Jurnal Ilmu dan Riset Akuntansi (JIRA)

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

2024-09-24T08:01:32+00:00

This research aimed to examine the effect of profitability, firm size, and capital structure, on the firm value in the manufacturing company listed on the Indonesia Stock Exchange (IDX) during the 2018-2022. Profitability was measured by return on assets, firm size was measured by Ln. Total Assets. Capital structure was measured by debt to equity ratio while company value was measured by price to book value. The research was quantitative. Furthermore, the population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. The data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, 23 manufacturing companies fulfilled as a sample. Moreover, the data were taken for 5 years of observation. In total, there were 115 observation data. The data analysis technique used multiple linear regression. The research result showed that profitability had a positive effect on the firm value of manufacturing companies listed on IDX. On the other hand, firm size did not affect the firm value of manufacturing companies listed on IDX. In contrast, capital structure had a positive effect on the firm value of manufacturing companies listed on IDX.

PENGARUH KEBIJAKAN KEUANGAN DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2024-09-24T08:07:23+00:00

This research aimed to find out the effect of investment policy, dividend policy, funding policy, and profitability on stock price. The investment policy was measured by Capital Expenditure to Book Value of Asset (CPA/BVA), the dividend policy was measured by Dividend Payout Ratio (DPR), the funding policy was measured by Debt to Equity Ratio (DER), and profitability was measured by Return On Asset (ROA). Moreover, the stock price was measured by the closing price. The research was quantitative. The population was 72 Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. Furthermore, the data collection technique used purposive sampling i.e., a sample determination method with certain consideration of the research criteria. In line with that, there were 17 companies in the sample. The data analysis technique used multiple linear regression. The result indicated that (1) investment policy did not affect the stock price. (2) dividend policy had a negative and significant effect on the stock price (3) the funding policy did not affect the stock price (4) profitability had a positive and significant effect on the stock price.

PENGARUH KINERJA KEUANGAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN

2024-09-24T08:10:39+00:00

This research was due to the importance of understanding the influence of financial performance and investment decisions on firm value. Therefore, it aimed to describe related factors that affected firm value in the context of Indonesia's Capital Market. Moreover, the financial ratio was measured by Return On Asset (ROA) for profitability, Current Ratio (CR) for liquidity, Debt to Equity Ratio (DER) for solvability, and Price Earnings Ratio (PER) for investment decision and also Price to Book Value (PBV) for firm value. The research was quantitative. Furthermore, the population was mining companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The data collection technique used purposive sampling. In line with that, there were 11 companies as the sample with 55 observation data. Additionally, the data analysis technique used multiple linear regression with the SPSS 26 version. The descriptive statistics analysis showed that the whole data was normally distributed and fulfilled the regressions test requirement. In addition, the hypothesis test result showed that profitability (ROA), solvability (DER), and investment decision (PER) had a positive effect on firm value. However, liquidity (CR) did not affect but had a negative effect on firm value.

EFEKTIVITAS PENGELOLAAN DANA DESA DALAM MENUNJANG PEMBANGUNAN PEDESAAN

2024-09-24T08:13:53+00:00

This research aimed to determine whether Village Fund Management had been effective in supporting the village development and find out some factors that affected Village Fund Management's effectiveness in supporting its development at Betro village, Sedati, Sidoarjo during 2022-2023. This can be seen in the planning, implementation, and accountability process involving the villagers. The research was descriptive-qualitative. Moreover, the data collection technique used random sampling, with a questionnaire distributed to respondents as supporting data. Some interviews, observations, and documentation were applied as the instruments in the data collection technique. The interviews were conducted with the head of the village and its government head of the section. In line with that, there were 50 villagers as the sample which came from some RT/RW of Betro villages. Furthermore, the data analysis technique used the process of data reduction, presentation, and conclusion. The result showed that the Musrembang activity at Betro village had fulfilled the requirements, which could be seen from villagers’ participation and suggestions for its activity. At the village, from its implementation, there was a surplus. It meant the realization that the village's total assets were a little lower than the total expenditure that had already been planned.

