Journal of Accounting, Management, and Economics Research

The Influence of the Implementation of Government Accounting Standards, Utilization of Regional Financial Accounting Information Systems, The Role of Internal Audit, and Government Internal Control Systems on the Quality of Financial Reports

Imelda Sari — 2023-07-18

Penelitian ini bertujuan untuk menguji pengaruh penerapan Standar Akuntansi Pemerintah, pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah, peran Internal Audit, dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan. Penelitian ini menggunakan sampel Kelurahan pada Kecamatan Cilincing dan terdaftar dalam Sekretariat Kota Administrasi Kota Jakarta Utara. Jenis penelitian ini adalah kuantitatif. Penelitian ini menggunakan data primer yaitu dengan teknik kuesioner. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintah dan pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh terhadap kualitas laporan keuangan. Sedangkan peran internal audit dan sistem pengendalian intern pemerintah tidak berpengaruh terhadap kualitas laporan keuangan. Implikasi penelitian ini agar variabel dalam penelitian ini dapat menjadi bahan pertimbangan bagi para penyusun laporan keuangan dalam meningkatkan kualitas laporan yang dihasilkan serta dapat membantu bagi para penyusun laporan keuangan menerapkan SAP dan SPI yang memadai.

The Influence of the Work Environment on Work Engagement Through Lecturer Intrinsic Motivation

muchtadin — 2023-07-18

This study aims to determine how much the work environment has an impact on work engagement through intrinsic motivation. The research sample was 73 doses. Sampling was carried out in Indonesia through purposive sampling with the criteria of being a lecturer. Data were analyzed using PLS-SEM. The results of the study found that the work environment has a significant positive effect on intrinsic motivation and also work engagement. Intrinsic motivation was found to mediate the influence of the work environment on work involvement. This research can only be generalized to lecturers who participate in completing research tools. Future research can limit the population in certain areas by limiting the study of accredited programs, accredited campuses, functional positions so that the results can be generalized.

The Effect of Company Size, Financial Leverage, Profitability, and Dividend Payout Ratio on Income Smoothing Practices

Sintia Dewi — 2023-07-27

This study aims to test whether company size, financial leverage, profitability, and dividend payout ratio affect earnings smoothing practices in LQ-45 index companies on the Indonesia Stock Exchange in 2018-2020. This research uses quantitative methods. The population in this study is the LQ-45 company index with a sample recruitment technique using purposive sampling. The selected samples were 19 companies through predetermined sample criteria. Hypothesis testing uses logistic regression analysis, and data is processed using E-Views 10 software. The results of this study indicate that company size has a significant positive effect on the practice of the role of profit, financial leverage has a significant and negative effect on the practice of the role of profit, profitability has an effect and is significant positive effect on income smoothing practices, dividend payout ratio has no effect on income smoothing practices in LQ 45 index companies on the Indonesia Stock Exchange in 2018-2020.

The Effect of Corporate Social Responsibility, Free Cash Flow and Leverage on Earnings Management with Managerial Ownership as Moderating

Aisiyah Pangesti — 2023-07-27

This study aims to determine the effect of corporate social responsibility, free cash flow and leverage on earnings management with managerial ownership as a moderator in consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This study uses quantitative research methods, which are measured by using multiple linear regression method with Eviews 12 software. The population in this study are consumer goods industrial companies listed on the Indonesia Stock Exchange from 2018 to 2021. Sampling using purposive sampling method with a total sample of as much as 23 companies with a research period of 4 years so that the total observations in this study were 92 observations. The data collection techn ique uses the documentation method through the IDX official website www.idx.co.id. The results of this study prove that (1) corporate social responsibility, free cash flow has a negative effect on earnings management, (2) leverage has no effect on earnings management, (3) managerial ownership is able to moderate the relationship of corporate social responsibility to earnings management, (4) ownership managerial is not able to moderate the relationship of free cash flow and leverage on earnings management.

Influence Of Company Performance On Stock Return

Vinny Larasati — 2023-07-27

The purpose of this study is to determine the effect of company performance on stock returns in the consumer goods sector for the period (2016-2020) and its review from an Islamic point of view. Company performance as proxied by variables ROA, CR, DER, TATO and PER. The research method used is quantitative research methods and uses secondary data. The sample used as many as 16 companies through purposive sampling method. The analytical method used is panel data regression analysis technique with a significant level of 5%. The results of this study indicate that: (1) Return on Assets (ROA) has a significant effect on stock returns (2) Current Ratio (CR) has no significant effect on stock returns (3) Debt To Equity Ratio (DER) has no significant effect on return stocks (4) Total Assets Turnover (TATO) has a significant effect on stock returns (5) Price Earnings Ratio (PER) has a significant effect on stock returns (6) ROA, CR, DER, TATO and PER simultaneously have a significant effect on stock returns.