PENGARUH FINANCIAL DISTRESS, INTENSITAS MODAL, LEVERAGE, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI

This study is entitled The Effect of Financial Distress, Capital Intensity. Leverage, and Profitability On The Accounting Conservatism (Empirical Study of Property and Real Estate Companies Listed on The Indonesian Stock Exchange For The 2019-2021 Period). This study aims to determine the effect of financial distress, capital intensity, leverage, and profitability on the accounting conservatism. This research is quantitative research with a descriptive approach. The population in this study amounted to 20 property and real estate companies listed on The Indonesian Stock Exchange for the 2019-2021 period. The research sample was selected using a purposive sampling technique in order to obtain 20 companies that met the criteria during the 2019-2021 time span. Data analysis using multiple linear regression analysis technique. Based on the results of the data analysis carried out, it show that the financial distress, capital intensity, and leverage significantly effect on accounting conservatism. The variable profitability has no significant effect on accounting conservatism. Simultaneously, the variable of financial distress, capital intensity, leverage, and profitability significantly effect on accounting conservatism

Pengaruh Sustainability Reporting, Profitabilitas, Struktur Modal Dan Insentif Manajer Terhadap Nilai Perusahaan

Indonesia's growing economy require every company to improve company performance for achievement of company goals. In addition, the company is also expected to increase the firm’s value for shareholder prosperity. Firm’s value is very important because it shows the performance of the company that can affect investor perceptions of the company. The issue of companies listed on the Indonesia Stock Exchange shows that most firm’s values ​​have declined from 2017 to 2018 while good company values ​​are seen from stable and rising share prices. This study aims to test empirically the influence of sustainability reporting, profitability, capital structure and managerial incentive to firm’s value on the companies listed in Indonesia Stock Exchange during periode 2017-2018. This study used purposive sampling method for the selection of sampel. The population of this research is 613 companies with total sample of 39 companies. Data analysis technique in this research is multiple regression analysis with SPSS version 23.0. The research result show that sustainability reporting has no effect to to the firm’s value, profitability has effect to the firm’s value, capital structure has no effect to the firm’s value and managerial incentive has no effect to the firm’s value. The results of this study are expected to be a motivation for company management to increase firm’s value because it will have an impact on investor interest in investing in companies in Indonesia. Keywords: Sustainability Reporting, Profitability, Capital Structure, Managerial Incentive, Firm’s Valu

Pengaruh Profitabilitas dan Struktur Modal terhadap Nilai Perusahaan pada Bursa Efek Indonesia

Penelitian membahas hubungan antara profitabilitas dan struktur modal pada nilai perusahaan di perusahaan yang tercatat di BEI pada tahun 2017-2018. Untuk menentuka sampel, peneliti memakai metode porpuse sampling sehingga diperoleh total populasi yaitu 613 perusahaan dan total sampel yaitu 39 perusahaan. Analisis regresi berganda dengan SPSS versi 23.0 digunakan sebagai teknik analisis data. Hasil penelitian ini membuktikan terdapat pengaruh antara profitabilitas dengan nilai perusahaan selanjutnya tidak terdapat pengaruh antara struktur modal dengan nilai perusahaan. The study discusses the relationship between profitability and capital structure on firm value in companies listed on the IDX in 2017-2018. In selecting the sample, researchers used the purposive sampling method with a total population of 613 companies and a total sample of 39 companies. Multiple regression analysis with SPSS version 23.0 was used as a data analysis technique. The results of this study show that there is an influence between profitability and firm value. Then, there is no influence between capital structure and firm value

Pengaruh Sustainability Reporting dan Institutional Ownership Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening

Penelitian ini bertujuan untuk menguji secara empiris pengaruh penerapan sustainability reporting dan institutional ownership terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening pada perusahaan yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2018. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia periode tahun 2016 sampai dengan tahun 2018 dengan total sampel sebanyak 26 perusahaan. Teknis analisis data dalam penelitian ini menggunakan analisis jalur dengan Lisrel 8.72. Hasil penelitian membuktikan bahwa sustainability reporting berpengaruh terhadap profitabilitas, institutional ownership berpengaruh terhadap profitabilitas. Sustainability reporting berpengaruh terhadap nilai perusahaan, institutional ownership tidak berpengaruh terhadap nilai perusahaan. Profitabilitas berpengaruh terhadap nilai perusahaan. Sustainability reporting berpengaruh terhadap nilai perusahaan dengan profitabilitas sebagai variable intervening, institutional ownership berpengaruh terhadap nilai perusahaan dengan profitabilitas sebagai variable intervenin

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND MANAGEMENT COMPENSATION ON COMPANY PERFORMANCE WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLES

Company performance is a measure of management's success in running the company. This study aims to empirically examine the effect of Corporate Social Responsibility and management compensation on company performance with independent commissioners as moderating variables. This study uses quantitative methods with multiple regression analysis techniques. The population in this study was all banking companies listed on the Indonesia Stock Exchange in 2018-2020 with a total sample of 78 companies. The results of the tests that have been carried out show that Corporate Social Responsibility has a negative effect on company performance. Management compensation has an effect on company performance. Furthermore, Corporate Social Responsibility has an effect on company performance with independent commissioners as a moderating variable. Finally, management compensation has an effect on company performance with independent commissioners as a moderating variable

Understanding Analysis of Production Cost Calculation, Determining Sell Price, and Financial Literation of Industrial Businesses Continuity in Micro, Small and Medium Enterprise (MSME) in City of Pekanbaru

A micro, small and medium enterprise (MSME) becomes a special attention of the government to increase Indonesian economic sector. The development of MSME and creative economy will create a new economic resource and support regional economic development to provide a job, and MSME has high economic resilience too. In a practice, some problems often occur in cost-production calculation, the determining of sell price, and financial literacy that cause an error in calculating profit, so a business actor is wrong in analyzing the financial condition of the MSME. That condition encourages low business growth and even bankruptcy of MSME due to not being able to compete or experiencing acute Financial Distress. The development of the number of small sub-district industries in Pekanbaru City has decreased significantly by 53%. The number of small industries in 2016 amounted to 117 decreased to 54 units in 2017. Such a situation makes it necessary to pay special attention to understanding the calculation of production costs, determining selling prices and financial literacy among MSME sector players.The research method conducted here is a Qualitative method using a case study strategy in analyzing and applying it. The result of this study shows the lack of understanding of welding workshop owners related to the calculation of production costs, determining the selling price and financial literacy will have an impact on business continuity. This error – in analyzing costs and selling prices – causes it to be one of the factors of loss or inability to reach the break-even point of production, resulting in a loss and the inability of the company to remain competitive. Keywords: Production Costs, Selling Prices, Financial Literacy, Business Continuity DOI: 10.7176/RJFA/11-6-09 Publication date:March 31st 202

Faktor Faktor yang Mempengaruhi Ukuran Fungsi Audit Internal pada Perusahaan di Indonesia (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2012)

This study aimed to examine the effect of the diffusion of ownership, management share ownership, leverage, company size, reporting levels, and organisational complexity toward size of internal audit function on the companie

PENGARUH CEO TENURE, MULTINASIONAL COMPANY, INTENSITAS ASET TETAP DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

Penelitian ini bertujuan untuk menguji secara empiris pengaruh CEO Tenure, Multinational Company, Intensitas Aset Tetap, dan Ukuran Perusahaan terhadap Tax Avoidance pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode Tahun 2020 sampai dengan 2021. Penelitian ini merupakan penelitian kuantitatif. Alat analisis yang digunakan adalah metode analisis regresi linear berganda dengan bantuan SPSS 26. Melalui teknik purposive sampling dari total populasi yang berjumlah 208 perusahaan diperoleh 114 perusahaan yang memenuhi kriteria sebagai sampel. Hasil penelitian menunjukkan bahwa bahwa CEO Tenure, Intensitas Aset Tetap, Multinational Company tidak berpengaruh signifikan terhadap tax avoidance, sedangkan Ukuran Perusahaan berpengaruh signifikan terhadap Tax Avoidance

Meningkatkan Ketahanan Ekonomi Masyarakat Melalui Pelatihan Kewirausahaan di Kelurahan Pangkalan Lesung

Indonesia merupakan negara berkembang yang mengalami penurunan ketahanan ekonomi akibat meningkatnya jumlah tenaga kerja namun tidak diiringi oleh penambahan lapangan kerja. Salah satu upaya dalam mencegah hal itu yaitu dengan melakukan pelatihan, penyuluhan, dan pendampingan dalam berwirausaha terkhususnya daerah Pangkalan Lesung. Pangkalan lesung merupakan daerah yang memiliki potensi objek wisata dan sumber daya alam yang tinggi. Tujuan dilakukan pengabdian masyarakat ini adalah untuk meningkatkan ketahanan ekonomi dengan pelatihan kewirausahaan. Metode yang digunakan yaitu survei, sosialisasi, dan pelatihan. Hasil yang diperoleh yaitu masyarakat antusias dalam mengikuti kegiatan yang dilakukan dan keinginan masyarakat untuk membuka usaha atau berwirausaha sangat tinggi. Kata Kunci : Kewirausahaan, Pangkalan Lesun, Ketahanan Ekonomi, Pelatiha