Jurnal Ilmu dan Riset Akuntansi (JIRA)

PENGARUH STRUKTUR KEPEMILIKAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

2024-04-17T07:38:01+00:00

Firm value can be determined by some factors that come from either outside or inside the company. This research aimed to find out the effect of ownership and Corporate Social Responsibility (CSR) on firm value. The company’s ownership was measured by foreign and institutional ownership. While the firm value was measured by Tobin’s Q ratio. The research was quantitative. The population was Food and Beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). Moreover, the data were secondary in the form of annual financial reports. The data collection technique used purposive sampling, in which the sample was based on four criteria given. In line with that, there were 19 companies as the sample during 3 years of observation (2020-2022). In total, 57 data were collected. Furthermore, the data analysis technique used multiple linear regression with SPSS 25. The result concluded that institutional ownership as well as foreign ownership had a negative and significant effect on firm value. However, CSR did not affect firm value.

PENGARUH KEPEMILIKAN MANAJERIAL, FREE CASH FLOW, COLLATERALIZABLE ASSET, PROFITABILITAS, LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN

2024-04-17T07:48:45+00:00

This research aimed to examine and analyze the effect of managerial ownership, free cash flow, collateralizable asset, profitability, and liquidity on the dividend policy of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Managerial ownership was referred to as KM, free cash flow was referred to as FCF, collateralizable asset was referred to as COLLAS, profitability was referred to as ROA, and liquidity was referred to as CR. The research was quantitative. Moreover, the data collection technique used purposive sampling. In line with that, there were 47 manufacturing companies listed on the Indonesia Stock Exchange during 2020-2022; as the sample. In total, there were 141 data observations. Furthermore, the data were secondary which in form of annual report and financial statements during 2020-2022. Additionally, the data analysis technique used multiple linear regression. The result concluded managerial ownership had a positive effect on the dividend policy. Likewise, free cash flow had a positive effect on the dividend policy. However, collateralizable asset did not affect on the dividend policy. In contrast, profitability had a positive effect on the dividend policy. Similarly, liquidity had a positive effect on the dividend policy.

PENGARUH GCG DAN KARAKTERISTIK PERUSAHAAN TERHADAP TIMELINESS CORPORATE FINANCIAL REPORTING PADA PERUSAHAAN

2024-04-17T07:55:31+00:00

This research aimed to find out the effect of Good Corporate Governance (GCG) and company characteristics on the timelines of corporate financial reporting (TCFR) or the time punctuality in financial reports at food and beverage companies sub-sector listed on the Indonesia Stock Exchange 2022. Furthermore, TCFR was measured by the number of independent commissionaires on the board of commissionaires. The size of the company’s audit committee and firm size were measured by Log Natural from the company’s total assets in the book year. Moreover, profitability was measured by the Return on Asset ratio, and leverage was measured by the Debt to Asset ratio. Additionally, the data were secondary; in the form of financial and annual statements. The data collection technique used non-probability purposive judgmental sampling, with 88 companies as population. In line with that, there were 78 companies as the sample. In addition, the data analysis technique used multiple linear regression analysis with SPSS 27. The result concluded that the size of independent commissionaires, the size of the audit committee, and leverage did not affect the time punctuality in financial reports. On the other hand, both firm size and profitability affected the time punctuality in financial reports.

PENGARUH KEPUASAN KERJA, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI, PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA

2024-04-17T08:19:17+00:00

Employee performance is very important for an organization in achieving its stated goals. Employee performance can be influenced by several factors including job satisfaction, internal control system, human resource competency and use of information technology. The aim of this research is to determine the influence of job satisfaction, internal control systems, human resource competence and the use of information technology on the performance of government employees. The population in this study were employees at fifteen Regional Apparatus Organizations (OPD) in the City of Surabaya, East Java Province. The sampling technique used purposive sampling with a sample size of 70 people. The analysis technique uses multiple linear regression. The test results show that job satisfaction, internal control systems, human resource competence and the use of information technology are suitable for predicting the performance of government employees. The contribution made by variables to the ups and downs in the performance of government employees is 60.7%. Partial test results show that job satisfaction has no significant effect on the performance of government employees, while the internal control system, human resource competency and use of technology each have a significant positive effect on the performance of government employees.

