Indonesian Journal Accounting (IJAcc) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Raharja twice a year (February and August). Indonesian Journal Accounting (IJAcc) aims to publish articles in the field of accounting and business that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, Indonesian Journal Accounting (IJAcc) provides insights in the field of accounting and business for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. Indonesian Journal Accounting (IJAcc) accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. Indonesian Journal Accounting (IJAcc) accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Pengaruh Profitabilitas Nilai Perusahaan Dan Leverage Terhadap Harga Saham Pada Perusahaan Sektor Industri Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 20192023
This study aims to analyze the effect of profitability, company value, and leverage on stock prices in industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The companies used in this study are industrial sector companies listed on the Indonesia Stock Exchange. Sample selection was carried out using a purposive sampling technique with the results of 16 companies. This study uses a quantitative approach with data analysis methods used descriptive statistical tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results of this study indicate that simultaneously profitability, company value, and leverage have a significant positive effect on stock prices. However, partially profitability has a significant positive effect on stock prices, while company value and leverage do not have a significant positive effect on stock prices.
Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
Pengaruh Kualitas Audit Dan Ukuran Perusahaan Terhadap Manajemen Laba Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI
This study investigates the influence of audit quality and company size on earnings management practices in banking companies listed on the Indonesia Stock Exchange (IDX). The research adopts a case study approach to analyze data from the banking companies under study. The data analysis method employs a quantitative approach, utilizing regression as the main analytical tool. The results indicate that audit quality does not significantly influence earnings management, evidenced by a significance value 0.357>0.05. Similarly, firm size also does not significantly impact earnings management practices in banking companies, with a significance value 0.868>0.05. Overall, both audit quality and firm size do not have a significant combined effect on earnings management, as indicated by a significance value 0.849>0.05.
Analisis Financial Distress Menggunakan Metode Altman ZScore Dan Grover GScore Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei Periode 20182023
This study aims to determine the prediction of potential financial difficulties or financial pressures in property and real estate companies listed on the Indonesia Stock Exchange using the Altman Z-Score and Grover G-Score methods in 2018 to 2023. The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange. In selecting the sample using a non-probability sampling technique so that 43 companies were selected as samples. The research used was quantitative research with descriptive analysis. Statistical analysis in this study used the calculation of the company's financial ratios from each bankruptcy method. The results of the study using the Altman method showed 3 companies in distress, 11 companies in gray area conditions and 29 companies in non-distress conditions. While the results of the study using the Grover method showed 4 companies in distress, 1 company in gray area conditions and 38 companies in non-distress conditions. Both research models produce different bankruptcy potentials for each period, only a few predictions produce similarities in determining financial conditions in each period. Keywords: Financial distress, Altman Z-Score, Grover G-Score
Pengaruh Laporan Keuangan untuk Menilai Kinerja Keuangan Berdasarkan Rasio Profitabilitas pada Perusahaan Sektor Telekomunikasi yang Terdapat di Bursa Efek Indonesia PT Telkom Indonesia Persero Tbk Periode 20182023
This study analyzes the effect of Return on Assets (ROA) and Return on Equity (ROE) on Net Profit Margin (NPM) at PT Telkom Indonesia (Persero) Tbk. (2018–2023). Quantitative methods, financial ratios, and statistical tests were conducted using SPSS. The results indicate that ROE significantly affects NPM (sig = 0.021 < 0.05), while ROA is not significant (sig = 0.871 > 0.05). Simultaneously, ROA and ROE jointly affect NPM (sig = 0.011; F-calculated 28.166 > F-table 2.732). Equity utilization (ROE) is a key determinant of financial performance, while asset efficiency (ROA) is relevant in combined analysis. This study underscores the strategic importance of managing assets and equity to enhance profitability and investor trust.
Laporan Keuangan, Rasio Profitabilitas, Kinerja Keuangan.
Analisis Kinerja Keuangan Berdasarkan Rasio Pada Sub Sektor Pakan Ternak Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2023
The Covid-19 pandemic spread after the first case was found in Indonesia in March 2020 and was followed by a policy of controlling the spread through social restrictions. This has a broad impact on services not only on health services but also on social and economic conditions, including livestock in Indonesia. This study aims to analyze financial performance based on current ratio, quick ratio, debt to asset ratio, debt to equity ratio, return on assets and return on equity in animal feed companies listed on the IDX in 2019-2023. The method used in this study uses a quantitative method with secondary data and the determination of the sample in this study is purposive sampling with certain criteria, so the number of samples obtained is 9 companies. The conclusion drawn from the results of this study is that the average indicators of current ratio, quick ratio, debt to equity ratio, return on assets and return on equity are still far below industry standards, only the debt to asset ratio meets industry standards. Keywords: Current Ratio, Quick Ratio, Debt To Asset Ratio, Debt To Equity Ratio, Return On Asset dan Return On Equity.
