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Dwi Fitri Puspa
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INDONESIA
Jurnal Kajian Akuntansi dan Auditing
Published by Universitas Bung Hatta
ISSN : 19072473     EISSN : 27218457     DOI : 10.37301/jkaa
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting Taxation Behavioral Accounting Corporate Governance Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 60 Documents
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PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Mukhlizul Hamdi; Putri Ayu; Kasman Karimi
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.352 KB) | DOI: 10.37301/jkaa.v17i1.69

Abstract

This study aims to examine the board of directors, management ownership, independent board of commissioners and company size on company performance. The population of this study are basic and chemical industrial companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2016 to 2020. The sample in this study used the purposive sampling method, so that only 23 companies from 78 companies could be sampled. The results of the study prove that only managerial ownership and company size have a significant effect on company performance, while independent boards of directors and commissioners have no significant influence on company performance. The implication of this research is to prove that management ownership and firm size have an effect on company performance.
PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Ratih Partiwi; Herawati Herawati
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.716 KB) | DOI: 10.37301/jkaa.v17i1.76

Abstract

This research aims to determine the effect of institutional ownership, leverage, and company size on company performance in manufacturing companies listed on Indonesian Stock Exchange during 2016-2020. By using purposive sampling method, the sample were 48 manufacturing companies listed on the IDX. The data in this research are secondary data from www.idx.co.id. The results show that institutional ownership has no effect on company performance, leverage has a significant negative effect on company performance, while company size has a significant positive effect on company performance.
PEMILIHAN UKURAN KINERJA BERDASARKAN KARAKTERISTIK PEKERJAAN, PERSAINGAN PASAR, DAN TUJUAN STRATEGIS PERUSAHAAN EKSPEDISI Elsa Meirina; Mike Kusuma Dewi
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 2 (2022): Oktober 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.43 KB) | DOI: 10.37301/jkaa.v17i2.72

Abstract

This research is a type of quantitative research in which researchers look at the performance measures of several shipping companies in the city of Padang based on job characteristics, market competition, and company strategic goals. The research data used in the form of distributing questionnaires to expedition employees in the city of Padang. All data were processed using multiple regression analysis by looking at the validity, reliability, classical assumptions, descriptive analysis and hypothesis testing with T test and R2 test. The variables in this study are job characteristics, with the results having no effect on performance measures for expedition employees in the city of Padang (H1) due to differences in the characteristics of research work, culture, conditions and work situations where the research was conducted with previous studies, while market competition (H2) and the company's strategic objectives (H3) have a positive effect on the size of the company's performance.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP KINERJA PERUSAHAAN Ayu Yulia Sari; Mukhlizul Hamdi; Kasman Karimi
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 2 (2022): Oktober 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (941.355 KB) | DOI: 10.37301/jkaa.v17i2.85

Abstract

This study uses the variable mechanism of good corporate governance (Independent Commissioner, Board of Directors and Audit Committee) and environmental performance on company performance. Sample 16 Companies The consumer goods industry sector registered on the 2016-2020 IDX using the purposive sampling method and using secondary data. To prove the hypothesis used in this study, quantitative analysis methods are used. Data testing is carried out using SPSS 16.0. In this method the data processing stage is carried out with the stages of statistical testing. The results of hypothesis testing, only independent commissioners have a significant effect on company performance while the board of directors, audit committees and environmental performance have no effect on company performance.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN DI INDONESIA DAN MALAYSIA Alexander Anggono; Farhan Syahriza; Firda Ivana Amelia
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 2 (2022): Oktober 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.908 KB) | DOI: 10.37301/jkaa.v17i2.86

Abstract

This study is intended to compare the financial performance of mining companies in Indonesia and Malaysia from 2014-2019. In particular, to analyze financial performance of mining companies in both countries by applying liquidity ratios, profitability ratios, activity ratios, and market ratios. The comparison is conducted as many investors interested to invest in mining sectors, and both countries are having the similar potential and market characteristics. The number of samples employed in this study is 23 mining sector companies in Indonesia and 11 mining sector companies in Malaysia. The data is analyzed using the multiple regression equations (F-test and T-test) and the two-sample difference test (U Mann Whitney test). The findings of this research are: (1) the debt to equity (DER) significantly affects the financial performance of mining sector companies in Indonesia; (2) The variables current ratio (CR) and price to earnings ratio (PER) have a significant influence on the financial performance of mining sector companies in Malaysia; (3) The variables current ratio (X1), debt to equity ratio (X2), Total assets turnover (X3), price to earnings ratio (X4), and return on equity (X5) have an effect on the financial performance of mining sector companies in Indonesia and in Malaysia; and (4) there is no significant difference in financial performance between mining companies in Indonesia and Malaysia. The implication of this study is to assist investors to opt the best investment opportunity in mining sector in Indonesia and Malaysia stock market.
PENGARUH PERPUTARAN PIUTANG DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABLITAS PADA SUB SEKTOR MAKANAN DAN MINUMAN Muhammad Rivandi; Fitra Oliyan
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 2 (2022): Oktober 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.667 KB) | DOI: 10.37301/jkaa.v17i2.87

