Jurnal Ilmu dan Riset Akuntansi (JIRA)

PENGARUH GROWTH OPPORTUNITY, KEPUTUSAN INVESTASI DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN

2024-06-25T12:55:48+00:00

This research aimed to find out the effect of growth opportunity, investment decisions, and debt policy on the firm value of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during 2019-2022. The research was quantitative. Moreover, the data were secondary in the form of financial statements and annual reports of Property and Real Estate companies listed on IDX. The data collection technique used purposive sampling in which the sample was based on the criteria given. In line with that, there were 51 companies as the sample. Furthermore, the data collection technique used multiple linear regression. The result concluded that growth opportunity which was referred to TAG did not affect the firm value of Property and Real Estate companies. Likewise, investment decisions that were referred to FAR did not affect the firm value of Property and Real Estate companies. Similarly, debt policy which was referred to DER had a positive effect on the firm value of Property and Real Estate companies.

PENGARUH KEPEMILIKAN MANAJERIAL, KEPUTUSAN INVESTASI, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2024-06-25T12:57:31+00:00

This research aimed to find out the effect of managerial ownership, investment decision, profitability, and firm size on the firm value of Mining companies listed on the Indonesia Stock Exchange (IDX) during 2019-2022. Furthermore, the financial ratio was measured by managerial ownership, investment decision was measured by Total Asset Growth, profitability was measured by Return On Asset, and firm size was measured by Ln total asset. Moreover, the firm value was measured by Price to Book Value (PBV). The research was quantitative. The population was Mining companies listed on IDX 2019-2022. Additionally, the data collection technique used purposive sampling. In line with that, there were 26 companies fulfilled the criteria of samples. Therefore, during 4 years (2019-2022) the data samples were 104. In addition, the data analysis technique used multiple linear regressions with the SPSS 26 version. The result showed that managerial ownership had a positive effect on firm value. Likewise, investment decision (TAG) had a positive effect on firm value. On the other hand, profitability (ROA) had an insignificant effect on firm value. In contrast, firm size (Ln Total Asset) had a negative effect on firm value.

PENGARUH KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

2024-06-25T12:58:59+00:00

This research aimed to examine and find out the effect of financial performance and capital structure on the firm value, with firm size as a moderating variable. The Independent variable was financial performance which was measured by profitability, liquidity, and activity ratio. Moreover, the dependent variable was firm value which was measured by Price to Book Value (PBV) and the moderating variable was firm size was measured by Logarithm Numeric (Ln) Total Asset. The research was quantitative. Furthermore, the data collection technique used purposive sampling. The data were secondary. In line with that, there were 95 samples from 19 Food and Beverage companies listed on the Indonesia Stock Exchange 2018-2022. Additionally, the data analysis technique used multiple linear regression. The result showed that profitability had a positive effect on firm value. However, liquidity did not affect firm value. In contrast, activity ratio had a positive effect on firm value. On the other hand, capital structure had a negative effect on firm value. In addition, the firm size could moderate the effect of profitability and activity ratio on firm value. On the contrary, firm size was not able to moderate the effect of liquidity and capital structure on firm value

PENGARUH STRUKTUR MODAL, LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN

2024-06-25T13:02:43+00:00

This research aimed to examine and analyze the effect of capital structure, leverage, profitability, and liquidity on firm value. Capital structure was measured by Debt to Equity Ratio, leveragewas measured by Debt to Asset Ratio, profitability was measured by Return On Assets, liquidity measured by Current Ratio, and firm value was measured by Price Book Value. The research was quantitative. The population was Coal Mining companies listed on the Indonesia Stock Exchange (IDX). Technique used purposive sampling, with 18 companies as the sample. In total 54 data samples were taken for 3 years (2020-2022). Furthermore, the data analysis technique used multiple linear regression. The result showed (a) capital structure had a positive effect on firm value. It meant trade-off theory capital structure had not been optimal, but had a positive effect on firm value; (b) leverage had a negative effect on firm value. It showed that higher leverage indicated higher company risk and lower firm value; (c) profitability had a positive effect on firm value. This meant when the company’s profitability increased, it was followed by firm value; (d) liquidity did not affect firm value. Caused by the liquidity only related to the internal company’s condition in paying liability short-term.

PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN

2024-06-25T13:05:54+00:00

This research aimed to determine the effect of Good Corporate Governance and financial performance on the firm value at State-Owned Enterprises listed on the Indonesia Stock Exchange (IDX) during 2018-2022. Furthermore, Good Corporate Governance was measured by managerial ownership, institutional ownership, and independent commissioner board. The financial performance was measured by Return On Assets (ROA) and firm value was measured by Price to Book Value (PBV).The research was quantitative. Moreover, the population was State-Owned Enterprises listed on the Indonesia Stock Exchange (IDX) during 2018-2022. The data collection technique used purposive sampling. In line with that, there were 27 companies as samples during 5 periods (2018-2022). Therefore, 135 data samples were observed. Additionally, the data analysis technique used multiple linear regression with SPSS 26.The result showed that managerial ownership had an insignificant effect on firm value. However, institutional ownership had a positive but insignificant effect on firm value. On the other hand, independent commissioner board had a positive effect on firm value. In contrast, financial performance which was measured by Return On Asset (ROA) had an insignificant effect on firm value.

PENGARUH KEPEMILIKAN ASING, FIRM SIZE, DAN LEVERAGE TERHADAP KINERJA PERUSAHAAN

2024-06-25T13:08:33+00:00

This research was quantitative. It aimed to examine the effect of foreign ownership, firm size, and leverage on the company’s performance. Foreign ownership was measured by the percentage of effectiveness ownership, firm size was measured by the natural logarithm (LN) company’s assets, and leverage was measured by the Debt Equity Ratio (DER). Furthermore, the data were secondary in the form of annual statements which were obtained from www.idx.co.id, and the statement data of effectiveness ownership which were taken from www.ksei.co.id. Moreover, the population was the Consumer Goods Non-Cyclical sector listed on the Indonesia Stock Exchange. Additionally, the data collection technique used purposive sampling. In line with that, there were 82 companies as the sample during 2020-2022. Therefore, it obtained 246 data samples. In addition, the data analysis technique used multiple linear regression. The result showed that the hypothesis test indicated that foreign ownership had an insignificant effect on the company’s performance. However, firm size had a positive and significant effect on the company’s performance. Likewise, firm size had a positive and significant effect on the company’s performance. On the other hand, leverage had a negative and significant effect on the company’s performance.

PENGARUH KINERJA KEUANGAN TERHADAP KEBIJAKAN DIVIDEN (STUDI EMPIRIS PADA PERUSAHAAN KESEHATAN YANG TERDAFTAR DI BEI PERIODE 2019-2022)

2024-06-25T13:11:20+00:00

This research aimed to examine and analyze the effect of profitability, liquidity, and leverage on dividend policy. Furthermore, profitability was measured by Return On Asset (ROA), liquidity was measured by the Current Ratio (CR), and leverage was measured by Debt to Asset Ratio (DAR). While dividend policy was measured by the Dividend Payout Ratio (DAR). The research was quantitative. Moreover, the population was Health companies listed on the Indonesia Stock Exchange during 2019-2022. The data collection technique used purposive sampling i.e., a sample selection with determined criteria. In line with that, there were 8 samples with 4 years of observation. The total was 32 data samples. Additionally, the data analysis technique used multiple linear regression analysis with SPSS. The result indicated that both profitability and leverage had a negative effect on the dividend policy of Health companies. On the other hand, liquidity did not affect the dividend policy of Health companies.

PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA (BEI)

2024-06-25T13:13:44+00:00

This research aimed to examine the effect of profitability, liquidity, solvability, and activity on firm value. Profitability was referred to as Return On Assets, liquidity was referred to as Current Ratio, solvability was referred to as Debt to Equity Ratio, and acidity was referred to as Total Assets Turnover ratio. Moreover, the firm value was referred to as Tobin’s Q. The value was the investors’ view in assessing the success of the company entity in business management. The research was quantitative. Furthermore, the data collection technique used purposive sampling. In line with that, there were 21 companies with 84 observations as the sample. However, there were extreme data (outlier). Therefore, 76 observations were analyzed. Additionally, the population was Transportation companies listed on the Indonesia Stock Exchange (IDX) for 4 years (2018-2021). The data analysis technique used multiple linear regression. The result showed that profitability had a significant effect on firm value. Likewise, liquidity had a significant effect on firm value. Similarly, solvability had a significant effect on firm value. Also, activity had a significant effect on firm value.

TATA KELOLA PERUSAHAAN DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

2024-06-25T13:17:04+00:00

This research aimed to examine the effect of the independent commissioner board, audit committees, and institutional ownership on the fraud of financial statements with profitability as a moderating variable at the Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Moreover, the variables were measured by independent commissioner board, audit committee, institutional ownership, Return on Asset (ROA), and Fraud Financial Statement (FFS). The research was quantitative with secondary data, in the form of companies’ annual financial statements. Furthermore, the data collection technique used purposive sampling with 30 companies fulfilled as the sample. In total, there were 90 data samples with 6 outlier data. Therefore, the data became 84 data. Additionally, the data analysis technique used Moderated Regression Analysis (MRA). The result showed that the independent commissioner board negatively affected financial statement fraud. However, the audit committee did not affect financial statement fraud. On the other hand, institutional ownership had a positive effect on financial statement fraud. In addition, profitability did not moderate the correlation between the independent commissioner board, audit committee, and institutional ownership on the financial statements fraud.

PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI PUBLIK TERHADAP KINERJA PELAYANAN PUBLIK

2024-06-25T13:19:32+00:00

The research aimed to find out the effect of accountability, transparency, and publik participation on the public service performance, especially at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Surabaya. The research was quantitative. The data were primary. Moreover, the data collection technique used convenience sampling, in which the sample was taken based on the researcher’s needs. The instrument in the data collection technique was a questionmaire. The questionmaires were distributed to 100 respondents who were the users of the Investment and One-Stop Integrated Service Office (DPMPTSP) of Surabaya service; as the sample. Futhermore, the data analysis technique used Partial Least Square (PLS) with SmartPLS 3.0. The result showed that accountability had a significantly positive effect on public service performance. Likewise, transparency had a significantly positive effect on public serive performance. On the other hand, public participation hasn’t effect on public service performance at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Surabaya.

ANALISIS PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM (STUDI KASUS BATIK JETIS SIDOARJO)

2024-06-25T13:26:45+00:00

The existence of Micro, Small and Medium Enterprises (MSMEs) in Indonesia plays a very big role in the resilience and formation of Indonesia's economic growth. However, to date the increasing number of MSMEs in Indonesia is also inseparable from the obstacles faced by every MSME actor. One of the obstacles still faced by MSME players is that many people do not realize the importance of preparing financial reports for business purposes and there is a lack of understanding regarding the preparation of financial reports for each MSME player. This research was conducted with the aim of analyzing the preparation of UMKM financial reports based on SAK EMKM (Case Study of UMKM Batik Jetis "Batik Tulis Namiroh" Sidoarjo). The type of research used is descriptive with qualitative research methods. The data collection techniques used in this research are observation, interviews and documentation. The results of this research are a draft financial report based on SAK EMKM by presenting a profit and loss report, financial position report and notes to the financial report.

PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2024-06-25T13:30:18+00:00

This research aimed to examine the effect of profitability, firm size, and debt policy on firm value. Profitability was measured by ROA (Return On Asset), debt policy was measured by DER (Debt Equity Ratio), firm size was measured by Ln Total Asset, and firm value was measured by PBV (Price to Book Value). The research was quantitative. Moreover, the population was Food and Beverage companies listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling. In line with that, there were 68 data samples taken during 4 years during 2018-2021. Furthermore, the data were secondary in the form of financial statements. The data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 25 version. The result showed that profitability had a positive effect on firm value. Likewise, debt policy had a positive effect on firm value. However, firm size had a negative effect on firm value. In short, firm value which was seen from stock price value, proved to be affected by profitability, debt policy, and firm size.

PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2024-06-25T13:33:58+00:00

This research aimed to find out (1) the effect of profitability on the firm value; (2) the effect of liquidity on the firm value; and (3) the effect of leverage on the firm value. Profitability was measured by proxy of Return On Asset (ROA), liquidity was measured by proxy of Current Ratio (CR), and leverage was measured by proxy of Debt to Equity Ratio (DER) in the manufacturing companies listed on the Indonesia Stock Exchange.The research was quantitative. Furthermore, the data collection technique used a purposive sampling method i.e., a sample collection based on the determined criteria. In line with that, there were 208 data samples from 52 companies. Moreover, the population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2022. The data analysis technique used multiple linear regressions. The result indicated that profitability had a positive effect on the firm value which was measured by proxy of Return On Asset (ROA). However, liquidity did not positively affect the firm value which was measured by proxy of Current Ratio (CR). Likewise, leverage did not positively affect the firm value which was measured by proxy of Debt Equity Ratio (DER).

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

2024-06-25T13:36:47+00:00

This reseArch aimed to examine and gain empirical evidence of the effect of sales growth which proxy with Sales growth (SG), firm size was a proxy with logarithm natural of total assets (Size), the capital structure was a proxy with Debt to Equity Ratio (DER) on the firm value which proxy with Price to Book Value (PBV).The reseArch was quantitative. Moreover, the population retail companiwa listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling, a sample selection with determined criteria. In line with that, there were 71 data samples taken during 3 years (2020-2022). Futhermore, the data analysis technique used multiple linear regression with SPSS program 26 version. The results of this reseArch show that: (1) sales growth has no effect on company value; (2) company size has a significant negative effect on company value; (3) capital structure has a significant positive effect on company value.

PENGARUH LEVERAGE, PROFITABILITAS, ENVIRONMENTAL SOCIAL DAN GOVERMENT (ESG) TERHADAP NILAI PERUSAHAAN YANG MENGUNGKAPKAN ESG PADA TAHUN 2022

2024-06-25T13:40:45+00:00

This reseach aimed to examine the effect of leverage on firm value performance, to examine the effect of profitability on firm value. Besides, it examine the effect of Environmental, Social, and Governance (ESG) on firm value in Companies That Disclose ESG in 2022. The independent variables Leverage, Profitability, and Environmental Social And Goverment (ESG). While the dependent variable is Company Value. The research was quantitative. Moreover, The population was companies that proposed ESG in 2022. The data colletion technique used saturated sampling within non-probability Sampling. Therefore, all the companies were the sample. Furtheremore, The data were secondary data in the form of evidence, notes, or historical reports witch had been arranged in published files, The data analysis technique uses multiple linear with SPSS (Statistical Product and Service Solution) 26 version. The analysis used classical assumptions consisting of normality, multicollinearity, autocorrelation and heteroscedasticity tests. The results concluded that Leverage (DER) did not effect firm value (PBV), However Profitability (ROE) affected firm value (PBV), Likewise, environmental social and governance (ESG) performance affected firm value (PBV).

