Journal of Economic, Bussines and Accounting (COSTING)

Journal Information
ISSN / EISSN : 2597-5226 / 2597-5234
Published by: IPM2KPE (10.31539)
Total articles ≅ 211
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Abdurrohman Oman, Dwi Fitrianingsih, Anis Fuad Salam, Hurul Aeni
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 547-556; https://doi.org/10.31539/costing.v4i2.1533

Abstract:
This study aims to determine the influence of Current Ratio (CR) Debt to Equity Ratio (DER) and Return On Equity on Stock Returns either partially or simultaneously in Property and Real Estate Companies listed on the Indonesian Stock Exchange in the 2014-2018 period. This research uses descriptive statistical analysis research type with a quantitative approach. The population in this study amounted to 64 companies. This study uses financial statement data with time series for the last 5 years. Sampling in this study using purposive random sampling technique and obtained a sample of 15 companies. The results of the analysis using the t test and f test state that Current Ratio, Debt to Equity Ratio and Return On Equity have a significant effect on Stock Returns either partially or simultaneously. Keyword : Current Ratio, Debt to Equity Ratio and Return On Equity Against Stock Return
Moza Dela Fudika, Rosyidi Hamzah
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 516-523; https://doi.org/10.31539/costing.v4i2.2066

Abstract:
Changes in tax regulation policies as an implication of regional autonomy in Indonesia starting from Law Number 18 of 1997 concerning Regional Taxes and Regional Levies, then amended by Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997 concerning Taxes Regions and Regional Retribution. This regulation was later replaced by Law Number 28 of 2009 concerning Regional taxes and Regional Levies. Of the three regulations, legal dynamics occur that lead from decentralized to centralized. The research method in this study uses the normative legal method. From the results of the study, it is found that the dynamics of taxation law in Indonesia in terms of law number 28 of 2009 concerning regional taxes and regional distribution have experienced legal changes in terms of types of taxes, discretionary rate setting, and the nature of determining the type of tax of the law prevailing previously which led to a decentralized to centralized nature as well as a change in tax determination policy from an open list system to a closed list system. Keyword : legal dynamics, taxation, regional taxes and regional distribution
Karina Turi Lestari, Nanu Hasanuh
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 821-827; https://doi.org/10.31539/costing.v4i2.2041

Abstract:
This study examines The Influence of Inflation and Exchange Rate on Stock Price Study Case of Mandiri Bank Listed in Indonesia Stock Exchange Period 2015-2018. Faculty of Economics University of Singaperbangsa Karawang. The independent variables are inflation and exchange rate, and the dependent variable is stock price. The researcher acquired sample within this study was by conducting purposive sampling method. Moreover, there were as many as 48 data of samples which were obtained within 4 years at Bank Mandiri for the period 2015-2018. The result imparts that the inflation does not influence Stock Price, and Exchange Rate has a significant negative effect on Stock Price. Inflation and Exchange Rate simultaneously have a significant effect on stock prices. Key Words : Stock Price, Inflation and Exchange Rate
Ida Fitriyani, Dwi Indah Lestari
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 809-820; https://doi.org/10.31539/costing.v4i2.2039

Abstract:
This study aims to determine the effect of public ownership and profitability on the timeliness of financial report submission. Secondary data used in this research is the company's audited annual financial statements. The population in this study is mining sector companies listed on the Indonesia Stock Exchange 2014-2018. The sampling technique used in this research is purposive sampling, thereby obtained 180 samples from 36 companies. The analysis technique used in this research is logistic regression analysis. The results showed that the partial public ownership does not affect the timeliness of financial report submission, while profitability positive and significant impact on the timeliness of financial report submission. Public ownership and profitability simultaneously have a positive and significant effect on the timeliness of financial report submission. Keywords: Public Ownership, Profitability and Timeliness of Financial Report Submission.
Annisa Nauli Sinaga, Calvin Halim, Sonia Sonia
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 410-418; https://doi.org/10.31539/costing.v4i2.1614

Abstract:
Firm value is one of the criteria used by investors in making decisions to invest in a company where Firm value is often associated with share prices. The purpose of this research is to determine the effect of Capital Structure (DER), Liquidity (QR), Profitability (ROA), Dividends (DPR), and Firm Size (Total Assets) on the Firm Value. This type of research is quantitative descriptive with secondary data, the selection of research samples using purposive sampling techniques, and testing methods with multiple linear regression analysis method. The population in this research were 167 manufacturing companies listed on the IDX during the period 2016 – 2019. Based on the results of the study, it can be concluded that simultaneously the Capital Structure (DER), Liquidity (QR), Profitability (ROA), Dividend (DPR), and Firm Size (total assets) have a simultaneous and positive effect. While partially, only Dividend (DPR) has a positive effect on Firm Value, while Profitability (ROA) have a negative effect on Firm Value; Capital Structure (DER), Liquidity (QR) and Firm Size (Total Assets) have no effect and is insignificant on Firm Value. Keywords : Capital Structure, Liquidity, Profitability, Dividends, Firm Size
Bayu Wulandari, William Wijaya, Veronika Winata, Kathy Kathy, Lise Septani
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 464-476; https://doi.org/10.31539/costing.v4i2.1950