Pengaruh Perputaran Piutang Dan Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Sub Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 20192023
This research aims to analyze the influence of accounts receivable turnover and working capital turnover on profitability in healthcare sub-sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. This research uses secondary data and quantitative analysis methods to test the relationship between these variables. The population in this research was 34 companies. The sample was determined using a purposive sampling method and obtained 11 companies in the 2019-2023 period. So the total sample used was 55 samples. The research results show that receivable turnover has a significant and positive influence on profitability, while working capital turnover does not show a significant influence. This research is expected to provide insight for companies in managing receivables and working capital to improve their performance and profitability. This research also contributes to the development of accounting science, especially in the context of financial management in the healthcare sector Keywords: receivables turnover, working capital turnover, profitability
Pengaruh Perputaran Piutang Dan Rasio Hutang Terhadap Tingkat Pengembalian Aset Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 20182022
This research aims to analyze the influence of two financial factors, namely Receivables Turnover and Payables Turnover on the rate of return on assets or Return on assets (ROA) in companies in the food and beverage industry in the 2018-2022 period. This research methodology uses an analytical approach with secondary data obtained from financial reports from a number of companies in the industry during the period studied. Data were analyzed using the regression method to identify the relationship between variables, namely Receivables Turnover and Payables Turnover as independent variables and ROA as the dependent variable. The results of the analysis show that Receivables Turnover does not have a significant impact on ROA, with a significant value of 0.745>0.05, so H0 is accepted. Debt Turnover is proven to have a significant influence on ROA. The significant value for the debt turnover variable is 0.000, where this value is smaller than the 0.05 significant level. and in this research, Receivables Turnover and Payables Turnover simultaneously influence the Company's ROA value due to the significant influence of variable factors X1 and X2. The results of this research provide further understanding of how certain financial factors can influence financial performance by understanding the relationship between Receivables Turnover, Payables Turnover, and ROA.
Analisis Dampak Ulasan Konsumen Terhadap Keputusan Pembelian di CW Coffee Kota Pontianak
This study aims to analyze the factors influencing consumer purchasing power at CW Coffee, Pontianak City. The method used is a quantitative approach through a survey of 100 respondents who are customers of CW Coffee. The factors examined include product quality, price, customer experience, consumer reviews, and customer service. The collected data were analyzed using multiple regression analysis to determine the influence of each factor on purchasing decisions. The results show that product quality and customer experience have a significant impact on consumer purchasing power, while price and consumer reviews have a moderate effect. In addition, customer service plays an important role in enhancing customer satisfaction and loyalty, which in turn can drive positive purchasing decisions. These findings provide insights for CW Coffee management on the importance of improving product quality and customer experience to attract more consumers.
Analisis Rasio Profitabilitas Dan Likuiditas Terhadap Kinerja Keuangan Pada PT Wismilak Inti Makmur Tbk (Periode 2020-2024)
This study aims to determine the condition of liquidity and profitability ratios and how they relate to the financial performance of PT Wismilak Inti Makmur Tbk during the 2020–2024 period. Liquidity ratios are measured using the Current Ratio and Quick Ratio, while profitability ratios are measured using Return on Assets (ROA) and Return on Equity (ROE). This research uses a descriptive quantitative approach with secondary data obtained from the company’s annual financial statements. The analysis results show that profitability ratios indicate fairly good and consistent performance, reflecting the company's efficiency in managing its assets and equity. The average ROA over five years was 12.2%, and the average ROE was 17.6%, with an increasing trend each year, especially in 2023 when ROA reached 19% and ROE 27%. Meanwhile, liquidity ratios showed varied results. The average Current Ratio was only 12.2%, far below the ideal standard of 200%, indicating low short-term liquidity capacity. On the other hand, the Quick Ratio showed an improving trend with a five-year average of 91.4%, reaching 138% in 2024. Overall, profitability appears to better reflect the company’s financial performance than liquidity.
