Several Factors Influence the Selection of the Companies Accounting Methods

This study aims to find out the several factors influence the selection of The Companies accounting methods. The results showed: (1) Total assets of the companies, DER and bonus managers simultaneously had a significant influence on the selection of Accounting Methods This was supported by Nagel R Square of 0.602 or it could be interpreted that the model could give an influence to change variations of the selection of accounting methods by 60,20%. (2) The debt of the companies which is represented by debt to equity ratio has a significant influence on the selection of Accounting Methods. It means that the greater the company's debt, the greater the tendency of the company to select the accounting methods (3) The companies that have a bonus managers have significant influence on the selection of the Accounting Method, this is supported by the Wald test value is 59,356> 2 or p-value 0,00 <alpha 0,05. This means that the greater the bonus manager of the company, the greater the tendency of the company to select accounting methods. Keywords: Asset, debt to equity ratio, and accounting methods. DOI: 10.7176/RJFA/10-16-14 Publication date: August 31st 201

The Influence of Cash Flow, Leverage, and Market to Book Ratio on the Level of Dividend Payment; Study at Consumer Goods Companies Listed in Indonesia Stock Exchange (IDX) 2015-2017

The purpose of this study is to obtain the empirical evidence about the influence of cash flow, leverage, and market to book ratio to the level of dividend payments. The population used in this study is the consumer goods  companies listed in Indonesia Stock Exchange from 2015 to 2017. The results show that Cash Flow, leverage, and market to book ratio simultaneously influence the level of dividend payment of the consumer goods companies listed in the IDX and while the market to book ratio is partially influence the level of dividend payments to the consumer goods companies listed in the IDX. There fore the bigger of the market to book ratio the bigger the dividend must be payed by the companies of the consumer goods listed in IDX. Keywords: cash flow, leverage, market to book ratio, dividends DOI: 10.7176/RJFA/10-2-0

The Impact of Pandemic Covid-19 on Bank Financial Performance (Study at Province Development Bank in Sumatera)

This research aims to analyze the impact of pandemic covid-19 on bank financial performance and the differences between bank performance before and after pandemic covid-19 at Province Development Bank in Sumatera based on financial criteria: namely the ratio of NPL  ( Net Performance Loan Ratio), ROA ( Return on Asset ), ROE ( Return On Equity ), LDR ( Loan Deposit Ratio ) and CAR ( Capital Adequacy Ratio ). This research uses quantitative method by using a comparative approach. Population and samples of this research are all   the Province Development Bank in Sumatera ( 8 Banks). Descriptive statistic, Paired Sample Test, and  Wilcoxon test were used to analyze these data. The result of this research show that; (1) there were significant differences financial performance on Province Development Bank in  Sumatera  before and after the pandemic Covid-19 based on NPL and CAR performance criteria. (2) there were no difference in bank financial performance before and after the pandemic Covid-19 based on ROA, ROE and LDR performance criteria. Keywords: Financial Performance, Net Performance Loan, Return On Assets, Return On Equity, Loan to Deposit Ratio, and Capital Adequacy Ratio. DOI: 10.7176/RJFA/12-22-12 Publication date: November 30th 202

ANALISIS KINERJA KEUANGAN DAERAH KABUPATEN/KOTA DI PROVINSI JAMBI TAHUN 2015-2019

Penelitian ini bertujuan untuk menganalisis kinerja keuangan daerah kabupaten/kota di Provinsi Jambi untuk tahun 2015-2019. Variabel  yang  digunakan  yaitu  ditinjau dari rasio Pemetaan kinerja PAD, Indeks kemampuan keuangan daerah (IKK), Tingkat kemandirian daerah, Tingkat ketergantungan daerah dan Pemetaan kemampuan keuangan daerah. Metode pengumpulan data dalam penelitian ini menggunakan dokumen catatan  dan  laporan  keuangan  Kabupaten/Kota di Provinsi Jambi. Hasil analisis menunjukan bahwa pemetaan kinerja PAD yang dikategorikan ideal adalah Kabupaten Bungo dan Kabupaten Batanghari. Rata-rata IKK di Kabupaten/Kota di Provinsi Jambi dikategorikan sebagai kemampuan tinggi. Tingkat kemandirian daerah untuk semua Kabupaten/Kota di Provinsi Jambi dikategorikan sebagai tingkat kemandirian rendah. Tingkat ketergantungan daerah masih tinggi untuk semua Kabupaten/Kota di Provinsi Jambi. Pemetaan kemampuan keuangan daerah menunjukkan bahwa daerah dengan tingkat kemandirian tinggi dengan tingkat ketergantungan rendah adalah Kabupaten Bungo dan Kota Jambi

