Akuntabilitas
Not a member yet
234 research outputs found
Sort by
Stabilitas Beta Indeks JII70 di Bursa Saham Indonesia Pada Pandemi Covid-19
Full text linkCOVID-19 pandemic attack all of Indonesia’s economic sectors, including stock market. One of the impacted were stocks that listed in JII70, which were index in Indonesia’s Stock Exchange that under the basis of sharia. To evaluate JII70 in handling pandemic, risk evaluation can be done, evaluation method that can be used is Rolling Beta. Beta show sensitivity of return that portfolio had against whole stock market performance. Rolling Beta itself is beta value that calculated in loop using Regression, in designated interval time, to make time series trend. Data were taken from JII70 and IHSG closing value, from May 2018–September 2022. Preliminary data analysis, using Augmented Dickey Fuller test show that JII70 and IHSG stationary before and during pandemic. Furthermore, beta analysis shows that JII70 has beta value at range 1,1–1,3 in 2018 before pandemic. However, after pandemic hit, JII70 beta value dropped, but can be maintained in 0,8–1,1. This showcase COVID-19 huge impact to Indonesia’s stock, including sharia stock, however, JII70 can rebound and maintain stable performance after pandemic going on
Altman Z-Score Dan Springate: Metode Komparasi Dalam Memprediksi Kemungkinan Kebangkrutan Suatu Perusahaan
Full text linkBankruptcy can be experienced by every company that has a decline in the value of profits from year to year. Because Indonesia was hit by COVID-19 in the past, this study will predict company bankruptcy using the Altman Z-Score and Springate methods. In addition, this study was conducted to determine the most accurate bankruptcy prediction method in predicting infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling technique with a total sample of 23 companies. The data were analyzed using the calculation of the level of accuracy and type of error from each bankruptcy prediction model, to predict companies experiencing potential bankruptcy. The results of this study indicate that the Z-Score method is the most accurate method. Therefore, it can be concluded that the Altman Z-Score method is more accurate in calculating bankruptcy predictions than the Springate method
Pengaruh Pengendalian Intern Terhadap Efektivitas Biaya Perjalanan Dinas
Full text linkBusiness travel is a cost that quite affects cash disbursements, so it is necessary to carry out effective controls to prevent fraud. The company has implemented internal control but there are still some irregularities in the management of official travel expenses. This study aims to analyze the influence of internal control on the cost effectiveness of official travel at Shafira Corporation. The research method uses quantitative research methods. Sources of data obtained from primary data with data collection through filling out a questionnaire given to 31 respondents who are employees of the company and the author’s direct observations. Data analysis used a simple regression method. The results of the study indicate that the internal control system affects the effectiveness of official travel expense where the elements of internal control have been implemented so as to minimize the risk of fraud and violations of official travel expense. The results of this study will have an impact on the cost of official travel which is carried out in accordance with budget standards and work programs that have been determined through the implementation of internal control functions
Analisis Niat Mahasiswa Diploma III Akuntansi Menggunakan Google Classroom
Full text linkGoogle Classroom has become a popular e-learning management system in higher education during the covid-19 pandemic. However, successful implementation of Google Classroom requires acceptance by students. This study aims to explain the factors that influence accounting students’ intention to accept Google Classroom This study uses an Extended the Technology Acceptance Model to assess the acceptance and intention to use Google Classroom. Data was obtained from 326 students of Politeknik YKPN Yogyakarta through online questionnaire using Google Form. The Structural Equation Modelling – Partial Least Square approach is used to assess the measurement model and structural model. This study concludes that 1) perceived ease has no effect on students’ intention to use Google Classroom, 2) perceived of ease Google Classroom has a positive effect on perceived usefulness of Google Classroom, 3) perceived usefulness has a positive effect on students’ intention to use Google Classroom, 4) perceived behavioral control does not affect students’ intentions to use Google Classroom, and 5) subjective norms affect students’ intentions to use Google Classroom
Konservatisme Akuntansi dan Kinerja Perusahaan di Indonesia
Full text linkThis study aims to confirm the relationship between accounting conservatism and the financial performance of companies in Indonesia in the 2019 period. Accounting conservatism is still debated between standard setters and accountants. The accountants argue that accounting conservatism is still needed to reduce the opportunistic behavior of managers. Meanwhile, accounting standard setters stated that accounting conservatism had an impact on biased financial statements. The research sample was selected with several criteria so that 564 companies were obtained. Panel data were analyzed by regression and the results showed that conservative accounting had an effect on Return On Assets (ROA). Accounting conservatism will reduce information asymmetry, which will reduce managers’ opportunistic behavior and increase investment efficiency and improve company performance. However, accounting conservatism has no effect on firm value (Tobin’s Q). Accounting conservatism will cause financial statements to tend to be biased because financial statements cannot describe the actual situation. Therefore, financial statements are not able to predict future cash flows
