Pub Date : 2023-07-30DOI: 10.30743/akutansi.v10i1.7246
Ana Najiyya, Stepani Sisca Wulandari
Computer Security Incident Response Team (CSIRT) Kementerian Perdagangan adalah tim tanggap insiden siber yang dibentuk berdasarkan Peraturan BSSN No. 10/2020 tentang Tim Tanggap Insiden Siber. Tujuan dibentuknya tim ini yaitu untuk dapat memastikan bahwa sistem elektronik dan layanan publik telah berjalan dengan baik dan aman dari serangan siber. Sehingga penelitian ini bertujuan untuk mengkaji pelaksanaan kebijakan BSSN di Kementerian Perdagangan terkait pembentukan CSIRT berdasarkan Peraturan BSSN No. 10 Tahun 2020 berdasarkan implementasinya dengan menggunakan metode kualitatif melalui pendekatan deskriptif eksploratif. Hasil penelitian menunjukkan bahwa pelaksanaan CSIRT saat ini belum optimal dan tersendat oleh beberapa kendala, seperti struktur pengambilan keputusan yang birokratis, keterbatasan sumber daya manusia, dan lemahnya kewenangan unit PDSI. Untuk mengatasi kendala-kendala tersebut, diperlukan peningkatan struktur pengambilan keputusan, peningkatan jumlah dan kompetensi SDM, serta penerapan teknologi big data yang lebih efektif dan efisien dalam mengelola keamanan siber.
{"title":"Eksplorasi Implementasi Kebijakan Pembentukan Computer Security Incident Response Team (Csirt) di Kementerian Perdagangan: Sebuah Studi Kualitatif","authors":"Ana Najiyya, Stepani Sisca Wulandari","doi":"10.30743/akutansi.v10i1.7246","DOIUrl":"https://doi.org/10.30743/akutansi.v10i1.7246","url":null,"abstract":" Computer Security Incident Response Team (CSIRT) Kementerian Perdagangan adalah tim tanggap insiden siber yang dibentuk berdasarkan Peraturan BSSN No. 10/2020 tentang Tim Tanggap Insiden Siber. Tujuan dibentuknya tim ini yaitu untuk dapat memastikan bahwa sistem elektronik dan layanan publik telah berjalan dengan baik dan aman dari serangan siber. Sehingga penelitian ini bertujuan untuk mengkaji pelaksanaan kebijakan BSSN di Kementerian Perdagangan terkait pembentukan CSIRT berdasarkan Peraturan BSSN No. 10 Tahun 2020 berdasarkan implementasinya dengan menggunakan metode kualitatif melalui pendekatan deskriptif eksploratif. Hasil penelitian menunjukkan bahwa pelaksanaan CSIRT saat ini belum optimal dan tersendat oleh beberapa kendala, seperti struktur pengambilan keputusan yang birokratis, keterbatasan sumber daya manusia, dan lemahnya kewenangan unit PDSI. Untuk mengatasi kendala-kendala tersebut, diperlukan peningkatan struktur pengambilan keputusan, peningkatan jumlah dan kompetensi SDM, serta penerapan teknologi big data yang lebih efektif dan efisien dalam mengelola keamanan siber.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132137888","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-30DOI: 10.30743/akutansi.v10i1.7063
Ani Rahmanita Anwar, I. M. A. Ali, Amin Dara
Tujuan dari penelitian ini adalah untuk mengetahui aspek-aspek apa saja yang memengaruhi minat mahasiswa dalam memilih prodi/konsentrasi akuntansi syariah di Universitas Khairun, Universitas Muhammadiyah, dan Institut Agama Islam Negeri Ternate pada angkatan tahun 2019 dan 2020. Sampel ditentukan dengan menggunakan metode purposive sampling berdasarkan dengan kriteria. Sehingga jumlah sampel terdiri dari 92 responden dan jenis data adalah data primer. Analisis model dalam penelitian ini yaitu dengan analisis regresi linear berganda dan dalam pengolahan datanya dibantu dengan program SPSS 24. Hasil analisis ditemukan bahwa religiositas (X1), pengetahuan (X2), dan pasar kerja (X4) memiliki pengaruh terhadap minat mahasiswa dalam memilih prodi/konsentrasi akuntansi syariah. Dengan norma subjektif (X3) tidak memiliki pengaruh terhadap minat mahasiswa dalam memilih prodi/konsentrasi akuntansi syariah.