Abstract:
The purpose of this research is to carry out analysis regarding the influence of Operating Cash Flow Growth, Inflation, Earning per Share Ratio, Debt to Equity Ratio, and Current Ratio on Stock Returns in building, property, and real estate construction companies. In the implementation of this research, the population used is building construction companies, property, and real estate which are listed on the Indonesia Stock Exchange for the period 2016 to 2019. In this study, the sampling technique is using purposive sampling. The data used are quantitative secondary data. The data analysis method is multiple linear regression. Based on the results of the analysis, it is determined that simultaneously the independent variable Debt Equity Ratio, the independent variable Current Ratio, the independent variable Earning per Share, the independent variable Dividend Payout Ratio, Inflation and Growth in Operating Cash Flow do not provide contribution to the influence of Stock Return. Partially the results of the analysis determine that the independent variable of the Debt Equity Ratio contributes a significant effect on stock returns, meanwhile for the independent variables of Current Ratio, Dividend Payout Ratio, Earning per Share, Inflation and Operating Cash Flow Growth did not contribute significantly to Stock Returns. Keywords: Debt Equity Ratio, Current Ratio, Dividend Payout Ratio, Earning Per Share, Inflation, Operating Cash Flow Growth and Stock Returns
Abdul Hamid, Dailibas Dailibas
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 485-491; https://doi.org/10.31539/costing.v4i2.1664

Abstract:
In the last few years, the national automotive industry has shown fairly attractive developments that are in great demand. This study aims to examine the effect of ROA and NPM on stock prices in automotive and component manufacturing companies listed on the IDX for the 2014-2019 period. The sample in this study there were 5 companies from 13 companies as a population, sampling using purposive sampling, so that the number of samples studied was 30 data for 6 years. The research method used is descriptive quantitative research methods. Based on the results of the research conducted, the authors concluded with the t test and f test, namely: ROA has a negative effect on stock prices, NPM has a positive effect on stock prices. Simultaneously ROA and NPM have an effect on stock prices. Based on this research, it is known that the stock price can be described as 53.3% by ROA and NPM and there are still 46.7% other factors outside the independent variables in this study that can describe the stock price. Keywords: ROA, NPM, Stock Price.
Bayu Wulandari, Mettania Kirana, Helnia Oktavia Sitanggang, Jayana Jayana
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 401-409; https://doi.org/10.31539/costing.v4i2.1598

Abstract:
This research was aimed to evaluate whether there is a Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, and Firm Size have related to dividend policy of manufacturing companies which is registered on Indonesia stock exchange in period 2017-2019. This research is included in type of quantitative descriptive research which uses data from 162 manufacturing companies that is registered on Indonesia stock exchange in period 2017-2019. This research also uses purposive sampling method that have 52 samples. Data in this research are all of the financial reports from each company that is published on www.idx.co.id. The variables related in this research are leverage, tato, eps, current ratio, profitability, and firm size. The research’s method uses descriptive analysis and multiplelinear regression analysis. The result of this study shows that Leverage have a negative effect to dividend policy, Total Assets Turnover have a negative effect to dividend policy, Earning per Share does not have a negative and significant to dividend policy, Current Ratio have a negative effect to dividend policy, Profitability does not make a significant contribution to dividend policy, and Firm Size does not have a negative and significant to dividend policy of manufacturing companies on Indonesia stock exchange. Simultaneously, Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, and Firm Size together have a significant with dividend policy of manufacturing companies on Indonesia stock exchange. Keywords : Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, Firm Size, and Dividend Policy.
Bayu Wulandari, Wilda Afriany Ompusunggu
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 445-454; https://doi.org/10.31539/costing.v4i2.1951

Abstract:
This research is a quantitative study which aims to determine the effect of accounts receivable turnover, sales, cash turnover, inventory turnover and debt on the net profit of large trading companies. The study population includes 62 large trading companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample was determined using purposive sampling method with certain criteria by which 15 companies were obtained so that there were 45 issuers for 3 years. The research data is secondary data obtained from www.idx.co.id and uses multiple linear regression data analysis. The research concludes that accounts receivable turnover, sales, cash turnover, inventory turnover, and debt simultaneously have a significant effect on net profit. Accounts receivable turnover partially has a significant effect on net profit. Sales partially have a significant effect on net profit. Cash turnover partially has a significant effect on net profit. Inventory turnover partially has a significant effect on net profit. Liability partially does not have a significant effect on net profit. Keywords: Receivables turnover, sales, cash turnover, inventory turnover, debt and net profit.
Hadian Wibowo, Endang Mahpudin
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 601-611; https://doi.org/10.31539/costing.v4i2.1680

Abstract:
This research aims to find out and test the influence of E-SPT Implementation, Knowledge and Socialization on Personal Taxpayer Compliance in TelukJambe Village. The study used quantitative methods using primary data obtained from questionnaires. The population in the study was 620 people. The sample in this study was 86 respondents. The sampling technique used is Purposive Sampling. The results showed that the Implementation of E-SPT had no significant effect on Taxpayer Compliance, Knowledge had a significant effect on Taxpayer Compliance and Socialization had no significant effect on People's Taxpayer Compliance. The influence of E-spt, Knowledge and Socialization together affects Taxpayer Compliance. Keywords: Implementation of E-SPT, Knowledge and Socialization, Taxpayer Compliance
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