Indonesian Journal Accounting (IJAcc)

Analisis Dampak Ulasan Konsumen Terhadap Keputusan Pembelian di CW Coffee Kota Pontianak

Rendy Amy Saputra — 2025-08-08

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.

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 2018-2022

Carnengsih Carnengsih — 2025-08-08

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.

Pengaruh Perputaran Piutang Dan Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Sub Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2023

Hidayah Fitriani — 2025-08-08

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

Analisis Kinerja Keuangan Berdasarkan Rasio Pada Sub Sektor Pakan Ternak Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2023

Indri Rama Apriyanti — 2025-08-08

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 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 2018-2023)

Vionita Dintri Ardana — 2025-08-08

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.

Analisis Financial Distress Menggunakan Metode Altman Z-Score Dan Grover G-Score Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei Periode 2018-2023

gracia gracia — 2025-08-08

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 Kualitas Audit Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI)

Rina Wulandari — 2025-08-08

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.

Pengaruh Profitabilitas, Nilai Perusahaan, Dan Leverage Terhadap Harga Saham Pada Perusahaan Sektor Industri Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2023

Lifas Sastria Duha — 2025-08-08

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.