Determinant Factors Affecting the Accounting Method Choices and Reported Profits of Big Industrial Companies in Indonesia

This study aims to find out the determinant factors affecting the choice of accounting methods and the reported profit of big industrial companies in Indonesia. The results showed: (1) Total assets of big industrial companies, DER and bonus managers simultaneously had a significant influence on the choice of Accounting Methods which increase profit of the companies. This was supported by Nagel R Square of 0.558 or it could be interpreted that the model could give an effect to change variations of the choice of accounting methods by 58.80%. (2) The debt of big industrial companies which is represented by debt to equity ratio has a significant effect on the choice of Accounting Methods. It means that the greater the company's debt, the greater the tendency of the company to select the accounting methods that increase reporting of company’s profit. (3) Big industrial companies that have a bonus managers have significant effect on the choice of the Accounting Method because the Wald test value is 59,356> 2 or p-value 0,00 <alpha 0,05. This means that the greater the bonus manager of the company, the greater the tendency of the company to select accounting methods that increase reported profit. (4) Sales volume, Debt to Equity Ratio, and Bonus  managers simultaneously have significant effect on the reporting of company’s profit of big industrial companies in Indonesia. This was stated by Fa which was greater than Ftable or 377.82 > 1.96 at (a = 0.05; k-1; Nk) or P value 0,000 <0.05 and supported by Adjusted R Square of 0.641 or 64.10% or it can be interpreted that this model can influence the change variations of reported profit of companies 64.10%. (5) Companies with a greater sales volume have a significant effect on reporting of company’s profit. This was indicated by ta > t-table at (a= 0.05; N-k) or 33,642> 1.96 (a= 0.05; N-k) or with a significance level of P value 0,000 <0.05. This means that the greater the company's sales volume, the greater the company's profit will be. Key words: Asset, Debt to equity ratio, Accounting methods, and Profit DOI: 10.7176/RJFA/10-20-09 Publication date:October 31st 201

Determinant Factors of Bank Financial Reporting Quality; Study at Regional Development Banks in Sumatra

This study examined the simultaneous influence of performance credibility, go-public companies, company director with adequate auditing experience, age of CEO, material weakness disclosure, changes in public accountant, connection between CEO with the government, and Good Corporate Governance on the quality of financial reporting of Regional Development Banks in Sumatera. This study also analyzed the partial influences of Independent  variables on the quality of financial statements of Regional Development Banks in Sumatera, and determined the variable with the strongest influence on the quality of financial statements of regional banks in Sumatera. Secondary data were analyzed using logistic regression tests. Sample in this study is all of  Regional Development Banks in Sumatera. The hypotheses of this study consist of three types of tests; Simultaneous Significance Test (F test), Individual Parameter Significance Test (T-test), and Coefficient Determination Test (R2). The results of the data analysis showed that : the first,  performance credibility, go-public companies, company director with adequate auditing experience, age of CEO, changes in public accountant, connection between CEO with the government,  ,material weakness disclosures, and Good Corporate Governance simultaneously affected the quality of financial statements reporting at regional banks in Sumatera. Secondly, material weakness disclosures and Good Corporate Governance had partial influence on the quality of the financial reporting, Meanwhile, performance credibility, go-public companies, directors with auditing experience, age of CEO,  changes in public accountant, and the connection between CEO with the government had  not partial  influence on the quality of the financial reporting. Third, All variable was found   influence significance (65%) on the quality of financial reporting of regional banks in Sumatera. Keywords: Good corporate governance, public accountant and quality of financial statements DOI: 10.7176/RJFA/11-17-19 Publication date:October 31st 202

PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN LAPORAN KEUANGAN PADA KABUPATEN DAN KOTA DI PROVINSI JAMBI PERIODE 2014 – 2018

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang pengaruh fraud diamond (tekanan, kesempatan, rasionalisasi, dan kapabilitas) terhadap kecurangan laporan keuangan di sektor publik. Populasi yang digunakan dalam penelitian ini adalah pemerintah kabupaten dan kota di  Provinsi Jambi. Total sampel adalah 55 Pemerintah Kabupaten dan Kota yang diperoleh melalui metode convenience sampling. Penelitian ini menggunakan data sekunder yang diambil dari Laporan Audit Badan Pemeriksa Keuangan 2014-2018. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan bantuan SPSS 22. Hasil penelitian menemukan bahwa secara simultan variabel  berpengaruh terhadap kecurangan laporan keuangan dengan tingkat koefisien determinasi sebesar 22,8%. Secara parsial, variabel tekanan tidak berpengaruh terhadap keucran laporan keuagan, variabel kesempatan berpengaruh terhadap kecurangan laporan keuangan, variabel rasionalisasi berpengaruh terhadap kecurangan laporan keuangan dan variabel kapabilitas tidak berpengaruh terhadap kecurangan laporan keuangan

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh ukuran perusahaan, profitabilitas, leverage dan kepemilikan institusional terhadap pengungkapan corporate social responsibility pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Penelitian ini menggunakan sumber data sekunder,dengan teknik pemelihan sampel mengugunakan metode purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini terdiri dari 29 perusahaan sehigga total sampel 145 data. Berdasarkan hasil pengujian disimpulkan bahwa ukuran perusahaan dan kepemilikan institusional berpengaruh terhadap pengungkapan corporate social responsibility sedangkan profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan corporate social responsibility

PENGARUH FIRM SIZE, LEVERAGE, SALES GROWTH, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2015-2019)

Penelitian ini bertujuan untuk menguji pengaruh Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan dan Profitabilitas terhadap Kesulitan Keuangan. Sampel yang digunakan dalam penelitian ini adalah perusahaan Properti dan Real Estate yang terdaftar di BEI periode 2015-2019. Pengambilan sampel menggunakan purposive sampling dan diperoleh sebanyak 31 perusahaan dalam penelitian ini, sebanyak 155 data. Pengujian hipotesis dilakukan dengan analisis regresi logistik menggunakan software SPSS 26.0. Hasil penelitian menunjukkan bahwa Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan dan Profitabilitas secara simultan berpengaruh terhadap Financial Distress. Leverage dan profitabilitas secara parsial mempengaruhi financial distress. Sedangkan Firm Size dan Sales Growth secara parsial tidak berpengaruh terhadap financial distress

Reaksi Pasar Modal Sebelum dan Sesudah Peristiwa Pengumuman Pertama Kasus Positif Coronavirus Disease (Covid-19) di Indonesia

Penelitian ini bertujuan untuk mengetahui reaksi pasar modal sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode studi peristiwa (event study) dengan mengambil peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia yang dipublikasikan oleh presiden Indonesia pada tanggal 2 Maret 2020. Penelitian ini dilaksanakan untuk mengetahui kandungan informasi dan melihat reaksi dari peristiwa dengan melihat perbedaan abnormal return, trading volume activity, dan market capitalization. Jenis data yang digunakan adalah data sekunder. Periode pengamatan dilakukan selama 24 bulan sebelum dan 24 bulan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia. Hasil penelitian menunjukkan bahwa: (1) Tidak terdapat perbedaan yang signifikan terhadap abnormal return sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia. (2) Terdapat perbedaan yang signifikan terhadap trading volume activity sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia. (3) Tidak terdapat perbedaan yang signifikan terhadap market capitalization sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia