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Contact Name
Dirvi Surya Abbas
Contact Email
abbas.dirvi@gmail.com
Phone
+628128173331
Journal Mail Official
agungbudi@umt.ac.id
Editorial Address
http://jurnal.umt.ac.id/index.php/competitive/about/editorialTeam
Location
Kota tangerang,
Banten
INDONESIA
Competitive Jurnal Akuntansi dan Keuangan
ISSN : 2615255X     EISSN : 2549791X     DOI : http://dx.doi.org/10.31000/
Core Subject : Economy,
Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen Keuangan.
Articles 7 Documents
Search results for , issue "Vol 3, No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan" : 7 Documents clear
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Pada Perusahaan Makanan dan MinumanYang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017) Abbas, Dirvi Surya; Hakim, Mohamad Zulman; Istianah, Nur
COMPETITIVE Vol 3, No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v3i2.1824

Abstract

The purpose of this study is to determine the effect of Profitability proxied by Return On Assets (ROA), Firm Size, Leverage proxied by Debt to Equity Ratio (DER), and Public Share Ownership (KSP) on Corporate Social Responsibility Disclosures in food and beverage companies which is listed on the Indonesia Stock Exchange (IDX). The research period used is 4 years, namely the period 2014-2017.The population of this study includes all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results showed that partially profitability proxied by Return On Assets (ROA), Company Size (SIZE) had a positive effect on Disclosure of Corporate Social Responsibility and Public Share Ownership negatively affected the Disclosure of Corporate Social Responsibility. Whereas Leverage proxied by Debt to Equity Ratio (DER) states that the results have no effect on Corporate Social Responsibility Disclosures.
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN EARNING PER SHARE TERHADAP UNDERPRICING INITIAL PUBLIC OFFERING (IPO) (Pada perusahaan non perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2017) santoso, sigit budi
COMPETITIVE Vol 3, No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v3i2.1825

Abstract

penelitian ini untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, financial leverage dan earning per share terhadap underpricing Initial Public Offering (IPO)pada perusahaan non perbankanyang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2013-2017.Populasi penelitian ini meliputi seluruh perusahaan non perbankanyang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 60 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa profitabilitas, financial leveragedan earning per share tidak berpengaruh secara signifikan terhadap underpricing, sedangkan ukuran perusahaan berpengaruh signifikan terhadap underpricing, dan profitabilitas, ukuran perusahaan,financial leveragedan earning per share secara bersama-sama berpengaruh terhadap underpricing. Kata Kunci : underpricing, profitabilitas, ukuran perusahaan, financial leverage,earning per share,initial public offering
PENGARUH DEBT TO EQUITY RATIO (DER), UKURAN PERUSAHAAN(SIZE), NET PROFIT MARGIN (NPM) DAN RETURN ON ASSETS (ROA)TERHADAP PERATAAN LABA (IS) Alim, M; Rasmini, Rasmini
COMPETITIVE Vol 3, No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v3i2.1829

Abstract

Income smoothing is a phenomenon used by management with the aim of reducing variability in earnings over a certain period or in a period, which leads to the expected level of reported earnings. Efforts to reduce the fluctuation of earnings is a form of profit manipulation so that the amount of profit in a period is not too different from the amount of profit in the previous period. Therefore, income smoothing involves the use of certain techniques to reduce or increase the amount of profit of a period with the amount of profit of the previous period. However, this effort is not to make a profit of a period equal to the amount of the profit of the previous period, because in reducing the fluctuation of profit also considered the normal growth rate expected in that period.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PRUDENT AKUNTANSI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANFAKTUR 2014-2017 Basuki, Basuki; Siregar, Indra Gunawan
COMPETITIVE Vol 3, No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v3i2.1828

Abstract

This study aims to find out empirically how empirical governance factors consist of managerial ownership, institutional ownership, board of commissioners' size and prudent accounting for the increase in firm value. The presence of corporate governance in the recovery of the crisis in Indonesia is absolutely necessary. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sampling method used was purposive sampling with predetermined criteria based on research variablesThe results of this study indicate that managerial ownership variables, institutional ownership and the size of the board of commissioners do not affect the value of the company. While prudent accounting has a significant negative effect on firm value.
PENGARUH ETIKA AUDITOR, PENGALAMAN AUDITOR DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Kantor Akuntan Publik Kota Padang) Amran, Elsa Fitri; Selvia, Fitri
COMPETITIVE Vol 3, No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v3i2.1741

Abstract

This study aims to determine the effect of the ethics of auditor, experience of auditors, and motivation of auditors on quality of audits at the public accounting firm in the city of Padang. The sample selection of this study using convenience sampling. The data used are primary data obtained directly from the result of questionnaire distribution, with a sample of 68 respondents. The analytical tool used to test the hypothesis that multiple regression analysis using SPSS 16.0. The results showed that the variable ethics of auditor positive impact on the quality of audits big as 0,000 < 0,05 (sicnificant level), variable experience of auditor positive impact on the quality of audits big as 0,024 < 0,05 (sicnificant level), and variable motivation of auditors positive impact on the quality of audits big as 0,000 < 0,05 (sicnificant level).
PENGARUH CARBON ACCOUNTING, BUSINESS STRATEGY, DAN SYSTEMATIC RISK TERHADAP ECONOMIC PERFORMANCE (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2017) Eksandy, Arry; Triani, Retno Ayu
COMPETITIVE Vol 3, No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v3i2.1827

Abstract

This study aims to determine the effect of carbon accounting, business strategy, and systematic risk on economic performance which are manufacture companies listed in Indonesia Stock Exchange in 2013-2017. Through of the research is quantitative.The population of this research is 13 manufacturing companies which are listed in Indonesia Stock Exchange in 2013-2017. The sample collection technique has been done by using purposive sampling method and 65 samples during 2013-2017 have been obtained. The data has been conducted by using secondary data which has been selected by using documentation techniques which consist of 2013-2017 manufacturing company annual report. The data analysis method of this research has been carried out by using panel regression analysis.The result of this research shows that carbon accounting and business strategy do not give any influence to the economic performance whereas the systematic risk gives influence to the economic performance.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS, INVESTMENT OPPORTUNITY SET (IOS), DAN PROFITABILITAS TERHADAP KUALITAS LABA (Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017) Hakim, Mohamad Zulman; Abbas, Dirvi Surya
COMPETITIVE Vol 3, No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v3i2.1826

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh Profitabilitas yang di proksikan dengan Ukuran Perusahaan, Struktur Modal, Likuiditas, Investment Opportunity Set (Ios), Dan Profitabilitas Terhadap Kualitas Laba pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2013-2017.Populasi penelitian ini meliputi seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 7 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukan bahwa secara parsial Ukuran Perusahaan yang di proksikan logaritma natural (Ln) dari total asset berpengaruh negatif tidak signifikan terhadap kualitas laba. Lalu, Struktur Modal yang diproksikan oleh leverage, dan Investment Opportunity Set (IOS) yang diproksikan dengan market value to book value of assets berpengaruh positif tidak signifikan terhadap Kualitas Laba. Namun, Likuiditas yang diproksikan oleh current ratio berpengaruh positif signifikan terhadap Kualitas Laba.

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