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International Journal of Applied Finance and Business Studies
Published by Trigin Institute
ISSN : 23383631     EISSN : 28099982     DOI : https://doi.org/10.35335/ijafibs
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
International Journal of Applied Finance and Business Studies is published with both online and print versions devoted to provide the publication of research finding in finance and business research studies. Objectives The main goal of ijafibs is to present outstanding, high quality research developments in all areas of finance and business research to a broad audience of academicians and professionals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 9 No. 1 (2021): June: Applied Finance and Business Studies" : 5 Documents clear
Analysis Of The Impact Of Company Size On Systemic Risk Based On Capital Asset Pricing Model In Food And Beverages Companies Listed On The Indonesia Stock Exchange Year 2009-2011 Rahmadina Agusti
International Journal of Applied Finance and Business Studies Vol. 9 No. 1 (2021): June: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

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Abstract

Before investing, investors should consider the stock beta as a measure of systematic risk. By knowing beta stocks investors can directly determine the sensitivity of the return securities market returns. By knowing the sensitivity return, it automatically investors would be able to assess how much risk it will face when investing their funds in the company's stock. Investors can also adjust the investment that is fit to return they want to earn. This study aim is to determine the impact of company size on systematic risk based capital asset pricing models. Population of this study are all food and beverages manufacturing companies listed (listing) on ​​the Indonesian Stock Exchange from 2009 to 2011. There are 16 companies that fit in the criteria and the sample was 12 companies. Data were analyzed by multiple linear regression analysis. Results of this study showed that the size of the company significant positive effect on the systematic risk with adjusted R square value of 0.994, which means the size of the company has a strong influence in predicting systematic risk.
Analysis Of Implementation Of Internal Control Of Cash Receivings And Accounts Receivables In PT. Bright M. Yamin Medan Moudy Chairina Muchlis
International Journal of Applied Finance and Business Studies Vol. 9 No. 1 (2021): June: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.133 KB)

Abstract

This research was conducted at PT. Bright Supermart M. Yamin Medan is engaged in the retail sale of products for the needs of the community. In Operational activities, companies implement internal controls to transaction cash receipts and accounts receivable. The purpose of this study to determine the effectiveness of internal control of cash receipts and accounts receivable activities to achieve the objective of operating profit. This type of research using quantitative research, while taking the measurements scale used is the scale interval. Type of research data using quantitative data and data sources using primary data and secondary data. Data collection techniques using observation and interviews. Based on the results of research conducted can be put forward that the internal control of cash receipts quite effectively obtaining a value of 82 with an internal scale of between 63-83. Meanwhile, internal controls for receivables will be considered effective obtaining a value of 84 with a scale interval between 84 -103. PT. Bright Supermart has implemented elements of internal control as well as on COSO, consisting of the control environment, risk assessment, control procedures, monitoring, and information and communications.
Analysis Of Factors Affecting Auditor Switching In Manufacturing Companies Listed On The Indonesia Stock Exchange Lora Ferbina Bangun
International Journal of Applied Finance and Business Studies Vol. 9 No. 1 (2021): June: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

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Abstract

Auditor switching is the turn of KAP and auditor carried out by the company for a reason or there are certain factors of the company or of the auditor itself. This study aims to determine the effect of audit fees, financial distress auditor size, client size, and management change to the auditor switching on manufacturing companies listed in the Indonesia Stock Exchange 2011-2014 period. This study used secondary data obtained from financial statements published on the internet through the official website of Indonesia Stock Exchange www.idx.co.id.The research sample is manufacturing companies listed in the Indonesia Stock Exchange 2012-2014. Sampling using purposive sampling and obtained a sample of 96 observations of 32 companies sampled in this study. Hypothesis testing is done by using logistic regression. From the test results indicate that audit fees, financial distress, auditor sie, clients size, and management changes do not influence auditor switching.
The Influence Of Business Ethics, Code Of Conduct, Shareholders And Good Corporate Governance (GCG) Policy On The Implementation OF GCG In Bank Sumut Karina Sari
International Journal of Applied Finance and Business Studies Vol. 9 No. 1 (2021): June: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

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Abstract

This research goal is to analyze the influence of business ethics, code of conduct, shareholder and Good Corporate Governance (GCG) policy toward the implementation of GCG at Bank of North Sumatra.The type of research used is the study of causal associative, with a sample of 50 respondents from the employees of Bank of Sumut. The type of data is primary, directly obtained from questionnaires that are sent to respondents. The analysis method that is used in this research is multiple regression analysis. Data quality was authentically tested by validity and reliability test data. Classical assumption tests that are used are normality and heteroscedasticity tests. Furthermore, the significance partial test (t-test) and coefficient of determination test (R2) are used for the hypothesis test. The results of this research shows that business ethics, code of conduct and GCG policy were partially and positively affect the implementation of GCG at Bank of North Sumatra; however, shareholders have no significant impact on the implementation of GCG at the Bank of North Sumatra.
The Effect Special Of Allocation Funds And Capital Expenditures On Economic Growth In Regency/City Governments In North Sumatra Province Deddy Dharma Putra
International Journal of Applied Finance and Business Studies Vol. 9 No. 1 (2021): June: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.39 KB)

Abstract

This study aims to identify and examine whether the special allocation funds and capital expenditures effect on economic growth in regencies / cities in North Sumatra Province in 2012-2014. The data used in this research is secondary data obtained from the Ministry of Finance of the Republic of Indonesia, Directorate General of Fiscal Balance www.djpk.depkeu.go.id through the site, and the Central Bureau of Statistics through www.bps.go.id/sumut site. Total population of this study a total of 33 District / City by using purposive sampling obtained 12 regencies / cities as samples. Observation data for 3 years (2012-2014) so ​​that the analysis of observations into 36 data. The analytical method used to test the hypothesis is multiple regression analysis. The results showed that the variable Simultaneously special allocation of funds and capital expenditure had a significant effect on economic growth at the Regency / City in the province of North Sumatra in 2012-2014. Partially variable earmarked grants and capital expenditures positive and significant impact on economic growth at the Regency / City in the province of North Sumatra in 2012-2014.

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