{"title":"Pengaruh Religiolitas, Pengetahuan, Norma Subjektif dan Pasar Kerja Terhadap Minat Mahasiswa Memilih Konsentrasi Akuntansi Syariah di Prodi Akuntansi","authors":"Ani Rahmanita Anwar, I. M. A. Ali, Amin Dara","doi":"10.30743/akutansi.v10i1.7063","DOIUrl":"https://doi.org/10.30743/akutansi.v10i1.7063","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui aspek-aspek apa saja yang memengaruhi minat mahasiswa dalam memilih prodi/konsentrasi akuntansi syariah di Universitas Khairun, Universitas Muhammadiyah, dan Institut Agama Islam Negeri Ternate pada angkatan tahun 2019 dan 2020. Sampel ditentukan dengan menggunakan metode purposive sampling berdasarkan dengan kriteria. Sehingga jumlah sampel terdiri dari 92 responden dan jenis data adalah data primer. Analisis model dalam penelitian ini yaitu dengan analisis regresi linear berganda dan dalam pengolahan datanya dibantu dengan program SPSS 24. Hasil analisis ditemukan bahwa religiositas (X1), pengetahuan (X2), dan pasar kerja (X4) memiliki pengaruh terhadap minat mahasiswa dalam memilih prodi/konsentrasi akuntansi syariah. Dengan norma subjektif (X3) tidak memiliki pengaruh terhadap minat mahasiswa dalam memilih prodi/konsentrasi akuntansi syariah.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121345560","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-30DOI: 10.30743/akutansi.v10i1.7324
Edi Jamaris, Desi Aramana, Roezaini Soefi
Harga saham merupakan nilai sekarang (present value) dari penghasilan- penghasilan yang akan diterima oleh pemodal dimasa yang akan datang. Dalam penelitian ini bertujuan untuk memberikan bukti mengenai pengaruh penilaian pasar, profitabilitas dan solvabilitas terhadap harga saham pada sektor perkebunan yang terdaftar di BEI tahun 2015-2019. Metode pengambilan sampel yang digunakan adalah purposive sampling dimana pengambilan sampel dilakukan berdasarkan syarat-syarat tertentu. Metode statistik yang digunakan dalam penelitian ini adalah metode regresi berganda. Hasil penelitian ini menunjukkan bahwa secara parsial, penilaian pasar berpengaruh signifikan terhadap harga saham, profitabilitas tidak berpengaruh signifikan terhadap harga saham dan solvabilitas tidak berpengaruh signifikan terhadap harga saham. Dari hasil penelitian secara simultan atau bersama-sama, penilaian pasar, profitabilitas dan solvabilitas berpengaruh signifikan terhadap harga saham pada perusahaan sektor perkebunan yang terdaftar di BEI tahun 2015-2019.
{"title":"Pengaruh Penilaian Pasar, Profitabilitas dan Solvabilitas Terhadap Harga Saham Pada Perusahaan Sektor Perkebunan","authors":"Edi Jamaris, Desi Aramana, Roezaini Soefi","doi":"10.30743/akutansi.v10i1.7324","DOIUrl":"https://doi.org/10.30743/akutansi.v10i1.7324","url":null,"abstract":"Harga saham merupakan nilai sekarang (present value) dari penghasilan- penghasilan yang akan diterima oleh pemodal dimasa yang akan datang. Dalam penelitian ini bertujuan untuk memberikan bukti mengenai pengaruh penilaian pasar, profitabilitas dan solvabilitas terhadap harga saham pada sektor perkebunan yang terdaftar di BEI tahun 2015-2019. Metode pengambilan sampel yang digunakan adalah purposive sampling dimana pengambilan sampel dilakukan berdasarkan syarat-syarat tertentu. Metode statistik yang digunakan dalam penelitian ini adalah metode regresi berganda. Hasil penelitian ini menunjukkan bahwa secara parsial, penilaian pasar berpengaruh signifikan terhadap harga saham, profitabilitas tidak berpengaruh signifikan terhadap harga saham dan solvabilitas tidak berpengaruh signifikan terhadap harga saham. Dari hasil penelitian secara simultan atau bersama-sama, penilaian pasar, profitabilitas dan solvabilitas berpengaruh signifikan terhadap harga saham pada perusahaan sektor perkebunan yang terdaftar di BEI tahun 2015-2019.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":" 16","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114051064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-05DOI: 10.30743/akutansi.v10i1.7182