PENGARUH GOOD CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN

2024-04-17T08:34:48+00:00

This research examined the effect of Good Corporate Governance and capital structure on firm value. The population was Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, 14 samples from 57 Food and Beverage companies were listed on IDX during 3 years (2020-2022). Therefore, there were 42 observations data. Furthermore, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Specific Solution( 26. The result concluded that both managerial ownership and institutional ownership did not have a positive effect on the firm value of Food and Beverage companies listed on IDX 2020-2022. Likewise, the independent commissioner board, as well as capital structure, did not positively affect the firm value of Food and Beverage companies listed on IDX 2020-2022.

PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2024-04-17T08:49:27+00:00

This research aimed to examine the capital structure which was measured by Debt to Equity Ratio (DER), profitability which was measured by Return On Assets (ROA), and firm size which was measured by Size on the firm value (PBV). Therefore, it aimed to examine empirically the effect of capital structure, profitability, and firm size on the firm value of Food and Beverages manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. Moreover, the data collection technique used purposive sampling i.e., a sample selection based on the determined criteria. The data were secondary, in the form of companies’ financial statements listed on the Indonesia Stock Exchange. Furthermore, there were 40 Food and Beverages manufacturing companies as the sample. During three periods of 2019 - 2021, the total observation data became 120 samples. The result showed that capital structure had a negative effect on the firm value. On the other hand, both profitability and firm size did not affect the firm value.

ANALISIS PERHITUNGAN HPP SEBAGAI PENENTU HARGA JUAL MENGGUNAKAN METODE FULL COSTING

2024-04-23T02:22:38+00:00

PT Deodorant Nana Surabaya is one of the businesses engaged in the cosmetic field. Deodorant sprays are one of their products. Due to the critical role of the production net price, the price needs to be calculated accurately. However, the company still used traditional counting. Therefore, the research aimed to implement the full costing method in determining the production net price of PT Deodorant Nana Surabaya. The study was descriptive-qualitative. Moreover, the data was taken from PT Deodorant Nana Surabaya and implemented with the calculation of production net price using full costing. The HPP calculation method, which was arranged by PT Deodorant Nana Surabaya for 500 pcs in 2020, 2021, and 2022, showed inaccurate production cost calculation. However, the full costing provided an accurate picture since it was a method of determining the production net price that charges all production costs, either fixed or variable. The method was also more effective than the previous method used by the company. Consequently, the sale price determination was too low and caused the company to experience loss.

DETERMINAN AUDIT DELAY PERUSAHAAN DALAM INDEKS LQ45

2024-04-23T02:43:38+00:00

This research aimed to find out the effect of profitability, auditor’s opinion, institusional ownership, leverage, and type of industry on audit delay. Profitabilitu was measured by Return On Assets, auditor’s opinion was measured by a dummy variable, institusional ownership was measured by institusional ownership formula, leverage was measured by Debt to Equity Ratio, and type of industru was measured by a dummy variable. The research was quantitative. Moreover, the data collection technique used purposive sampling method I,e., a sample selection with determined criteria. In line with that, there were 180 samples from 45 companies that were included on the LQ-45 index companies listed on the Indonesia Stock Exchange (IDX) during 2017-2020. Furthermore, the data analysis technique used multiple linier regression with SPSS (Statistical Product and Service Solotion) Program 25. The result showed that both leverage and type of industri affected audit delay. on the other hand, profitability, auditor’s opinion, and institusional ownership did not affect audit delay.

ANALISIS KELANGSUNGAN USAHA BISNIS MAKE UP ARTIST PASCA PANDEMI COVID-19

2024-04-23T02:50:38+00:00

This research aimed to determine the informant’s effort in maintaining the business sustainability of their makeup artist after the pandemic era of COVID-19. The business was affected during the pandemic because it needed to have direct contact with the client. This type of research is qualitative research. This research is descriptive and tends to use analysis. The theoretical basis is utilised as a guide so that research remains focused on the field’s facts. The data collection techniques used were interviews, observation and documentation. The data analysis technique used in this research is data presentation and conclusion. The result showed that the informant used five efforts for business sustainability, i.e., decreasing the service price, giving free treatment, opening makeup offline and online classes, doing promotions on social media, and cooperating with other makeup artists. By making those efforts, the informant could maintain their business sustainability and increase income after the pandemic.

