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Accounting and Finance Studies
Published by Profesional Muda Cendekia
ISSN : -     EISSN : 27744256     DOI : 10.47153/afs
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting and Finance Studies is an academic journal published by Profesional Muda Cendekia. Accounting and Finance Studies aims to publish articles in the field of accounting and finance, including but not limited to research results, scientific studies and field cases. It has a purpose to provide a media for academics, researchers, experts and observers to communicate in the framework of scientific development in the field of accounting and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 63 Documents
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The Effect of the Interdependence of the Corporate Governance Mechanism on Firm Value in Manufacturing Companies Listed on the Indonesia Stock Exchange Ena Rosita; Raden Arief Wibowo
Accounting and Finance Studies Vol. 1 No. 1 (2021): Issue: January
Publisher : Profesional Muda Cendekia Publishing

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Abstract

This study aims to examine the effect of interdependence mechanisms of corporate governance on company engaged in the Indonesia stock Exchange 2012-2015. These mechanisms are: managerial ownership, institutional ownership, independent commissioner, board size, debt policy, dividend policy, market concentration, and market share. The sample used in this research is secondary data as much as 96 company annual report with purposive sampling method and data analysis technique used is multiple linear regression analysis. The results of this study are only significant institutional ownership variables to the company
Factors Affecting the Sustainability Reporting of IDX Companies Nurul Qomariah
Accounting and Finance Studies Vol. 1 No. 1 (2021): Issue: January
Publisher : Profesional Muda Cendekia Publishing

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Abstract

The purposeof the study to determine the effect of Profitability, Leverage, AuditorType, Institutional Ownership, CSR Committees, Industries Close to Consumers,Environmentally Sensitive Industries, and Employee Oriented Industries onSustainability Reporting Reports on Companies Listed on the IDX in 2016-2018.The population in this study were all companies listed on the IDX in 2016-2018with a total of 518 companies. The sampling technique used was purposivesampling technique and the research sample obtained was 38 companies. Thistype of research is quantitative research. The data analysis technique used is touse multiple regression analysis techniques with data management using theSPSS version 16 program.The results showed that Profitability had a negative effect on SustainabilityReporting, Leverage had no effect on Sustainability Reporting, Auditor Type hadno effect on Sustainability Reporting, Institutional Ownership had no effect onSustainability Reporting, CSR Committee had no effect on SustainabilityReporting, Industries that were close to consumers had no effect on SustainabilityReporting. Sustainability Reporting, Industry that is Sensitive to theEnvironment has an effect on Sustainability Reporting, and Industry Orientedwith Employees has no effect on Sustainability Reporting.
The Influence of Managerial Ownership, Debt Covenant and Growth Opportunities on Accounting Conservatism Lia yunita utami
Accounting and Finance Studies Vol. 1 No. 1 (2021): Issue: January
Publisher : Profesional Muda Cendekia Publishing

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Abstract

The aim of this research is to analyze the effect of accounting to the practice ofmanagerial ownership, debt covenant and growth opportunities on accountingconsevatism. The sample of this reseach is manufacture firm which is listed onindonesia stcok exchange (IDX) over 2011-2015. The research sample are 11 firmwith 55 observations. Technique of analyzing data used is the classic assumptiontest, test multiple linear regression analysis, and hypothesis testing using SPSStool.The results of the research as follow: (1) managerial ownership significant influenceto accounting conservatism (2) the debt covenance not significant influence toaccounting conservatism, (3) the growth opportunities not significant influence toaccounting consevatism (4) simultaneously, the result indicates that managerialownership, debt covenance, and growth opportunities does have an accountingconservatism
The Effect Of Social Norms On Tax Payer Compliance Behavior Yasyika Nuarita Putri
Accounting and Finance Studies Vol. 1 No. 1 (2021): Issue: January
Publisher : Profesional Muda Cendekia Publishing

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Abstract

This study aims to analyze the influence of descriptive norm, injuctive norm,subjective norm and personal norm on tax compliance. This research wasconducted on individual taxpayer in the Kabupaten Sukoharjo. This researchused quantitative method. The sample used in this study were 100 respondentsindividual taxpayer. The data retrieval technique of this study uses simplerandom sampling. The data analysis technique used is multiple regression usingSPSS 22.0 program.The result showed that the descriptive norm and subjectivenorm had a significant positive effect on tax compliance. While the injungtivenorm and personal norm did not affect on tax compliance.
The Soundness Rate Analysis of Islamic Bank In Indonesia Dasiatun Hasanah
Accounting and Finance Studies Vol. 1 No. 1 (2021): Issue: January
Publisher : Profesional Muda Cendekia Publishing