Abstract

Profitability is an important element to assess the success of management in managing the company's fundamental financial performance. The purpose of this study is to see whether receivables turnover and sales growth have an effect on profitability. The population in this study is a Manufacturing Company in the Food and Beverage Sub-Sector. Company sample 11 companies selected by using purposive sampling method. Research method using panel regression. Based on the results of the study that accounts receivable turnover has a positive and significant effect on profitability and sales growth has no effect on profitability at the Food and Beverage Sub-Sector Manufacturing Company.
PENGARUH KEPEMILIKAN INSTITUSIONAL, SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN Mutyyara Ermanda; Dwi Fitri Puspa
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 2 (2022): Oktober 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.068 KB) | DOI: 10.37301/jkaa.v17i2.89

Abstract

The purpose of this study is to empirically examine the effect of institutional ownership, sustainability report and intellectual capital on firm value. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample selection was based on the purposive sampling method and finally 105 companies that met the criteria and the number of observations were 525 observations. The analytical technique used in this research is Multiple Linear Regression with Eviews application tools. The results show that institutional ownership has a negative and significant effect, intellectual capital has a significant effect on firm value and the sustainability report has no effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. This research provides empirical evidence that intellectual capital is information used as a reference by investors in assessing companies. The wider disclosure of intellectual capital is able to increase investor confidence so that stock prices increase.
PENGARUH LABA DAN ARUS KAS TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Fitri Susanti; Rinayanti Rasyad; Jeni Wardi
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 2 (2022): Oktober 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.054 KB) | DOI: 10.37301/jkaa.v17i2.92

Abstract

Financial distress is a term that is not commonly heard in public. In fact, financial distress occurs all around us. Losses, inability to pay debts, bankruptcy and default are included in the stage of financial distress. The term that is more familiar to the public is the financial crisis. This study examines whether earnings and cash flow affect the occurence of financial distress conditions by using the Zmijewski method which is still rarely used. Is it true that if profits and cash flows have decreased or are negative, the company is considered to be in financial distress state? Through multiple- regression analysis research methods using Eviews software, and secondary data from www.idx.co.id, the author processed the data to determine the effect of profits and cash flows on the financial distress of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The analysis was carried out by doing assumption test and then proceed with hypothesis testing. The result showing that profits and cash flows have a significant negative effect on financial distress conditions with the probability of profit variable of 0,000 and operating cash flow variable of 0,0114.
PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, SISTEM PELAPORAN, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH Winda Muslimah; Taufeni Taufik; Rusli Rusli
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.125 KB) | DOI: 10.37301/jkaa.v18i1.99

Abstract

This study aims to determine the effect of the local government accounting system implementation, reporting system, and compliance with laws and regulations on the performance accountability of local government institutions. The data used in this study is primary data using the questionnaire method. The questionnaire method is to distribute a list of question (questionnaires) that will be answered and answered by the respondents, namely the parties who carry out the function of the head of the section in the local government. The research sample was 90 people. The speculation is used the use of multiple linear regression analysis. The effects of the look at suggest that the utility of the nearby government accounting device has an wonderful impact at the accountability of the overall performance of government institutions. The reporting system positive effects the accountibility of the performance of local government institutions, and compliance with laws and regulations positive effects the accountability of the performance of local government institutions.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, TAX PLANNING, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING Dina Pujianti; Alfiati Silfi; Eka Hariyani
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.018 KB) | DOI: 10.37301/jkaa.v18i1.100

Abstract

This study aims to examine the effect of corporate social responsibility, profitability, tax planning, and capital structure on firm value with managerial ownership as a moderating variable in manufacturing companies listed on the Indonesian Stock Exchange. This research is a quantitative research that uses secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The research sample was selected using purposive sampling method, so that the samples obtained were 53 samples. The data was obtained through the official website of the Indonesian Stock Exchange and other related websites as well as by studying literature related to research issues, both printed and electronic media software (Statistical Package for Social Science) The results show that the independent variables, namely CSR, profitability, tax planning, and capital structure affect the dependent variable, namely firm value. The moderating variable, namely managerial ownership, is known to be able to moderate the effect of CSR, profitability, tax planning, and capital structure on firm value.

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