D. Antika, Nyimas Wardatul Afiqoh
Penelitian ini bertujuan melakukan pengujian pengaruh variabel ROA, ROE dan PER terhadap harga saham. Sumber data penelitian adalah data sekunder berupa data laporan keuangan BEI yang dikumpulkan dari tahun 2021-2022. Di BEI terdapat 47 emiten bank yang beroperasi di bursa saham. Purposive sampling digunakan untuk pemilihan sampel, dengan kriteria yang menghasilkan sebanyak 35 sampel. Analisis data menggunakan uji asumsi klasik dan uji regresi linier berganda termasuk uji t parsial dan uji F simultan dengan bantuan IBM SPSS statistik versi 22. Berdasarkan hasil analisis yang diperoleh menunjukkan bahwa variabel ROA secara parsial tidak berpengaruh signifikan terhadap harga saham perbankan. Variabel ROE dan PER secara parsial berpengaruh positif dan signifikan terhadap harga saham perbankan. Variabel ROA, ROE dan PER secara simultan berpengaruh signifikan terhadap harga saham perbankan.
{"title":"Pengaruh ROA, ROE, dan PER Terhadap Harga Saham Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia","authors":"D. Antika, Nyimas Wardatul Afiqoh","doi":"10.30743/akutansi.v10i1.7182","DOIUrl":"https://doi.org/10.30743/akutansi.v10i1.7182","url":null,"abstract":"Penelitian ini bertujuan melakukan pengujian pengaruh variabel ROA, ROE dan PER terhadap harga saham. Sumber data penelitian adalah data sekunder berupa data laporan keuangan BEI yang dikumpulkan dari tahun 2021-2022. Di BEI terdapat 47 emiten bank yang beroperasi di bursa saham. Purposive sampling digunakan untuk pemilihan sampel, dengan kriteria yang menghasilkan sebanyak 35 sampel. Analisis data menggunakan uji asumsi klasik dan uji regresi linier berganda termasuk uji t parsial dan uji F simultan dengan bantuan IBM SPSS statistik versi 22. Berdasarkan hasil analisis yang diperoleh menunjukkan bahwa variabel ROA secara parsial tidak berpengaruh signifikan terhadap harga saham perbankan. Variabel ROE dan PER secara parsial berpengaruh positif dan signifikan terhadap harga saham perbankan. Variabel ROA, ROE dan PER secara simultan berpengaruh signifikan terhadap harga saham perbankan.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129303398","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-05DOI: 10.30743/akutansi.v10i1.6657
Fachrul Rozi, Mekar Meilisa Amalia
Penelitian ini bertujuan memberikan bukti empiris mengenai profitabilitas, leverage, ukuran dewan komisaris dan ukuran perusahaan dalam memprediksi nilai perusahaan dengan menguji masing-masing variabel. Objek penelitian adalah perusahaan consumer goods yang terdaftar di BEI periode 2017-2021. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah sampling jenuh, yang melibatkan 45 perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017- 2021 dengan periode pengamatan selama 5 (lima) tahun adalah sebanyak 225 sampel perusahaan. penelitian ini menunjukkan bahwa profitabilitas, leverage dan ukuran dewan komisaris berpengaruh signifikan terhadap nilai perusahaan. Sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan.
