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 10 Documents
Search results for , issue "Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan" : 10 Documents clear
PENGARUH CAPITAL ADEQUACY RATIO, DANA PIHAK KETIGA, FINANCING TO DEPOSIT RATIO, DAN NON PERFORMING FINANCING TERHADAP PEMBIAYAAN MURABAHAH (Pada Bank Umum Syariah Periode 2013 – 2018) Hesty Erviani Zulaecha; Firlia Yulistiana
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2319

Abstract

Tujuan dari penelitian ini untuk mengetahui dan menjelaskan seberapa besar pengaruh Capital Adequacy Ratio, Dana Pihak Ketiga, Financing to Deposit Ratio, dan Non Performing Financing terhadap Pembiayaan Murabahah pada Bank Umum Syariah Periode 2013 – 2018. Populasi penelitian ini adalah Bank Umum Syariah yang terdaftar di Bank Indonesia sebanyak 14 bank periode 2013 – 2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 9 Bank Umum Syariah. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs resmi masing – masing Bank Umum Syariah. Metode analisis yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa Capital Adequacy Ratio, Financing to Deposit Ratio, dan Non Performing Financing tidak berpengaruh terhadap Pembiayaan Murabahah, Dana Pihak Ketiga berpengaruh terhadap Pembiayaan Murabahah. dan Capital Adequacy Ratio, Dana Pihak Ketiga, Financing to Deposit Ratio, dan Non Performing Financing secara bersama-sama berpengaruh terhadap Pembiayaan Murabahah.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PASAR PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2014-2018 nurul azizah
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.1950

Abstract

ABSTRACT                The purpose of this research is to know the effect of Intellectual Capital on market performance partially and together at Property and Real Estate company listed on the Indonesia Stock Exchange (IDX).                The population in this study is the Property and Real Estate sector companies that are listed on the Indonesia Stock Exchange in 2014-2018. With a total sample of 39 companies taken by purposive sampling. The research variable consists of dependent variables is market performance and independent variables is intellectual capital which is proxied with human capital efficiency, structural capital efficiency and capital employed efficiency. The research method used is descriptive statistical method. The analysis used is multiple linear regression analysis to determine the intellectual capital equation both simultaneously and partially to market performance helping by IBM SPSS Statistics 20.                The results of this study indicate that human capital efficiency and structural capital efficiency does not affect market performance, while capital employed efficiency has a positive effect on market performance. Keywords: Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Market Performance.
BUSINESS STRATEGY, KNOWLEDGE MANAGEMENT DAN CORPORATE SOCIAL PERFORMANCE DALAM MEMPENGARUHI ECONOMIC PERFORMANCE Arry Eksandy; Riski Ulan Sari; Vianty Dewi Rengganingsih
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2327

Abstract

This research aims to determine the effect of business strategy, knowledge management and corporate social performance on economic performance partially on companies manufacture during the period 2014-2018.The population in this research is all companies manufacture listed on Indonesia Stock Exchange during the period 2014-2018. The total samples tested were 15 companies selected by purposive sampling technique. Data type in this research use secondary data obtained from Indonesia Stock Exchange and site respectively of company being sampled. Data analysis technique use panel data regression with Eviews 9.0 program.The result indicates that business strategy have no effectt on economic performance. Knowledge Management have a positive effect on economic performance. And Corporate Social Performance have no effect on economic performance.
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS (Studi empiris Pada Perusahaan Jasa Sub Sektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017) siti masitoh
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2028

Abstract

This study aims to determine whether there is an effect of liquidity, profitability and leverage both simultaneously and partially on financial distress. The population in this study is a transportation sub-sector service company that has been listed on the Indonesia Stock Exchange in 2014-2017. With a total sample of 17 companies taken by purposive sampling. The research variable consisted of the dependent variable namely financial distress, independent variables namely liquidity, profitability and leverage. The research method used is descriptive statistical method. The analysis used is multiple linear regression analysis to find out the equation both simultaneously and partially towards the prediction of financial distress; correlation analysis to determine the relationship between liquidity, profitability and leverage both simultaneously and partially towards financial disress predictions; coefficient of determination to determine the contribution of the effect of liquidity, profitability and leverage both simultaneously and partially to financial distress predictions and t test hypothesis testing to determine the significance of liquidity, profitability and leverage both simultaneously and partially on financial distress predictions with the help of IBM SPSS Statistics 20The results showed that profitability and leverage had a significant effect on financial distress, while leverage did not significantly influence financial distressKeywords: liquidity, profitability, leverage and financial distress.
ANALISIS PENGARUH PENGANGGARAN PARTISIPATIF, INFORMASI ASIMETRIS, DAN MOTIVASI KARYAWAN TERHADAP SENJANGAN ANGGARAN PADA BANK BUMN DI INDONESIA Antonius Bimo Rentor; Yenni Carolina
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.1903

