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Alamat Redaksi: Gedung Fakultas Ekonomi dan Bisnis, Universitas Papua Jalan Gunung Salju, Amban, Manokwari, Papua Barat.
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ACE : Accounting Research Journal
Published by Universitas Papua
ISSN : 28089596     EISSN : 28088433     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
ACE: Accounting Research Journal is open access and peer reviewed journal. ACE: Accounting Research Journal mainly covers original idea related to the accounting issue. Published articles can be either theoretical, empirical, or in between of those two polar variants. The journal publishes research from various topics in accounting, including but is not limited to the following topics: Financial Accounting, Public Sector Accounting, Management Accounting, Islamic Accounting and Financial Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking, Accounting Information System, and Sustainability Reporting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol 3 No 1 (2023): June" : 6 Documents clear
Faktor Yang Mempengaruhi Audit Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan LQ45 Tahun 2017-2021 Rojojor Silitonga; Desirianingsih Haryati Parastri; Simson Werimon
ACE: Accounting Research Journal Vol 3 No 1 (2023): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT The LQ 45 company consists of 45 preferred stocks and has criteria such as good fundamentals, good business growth and a good financial situation. The aims of this research are (1) to find out and analyze the effect of Investment Opportunity Set, Firm Size, Financial Performance on firm value audit in LQ45 companies; (2) to find out whether financial performance affects the relationship between the Investment Opportunity Set and the company value audit; (3) to find out and analyze whether financial performance influences the relationship between firm size and firm value audit through the financial performance of LQ45 companies. This type of research is quantitative research. The results of the study show that (1) Investment Opportunity Set, Firm Size, Financial Performance have no effect on firm value in LQ45 Companies, (2) financial performance cannot mediate the effect of investment opportunity set on firm value so that financial performance cannot become an intervening variable and; (3) the variable financial performance has an influence on the relationship between firm size and firm value so that financial performance can be an intervening variable. Keywords: Investment Opportunity Set, Company Size, Financial Performance, Company Value ABSTRAK Perusahaan LQ 45 terdiri dari 45 saham pilihan yang memiliki kriteria seperti fundamental yang baik, pertumbuhan bisnis yang baik dan situasi keuangan yang bagus. Tujuan penelitian ini adalah (1) untuk mengetahui dan menganalisis pengaruh Investment Opportunity Set, Ukuran Perusahaan, Kinerja Keuangan terhadap audit nilai perusahaan pada perusahaan LQ45; (2) Untuk mengetahui apakah kinerja keuangan mempengaruhi hubungan antara Investment Opportunity Set dengan audit nilai perusahaan; (3) Untuk mengetahui dan menganalisis apakah kinerja keuangan mempengaruhi hubungan antara ukuran perusahaan dengan audit nilai perusahaan melalui kinerja keuangan pada perusahaan LQ45. Jenis penelitian ini adalah penelitian kuantitatif. Hasil penelitian menunjukkan bahwa (1) Investment Opportunity Set, Ukuran Perusahaan, Kinerja Keuangan tidak berpengaruh terhadap nilai perusahaan Pada Perusahaan LQ45, (2) Kinerja keuangan tidak dapat memediasi pengaruh investment opportunity set dengan nilai perusahaan sehingga kinerja keuangan tidak mampu menjadi variabel intervening dan; (3) Variabel kinerja keuangan memiliki pengaruh hubungan ukuran perusahaan dengan nilai perusahaan sehingga kinerja keuangan dapat menjadi variabel intervening. Kata kunci: Investment Opportunity Set, Ukuran Perusahaan, Kinerja Keuangan, Nilai Perusahaan
Pengaruh Spiritualitas, Money Ethic, Sosialisasi Pajak, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM Anissa Hakim Purwantini; Fernika Anggitasari
