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Results in Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana: 154

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Airin Mentari, Nurhidayat Nurhidayat, Siti Aisah Rahmah Wati, Zainal Umaaya
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 717-722; https://doi.org/10.35137/jabk.v9i2.681

Abstract:
This study aims to determine the impact of the budget cuts on the performance of the Financial and Development Supervisory Agency. This research was carried out at Finance and Development Supervisory Agency Representatives of Riau because it is an echelon II unit that best represent the main business of Finance and Development Supervisory Agency, namely supervision of state/regional finance and national development. The study used a qualitative approach with case study design. Data collection was conducted through in-depth interviews with participants selected by purposive sampling and through document review. The results of this study indicate that the performance of Finance and Development Supervisory Agency Representatives of Riau was successful even though it was affected by budget cuts. This can happen because the Finance and Development Supervisory Agency Representatives of Riau has a method of implementing supervision, namely carrying out several assignments at the same locus at the same time
Dagna Puspabhita, Harsita Gianti, Budi Muhammad Nur Iman
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 709-716; https://doi.org/10.35137/jabk.v9i2.680

Abstract:
This article is written to present appropriate facts and data so that they can refute or justify these assumptions, regarding the capital market, investors after knowing whether the assumptions are valid or invalid they need to determine their attitude, whether to sell, buy or just wait and see. is quantitative research. Sources of data in this study using secondary data. The secondary data used in this study is the financial statements of each pharmaceutical sub-sector company in 2018, 2019, 2020. The data collection technique used in this study is the documentation method. The data analysis technique for financial performance used is the Wilcoxon Sign Test asymp value. there is no strong interest from investors and potential investors to make long-term sales or purchases, all are still waiting and see and these stocks are mostly open and close at prices that are not too high or low because many buy or sell in the short term to get profits or just beautify your portfolio with the expectation of future profit.
Se. Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 771-782; https://doi.org/10.35137/jabk.v9i2.689

Abstract:
The purpose of this research is to determine and analyze that audit fee, and reputation of auditor have an impact on audit delay in energy companies listed on the Indonesian Stock Exchange from 2017  to 2019. This research is a causal comparative with quantitative approach. The samples are 32 energy companies with purposive sampling method. The research was using data that downloaded from official website of Indonesian Stock Exchange. The data analysis techniques are descriptive statistics, precondition analysis test, and hypothesis tests using single and multiple linear regression analysis that tested on IBM SPSS Version 25. The results show audit fee has no impact on audit delay whereas reputation of auditor has negative significant on audit delay. Simultaneously, audit fee and reputation of auditor have significant impact on audit delay.
Se. Siti Nurlatifah, Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 747-758; https://doi.org/10.35137/jabk.v9i2.690

Abstract:
Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan antara opini going concern, audit delay, dan pertumbuhan perusahaan terhadap auditor switching pada perusahaan manufaktur sub sektor real estate dan property. Penelitian ini menggunakan pendekatan deskriptif kuantitatif, bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Data yang digunakan merupakan data sekunder yaitu laporan keuangan dan laporan tahunan yang diunduh dari website resmi BEI yaitu www.idx.co.id. Populasi penelitian ini adalah Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2014-2019 sebanyak 65 perusahaan. Sampel diambil dengan menggunakan teknik purposive sampling berjumlah 17 perusahaan di kali 6 tahun sehingga menghasilkan 102 unit analisis. Teknik analisis data menggunakan program SPSS versi 25 berupa statistik deskriptif dan regresi logistik. Hasil pengujian menunjukkan bahwa Opini going concern berpengaruh positif dan signifikan terhadap Auditorswitching, Audit delay tidak dapat mempengaruhi auditor switching terhadap Auditor switching, Pertumbuhan perusahaan tidak dapat mempengaruhi auditor switching terhadap Auditor switching, serta Opini going concern, audit delay, dan pertumbuhan perusahaan secara simultan memiliki pengaruh terhadap auditor switching. Novelty penelitian ini menjawab gap penelitian terdahulu, dengan menggunakan variabel yang berbeda dari peneliti terdahulu dan rentang waktu yang berbeda dari tahun–tahun sebelumnya.
M.Ak. Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 640-652; https://doi.org/10.35137/jabk.v9i2.685

