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JASS (Journal of Accounting for Sustainable Society)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26858347     EISSN : 26858355     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 3 No 01 (2021): JASS Edisi Juni 2021" : 6 Documents clear
THE EFFECT OF FINANCIAL DISRESS ON STOCK PRICES WITH EARNINGS MANAGEMENT AS A MODERATING VARIABLE Sri Mulyati; Asep Kurniawan; Rosida Rosida
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.888

Abstract

The purpose of this study was to determine the effect of financial distress on stock prices with earnings management as a moderating variable. The population in this study were 41 Hotel, Restaurant and Tourism Sub-Sector Companies Listed on the Indonesia Stock Exchange (quarter 1, quarter 2, quarter 3 and quarter 4) before the COVID-19 pandemic and in 2020 (quarter 1, quarter 2, quarter 3 and quarter 4) and during the COVID-19 pandemic). Based on the purposive sampling method, the samples used were 20 companies. The hypothesis in this study was tested using multiple linear regression and MRA. The results of the first hypothesis from this study indicate that financial distress has a significant negative effect on stock prices with the results of the t-test known that the t-count value (-2.569) > t table (-1.654) and the significance level (0.011) <0.10. The results of the second hypothesis show that earnings management has a significant positive effect on stock prices with the results of the t count (1.874) > t table (1.654) and the significance level (0.063) < 0.10. The results of the third hypothesis show that earnings management as a moderating variable does not affect the effect of financial distress on stock prices, which means that earnings management does not strengthen or weaken the level of financial distress on stock prices with a significant value of 0.423 greater than the error tolerance value = 0.10
PENGARUH LITERASI KEUANGAN, PERILAKU KEUANGAN, PENDAPATAN DAN FAKTOR DEMOGRAFI TERHADAP KEPUTUSAN BERINVESTASI Asep Kurniawan; Ai Susanti
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.890

Abstract

This study aims to determine the effect of financial literacy, financial behavior, income and demographic factors on investment decisions, either partially or simultaneously. The data used in this study is primary data by distributing questionnaires. The method used in sampling is probability sampling method with convenience sampling technique and the number of samples in this study is 200 respondents, which are Civil Servants (PNS) and Private Employees. in Subang Regency. The data was processed using data quality test methods, different tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results showed that partially financial literacy variables and financial behavior variables had a positive and significant effect on investment decisions. The income variable has no effect on investment decisions, while the gender and age variables have a negative effect on investment decisions. Simultaneously, the research results show that simultaneously the variables of financial literacy, financial behavior, income, gender and age affect investment decisions.
THE EFFECT OF COMPANY SIZE, COMPANY AGE, OWNERSHIP CONCENTRATION, LEVERAGE, AUDIT COMMITTEE, AND COMPANY PERFORMANCE, ON INTELLECTUAL CAPITAL DISCLOSURE Icih Icih; Putri Utami Permata Hati
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.892

Abstract

This study aims to determine the effect of firm size, firm age intellectual capital disclosure. The population used in this study are companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses purposive sampling method for determining the sample. The method of analysis, ownership concentration, leverage, audit committee and company performance used in this study is multiple regression analysis with SPSS version 22 for windows program. The population in this study are all financial companies, totaling 94 companies listed on the Indonesia Stock Exchange, the number of financial companies sampled is 53 companies for 3 years of observation. Partially, the results of this study indicate that only the size of the company has an effect on the disclosure of intellectual capital. Meanwhile, firm age, ownership concentration, leverage, audit committee, and firm performance have no effect on intellectual capital disclosure. Simultaneously, the results of this study indicate that firm age, concentration of ownership, leverage, audit committee, and firm performance have a simultaneous effect on intellectual capital disclosure.
THE EFFECT OF LIQUIDITY, LEVERAGE, AND SALES GROWTH ON FINANCIAL DISTRESS WITH PROFITABILITY AS MODERATING VARIABLES Bambang Sugiharto; Trisandi Eka Putri; Risa Masyuniar Nur'alim
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.895

Abstract

Financial distress is a condition that occurs when a company's cash flow is disrupted and suffers continuous operational losses which results in the company being unable to pay its obligations or leading to bankruptcy. So the company must know the causes that affect financial distress. Many factors indicate that the company will experience financial distress. This study aims to analyze the factors that affect financial distress with indicators of liquidity, leverage and sales growth and profitability as moderating variables. The results showed that the liquidity ratio calculated by the current ratio had a negative effect on financial distress. Leverage calculated by DAR (debt to asset ratio) has a positive effect on financial distress. Sales Growth which is calculated by current year's sales minus last year's sales and divided by last year's sales has a negative effect on financial distress. In addition, profitability as avariable is moderating only able to moderate the effect of liquidity on financial distress but is not able to moderate the effect of leverage and sales growth on financial distress.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN REAL INTEREST RATE TERHADAP FINANCIAL DISTRESS Trisandi Eka Putri; Sri Mulyati; Amelia Nurbayanti
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.897

Abstract

In this study, the aim of this research is to determine the effect of the ratio of profitability, liquidity, leverage and real interest rate on financial distress in various industrial sector companies listed on the Indonesia Stock Exchange for the period 2017-2019. With this research, it is hoped that it can provide new knowledge related to financial distress in a company. The independent variables used in this study are the ratio of profitability to the proxy of ROA, liquidity with the proxy of the current ratio, leverage with the proxy debt ratio, and the real interest rate. Meanwhile, the dependent variable used is financial distress. The method of measurement in determining financial distress in this study uses the springate method (S-score). The analytical tool in this study using logistic regression analysis. The sample in this study were 37 companies which were taken by purposive sampling technique in a span of 3 years, so that the number of observational data was 111. Based on the results of this study using logistic regression analysis, namely the profitability ratio proxied by ROA partially has a negative and insignificant effect on financial distress, the liquidity ratio proxied by CR partially has a negative and significant effect on financial distress. partial has no positive and significant impact on financial distress, partially real interest rate has a negative and significant effect on financial distress, profitability ratio (ROA), liquidity (current ratio), leverage (debt ratio), and real interest rate simultaneously have a significant effect against financial distress.
Social Influence, Usability And Security On The Intensity Of DANA e-Wallet Use Indah Umiyati; Trisandi Eka Putri; Neng Maya
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.898

Abstract

The purpose of this study was to determine the effect of social, usability and security on the intensity of DANA e-Wallet use. The data used in this research is primary data by distributing questionnaires openly via google form. The method used in sampling is non-probability sampling with convenience sampling technique with a total sample of 200 student respondents using DANA e-Wallet in Subang Regency. Data analysis using IMB SPSS Statistics 22. The results of the study the coefficient of determination R2 was 25.9% while the remaining 74.1% was influenced by variables not examined in this study. The results of the partial test (T test) of social influence variables, usability variables, and security variables have a positive effect on the intensity of using DANA e-Wallet. The results of the simultaneous test (F test) show that the social influence, usability, and security simultaneously affect the intensity of using DANA e-Wallet.

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