cover
Contact Name
Dirvi Surya Abbas
Contact Email
abbas.dirvi@gmail.com
Phone
+628128173331
Journal Mail Official
agungbudi@umt.ac.id
Editorial Address
http://jurnal.umt.ac.id/index.php/competitive/about/editorialTeam
Location
Kota tangerang,
Banten
INDONESIA
Competitive Jurnal Akuntansi dan Keuangan
ISSN : 2615255X     EISSN : 2549791X     DOI : http://dx.doi.org/10.31000/
Core Subject : Economy,
Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen Keuangan.
Articles 7 Documents
Search results for , issue "Vol 3, No 1 (2019): Competitive Jurnal Akuntansi dan Keuangan" : 7 Documents clear
THE EFFECT OF INTERNET USAGE TOWARDS THE LEARNING INTEREST OF STUDENTS OF ACCOUNTING DEPARTMENT AT MARANATHA CHRISTIAN UNIVERSITY BANDUNG Vinny Stephanie Hidayat; Debbianita Debbianita
COMPETITIVE Vol 3, No 1 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v3i1.1535

Abstract

The aim of this research is to determine the effect of Internet Usage (using internet access) towards the Learning Interest of Students at Maranatha Christian University. The population of this research is whole of the accounting students of Maranatha Christian University. The sample of this research is 100 accounting students of Maranatha Christian University. The method used in this research was explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The result of this research shows that internet usage affect the student’s interest in studying, Thus, the hypothesis of this research is empirically supported.Keywords: Internet Usage, Interest of Studying, Internet Access
PENGARUH DEBT TO ASSETS RATIO, CURRENT RATIO, DAN TOTAL ASSETS TURN OVER TERHADAP PERUBAHAN LABA (Studi Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017) Pambudi, Januar Eky
COMPETITIVE Vol 3, No 1 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v3i1.1534

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh Debt to Assets Ratio (DAR), Current Ratio (CR), dan Total Assets Turn Over (TATO) terhadap perubahan laba secara parsial dan simultan pada perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2013-2017.Populasi penelitian ini meliputi seluruh perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 9 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi data panel dengan bantuan program eviews 9.0.Hasil penelitian ini menunjukkan bahwa variabel DAR, CR, dan TATO secara simultan berpengaruh positif dan signifikan terhadap perubahan laba pada perusahaan property dan real estate yang terdaftar di BEI periode 2013-2017. Secara parsial, DAR berpengaruh negatif dan signifikan terhadap perubahan laba pada perusahaan property dan real estate yang terdaftar di BEI periode 2013-2017. CR dan TATO tidak berpengaruh dan signifikan terhadap perubahan laba pada perusahaan property dan real estate yang terdaftar di BEI periode 2013-2017.Kata Kunci: Debt to Assets Ratio, Current Ratio, Total Assets Turn Over, dan Perubahan Laba
GOOD CORPORATE GOVERNANCE, AUDIT QUALITY, DAN FIRM PERFORMANCE Maria Natalia; Jovian Samuel
COMPETITIVE Vol 3, No 1 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v3i1.1547

Abstract

This study aims to examine the effect of good corporate governance and audit quality towards firm performance. In addition, this study also examines whether the effect of good corporate governance towards firm performance can be moderated by audit quality variables. Measurement of good corporate governance scores uses ASEAN CG Scorecard, while quality audits are proxied by audit fees and firm rotation audits. Firm performance variables are measured using Tobin's q, ROE, and ROA. The data used in this study is secondary data which is obtained from the annual report of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016. Data analysis method used in this study is multiple linear regression tests. The result shows that good corporate governance and audit quality which are proxied by audit fees has the effect towards the firm performance. This study also succeeded in proving that audit quality can moderate the effect of good corporate governance towards firm performance. Keywords: good corporate governance, audit quality, firm performance, ASEAN CG Scorecard
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Return On Equity Terhadap Nilai Prusahaan Pada Perusahaan Manufaktur Sektor Tekstil Dan Garemnt Yang Terdaftar Di Bei Periode 2010 – 2014 Indra Gunawan Siregar; Januar Eky Pambudi
COMPETITIVE Vol 3, No 1 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v3i1.1538