Abstract:
This research was conducted to determine the effect partially or simultaneously between operating cash flow, leverage , profitability and enterprise risk management on financial distress in manufacturing companies in the basic industry and chemical sector listed on the Indonesia Stock Exchange for the 2018-2020 periods. The data analysis technique used is quantitative research methods with descriptive and verification approaches. The type of data used is secondary data obtained from the Indonesia Stock Exchange (BEI). The method of determining the sample of this study using purposive sampling. The population in this study were 78 companies. Companies that meet the criteria to be sampled in this study are 19 companies.The results of the study partially show that operating cash flow and enterprise risk management disclosure have a significant effect on financial distress. Meanwhile, leverage and profitability do not have a significant effect on financial distress. While simultaneously operating cash flow, leverage , profitability and enterprise risk management disclosure have a significant effect on financial distress.
Munawaroh Se. Munawaroh, Yolanda Liviana
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 733-746; https://doi.org/10.35137/jabk.v9i2.695

Abstract:
This study’s purpose was to analyze the influence of financial literacy, personal interests, and digital investment application services on the Millennial's investment interest in the Bibit Application, a Mutual Fund Investment platform for beginners. Using 100 samples and multiple linear regression analysis shows that partially, both personal interests and digital investment sevices have significant impact on the Millennial's interest in investing on this digital platform. Furthermore, all variables simultaneously also have a significant effect.
Christina V Situmorang, Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 653-659; https://doi.org/10.35137/jabk.v9i2.699

Abstract:
The purpose of this study is to find out and analyze the factors that affect the stock price of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020. The subjects of this survey included 39 banking companies by accessing financial statements in audits on the Indonesia Stock Exchange website. The sampling procedure used is a sampling procedure intended for 20 sampling companies in 4 years of observation (2017-2020) with (20 Companies X 4 Years = 80) units of analysis. The data analysis method used is logistic linear regression. Earnings Per Share, Return on Investment, and Price to Book Value (PBV) simultaneously affect the Stock Price by 80.3% based on the results of processing logistic regression data using SPSS 20 software. The remaining 19.7% is affected by other variables. Partially Earning Per Share, Return on Investment, and Price to Book Value (PBV) have a positive and significant effect on Stock Prices. 
Se. Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 759-770; https://doi.org/10.35137/jabk.v9i2.688

Abstract:
The advantage of Green Accounting is that it tries to reduce the negative effects of economic activities and systems on environment. Given the importance of business value and environmental conservation, the assessment of affect the value of the company is very important. This study aims to analyze and examine the factors of green accounting for the value of PROPER Participating manufacturing companies are listed on the Indonesian Stock Exchange. This study uses secondary data obtained from annual reports and sustainability reports of manufacturing companies, PROPER Rating reports and through several related websites and data analysis methods used are multi-linear Regression analysis. Before performing multiple linear regression analysis, classical hypothesistesting is first performed using the program SPSS v.22.
Se. Deden Tarmidi, Natalia Desy Novitasari
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 691-698; https://doi.org/10.35137/jabk.v9i2.658

Abstract:
This study was conducted to analysis impact of tax expense, tunneling incentives, and profitability on transfer pricing ratio. Used manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020, this study uses multiple linear regression analysis with SPSS software.This study find that impact of tax expense and tunneling incentives as significantly on transfer pricing, while the profitability is have no significant impact. This shows that the magnitude of the tax burden can encourage management to increase transfer pricing transactions so that the tax burden on a consolidated basis is low, this is also reinforced by the impact of tunneling incentives that show the level of power ownership which also has an impact on transfer pricing transactions in minimizing the group company tax cost.
Se. Hj. Dewi Rejeki, Nanda Luthfi Fauziah
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 660-675; https://doi.org/10.35137/jabk.v9i2.683