PENGARUH GOOD GOVERNANCE, KOMITMEN ORGANISASI, DAN PENGENDALIAN INTERNAL TERHADAP KINERJA ORGANISASI DINAS KOMUNIKASI DAN INFORMATIKA KOTA SURABAYA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI

2024-06-25T13:45:20+00:00

This research analyzed the effect of Good Governance, organizational commitment, and internal control on service organizations performance with organizational culture as a moderating variable in the communication and information office, Surabaya. The research was quantitative. Moreover, the population was employees of the communication and information office in Surabaya. The data collection technique used simple random sampling. In line with that, there were 67 respondents as the sample. Furthermore, the data were primary taken from respondents questionnaires. The data analysis technique used interaction regression (Moderated Regression Analysis) with SPSS 27. The result showed that (1) Good Governance did not affect service organizations performance, (2) organizational commitment affected service organizations performance, (3) internal control affected service organizations performance, (4) organizational culture moderated the effect of Good Governance on service organizations performance, (5) organizational culture moderated the effect of organizational commitment on service organizations performance, and (6) organizational culture did not moderate the effect of internal control on service organizations performance.

PENGARUH FINANCIAL ATTITUDE DAN FINANCIAL LITERACY TERHADAP RISIKO FINANCIAL DISTRESS

2024-06-25T13:47:55+00:00

This research aimed to prove the effect of financial attitude and financial literacy on the financial distress risks among the undergraduate students of the Accounting Study Program at the Indonesian College of Economics Surabaya (STIESIA Surabaya) Class of 2020/2021. The research was quantitative. Furthermore, the data were primary. The instrument in the data collection technique was a questionnaire. The questionnaires were distributed to respondents. In line with that, 75 respondents of the undergraduate students of the Accounting Study Program at the Indonesian College of Economics Surabaya (STIESIA Surabaya) Class of 2020/2021 fulfilled as the sample. Moreover, the data analysis technique used descriptive analysis, validity and reliability tests, classical assumption test, and multiple linear regression analysis. The result indicated that financial attitude did not negatively affect the financial distress risks. However, financial literacy had negatively affected the financial distress risks. It meant the higher the individual's understanding regarding financial management was, the lower the risk of experiencing financial distress would be.

PENGARUH GOOD COPORATE GOVERNANCE, KINERJA KEUANGAN DAN SUKU BUNGA TERHADAP HARGA SAHAM

2024-06-25T13:51:48+00:00

This research aimed to examine the effect of Good Corporate Governance (GCG), Net Profit Margin (NPM), Return On Assets (ROA), and interest on the stock price. The GCG was measured by the company's audit committee. The research was quantitative. Moreover, the population was Coal Mining companies listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling. In line with that, there were 10 companies as the sample. Furthermore, the data were taken for 5 years (2017-2021). In total, there were 50 data samples. The data analysis technique used multiple linear regression with SPSS 25. The result showed that ROA had a positive effect on stock price. It happened as the investors observed how efficiently the companies used their assets to earn a profit. However, GCG did not affect the stock price since the investors did not consider some committees in the companies. Likewise, NPM did not affect the stock price as the indicators were used to measure the profit in sales from which operational activities come. Similarly, interest did not affect the stock price because it was the companies’ external factor.

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK DENGAN PEMODERASI INTELLECTUAL CAPITAL

2024-06-25T13:54:08+00:00

This research aimed to examine the effect of Corporate Social Responsibility disclosure and profitability on tax aggressiveness with intellectual capital as a moderating variable. The independent variables were Corporate Social
Responsibility (CSR) disclosure and profitability. CSR disclosure was measured by the Global Reporting Initiative (GRI) index, consisting of economy, environment, worker, human rights, society, and product. Profitability was measured by Return On Asset (ROA). Moreover, the dependent variable was tax aggressiveness which was measured by Cash Effective Tax Rate (CETR), and intellectual capital as the moderating variable. The research was correlational-quantitative. The data collection technique used purposive sampling, with two criteria given. Therefore, there were 210 data samples from 42 LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. Additionally, the data analysis technique used multiple regression with SPSS 26. The result showed that CSR had a significantly positive effect on tax aggressiveness. However, profitability had a negative and significant effect on tax aggressiveness. In addition, intellectual capital could moderate the effect of CSR disclosure on tax aggressiveness. Similarly, intellectual capital could not moderate the effect of profitability on taxaggressiveness.