Likuiditas, Profitabilitas, Kinerja Keuangan, ROA, ROE, Current Ratio, Quick Ratio.
Copyright (c) 2026 Indonesian Journal Accounting (IJAcc)
Peran, Kontribusi Dan Tantangan Perbankan Syariah Di Indonesia : Suatu Perspektif Sejarah
<pre id="tw-target-text" class="tw-data-text tw-text-large tw-ta" dir="ltr" data-placeholder="Terjemahan" data-ved="2ahUKEwjuqNGrs6GNAxWSyDgGHW3UGwAQ3ewLegQICRAV" aria-label="Teks terjemahan: This study aims to further analyze the role, contribution and challenges faced by Islamic Banks in Indonesia from a historical perspective. In this study, a qualitative descriptive method is used, prioritizing a more specific literature review study on the object being studied, by providing a detailed description of the history of the object being studied, namely the role, contribution and challenges of Islamic banks in Indonesia. Data analysis was carried out through tabulation, classification, adjustment, verification and conclusion methods. Islamic Banking has shown its role in collecting public funds, financing MSMEs and Islamic KUR as well as in further development facing challenges in the form of minimal sharia literacy, limited products and innovation, lack of superior human resources, rapid digital transformation problems and encouraging strong regulatory support.">This study aims to further analyze the role, contribution and challenges faced by Islamic Banks in Indonesia from a historical perspective. In this study, a qualitative descriptive method is used, prioritizing a more specific literature review study on the object being studied, by providing a detailed description of the history of the object being studied, namely the role, contribution and challenges of Islamic banks in Indonesia. Data analysis was carried out through tabulation, classification, adjustment, verification and conclusion methods. Islamic Banking has shown its role in collecting public funds, financing MSMEs and Islamic KUR as well as in further development facing challenges in the form of minimal sharia literacy, limited products and innovation, lack of superior human resources, rapid digital transformation problems and encouraging strong regulatory support.
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 -2024
This study aims to examine the effect of profitability, firm size, and leverage on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2024. The population in this study consists of manufacturing companies in the cement, ceramics, porcelain, glass, metal, chemical, and plastic subsectors. The sample was determined using purposive sampling method, resulting in 30 companies with a total of 210 observations over 7 years. Income smoothing was measured using the Eckel Index, while the independent variables were measured using Return on Assets (ROA), natural logarithm of total assets, and Debt to Equity Ratio (DER). Data analysis was performed using logistic regression analysis. The results show that profitability has a significant negative effect on income smoothing practices, while firm size and leverage have significant positive effects on income smoothing practices. These findings indicate that companies with lower profitability, larger size, and higher leverage are more likely to engage in income smoothing practices. The study also found that income smoothing practices increased significantly during the COVID-19 pandemic period (2020-2021) compared to pre-pandemic and post-pandemic periods, reflecting management's response to economic uncertainty. These results have implications for investors in evaluating earnings quality and for regulators in strengthening financial reporting supervision, particularly for companies with characteristics that tend to engage in income smoothing practices.
Perataan Laba, Profitabilitas, Ukuran Perusahaan, Leverage
Nilai Perusahaan Yang Dipengaruhi Liquidity, Profitability, Firm Size, Managerial Ownership
This study aims to determine the effect of Liquidity, Profitability, Company Size and Managerial Ownership on Company Value in Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2022. The variables used in this study are Current Ratio (CR) (X₁), Return on Equity (ROE) (X₂), Firm Size (FS) (X₃), Cash Holding (X₄), and Price to Book Value (Y). The research method used is quantitative method using secondary data. The samples used in the study were 6 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The regression model used is the multiple linear regression analysis method (Ordinary Least Squares Regression Analysis) using panel data and using a fixed effect approach (Fixed Effect Model) The data is processed using Eviews Version 7 software. The results of this study indicate that CR has a coefficient value of 0.006574 and a probability significance value of 0.0415 <0.05, which means that CR partially has a positive and significant effect on Firm Value. ROE has a coefficient value of 4.640240 and a probability significance value of 0.0481 <0.05, which means that ROE partially has a positive and significant effect on Firm Value. Company Size has a coefficient value of 0.984075 and a probability significance value of 0.0024 <0.05, which means that Company Size has a positive and significant effect on Firm Value. Managerial Ownership has a coefficient value of 4.509256 but has a probability significance value of 0.1838> 0.05, which means that Managerial Ownership has no significant effect on Firm Value. Simultaneously, the variables CR, ROE, Company Size and Managerial Ownership can explain the dependent variable, which is 94.3% and 5.7% explained by other variables outside the study. Therefore, it is recommended that companies continue to pay attention to the ratios selected in this study, so that the company's value will be able to increase and there are no more manufacturing companies in the food and beverage sub-sector that have decreased their company value or even collapsed. and for the central government and local governments to collaborate to improve the investment climate both foreign and domestic investment, especially in manufacturing companies in the food and beverage sub-sector.