PENGARUH LINGKUNGAN ETIKA, SIFAT MACHIAVELLIAN, PERSONAL COST, DAN KOMITMEN ORGANISASI TERHADAP NIAT MELAKUKAN WHISTLEBLOWING

2024-09-24T08:17:36+00:00

This research aimed to examine and determine the effect of etique environment, machiavellian manner, personal cost, and organizational commitment on the intention of whistleblowing at BPKAD in Surabaya.The research was quantitative. Moreover, the population was all employees in the Accounting and Financial Treasurer, Secretariat, and Asset division in BPKAD Surabaya. The data collection technique used purposive sampling, with the Slovin formula as the instrument. In line with that, there were 80 respondents as the sample. Furthermore, the data were primary and were taken through the result of questionnaires that had been distributed to the respondents. The data analysis technique used multiple linear regression with SPSS (Statistical Package for the Social Science) 26 version. The result concluded that etique environment had a significantly positive effect on the intention of whistleblowing at BPKAD in Surabaya. Likewise, the machiavellian manner had a significantly positive effect on the intention of whistleblowing at BPKAD in Surabaya. Similarly, both personal cost and organizational commitment had a significantly positive effect on the intention of whistleblowing at BPKAD in Surabaya.

PENGARUH CAPITAL EXPENDITURE, CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

2024-09-24T08:22:17+00:00

This research examined the effect of capital expenditure, corporate social responsibility, and profitability on the firm value. The measurement of capital expenditure used the CAPEX ratio, corporate social responsibility was measured by giving score on the disclosure items, and profitability was measured by Return On Equity (ROE). Meanwhile, firm value was measured by Price to Book Value (PBV). This research was quantitative. Furthermore, the population was Telecommunication sub-sector companies listed on the Indonesia Stock Exchange (IDX). Moreover, the data collection technique used purposive sampling, i.e., a sample selection with determined criteria. In line with that, 13 companies fulfilled the criteria as samples. Furthermore, the data were taken for 5 years (2018-2022). Therefore, 65 observation data were analyzed taken from the official website Indonesia Stock Exchange (www.idx.co.id). The data analysis technique used multiple linear regressions with the SPSS program 26 version. The result showed that both capital expenditure and corporate social responsibility had a positive effect on the firm value of Telecommunication sub-sector companies. On the other hand, the probability had a negative effect on the firm value of Telecommunication sub-sector companies.

PENGARUH KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS

2024-10-29T08:16:52+00:00

This research examined the effect of liquidity, leverage, profitability, and sales growth on financial distress. Current Ratio (CR) measured liquidity, Debt to Assets Ratio (DAR) measured leverage, Return On Assets (ROA) measured profitability, and Sales Growth Ratio measured Sales Growth (SG). The research was quantitative. The population was Food and Beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). Moreover, the data collection technique used purposive sampling. In line with that, there were 22 companies in the sample. The data were taken for 5 years (2018-2022). In total, 110 data were analyzed. Furthermore, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 26 versions. The result showed that liquidity had a positive effect on financial distress. However, leverage did not affect financial distress. In contrast, profitability had a positive effect on financial distress. Likewise, sales growth had a positive effect on financial distress.

PENGARUH KINERJA KEUANGAN DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL

2024-10-29T08:19:52+00:00

This research examined the effect of profitability, growth opportunity, total assets turnover, and business risks on capital structure. The research was quantitative. The data were secondary and obtained from the annual financial statement of the company published by the Indonesia Stock Exchange (IDX) on the official website www.idx.co.id. Futhermore, the population was Coal Mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019 – 2022 period. Moreover, the data collection technique used purposive sampling. In line with that, there were 20 Coal Mining companies as the sample with 4 years of observation. Therefore, the total data was 80. In addition, the data analysis technique used multiple linear regression with the SPSS program 26 version. The result showed that both profitability and business risk had a negative effect on the capital structure of Coal Mining companies. On the other hand, growth opportunity had a positive effect on the capital structure of Coal Mining companies. However, total assets turnover did not affect the capital structure of Coal Mining companies.