Abstract:
This study aims to empirically prove the effect of free cash flow, institutional leadership, managerial leadership and company growth on debt policy in property and real estate and building construction sector companies listed on the Indonesia Stock Exchange in 2017-2019. The sample used is 24 companies with a total population of 72.The method used in this study is a quantitative method with a purposive sampling technique. The data analysis used by the author in this study is Descriptive Statistical Analysis and Multiple Linear Regression Analysis. The results of the study prove that partially Free Cash Flow, Institutional Ownership, and Managerial Ownership have an effect on Debt Policy. Meanwhile, the Company's growth has no effect on the Debt Policy. But simultaneously, simultaneously Free Cash Flow, Institutional Ownership, Managerial Ownership, and Company Growth together affect the Debt Policy
S. Kom. Mulia Rahmah, Retno Dwidjayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 614-627; https://doi.org/10.35137/jabk.v9i2.687

Abstract:
To test and analyze the influence of Intellectual Capital and Corporate Social Responsibility partially on the Performance of Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2017-2020 Period.The analytical method used in this studynamely by using descriptive statistical methods and multiple regression then using classical assumption and hypothesis testing using T test, F test and R² test, sampling using purposive sampling method with a population of 26 from the population obtained 15 samples. The results showed that partially or in accordance with.  the results of the T test, that Intellectual Capital and CSR have a significant effect on the performance of the Study Company in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2017-2020 period.
M.Si Tasum Tasum Se.
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 783-793; https://doi.org/10.35137/jabk.v9i2.692

Abstract:
Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel pengetahuan perpajakan, sosialisasi perpajakan, dan penerapan sistem e-filing terhadap kepatuhan wajib pajak orang pribadi selama masa pandemi Covid-19. Dalam penelitian ini digunakan jenis metode kuantitatif asosiatif menggunakan kuesioner dengan skala pengukuran diferensial semantik. Penelitian ini dilakukan pada Wajib Pajak orang pribadi yang terdaftar sebagai SPT wajib dan memiliki NPWP di KPP Pratama Pondok Gede.
Nursanita Nasution, Addin Arrahmi, Budi Wahyuni, Virna Prasamia Nugraha
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9; https://doi.org/10.35137/jabk.v9i2.682

Abstract:
The massive influence of the Industrial Revolution 4.0 era has spread to various sectors, including the education sector. The world of education is faced with demands to adapt to the development of technology and information to improve the quality of education. The phenomenon of digitalization has now been widely applied to the payment system, including the payment of school fees. The purpose of this study is to determine the perceptions and assessments of users of digital payment systems in educational institutions, both from the side of school managers and parents of students and to analyze the implications for school financial accountability. The research method used is qualitative research with a phenomenological approach. The use of a digital payment system in school institutions can be one way to improve financial accountability, because the implementation of the system has proven to make the data generated, especially in the income cycle, more neat and accurate. This of course will have an impact on the reliability of the information generated. If the information produced is reliable, of course it will have a positive effect on financial accountability in schools
Abigail Dwi Pangestu Setiadi, Valentine Siagian
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 699-708; https://doi.org/10.35137/jabk.v9i2.657

Abstract:
Audit quality is very important for a company, therefore this study aims to see whether company size, number of audit committees, and audit report lag can affect audit quality. The data used in this study is secondary data which will be analyzed using SPSS. Significant results were obtained from the size of the company and the number of audit committees, while the audit report lag in this study could not affect audit quality.
Se. Mishelei Loen
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 794-805; https://doi.org/10.35137/jabk.v9i2.691

Abstract:
This study aims to determine the effect of partial or simultaneous independent commissioners and institutional ownership on tax aggressiveness. `The data used in this research is secondary data. The data sources used in this study were obtained from the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2020 period, which were downloaded from the Indonesia Stock Exchange website, namely www.idx.co.id, which would then be processed using the SPSS version of the software. 25. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2020 period. The number of samples observed was 194 data with an observation period of 2 (two) years from 2019–2020. The test results show that the independent commissioner has a negative effect on tax aggressiveness. Institutional ownership has a negative effect on tax aggressiveness, and independent commissioners and institutional ownership have a simultaneous negative effect on tax aggressiveness. Penelitian in bertujuan untuk mengetahui pengaruh sexara parsial maupun simultan komisaris independen dan kepemilikan institusional terhadap agresivitas pajak. `Data yang digunakan dalam penelitian ini adalah data sekunder. Sumber data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2019–2020, yang diunduh dari website Bursa Efek Indonesia yaitu www.idx.co.id, yang selanjutnya akan diolah menggunakan software SPSS versi 25. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2020. Jumlah sampel yang diamati sebanyak 194 data dengan periode pengamatan selama 2 (dua) tahun dari tahun 2019–2020. Hasil pengujian menunjukan bahwa komisaris independen berpengaruh negatif terhadap agresivitas pajak. Kepemilikan institusional berpengaruh negatif terhadap agresivitas pajak, serta Komisaris independen dan kepemilikan institusional berpengaruh negatif secara simultan terhadap agresivitas pajak.
Se. Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 628-639; https://doi.org/10.35137/jabk.v9i2.684