Keywords: Firm Value, Liquidity, Profitability, Firm Size, Managerial Ownership
Pengaruh Kesadaran Wajib Pajak Dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Tangerang Timur
The number of taxpayers increases every year, but it is not proportional to the compliance of taxpayers when paying. In an effort to increase tax revenue every year, the issue of taxpayer compliance becomes a problem. This study aims to find out how taxpayer awareness and tax audits have an impact on individual taxpayer compliance at the East Tangerang Primary Tax Service Office. The population of this research is individual taxpayers at KPP Pratama East Tangerang. This study collected data from a questionnaire of 100 people. The results of this study indicate that Cronbach's Alpha on variable X1 is 0.761, Cronbach's Alpha on variable X2 is 0.857 and for Cronbach's Alpha on variable Y is 0.754. Based on the results of the analysis, it was found that taxpayer awareness and tax audits have a significant effect on taxpayer compliance.
Pengaruh Insider Ownership, Debt To Equity Ratio, Dan Return On Equity Terhadap Profitabilitas Perusahaan Fmcg (Fast Moving Consumer Goods) Yang Terdaftar Di Bei (Sektor Barang Konsumsi Tahun 2019-2023)
This research aims to determine the influence of Insider Ownership, Debt to Equity Ratio (DER), and Return on Equity (ROE) on profitability in Fast Moving Consumer Goods (FMCG) companies in the consumer goods sector listed on the IDX in 2019 - 2023. Using quantitative methods with secondary data to determine the sample in this research was purposive sampling with certain criteria, so the number of samples obtained was 21 companies. By using SPSS version 22 software. The research results were obtained; (1) Insider Ownership does not have a significant effect on company profitability; (2) Debt to Equity Ratio has a significant effect on company profitability; (3) Return on Equity has a significant effect on company profitability; (4) Insider Ownership, Debt to Equity Ratio, Return on Equity simultaneously influence the company's profitability.
Kata Kunci: Insider Ownership, Debt to Equity Ratio, Return on Equity, Profitabilitas.
Pengaruh Risiko Kredit Dan Risiko Operasional Terhadap Profitabilitas Bank Umum Konvensional
The aim of this research is to determine the influence of credit and operational risk on profitability, to determine the influence of credit risk on profitability, and to determine the influence of operational risk on profitability partially or simultaneously in conventional banks listed on the Indonesian stock exchange. The population in this study was 46 conventional banks listed on the Indonesian stock exchange, while those that met the sampling criteria for this research were 40 conventional banks listed on the Indonesian stock exchange. The sampling technique used in this research is based on non-probability sampling using a purposive sampling approach which takes samples from the population based on certain criteria. The independent variables used in this research consist of Non-Performing Loans (NPL), Operating Expenses to Operating Income (BOPO) and the dependent variable is Profitability. The data analysis technique in this research uses the n test, Descriptive Statistics Test, Classical Assumption Test, Multiple Linear Regression Analysis Test, t Test, F Test, and Coefficient of Determination. Data processing in this research used SPSS (Statistical Package for the Social Sciences) software version 27 for Windows. The results of this research partially show that credit risk as measured through Non-Performing Loans (NPL) does not have a significant influence on bank profitability. Partially, operational risk as measured by the ratio of Operational Costs to Operational Income (BOPO) also does not have a significant influence on bank profitability. Simultaneously, credit risk and operational risk do not have a significant influence on bank profitability.
