10 research outputs found

    Cooperative Governance Moderates Liquidity’s Relationship with Credit Risk, Working Capital, and Internal Control

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    This research, which is based on a survey of savings and credit unions and is funded by the Directorate of Cooperatives and Small and Medium Enterprises, aims to identify and assess how credit risk, working capital, and internal control affect liquidity. Secondary data from the Ministry of Cooperatives and Small and Medium Enterprises served as the foundation for this study's data. The quantitative research methodology was employed in this study. The findings of this study demonstrate that internal control, working capital, and credit risk all significantly impact liquidity. Working capital has no impact on liquidity, internal control positively impacts liquidity, and the credit risk variable has a partially negative impact on liquidity. Liquidity is lessened by collaborative governance's reduction of credit risk. Working capital's negative effects on liquidity are reduced by collaborative management. The effect of internal controls on liquidity is not lessened by collaborative management. Keywords: Credit Risk, Working Capital, Internal Control, Liquidity, Cooperative Governance. DOI: 10.7176/RJFA/14-16-02 Publication date:August 31st 202

    Corporate Governance, Internal Control And Voluntary Disclosures Of Environmental Accounting To Company Performance : Evidence From Hospital Industries In Indonesia

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    Purpose – To examine the relationship of corporate governance, internal control and voluntary disclosures and their impacts to the hospital industries performance in Indonesia. Design/methodology/approach – A conceptual model including dimensions of good corporate governance, internal control, disclosures of environmental accounting and its relationship to performances in hospital industries as the empirical research setting, this study concerns forty four  hospitals in Indonesia. The survey instrument is a questionnaire form which designed to achieve the research objectives. A total of 78 items questionaire (attributes) were identified to be the most relevant. Findings – Government Hospitals , teaching hospitals and general hospitals has above-average in implementing good corporate governance, internal controls and below in voluntary disclosures of Accounting environmental. Critical implications – The result can be used by the hospitals and ministry of health to creatively reengineer and redesign their quality in good corporate governace, internal control and higher in voluntary disclosure of environmental accounting. Originality/value – In this research, the study is described involving a new instrument and a new paradigm in public sector industries to measures its good corporate governance, internal control and voluntary disclosures of environmental accounting and its impact to performances by using four perspectives of balanced scorecard. Keywords: corporate governance, internal control, voluntary disclosure of environmental accounting, company performanc

    Corporate Governance, Personal Scorecard and Environmental Management Accounting to the Value Chain of the Firms: Evidence from Indonesia’s State-Owned Enterprises (SOEs)

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    This study aims to examine the influence of corporate governance, personal scorecard and environmental management accounting and their implications to the value chain of the state-owned enterprises (SOEs) in Indonesia. Data were collected through survey questionnaires and interview with the respondents were 350 managers of 83 state-owned enterprises located in Province of DKI Jakarta, West Java and Banten. Stuctural Equation Modelling (SEM) with Partial Least Square (PLS) was used to analyze and the findings indicate that corporate governance and personal scorecard have no significant influence to the value chain; and the environmental management accounting has a significantly strong influence to the value chain. Keywords: Corporate Governance, Personal Scorecard, Environmental Management Accounting, Value Chain, state-owned enterprises (SOEs

    The Adoption of IFRS – Impact on Profitability Rate and Tax Income: Evidence from Companies Indonesia Listed in Indonesian Stock Exhange

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    The Purpose of this study is  to examine the impact of the adoption of IFRS on profitability rate and tax income for before and after IFRS adoption in Indonesia Listed Company. By using paired samples t-test, using SPSS 20.0. Results form in descriptive statistics analysis and hypotheses testing. Results show that the average ratio of companies’ profitability is increasing after the adoption of IFRS. The profitability results also show that there is no change in the amount of profit before tax after the adoption of IFRS. IFRS is a set of standards in principles-based that needs full reasoning, clear judgement and deep understanding from its user. Lack of understanding and judgement will indicates that managers have bigger flexibility.  Business environment and a fundamentally different situation also determine the form and content of accounting standards. This research is able to give a new paradigm in the adoption of IFRS that needs a comprehensive understanding for its user. Keywords:  IFRS, Profitability Rate, Tax Incom

    Determinant of Corporate Governance, Audit Quality and Financing Decision

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    This paper investigates the effect of both corporate governance and audit quality on the financing decision incurred by Indonesia manufacturing listed companies. By using secondary data; corporate governance measured with the index of CG issued by IICG. and audit quality measured by theusing of  Big 4 public accounting firm in Indonesia . The data was analyzed under multiple linear regression analysis by SPSS v.18. The empirical findings reveal that corporate governance anda audit quality have no significant impact to Financial decision of the firm. Keywords: Corporate governance, Audit quality, Financing decision, Indonesia manufacturing listed companies.

