17 research outputs found
FAKTOR-FAKTOR PENENTU REAKSI HARGA SAHAM SEBAGAI DAMPAK PENGUMUMAN RIGHT ISSUE
Full text linkThe objective of this research is to analyze factors explaining the stock price reaction as effect of right issue. This paper examines 49 companies where announce right issue in Jakarta Stock Exchange during June 1997 to December 1999. Dependent variable is Cumulative Abnormal Return (CAR). Price Book Value (PBV), Debt Equity Ratio (DER), ratio of amount of new equity’s share to outstanding share (RBL), and ratio of offer price to closing price one month prior to effective date (OFFER) are used as independent variable. The analysis show DER and RBL have negative coefficient which statistically significant at the 0,05 level. PBV and OFFER have statistically insignificant coefficient.Keywords: CAR, PBV, DER, RB
Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Mata Kuliah Management Accounting
Full text linkEvery prospective student in determining their choice to continue their education in college and choosing a study program is certainly influenced by many factors, both factors from within the individual and factors from outside the individual. In general, every prospective student determines their choice of a study program based on their preferences, interests, talents, or abilities in that field. Because what they choose will determine the next steps in their lives. This study aims to analyze the influence of Emotional Intelligence and Intellectual Intelligence and Student Understanding on Student Interest in Management Accounting Courses. This study uses a quantitative correlational method where sampling is done using the Slovin formula and using purposive sampling techniques and data collection methods through distributing questionnaires. The study uses SPSS 25.00 and hypothesis testing uses Multiple Regression Analysis. This study uses primary data conducted by distributing questionnaires to students in the cities of Jakarta and Bandung. The results of the study indicate that Emotional Anxiety has a significant effect on student interest in management accounting courses, intellectual intelligence has a significant effect on student interest in management accounting courses and student experience does not have a significant effect on student interest in management accounting courses
Pametna kuća i merna nesigurnost
No full textLab. assignment No. 7 for Measuring systems in computer engineering course at the University of Belgrade - School of Electrical Engineering (http://automatika.etf.rs/sr/13e053msr) in 2019 (it was No. 9 in 2017 and 2018).
Author would like to thank BSc students - demonstrators Uroš Kukić and Dušan Prokić for their valuable feedback for assignments improvements.</p
Pametna kuća i merna nesigurnost
No full textLab. assignment No. 9 for Measurement computing devices course at the University of Belgrade - School of Electrical Engineering (http://automatika.etf.rs/sr/13e053msr) in 2018.
Author would like to thank BSc students - demonstrators Uroš Kukić and Dušan Prokić for their valuable feedback for assignment's improvements.This lab. has Arduino code
Pengaruh Nilai Perusahaan, Konservatisme Terhadap Opini Audit Going Concern dan Kualitas Laba
Full text linkEvery entity has an obligation to provide financial reports to stakeholders. Auditors have an important role as intermediaries between stakeholders as users of financial reports and entities or companies as providers of financial reports. Going concern is the ability of a business unit to maintain its survival for a reasonable period of time, which is no more than one year from the date of the audited financial statements This study aims to test two influences, namely the influence of Company Value and conservatism on the going concern audit opinion carried out by the company and the influence of Company Value and conservatism on Earnings Quality. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Firm Value has an effect on Earnings Quality, but Conservatism have not effect on Earnings Quality. Based on the results of this study, it shows that Firm Value has an effect on Opinion Audit Going Concern, but Conservatism have not effect on Opinion Audit Going Concer
Factors that influence the improvement of financial performance of Micro, Small and Medium Enterprises in Java Island
Full text linkThe role of Micro, Small, and Medium Enterprises (MSMEs) as the economic pillar of a developing country. Indonesia is one of the countries that prioritizes MSMEs as its economic strength. The purpose of this study is to analyze the influence of Accounting Information Systems, Financial Literacy, and Accounting Management Strategies on improving the financial performance of MSMEs. This study used primary data collected by distributing questionnaires to MSMEs on the island of Java, including MSMEs in Jakarta, Bandung, and Surabaya. The sampling technique used purposive sampling, with 153 respondents from a total of 170 questionnaires distributed. Data were analyzed using multiple linear regression with SPSS. The results of this study are: (i) Accounting Information Systems and Financial Literacy have a significant and positive effect on the financial performance of MSMEs. Meanwhile, Accounting Management Strategies do not have a significant effect on the financial performance of MSMEs. This study has limitations because it only examined MSMEs located on the island of Java. It is hoped that future research will be conducted on other islands, such as Sulawesi or Kalimantan
Pengaruh Kesadaran Pajak, Sanksi Pajak, dan Sistem Perpajakan terhadap Persepsi Penggelapan Pajak
Full text linkThe Ministry of Tourism and Creative Economy has targeted to mentor 100 startups through the IndoBisa 2024 program. Young entrepreneurs in the early stages of their businesses need tax education to become compliant taxpayers and avoid tax evasion. This study aims to analyze the influence of Tax Awareness, Tax Sanctions, and the Taxation System on young entrepreneurs’ intention to commit tax evasion. A quantitative approach was employed using primary data collected from HIPMI members in Jakarta and East Java. The sampling technique used was purposive sampling. Hypotheses were tested using multiple linear regression analysis with SPSS. The results show that: (1) Tax Awareness has a negative and significant effect on tax evasion intention; (2) Tax Sanctions have a positive and significant effect on tax evasion intention; and (3) the Taxation System also has a positive and significant effect on tax evasion intention
FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR
Full text linkObjectives of the research are to examine and analyze the impact of the profitability, size dan liquidity to capital structure of the manufacturing firm listed in Indonesia Stock Exchamge. Samples are taken by using purposive sampling method and research has been done on 105 observations. The result show that profitability and size do not have significant impact on firm capital structure. On the other hand, liquidity has significant impact on capital structure. The next research is suggested to be done by different sectors of the firm and use more variable independent in a longer period of time to get a more comprehensive result.Keywords: capital structure, profitability, size, liquidit
"Pametna kuća" i merna nesigurnost
No full text<p>Lab. assignments No. 4-5 for Measuring systems in computer engineering course at the <a href="https://www.etf.bg.ac.rs/en">University of Belgrade - School of Electrical Engineering</a> (<a href="https://automatika.etf.bg.ac.rs/sr/13e053msr/">https://automatika.etf.bg.ac.rs/sr/13e053msr/</a>) in 2023.</p><p>In 2020 and 2021 it was No. 4 (it was No. 9 in 2017 and 2018, and No. 7 in 2019).</p><p>Author would like to thank BSc students - demonstrators Uroš Kukić, Dušan Prokić, Pavle Radojković, Bogdan Badnjarević, and Nikola Valzorio for their valuable feedback for assignments improvements. Also, special thanks to BSc students in school year 2021/22 Marina Zlatković, Filip Starčević, Sonja Grubor, and Vladimir Janković.</p><p>This lab. comes with Arduino code.</p>