{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Consumer Goods Yang Terdaftar Di Bei Periode 2017-2021","authors":"Fachrul Rozi, Mekar Meilisa Amalia","doi":"10.30743/akutansi.v10i1.6657","DOIUrl":"https://doi.org/10.30743/akutansi.v10i1.6657","url":null,"abstract":"Penelitian ini bertujuan memberikan bukti empiris mengenai profitabilitas, leverage, ukuran dewan komisaris dan ukuran perusahaan dalam memprediksi nilai perusahaan dengan menguji masing-masing variabel. Objek penelitian adalah perusahaan consumer goods yang terdaftar di BEI periode 2017-2021. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah sampling jenuh, yang melibatkan 45 perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017- 2021 dengan periode pengamatan selama 5 (lima) tahun adalah sebanyak 225 sampel perusahaan. penelitian ini menunjukkan bahwa profitabilitas, leverage dan ukuran dewan komisaris berpengaruh signifikan terhadap nilai perusahaan. Sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129538158","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to analyze how the influence of good corporate governance on disclosure of internet financial reporting (IFR). Good corporate governance in this study is proxied by the ownership structure (managerial ownership and public ownership), the characteristics of the board of commissioners (number of members of the board of commissioners and number of board meetings), and characteristics of the audit committee (number of members of the audit committee and number of audit committee meetings). The population in this study were all companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, the number of samples in this study were 392 companies. Testing the research hypothesis using multiple regression analysis. The test results show that the managerial ownership have a positive effect on disclosure of internet financial reporting. Meanwhile, the public ownership, the number of members of the board of commissioners, the number of board meetings, the number of members of the audit committee, and the number of audit committee meetings do not affect the disclosure of internet financial reporting.
{"title":"Pengaruh Good Corporate Governance Terhadap Internet Financial Reporting","authors":"Auliffi Ermian Challen, Imelda Sari, Sheila Ariska, Syifa Nia Muslimah","doi":"10.30743/akutansi.v10i1.6767","DOIUrl":"https://doi.org/10.30743/akutansi.v10i1.6767","url":null,"abstract":"The purpose of this study is to analyze how the influence of good corporate governance on disclosure of internet financial reporting (IFR). Good corporate governance in this study is proxied by the ownership structure (managerial ownership and public ownership), the characteristics of the board of commissioners (number of members of the board of commissioners and number of board meetings), and characteristics of the audit committee (number of members of the audit committee and number of audit committee meetings). The population in this study were all companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, the number of samples in this study were 392 companies. Testing the research hypothesis using multiple regression analysis. The test results show that the managerial ownership have a positive effect on disclosure of internet financial reporting. Meanwhile, the public ownership, the number of members of the board of commissioners, the number of board meetings, the number of members of the audit committee, and the number of audit committee meetings do not affect the disclosure of internet financial reporting.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114364546","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-05DOI: 10.30743/akutansi.v10i1.6889
Hasrul Siregar, Sri Juliana Sari Djakaria, S. L. A. Pardede, Mipo Mipo, Rifdah Dara Riyan, Corinna Wongsosudono
Taxes are one of the main sources of revenue for the state. In this case, tax revenues are used to fund government spending, including funding in the public interest. Therefore, awareness and compliance of taxpayers is very necessary. This study is a quantitative descriptive study conducted by the Medan Petisah Tax Service Office. The aim of this study is to determine the impact of taxpayer awareness, penalties and understanding of taxation on tax compliance. The population in this study were registered taxpayers at KPP Pratama Medan Petisah, totaling 133,938 people, and 100 respondents were interviewed. The variables in this study are taxpayer awareness (X1), sanctions (X2), taxpayer understanding level (X3), and taxpayer compliance (Y). The method used to collect respondent results using a questionnaire. Results showed that taxpayer awareness and understanding had a significant impact on tax compliance. While the tax penalty variable does not have a significant impact on tax compliance. The results of the t- test gave a p- value 0. 05 for the variables X1, X3, while for the control penalty variable (X2) the p- value was 0.05. The conclusion of this study is that taxpayer awareness, sanctions and taxpayer understanding have a significant impact on tax compliance at KPP Pratama Medan Petisah.
