Jurnal Akuntansi

PENGARUH TEKOLOGI INFORMASI, SISTEM INFORMASI AKUNTANSI MANAJEMEN, DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KOPERASI

Sahala Purba — 2024-10-31

The purpose of this study was to find out whether Information Technology, Management Accounting Systems and Internal Controls affect company performance at KSU Parnados Cooperatives and CU Nurani, Rokan Hulu Regency, Riau. The type of research used is descriptive quantitative. The population in this study were all Management and Employees at KSU Parnados Cooperative and CU Hati Nurani, Rokan Hulu Riau Regency with a sample of 52 people which included Management and Employees. The type of data used in this research is quantitative data and the data source used is primary data. Data collection techniques using a questionnaire. The data analysis technique used in this research is descriptive statistics. To test the quality of this primary data, researchers conducted validity and reliability tests, classical assumption tests, multiple linear regression tests and hypothesis testing using the SPSS 26 application. The results of this study indicate that individually Information Technology, Management Accounting Information Systems and Control have an effect on Company Performance .

ENVIRONMENTAL MANAGEMENT STRATEGY USING EMA WITH MFCA IN CEMENT PRODUCTION ACTIVITIES

Firdha Rahmiyanti — 2024-10-31

This study aims to look at the implementation of Environmental Management Accounting (EMA) with Material Flow Cost Accounting (MFCA) related to environmental costs incurred and how to use raw materials and energy in the production process as a form of environmental management strategy. The research method used is a qualitative method with a case study approach. The results of this study show that by applying EMA with MFCA, information is obtained that of all raw material costs 92% is positive output, and 8% is negative output. In the production process, 89% of energy costs become positive output, and 11% become negative output. In contrast, the company suffered a material loss of IDR 75,648,480,000 or 8%. Knowing the costs of these losses, it is hoped that the company can improve the production process to reduce production cost losses and make continuous improvements in processing their waste to minimize the negative impact on the environment.

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, INVENTORY INTENSITY, AND COMPANY SIZE ON TAX AGGRESSIVENESS

Tahany Nur Fadhilah — 2024-10-31

This research aims to empirically test the influence of CSR, Leverage, Inventory Intensity and Company Size on Tax Aggressiveness. The secondary data used is in the form of financial and sustainability reports of manufacturing companies listed on the IDX in 2019-2021. Samples were taken using a purposive sampling method with multiple linear regression analysis. The population of this study namely 217 companies with a sample of 78 companies studied for 3 years so the total sample is 234. The results of this study reveal that tax aggressiveness on CSR has a negative influence, Leverage has a positive impact, Inventory Intensity has a positive influence, and company size hasn’t impact on this.

REAKSI PASAR MODAL TERHADAP PENGUMUMAN KEBIJAKAN PSBB (EVENT STUDY PADA PERUSAHAAN PAKAIAN DAN BARANG MEWAH)

Devi Pramita Sari — 2024-10-31

The aim of this research is to examine the information content contained in government announcements regarding the implementation of Large-Scale Social Restrictions. The research methodology used is quantitative using secondary data in the form of daily closing prices, daily IHSG index, share trading volume and number of shares outstanding from clothing and luxury goods sector companies listed on the Indonesia Stock Exchange in 2020. The observation period was carried out for 30 days before and 30 days after the announcement. Hypothesis testing was carried out using a paired sample t-test with the Kolmogorov-Smirnov normality test. The research results show that there is no significant difference in the average actual return, average abnormal return and average trading volume activity variables between before and after the announcement of the implementation of the Large-Scale Social Restrictions policy. Based on these results, it shows that the market did not react to the announcement of the implementation of the Large-Scale Social Restrictions policy because market players tended not to capture the information.

PERAN SUSTAINABILITY PADA GREEN BONDS, SERTA DAMPAKNYA TERHADAP KINERJA PERUSAHAAN

Christiana Fara Dharmastuti — 2024-10-31

Sustainability issues and practices have become an important and exciting trend worldwide. When running a business, companies are required not only to take into account economic factors but also to pay attention to sustainability practices. (Elkington, 2013) introduced sustainability through the 3P concept: profit, people, and planet. In the financial sector, one way to support sustainability is through funding through green bonds, namely green bonds. This research aims to analyze company sustainability practices in terms of the 3 Ps and their impact on the decision to issue green bonds and company value. The study was conducted on companies in ASIA with subjects of 78 companies from 10 countries. The results of the research show that people influence green bond decisions and company performance. In contrast, profit and planet do not significantly affect green bonds or company value.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CURRENT RATIO, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

Lusy — 2024-10-31

This study aims to identify and analyze the effect of corporate social responsibility, current ratio, and profitability on the value of manufacturing companies in the consumer goods industry sector which are listed on the Indonesian stock exchange in 2019-2020. The research method used is a quantitative method. Quantitative research methods can be interpreted as a method on the population. This research is usually used to examine certain populations or samples, collecting data using research instruments. The population or subjects in this study are companies in the consumer goods industry sector with a total population of 60 companies listed on the Indonesia Stock Exchange.

The sampling technique used is saturated sampling. The variables tested are corporate social responsibility (X1), current ratio (X2), and profitability (X3) as independent variables and Tobin's Q (Y) as the dependent variable. The data will be analyzed through descriptive statistical analysis, model feasibility test, classical assumption test, multiple linear regression analysis, and the coefficient of determination. While testing the hypothesis used is the t test statistical method with IBM SPSS 26 Software.

The results showed that the results of the due diligence model of corporate social responsibility, current ratio, and profitability variables affected Tobin's Q with a value of 0.000 or less than 0.05. The results of the t-test, for corporate social responsibility variables affect Tobin's Q with a significance value of 0.000 < 0.05. The current ratio variable has an effect on Tobin's Q with a value of 0.011 < 0.05. The profitability variable has an effect on Tobin's Q with a value of 0.045 < 0.05. The results of the coefficient of determination give results for corporate social responsibility, current ratio, and profitability which have an effect of 0.35 on Tobin's Q, thus indicating that 39% are influenced by corporate social responsibility, current ratio, and profitability, while the remaining 61% is explained by independent variables. others were not included in this study.