RELEVAN : Jurnal Riset Akuntansi

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PENGUNGKAPAN TANGGUNG JAWAB SOSIAL, DAN KEBIJAKAN PENDANAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2

Fitri Ardian Ningsih — 2023-11-27

The company value is the market value that generates prosperity for shareholders if the company’s share price rises. This study aims to analyze the effect of managerial ownership, institutional ownership, disclosure of social responsibility, and funding policies on firm value. The research object used is non-cyclical consumer sector companies listed on Indonesia Stock Exchange (IDX) for the 2017-2021 period. In this study using a purposive sampling technique sampling method. There are 86 samples of this research data. The technique used is panel data regression using the Eviews 10 analysis tool. The managerial ownership and funding policies have an effect on firm value while institutional ownership and disclosure of social responsibility have no effect on firm value.

PENGARUH PERTUMBUHAN PERUSAHAAN, KESEMPATAN BERINVESTASI, DAN KONTRAK UTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEKTOR CONSUMER GOODS

Adhiasa Pramudya — 2023-11-27

The failure to implement accounting conservatism in financial reporting might give rise to various fraudulent acts that possess the capacity to inflict substantial harm upon the firm. The primary aim of this research is to investigate the factors that may impact the adoption of accounting conservatism in a corporation's annual financial reporting. This study investigates the variables of company growth, investment opportunity, and debt covenant. The study's sample consists of manufacturing businesses that operate within the consumer goods industry sector and are publicly listed on the Indonesia Stock Exchange (IDX). The study employed a purposive selection technique to choose a sample of 15 manufacturing companies operating in the consumer products industry, specifically within the food and beverage subsector. These companies were selected from the list of companies listed on the Indonesia Stock Exchange over the time span of 2018-2021. The data processing in this study was helped by employing SPSS version 27.0 software. The results of this study suggest a significant influence of company growth and investment opportunity on the adoption of accounting conservatism. On the contrary, debt covenant do not have a significant impact on the degree of accounting conservatism.

DETERMINANTS OF THE USE OF ACCOUNTING INFORMATION IN MSMEs IN THE JATIWARINGIN AREA

Sari Mujiani — 2023-11-28

The purpose of establishing a business is for the long term if it is supported in an inclusive manner, achieving the goals of the parties involved in the business activities. This is where the role of the accounting system is needed in a business, the role of accounting includes as a tool for calculating and interpreting financial activities. This study aims to analyze the influence of accounting knowledge, entrepreneurial spirit and educational background on the use of accounting information in business decision making. This research is carried out on the community of MSME actors in the RW 05 Pangkalan Jati V area. This study used a sample of 114 respondents using the simple random sampling method, with a measurement scale using a likert scale. Thedata analysis used is a partial regression analysis processed with the SmartPLS version 3.0 program. The results showed that accounting knowledge, entrepreneurial spirit and educational background had a significant positive effect on business decision making. It states that, in fact, accounting knowledge is very important in decision making when entrepreneurship, because an entrepreneur must be able to record company financial transactions and separate between capital for the company and personal money. And someone who has a high entrepreneurial spirit tends to always try to develop their business, make new innovations and will use accounting information to see how the business is developing. Likewise, with the background of education, if you have a higher education, the better it will be in business decision making.

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Indeks Saham Sri Kehati yang Tercatat di Bursa Efek Indonesia Tahun 2017-2021)

Egilia Siarsyah Herditami — 2023-11-29

This study aims to determine the effect of disclosure of sustainability reports, leverage, and growth opportunities on company profitability (ROA). The sample used is a company with the Indonesian Biodiversity Sustainable and Responsible Investment (SRI) stock index (KEHATI) for the 2017-2021 research period. The sample selection technique uses a purposive sampling method so that 9 samples of companies are obtained and the type of data used is secondary data taken from the Indonesia Stock Exchange. The analytical method uses multiple linear regression using the Eviews-12 program. The results of the study show that environmental performance, economic performance, social performance in sustainability reports, and growth opportunities have no effect on profitability (ROA proxy). Meanwhile, leverage has a significant negative effect on profitability (ROA proxy). And the results of the determinant value (R²) in this study amounted to 57.98%, meaning that sustainability reports, leverage, and growth opportunities contributed 57.98% to profitability (ROA proxy) and the remaining 42.08% was explained by other variables not used in this study.

PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN KINERJA PERUSAHAAN PADA PERUSAHAAN ICT DI JAKARTA

Tasya Andriani — 2023-11-30

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh system pengendalian manajemen yang mencakup pengendalian hasil, pengendalian tindakan, pengendalian personel dan pengendalian budaya terhadap kinerja perusahaan. Teknik pengumpulan data pada penelitian ini dilakukan dengan observasi, dokumentasi, dan penyebaran kuesioner yang dilakukan pada dua perusahaan yang bergerak di bidang ICT (Information Communication & Technology) di Jakarta, yaitu PT Indonesia Comnets Plus dan PT Intikom Berlian Mustika dengan total responden sebanyak 100 responden. Penelitian ini menggunakan metode analisis deskriptif dan analisis verifikatif untuk menguji hipotesis dan model struktural dengan program SmartPLS versi 3.3.3. Hasil penelitian menunjukkan bahwa pengendalian hasil tidak memiliki pengaruh terhadap kinerja perusahaan, sedangkan pengendalian tindakan, pengendalian personel, serta pengendalian budaya berpengaruh positif terhadap kinerja perusahaan ICT di Jakarta.