Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)

PENGARUH GOOD CORPORATE GOVERNANCE (GCG), KUALITAS ASET DAN EFISIENSI TERHADAP PROFITABILITAS PADA BANK SYARIAH DI INDONESIA

Anggraeni Anggraeni — 2023-08-18

Return on Assets (ROA) is one indicator to measure the company's ability to generate profits from all assets used. This study aims to determine the effect of total commissioners, the proportion of independent commissioners, government ownership, foreign ownership, NPF, BOPO and Size on ROA simultaneously and partially. This study uses secondary data from Islamic Commercial Banks, from 2010-2020. The sample of this study is eleven Islamic commercial banks that have been operating from 2010 to 2020. This study uses SPSS version 26. The results show that the total commissioners, the proportion of independent commissioners, government ownership, foreign ownership, NPF, BOPO and Size have a significant effect on ROA. Independent commissioners, government ownership and foreign ownership partially have a negative and insignificant effect on ROA. NPF and BOPO partially significant negative effect on ROA. Total commissioners and Size partially have a positive and not significant effect on ROA.

DETERMINAN PEMAHAMAN SAK ETAP DI KOPERASI KABUPATEN JEPARA

Meila Dwineta — 2023-07-30

Penelitian ini bertujuan untuk memahami pengaruh latar belakang pendidikan, jenjang pendidikan, pemberian informasi, dan sosialisasi, serta masa tugas pekerjaan terhadap pemahaman standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK ETAP) di koperasi. Metode penelitian menggunakan kuesioner yang disebarkan kepada 88 anggota koperasi simpan pinjam di Kabupaten Jepara. Data yang terkumpul dianalisis dengan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa latar belakang pendidikan, jenjang pendidikan, pemberian informasi, dan sosialisasi, serta masa tugas pekerjaan berpengaruh positif terhadap pemahaman SAK ETAP. Analisis regresi menunjukkan hubungan yang searah antara variabel-variabel tersebut dengan pemahaman SAK ETAP. Koefisien determinasi sebesar 0,474 mengindikasikan bahwa sekitar 47,4% variasi dalam pemahaman SAK ETAP dapat dijelaskan melalui regresi ini. Penelitian ini memberikan wawasan penting bagi pengelola koperasi dalam meningkatkan pemahaman tentang SAK ETAP dikalangan anggotanya, serta kontribusi pada peningkatan kinerja dan akuntabilitas keuangan koperasi. Diharapkan hasil ini dapat menjadi acuan dalam pengembangan program pendidikan dan sosialisasi yang lebih efektif, sehingga memberikan manfaat yang lebih besar bagi koperasi dan anggotanya.

STRUKTUR MODAL: INFLASI, NON-DEBT TAX SHIELD, DAN AGRESIVITAS PAJAK

Nafillia Septiananda — 2023-09-07

The purpose of this study is to identify and provide empirical evidence of the effect of inflation, non-debt tax shield and tax aggressiveness on capital structure. This study uses a sample of Basic Materials Companies Listed on the Indonesia Stock Exchange in 2017-2021. The data used in this study are financial reports and annual reports. The sampling technique used was purposive sampling, from 98 Basic Materials companies a sample of 14 companies was obtained for 5 years. The analysis used is panel data regression analysis using the Random Effect regression model. the data is processed with the help of Eviews 9 software. The results obtained show that simultaneously inflation, non-debt tax shield and tax aggressiveness have an effect on capital structure. The results obtained partially show that inflation has an effect on capital structure, non-debt tax shield has no effect on capital structure, and tax aggressiveness has no effect on capital structure.

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI

Putri Kharisma — 2023-09-07

The research aimed to examine: 1) the effect of profitability on the firm value; 2) the effect of firm size on the firm value; 3) Corporate Social Responsibility which moderated the effect of profitability on the firm value; 4) Corporate Social Responsibility which moderated the effect of the firm size on the firm value. The population was Healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. Furthermore, the data collection technique used a purposive sampling technique. From 23 Healthcare companies, there were 18 companies that fulfilled the criteria as the sample. In total, there were 90 data observation samples. Moreover, the data analysis technique used multiple linear analyses with SPSS (Statistical Product and Service Solution) 26 versions. The result indicated that: 1) profitability had a positive effect on the firm value; 2) firm size did not affect the firm value; 3) Corporate Social Responsibility was able to moderate the profitability on the firm value; 4) Corporate Social Responsibility was able to moderate the firm size on the firm value.

PENGARUH INTELLECTUAL CAPITAL DAN VARIABEL LAINNYA TERHADAP FINANCIAL DISTRESS

Christopher Imanuel Budiarjo — 2023-09-19

Tujuan penelitian ini adalah untuk memperoleh bukti secara empiris mengenai pengaruh dari kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, intellectual capital, profitabilitas, likuiditas, aktivitas, dan solvabilitas. Variabel dependen pada penelitian ini adalah financial distress yang diukur menggunakan model Altman Z-Score. Objek penelitian yang digunakan pada penelitian ini adalah perusahaan manufaktur yang konsisten terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Metode pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling yang menghasilkan 143 perusahaan dengan total data 429 data. Pengujian hipotesis pada penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian yang diperoleh berdasarkan pengujian pada penelitian ini menunjukkan bahwa intellectual capital, profitabilitas, rasio aktivitas, dan solvabilitas berpengaruh negatif terhadap financial distress. Sedangkan kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, dan likuiditas tidak berpengaruh terhadap financial distress. Hal ini disebabkan tingkat pengawasan yang tidak efektif dari manajerial dan institusi dan proporsi komisaris independen yang ada hanya untuk memenuhi regulasi perusahaan saja. Selain itu, dibutuhkan waktu yang lama bagi perusahaan untuk mengubah aset menjadi kas untuk melunasi kewajiban jangka pendek perusahaan.

EMERGENCY FUND PEKERJA FREELANCE: PENGARUH LITERASI KEUANGAN DAN FINANCIAL BEHAVIOR

Rebecca Eugene — 2023-09-25

This study aims to determine the influence of Literasi keuangan and Financial Behavior on the ownership of Emergency Fund Surabaya people who have Freelance work in the Digital Era. The method used is a quantitative method with the use of questionnaires as a means of data retrieval respondents. The sample used is 100 people of Surabaya who have freelance Jobs in the Digital age and are between 20-40 years old. Data analysis techniques used are logistic regression using IBM SPSS applications and the results of the analysis show that financial literacy has a significant effect on emergency fund ownership of Surabaya people who have freelance jobs in the digital era. Individuals who have a higher financial understanding and knowledge will be able to think about and recognize the need for emergency fund ownership. Financial Behavior has a significant effect on emergency fund ownership of Surabaya people who have freelance jobs in the digital era. Individuals who have good financial behavior can increase the opportunity to save for emergency fund ownership.