cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota manado,
Sulawesi utara
INDONESIA
ACCOUNTABILITY
Published by Universitas Sam Ratulangi
ISSN : 23383917     EISSN : 25974831     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions.
Arjuna Subject : -
Articles 4 Documents
 1 
Search results for , issue "Vol 10, No 1 (2021)" : 4 Documents clear
ANALYSIS OF PROFITABILITY PERFORMANCE: THE COMPARISON OF BPR KOTA BARU AND BPR IN SOUTH KALIMANTAN PROVINCE DURING COVID-19 PANDEMIC PERIOD Supeno, Wangsit
ACCOUNTABILITY Vol 10, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.33213.10.1.2021.7-15

Abstract

The impact of the Covid-19 pandemic is strongly felt for the Rural Banks (or BPR) industry operating in South Kalimantan province. This study is a case study of BPR Kota Baru operating in South Kalimantan Province. Based on the financial report published by Financial Services Authority (or OJK), the BPR Kota Baru is one of the banks that has the best Return On Asset (ROA) performance, because the ROA ratio continues to grow during the Covid-19 pandemic. The purpose of this study is to find out the extent of the performance of Return On Asset or ROA of BPR Kota Baru compared to the ROA Performance of some BPR in South Kalimantan Province before and during the Covid-19 pandemic has a positive ROA. Analysis of research data is sourced from the financial statements of conventional BPR publications accessed on the website of OJK. This study conducts comparative research methods and finds that during the Covid-19 pandemic the ROA of BPR Kota Baru for September 2020 is 6.74% while the average ROA ratio of other BPR is 4.80%. On asset management and operational cost efficiency to operating income (BOPO), the management of BPR Kota Baru manage to improve profitability capability in the midst of the Covid-19 pandemic in the position of financial statements published in September 2020.
THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND BUSINESS STRATEGY ON TAX AVOIDANCE (CASE OF LISTED MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY PERIOD 2014-2019) Damayanti, Vina Novia; Wulandari, Sartika
ACCOUNTABILITY Vol 10, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.33956.10.1.2021.16-26

Abstract

This study aims to obtain empirical evidence regarding the influence of leverage, institutional ownership, and business strategy on tax avoidance of consumer goods industrial sector manufacturing companies listed in Indonesia Stock Exchange (IDX) under period 2014-2019. The results show that leverage and goods production and distribution have a significant positive effect on tax avoidance while institutional ownership and firm growth have a negative significant effect on tax avoidance. The findings imply that in the context of agency theory, firms shall use debts for tax avoidance in term to reduce the tax but the institutional ownerships tend to control the firm to avoid the tax avoidance.
THE EFFECT OF ASSET GROWTH AND DEBT SOLVENCY ON STOCK PRICE VOLATILITY (CASE STUDY OF BANKING CORPORATIONS LISTED IN THE INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2011-2018) Thomas, Mario Yohanis; Ilat, Ventje
ACCOUNTABILITY Vol 10, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.34058.10.1.2021.27-32

Abstract

This study aims to determine the effect of asset growth and debt solvency on stock price volatility. The population in this study is financial sector companies listed as issuers of shares on the Indonesia Stock Exchange (IDX). The sample is taken by the purposive method so that there are 6 banking companies that meet the criteria. The research data is secondary data for the period 2011-2018 obtained from the Indonesia Stock Exchange. This study uses quantitative methods with multiple linear regression analysis techniques with t-test, F test, and analysis of the coefficient of determination. Hypothesis test results show a significant effect on the asset growth variable and an insignificant effect on the debt solvency variable.
THE EFFECT OF FREE CASH FLOW AND PROFITABILITY ON DIVIDEND PAYOUT RATIO (CASE OF LQ-45 INDEXED FIRMS IN INDONESIA STOCK EXCHANGE FOR PERIOD 2011-2018) Lohonauman, Hans; Budiarso, Novi Swandari
ACCOUNTABILITY Vol 10, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.32071.10.1.2021.1-6

Abstract

This study aims to determine the effect of free cash flow and profitability on dividend payout ratio at LQ45 Index Companies Listed on the Indonesian Stock Exchange 2011-2018. The population used in this study is the LQ45 index company listed on the Indonesian Stock Exchange in 2011-2018. The sampling method was purposive sampling according to predetermined criteria. The number of samples collected was 7 companies. The research data is secondary data obtained from the Indonesian Stock Exchange (IDX) in 2011-2018. The data that has been collected is analyzed using data analysis that first tested with classical assumptions before testing the hypothesis. Hypothesis testing in this study uses multiple linear regression analysis with the t test, f test, and the coefficient of determination. The result of this study indicates that free cash flow does not affect the level of dividend payout ratio. While profitability has a significant effect on dividend payout ratio. This shows that profitability affect the level of dividend payout ratio.

Page 1 of 1 | Total Record : 4

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 13 No. 1 (2024): Accountability Vol. 12 No. 2 (2023): Accountability Vol. 12 No. 1 (2023): Accountability Vol. 11 No. 2 (2022): Accountability Vol 10, No 2 (2021) Vol 10, No 1 (2021) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol 8, No 2 (2019): Accountability Vol 8, No 1 (2019): Accountability Vol 7, No 02 (2018): Accountability Vol 7, No 01 (2018): Accountability Vol 6, No 2 (2017): Accountability Vol 6, No 1 (2017): Accountability Vol 5, No 2 (2016): Accountability Vol 5, No 2 (2016): Accountability Vol 5, No 1 (2016): Accountability Vol 4, No 2 (2015): Accountability Vol 4, No 1 (2015): Accountability Vol 4, No 1 (2015): Accountability Vol 3, No 2 (2014): Accountability Vol 3, No 2 (2014): Accountability Vol 3, No 1 (2014): Accountability Vol 2, No 2 (2013): Accountability Vol 2, No 2 (2013): Accountability Vol 2, No 1 (2013): Accountability More Issue