PENGARUH PROFITABILITAS, LEVERAGE DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

2024-10-29T08:22:56+00:00

This research aimed to examine the effect of profitability, leverage, and Good Corporate Governance on the firm value at the companies listed on the SRI- KEHATI index.The research was quantitative. Furthermore, the population was companies listed in the SRI-KEHATI index during 2019-2021. The data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 15 companies as the sample. Moreover, the data were secondary and taken from the annual report during 2019-2021. The data analysis technique used multiple linear analysis and classical assumption test which consisted of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test.Based on the research result, it showed that profitability affected the firm value of companies listed on the SRI-KEHATI index. On the other hand, leverage did not affect the firm value of companies listed on the SRI-KEHATI index. In contrast, institutional ownership did not affect the firm value of companies listed on the SRI-KEHATI index. In contrast, independent commissioner affected the firm value of companies listed on the SRI-KEHATI index.

PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTI DAN REAL ESTATE

2024-10-29T08:43:12+00:00

This research aimed to examine the effect of profitability, sales growth and firm size on capital structure. Moreover, the research was causal-comparative with a quantitative approach. The data were secondary, in the form of the annual financial report, and taken from the Indonesia Stock Exchange (IDX). The population was Property and Real Estate companies listed on IDX during 2019-2022. Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 20 companies as the sample. In total, there were 80 data observations. Additionally, the data analysis technique used multiple linear regression. The result concluded that profitability had a negative effect on capital structure. It meant a higher profit made companies use internal funds before using the debts. However, sales growth did not affect capital structure. This meant the sales fluctuation did not affect the capital structure since the companies used profits from sales. In contrast, firm size had a positive effect on capital structure. In other words, bigger companies could gain more assets and have liabilities to add to debts.

PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

2024-11-04T02:40:44+00:00

This research aimed to find out and examine the effect of taxpayers' awareness, service quality, and tax sanctions on vehicle taxpayers’ compliance at the Joint Office of South Surabaya SAMSAT. The research was quantitative. Moreover, the data collection technique used accidental sampling. In line with that, there were 100 respondents as the sample. Furthermore, the instrument of data collection technique used questionnaires. The data were primary, taken from respondents’ questionnaires; and secondary taken from taxpayers’ arrears data with their list in 2021. Additionally, the data analysis technique used multiple linear regression with SPSS 26. The result concluded that taxpayers’ awareness had a significantly positive effect on vehicle taxpayers’ compliance at the Joint Office of South Surabaya SAMSAT. Likewise, service quality had a significantly positive effect on vehicle taxpayers’ compliance at the Joint Office of South Surabaya SAMSAT. Similarly, tax sanctions had a significantly positive effect on vehicle taxpayers’ compliance at the Joint Office of South Surabaya SAMSAT.

PENGARUH MODAL INTELEKTUAL, KINERJA KEUANGAN, KEBIJAKAN DEVIDEN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN

2024-11-04T02:45:01+00:00

This research aimed to examine the effect of intellectual capital, financial performance, dividend policy, and capital structure on firm value. Moreover, the research was quantitative. The population was Coal Mining sub-sector companies listed on the Indonesia Stock Exchange (IDX). Furthermore, the data collection technique used purposive sampling i.e., a sample selection with determined criteria. In line with that, there were 30 companies as the sample. Additionally, the data were taken during 3 years (2020-2022). In total, there were 90 data taken. The data analysis technique used multiple linear regression. The research result showed that (1) intellectual capital did not affect the firm value of Coal Mining sub-sector companies listed on IDX, which means that the three components of intellectual capital do not influence the high or low value of a company; (2) financial performance had a positive effect on the firm value of Coal Mining sub-sector companies listed on IDX, which can be interpreted as whether the company's ability to gain profits influences company value; (3) dividend policy did not affect the firm value Coal Mining sub-sector companies listed on IDX, meaning that the high and low dividends given by the company do not affect the company value; (4) capital structure had a positive effect on the firm value Coal Mining sub-sector companies listed on IDX, the company's ability to balance the benefits and costs of using debt will affect company value.

PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI WILAYAH JOMBANG

2024-11-04T03:06:59+00:00

Understanding and knowledge about accounting are needed by Micro, Small, and Medium Enterprise (MSMs) practitioners at present. This research aimed to analyze and determine the implementation of the MSMs’ practitioners in Jombang. The research was interpretative qualitative. Moreover, the instrument in the data collection technique was an unstructured interview. In line with that, the data were taken from the results of unstructured interviews for the MSMs’ practitioners at De Nala Foodcourt, Jombang. Furthermore, the data analysis technique used descriptive analysis. The result showed that practitioners of MSMs at De Nala Foodcourt, Jombang did not understand and apply the accounting correctly. Only some of them understood it as applying to their businesses. They explained that the accounting was applied simply. Additionally, their bookkeeping consisted of income and expenses that were based on experiences, not from accounting understanding. It happened because the practitioners preferred to focus on their experiences, not accounting learning.

PENGARUH INDEPENDENSI, PROFESIONALISME, DAN PENGALAMAN AUDITOR DALAM PELAKSANAAN STANDAR AUDIT TERHADAP KUALITAS AUDIT

2024-11-04T03:46:25+00:00

This research aineed to examine the effect of independence, professionalism, and auditor experience on audit quality. The population was auditors who worked in 10 Public Accountant Offices in Surabaya. Moreover, the data were primary, in the form of questionnaires. The questionnaires were distributed to the respondents. The research was empirical. Furthermore, the data collection technique used convenience sampling, in which the sample was more efficient with affordable access. In line with that, there were 110 respondents. Additionally, the closedquestionnaires were taken from respondents’ statement in which they answered one of the options given. The data analysis technique used multiple regression. In addition, there were 3 independent variables; independence, professionalism, and auditor experience. While the dependent variable was audit quality. The result conluded that: 1) Independence had a positive and significant effect on audit quality; 2) Professionalism had a positive and significant effect on audit quality; and 3) Auditor experience had a significantly positive effect on audit quality. Meanwhile, the determination coefficient value showed that independence, professionalism, and auditor experience contributed dependent variable (audit quality) for 48%. The rest of 52% was affected by other factors.

DETEKSI KECURANGAN LAPORAN KEUANGAN MELALUI ANALISIS ELEMEN-ELEMEN FRAUD HEXAGON

2024-11-04T03:48:56+00:00

This research aimed to examine the effect of the Fraud Heagon Theory stimulus on financial statement fraud. The research was quantitative. The population was Tourism, Hotel, and Restaurant companies listed on the Indonesia Stock Exchange (IDX) 2018-2022. Moreover, purposive sampling was used for the data collection technique. In line with that, there were 11 companies as the sample. Furthermore, the data analysis technique used multiple linear regression with SPSS 27. The result showed that: (1) financial stability had a positive effect on financial statement fraud, (2) financial target affected financial statement fraud, (3) change in director positively affected financial statement fraud, (4) cooperation with the Government had a negative effect on financial statement fraud, (5) nature of industry had negatively affected financial statement fraud, (6) change in auditor negatively affected financial statement fraud, and (7) political connection had a positive effect on financial statement fraud.

PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

2024-11-04T03:51:09+00:00

This research aimed to examine the effect of firm size, leverage, profitability, and dividend policy on firm value.
The independent variables namely firm size was measure by Ln Total Assset, Leverage was measured by Debt to
Equity Ratio (DER), Profitability was measured by Return on Equity (ROE) and Dividend policy was measured
by Dividend Payout Ratio (DPR). Meanwhile the dependent variable was the Firm value that was calculated by
Price to Book Value (PBV). The research was quantitative. It applied testing based on hypothesis and dissertation
with data analysis as statistically and mathematically. Moreover, the data collection technique used purposive
sampling. In line with that, there were 45 samples from 9 Health companies listed on the Indonesia Stock Exchange
(IDX) during 2018 – 2022. The data analysis technique used multiple linear regression with SPSS. The result
concluded that firm size did not affect the firm value of Health companies. Leverage, profitability and dividend
policy affected the firm value of Health companies.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

