Musamus Accounting Journal

Journal Information
ISSN / EISSN : 2623-0577 / 2656-7105
Total articles ≅ 5
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Articles in this journal

Dian Safitri, Dina Fitri Septarini
Musamus Accounting Journal, Volume 1, pp 18-25; https://doi.org/10.35724/maj.v1i1.1367

Abstract:
Analysis of Bankruptcy Prediction Using Altman Z-Score Model and Internal Growth Rate Model An Empirical Study on Delisting Companies from Indonesia Stock Exchange Year 2012-2015. This study aims to predict bankruptcy using the Altman Z Score model and the Internal Growth Rate model in delisting companies from the Indonesia Stock Exchange in 2012-2015 and to find the most appropriate model in predicting bankruptcy.The number of companies studied were 12 companies delisted from the Indonesia Stock Exchange 2012-2015 with a year of observation for 3 years before delisting, so that the object of research selected as many as 36 objects of research, with the object that can be studied as many as 24 research objects. The data used is secondary data. Analytical techniques used are Altman Z-Score model and Internal Growth Rate model.Results from 24 objects of the research using modification Altman Z-Score model there are 10 objects that fall into the category of bankruptcy. While using the Internal Growth Rate model there are 12 companies that fall into the category of bankruptcy. From the results of the analysis can be seen that the model of Internal Growth Rate is more appropriate and easier to use to shave bankruptcy of 12 companies delisting from the Indonesia Stock Exchange. Keywords: Altman Z-Score, Internal Growth Rate, and Prediction of bankruptcy.
Eswina Ebelin Bajay, Caecilia Henny Setyawati
Musamus Accounting Journal, Volume 1, pp 1-17; https://doi.org/10.35724/maj.v1i1.1368

Abstract:
Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh profitabilitas dan likuiditas terhadap struktur modal. Penelitian ini menggunakan sampel perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia pada periode tahun 2013 sampai dengan 2016. Metode pengambilan sampel adalah purposive sampling.Jumlah perusahaan yang dijadikan sampel dalam penelitian adalah 10 perusahaan dengan periode pengamatan selama 4 tahun sehingga anggota sampel penelitian yang diteliti berjumlah 40 objek perusahaan.Data yang digunakan merupakan data sekunder.Teknik analisis yang digunakan adalah regresi linear berganda dan pengujian hipotesis adalah uji t dan uji f serta nilai R2menggunakan alat uji SPSS 22. Berdasarkan hasil analisis data pengujian parsial (Uji t) variabel profitabilitas (ROE) berpengaruh negative dan tidak signifikan terhadap struktur modal dengan nilai koefisiensi regresi -0,082 dan signifikan 0,337. Variabel Likuiditas (CR) berpengaruh negatif dan signifikan terhadap struktur modal dengan nilai koefisiensi -0,861 dan signifikan 0,000. Hasil uji simultan (ujif) menunjukkan bahwa Profitabilitas dan Likuiditas berpengaruh terhadap struktur modal perusahaan pertambangan dibuktikan dengan nilai R2 sebesar 49,2 % Variabel bebas mampu menjelaskan pengaruhnya pada struktur modal. Kata Kunci : Profitabilitas, likuiditas dan Struktur modal.
Verby Letisya, Okto Irianto
Musamus Accounting Journal, Volume 1, pp 38-47; https://doi.org/10.35724/maj.v1i1.1365

Abstract:
Analysis of the Influence of Debt Default, Disclosure, And Opinion Shopping To Acceptance Of Going Concern Audit Opinion (Empirical Study On Textile And Garment Companies Listed In Indonesia Stock Exchange Period 2012-2016) The purpose of this research is to find out the influence of debt default, disclosure, and opinion shopping toward acceptance of going concern audit opinion. Debt default used current ratio, disclosure was measured by Wallace index, and opinion shopping was measured by dummy variable. While going concern audit opinion was measured by dummy variable. The number of population in this research is all textile and garment companies which is go public and listed in Indonesia Stock Exchange from 2012 until 2016 that is 17 companies. Sampling method used by researchers is purposive sampling there are 7 companies from 2012 until 2016 so that the total observation of this research as many as 35 objects of observation. The data used is secondary data. The analysis technique used is logistic regression with enter method and using Statistical Package for Social Sciences (SPSS) ver 25 application as test equipment. The result of this research shows that partially debt default has a significant negative effect on acceptance of going concern audit opinion, while disclosure, and opinion shopping do not have an effect on acceptance of going concern audit opinion. The test results simultaneously show that the debt default, disclosure, and opinion shopping have a significant effect on the acceptance of going concern audit opinion. Keywords: Going Concern Opinion, Debt Default, Disclosure, and Opinion Shopping
Mohamad Ilham
Musamus Accounting Journal, Volume 1, pp 26-37; https://doi.org/10.35724/maj.v1i1.1364

Abstract:
Generasi muda saat ini cukup mahir dan sangat respon terhadap perkembangan teknologi, dengan berbagai kemudahan dan manfaat yang dirasakan menjadi faktor pendukung bagi generasi muda untuk memulai bisnis online. Tujuan dari penelitian ini adalah untuk menganalisis Technology Acceptance Model pada mahasiswa dalam menjalankan bisnis online. Sistem Teknologi dalam penelitian ini dapat diartikan sebagai pemanfaatan media elektronik dalam menjalankan bisnis online. Jenis peneltian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah mahasiswa Universitas Musamus Merauke yang menjalakan bisnis online. Sampel dalam penelitian ini berjumlah 80 responden, dengan teknik pengambilan sampel dengan menggunakan metode insidental (kebetulan). Data dalam penelitian ini diolah menggunakan alat bantu SPSS 21. Hasil penelitian ini menunjukkan bahwa (1) persepsi kemudahan pengunaan dan pengalaman berpengaruh positif terhadap persepsi kegunaan; (2) persepsi kegunaan, persepsi kemudahan pengunaan dan pengalaman berpengaruh positif terhadap sikap terhadap perilaku penggunaan media elektronik dalam menjalankan bisinis online; (3) Sikap terhadap perilaku berpengaruh positif terhadap perilaku penggunaan media elektronik dalam menjalankan bisis online pada mahasiswa. Kata kunci : Technology Acceptance Model, Pengalaman, Media Elektronik
Mario Yorgen Aprian, Paulus Peka Hayon
Musamus Accounting Journal, Volume 1, pp 48-63; https://doi.org/10.35724/maj.v1i1.1366

Abstract:
This research aims to know the performance level of cost center and responsibility at PT Bank Rakyat Indonesia Ampera Units In Merauke. This research is qualitative research. The data used are the data subjects and documentaries. Research on location of PT. Bank Raktyat Indonesia Ampera Units in Merauke. The results of this research show that the accountability of accounting applied in PT Bank Rakyat Indonesia Unit Ampera Merauke, already applied with good can be seen from the realization does not exceed the amount of the budget which in the set and delegation pertaanggungjawaban given and the process of accountability that are controlled by Pt Bank Rakyat Indonesia Ampera Units In Merauke. Keywords: Accounting accountability, performance assessment and cost center
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