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2024-04-23T02:56:31+00:00

This research aimed to examine the effect of capital structure, firm size, and companies’ growth on the firm value of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX). The research was quantitative. Moreover, the data collection technique used purposive sampling. In line with that, there were 19 companies as the sample during the observation period (20019-2022). Therefore, there were 76 data samples. However, there were 9 outlier data. In total, 67 data were analyzed. Furthermore, the data analysis technique used multiple linear regression with SPSS 25. The result concluded that capital structure did not affect firm value. It was caused by the higher debt used which hampered the investors’ interest to invest. On the other hand, firm size had a positive effect on firm value. This happened as the higher the companies’ stability and more optimal their income source management were, the more investors would be interested in investing. In contrast, companies’ growth had a negative effect on firm value. It meant, that the higher the companies’ growth was, the more funds would be needed by companies to support their operations. Thus, it would make the stakeholders’ wealth lack to be considered.

PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP PROFITABILITAS

2024-04-23T03:01:24+00:00

This research aimed to examine the effect of liquidity, firm size, and capital structure on profitability. The research was quantitative. Moreover, the population was Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during 4 years of observation during 2018-2021. There were 22 companies as the samples. Furthermore, the data were taken from the Gallery of Investment of the Indonesia Stock Exchange. The data analysis technique used multiple linear regression analysis. Additionally, the result showed that: (a) liquidity had a positive effect on profitability as the fixed assets owned by the company were used for the short-term operational and fulfilled the financial needs in the short term; (b) firm size did not affect profitability as the firm size was not a determine f efficiency factor also the company’s ability to earn income. There were other factors such as work capital management; (c) capital structure did not affect profitability since it was affected by the purpose of debts used and also how the debts were being managed by the company.

PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN

2024-04-23T03:04:11+00:00

This research aimed to examine and analyze the effect of accounting information systems and internal control on financial statements quality at the school/educational foundation in Surabaya. The systems used an indicator that was adopted from the DeLone and McLean. Moreover, the internal control used an indicator that was adopted from COSO. The financial statements quality used an indicator that was adopted from PSAK 45. The research was quantitative. Furthermore, the data were primary in the form of questionnaires. The data collection technique used purposive sampling. In line with that, there were 19 schools with 52 respondents as the sample. Additionally, the data analysis technique used multiple linear regression with SPSS. The result concluded that accounting information systems had a positive and significant effect on financial statements quality. It meant the school/educational foundation implemented the systems in management and financial reporting. Good accounting information systems made a positive and significant contribution to its quality. However, internal control had a positive but insignificant effect on financial statements quality. This meant the school/educational foundation implemented internal control but was not run effectively and efficiently. However, it contributed positively to qualified financial statements but it did not have enough significance.

PENGARUH ESOP TERHADAP KINERJA KEUANGAN DAN KINERJA PASAR PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI

2024-04-23T03:26:18+00:00

This research examined the effect of employee stock option programs (ESOP) on financial and company market performance. Financial performance was measured by ROA and ROE. Moreover, market performance was measured by the PER and PBV. The research was quantitative. Furthermore, the data were secondary which in the form of complete companies' annual financial reports. While the population was manufacturing companies that implemented ESOP and listed on IDX. Additionally, the data collection technique used purposive sampling. In line with that, there were 21 Manufacturing companies as the sample. Meanwhile, the data were taken for 5 years (2018-2022). In total, there were 105 data collected. In addition, the data analysis technique used simple linear regression with SPSS 26. The result showed that ESOP did not affect the financial ratio (ROA and ROE). Likewise, ESOP did not affect market performance (PER and PBV). It happened because the stock number of ESOP was below average (0.0191%). It caused a decline in employees’ motivation and belonging in the companies they worked for. As a consequence, the financial performance profit productivity, and firm value on company market performance could not increase.

