Counting: Journal of Accounting

Pengaruh Green Accounting, Intellectual Capital, Terhadap Kinerja Perusahaan Manufaktur Yang Terdaftar Di BEI

Fitrotul Mu’Affah, Fetri Setyo Liyundira, Sochib — Sun, 27 Oct 2024 00:00:00 +0000

This research delves into the intricate interplay between
intellectual capital and green accounting, elucidating their impact
on business performance. The study adopts a quantitative
approach, meticulously utilizing secondary data. Employing a
purposive sampling technique, a sample of 31 industrial companies
listed on the Indonesia Stock Exchange between 2020 and 2022
was carefully selected. To unravel the underlying relationships,
multiple linear regression was applied to the meticulously gathered
data.

Pengaruh NPM, ROE dan TATO terhadap Earning per Share pada Perusahaan Makanan dan Minuman yang terdaftar di BEI

Diya Mona Elisa, Sochib, Moh. Hudi Setyobakti — Tue, 29 Oct 2024 00:00:00 +0000

An excellent way for investors to gauge a company's performance is via its financial reports. Financial ratio analysis is a tool used for analyzing financial reporting. The financial characteristics of a company reveal its profitability and liquidity. Use financial metrics like net profit margin, return on equity, and total asset
turnover to find out whether food and beverage companies listed on the Indonesia Stock Exchange have had a rise or fall in earnings per share. For 2019–2021, all food and drink businesses listed on the Indonesia Stock Exchange, this research aims to examine the link between EPS and the following financial variables: ROI, total asset turnover, and profit margin. Quantitative research methodologies employed. The information used is derived from secondary sources, namely the Indonesian Stock Exchange's internal databases. As a whole, 89 businesses made up the sample for this analysis. It is a purposive sampling
technique. The sample size was 105 individuals, drawn from 35 different firms. This study's findings suggest that EPS is unaffected by net profit margin. Earnings per share are influenced by return on equity. Earnings per share are unaffected by total asset turnover.

Pengaruh Intangible Asset, Investment Opportunity Set, Kinerja Keuangan dan Kebijakan Dividen terhadap Nilai Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2020-2022

Siti Roikha Magvina Adelia, Ainun Jariah2, Noviansyah Rizal — Tue, 29 Oct 2024 00:00:00 +0000

Financing actions supported by intellectual property can ultimately be accessed by companies of various sizes and at different stages of the life cycle. The intellectual property rights organization launched an Action plan aimed at moving intangible asset financing (the use of intellectual property and other intangible assets as a source of funding). Efforts to determine and analyze the influence of intangible assets, investment opportunity set, financial performance and dividend policy on the value of manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange (BEI) for the period 2020-2022, this type of research includes the category of quantitative research with relationships associative. The type of data used is secondary data. The population is manufacturing companies in the basic industrial and chemical sectors, totaling 83 companies and based on purposive sampling or non-random sampling techniques, totaling 45 companies using multiple linear regression data analysis techniques. This research concludes that the partial test results show that: 1) Intangible assets have an effect on company value. 2) Investment opportunity set influences company value. 3) Financial performance influences company value. 4) Dividend policy has no effect on company value.

Pengaruh Volatilitas Penjualan, Tingkat Hutang, Arus Kas Operasi, dan Book Tax Differences terhadap Persistensi Laba pada Perusahaan Consumer Goods Industry yang Terdaftar di BEI

Rista Nofi Yanti, Khoirul Ifa, Sochib — Tue, 29 Oct 2024 00:00:00 +0000

This research was carried out with the aim of revealing the impact of Sales Volatility, Debt Levels, Operating Cash Flow, and Book Tax Differences on Profit Persistence in Consumer Goods Industry Companies Listed on the IDX in 2020-2022. Profit persistence refers to a company's ability to earn profits over a long period of time, this event can be repeated and continuous. This profit is an indicator of potential future income. The data in this study were analyzed using multiple linear regression with SPSS with quantitative data. The findings of this research partially prove this, the variable sales volatility and debt levels have a significant effect in a negative direction on profit persistence. Variable Operating cash flow has no effect on Iaba's persistence. The variable Book tax differences has a significant effect in a positive direction on profit persistence in consumer goods industry companies listed on the IDX in 2020-2022.

Pengaruh Struktur Modal, Pembiayaan Murabahah, Mudharabah, dan Musyarakah terhadap Profitabilitas Bank Umum Syariah Indonesia

Eka Agustina, Ratna Wijayanti Daniar Paramita, M. Wimbo Wiyono — Tue, 29 Oct 2024 00:00:00 +0000

The aim of this research is to examine the impact of capital structure, financing through murabahah, mudharabah and musyarakah, on the profitability of Indonesian Sharia Commercial Banks in 2020-2022. This study used 39 observations with a purposive sampling system, this situation indicates that special criteria were used to take samples. Data were analyzed using descriptive statistics and classical assumption testing. In this research, the hypothesis was tested using multiple linear regression analysis. SPSS version 25 was used to manage data. The results of this research show that partially capital structure, mudharabah and musyarakah influence profitability, while non-musyarakah murabahah financing influences profitability and capital structure, murabahah, mudharabah and musyarakah financing influence profitability simultaneously

Pengaruh Laba Bersih Dan Arus Kas Oprasi terhadap Dividen Kas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022

