Articles
<![CDATA[Factors of Using Non-Cash Payments to the Consumption Level of Students in Pematangsiantar City ]]>
<![CDATA[Yerisma Welly]]>;
<![CDATA[Supitriyani Supitriyani]]>;
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Acai Sudirman]]>
<![CDATA[ Jurnal Bisnis dan Manajemen Vol 7, No 1 (2020): Jurnal Bisnis dan Manajemen Volume 7 Nomor 1 Tahun 2020 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jbm.v7i1.4041
<![CDATA[This study aims to determine the factors of the use of non-cash payments to the consumption levels of Pematangsiantar City students. In this study the level of student consumption as the dependent variable and the factors of using non-cash payments are perceived usefulness, perceivedease of use and perceived trust as independent variables. The population in this study were students of Accounting Department in the seventh semester at STIE Sultan Agung Pematangsiantaras many 167 people. This study used quantitative data in the form of a questionnaire. Data analysis techniques used in this research are classic assumption test, multiple linear regression, determination test, F test and t test.The results showed that the perceived usefulness, perceived ease of use and perceived trust had a positive and significant effect on student consumption levels. This is because students prefer to make any purchases (consumption) using non-cash payments. The benefits of non-cash payments can be used anywhere, easy to carry, more secure and has trust in the accuracy of the transactions made]]>
<![CDATA[Factors Influencing the Interest of Accounting Students’ Career as Public Accountant: Work Environment as Moderators ]]>
<![CDATA[Yerisma Welly]]>;
<![CDATA[Christine Loist]]>;
<![CDATA[Andy Wijaya]]>;
<![CDATA[Sisca Sisca]]>;
<![CDATA[Martin Yehezkiel Sianipar]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 2 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2022.v32.i02.p07
<![CDATA[This study aims to determine the effect of financial rewards, job intrinsic values, and labor market considerations on the interests of accounting students’ career as public accountant and to determine the role of the work environment as moderators. This research is a type of quantitative research. The research sample is final year accounting major with total of 74 people. The sampling technique used was purposive sampling. The data analysis technique in this study used multiple regression analysis and moderated regression analysis. The results showed that there was a positive and significant influence between financial rewards, job intrinsic values, and labor market considerations on the interests of STIE Sultan Agung accounting students for a career as public accountant either simultaneously or partially. The work environment was not able to moderate the relationship between financial rewards, job intrinsic values and labor market considerations. Keywords: Financial Rewards; Interest; Job Intrinsic Values; Labor Market Considerations; Public Accountant.]]>
<![CDATA[LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SERTA UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERAT PADA PERUSAHAAN MAKANAN DAN MINUMAN ]]>
<![CDATA[Yerisma Welly]]>;
<![CDATA[Elly Susanti]]>;
<![CDATA[Khairul Azwar]]>;
<![CDATA[Ernest Grace]]>
<![CDATA[ JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sultan Agung ]]>
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DOI: 10.37403/financial.v5i2.115
<![CDATA[Tujuan penelitian ini untuk mengetahui gambaran leverage, profitabilitas, ukuran perusahaan dan nilai perusahaan, pengaruh leverage dan profitabilitas terhadap nilai perusahaan baik secara simultan maupun parsial serta kemampuan ukuran perusahaan dalam memoderasi hubungan leverage dan profitabilitas dengan nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di BEI periode 2013-2017. Populasi dalam penelitian ini sebanyak 18 perusahaan dan kriteria pengambilan sampel menggunakan purposive sampling sehingga sampel dalam penelitian ini sebanyak 6 perusahaan. Desain penelitian yang digunakan adalah penelitian kepustakaan. Teknik analisis data menggunakan uji asumsi klasik, analisis deskriptif kualitatif dan kuantitatif. Hasil penelitian menunjukkan leverage, profitabilitas dan nilai perusahaan mengalami penurunan sedangkan Size mengalami peningkatan. Hasil uji hipotesis pertama menunjukkan bahwa secara simultan leverage dan profitabilitas berpengaruh terhadap nilai perusahaan, sedangkan secara parsial leverage berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan dan untuk nilai profitabilitas berpengaruh positif dan signifikan. Hasil uji hipotesis kedua disimpulkan bahwa ukuran perusahaan mampu memoderasi namun tidak signifikan hubungan leverage dan profitabilitas dengan nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2013-2017.Kata Kunci: Leverage, Profitabilitas, Ukuran Perusahaan dan Nilai Perusahaan]]>
<![CDATA[The Effect of Capital Employed, Human Capital and Structural Capital on Financial Performance on the Consumer Goods Sector Period 2015-2019 ]]>
<![CDATA[Yerisma Welly]]>;
<![CDATA[Arfan Ikhsan]]>;
<![CDATA[Chandra Situmeang]]>
