used in this study is January 1, 2019 to June 30, 2021. The results of this study are the price of precious metals runs randomly during the Covid-19 pandemic, which means that the precious metal market is efficient in a weak form. Meanwhile, the results of the cryptocurrency return test show that the cryptocurrency market is inefficient in the weak form during the Covid-19 pandemic. 
Tax Avoidance : dipengaruhi oleh Faktor Tata Kelola dan Enviromental Uncertainty
Get PDFPenelitian ini bertujuan untuk menguji pengaruh dari pengendalian internal, kepemilikan institusional, dan ketidakpastian lingkungan terhadap penghindaran pajak. Pengujian yang di lakukan melibatkan ukuran perusahaan dan profitabilitas (ROA) sebagai variabel kontrol. Total 24 perusahaan dalam industri perbankan yang terdaftar dalam Bursa Efek Indonesia dari tahun 2015-2019 menjadi sampel dalam penelitian ini. Hasil penelitian menujukkan bahwa efektivitas pengendalian internal memiliki pengaruh negatif terhadap tax avoidance, kepemilikan institusional berpengaruh positif terhadap tax avoidance, dan ketidakpastian lingkungan tidak berpengaruh terhadap tax avoidance.
Keywords: Tax avoidance; Internal control; Institutional ownership; Uncertainity environment
 
Praktik Social Responsibility pada Pedagang Muslim Kaki Lima: Perspektif Triple Bottom Line dan Nilai-Nilai Islam
Get PDFThe purpose of this study is to reveal the practice of Social Responsibility based on Islamic values. This study uses a qualitative-etnomedology approach with the unit of analysis is a Muslim Street Vendor. Depth interview is used for the data collection technique. The data analysis technique uses the stages of data reduction, data presentation, and verification. Muslim Street Vendors carry out Triple Bottom Line implementation, such as the profit from the sales of Muslim Street Vendors setting aside a portion of their profits for qurban. In terms of people, Muslim Street Vendors provide leftover food and also improve the welfare of their employees by providing incentives for every sale. Lastly, the planetary dimension is reflected in the activity of cleaning the surrounding outlets and disposing of garbage in its place, to maintain environmental sustainability. Islamic Values such as “ukhuwah†and gratitude are internalitation in implementation of SR. In other side, Spiritual Oriented also underlined in Implementation of SR., The implications of the practice of social responsibility seem small, but with the large number of street vendors, these small things can have a very big impact
Firm Value and Real Earnings Management: Moderating Role of Board Independence and CEO Duality
Get PDFThis research aims to examine the moderating role of board independence and CEO duality on the effect of real earnings management (hereafter REM) on firm value. This research uses 867 manufacturing firm-year listed on the Indonesian Stock Exchange 2012-2019 as a research sample. Board independence includes a proportion of independent commissioners in the board, the interlock of independent commissioners. CEO duality refers to the affiliation between the CEO and the board of commissioners. REM is measured by over sales, overproduction, and discretionary expenses cutting activities. Firm value is measured by Tobin\u27s Q. REM has a positive effect on firm value when the proportion of independent commissioner, interlock of the independent commissioner, committee overlap of the independent commissioner are higher. On the other hand, REM has a negative effect on firm value when there is a CEO duality
Pemahaman UMKM Terhadap Laporan Keuangan
Get PDFPenelitian ini bertujuan untuk menganalisa pengaruh ukuran usaha, lama usaha, pengalaman usaha dan jenjang pendidikan terhadap pemahaman laporan keuangan. Teknik pengambilan sampel menggunakan teknik accidental sampling dan sampel yang digunakan sebanyak 103 usaha kuliner skala UMKM yang tergabung dalam mitra Go-Food untuk wilayah DKI Jakarta. Penelitian ini menggunakan data primer dari kuesioner. Dalam pengujian hipotesa menggunakan regresi berganda. Hasil penelitian menunjukan bahwa ukuran usaha dan jenjang pendidikan secara parsial berpengaruh positif signifikan terhadap pemahaman UMKM tentang laporan keuangan. Sedangkan lama usaha dan pengalaman usaha secara parsial tidak berpengaruh positif dan signifikan terhadap pemahaman UMKM tentang laporan keuangan
Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Menggunakan Software Akuntansi dalam Proses Pembelajaran: Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Menggunakan Software Akuntansi dalam Proses Pembelajaran
No full textTransformasi akuntansi era digital seperti automasi proses akuntansi yang transaksional dan harus real time dan integrated reporting mengharuskan akuntan memiliki digital mindset dan mengasah digital competence dalam penguasaan software akuntansi. Penelitian ini melihat faktor yang mempengaruhi minat mahasiswa akuntansi menggunakan software akuntansi dalam proses pembelajaran. Hasil penelitian menunjukkan computer anxiety dan computer attitude tidak berpengaruh terhadap minat mahasiswa dalam menggunakan software akuntansi dalam proses pembelajaran akuntansi. Sedangkan computer self efficacy dan kondisi yang memfasilitasi pemakai berpengaruh terhadap minat mahasiswa menggunakan software akuntansi dalam proses pembelajaran akuntansi