Abstract

Some issues on budget are appear in many forms at banking industry especially in Indonesia. One of the issues that related to the budget is marked by efforts of the employee to create space in budgeting. This issue called as a budgetary slack. The purpose of this research is to analyze various factors that influence budgetary slack. These factors include participatory budgeting, asymmetric information, and employee motivation. The data collection techniques used in this research were questionnaires. Meanwhile, the analytical method used in this study is PLS 'Partial Least Square'. The conclusion of the study is that the participatory budgeting variable has no effect on the budgetary slack variable. Meanwhile, asymmetric information variables and employee motivation variables were each stated to influence budgetary slack variables. Keywords: Budgetary Slack, Participatory Budgeting, Asymmetric Information, and Employee Motivation.
PENGARUH KINERJA KEUANGAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP ISLAMIC SOCIAL REPORTING (ISR) (Pada Bank Umum Syariah di Indonesia Periode 2014-2018) Rachmania, Dewi; Alviana, Nurul
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2317

Abstract

This study aims to study the Effect of Financial Performance and Good Corporate Governance (GCG) Approaches to Islamic Social Reporting (ISR) in Islamic Commercial Banks (BUS). The methodology used in this study uses purposive sampling, the samples obtained were 9 companies so that there were 45 observational data. The data analysis method used is panel data regression analysis processed using E-views 9.0. The results of this study indicate that the profitability proxied by Return on Assets (ROA) does not have a significant effect on Islamic Social Reporting (ISR) with a Prob value of 0.6739, leverage proxied by Debt to Equity Ratio (DER) has a significant positive effect on Islamic Social Reporting (ISR) with a value of Prob 0.0341, the board of commissioners does not have a significant influence on Islamic Social Reporting (ISR) with a value of 0.2572 Prob, and the audit committee has a significant positive effect on Islamic Social Reporting (ISR) with a Prob value of 0.0089.
THE EFFECT OF PROFITABILITY AND LIQUIDITY TOWARDS THE CAPITAL STRUCTURE ON RETAIL COMPANIES THAT ARE LISTED IN INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2014 – 2015 Hidayat, Vinny Stephanie; Debbianita, Debbianita
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2362

Abstract

The aim of this research is to determine the effect of profitability and liquidity towards the capital structure on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is 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 partially effect is shown by T test, except for profitability variable and the simultaneous effect is shown by F Test. The result of this research shows that the profitability and liquidity affect the capital structure simultaneously. Thus, the hypothesis of the research is empirically supported.Keywords: Capital Structure, Profitability, Liquidity, and Retail Companies
Pemilihan Profesi Akuntan: Pengaruh Persepsi Penghargaan Finansial, Pelatihan Profesional, Nilai-Nilai Sosial Dan Lingkungan Kerja (Studi Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Tangerang) abbas, Dirvi surya; Eksandy, Arry; Hakim, Mohamad Zulman
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2218

Abstract

This study aims to obtain evidence regarding the influence of Perception of Financial Awards, Professional Training, Social Values and Work Environment on the Selection of the Accounting Profession. This study uses purposive sampling and accidental sampling techniques and obtained a sample of 101 accounting students in 2016 taken in the academic year 2018/2019. Hypothesis testing in this study was conducted using multiple linear regression analysis.The results of the first research hypothesis indicate that in the model there is a significant positive effect of the Perception of Financial Awards on the Accountant's Professional Selection, with the results of tcount 3,517> ttable 1,985 and sig. 0.001 <0.05, then the results of the second research hypothesis indicate that in the model there is a significant positive effect of Professional training on the Accountants Professional Selection, with tcount 3,772> ttable 1,985 and sig. 0,000 <0.05, then the results of the third research hypothesis show that in the model there is no significant effect of social values on the Professional Selection of Accountants, with tcount -1.254 < ttable 1,985 and sig. 0.213> 0.05, and then the results of the fourth research hypothesis indicate that in the model there is a significant positive effect of the Work Environment on the Professional Selection of Accountants, with tcount 2.212> ttable 1.985 and sig. 0.029 <0.05.
PENGARUH BOOK TAX DIFFERENCES, ARUS KAS OPERASI, TINGKAT HUTANG DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA (Pada perusahaan sub sektor basic dan chemical yang terdaftar di Bursa Efek Indonesia periode 2014-2018) Imam Hidayat; Syifa Fauziyah
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2324

Abstract

This study aims to determine the effect of book tax differences, operating cash flow, debt levels and company size on earnings persistence in basic and chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX). The time period of the study is 5 years, namely the 2014-2018 period.This research population includes all basic and chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria obtained by 10 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results showed that book tax differences had no effect on earnings persistence, operating cash flow had a positive effect on earnings persistence, the level of debt had no effect on earnings persistence and company size had no effect on earnings persistence.
PENGARUH PROFITABILTAS, LIKUIDITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Sektor Property & Real Estate Yang Terdaftar di BEI Periode 2016-2018) Mohamad Zulman Hakim; Dirvi surya abbas; Anggi Wahyuni Nasution
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2383

Abstract

Financial distress is a phase of decline in financial condition that occurred before the onset of bankruptcy. This study aims to examine the effect of proftabiliy, liquidity, leverage, managerial ownership, and institutional ownership of financial distress. This research was conducted at the companies occurs on property & real estate company in Indonesia listed on the Stock Exchange in 2016-2018. The samples used were as many as 30 observations selected using purposive sampling method. The analysis technique used is panel data regression using Eviews Program. The results of the analysis of this study indicate that the profitability ratio, likuidity are able to affects the financial distress of manufacturing company with positif direction. While the leverage ratio, managerial ownership, and institusional ownership are not able to influence the probability of financial distress.

Page 1 of 1 | Total Record : 10