税收是国家收入的主要来源之一。在这种情况下，税收收入用于资助政府支出，包括为公共利益提供资金。因此，纳税人的认识和遵守是非常必要的。本研究是由棉兰Petisah税务服务办公室进行的定量描述性研究。本研究的目的是确定纳税人意识、处罚和税收理解对税收合规的影响。本研究的人口是KPP Pratama Medan Petisah的注册纳税人，共计133,938人，并对100名受访者进行了访谈。本研究的变量为纳税人意识(X1)、制裁(X2)、纳税人理解水平(X3)和纳税人合规(Y)。采用问卷调查的方式收集调查结果。结果表明，纳税人的意识和理解对纳税合规有显著影响。而税收罚款变量对税收合规性没有显著影响。t检验的结果显示p值为0。变量X1、X3为0.05，而对照惩罚变量X2的p值为0.05。本研究的结论是，纳税人意识、制裁和纳税人理解对KPP Pratama Medan Petisah的税务合规有显著影响。
{"title":"Analisis Pengaruh Kesadaran Wajib Pajak Sanksi dan Tingkat Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak","authors":"Hasrul Siregar, Sri Juliana Sari Djakaria, S. L. A. Pardede, Mipo Mipo, Rifdah Dara Riyan, Corinna Wongsosudono","doi":"10.30743/akutansi.v10i1.6889","DOIUrl":"https://doi.org/10.30743/akutansi.v10i1.6889","url":null,"abstract":"Taxes are one of the main sources of revenue for the state. In this case, tax revenues are used to fund government spending, including funding in the public interest. Therefore, awareness and compliance of taxpayers is very necessary. This study is a quantitative descriptive study conducted by the Medan Petisah Tax Service Office. The aim of this study is to determine the impact of taxpayer awareness, penalties and understanding of taxation on tax compliance. The population in this study were registered taxpayers at KPP Pratama Medan Petisah, totaling 133,938 people, and 100 respondents were interviewed. The variables in this study are taxpayer awareness (X1), sanctions (X2), taxpayer understanding level (X3), and taxpayer compliance (Y). The method used to collect respondent results using a questionnaire. Results showed that taxpayer awareness and understanding had a significant impact on tax compliance. While the tax penalty variable does not have a significant impact on tax compliance. The results of the t- test gave a p- value 0. 05 for the variables X1, X3, while for the control penalty variable (X2) the p- value was 0.05. The conclusion of this study is that taxpayer awareness, sanctions and taxpayer understanding have a significant impact on tax compliance at KPP Pratama Medan Petisah.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129269361","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-09DOI: 10.30743/akutansi.v9i2.6121
Irwan Taufik Marpaung, Ramadona Simbolon, Shofwan Andri, Sri Elviani
Study aims to provide empirical evidence regarding dividend policy, policy, and profitability in predicting firm value by testing each ble. using the rupiah currency unit in financial reporting, the company not experience a loss.The method used in the selection of objects in this is purposive sampling involving 13 manufacturing companies listed on donesia Stock Exchange (IDX) for the 2017-2021 periode with an vation period of 5 (five) years with 65 samples of companies. The tical model used in this study is a multiple linear regression analysis which was carried out with the help of the SPSS version 26 for window am.The results of this study indicate that the Dividend Policy (DPR) rofitability (ROE) have a significant effect on firm value. while the debt (DER) does not show a significant effect on firm value.
本研究旨在通过对每个表的测试，提供股利政策、政策和盈利能力在预测公司价值方面的经验证据。在财务报告中使用印尼盾货币单位，公司不会出现亏损。本文中选择对象的方法是有目的抽样，涉及2017-2021年期间在印度尼西亚证券交易所(IDX)上市的13家制造业公司，创新期为5(5)年，共有65家公司样本。本研究使用的模型是多元线性回归分析，使用SPSS version 26 for window am进行。研究结果表明，股利政策(DPR)盈利能力(ROE)对企业价值有显著影响。而负债(DER)对企业价值的影响不显著。
{"title":"Pengarauh Kebijakan Deviden Kebijakan Hutang dan Profitabilitas terhadap Ukuran Perusahaan Sektor dagang yang Terdaftar di Bursa Efek Indonesia","authors":"Irwan Taufik Marpaung, Ramadona Simbolon, Shofwan Andri, Sri Elviani","doi":"10.30743/akutansi.v9i2.6121","DOIUrl":"https://doi.org/10.30743/akutansi.v9i2.6121","url":null,"abstract":"Study aims to provide empirical evidence regarding dividend policy, policy, and profitability in predicting firm value by testing each ble. using the rupiah currency unit in financial reporting, the company not experience a loss.The method used in the selection of objects in this is purposive sampling involving 13 manufacturing companies listed on donesia Stock Exchange (IDX) for the 2017-2021 periode with an vation period of 5 (five) years with 65 samples of companies. The tical model used in this study is a multiple linear regression analysis which was carried out with the help of the SPSS version 26 for window am.The results of this study indicate that the Dividend Policy (DPR) rofitability (ROE) have a significant effect on firm value. while the debt (DER) does not show a significant effect on firm value.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130927880","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-09DOI: 10.30743/akutansi.v9i2.6560
Besta Riskiani, S. Suartini
Penelitian ini dilakukan dengan metode Altman Z-Score yang ditujukan untuk meramalkan, menganalisis, dan mengetahui suatu keadaan perusahaan sejauh mana tingkat potensi kebangkrutan pada PT Impack Pratama Industri periode 2018-2021. Penelitian dengan menggunakan dengan metode ini, dapat digunakan untuk memahami kinerja keuangan perusahaan berdasarkan hasil analisis diskriminan. Analisis diskriminan dilakukan untuk memproyeksikan kebangkrutan suatu perusahaan melalui analisis laporan keuangan perusahaan hingga lima tahun. Hasil penelitian, bahwa selama 4 tahun perusahaan berada dalam keadaan sehat dan tidak mengalami kebangkrutan bahkan nilai Z-Score terus mengalami peningkatan setiap tahun. Walaupun, sebenarnya kondisi keuangan perusahaan berfluktuatif, namun perusahaan berhasil mempertahankan kondisi kesehatannya setiap tahun.