<![CDATA[ INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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<![CDATA[This study aims to examine the effect of Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) on the financial performance of Return On Equity (ROE) of companies in the consumer goods industry sector. The population in this study is the financial statements of companies in the consumer goods industry listed on the IDX during the 2015-2019 period. This study used purposive sampling with 31 companies and 155 observations. The method of data analysis in this study is panel data regression with a panel that is more appropriate to use is the Fixed Effect Model (FEM) method using the Eviews 9 program as a data processing program. The results showed that CEE and SCE had a positive and significant effect on financial performance. If the higher the CEE and SCE, the higher the ROE of the company, so this can create stakeholder trust in the company. Meanwhile, employee costs are costs that have relatively no effect on income, while ROE is indicated by income, thus proving that HCE has a positive effect, but does not have a significant effect on financial performance.]]>
<![CDATA[DETERMINANT OF THE AUDITOR SWITCHING ON MANUFACTURING COMPANY IN INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Arfan Ikhsan]]>;
<![CDATA[Esa Setiana]]>;
<![CDATA[Syahrijal Hidayat]]>;
<![CDATA[Yerisma Welly]]>
<![CDATA[ JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 1 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sultan Agung ]]>
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DOI: 10.37403/financial.v8i1.431
<![CDATA[Research aims to test the effet of Audit Opinion (AO), Financial Distress (FD), and Corporate Growth (CG) on Auditors Switching (AS) at Manufacturing Companies. Research population is manufacturing company registered on the BEI in 2016-2020. From 192 listed companies, 43 companies were chosen as samples based on established criteria by using purposive sampling method. The data used in this research is secondary data get from the company in annual report. Method of data analysis used is logistic regression. The results showed that: 1) audit opinion variables affect the AS. 2) FD has no effect on the auditor switching. 3). GC has no effect on the AS. The conclusion research is AO able to determine company to do AS. While FD and CG have no influence to the company to do auditor switching. Keywords: Auditor Switching, Audit Opinion, Financial Distress, Corporate Growth.]]>
<![CDATA[Peran ROE Terhadap Pengaruh DER Dan Firm Size Pada Tobin’s Q Sub Sektor Kabel Yang Terdaftar Di BEI ]]>
<![CDATA[Nelly Ervina]]>;
<![CDATA[Yerisma Welly]]>;
<![CDATA[Ernest Grace]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
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DOI: 10.36778/jesya.v3i2.226
<![CDATA[This study aims to look at the effect of firm size and DER on Tobin's Q and ROE's ability to moderate the relationship of firm size and DER with Tobin's Q in the cable sub-sectors listed on the Indonesia Stock Exchange in the 2014-2018 period. The research sample is cable sub-sector companies listed on the Stock Exchange in the 2014-2018 period. Data analysis techniques using multiple regression tests, moderation regression tests, hypothesis testing (f test and t test) and MRA test. The results of this study indicate the test of multiple linear regression that is confirm size and DER has a positive effect on Tobin's Q. Moderated regression test with interaction test that is ROE strengthens firm-sized and DER relationships with Tobin's Q. Test R and R2 namely there is a strong relationship between firm size and DER variables with Tobin's Q variable Tests that firm size and DER have a significant effect on Tobin's Q. The second hypothesis test, ROE is able to moderate but not significantly relationship firm size and DER with Tobin's Q]]>
<![CDATA[Government Governance, Government Quality, Transportation Infrastructure, and the Economic Growth: Evidence from Indonesia ]]>
<![CDATA[Andri Zainal]]>;
<![CDATA[Tengku Citra Nisa Farza]]>;
<![CDATA[Pasca Dwi Putra]]>;
<![CDATA[Khairunnisa Harahap]]>;
<![CDATA[Yerisma Welly]]>
<![CDATA[ Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 1 (2023): JSEB ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jseb.v14i1.5701
<![CDATA[This study aims to provide a descriptive analysis of the relationship between government administration, quality of government, transportation infrastructure, and economic growth in Indonesia during the period 2001 to 2018. The results of the analysis show that road length has a positive relationship with economic growth, while the amount of loading and unloading of goods domestic and foreign shipping has a negative relationship with economic growth. Government quality (as stated by Unqualified Opinion on the financial reports of the Ministry of Communications and the Ministry of Public Works and Public Housing provided by the Supervisory Board of the Republic of Indonesia) shows good quality results over the last three years.]]>