Stefany Evlyne Dame T, Noviansyah Rizal, Marita Qoriatunnadyah — Sat, 07 Dec 2024 00:00:00 +0000

This research aims to validate and investigate the impact or influence of net income and operating cash flow on cash dividends of manufacturing companies operating in Indonesia and listed on the Indonesia Stock Exchange during the study period from 2020 to 2022. Out of a total of 239 companies that initially met the criteria, only 45 companies were selected as research samples based on specific criteria. The analytical method applied in this study includes multiple regression analysis techniques, used to evaluate the simultaneous relationship between several independent variables (net income and operating cash flow) and the dependent variable (cash dividends). The results of the analysis indicate that

net income does not have a significant influence on cash dividends of the companies. On the other hand, operating cash flow has been shown to significantly affect cash dividends, indicating that companies tend to use operating cash flow as the primary basis for determining dividend payments to shareholders. The implications of this research can assist financial managers and investors in understanding the factors influencing dividend policies of manufacturing companies in Indonesia.

Pengaruh Ukuran Perusahaan dan Kinerja Lingkungan terhadap Financial Performance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2020-2022)

Tegar Muhammad Rohful, Fetri Setyo Liyundira, Marita Qoriatunnadyah — Sat, 07 Dec 2024 00:00:00 +0000

This research is conducted to determine the effect of two metrics, namely company size and environmental performance on financial performance. The research subjects include every mining company listed on the Indonesia Stock Exchange between 2020 and 2022. The purposive sampling method was used to sample 39 mining companies in 2020-2022. Multiple linear regression analysis is the analysis method applied. The type of data used is secondary data in the form of annual reports. This study has concluded that company size and environmental performance have an influence on financial performance. This study only examines the effect of company size, environmental performance and financial performance. Other variables that can affect financial performance are not studied and are expected to be studied by other researchers.

Pengaruh Dana Pihak Ketiga, Capital Adequacy Ratio an Financing to Deposit Ratio terhadap Profitabilitas Bank Umum Syariah Indonesia Tahun 2018 – 2022

Tasya Febiyanti, Khoirul Ifa, Deni Juliasari — Sat, 07 Dec 2024 00:00:00 +0000

Syariah banks are banks that operate by upholding the principles of Islamic religious law as stipulated in the fatwa issued by the Indonesian Ulema Council (MUI). Syariah Bank is a financial institution that applies modern banking principles using methods. Syariah banking has developed very quickly in Indonesia. In a very short time, it has shown significant progress and managed to survive in the national economic system. Syariah banking is developing because there are differences between conventional and syariah banks in terms of products and investments. The aim of this research is to determine the influence of third party funds, Capital Adequacy Ratio, and Financing To Deposit Ratio on the profitability of Islamic commercial banks in 2018-2022. The population is made up of ten Syariah Commercial Banks that registered with the Financial Services Authority between 2018 and 2022. Ten Syariah Commercial Banks or fifty financial reports were used as the samples in accordance with the purposive sampling technique. Data analysis using multiple linear regression is used, taking into account conventional assumption tests and hypothesis testing using the SPSS (Statistical Package for the Social Sciences) program. The study's conclusions generally suggest that, from 2018 to 2022, Third Party Funds, the Capital Adequacy Ratio, and the Financing to Deposit Ratio will not have an adverse impact on BUS's profitability.

Pengaruh Struktur Kepemilikan Perusahaan, Tingkat Keuntungan dan Risiko Perusahaan terhadap Intellectual Capital (Studi pada Perusahaan Perbankan yang Terdaftar di BEI pada Tahun 2020 – 2022

Susi Susanti, Fetri Setyo Liyundira, Yusuf Wibisono — Sat, 07 Dec 2024 00:00:00 +0000

Intellectual capital is an intangible asset in the form of information resources and knowledge that serves to increase the ability to compete and can improve company performance. The purpose of this study was to see the effect of managerial ownership structure, institutional ownership structure, profit level, and company risk on intellectual capital. By using nonproblability sampling technique with purposive sampling type, the sample consists of 31 companies, while the population consists of 46 banking companies listed on the IDX. The secondary data in this research is the 2020-2022 financial statements available on the IDX, then analyzed using multiple Intellectual capital is an intangible asset in the form of information resources and knowledge that serves to increase the ability to compete and can improve company performance. The purpose of this study was to see the effect of managerial ownership structure, institutional ownership structure, profit level, and company risk on intellectual capital. By using nonproblability sampling technique with purposive sampling type, the sample consists of 31 companies, while the population consists of 46 banking companies listed on the IDX. The secondary data in this research is the 2020-2022 financial statements available on the IDX, then analyzed using multiple.

Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Periode 2020-2023

Sulinda Agustin, Moh. Hudi Setyobakti, Fetri Setyo Liyundira — Sat, 07 Dec 2024 00:00:00 +0000

The aim of this research is to determine and analyze the influence of profitability and leverage on company value in the 2020-2023 period. The data used in this research is secondary data in the form of financial reports of food and beverage sub-sector companies in 2020-2023 via the website www.idx.co.id. Apart from that, the purposive sampling method was used to find company value in food and beverage sub-sector companies between 2020 and 2023 so that the number of samples collected was 136 samples, multiplied by 4 years of observation time. According to the findings, profitability and leverage influence company value. The better the environmental performance, the higher the performance of a company's profit condition and followed by the increase in sales growth, the greater the value of a company.