Abstract:
This study aims to analyze the effect of the CAMEL ratio as measured using the ratio of CAR, NPL, ROA, ROE, LDR and BOPO to financial distress in the mixed bank sector in Indonesia for the period 2014-2019. Data were analyzed using multiple regression and hypothesis testing F test for simultaneous effect and T test for partial effect. The results of this study indicate that the ratio of CAR, NPL, ROA, ROE and LDR partially has no significant effect on Financial Distress, while BOPO has a significant effect on Financial Distress. However, simultaneously the six ratios have an effect on the Financial Distress of Indonesian banks
Herry Winarto, Dici Oktaria
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 676-690; https://doi.org/10.35137/jabk.v9i2.686

Abstract:
This study aims to examine the effect of Fixed Asset Intensity, and Leverage on Tax Avoidance in manufacturing companies in the Consumer Goods Industry sector listed on the Indonesia Stock Exchange in 2016-2019. The number of companies that were used as samples for this study were 10 companies using the purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, simultaneous significance test (F test), individual parameter significance test (t test) and coefficient of determination. Based on the results of the study, it shows that the Intensity of Fixed Assets, Leverage, simultaneously has a significant effect on Tax Avoidance with a significance level of 0.004. While partially, Asset Intensity has a positive effect having a significance value of 0.007 and Leverage has a significant effect on Tax Avoidance having a significance value of 0.049
Ak. Ari Purwanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 509-519; https://doi.org/10.35137/jabk.v9i1.636

Abstract:
Kondisi underpricing pada saat penawaran saham perdana (IPO) pada bursa efek Indonesia yang dipengaruhi tingkat pengembalian atas aset dan reputasi dari underwriter merupakan tujuan dari dilakukannya penelitian ini. Terdapat 84 perusahaan yang digunakan sebagai sampel penelitian dari 159 perusahaan yang mengalami kondisi underpricing selama periode 2015 sampai dengan 2019 di Bursa Efek Indonesia. Dengan menggunakan regresi linear berganda dalam metode pengujian hipothesisnya, penelitian ini membuktikan bahwa reputasi underwriter dan tingkat pengembalian atas aset memberikan pengaruh negatif pada kondisi underpricing. Hasil empiris ini memperlihatkan perusahaan dengan kinerja aset yang lebih tinggi dan menggunakan underwriter yang berreputasi terbukti dapat memperkecil kondisi underpricing pada saat IPO The condition of underpricing at the time of the initial public offering (IPO) on the Indonesian stock exchange which is influenced by the rate of return on assets and the reputation of the underwriters is the purpose of this research. There are 84 companies used as research samples from 159 companies that experienced underpricing conditions during the period 2015 to 2019 on the Indonesia Stock Exchange. By using multiple linear regression in the hypothesis testing method, this study proves that the underwriter's reputation and the rate of return on assets have a negative effect on the underpricing condition. This empirical result shows that companies with higher asset performance and using reputable underwriters are proven to reduce underpricing conditions at the time of the IPO.
Se. Mishelei Loen
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 582-593; https://doi.org/10.35137/jabk.v9i1.634