    The Effect of the Implementation of Good Corporate Governance Principles and the Effectiveness of Internal Control System Disclosure of Environmental accounting and Its Implications On the Company Performance (Studies in State-Owned and Private Hospitals

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    This study aims to explain the integration of environmental accounting concepts in establishing good corporate governance in the public sector, especially hospitals to create public sector performance and provide empirical evidence in identifying variables to be considered in achieving good corporate governance and institutional performance. This study is in the realm of environmental accounting by using the public sector media, especially in hospital organizations. This research is an explanation (explanatory research) which intends to explain the causal relationship among the variables through hypothesis testing. The method of analysis used in this study is a regression analysis on the basis that the pattern of relationships among the independent variables in this study has the nature of causality. This analysis is used to determine the influence of the independent variables on the dependent variables. This study is expected to develop Environmental Accounting Theory generated from the analysis of the role of stakeholders in the public sector as a provider of health care services so that the health service to the community can take place accountably. For the government especially the Ministry of Health as the authorities of hospital administrations in Indonesia, this study will be as a source of information to formulate policies in bringing about accountability and improved quality of health care in hospitals, and for hospital management, as a reference to create good corporate governance as a form of accountability to the stakeholders. The results of the hypothesis testing are that the implementation of the principles of good corporate governance affects on the disclosure of environmental accounting, the effectiveness of the internal control system effects on the disclosure of environmental accounting, while the disclosure of environmental accounting does not affect on the company performance. Keywords: The Principles of Good Corporate Governance, The Internal Control Systems, The Disclosure of Environmental Accounting, The Company Performanc

    Analisis laporan arus kas sebagai alat bantu penilaian pencapaian kinerja keuangan perusahaan PT pembangunan jaya ancol Tbk

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    Tujuan Penelitian ini adalah untuk mengetahui langkah langkah penyusunan laporan arus kas dan menghitung analisis rasio laporan arus kas untuk mengukur Penilaian Pencapaian Kinerja Keuangan Perusahaan mendatang, serta mengetahui upaya-upaya yang harus dilakukan untuk meningkatkan arus kas. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif dan metode studi kasus yang bertujuan untuk mendeskripsikan kondisi yang terjadi untuk melihat, mengungkapkan, dan menggambarkan secara tepat hal-hal yang sedang dihadapi serta menarik kesimpulan. Metode analisis data yang digunakan adalah analisis rasio laporan arus kas dan profitabilitas.Hasil penelitian ini menunjukkan bahwa perkembangan arus kas PT Pembangunan Jaya Ancol Tbk pada tahun 2012-2016 mengalami fluktuasi.kinerja keuangan PT Pembangunan Jaya Ancol Tbk berdasarkan laporan arus kas tahun 2012-2016 kurang baik karena PT Pembangunan Jaya Ancol Tbk tidak mampu membayar kewajiban lancar dan total hutangnya melalui arus kas operasi,memiliki kemampuan yang rendah dalam membayar komitmen-komitmennya,serta kurang mampu menyediakan kas untuk memenuhi kewajibannya.Kata kunci : Kinerja Keuangan,Laporan arus kas,Laporan Keuangan Profitabilita

    ANALISIS PENGARUH KAS DAN SIKLUS HIDUP PERUSAHAAN TERHADAP HARGA MARGIN

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    ANALISIS PENGARUH KAS DAN SIKLUS HIDUP PERUSAHAAN TERHADAP HARGA MARGI

    ANALISIS PENGARUH KAS DAN SIKLUS HIDUP PERUSAHAAN TERHADAP HARGA MARGIN

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    ANALISIS PENGARUH KAS DAN SIKLUS HIDUP PERUSAHAAN TERHADAP HARGA MARGI

    Attention Profitability, Leverage, Managerial Ownership and Firm Size Effect on Big Bath Accounting

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    This research examines the impact of big bath accounting on profitability, leverage, managerial ownership, and firm size. The study used thirty-three firms published on Indonesia Stock Exchange from 2016 to 2020 with 165 observational data. The pattern was analyzed using a logistic regression pattern of variable relationships with SPSS Version 26 software. The result indicates that profitability and leverage significantly influence big bath's accounting treatment so that managers will tend to consider doing big bath accounting at an unfavorable level of profitability and leverage. However, managerial ownership and firm size have no significant impact on big bath accounting. Managers will not continue undertaking extensive bath accounting to maintain the firm's impression among the public. Next research could enhance sample firms and the number of observation periods. Subsequent analysis should find a dependent variable that is not binomial or dichotomy better to reflect the recognition of big bath accounting in firms. The research give suggestions for investor to predict indication of big bath accounting in mining firm at Indonesian Stock Exchange. Keywords: Profitability, Leverage, Managerial Ownership DOI: 10.7176/RJFA/14-4-03 Publication date: February 28th 202
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