Abstract

Penelitian ini bertujuan untuk mengkaji dan menganalisis kepemilikan manajerial, kepemilikan institusional dan ROE terhadap nilai perusahaan. Desain penelitian ini menggunakan desain kausalitas eksplanatoris. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di BEI khususnya sektor tekstil dan garment periode 2010-2014.Hasil dari penelitian ini secara parsial menunjukkan bahwa variabel kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan. Sedangkan kepemilikan institusional berpengaruh negatif signifikan terhadap nilai perusahaan. Dan variabel ROE berpengaruh positif signifikan nilai perusahaan.Temuan peneltian ini adalah tingkat penerapan GCG yang baik pada perusahaan tidak dilihat dari berapa besarnya kepemilikan saham salah satu pihak tertentu dalam perusahaan.Kata kunci : Kepemilikan Manajerial, Kepemilikan Institusional, ROE Dan Nilai Perusahaan.
PENGARUH ENVIRONMENTAL DISCLOSURE, KUALITAS AUDITOR INTERNAL, DAN KONTRAK MANAJEMEN TERHADAP KUALITAS LABA (Pada Perusahaan Indeks Kompas 100 yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016) Eksandy, Arry; Milasari, Ema
COMPETITIVE Vol 3, No 1 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v3i1.1546

Abstract

This study aims to determine the effect of environmental disclosure, the quality of internal auditors, and management contracts on earnings quality. Earnings quality is one indicator of the high and low quality of the company's financial information. Profits that do not show actual financial information about management performance can mislead the users of financial statements. The population of this study was conducted at Kompas 100 Index Company listed on the Indonesia Stock Exchange in the 2013-2016 period. Data is obtained through the website www.idx.co.id and the website of each sample company. This study uses a non-probability sampling method with purposive sampling technique so that the number of samples obtained is 9 companies with a total of 36 observations. This study uses panel data regression analysis techniques with the help of software Eviews 9.0. The results of this study are that environmental disclosure and management contracts partially have no effect on earnings quality, while the quality of internal auditors partially negatively affects earnings quality.  Keywords: Profit Quality, Environmental Disclosure, Quality of Internal Auditors, and Management Contracts
PENGARUH PRICE EARNING RATIO, EARNING PER SHARE, RETURN ON EQUITY, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM (Pada Sektor Property and Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017) Mohamad Zulman Hakim; Dirvi Surya Abbas
COMPETITIVE Vol 3, No 1 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v3i1.1528

Abstract

The purpose of this study was to determine the extent of the effect of price earnings ratio, earnings per share, return on equity, debt to equity ratio and net profit margin on stock returns. Price earning ratio is measured by the price per share divided by net income per share, earning per share is measured by net income after tax divided by the number of shares outstanding, as well as return on equity measured by net profit after tax divided by shareholders' equity multiplied by 100% , the debt to equity ratio is measured by total debt divided by total equity and net profit margin is measured by net income after tax divided by net sales income. The stock return as the dependent variable is measured by the closing price of the current year minus the closing price of the previous year's share and then divided by the closing price of the previous year.This study uses a sample of property and real estate subsector companies during 2013 - 2017 using purposive sampling method. The data used is obtained from annual reports listed on the Indonesia Stock Exchange. There were 17 companies during 2013-2017 that met the criteria. The analytical method used in this study is panel data regression analysis.The results of this study indicate that price earnings ratio, earnings per share, debt to equity ratio and net profit margin have no significant effect on stock returns. While return on equity has a significant positive effect on stock returns.Keywords: Price Earning Ratio, Earning per Share, Return on Equity, Debt to Equity Ratio, Net Profit Margin and Return Saham
PENGARUH PROFITABILITAS, SOLVABILITAS, OPINI AUDIT DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG (Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015) Dirvi Surya Abbas; Mohamad Zulman Hakim; Roni Rustandi
COMPETITIVE Vol 3, No 1 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v3i1.1531

Abstract

The purpose of this study is to determine the effect of profitability, solvency, audit opinion and the size of public accountants on audit report lag. Profitability is measured by comparing earnings before tax with total assets. Solvency is measured by comparing Total Liabilities with total assets, Audit Opinions and Reputation of Public Accountants are measured using the dummy method.This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange during 2012-2015 and by using purposive sampling method. There were 48 companies during 2012-2015 that met the criteria. The analytical method used in this study is multiple regression analysis.This research result shows that profitability has no significant effect on audit report lag, while solvency, audit opinion and public accounting firm's reputation have a significant effect on audit report lag.Keywords: audit report lag, profitability, solvency, audit opinion and public accounting firm reputation..

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