2024-11-05T08:05:26+00:00

This research aimed to examine the effect of institutional ownership, managerial ownership, independent
commissioners, and audit committees on firm value. The research was quantitative. Moreover, the population
was all Transformation and Logistics companies that were listed on the Indonesia Stock Exchange (IDX) during
2019-2022. The data were secondary in the form of annual reports and financial statements published by the
official website of the Indonesia Stock Exchange (IDX). Furthermore, the data collection technique used
purposive sampling, in which the sample was based on the criteria given. In line with that, there were 40
Transformation and Logistics companies as the sample. Additionally, the data analysis technique used multiple
linear regression analysis. The result showed that both institutional ownership and managerial ownership
affected the firm value of Transformation and Logistics companies. On the other hand, independent
commissioners, as well as audit committees, did not affect the firm value Transformation and Logistics
companies.

PENGARUH PARTISIPASI ANGGARAN, BUDGET EMPHASIS, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP SENJANGAN ANGGARAN (KOTA SURABAYA)

2024-11-05T08:12:52+00:00

This research examined the budget participation, budget emphasis, and environmental uncertainty on budgetary
slack (An Empirical Study at Surabaya Local Apparatus Organization).The research was quantitative. Moreover,
the population included the Educational Office, Health Office, Fire and Rescue Office, Transportation Office,
Social Office, Regional Financial and Asset Management Agency, Regional Development Planning, Research, and
Development Agency, Library and Archives Office, Pamong Praja Police Unit, and Environmental Office which
consisted of 45 respondents. Furthermore, the data were primary. The instrument in the data collection technique
was a questionnaire. The questionnaires were distributed to the respondents. Additionally, the data analysis
technique used multiple linear regression with SPSS 21. The research showed that budget participation positively
and significantly affected the Surabaya Local Apparatus Organization's budgetary slack. Likewise, the budget
emphasis positively and significantly affected the Surabaya Local Apparatus Organization's budgetary slack.
Similarly, environmental uncertainty positively and significantly affected the Surabaya Local Apparatus
Organization's budgetary slack.

EFEKTIVITAS PENERAPAN PRINSIP GOOD GOVERNANCE DALAM PELAYANAN PUBLIK DI KANTOR KECAMATAN BUDURAN

2024-11-05T08:18:48+00:00

This research aimed to find out the effectiveness of the principle of Good Governance in the public service in the
district of Buduran. Good governance was measured by the principles of (1) transparency, (2) accountability, (3)
participation, and (4) effectiveness and efficiency. Furthermore, the research was qualitative. The instruments in
the data collection technique were interviews, observations, and documentation. Moreover, the informants
consisted of two district employees and three people from the surrounding environment. The result showed that
transparency in the Buduran district had not run well yet, which caused a burden on public efficiency and wealth.
Even though public accountability and participation in public service implementation had been well- implemented,
the effectiveness of it hadn’t achieved the expected efficiency. It was caused by the lack of identification including
the lack of information access that eased for the public. Besides, there was also a lack of internal and external
auditing. As a suggestion, since the principle of Good Governance in the Buduran district had not been fully
effective; some revisions needed to be applied in transparency and public need fulfillment to increase public service.

PENGARUH PROFITABILITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN

2024-11-11T02:25:37+00:00

Firm value is a perception from investors of the company’s assets often linked to stock prices. Furthermore, the
population was Food and Beverage companies listed on the Indonesia Stock Exchange (IDX). In line with that,
a higher stock price showed higher firm value. This research aimed to increase the firm's value through
profitability and investment decisions. Moreover, the data collection technique used purposive sampling, in
which the sample was based on the criteria given. In line with that, there were 116 Food and Beverage
companies listed on the IDX during 2019-2022 as the sample. Additionally, the sampling technique used nonrandom
sampling. The data analysis technique used multiple linear regressions with the SPSS (Statistical
Product and Service Solution). The result showed that the R2 value of the multiple linear regression model was
48.8%. In addition, the hypothesis test result found that both profitability and investment decisions had a
positive and significant effect on the firm value of Food and Beverage companies listed on the IDX. In other
words, when the management's role in planning and controlling on the profitability and investment decisions
was running well; firm value would increase.