ACE: Accounting Research Journal Vol 3 No 1 (2023): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT The purpose of this study is to empirically examine the influence of Spirituality, Money Ethics, Tax Socialization and Fiscal Services on Taxpayer Compliance at MSMEs in Temanggung Regency. This research is a quantitative research. Source of data in this study using primary data obtained through distributing questionnaires. The sampling technique used convenience sampling technique, with the research sample obtained as many as 96 respondents including taxpayers of MSME actors who were registered at the Office of Cooperatives and Micro, Small and Medium Enterprises in Temanggung and had an NPWP. Based on the tests that have been carried out, the research results show that Spirituality and Tax Socialization have a positive effect on taxpayer compliance, while Money Ethics and Fiscal Services have no effect on taxpayer compliance. Keywords: Spirituality, Money Ethic, Tax Socialization, Fiscal Services, Taxpayer Compliance ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh Spiritualitas, Money Ethic, Sosialisasi Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak pada UMKM Di Kabupaten Temanggung. Penelitian ini merupakan penelitian kuantitatif. Sumber data dalam penelitian ini menggunakan data primer yang diperoleh melalui penyebaran kuesioner. Teknik pengambilan sampel menggunakan teknik convenience sampling, dengan sampel penelitian diperoleh sebanyak 96 responden yang meliputi wajib pajak pelaku UMKM yang terdaftar di Dinas Koperasi dan Usaha Mikro Kecil Menegah Temanggung serta mempunyai NPWP. Berdasarkan pengujian yang telah dilakukan, hasil penelitian menunjukkan bahwa Spiritualitas dan Sosialisasi Pajak berpengaruh positif terhadap kepatuhan wajib pajak, sementara Money Ethic dan Pelayanan Fiskus tidak berpengaruh terhadap kepatuhan wajib pajak. Kata Kunci : Spiritualitas, Money Ethic, Sosialisasi Pajak, Pelayanan Fiskus, Kepatuhan Wajib Pajak
Determinants of Factors Influencing Food and Beverage Entrepreneur in Using Electronic Money as a Payment Method Afuan Fajrian Putra; Filza Ramdani
ACE: Accounting Research Journal Vol 3 No 1 (2023): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

This study aims to determine what factors can influence business people in food and beverage in using electronic money as a payment method. The variables used include perceives trust (X1), perceived security (X2), perceived ease of use (X3), and perceived usefulness (X4). This study uses primary data which is directly taken from the sample of respondents. The research sample was taken through technique-purposive sampling and calculating the number of samples using the malthotra formula so that a sample of 150 business people is obtained for food and beverage in the area of D.I Yogyakarta. This study uses multiple linear regression analysis techniques. The results of the study show that perceptions of security have a positive and significant influence on the intention to use-money by SMES. Meanwhile, the variables of perceived trust, perceived ease of use, and perceived usefulness are known to not affect the intention to use e-money.
Pengaruh Rasio Keuangan Dalam Memprediksi Financial Distress Di Provinsi Jawa Timur Novila Fatmawati; Andriana Andriana; Oktaviani Ari Wardhaningrum
ACE: Accounting Research Journal Vol 3 No 1 (2023): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT The purpose of this study is to examine and analyze the effect of financial ratios ability to predict financial distress in East Java. Financial distress in this study is defined as the inability of local governments to provide public services based on established service standards. This study used secondary data consisting of Laporan Realisasi APBD and Neraca of districts and cities in East Java Province in 2017-2020 and population data obtained from DJPK Kemenkeu and BPS. The method that used in this study is binary logistic regression. Based on the purposive sampling methode, the number of samples is 38 observational data. The dependent variable in this study is financial distress and the independent variables are financial independence, the degree of decentralization, solvency, financial performance, financial position, efficiency, and complexities of government. The results showed that the prediction of financial distress in districts and cities in East Java is influenced by only the complexity of government. Meanwhile, the other variables do not effected financial distress prediction.Keywords: complexities of government, efficiency, financial distress, financial independence, financial performance ABSTRAK Tujuan penelitian ini yaitu untuk menguji dan menganalisis mengenai pengaruh kemampuan rasio keuangan dalam memprediksi financial distress di Jawa Timur. Financial distress dalam penelitian ini diartikan sebagai ketidakmampuan pemerintah daerah dalam memberikan pelayanan publik berdasarkan standar layanan yang telah ditetapkan. Penelitian ini menggunakan data sekunder berupa Laporan Realisasi APBD dan Neraca Pemerintah Kabupaten dan Kota di Jawa Timur tahun 2017-2020 dan data jumlah penduduk yang diperoleh dari DJPK Kemenkeu dan BPS. Metode yang digunakan dalam penelitian ini adalah regresi logistik biner. Pemilihan sampel pada penelitian ini menggunakan teknik purposive sampling, sehingga jumlah sampel yang dihasilkan sebanyak 38 data obeservasi. Adapun variabel dependen dalam penelitian ini yaitu financial distress dan variabel independennya yaitu kemandirian keuangan, derajat desentralisasi, solvabilitas, kinerja keuangan, posisi keuangan, efisiensi, dan kompleksitas pemerintah. Hasil penelitian menunjukkan bahwa prediksi financial distress pada kabupaten dan kota di Provinsi Jawa Timur hanya dipengaruhi oleh kompleksitas pemerintah. Sedangkan untuk variabel yang lain tidak memengaruhi prediksi financial distress.Kata kunci: efisiensi, financial distress, kemandirian keuangan, kinerja keuangan, kompleksitas pemerintah