<![CDATA[The COVID-19 Pandemic Affects Intellectual Capital on the Financial Performance of Pharmaceutical Companies in Indonesia ]]>
<![CDATA[Yerisma Welly]]>;
<![CDATA[Andri Zainal]]>;
<![CDATA[Marto Silalahi]]>;
<![CDATA[Martin Yehezkiel Sianipar]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v4i3.2712
<![CDATA[This study aims to examine the effect of Intellectual Capital (IC) on the financial performance of Return On Equity (ROE) of companies in the pharmaceutical sub sector. The population in this study is the financial statements of companies in the pharmaceutical sub sector listed on the Indonesian Stock Exchange during the 2017-2021 period. This study used purposive sampling with 8 companies and 40 observations. This study used quantitative data. Data collection techniques using documentation techniques. Data analysis techniques used in this research are classic assumption test, simple linear regression, F test and t test using the SPSS 21 version as a data processing program. The results showed that the intellectual capital had a positive and significant effect on financial performance. This finding indicates that the more efficient and effective a company is in managing its IC, the more it will improve the company's financial performance. The company's ability to generate profit with the total equity owned by the company is increasing with the company using and making the most of its IC. So this research proves that IC plays an important role in the formation of added value and contributes to improving the company's financial performance. This finding also confirms the resource based theory, that intellectual capital owned by companies is able to create competitive advantages for companies so that they can improve company performance for the better, one of which is increasing company profits.]]>
<![CDATA[Book-Tax Differences and Profit Growth: Evidence from Indonesia ]]>
<![CDATA[Qurrotal Qolbiyah]]>;
<![CDATA[Muhammad Isa Alamsyahbana]]>;
<![CDATA[Rachmad Chartady]]>;
<![CDATA[Armansyah Armansyah]]>;
<![CDATA[Yerisma Welly]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol 4 No 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i2.708
<![CDATA[This study aims to examine the effect of permanent and temporary differences as well as book-tax differences on profit growth in property and real estate firms listed on the Indonesia Stock Exchange (IDX). Permanent differences refer to the differences between taxable income and accounting income that cannot be reversed in the future, while temporary differences are the differences that will reverse over time. The study focused on the sub-sector of property and real estate, which was selected because these companies are considered high-risk and often adopt strategies to legally minimize their tax burden in order to maximize profits.. Purposive sampling was used to select a sample of 12 property and real estate firms that consistently published audited financial statements in Indonesian Rupiah from 2018 to 2021 and did not undergo delisting from the IDX during that period. The results of the analysis reveal that profit growth is positively and significantly influenced by both permanent and temporary differences. However, there was no significant impact observed from book-tax differences. These findings may provide insights for policymakers and investors in the property and real estate sector.]]>
<![CDATA[Corporate Social Responsibility, Corporate Governance, Firm Size and Financial Performance of Companies in Indonesia ]]>
<![CDATA[Yenny Wati]]>;
<![CDATA[Fry Melda Saragih]]>;
<![CDATA[Yusrizal Yusrizal]]>;
<![CDATA[Yerisma Welly]]>;
<![CDATA[Debi Eka Putri]]>
<![CDATA[ Jurnal Ecogen Vol 6, No 2 (2023): Jurnal Ecogen ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jmpe.v6i2.14707
<![CDATA[Financial performance is critical to the company's survival. One of the goals of forming a corporation is to maximize its worth, as evidenced by the performance of its financial accounts. Investors can make decisions about a company's investing activities by measuring financial performance. As a result, investors will expect corporations to provide high-quality financial performance reports. This study sought to investigate the impact of corporate social responsibility, corporate governance, and firm size on financial performance. This study makes use of secondary data from manufacturing firms registered on IDX (Indonesia Stock Exchange) between 2017 and 2022. Purposive sampling was used to select the sample that met particular requirements. In this research, the data was examined using multiple linear regression tests. According to the findings of this research, CSR (corporate social responsibility), CG (corporate governance), and size of the firm are all having significant positive impacts on financial performance. Because of the importance of CSR (Corporate Social Responsibility) and GCG (Good Corporate Governance) in firms for the future, investors should pay attention to components of CSR (Corporate Social Responsibility) and GCG (Good Corporate Governance) in financial reports, which can be utilized as a consideration in investing]]>