{"title":"ANALISIS PENGGUNAAN METODE ALTMAN Z-SCORE UNTUK PREDIKSI KEBANGKRUTAN PADA PT IMPACK PRATAMA INDUSTRI Tbk TAHUN 2018-2021","authors":"Besta Riskiani, S. Suartini","doi":"10.30743/akutansi.v9i2.6560","DOIUrl":"https://doi.org/10.30743/akutansi.v9i2.6560","url":null,"abstract":"Penelitian ini dilakukan dengan metode Altman Z-Score yang ditujukan untuk meramalkan, menganalisis, dan mengetahui suatu keadaan perusahaan sejauh mana tingkat potensi kebangkrutan pada PT Impack Pratama Industri periode 2018-2021. Penelitian dengan menggunakan dengan metode ini, dapat digunakan untuk memahami kinerja keuangan perusahaan berdasarkan hasil analisis diskriminan. Analisis diskriminan dilakukan untuk memproyeksikan kebangkrutan suatu perusahaan melalui analisis laporan keuangan perusahaan hingga lima tahun. Hasil penelitian, bahwa selama 4 tahun perusahaan berada dalam keadaan sehat dan tidak mengalami kebangkrutan bahkan nilai Z-Score terus mengalami peningkatan setiap tahun. Walaupun, sebenarnya kondisi keuangan perusahaan berfluktuatif, namun perusahaan berhasil mempertahankan kondisi kesehatannya setiap tahun.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133130869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-09DOI: 10.30743/akutansi.v9i2.6419
Eddi Suprayitno
This research is to determine the company's financial performance CV. Cipta Lestari Group in terms of liquidity and solvency and to find out the dominant ratio that increases the performance of CV. Cipta Lestari Group Medan. Financial performance can be interpreted as a prospect or future, growth and good development potential for the company. There are various ways that can be done to assess a company, one of which is by analyzing the company's financial performance using financial ratios. Data collection techniques using interviews and documentation. Data analysis techniques using descriptive analysis and comparative analysis. The results of this study indicate that the company's financial performance is not good. Financial performance is measured by the ratio of liquidity and solvency (DAR, DER) showing illiquid and insolvable results.
{"title":"Analisis Kinerja Keuangan Diukur dari Rasio Likuiditas dan Solvabilitas pada CV. Cipta Lestari Group","authors":"Eddi Suprayitno","doi":"10.30743/akutansi.v9i2.6419","DOIUrl":"https://doi.org/10.30743/akutansi.v9i2.6419","url":null,"abstract":"This research is to determine the company's financial performance CV. Cipta Lestari Group in terms of liquidity and solvency and to find out the dominant ratio that increases the performance of CV. Cipta Lestari Group Medan. Financial performance can be interpreted as a prospect or future, growth and good development potential for the company. There are various ways that can be done to assess a company, one of which is by analyzing the company's financial performance using financial ratios. Data collection techniques using interviews and documentation. Data analysis techniques using descriptive analysis and comparative analysis. The results of this study indicate that the company's financial performance is not good. Financial performance is measured by the ratio of liquidity and solvency (DAR, DER) showing illiquid and insolvable results.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115201561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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