Pengaruh Struktur Aktiva Likuiditas Dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Subsektor Transportasi
This research aims to examine and analyze the influence of asset structure, liquidity and sales growth on the capital structure of transportation subsector companies listed on the Indonesia Stock Exchange for the period 2019 - 2023. Asset structure uses the Fixed Asset Ratio (FAR) measurement formula, liquidity uses the Current measurement formula Ratio and sales growth use the Sales Of Growth (SOG) measurement formula. The population used in this research was 36 transportation subsector companies listed on the Indonesia Stock Exchange. This research sample was obtained using a purposive sampling technique so that 10 companies were obtained with 50 financial report data. The research instrument used was SPSS version 30. The results of this research can conclude that asset structure has a significant effect on capital structure. Liquidity has no effect on capital structure. Sales growth has no effect on capital structure. As well as asset structure, liquidity and sales growth simultaneously influence the capital structure. Keywords: Asset structure, Liquidity, Sales Growth and Capital Structure
Pengaruh Cost To Income Ratio CIR Net Interest Margin NIM Net Profit Margin NPM Terhadap Harga Saham Pada Sektor Perbankan
This research aims to analyze the influence of Cost to Income Ratio (CIR), Net Interest Margin (NIM), and Net Profit Margin (NPM) on share prices in the banking sector listed on the Indonesia Stock Exchange (BEI) in 2019-2023. This research uses secondary data obtained from the annual financial reports of banking companies listed on the IDX. The analytical method used is multiple linear regression with the help of the SPSS program. The research results show that Cost to Income Ratio (CIR) and Net Interest Margin (NIM) do not have a significant effect on stock prices, while Net Profit Margin (NPM) has a significant effect on stock prices. Simultaneously, Cost to Income Ratio (CIR), Net Interest Margin (NIM), and Net Profit Margin (NPM) have a significant effect on stock prices. This research provides empirical evidence that profitability is a more dominant factor in influencing share prices compared to operational efficiency.
Analisis Cadangan Kerugian Penurunan Nilai CKPN Return On Asset ROA Dan Return On Equity ROE Pada Bank BUMN
The background of this research is motivated by the implementation of the new accounting standard, PSAK 71, along with the impact of the COVID-19 pandemic, which has resulted in increased credit risk and a rise in Non-Performing Loans (NPL). These developments pose significant challenges to the banking sector, which serves as a primary pillar of the economy, as rising credit risk reflects the financial difficulties faced by individuals and businesses. This study employs the variables Allowance for Impairment Losses (CKPN), Return on Assets (ROA), and Return on Equity (ROE). The sample includes four state-owned banks (BUMN) listed on the Indonesia Stock Exchange, namely BRI, Bank Mandiri, BNI, and BTN, covering the period from 2019 to 2023. The findings reveal that the average CKPN of the four banks falls into the Special Mention category. For the ROA variable, two banks—BRI and Bank Mandiri—are classified as Very Healthy, BNI is classified as Healthy, while BTN is categorized as Fairly Healthy. Regarding the ROE variable, BRI and Bank Mandiri are classified as Fairly Healthy, whereas BNI and BTN fall into the Less Healthy category. Keywords: Allowance for Impairment Losses (CKPN), PSAK 71, Return On Assets (ROA), Return On Equity (ROE)
Analisis Return On Asset ROA Return On Equity ROE Dan Net Profit Margin NPM Pada Pertumbuhan Laba Perusahaan Properti Dan Real Estate
This study aims to analyze the profit growth of property and real estate companies that occurred after the covid-19 period which resulted in 12 companies experiencing delays in financial reports due to potential losses or decreases in profits. The data used in this study are secondary data totaling 96 samples with purposive sampling method. The tests used to analyze the relationship between the independent variable and the dependent variable are descriptive statistical analysis, classical assumption test, multiple linear regression, coefficient of determination, partial and simultaneous. The findings of this study identify that partially Return On Asset, Return On Equity, Net Profit Margin have an influence on profit growth. Simultaneously, the three variables also have an influence on profit growth. This means that property and real estate companies are able to maximize their net profit, equity, assets, and sales so as to increase the company's profit growth.
Return On Asset, Return On Equity, Net Profit Margin, Pertumbuhan Laba.