Abstract:
The purpose of the reasearch to find out and analyze the effect of Leverage, Earning Power, and Managerial Ownership of Earnings Management, Study on Companies Conducting Right Issues on the Indonesia Stock Exchange for the period 2016-2020. The analytical method used in this study namely by using descriptive statistical methods and multiple regression then using classical assumption and hypothesis testing using T test, F test and R² test, sampling using purposive sampling method with a population of 55 from the population obtained 18 samples.  The results showed that partially or according to the results of the T test, that Leverage, Earning Power, and Managerial Ownership have a significant effect on Study Management in Companies Conducting Right Issues on the Indonesia Stock Exchange for the 2016-2020 period.
Se. Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 9, pp 537-548; https://doi.org/10.35137/jabk.v9i1.638

Abstract:
The research was conductedto determine the effect Loan of Deposit Ration, Return On Asset to individual banking firm Indonesin stock exchange ( IDX) priod 2016-2020. This research uses quantitative statistical data of banking companies, literature, financial report published by banks or the internet that have ben audited by banking companies on the Indonesia Stock Exchange (IDX), in order to obtain an overview of the bank. The result of this study indicate that the Loan to Deposit Ration, Return On Assets and devidends are partially respectively. Loan to Deposit Ration has insignificant and negative effect on devidends. This can be explained by the Loan to Deposit Ratio t value of 1.889 with a propability level of 0.064 which is smaller tahn 0.05. Return on assets (ROA) has asignificant and positive effect on devidends. This can explained by the t count value of 1.889 with a probability level of 0.0064 grater than 0.05. Loan to Deposit Ration (LDR) and Return On Assets (ROA) simultaneously on devidends have a moderate effect of 0.501. The amount of contribution Requare or the coefficientof determinarion is 0.251, which means that the Loan to Deposit Ratio (LDR) and Return On Assets (ROA) variable contribute 25.1% to devidends. While the remaining 74.9 %is influenced by other variables.
S. Kom. Mulia Rahmah, Alifia Febriani
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/10.35137/jabk.v8i3.593

Abstract:
The influence of Dividend Policy and Company’s Size on The Value of the Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. This research aims to examine The influence of Dividend Policy and Company’s Size on The Value of The Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018.
The research was conducted in consumer goods industry sector manufacturing companies listed on the Indonesia Stock Exchange (BEI)
in the 2015-2018 period. The sampling method used was purposive sampling method, the sample used was 14 companies. The data analysis technique used is descriptive statistics, classic assumption test, normally test, multicolonierity test, autocorrelation test, heteroscedasticity test, multiple liner regression model and hypothesis testing using SPSS 22  for windows. The result showed that Dividend Policy and
Company’s Sizehas simultaneously affect The Value of The Company. In Parsial, The Dividend Policy has a positive and significant effect on The Value of The Company.Meanwhile, the Company Size has a negative but unsignificant effect on The Value of The CompanyThe influence of Dividend Policy and Company’s Size on The Value of the Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. This research aims to examine The influence of Dividend Policy and Company’s Size on The Value of The Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018.
The research was conducted in consumer goods industry sector manufacturing companies listed on the Indonesia Stock Exchange (BEI)
in the 2015-2018 period. The sampling method used was purposive sampling method, the sample used was 14 companies. The data analysis technique used is descriptive statistics, classic assumption test, normally test, multicolonierity test, autocorrelation test, heteroscedasticity test, multiple liner regression model and hypothesis testing using SPSS 22  for windows. The result showed that Dividend Policy and
Company’s Sizehas simultaneously affect The Value of The Company. In Parsial, The Dividend Policy has a positive and significant effect on The Value of The Company.Meanwhile, the Company Size has a negative but unsignificant effect on The Value of The Company The influence of Dividend Policy and Company’s Size on The Value of the Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. This research aims to examine The influence of Dividend Policy and Company’s Size on The Value of The Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. The research was conducted in consumer goods industry sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2015-2018 period. The sampling method used was purposive sampling method, the sample used was 14 companies. The data analysis technique used is descriptive statistics, classic assumption test, normally test, multicolonierity test, autocorrelation test, heteroscedasticity test, multiple liner regression model and hypothesis testing using SPSS 22 for windows. The result showed that Dividend Policy and Company’s Size has simultaneously affect The Value of The Company. In Parsial, The Dividend Policy has a positive and significant effect on The Value of The Company.Meanwhile, the Company Size has a negative but unsignificant effect on The Value of The Company
Se. Stevany Febreany
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/10.35137/jabk.v8i3.595

