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INDONESIA
Intelektual : Jurnal Penelitian Dosen Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Putra Perdana Indonesia
ISSN : 2827802X     EISSN : 29866715     DOI : 10.61635
Core Subject : Economy, Humanities, Education, Social, Engineering,
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other
Journal Intelektual (JIN) is an open access, and peer-reviewed journal. JIN try to disseminate current and original articles from researchers and practitioners on various accounting disciplines such as: financial accounting, auditing, cost accounting, management accounting, tax accounting, budgeting accounting, non-profit accounting, goverment accounting, etc . Publish two times in a year i.e. May, and December. JIN Invites researcher, academician, practitioners, and public to submit their critical writings and to contribute to the development of acounting sciences.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
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Analisis Dampak Cum Date Right Issue Terhadap Abnormal Return dan Volume Perdagangan Saham Di Bursa Efek Indonesia (Studi Kasus Pada Bursa Efek Indonesia Periode 2019-2021) Khrisna Anggun Yuliana
Journal Intelektual Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

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Abstract

Introduction/Main Objectives: This study aims to determine whether there are differences in abnormal returns and volume. Background Problems: The impact of the Covid-19 pandemic where economic growth has resulted in almost all business sectors needing funds for a certain period of time with a sizable amount. Novelty: The implementation of the rights issue is able to cause investors to react to corporate action as indicated by the difference in abnormal returns and the difference in stock trading volume between before and after the cum date. Research Methods: Using event study analysis methods or techniques with data analysis using SPSS. Finding/Results: The results of this study indicate that there is a significant difference in abnormal stock returns before and after the cum date rights issue, but there is no significant difference in stock trading volume proxied by trading volume activity before and after the cum date rights issue. Conclusion: There is a significant difference in abnormal returns before and after the cum date rights issue on the IDX for the 2019-2021 period. It is hoped that investors will always pay attention and try to find information on every right issue corporate action so that the company gets the return as expected.
Pengaruh Likuiditas Dan Modal Kerja Terhadap Return on Equity (Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Atika Purnamasari
Journal Intelektual Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

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Abstract

Introduction/Main Objectives: To determine the effect of liquidity and working capital on profitability in food and beverage sub-sector companies listed on the Indonesia stock exchange in 2018-2020. Background Problems: The empirical condition of the profitability of food and beverage companies as measured using return on equity (ROE) in the last 3 years has fluctuated. Novelty: Decision Analysis to invest in the company's working capital and be able to manage its receivables correctly by using the right calculation. Research Methods: sampling technique used purposive sampling and obtained 18 companies, with analysis of the data used the computer Statistical Program for Social Science (SPSS). Finding/Results: The size of the company's liquidity will not affect the return on equity of the food and beverage sector companies and the number of products sold will also be greater, which will then be followed by the greater the profit the company will earn. Conclusion: The liquidity variable has no effect on return on equity, while working capital partially has a significant effect on return on equity.
Pengaruh Proporsi Dewan Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan Perusahaan (Studi terhadap Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2021) Erdy Riahman Damanik; Atika Purnamasari
Journal Intelektual Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

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Abstract

Introduction/Main Objectives: To determine the effect of the proportion of independent commissioners and audit committees on the financial performance of food and beverage companies listed on the IDX in 2017-2021. Background Problems: The growth of the industrial sector experienced the sharpest growth in this sectoral index, triggered by the increase in the consumptive behavior of the Indonesian people. Novelty: For IDX30 indexed companies for the 2018-2019 period, the board of directors and committee boards have influence over ROE and independent commissioners have no influence over ROE. Research Methods: The sampling technique used was purposive sampling using 17 companies and using the SPSS analysis tool. Finding/Results: The sampling technique used was purposive sampling using 17 companies and using the SPSS analysis tool. Conclusion: Companies are advised to monitor and control the use of debt because it will affect profitability.
Pengaruh Return on Assets, Return on Equity, Earning per Share terhadap Harga Saham (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2018-2020) Merida
Journal Intelektual Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

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Abstract

Introduction/Main Objectives: This study aims to determine the effect of Return on Assets, Return on Equity, Earning Per Share on share prices in mining companies listed on the IDX in 2018 - 2020. Background Problems: The number of business competitors results in business dynamics that are constantly changing so that many companies need additional funding to further develop their business so that they are able to survive. Novelty: Re-examining the factors used by previous studies which yielded contradictory results. Research Methods: The method used to take samples is non-probability sampling using purposive sampling method with the EViewss data processing application. Finding/Results: Purchasing shares in the mining sector or company should consider the RoA, RoE and EPS factors because these factors have long-term and short-term effects on stock prices. Conclusion: Return on Assets and Earning Per Share have a significant effect on stock prices, but Return on Equity has no effect on shares in mining sector companies listed on the IDX.
Analisis Efektivitas Sistem Informasi Akuntansi Penggajian Karyawan pada Perusahaan Penyedia Jasa Tenaga Kerja Neneng Ekawati; Yohanes August Goenawan
Journal Intelektual Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

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Abstract

Introduction/Main Objectives: To find out and analyze the effectiveness of the payroll accounting information system that has been used by labor supply companies. Background Problems: The payroll system at the company does not have internal supervisors within the company. Novelty: The salary calculation system at the company can run well and has a positive impact, namely the performance of employees in the company is guaranteed and employee welfare. Research Methods: Using the slovin formula method, a sample of 88 respondents was obtained and the analytical technique used was the SPSS analysis tool. Finding/Results: Position level and length of service variables have a positive and significant effect on employee payroll, attendance and education level variables have no effect on employee payroll. Conclusion: That together the variables of attendance, education level, position level, and length of service simultaneously have a positive and significant effect on employee payroll.
Pengaruh Likuiditas, Profitabilitas dan Struktur Aktiva terhadap Struktur Modal pada Perusahaan Farmasi yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020 Febi Ayu Lestari; Ifanny Adnan Pratama
Journal Intelektual Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

