Jurnal Kajian Akuntansi dan Auditing

PENGARUH PERTUMBUHAN PERUSAHAAN, KEBIJAKAN DEVIDEN, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN

DIAN SHAFIRA REFIANA — 2024-05-01

Financial performance is very important for companies to find out the extent to which the company has implementend it properly and correctly, so it is used by management in making financial decisions, especially profitability conditions, capital adequacy and liquidity conditions. This research aims to determine and provide empirical evidence or the influence of company growth, dividend policy, and capital structure on financial performance in non-cyclical consumer companies in the food and beverage sector to the 2018-2022 period. This researvh method is quantitative using secondary data obtained from the Indonesian Stock Exchange (IDX) and on the official website of each company with purposive sampling and the final sampel obtained was 18 companies and the total number of observation data was 90 data. The data analysis technique uses panel data regression analysis with the help of the EViews 12 program. The results of this research show that partially company growth, dividend policy, and capital structure have a significant effect on financial performance

Pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan, Kepemilikan Institusional, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak

Syahnandevito — 2024-04-30

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan, Kepemilikan Institusional, dan Kepemilikan Manajerial terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Consumer Cyclicals & Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Klasifikasi IDX-IC Tahun 2018-2022). Hasil dari penelitian ini menunjukkan bahwa variabel Kesulitan Keuangan, Kepemilikan Institusional, dan Kepemilikan Manajerial berpengaruh terhadap Penghindaran Pajak. Sedangkan, Pertumbuhan Penjualan tidak berpengaruh terhadap Penghindaran Pajak

PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, DAN MORALITAS MANAJEMEN TERHADAP PENCEGAHAN KECURANGAN DI PT. LUTVINDO WIJAYA PERKASA

Adinda Ferdiani — 2024-05-01

Penelitian ini merupakan penelitian kuantitatif. Penelitian ini bertujuan untuk menguji pengaruh pengendalian internal, sistem informasi akuntansi, dan moralitas manajemen terhadap pencegahan kecurangan. Sampel dalam penelitian ini adalah karyawan di PT. Lutvindo Wijaya Perkasa. Penelitian ini menggunakan data primer yang dikumpulkan menggunakan kuesioner. Dalam penelitian ini sampel berjumlah 64 responden yang dipilih menggunakan puposive sampling. Alat analisis yang digunakan adalah SPSS 2.6. Berdasarkan hasil analisis data menunjukkan bahwa Pengendalian Internal, Sistem Informasi Akuntansi, dan Moralitas Manajemen berpengaruh signifikan terhadap Pencegahan Kecurangan.

Kata Kunci : Pengendalian Internal, Sistem Informasi Akuntansi, Moralitas Manajemen, Pencegahan Kecurangan.

PENGARUH MANAJEMEN LABA, CURRENT RATIO, DAN FINANCIAL LEVERAGE TERHADAP INITIAL RETURN

Rofika Rofika — 2024-04-30

This research intends to examine how influencing factors including earnings management, current ratio, and financial leverage influence IPO returns. Financial leverage is monitored by the DER ratio, while earnings management is evaluated using the distributive accrual modified Jones method. Companies listing on the Indonesia Stock Exchange as part of an initial public offering (IPO) between 2016 and 2019 make up the population. 153 businesses were selected at random from the pool of potential respondents using a purposive sampling method. Multiple linear regression is the method of analysis used here. According to the findings of this research, the current ratio and financial leverage affect initial return whereas earnings management does not

PENGARUH KEPEMILIKAN MANAJERIAL DAN KINERJA KEUANGAN TERHADAP KEBIJAKAN DEVIDEN

Nanda Adiaksa — 2024-04-30

This research aims to test and prove managerial ownership and financial performance of dividend policy in banking companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The method used is a quantitative method processed with SPSS 26, the data source obtained is secondary data obtained from each company's website and the Indonesian Stock Exchange website. The sampling technique used in this research was the purposive sampling method, so that there were 12 samples that met the criteria. The techniques and data analysis used are descriptive statistics and multiple linear regression analysis. Based on the results of statistical tests, it was found that managerial ownership has no effect on dividend policy, because the number of shares owned by managers is relatively small. Meanwhile, financial performance influences dividend policy, because the higher the financial performance figure, the higher the company's activity level, so the dividend policy decreases.

PERANAN KONSERVATISME AKUNTANSI TERHADAP GENDER DIVERSITY DAN KINERJA KEUANGAN

Fivi Anggraini — 2024-05-01

The current trend is for women to hold board positions due to legislation to increase the role of women on company boards. The diversity of women's boards can improve a company's ability to achieve financial performance. This study aims to determine the effect of gender diversity on financial performance through accounting conservatism as a mediating variable in manufacturing companies in the consumer goods sector in Indonesia. The sample of this research is 33 manufacturing companies in the consumer goods sub-sector that are listed on the Indonesia Stock Exchange (IDX) during 2016-2020. The results of this study prove that the role of accounting conservatism is able to mediate the relationship between gender diversity and financial performance. This proves that greater gender diversity increases profits and supports shareholder value economics because it emphasizes the need for gender balance between men and women to optimize the company's financial performance. The implication is that various company boards will more optimally determine accounting policies and apply conservative principles in managing the company. This study recommends that the company evaluates and communicates the level of gender diversity within the company.