Pengaruh Implementasi EBilling Dan EFiling Terhadap Kepatuhan Wajib Pajak Dengan Taxation Knowledge Sebagai Variabel Moderasi
The purpose of this study was to examine the effect of e-Billing and e-Filing implementation on Taxation payer compliance with Taxation Knowledge as a moderating variable at the Kantor Pelayanan Pajak (KPP) Pratama Tangerang Timur. This study uses primary data collected through questionnaires distributed to 115 active Individual Taxation payer (WPOP) respondents registered at KPP Pratama Tangerang Timur. The analysis method used is Moderated Regression Analysis (MRA) with the help of IBM SPSS software version 26. The results showed that; (1) e-Billing implementation has no effect on Taxation payer compliance; (2) e-Filing implementation affects Taxation payer compliance; (3) The implementation of e-Billing and e-Filing together affects taxpayer compliance; (4) Taxation Knowledge cannot moderate the effect of e-Billing implementation on Taxpayer Compliance; (5) Taxation Knowledge can moderate the effect of e-Filing implementation on Taxpayer Compliance. Keywords: e-Billing, e-Filing, Taxationpayer Compliance, Taxation Knowledge
Analisis Kinerja Keuangan Pada Sub Sektor Pakan Ternak Yang Terdaftar Di Bursa Efek Indonesia
This study aims to analyze financial performance based on current ratio, quick ratio, debt to asset ratio, debt to equity ratio, return on asset and return on equity in animal feed companies listed on the IDX in 2019-2023. The method used in this study uses a quantitative method with secondary data and the determination of the sample in this study is purposive sampling with certain criteria, so that the number of samples obtained is 9 companies. The conclusion drawn from the results of this study is that the average indicators of current ratio, quick ratio, debt to equity ratio, return on asset and return on equity are still far below industry standards, only debt to asset ratio meets industry standards. Keywords: Current Ratio, Quick Ratio, Debt To Asset Ratio, Debt To Equity Ratio, Return On Asset dan Return On Equity.
Pengaruh Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada Perusahaan Sektor Telekomunikasi
This study analyzes the effect of Return on Assets (ROA) and Return on Equity (ROE) on Net Profit Margin (NPM) at PT Telkom Indonesia (Persero) Tbk. (2018–2023). Quantitative methods, financial ratios, and statistical tests were conducted using SPSS. The results indicate that ROE significantly affects NPM (sig = 0.021 < 0.05), while ROA is not significant (sig = 0.871 > 0.05). Simultaneously, ROA and ROE jointly affect NPM (sig = 0.011; F-calculated 28.166 > F-table 2.732). Equity utilization (ROE) is a key determinant of financial performance, while asset efficiency (ROA) is relevant in combined analysis. This study underscores the strategic importance of managing assets and equity to enhance profitability and investor trust. Keywords: Financial Report, Profitability Ratio, Financial Performance.
Pengaruh Risiko Kredit Dan Risiko Operasional Terhadap Profitabilitas Bank Umum Konvensional Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2019–2023
Financial Reporting Analysis To Measure The Financial Performance Of The Local Government Of Toba Regency
The purpose of this study is to examine the financial performance of local governments seen from 8 government financial ratios, the data is analyzed descriptively quantitatively with the subject of research on the financial statements of the Regional Government of Toba Regency for 2020-2022. The data collection technique carried out is a documentation technique. The results showed that the financial performance of the Toba Regency government as follows: (1) The Financial Independence Ratio, Regional Financial Dependence Ratio, and Fiscal Decentralization Degree Ratio showed very low results with average values of 7.80%, 6.62%, and 6.62%. (2) The PAD Effectiveness Ratio and Regional Tax Effectiveness Ratio showed very effective results with average values of 104.33% and 111.68%. (3) The PAD Efficiency Ratio and Regional Tax Efficiency Ratio showed very efficient results with high average values of 98.47% and 1.13%. (4) The ratio of BUMD Contribution Degrees shows quite high results with an average value of 11.10%. Based on the results of the analysis, it can be said that Toba Regency has not been good enough in financial implementation and management.
Copyright (c) 2024 Indonesian Journal Accounting (IJAcc)
FaktorFaktor yang Mempengaruhi Penghindaran Pajak dengan Komisaris Independen sebagai Pemoderasi
This study examines the impact of multinationality, tax havens, and thin capitalization on tax avoidance, with an independent commissioner acting as a moderating variable. Utilizing a purposive sampling technique, the study focuses on primary consumer goods companies listed on the Indonesia Stock Exchange from 2017 to 2021, comprising 140 observations. The analysis employs Moderated Regression Analysis (MRA) via SPSS. Findings reveal that multinationality, tax havens, and thin capitalization do not influence tax avoidance, and independent commissioners do not moderate these relationships. The implications underscore the need for a reevaluation of tax regulations and corporate governance practices within the consumer goods sector. Both companies and regulators must reassess the effectiveness of oversight mechanisms in addressing tax avoidance, emphasizing continuous monitoring and improvement in corporate governance to ensure compliance and maintain public trust. This research introduces the novelty of using independent commissioners to mediate the influence of multinationality, tax havens, and thin capitalization on tax avoidance.
