Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam

PENGARUH PERSONAL CAPABILITY, KECANGGIHAN DAN PEMANFAATAN TEKNOLOGI TERHADAP EFEKTIFITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN PELAYARAN KEPULAUAN RIAU

2023-07-26T03:11:56+00:00

Penggunaan SIA dapat meningkatkan kualitas informasi, mengurangi biaya informasi, meningkatkan ketepatan dalam pengambilan keputusan, dan meningkatkan pembagian pengetahuan (knowledge sharing). Output dari sistem informasi akuntansi adalah informasi-informasi yang akan berguna dalam mengukur kinerja keuangan dan menghasilkan laporan keuangan perusahaan yang akurat. Dalam penyusunan laporan keuangan tidak jarang terdapat kesalahankesalahan dalam pencatatan. Pemanfaatan teknologi informasi dalam hal ini penggunaan komputer dapat membantu proses pengumpulan informasi lebih cepat dan tepat. Tujuan penelitian ini untuk menganalisis dan mengetahui pengaruh personal capability, kecanggihan dan pemanfaatan teknologi secara simultan dan parsial terhadap efektifitas sistem informasi akuntansi pada perusahaan pelayaran Kepulauan Riau. Metode penelitian menggunakan mtode kuantitatif deskriptif. Hasil penelitian diperoleh personal capability berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi pada perusahaan pelayaran Kepulauan Riau. Hasil penelitian diperoleh kecanggihan teknologi berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi pada perusahaan pelayaran Kepulauan Riau. Hasil penelitian diperoleh pemanfaatan teknologi berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi pada perusahaan pelayaran Kepulauan Riau.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE (2017-2021)

2023-07-26T03:27:10+00:00

This study aims to examine and analyze the effect of Corporate Social Responsibility, Intellectual Capital and Profitability on firm value in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2017-2022. This research includes quantitative research. The data used in this study are in the form of annual financial reports of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was the purposive sampling method. The population is 72 companies. Samples that meet the criteria are 19 companies. The analytical technique used in this study is multiple linear regression analysis with the help of the SPSS program. Results of data analysis using SPSS 25, it shows that Corporate Social Responsibility partially has an insignificant negative effect on Firm Value with a significance value of 0.787, Intellectual Capital partially has a significant negative effect on Firm Value with a significance value of 0.000, and Profitability partially has a significant positive effect. to Company Value with a significance value of 0.000. Simultaneously the variables of Corporate Social Responsibility, Intellectual Capital, and Profitability have a significant effect on Firm Value with a significance value of 0.000.

PENGARUH PERTUMBUHAN PENJUALAN, STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR KIMIA YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2017-2021

2023-07-26T03:23:15+00:00

This study aims to examine and analyze the influence of sales growth, capital structure, and financial performance on stock prices in chemical companies listed on the Indonesia Stock Exchange in 2017-2021. This research includes quantitative research. The data used in this study are in the form of annual financial statements of Chemical Sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was the purposive sampling method. The population was 69 companies. Samples that meet the criteria are 12 companies. The analytical technique used in this study is multiple linear regression analysis with the help of the SPSS program. Based on the results of the analysis and using SPSS 25, it shows that Sales Growth partially has an insignificant negative effect on Stock Prices with a significance value of 0.518, Capital Structure partially has a significant negative effect on Stock Prices with a value of 0.046, and Financial Performance partially has a significant positive effect on The share price with a significant value is 0.007. Simultaneously, the variables of sales growth, capital structure, and financial performance have a significant effect on stock prices with a significant value of 0.016.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY(CSR), KONSERVATISME AKUNTANSI, DAN INCOME SMOOTHING TERHADAP EARNING RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2017-2021

2023-07-26T03:17:13+00:00

This study aims to test and analyze the Effect of Corporate Social Responsibility, Accounting Conservatism and Income Smoothing on the Earning Response Coefficient in Food And Baverage Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (2017-2021). These research techniques include quantitative research. The data used in this study is in the form of annual financial statements of Food And Baverage companies listed on the Indonesia Stock Exchange 2017-2021. The sampling technique uses the Purposive Sampling method. Its population is 72 enterprises. The sample that meets the criteria is 15 Companies. The analysis technique used in this study is multiple linear regression analysis with the help of the SPSS program.Based on the results of data analysis using SPSS 22, it shows that Corporate Social Responsibility is partially significantly positive to the Earning Response Coefficient with a significance value of 0.000, Accounting Conservatism partially has an insignificant negative effect on the Earning Response Coefficient of 0.651 and Income Smoothing partially has an insignificant negative effect on the Earning Response Coefficient with a significance value of 0, 278. Simultaneously the variables Corporate Social Responsibility, Accounting Conservatism And Income Smoothing had a significant effect on the Earning Response Coefficient with a significance value of 0.001.

PENGARUH INFLASI, LEVERAGE DAN SALES GROWTH TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021

2023-07-26T03:32:20+00:00

This study aims to determine and analyze the effect of Inflation, Leverage and Sales Growth on Stock Return (Empirical Study of Food and Beverage Companies listed on the Indonesia Stock Exchange for the Period 2017-2021). This research is a quantitative research with the type of explanatory research. The secondary data sources used are inflation rates, leverage, sales growth, and stock returns from Food and Beverage companies listed on the IDX during 2017-2021. With a population of 72 Food and Beverage companies. The data analysis method used is descriptive statistics, classical assumption test, and multiple linear regression analysis. Analysis of research data that has been obtained using the application program Statistical Package for the Social Sciences (SPSS) version 25. The results show the value of multiple linear regression Y = -0.004 + 0.335 X1 + 0.748 X2 - 0.001 X3 + e, partially inflation has a positive effect significant to Stock Return, with t count of 2.471 and a significance value of 0.015. Leverage has a positive and significant effect on stock returns with a t count of 4.920 and a significance value of 0.000. Sales Growth has an insignificant negative effect on Stock Return, with a t count of -0.343 and a significance value of 0.733. Meanwhile, Inflation, Leverage and Sales Growth simultaneously have a significant effect on Stock Return, with the F test value of simultaneous significance of 0.000. The coefficient of determination of Inflation, Leverage, Sales Growth affects Stock Return of 0.468 or 46.8% and the remaining 53.2% is explained by other factors not examined in this study.