Jack: Journal of Accounting Knowledge

Pengaruh Faktor Keuangan, Non Keuangan dan Makro Ekonomi terhadap Underpricing Saham pada Perusahaan yang Melakukan Initial Public Offering (IPO) di BEI Periode 2020 - 2022

Harmawan Harmawan — 2024-01-29

Purpose – The purpose of this study was to find out whether variables from financial, non-financial and macroeconomic factors had an effect on the underpricing of shares of IPO companies.

Method – This research method uses quantitative methods using purposive sampling techniques. the objects studied are financial statements, annual reports and prospectuses of companies conducting an IPO on the Indonesia Stock Exchange in 2020-2022.

Result – Based on the results of the study, there are several variables from financial, non-financial and macroeconomic factors that affect the underpricing of shares of companies conducting an IPO on the Indonesia Stock Exchange. Only 2 of the 4 financial factor variables affect stock underpricing in this study, namely Return on Asset (ROA) and Firm Size, while the Debt Equity Ratio (DER) and Proceeds have no effect on stock underpricing. Non-financial factors have 4 variables, but only 2 variables affect stock underpricing, namely Auditor's Reputation and Underwriter's Reputation, while 2 variables from other financial factors, namely Interest Rates and Firm Age, have no effect on stock underpricing in this study. The two variables of economic factors have an influence on stock underpricing, namely inflation and exchange rates. But over all in this study, the variables of these three factors, namely financial, non-financial and macroeconomic factors, have an influence on the underpricing of shares of companies conducting IPO.

Implication – Over all in this study it is 68.1%, the variables of these three factors namely financial, non-financial and macroeconomic factors have an influence on the underpricing of shares of companies conducting an IPO on the Indonesian stock exchange.

Originality – This research raises 3 factors at once in research to see the effect of the variables in these three factors on the underpricing of shares of IPO companies on the Indonesian stock exchange in 2020 - 2022. This research is not the first but it is very rarely done with 3 factors and there are several variables in it.

Pengaruh Ukuran Perusahaan, Profitabilitas, Pertumbuhan Aset, Pertumbuhan Penjualan Dan Debt to Equity Ratio Terhadap Nilai Perusahaan

Nur Syafiah Syarah — 2024-01-29

Purpose – The purpose of this study is to find out whether there is an influence from company size, profitability, asset growth, sales growth and debt to equity ratio on firm value in manufacturing companies in the food and beverage sub-sector in 2018-2021.

Method – This research method uses a quantitative method with an associative approach. The population of this research is the food and beverage sub-sector manufacturing companies listed on the IDX for 2018-2021 and the sample from the study is 27 companies.

Result – The results of this study indicate that partially company size has no effect on firm value, profitability has an influence on firm value, asset growth has no effect on firm value, sales growth has no effect on firm value and debt to equity ratio has an influence on firm value. . But simultaneously Company Size, Profitability, Asset Growth, Sales Growth and Debt To Equity Ratio have a joint effect on firm value.

Implication – Based on the results of research conducted regarding the effect of company size, profitability, asset growth, sales growth and debt to equity ratio on firm value in manufacturing companies in the food and beverage sector listed on the IDX in 2018 - 2021 it can be concluded that from the five variables used only two variables that influence firm value are profitability and debt to equity ratio.

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Reputasi KAP terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

Qorry Amalia Lena — 2024-01-29

Purpose – The study aims to determine the factors that can affect the company. The model in this study consisted of four independent variables, namely company size, profitability, solvency, and KAP reputation. The sampling technique which is used to get the sample is purposive sampling. The sample in this study is 116 samples company of manufacturing sector which listed on the Indoneian Stock Exchange for 3 years from 2020-2022.

Method - In this research used secondary data with finansial statements that have been published. This study uses a quantitative approach, descriptive and verification methods. While data analysis is which is use analysis multiple linear regressions.

Result - The result of this study indicate that company size and profitability have significant effect on audit delay. Meanwhile, solvency and KAP reputation have no effect on audit delay.

Pengaruh Struktur Aset, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Kebijakan Utang pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021

Sidratul Hamidah — 2024-01-29

Purpose - The purpose of this study examines the effect of asset structure, company growth and company size on debt policy.

Method – The sampling technique used was purposive sampling a total sample of 24 companies that met the sample criteria. The data method used in this research is quantitative research using the classical assumption test, multiple linear regression and hypothesis testing on the SPSS version 25 program.

