Financial and Accounting Indonesian Research

The Influence of Profitability, Liquidity, Solvency and Company Growth on Going Audit Opinion

Dinda Dinda — Sun, 30 Jun 2024 00:00:00 +0000

This study aims to assess empirically the partial effect of Profitability, Liquidity, Solvability, and Growth of the Company on Going Concern Audit Opinion. This research is a type of quantitative research. Withdrawal of research hypotheses using the basis of Agency Theory, supported by previous studies that have variable similarities. Research Samples are 12 Mining Companies listed on the Indonesia Stock Exchange. Research variables include Profitability, Liquidity, Solvability, Company Growth and Going Concern Audit Opinion. The type of data used is secondary data from the collection of financial report documents. Using descriptive statistical techniques and assisted logistic regression SPSS 25.0 for data analysis. In addition, this study uses the feasibility test of the Regression model. The results showed that partially Profitability, Solvability and Company Growth had an effect on Going Concern Audit Opinion. While Leverage partially has a positive effect on Going Concern Audit Opinion. Based on the simultaneous test of KAP Reputation, Profitability, Leverage, Solvability, Leverage and Company Growth have a positive effect on Going Concern Audit Opinion. Determination, Profitability, Solvability and Sub -idiaries Growth is 26.6%. One suggestion that is given is that you need to add another variable that can complement the variable gab. So that it can produce 100% of Going Concern Audit Opinion indicators.

Local Government Financial Performance Reviewed from Financial Ratios and Indexes

Nella Rahanratat — Sun, 30 Jun 2024 00:00:00 +0000

This research aims to analyze the financial performance of the Ambon City regional government in terms of financial ratios in implementing regional autonomy. This research is a descriptive qualitative research type. Using documentation study data collection techniques or by tracing which is done by collecting secondary data, namely regional government financial report data for 2012 - 2015 from related agencies. The data analysis technique used is the descriptive analysis technique to assess financial performance, namely the regional independence ratio, effectiveness ratio, regional financial activity/harmony ratio and regional financial growth ratio, assessing financial capability using the degree of fiscal autonomy ratio and routine capability index. The research results found that the Regional Financial Independence Ratio (RKKD) of Ambon City during the three year observation period from 2013 to 2015 was on a scale of 0% - 25%, which means it was classified as "poor". Regional Financial Activity/Harmony Ratio (RAKD) for Direct Expenditures (BL) and Indirect Expenditures (BTL) in Ambon City, where during the observation period Indirect Expenditures (BTL) had a large portion compared to Direct Expenditures. The amount of indirect expenditure has reached more than 65%, which means that the Ambon City Government spends more on personnel expenditure than on public services. Growth ratio, it is known that of the four elements of the APBD, namely PAD, TPD, Indirect Expenditure and Direct Expenditure, the Ambon City government was only able to maintain good PAD growth during the observation period from 2013 to 2015, the rest of the growth rate still needs to be improved. The DOF ratio of Ambon City during the three year observation period from 2013 to 2015 was "very poor", below 10%, and that means that the Ambon City Government has very poor ability to finance government activities. The Routine Capacity Index (IKR) for the three year observation period from 2013 to 2015 shows that the ability of the Ambon City government to spend routine expenditures with local original income is still "deficient", namely less than 20% or in other words more than 80% of the City's routine expenditures. Ambon is covered by funds from the center.

Accounting For Cash Receipts and Expenditures

Musriani Musriani, Putri Kumail Hatuwe — Sun, 30 Jun 2024 00:00:00 +0000

Penelitian ini bertujuan untuk menganalisis penerapan sistem akuntansi penerimaan dan pengeluaran kas pada UD. Fitra Abadi, Kecamatan Leihitu, Kabupaten Maluku Tengah.Metode penelitian ini adalah deskriptif. Metode pengumpulan data menggunakan observasi, dokumentasi dan wawancara. Analisis data menggunakan analisis deskriptif. Hasil penelitian menemukan bahwa: (1) sistem penerimaan dan pengeluaran kas pada UD. Fitra Abadi dilakukan dengan membuat struktur organisasi yang memisahkan fungsi akuntansi dan funsgi penyimpanan kas; (2) sistem penerimaan dan pengeluaran kas pada UD. Fitra Abadi dilakukan sesuai dengan otoritas dan prosedur yang aman; dan (3) sistem penerimaan dan pengeluaran kas pada UD. Fitra Abadi dilakukan dengan perhitungan yang akurat dan tepat.

Village Fund Management: Accountability, Transparency, Community Participation

Andi Syafri Tanete — Sun, 30 Jun 2024 00:00:00 +0000

This study aims to determine the effect of accountability, transparency and community participation on the management of funds in Kading Village, Tanete Riaja District, Barru District. The data used in this study are primary data in the form of respondents' assessments of accountability, transparency, community participation and management of village funds. Methods of data collection using questionnaires and literature study. Data analysis techniques using multiple linear regression analysis, t test, F test and coefficient of determination test. The results of the study found that accountability, transparency and community participation had a positive and significant effect on the management of funds for Kading Village, Tanete Riaja District, Barru Regency.

Pengaruh Struktur Modal dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening (Studi Pada Perusahaan Infrastruktur Sub Sektor Konstruksi Berat dan Teknik Sipil Terdaftar di BEI Periode 2018-2022

Nila Cahyani, Faridhatun Faidah, Hutomo Rusdianto — Sun, 30 Jun 2024 00:00:00 +0000

This research aims to analyze the influences: (1) capital structure influences the value of the company, (2) corporate growth influences corporate value, (3) capital structures influence profitability, (4) corporate development influences profits, (5) profitability influences company value, (6) profitability is able to mediate the influence of capital structure on the company's value, (7) profitability can mediate
company growth influence on company value. The population of this study is the entire infrastructure company of the heavy construction and civil engineering sub-sector listed on the Indonesian Stock
Exchange for the period 2018-2022. The samples were selected using the purposive sampling method of 18 companies. Data analysis used in this study is internal model and hypothesis testing with the help
of software SmartPLS (Partial Least Squares) version 3.2.9. PLS (Partial Least Square). The results of the research showed that the capital structure had a negative and non-significant impact on the
company's value, the growth of the company had a positive and insignificant effect on the value of the enterprise, the structure of the capital had an negative and significant impact on profitability, the
development of a enterprise had an positive and significant effect on profitability, the profitability had an adverse and significant influence on the corporate value, profitability was able to mediate the
influence of capital structures on the business' value, and profitability were capable of mediating the impact of the growth and value of an enterprise.