Jurnal Akuntansi Bisnis Dan Keuangan

ANALISIS PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE DAN PROFITABILITAS TERHADAP AUDIT DELAY

Juwita Sonya, Yunita Maharani, Hendarti Tri Setyo Mulyani — Tue, 19 Nov 2024 00:00:00 +0700

The purpose of this research is to determine the influence of company size, audit tenure, and profitability on audit delay in property and real estate companies listed on the Indonesia Stock Exchange in the period 2020-2023. This study employs a quantitative descriptive approach using secondary data derived from the financial statements of companies and annual reports accompanied by independent auditor reports issued by the Indonesia Stock Exchange. The sampling technique used is purposive sampling with a total of 10 companies as samples. The analysis method employed is descriptive statistical analysis with hypothesis testing using multiple linear regression processed using SPSS 16.0.The research results show that company size has a partial effect on audit delay, Audit Tenure has a partial effect on audit delay, Profitability has no partial effect on audit delay. Company Size, Audit Tenure, and Profitability simultaneously influence audit delay in property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2023 period.

ANALISIS PENERAPAN METODE FULL COSTING DAN VARIABLE COSTING TERHADAP PERHITUNGAN HARGA POKOK PRODUKSI PADA HOME INDUSTRY KERICU CANTIQA

Netti Novelia, Novika, Fery Panjaitan — Tue, 19 Nov 2024 00:00:00 +0700

The results of the research show that the Kericu Cantiqa home industry still uses a simple method in calculating the cost of production so that there are cost classifications that are not clearly detailed and there are still some costs that have not been included in the calculation of the cost of production with the calculation result per pack being Rp. 15,377.5. The application of the full costing method takes into account all elements of production costs into the production costs with the calculation result per pack being Rp. 15,673.97. The application of the variable costing method only takes into account production costs that behave variable into the production costs with the calculation result per pack being Rp. 15,606.67. There is a difference in the value of the cost of production between the three methods, namely the calculation results applied by the Kericu Cantiqa home industry are lower than those applied by full costing and variable costing.

ANALISIS PENERAPAN WHISTLEBLOWING SYSTEM TERHADAP INTERNAL FRAUD PADA PT BANK CENTRAL ASIA PERIODE TAHUN 2018-2022

Novita Angel, Hendarti Tri Setyo Mulyono, Novika — Tue, 19 Nov 2024 00:00:00 +0700

This undergraduate thesis entitled in Bahasa Indonesia; “Analisis Penerapan Whistleblowing System Terhadap Internal Fraud Pada PT Bank Central Asia Periode Tahun 2018-2022”. This research was conducted from March 01, 2024 - April 30, 2024, has pages 90 without attachments. This study aims to determine the application of the Whistleblowing System against Internal Fraud at PT Bank Central Asia for the 2018-2022 period. The data collection techniques used are observation and documentation. The data analysis technique used is qualitative descriptive. The results showed that the mechanism for implementing the Whistleblowing System at PT Bank Central Asia in terms of the policies taken and various efforts to prevent fraud with the Whistleblowing System, the objectives and benefits of implementing the Whistleblowing System along with the flow of report processing have provided a good indication and in accordance with what is required to be applied. The effectiveness of the implementation of the Whistleblowing System in preventing internal fraud has been effective. This effectiveness can be seen from how the Whistleblowing System makes efforts to emphasize fraud figures along with actions and case resolutions taken to emphasize internal fraud cases.

Keywords : Whistleblowing System, Internal Fraud.

PENGARUH PERPUTARAN TOTAL ASET DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR PRODUK RUMAH TANGGA TIDAK TAHAN LAMA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022

Clarissa Alvionita, Yunita Maharani, Zamhari — Tue, 19 Nov 2024 00:00:00 +0700

This research was conducted from January 2024 to May 2024 and consists of 106 pages without attachments. This type of research is quantitative research. The population in this study were companies in the Non-Durable Household Products Sub-Sector listed on the Indonesia Stock Exchange in 2020-2022. The sampling method in this study was non-probability using purposive sampling method and obtained 5 companies as research samples. The results showed that Total Asset Turnover and Receivables Turnover simultaneously had a positive and significant effect on Profitability. This is because in the f test, it is known that f count> f table. The significance value of F has a value smaller than 0.05. Turnover of Total Assets partially has a positive and significant effect on Profitability. Turnover of Receivables partially has no positive and insignificant effect on Profitability. The result of Adjusted R Square is 0.696 or 69%. This shows that the ability of Total Asset Turnover and Receivables Turnover in explaining Profitability in Non-Durable Household Product Sub-Sector companies listed on the Indonesia Stock Exchange in 2020-2022 is 69%, while the remaining 31% is influenced by other variables outside the model that are not examined in this study.

PENGARUH RASIO SOLVABILITAS DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN RITEL ELEKTRONIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022

Yenny Alnionita, Yunita Maharani, Deara Shinta Lestari — Tue, 19 Nov 2024 00:00:00 +0700

This study aims to analyze the influence solvency and liquidity ratios on the financial performance of electronic retail companies listed on the Indonesia Stock Exchange (IDX) during the period of 2020-2022. The solvency ratio is measured using the Debt to Equity Ratio (DER), while the liquidity ratio is measured using the Current Ratio (CR). The financial performance of the company is measured using Return on Assets (ROA). The research method used is a quantitative method with multiple linear regression analysis techniques. Secondary data was obtained from the annual financial reports of electronic retail companies listed on the Indonesia Stock Exchange. The population of this study includes all electronic retail companies listed on the Indonesia Stock Exchange, with samples selected using the purposive sampling method. The results of the study indicate that, partially, the Debt to Equity Ratio (DER) and Current Ratio (CR) have a positive but not significant influence on Return on Assets (ROA) with significance results below 0.05. Simultaneously, these ratios also do not show a significant influence on the financial performance of the company as measured by Return on Assets (ROA).

ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PENJUALAN DI SPBU 24.332.124 AIR KENANGA

Angelina Vianti, Novika , Hendarti Tri Setyo Mulyani — Tue, 19 Nov 2024 00:00:00 +0700

This research aims to determine the internal control system over sales at SPBU 24.332.124 Air Kenanga. The techniques used in data collection were interviews, documentation, and literature study. The data analysis technique used was descriptive qualitative. The results showed that the internal control system over sales at SPBU 24.332.124 Air Kenanga with the theoretical component internal control system according to the expert based on COSO theory was not fully in accordance. In the Control Activity, there were still duplication of duties for the Security Guard that is concurrently the task of calculating revenue from daily sales and managing sales of 3 kg LPG gas. Moreover, SPBU 24.332.124 Air Kenanga does not backup data on computers in the office. In the Control Environment which includes integrity and ethical values, commitment to competence, audit committee and board of directors, management philosophy and operating style, organizational structure, determination of authority and responsibility, policies and human resources are good and appropriate. Risk Assessment, Information and Communication, and Monitoring are good and appropriate.