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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. 2 (2021): September: Applied Finance and Business Studies" : 5 Documents clear
Factors Which Will Affect The Business Risk Clients, Audit Risk, Business Risk Auditor, And Auditor’s Competency In Client Selection: Study On Auditor At KAP In Medan M. Faisal Rizky HSB
International Journal of Applied Finance and Business Studies Vol. 9 No. 2 (2021): September: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.259 KB) | DOI: 10.35335/ijafibs.v9i2.11

Abstract

This Study aims to examine how far the influence of business research client, audit risk, business research auditor, auditor's competency to client selection either partial or simultaneous. Hypothesis of this study are business research client, audit risk, business research auditor, auditor's competency influence to client selection either partial or simultaneous. The method of collecting data is done through a questionary that share to Auditor whom work in audit firm. This study uses associative causal with multiple linear regression and also for examine hypothesis uses F test (simultaneous test) and t test (partial test). Results of this study interprets to indicate that business rist client, audit risk, business rist auditor, auditor's competency has influence to clients selection simutaneously and from result of examine t test indicate that audit risk.
The Effect Of Financial Ratios On Changes In Profit In Mining Companies Listed On The Indonesia Stock Exchange Andreas W. P. Sinurat
International Journal of Applied Finance and Business Studies Vol. 9 No. 2 (2021): September: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.561 KB) | DOI: 10.35335/ijafibs.v9i2.12

Abstract

The purpose of this study was to determine the effect of the company's financial ratios are empirically, either partially or simultaneously to changes in earnings. Financial ratios tested is Current Ratio (CR), Working Capital to Total Assets (WCTA), Debt to Total Equity Ratio (DER), and Profit Margin (PM). This research is a kind of replication, causal research to previous research with the study population is a mining company listed on the Indonesia Stock Exchange during the period of 2007-2011. The sample selection method and purposive sampling of 31 companies listed in Indonesia Stock Securities acquired 11 companies sampled. The data used are secondary data. This study analyzes the relationship between CR, WCTA, DER, PM and changes in earnings. The statistical method used was multiple linear regression and performed classical assumption first. These results indicate that the variables CR, WCTA, DER, and PM simultaneously significant effect on changes in earnings. Partial test shows that the variables CR, WCTA and PM significant impact on earnings changes. Other variables that DER no significant effect on changes in earnings.
Influence Of Financial Audit Findings, Governments Wealth, Size Of Government And Leverage On The Performance Of Regency/City Governments In Indonesia Andri Nugraha
International Journal of Applied Finance and Business Studies Vol. 9 No. 2 (2021): September: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.675 KB) | DOI: 10.35335/ijafibs.v9i2.13

Abstract

This study aims to determine the effect of BPK audit findings, government's wealth, size of government as well as leverage on the performance of local government districts / cities in Indonesia. The analytical method used is descriptive analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Testing Hypothesis, and the coefficient of determination. This study examined the relationship between BPK audit findings with the performance of local governments, government's wealth with local government performance, size of government with local government performance, as well as leverage the performance of local governments. The population in this study are all local government districts / cities in Indonesia, the sample in this study were 47 local government districts / cities in Indonesia. The type of data in this research is secondary data. The selection of the sampling method is a purposive sampling method. And data processing using SPSS software. The results contained in this research is the BPK audit findings and leverage partially no significant effect on the performance of the district / city in Indonesia. While the government's negative wealth effect and the size of government has positive influence on the performance of the government. And other results are BPK audit findings, government's wealth, size of government as well as leverage together have a significant influence on the financial performance of the district / city in Indonesia.
Influence Of Book Value Per Share, Net Income And Dividends To Merket Value Per Share On Manufacture Companies Listed In Indonesia Stock Exchange Aulia Rahman Harahap
International Journal of Applied Finance and Business Studies Vol. 9 No. 2 (2021): September: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.831 KB) | DOI: 10.35335/ijafibs.v9i2.14

Abstract

This research has a purpose to determine the influence of book value per share, net income, and dividends to market value per share on manufacture companies listed on the Indonesia Stock Exchange (IDX). The hypothesis proposed: There is an influence of the book value per share, net income, and dividends on market value per share either partially or simultaneously. This research is classified as a causal research. Population used in this research were manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2008- 2011 where the total population used is 120 manufacture companies. The sampling technique used was purposive sampling technique in which the number of samples obtained in this research were 19 companies. Data used in this research is secondary data. This research hypothesis are tested using multiple regression analysis with classical assumption test and goodness of fit to test the hypothesis. The results shows that either partially or simultaneously book value per share, net income, and dividends significantly influence the market value per share on manufacture companies listed on the Indonesia Stock Exchange (IDX). Adjusted R square value is 0,741 indicating that 74,1% change in stock market value can be explained by the independent variables used in this research. The remaining 25,9% is explained by other factors not included in the regression model.
The Effect Of Implementation Of Accrual-Based Government Accounting Standards On The Quality Of Local Government Financial Reports Azwar Rivai Nasution
International Journal of Applied Finance and Business Studies Vol. 9 No. 2 (2021): September: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.669 KB) | DOI: 10.35335/ijafibs.v9i2.15

Abstract

The aim of this research is to examine the effect of the application of government accounting standard accrual to quality of financial statement local government in the department of empowerment communities and village government at South Tapanuli Government. The population of this research are employees in the department of empowerment communities and village government. The total number of samples of this research are 35 people, which their data collection are taken using questionnaires. This research is tested using by simple regression. Research shows that the application of government accounting accrual standard has a positive and significant effect on the quality of local government financial statements.

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