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Menampilkan 1–9 dari 9 artikel
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Nadaredo, Salsa Haliza
; Kinasih, Hayu Wikan
; Pratiwi, Ririh Dian
; Prajanto, Agung
; Fuad, Khoirul
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 1
(2025)
This study aims to determine how profitability, liquidity, capital structure, dividend policy, and company size affect company value as determined by the price-to-book value (PBV) ratio. Sampling with purposive sampling technique is used together with quantitative methods to collect data. By using 58 company data in the energy industry listed between 2021 and 2023 on the Indonesia Stock Exchange. The analysis tool used is multiple linear regression through the SPSS program. The findings in this...
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Peran Kepemilikan Institusional Sebagai Pemoderasi Pada Determinan Fraudulent Financial Statement: Analisis Fraud Diamond Model
Nabila Jasmine, Adinda
; Prajanto, Agung
; Dapit Pamungkas, Imang
; Minarso, Bambang
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This study employs a fraud diamond model analysis that consists of four factors: pressure, opportunity, rationalization, and capability to examine and analyze those effects on fraudulent financial statements, with institutional ownership as a moderating variable. Purposive sampling was used to choose the study`s sample, which consists of state-owned enterprises (BUMN) that meet the requirements. Regression analysis was employed as an analytical method using a quantitative approach, and this stud...
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Pengaruh Diamond Theory Terhadap Fraudulent Financial Statements Dengan Komisaris Independen Sebagai Variabel Pemoderasi
Oktavianasari, Ira
; Prajanto, Agung
; Dapit Pamungkas, Imang
; Wikan Kinasih, Hayu
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This research uses a fraud diamond model analysis which consists of four factors, namely pressure, opportunity, rationalization, and cability, aiming to test and analyze the influence of pressure, opportunity, rationalization, cability on Fraudulent Financial Statements with the Independent Commissioner as a moderating variable. The sample for this research was selected using purposive sampling, namely BUMN companies for the 2019-2022 period that met the criteria. Using a quantitative analysis a...
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PENGARUH STRUKTUR ASET DAN LIKUIDITAS TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di BEI Periode 2019-2021)
Cahyadewi, Dina Anggun
; Prajanto, Agung
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
This study aims to obtain empirical evidence regarding the effect of asset structure and liquidity on capital structure mediated by profitability. This study has a population of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Purposive sampling is used to determine the sample and 118 samples were obtained. The data source used is secondary data, and the data obtained is then processed using the SPSS (Statistical Product and Service Solution) a...
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ANALISIS KINERJA KEUANGAN UNTUK MENILAI KESEHATAN BPR SEBELUM DAN SELAMA PANDEMI COVID-19 (STUDI EMPIRIS PADA BPR PERSERODA PATI)
Erisliana, Sherly
; Prajanto, Agung
Jurnal Akuntansi, Keuangan dan Auditing
Vol 3
, No 2
(2022)
This study was conducted to determine whether there were differences in the financial performance of Rural Bank (BPR) Perseroda Pati before and during the Covid-19 pandemic using CAMELS measurements. The population in this study is Rural Bank (BPR) Perseroda Pati which includes BPR Bank Daerah Pati and BPR BKK Pati in 2019-2021. The sampling method used is a saturated sample, so the sample from this study is following the population. This study uses secondary data in the form of quarterly financ...
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IMPLEMENTASI PSAK 71 PADA BANK PEMBANGUNAN DAERAH JAWA TENGAH
Prajanto, Agung
Jurnal Akuntansi, Keuangan dan Auditing
Vol 3
, No 1
(2022)
ABSTRACTThis study aims to determine the impact of adjustments to the application of PSAK 71 on the financial statements of banking companies. Qualitative method with content analysis approach and literature study is the method used in this research. This study uses secondary data in the form of monthly, annual and audited financial reports of Bank Jateng for 2019-2021. The results of this study conclude that Bank Jateng has carried out several adjustments to financial instruments in accordance...
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IMPLIKASI KONDISI KEUANGAN DAN KEBERLANGSUNGAN USAHA PADA MASA PANDEMI COVID-19 (Studi Kasus Perusahaan Retail Tahun 2020)
Kurniawan, Rudi
; Prajanto, Agung
Jurnal Akuntansi, Keuangan dan Auditing
Vol 2
, No 2
(2022)
ABSTRACTCovid-19 is a global pandemic throughout the world that began to spread in early 2020. Indonesia became a Southeast Asian country that ranked the highest for positive cases of Covid-19 in 2020. The existence of this pandemic has an impact on the global economy both macro and micro. All business sectors have been affected by this pandemic, including the retail business sector. This study aims to analyze the impact of the Covid-19 pandemic on the financial condition and business sustainabi...
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IMPLEMENTASI PSAK 73 ATAS SEWA TERHADAP KINERJA KEUANGAN PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Prajanto, Agung
Jurnal Akuntansi, Keuangan dan Auditing
Vol 1
, No 2
(2020)
ABSTRACTPSAK 73 merupakan standar akuntansi sewa terbaru yang diadopsi dari IFRS 16. PSAK 73 berlaku efektif tahun 2020. Klasifikasi sewa pembiayaan merupakan jenis sewa yang diperbolehkan dalam PSAK 73 dimana pengakuan, pengukuran, penyajian dan pengungkapan aset hak guna menjadi lebih detail pada laporan posisi keuangan. Penelitian ini bertujuan untuk menganalisis dampak penerapan PSAK 73 atas sewa terhadap kinerja keuangan yang dilihat dengan rasio keuangan. Penelitian ini menggunakan sampel...
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PROJECT BASED LEARNING SEBAGAI MODEL PEMBELAJARAN RISK BASED AUDIT DENGAN MEDIA APLIKASI AUDIT TOOL LINKED ARCHIVE SYSTEM (ATLAS)
Prajanto, Agung
Jurnal Akuntansi, Keuangan dan Auditing
Vol 1
, No 1
(2020)
The development of auditing methodology has changed along with the advancement of technology and changes in the industry. Auditing standards move from a control based approach to a risk based one. This makes technical auditing more prioritizing the risk that exist in particular entity. This change certainly makes changes in audit methods and learning at tertiary institutions. Lecturer are required to follow the risk based-audit cycle flow established by international standards on auditing. Lect...
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