Abstract:
The National Health Insurance Program is a compulsory social health insurance. This social security has good and bad effects. Its good effect is the community gets social protection in the form of health facilities. But it is estimated the adverse effects experienced by pharmaceutical companies. The price of the product in the era of the National Health Insurance has been determined by the government, where the price is below the company's production costs coupled with the deficit experienced by the Social Security Organizing Agency (BPJS) resulting in the company having to operate on a low profit and low margin basis. The purpose of this study is to identify financial conditions in the pre and post National Health Insurance era. The research method used is quantitative descriptive research method with financial ratio comparison analysis tools, namely liquidity ratios calculated through cash ratios, profitability ratios calculated through net profit margins and sales growth in the financial statements of PT Hexpharm Jaya Laboratories from 2009-2013 and 2014- 2018. The results showed that the liquidity ratio calculated by cash ratio and profitability ratio calculated with net profit margin was lower when the National Health Insurance was lower than the National Health Insurance. Sales growth experienced growth after the National Health Insurance.
Herry Winarto, Dewi Haryanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/10.35137/jabk.v8i3.592

Abstract:
The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2014-2019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of...
Se. Stevany Febreany
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/10.35137/jabk.v8i2.550

Abstract:
Food and beverage companies are included in companies that are in great demand and needed by the community, which allows it to provide benefits for the company either at this time or in the following years. The high level of consumption and purchasing power of the people is very supportive of the growth of an industry, so that it can significantly increase an investment in an industry and can create stability in the performance of food and beverage companies. This study attempts to analyze the to determine the effect partial rotation and simultaneous working capital, capital structure, firm size on profitability. This research was conducted at the food and beverage sector companies listed on the Indonesian Stock Exchange (BEI) in the period 2014- 2018. The results showed that of testing the simultaneous rotation of working capital, capital structure, and the size of the company have a significant effect on profitability in food and beverage company in 2014-2018.
Ak. Safrin Marulitua
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/10.35137/jabk.v8i2.544

Abstract:
The Effect of Liquidity and Leverage on Disclosure of Corporate Social Responsibility in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2015-2019 period. The purpose of this study is to determine whether the effect of liquidity on disclosure of corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period, to determine whether the effect of leverage on disclosure of corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period, to determine whether the effect of liquidity and leverage on the disclosure of corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This type of research is a type of quantitative research. The type of data used in this study is secondary data in the form of corporate financial reports listed on the Indonesia Stock Exchange, such as corporate financial reports and corporate social responsibility. The population in this study were all manufacturing companies listed on company reports on the IDX in 2015,2015,2017,2018 and 2019. The sample in this study was conducted using purposive sampling method, the total sample in this study was 50 data from 10 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method used multiple linear regression. Liquidity has a positive and significant effect on the disclosure of corporate social responsibility in manufacturing companies listed on the IDX for the 2015-2019 period. This is indicated by a significance level of 0.026 with a regression coefficient of 0.037. leverage has a negatife and significant effect on the disclosure of corporate social responsibility in manufacturing companies listed on the IDX for the 2015-2019 period. Tihis is indicated by a significance level of 0.005 with a regression coefficient of -0.047.
Herry Winarto, Tami Sri Aminah
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/10.35137/jabk.v8i2.543

Abstract:
The purpose of this study is to examine the effect of cash turnover, receivable turnover, and inventory turnover in profitability in chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This research is a descriptive study with a quantitative approach. The sample used is chemical sub sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2018. The number of companies used as the sample of this study is 8 companies that use Purposive sampling method. While the data analysis method used is descriptive statistical tests, testing classic assumptions, multiple linear regression analysis, Simultaneous significance test (F test), individual parameter significance test (T test) and the coefficient of determination. Based on the results of the study, cash turnover, accounts receivable turnover, and Simultaneous inventory turnover has a significant effect on profitability with a significance value of 0,000. While partially, cash turnover and inventory turnover has a significant effect on profitability with significant values of 0,000 and 0,009. And the partial change of accounts receivable does not affect profitability with a significance value of 0.062
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