PENGARUH KINERJA KEUANGAN DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

2024-04-23T04:06:03+00:00

This research aimed to examine the effect of liquidity (CR), profitability (ROA), leverage (DER), and operational cash flow on the financial distress of Consumer Non-Cyclicals companies; with firm size as a moderating variable listed on the Indonesia Stock Exchange (IDX) 2018-2022. The research was quantitative. Moreover, the data were secondary. The data collection technique used purposive sampling. In line with that, there were 35 companies as the sample. Therefore, there were 175 data observations. Furthermore, the data analysis technique used multiple regression with Moderate Regression Analysis (MRA) and Statistical Package for Social Sciences (SPSS). The result showed that: (1) liquidity had a positive effect on financial distress, (2) profitability had a positive effect on financial distress, (3) leverage did not affect financial distress, (4) operational cash flow did not affect financial distress, (5) firm size could moderate and weaken the effect of liquidity on financial distress, (6) firm size could not moderate the effect of profitability on financial distress, (7) firm size could not moderate the effect of leverage on financial distress, and (8) firm size could moderate and strengthen the effect of operational cash flow on financial distress.

PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE

2024-04-23T04:13:47+00:00

This research aimed to examine the effect of profitability, managerial ownership, and transfer pricing on tax avoidance. Profitability was measured by a proxy of Return On Assets and tax avoidance was measured by the Effective Tax Rate. Moreover, the research was quantitative. The population was Food and Beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. Furthermore, the data collection technique used purposive sampling i.e., a sample selection method by the determined criteria. In line with that, there were 18 companies as the sample. Additionally, the data was taken during 5 years (2018-2022). Therefore, it obtained 90 data samples. The data analysis technique used multiple linear regressions with SPSS 25 versions. In addition, the result indicated that profitability had a positive effect on tax avoidance, On the other hand, managerial ownership did not affect tax avoidance. Likewise, transfer pricing did not affect tax avoidance of Food and Beverage companies.

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN

2024-04-23T04:17:00+00:00

This research aimed to examine and prove the effect of Sustainability Report (SR) disclosure, profitability which was measured by Return On Asset (ROA), and leverage which was measured by Debt to Equity Ratio (DER) on the firm value which was measured by Price to Book Value (PBV). The research was quantitative. Moreover, the population was 108 Energy and Chemicals sub-sector companies listed on the Indonesia Stock Exchange (IDX) 2020-2022. The data collection technique used purposive sampling. In line with that, there were 13 companies as the sample. Furthermore, during 3 years the observation data were 39. The data analysis technique used multiple linear regression analysis. The result showed that sustainability report (SR) disclosure had a positive effect on the firm value (PBV). It meant that the higher the value of the sustainability report (SR) disclosure was, the higher the PBV would be. However, DER had a negative effect on PBV. In other words, the higher the DER value was, the lower the PBV would be. Likewise, ROA had a negative effect on PBV. This meant that the higher the ROA was, the lower the PBV would be. It showed that the decrease in firm value was affected by external factors.

PENGARUH PENERAPAN GOOD GOVERNANCE DAN KUALITAS PELAYANAN PUBLIK TERHADAP KINERJA INSTANSI PEMERINTAH KOTA SURABAYA

2024-04-23T04:19:18+00:00

The city of Surabaya in realizing service quality to achieve excellent public services, one of the indicators of development targets is increasing innovation and the quality of public services. The Surabaya government in 2020 seeks to optimize various public services in the City of Heroes, the Surabaya City Government (Pemkot) urges the public to take advantage of online-based services. In addition to saving costs and travel time from home to the management location, this step can also minimize direct contact or contact to prevent the spread of COVID-19. The purpose of this study was to examine the effect of establishing good governance and the quality of public services on the performance of government agencies. Data analysis used multiple linear regression technique. The results show that the implementation of good governance has a positive effect on government agencies, and the quality of public services has a positive effect on the performance of government agencies.

PENGARUH PROFITABILITAS, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

2024-04-23T04:36:57+00:00

This research examined the effect of profitability, funding decisions, and dividend policy on firm value. The population was Pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. Moreover, the data collection technique used purposive sampling. In line with that, there were 9 companies as the sample. Furthermore, the data analysis technique used multiple linear regressions. The result showed that: (a) profitability had a positive effect on the firm value. It showed that investors had considered the company’s profitability in the investment decision-making; (b) funding decisions did not effect the firm value. This meant that investors did not consider the amount od the funds obtained by the company both from debt or equity after making the investment decision; (c) and dividend policy did not effect the firm value. It showed that the investors did not consider the amount of dividend shared by the company in investment decision-making.