Ukuran Perusahaan Memoderasi Pengaruh Penilaian Aset Biologi dan Income Smoothing terhadap Volatilitas Laba
Full text linkPSAK 69 effective January 1, 2016 has provided direction regarding the valuation of biological assets from historical value to Fair value which uses the basis of market prices which always fluctuate in line with the demand and supply of biological assets.The purpose of this study was to examine the effect of valuation of biological assets on earnings volatility by moderating firm size in manufacturing companies in the agricultural sector in Indonesia and Malaysia for the period 2016 to 2020. This study uses quantitative methods with secondary data sources with samples used through purposive sampling where the total data is 220 company year data. The results of this study are that Biological Asset Valuation and Income Smoothing have a positive effect on earnings volatility, then for the moderating variable Firm size cannot strengthen the effect of biological asset valuation on Earning Volatility and can strengthen the effect of Income Smoothing on Profit Volatility
Implication on Firm Value in Indonesian Banking
Full text linkThe level of investor prosperity is reflected in the stock price. Financial statement ratio analysis is used to determine the value of a company. Because banking is the focal point of the country’s economic activity, it attracts investors. The goal of this research is to look into the impact of profitability, growth opportunity, dividend policy, and firm age on the firm value of Indonesian commercial banks listed on the Indonesia Stock Exchange between 2015 and 2021. Purposive sampling was used in this study, and 59 data points were analyzed using multiple regression analysis. The findings revealed that profitability has a significant impact on firm value. Meanwhile, growth prospects, dividend policy, and firm age have no effect on firm value. Investors are drawn in by the size of the company’s profit. Due to a lack of understanding of the company’s internal and external conditions, bank growth does not always reflect abundant assets. Capital gains are preferred by many investors because they produce quick profits. The vulnerability of a company to new competitors grows with age
Pengaruh Inflasi Terhadap Pembiayaan Perbankan Syariah di Indonesia Periode 2016- 2020
Full text linkThis study aims to determine whether inflation affects the Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF). The method in this research is quantitative associative. The data used is secondary data which is publication data that has been collected by other parties. Sources of data for each variable were obtained from the official website of Badan Pusat Statistik (https://bps.go.id), Bank Indonesia (https://www.bi.go.id) and Otoritas Jasa Keuangan (www.ojk. go.id). The results of this study indicate that inflation has a positive or negative effect on the Financing to Depocit Ratio (FDR) and Non Performing Financing (NPF). The point is that inflation has an influence on FDR and NPF. However, the effect varies greatly each period according to the IRF inflation response graph test to FDR, or the IRF inflation response graph to NPF. If it is related to each other, Inflation, Financing to Depot Ratio (FDR) and Non-Performing Financing (NPF) are said to have direct or indirect effects and impacts that are interrelated but not too large in the banking industry
Determinan Tingkat Efisiensi Perbankan di Indonesia
Full text linkIndonesia is a country with the existence of a Sharia banking sector that operates side by side with conventional banks under the supervision of Bank Indonesia which is quite a lot. The existence of Islamic banking needs to be measured efficiency in measuring the resilience of its market share. This study aims to determine the factors that affect the level of efficiency of Islamic banking in Indonesia for the period 2010-2021, which is projected with Non Performing Loan (NPL), size, Capital Adequency Ratio (CAR), Return On Assets (ROA), Financing to Deposit Ratio (FDR). The data used is secondary data in the form of islamic banking annual reports. This research sample is Sharia Commercial Bank as many as 7 Banks. Sampling techniques are carried out using purposive sampling. Data analysis techniques use multiple linear regression analysis with SPSS v.18. The results showed that Non Performing Loans (NPL), size, and Return On Assets (ROA) affected the bank’s efficiency rate. Meanwhile, Capital Adequency Ratio (CAR) and Financing to Deposit Ratio (FDR) have no effect on the bank’s efficiency level
Faktor-Faktor yang Mempengaruhi Kinerja Auditor
Full text linkThe purpose of this research is to analyze the influence of auditing structures, role conflicts, role ambiguity, reward systems, the effectiveness of the use of accounting information system technology on auditors’ performance. This study used primary data by distributing questionnaires to auditors who worked for the public accounting firms in Tangerang Raya. Determination of the sample using simple random sampling method. This study used a sample of 77 respondents. Data were analyze using multiple linear regression analysis methods with the help of SPSS 20 programme. The results of this research indicate that audit structure and effectiveness of the use of accounting information system technology has a impact on auditor performance. Meanwhile, role conflict, role ambiguity and reward system does not have impact on auditor performance