Multinationality, Tax Haven, Thin Capitalization, Tax Avoidance, Independent Commissioner
Pengaruh Profitabilitas Likuiditas Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Retail Yang Terdaftar Di Bursa Efek Indonesia Tahun 20182022
The purpose of this study is to determine the effect of Profitability (ROA), Liquidity (Current Ratio), and Company Size on Going Concern Audit Opinions on Retail Companies listed on the Indonesia Stock Exchange. The data used is secondary data derived from the financial statements of Retail Companies that have been published for the 2018-2022 period. Sampling using Purposive Sampling Technique which resulted in 33 Retail Companies. This research uses quantitative approach methods with data analysis methods used, namely descriptive statistics, logistic regression tests and Hypothesis Tests. The results of the study simultaneously Profitability, Liquidity, and Company Size affect the Going Concern Audit Opinion.
Pengaruh Ukuran Perusahaan Kebijakan Hutang Dan Profitabilitas Terhadap Nilai Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia BEI Pada Tahun 2019 – 2022
Having clear company goals is one strategy for facing intense competition between companies. Maximizing company value is one of the elements that forms the goal of starting a business. Factors that can influence company value include company size, debt policy and profitability. The research method used in this research is a quantitative method, with the sampling method used is nonprobability sampling with a purposive sampling technique. From the results of the T test, company size (SIZE) partially has no effect on company value (PBV), debt policy (DER) partially has a positive and significant effect on company value (PBV) and profitability (ROE) partially has a positive and significant effect on value. company (PBV). Meanwhile, from the results of the F test, company size (SIZE), debt policy (DER) and profitability (ROE) simultaneously influence company value (PBV).
Pengaruh Net Profit Margin NPM Return On Investment ROI Price To Book Value PBV Dan Earning Per Share EPS Terhadap Harga Saham Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia
This research aims to determine the influence of Net Profit Margin, Return On Investment, Price to Book Value, and Earning Per Share on the share prices of telecommunications companies listed on the Indonesia Stock Exchange. The sample used in this research was 16 telecommunications companies listed on the Indonesia Stock Exchange. The sampling method used was purposive sampling. Data collection techniques use documentation techniques and literature study. The data analysis technique in this research uses the Multiple Linear Regression Analysis Test, Coefficient of Determination Test, t Test and F Test. Data processing in this research uses SPSS software version 29 for Windows. The results of this research prove that partially the variables Net Profit Margin, Return On Investment, Price to Book Value have no effect on share prices, the Earning Per Share variable has an effect on share prices. Simultaneously, Net Profit Margin, Return On Investment, Price to Book Value, and Earning Per Share have a significant effect on share prices.
Keywords: Share Price, Net Profit Margin, Return On Investment, Price to Book Value, Earning Per Share
Faktor yang Mempengaruhi Masyarakat Berpindah Provider Brand Kartu Seluler
This research aims to analyze the influence of Product Attributes, Variety Seeking Behavior and Promotion simultaneously (together) on Brand Switching Behavior. This study also aims to analyze the influence of Product Attributes, Variety Seeking Behavior and Promotion partially (individually) on Brand Switching Behavior. The object of this research is IM3 Ooredoo Cellular Card and the subject of this research is Yogyakarta’s people who have used another brand of cellular card and switched brands to IM3 Ooredoo Cellular Card. The number of samples in this study were 140 respondents who had been determined by purposive sampling. The tool used is Multiple Linear Regression Analysis (SPSS). Based on multiple linear regression analysis, the results obtained that Product Attributes, Variety Seeking Behavior and Promotion together (simultaneously) have a positive and significant influence on brand switching behavior. Product Attributes, Variety Seeking Behavior and Promotions also have a positive and significant influence on Brand Switching Behavior.
Pengaruh Profitabilitas Kebijakan Utang dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan Real Estate dan Property Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 20172022
This study aims to determine the effect of profitability, debt policy, and dividend policy to the firm value study objects were using finansial reports of real estate and property companies from 2017-2022. Sampling was selected using purposive sampling with the results of 42 companies. This research uses a quantitative approach with data analysis methods used, namely classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results show that profitability and debt policy have a significant effect on company value. Meanwhile, dividend policy has no effect on company value.