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All Journal Widya Warta Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi Accounting Analysis Journal al-Uqud : Journal of Islamic Economics SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Reswara: Jurnal Pengabdian Kepada Masyarakat Sricommerce: Journal of Sriwijaya Community Services
Media Kusumawardani, Media
Faculty Of Economics, Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Dampak Aktifitas Merger Dan Akuisisi Kepada Biaya Hutang Pada Perusahaan Di Indonesia Media Kusumawardani; Achmad Soediro; Fardinant Adhitama; Muhammad Farhan; Desri Yanto
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.845

Abstract

The research is related to the cost of debt that occurs when companies carry out merger and acquisition activities in the 2010-2018 period. The independent variable of this research is the cost of debt, the dependent variable is the revaluation of assets, the addition of new assets, and the addition of new guarantees, while the control variables are firm size, leverage, ratio of assets. The purpose of this study was to determine the impact of changes in assets on mergers and acquisitions activities carried out by the company on the cost of debt. The objects of this research are companies listed on the Indonesia Stock Exchange 2010-2018 that carry out mergers and acquisitions. Data collection method, using purposive sampling method and resulted in 62 companies that meet the requirements for research. The type of data used is secondary data. Data were analyzed using multiple regression analysis with the help of Eviews10. In this study, the revaluation of assets, the addition of new assets, and the addition of new collateral do not have a significant effect on the cost of debt. The results of other studies show that among the three control variables, firm size, the ratio of assets does not have a significant effect, while leverage shows a positive effect on the cost of debt.
Dampak Pandemi Covid-19 pada Kualitas Laporan Keuangan Indonesia Media Kusumawardani; Sri Maryati; Fardinant Adhitama; Achmad Soediro; Muhammad Farhan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.929

Abstract

This study wants to examine the impact of COVID-19 on the quality of financial reports in Indonesia. The independent variable in this study is covid19, while the dependent variable is the quality of financial statements. The research sample consists of 432 manufacturing companies listed on the Indonesia Stock Exchange that report regularly from 2018 to 2020. The data collection method uses a purposive sample and this study uses secondary data. The study was tested using the SPSS program. The results of the study show that COVID-19 has a negative effect on the quality of financial reports. This study also shows that there is a difference between the quality of financial reports before Covid-19 and the quality of financial reports after Covid-19. The quality of financial reports (2018) has a difference to the quality of financial reports (2020). The quality of financial reports (2019) has a difference in the quality of financial reports (2020). In addition, based on descriptive data, the average quality of financial reports in the sample has decreased during covid19.
Co-Authors Abdul Bashir Achmad Soediro Adhitama, Fardinant Budiman, Anton Indra Desri Yanto Dinda Safira Dwirini Dwirini Ermadiani, Ermadiani Fera Widyanata Ferdinant Adhitama HASNI YUSRIANTI Ichsan Hamidi Mirza Syafitri, Eva Muhammad Farhan Muhammad Farhan Muhammad Farhan Muhammad Farhan Netty Lisdiantini Noraini Nasirun Patmawati Patmawati Patmawati Patmawati Rasyid Redho Soediro, Achmad Sri Maryati Tjandrakirana, Rina