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Abstract

Introduction/Main Objectives: To determine the effect of liquidity, profitability, asset structure on the capital structure of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). Background Problems: As a result of Covid-19 the role of the pharmaceutical sector is very important and needed so that the needs in terms of medicines consumed during treatment and recovery are very much needed, both personal requests (individuals) and agencies (Hospitals and Health Centers). Novelty: Researching pharmaceutical sector companies for a period of three years when there was an outbreak of a very dangerous virus, namely COVID-19, both in the world and especially in Indonesia, was very influential, especially for the economy in the pharmaceutical company sector. Research Methods: This type of research is descriptive quantitative approach using secondary data and analysis tools using SPSS. Finding/Results: Liquidity, profitability, asset structure on capital structure then partially profitability has no significant effect on capital structure, liquidity and asset structure have a negative and significant effect on capital structure. Conclusion: It becomes a material consideration in making investment decisions and pays more attention to the rate of return on shares as well as knowing more about obtaining financial statement information.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub Sektor Food dan Beverage yang terdaftar di Bursa Efek Indonesia Periode 2016-2020 Trianita Piasti; M. Imam Suswandoyo
Journal Intelektual Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

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Abstract

Introduction/Main Objectives: To determine the effect of profitability, leverage and company size on firm value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Background Problems: A sense of trust from other investors, so that many investors will sell their shares back and the company's capital will certainly decrease and it will be difficult to carry out company operations. Novelty: Re-examining the existing model with a different sector, namely the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. Research Methods: Using quantitative methods with secondary data types in the form of financial reports and analytical techniques used by the SPSS analysis tool. Findings/Results: Underpricing Reputation (RU) and Percentage of shares offered affect underpricing at the time of IPO. Conclusion: Partially, profitability has a significant effect on firm value, leverage has no significant effect on firm value, firm size has no significant effect on firm value, and simultaneously profitability, leverage and firm size have a significant effect on firm value.
Pengaruh Likuiditas, Profitabilitas dan Leverage terhadap Return Saham pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018 Merida; Al Ayubi Sidiq
Journal Intelektual Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

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Abstract

Introduction/Main Objectives: The purpose of this study was to analyze the effect of liquidity, profitability, and leverage on stock returns. The population of this study is a food and beverage company that has an IDX license. Background Problems: Stock returns are used to assess the company's profit obtained from the investment made. There are several factors that affect this stock return, there are liquidity, profitability and leverage. Novelty: The samples taken for this study were several companies that reported their annual financial statements in 2015-2018. Research Methods: The analysis used in this study is multiple regression analysis The sampling technique used is purposive sampling of 25 different companies. Finding/Results: The results of the study using the calssical assumption test which shows that there is a transfer of classical assumptions indicate that the available data processed is eligible to be used for multiple linear regression models. Conclusion: The results showed that liquidity, profitability and leverage variables significantly have a positive influence on stock returns.
Analisis Faktor-Faktor yang mempengaruhi Underpricing Saham Saat Initial Publik Ofering (IPO) pada Perusahaan Sektor Non Keuangan yang terdaftar di Bursa Efek Indonesia Periode 2016-2020 Jihan Kharisma; Ifanny Adnan Pratama
Journal Intelektual Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

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Abstract

Introduction/Main Objectives: To determine the effect of Liquidity, Profitability, and Leverage on Stock Returns in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Background Problems: At the time of IPO there is often a difference in stock prices when traded on the stock exchange. The stock price at the time of IPO tends to be lower than the stock price on the stock exchange on the first day (closing price). Novelty: Re-examining the same variables with different sectors and different research years. Research Methods: Using quantitative methods with secondary data types in the form of financial statements, using purposive sampling methods and SPSS multiple linear regression data analysis techniques. Finding/Results: Company shares in the primary market do not only pay attention to the company's financial information, but also information on non-financial factors is needed that the reputation of underwriters and the percentage of stock offerings affect underpricing at the time of IPO. Conclusion: Liquidity as measured by Current Ratio (CR) and Debt to Equity Ratio (DER) has no significant effect on Stock Returns, Profitability as measured by Return on Assets (ROA) has a significant effect on Stock Returns and simultaneously Liquidity, Profitability and Leverage significant effect on Stock Return.
Pengujian Cost Agent terhadap Kinerja Keuangan Suharyanto; Sumaryo
Journal Intelektual Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

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Abstract

Introduction/Main Objectives: To examine the effect of solvability on financial performance and agency costs moderating the effect of solvency on financial performance in a developing country, Indonesia. Background Problems: Does agency costs moderate the relationship that affects solvabilty on financial performance. Novelty: The Cost Agency (CA) aspect is one of the important keys to CG and an entry point for Stakeholders in mining companies in Indonesia, because there is little information on CA. Research Method: Data is collected from financial reports published on the Indonesia Stock Exchange, company performance is measured using data accounting and market indicators, agency costs are measured by the ratio of operational costs to total sales, testing for SPSS applications and purposive sampling methods are used for data analysis. Finding/Results: Stakeholder theory in explaining the influence of solvency on financial performance. Agency fees have a considerable influence on solvency on company performance, namely agency fees moderate the relationship between solvency and financial performance. Conclusion: These results are key evidence from a developing country, Indonesia to support the stakeholder theory argument which provides significant insights for managers in the mining sector.

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