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Abstract

Kesehatan bank merupakan bagian penting dalam menentukan tingkat kemajuan dan perkembangan bank terutama pada tingkat kepercayaan nasabah. Penilaian tingkat kesehatan menjadi hal penting untuk diperhatikan oleh setiap bank umum di Indonesia, salah satu metode yang digunakan untuk mengukur tingkat kesehatan bank dengan Risk Based Bank Rating atau RBBR yang terdiri dari empat faktor penilaian yakni Risk Profile, Good Corporate Governance (CGC), Rentabilitas, dan Capital (OJK 2014). Metode pengambilan sampel menggunakan purposive sampling dengan kriteria bank umum syariah di Indoneisa yang terdaftar di Bursa Efek Indonesia dan bank umum syariah yang mempublikasi laporan keuangan tahun 2011-2015. Berdasarkan teknik pengambilan sampel, maka didapatkan sampel 11 bank umum syariah. Teknik pengumpulan data dalam penelitian ini menggunakan studi dokumentasi berupa laporan tahunan bank umum syariah. Teknik analisis data dalam penelitian ini mengunakan analisis deskriptif. Hasil penelitian menujukkan bahwa rasio NPF, ROA, NOM, dan CAR terdapat bank yang memiliki rasio sangat baik dan tidak baik, sedangkan untuk rasio CGC seluruh bank syariah yang terdaftar di Bursa Efek Indonesia memiliki predikat sangat baik.
Determinants Analysis of Manufacturing Companies Values Listed On the Indonesia Stock Exchange Paramitha Anggraeny; Hendri Hermawan
Accounting and Finance Studies Vol. 1 No. 3 (2021): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (853.252 KB) | DOI: 10.47153/afs13.802021

Abstract

The purpose of this study is to describe the effect of profitability, size, leverage, and dividend policy of manufacturing companies for the period 2015-2017 on firm value. The research method in this study uses a quantitative approach with SPSS analysis tools. This research was conducted on the Indonesia Stock Exchange with secondary data in the form of the Annual Report of Manufacturing Companies for the 2015-2017 Period. Based on the purposive sampling criteria in this study, there were 47 manufacturing companies consisting of 19 sub-sectors of the company that were sampled in this study. The results of the analysis show that the variable that most influences firm value is profitability. Dividend policy has an effect on firm value. Leverage affects firm value. Because investors are very careful when they want to invest their funds in the company. So it can be concluded that investors are very concerned about the company’s debt before they make an investment. Firm size has no effect on firm value. Therefore, the value of a manufacturing company cannot be measured only based on the size of the company’s assets.
Audit Tenure In Islamic Perspective: Analysis of Verses of the Qur'an and Al-Hadith Amanda Serena; Karimulloh Karimulloh
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.661 KB) | DOI: 10.47153/afs12.912021

Abstract

Audit laporan keuangan menjadi sangat penting di era keterbukaan. Islam selalu mengajarkan umatnya untuk bersikap jujur dan benar. Namun banyak kasus di Indonesia yang mayoritas muslim tentang penyelewengan audit. Penelitian ini bertujuan untuk mengetahui perspektif Islam terhadap audit tenure. Metode yang digunakan adalah studi pustaka. Hasil penelitian menunjukkan bahwa audit tenure dipebolehkan dalam Islam selama tidak menghalalkan yang haram dan mengharamkan yang halal serta melanggar janji-janji yang telah disepakati.
Tax Cut: Suatu Studi Literatur Utami Tunjung Sari; Niken Permata Sari; Hananta Surya Wijaya
Accounting and Finance Studies Vol. 1 No. 3 (2021): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.695 KB) | DOI: 10.47153/afs13.922021

Abstract

This study aims to determine the factors associated with the tax cut. The literature review method was used in this study. The data in this study were obtained from sciencedirect.com. The results showed that several variables were influential and influenced by tax cuts, as well as variables that had no effect. The results show that the tax cut has no significant effect on median weekly earnings, has a significant effect on merger activity, shareholder wealth, distribution economic activity, aggregate welfare, R&D investment, domestic market shares and exports, investment, employment, profit, tax revenue, gross domestic product, inbound tourism, and travel receipts, as well as labor supply and consumption decisions. There are several conflicting research results due to differences in the place of study and the time period of the study which resulted in different conclusions. The tax cut is also influenced by government debt. An overview of further research is also presented here.
The Effect Of Market Orientation To Firms Performance With The Management Accounting System As A Mediating Margareta Alda Amanda Devi; Khairina Nur Izzaty
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.732 KB) | DOI: 10.47153/afs12.1182021

Abstract

Market orientation is a strategy consisting of three components, namely customer orientation, participant orientation, and coordination between functions. The management accounting system is a system that can produce information, both in the form of financial information and non-financial information. The purpose of this study was to analyze the effect of market orientation on company performance variables with the mediation management accounting system. This research was conducted at MSMEs in the fisheries sub-sector at TPI Tasikagung II, Rembang Regency. The samples taken were 56 people. The data obtained were then processed using the SmartPLS3 test tool. The results showed that market orientation had an effect on company performance. Market orientation and management accounting systems can influence decision making. The management accounting system has an effect on company performance. Market orientation affects company performance through the management accounting system.
The Effect of Participation in Budgeting, Utilization of Information Technology, and Budget Revision on the Effectiveness of Surabaya Government OPD Budget Management Dinda Fitriandini; Tituk Diah Widajantie
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.813 KB) | DOI: 10.47153/afs12.1252021

Abstract

This study aims to examine (1) the effect of budgetary participation on budget effectiveness, (2) the effect of the use of information technology on the effectiveness of budget management, (3) the effect of budget revisions on the effectiveness of budget management. The endogenous variable used is the effectiveness of budget management. This study used a sample of Surabaya City Regional Apparatus Organizations, namely 21 Surabaya City Offices. The method used to collect data was purposive sampling method, by distributing questionnaires. Data analysis techniques used Partial Least Square (PLS) with SmartPLS 3.0 software. The results of this study indicate that (1) budget participation has an effect on the effectiveness of budget management, (2) the use of information technology has no effect on the effectiveness of budget management, (3) budget revision has an effect on the effectiveness of budget management.

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