Jurnal Skripsi Akuntansi

ANALISIS PENGARUH RESEARCH AND DEVELOPMENT (R&D) DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA SEKTOR MANUFAKTUR, SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021

Tue, 01 Aug 2023 00:00:00 +0700

This study intends to inspect and investigate whether research and development (R&D) and profitability have an effect on firm value in food and beverage manufacturing sector companies listed on the Indonesia Stock Exchange. This exploration is a sort of quantitative examination with a total sample of 13 companies in the food and beverage sub-sector manufacturing sector listed on the Indonesia Stock Exchange during the 2017-2021 period. This study uses Price Book Value as a proxy for firm value. Sample research was conducted using the purposive sampling method. The information utilized is optional information, acquired from the site www.idnfinancial.co.id The data analysis process that is carried out first is the old-style suspicion test, and afterward the speculation testing is done. The measurable strategy utilized is various relapse examinations. The outcomes show that all the while R&D, and profitability together significantly affect firm worth in the food and refreshment sub-area producing organizations recorded on the 2017-2021 BEI. Partially, R&D has no and no significant effect on firm value. Profitability has a positive and significant effect on firm value.

PENGARUH GOOD CORPORATE GOVERNANCE , PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2021

Tue, 01 Aug 2023 00:00:00 +0700

This study examines the Effect of Good Corporate Governance, Profitability, and Company Size on the Disclosure of Corporate Social Responsibility in Banking Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period. Based on the results of hypothesis testing t board size has a negative and significant effect on CSR with a significance of 0.430 <0.05, and the value of t count <t table |-0.794|<1.997. Public ownership has a positive effect on CSR with a significance value of 0.234> 0.05, and a t-count value of 1.201<t-table 1.997, profitability (ROA) has a negative effect on CSR with a significance value of 0.221 > 0.05, and t-count value |-1.236|<t table 1.997, company size has a negative effect on The CSR significance value is 0.001 or > 0.05, and the calculated t value is |- 3.657|> t table 1.997. Based on the results of the F-Test, it shows that the variable size of the board of commissioners, public ownership, ROA, and company size simultaneously have a significant effect on CSR because the value of Sig. of 0.000 < 0.05, and F count 7.133 > F table 2.51. The Adjusted R square value of 0.262 (26.2%), as determined by the analysis of the coefficient of determination, indicates that the dependent variable CSR can be explained by the size of the board of commissioners, ROA, and company size. In the interim, the excess 73.8% is impacted by factors beyond this exploration model.

ANALISIS KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD

Andre Doa A. Napitu, Thomas Sumarsan Goh, Duma Megaria Elisabeth — Tue, 01 Aug 2023 00:00:00 +0700

Penelitian ini merupakan penelitian yang bersifat deskriptif tentang pengukuran kinerja perusahaan pada PT Asuransi Sinar Mas Cabang Medan dengan menggunakan metode pengukuran kinerja Balanced Scorecard. Variabel yang digunakan adalah perspektif keuangan (ROA, ROE, Biaya Operasi, CR, DAR, DER), Perspektif customers/pemegang polis (atribut jasa perusahaan, citra perusahaan dan hubungan dengan nasabah/ pemegang polis), perspektif proses bisnis internal (inovasi dan proses operasi), perspektif pembelajaran dan pertumbuhan (kepuasan kerja dan kemampuan karyawan). Sumber dan metode pengumpulan data adalah primer (kuisioner) dan sekunder (dokumen laporan keuangan). Periode penelitian tahun 2019 – 2021. Sampel dalam penelitian ini adalah pimpinan, karyawan, dan pemegang polis pada PT Asuransi Sinar Mas Cabang Medan. Hasil dari penelitian ini menunjukkan bahwa kinerja PT Asuransi Sinar Mas Cabang Medan dengan menerapkan pendekatan Balanced Scorecard (BSC) ditarik kesimpulan sudah baik. Perspektif keuangan menunjukkan peningkatan yang baik dalam meningkatkan laba. Perspektif customers (pemegang polis) kepada perusahaan sangat baik dan tinggi. Perspektif proses bisnis internal dengan ratio MCE menunjukkan telah menunjukkan efisien dan efektif. Perspektif pembelajaran dan pertumbuhan menunjukkan telah terjadi pengelolaan yang baik terhadap karyawannya yang dibuktikan adanya kepuasan karyawan dan peningkatan kemampuan karyawan. Secara keseluruhan kinerja PT Asuransi Sinar Mas Cabang Medan telah baik dalam semua perspektif yang diukur.

PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021

Tue, 01 Aug 2023 00:00:00 +0700

The purpose of this study is to determine and evaluate the extent of Profitability, Debt Policy, and Investment Decisions simultaneously and partially on Company Value in State-Owned Companies (BUMN) Listed on the Indonesia Stock Exchange. Purposive sampling was used to select the sample for this study, which consisted of 20 to 14 businesses with five years of observation. Secondary data were obtained from the annual reports of BUMN businesses via the website www.idx.co. identifier. The information examination strategy utilized in this study is various direct relapse examinations. The t-test's findings lead us to the conclusion that the profitability variable has a positive and significant impact on company value. Obligation Strategy has a negative yet not huge impact on firm worth. Venture choices significantly affect the firm worth. The F test reveals that Firm Value is significantly affected by Profitability, Debt Policy, and Investment Decisions simultaneously. This indicates that three independent variables, namely Profitability, Debt Policy, and Investment Decisions, can account for 53.3% of the dependent variable, firm value; the remaining 46.7% is influenced by variables outside of this research model so that further researchers can add variables other. which are more dominant such as ROE, DAR, ISO, and EVA which can affect the value of the Company.

PENGARUH PERGANTIAN AUDITOR, KEPEMILIKAN MANAJERIAL, KETIDAKEFEKTIFAN PENGAWASAN DAN TEKANAN EKSTERNAL TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR KIMIA TAHUN 2017-2021

Elia Weny Greace Sitorus, Melanthon Rumapea, Duma Megaria Elisabeth — Tue, 01 Aug 2023 00:00:00 +0700

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh auditor, pemilik manajemen, pengawasan yang tidak efektif, dan tekanan eksternal secara parsial maupun simultan terhadap kecurangan laporan keuangan tahun 2017-2021 pada perusahaan manufaktur subsektor industri kimia yang terdaftar di Bursa Efek Indonesia. . Penelitian ini merupakan jenis penelitian kausal yang mempunyai pendekatan kuantitatif. Penelitian ini dilakukan pada perusahaan manufaktur subsektor produk kimia di Bursa Efek Indonesia melalui website www.idx.co.id. Dalam penelitian ini yang menjadi sampel adalah 11 perusahaan manufaktur subsektor industri kimia yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode pengumpulan data penelitian ini menggunakan metode penelitian dokumenter dan kepustakaan. Dan dalam penelitian ini teknik analisis datanya menggunakan analisis regresi logistik dengan menggunakan software SPSS 26. Hasil yang diperoleh dalam penelitian ini menunjukkan bahwa pergantian auditor, kepemilikan manajerial dan tekanan eksternal tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Sedangkan ketidakefektifan pengawasan berpengaruh signifikan terhadap kecurangan laporan keuangan.

ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA RUMAH SAKIT UMUM DAERAH SIDIKALANG BERSTATUS BADAN LAYANAN UMUM

Farida Evelin Nadeak, Arthur Simanjuntak, Duma Rahel Situmorang — Tue, 01 Aug 2023 00:00:00 +0700

This study aimed to describe the financial statements of Regional Hospital (RSUD) of Sidikalang based on (1) PSAK No. 45, (2) Peraturan Menteri Keuangan Nomor 76/PMK.05/2008, and (3) Kepmenkes RI No 1981/Menkes/SK/XII/2010 at The Regional General Hospital of Sidikalang. The study was conducted in Regional General Hospital of Sidikalang which located at West Wirosaban Street rumah sakit , with research subject is finance and accounting staff division of Regional General Hospital of Sidikalang. Data collection techniques were used that trough documentations and interviews. Data analysis method used in this study is descriptive qualitative by comparing the theories and the practice in the preparation of financial statements organization. The results showed that (1) there are 2 indicators in the financial statements of Regional General Hospital of Sidikalang do not accordance with PSAK No. 45, but in generally, Regional General Hospital of Sidikalang has applied PSAK No. 45 in it’s financial statements well; (2) Regional General Hospital of Sidikalang has provided the financial statements based on regulation for public service agency (BLU) that is the guidelines of accounting and financial reporting of public service agency according to Peraturan Menteri Keuangan Nomor 76/PMK.05/2008 and Kepmenkes RI No 1981/Menkes/SK/XII/2010.