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Edi Ilham
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JACTA: Journal of Accounting and Tax
Published by Asian Publisher
ISSN : -     EISSN : 29873746     DOI : https://doi.org/10.58738/jacta
Core Subject : Economy,
Economics, Econometrics & Finance
JACTA: Journal of Accounting and Taxes (E-ISSN 2987-3746) is a high-quality, open-access peer-reviewed scientific journal published twice a year by Asian Publishers. JACTA: Journal of Accounting and Taxes focuses on all areas related to their hypothetical and theoretical nature and which provides exploratory insights in accounting, taxation and relevant subjects. It is devoted to increasing research outlets for financial and accounting disciplines in the world. Topics related to this journal include but are not limited to gaps in audit expectations, auditing standards, financial accounting, taxation, social and environmental accounting, management accounting, corporate governance, financial reporting, markets for audit services, public sector accounting and auditing. The publication periods are in January and July. The article can be written in English or indonesian.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 2 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2023): JACTA: Journal of Accounting and Tax, July 2023" : 2 Documents clear
Determination of Financial Distress in Food And Beverage Sector Manufacturing Companies Listed in the Indonesia Stock Exchange Ganefo Sudirman; Mahwiyah Mahwiyah
JACTA: Journal of Accounting and Tax Vol. 2 No. 1 (2023): JACTA: Journal of Accounting and Tax, July 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v2i1.303

Abstract

This study aims to analyze the factors that influence financial distress in manufacturing companies in the food and beverage industry sector in Indonesia. Factors studied include profitability, liquidity, operating capacity, and sales growth. The data used is the annual reports of companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used is a quantitative method using multiple linear regression analysis. Data processing was performed using IBM SPSS 23 software. The results showed that liquidity had no significant effect on financial distress. Profitability has no significant effect on financial distress. The amount of operating profit in the current year has no significant effect on the overall financial condition of the company. The leverage factor shows a negative and significant effect on financial distress. Sales growth has no significant effect on financial distress. Acting capacity also has no significant effect on financial distress. Based on the results of this study, it was concluded that leverage is the factor that most influences financial distress in manufacturing companies in the food and beverage industry sector in Indonesia.
Determination of Dividend Policy in Indonesian Banking Kurnia Heriansyah; Irma Sari Permata; Wasi Widayadi
JACTA: Journal of Accounting and Tax Vol. 2 No. 1 (2023): JACTA: Journal of Accounting and Tax, July 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v2i1.322

Abstract

The company's dividend policy must be formulated with two primary objectives, namely providing adequate financing and maximizing the wealth of the company's owners. Shareholders see dividends as a signal of future banking success, stable and sustainable dividends are a positive signal, and vice versa. This study aims to determine the effect of profitability, liquidity, capital adequacy, institutional ownership, and asset growth on dividend policy. This type of research uses explanatory research. The research sample consisted of 13 banks listed on the Indonesia Stock Exchange from 2015-2019. The results show that profitability has no effect on bank dividend policy, liquidity has an effect on bank dividend policy, capital adequacy has an effect on bank dividend policy, institutional ownership has no effect on bank dividend policy.

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