Dampak Peristiwa Pandemi Covid-19 Terhadap Saham Pada Indeks Sektor Barang Konsumen Primer Di Bursa Efek Indonesia Ahmad Takhrizur Rohiem; Verawati Simanjuntak; Hustianto Sudarwadi
ACE: Accounting Research Journal Vol 3 No 1 (2023): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT This study aims to examine the impact of the COVID-19 pandemic on the stock market in the consumer non-cyclical. sector index on the Indonesia Stock Exchange. The method used is an event study to calculate the difference in average abnormal returns before and after the announcement of the first case of COVID-19 in Indonesia. The data used are 90 days before and 90 days after the event. The Wilcoxon signed-rank test shows that there is a significant difference in average abnormal returns before and after the announcement of the first case of COVID-19 in the index of the consumer non-cyclical sector on the Indonesia Stock Exchange. Keywords: COVID-19; Event study; Abnormal return ABSTRAK Penelitian ini bertujuan untuk mengkaji dampak pandemi COVID-19 terhadap pasar saham dalam indeks sektor barang konsumen primer di Bursa Efek Indonesia. Metode yang digunakan adalah studi peristiwa untuk menghitung perbedaan rata-rata return tak normal sebelum dan sesudah pengumuman kasus pertama COVID-19 di Indonesia. Data yang digunakan adalah 90 hari sebelum dan 90 hari sesudah peristiwa. Hasil uji wilcoxon signed rank-test menunjukkan terdapat perbedaan rata-rata return tak normal yang signifikan sebelum dan sesudah pengumuman kasus pertama COVID-19 dalam indeks sektor barang konsumen primer di Bursa Efek Indonesia. Kata kunci: COVID-19; Studi peristiwa; Return tak normal
Pengaruh Institutional Ownership, Managerial Ownership, Dan Ownership Concentration Terhadap Kebijakan Dividen Tri Fadhilatul Mustamiroh; Dwi Marlina Wijayanti
ACE: Accounting Research Journal Vol 3 No 1 (2023): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT This study aims to analyze the effect of kepemilikan institusional, kepemilikan manajerial, and konsentrasi kepemilikan on dividend policy on the Jakarta Islamic Index 70 (JII 70) for the 2018-2021 period. The method in this study uses panel data regression estimation with a fixed effect model through descriptive statistical analysis and classic assumption test with E-Views 9 tools. The results of the study show that partially, kepemilikan institusional, konsentrasi kepemilikan, and arus kas bebas are the control variables. has no effect on dividend policy, while kepemilikan manajerial partially has a positive and significant effect on dividend policy. The results of the study simultaneously show that the independent variables kepemilikan institusional, kepemilikan manajerial, konsentrasi kepemilikan and arus kas bebas control variables have a positive and significant influence on the dependent variable of dividend policy. Keywords: Kepemilikan institusional, Kepemilikan manajerial, Konsentrasi kepemilikan, Arus kas bebas, Dividend Policy. ABSTRAK Kebijakan pembagian dividen sering kali menimbulkan konflik antara manajemen dan pemegang saham. Di satu sisi, manajemen cenderung menyimpan uang tunai untuk membiayai investasi yang diharapkan dapat merangsang pertumbuhan perusahaan. Di sisi lain, pemegang saham menginginkan pembayaran dividen yang besar yang sesuai dengan proporsi kepemilikan saham mereka. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, kepemilikan manajerial, dan konsentrasi kepemilikan terhadap kebijakan dividen pada Jakarta Islamic Indeks 70 (JII 70) periode 2018-2021. Metode pada penelitian ini menggunakan estimasi regresi data panel dengan model fixed effect melalui analisis statistik deskriptif dan uji asumsi klasik dengan alat bantu E-Views 9. Hasil penelitian menunjukkan bahwa variabel kepemilikan institusional, konsentrasi kepemilikan tidak memiliki pengaruh terhadap kebijakan dividen, sedangkan variabel kepemilikan manajerial berpengaruh positif dan signifikan terhadap kebijakan dividen. Kata kunci: Kepemilikan institusional, Kepemilikan manajerial, Konsentrasi kepemilikan, Arus kas bebas, Kebijakan Dividen.

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