Result – Based on the results of this research, it shows that partially Asset Structure has an effect on Debt Policy, Company Growth has no effect on Debt Policy and Company Size has no effect on Debt Policy.

Implication – Investors can consider investing by looking at asset structure, Company Growth and company size on debt policy.

Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Intern, dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Kapuas Hulu

Heni Arsi Juniar — 2024-01-29

Purpose – The purpose of this study was to determine the effect of accounting information systems, internal control systems, and human resource capabilities on the quality of regional financial reports. All participants in this study work within the local government of Kapuas Hulu Regency.

Method – A total of 50 respondents consisting of the finance sector, the human resources sector and the information system sector in the Kapuas Hulu Regency regional work unit (SKPD) were sampled in this study. The sample in this study was taken based on the Purposive Sampling method. The data used in this research is primary data. The number of questionnaires used in this study was 150 questionnaires. The test method used in this research is multiple regression analysis method.

Result – The results of this study are: (1) SIA has a positive effect on the quality of regional financial reports, (2) SPI has a positive effect on the quality of regional financial reports (3) HR competence has a positive effect on the quality of regional financial reports.

Implication – The purpose of this study was to determine the effect of accounting information systems, internal control systems, and human resource capabilities on the quality of regional financial reports. All participants in this study work within the local government of Kapuas Hulu Regency. A total of 50 respondents consisting of the finance sector, the human resources sector and the information system sector in the Kapuas Hulu Regency regional work unit (SKPD) were sampled in this study. The sample in this study was taken based on the Purposive Sampling method. The data used in this research is primary data. The number of questionnaires used in this study was 150 questionnaires. The test method used in this research is the multiple regression analysis method. The results of this study are: (1) SIA has a positive effect on the quality of regional financial reports, (2) SPI has a positive effect on the quality of regional financial reports (3) HR competence has a positive effect on the quality of regional financial reports.

Analisis Sistem Akuntansi Kredit pada Anggota Koperasi Simpan Pinjam di CU Sumber Kasih TP Pahauman Kabupaten Landak

Verantisia Putri — 2024-01-29

Purpose – this study is to find out about the credit accounting system at the Sumber Kasih TP Pahauman Savings and Loans Cooperative.

Method – Using a qualitative descriptive approach. A case study on the Sumber Kasih TP Pahauman Savings and Loans Cooperative uses data for 2022.

Result – Shows that the Sumber Kasih CU savings and loan cooperative in the credit system used there are several mechanisms for granting credit including credit application forms, receipts, proof of cash receipts, proof of cash disbursements and proof of credit loans.

Implication – Explains the process of becoming a member of the Sumber Kasih TP Pahauman saving and loan cooperative.

Optimalisasi Pemanfaatan Barang Milik Daerah untuk Meningkatkan Pendapatan Asli Daerah Provinsi Kalimantan Barat Tahun 2019-2021

Juita Simatupang — 2024-01-29

Purpose – The purpose of this research is to know the optimization of the utilization of Regional Property in the Province of West Kalimantan, the contribution of the utilization of Regional Property to an increase in Regional Original Revenue (PAD) of West Kalimantan Province, to find out what constraints are faced by the Government of West Kalimantan Province in optimizing the use of Regional Property in the West Kalimantan region, and efforts made by the Government of West Kalimantan to overcome the obstacles that occur in optimizing the utilization of Regional Property.

Method – This study used qualitative research methods. The sources of data used are primary data and secondary data obtained from the West Kalimantan Province Regional Finance and Assets Agency and several journals, regulations and several other complementary documents concerning optimizing the utilization of regional property to increase West Kalimantan Province's Own Revenue.

Result – The results of this study indicate that the contribution of rental income from land assets owned by the Government of West Kalimantan Province to increasing Local Own Revenue is still small in terms of the percentage of land asset rental income to Regional Original Revenue, but when viewed only from income from utilization of Regional Property in the form of rent of land assets then the value is already high and increases significantly every year, because for now only the use of the form of rent contributes to Local Own Revenue and most of the land assets are still used by the government for government administration activities and no one is in a state of unemployment. The government needs to further optimize the utilization of land assets so that it contributes more to increasing Regional Original Income.

Implication – Menjelaskan mengenai simpulan penelitian yang penting bagi kebijakan, praktik, atau teori secara ringkas.

Orisinalitas – This research is the first study that used Land Assets of West Kalimantan Province in 2021 as the research subjects.

Analisis Pelaksanaan Pengamanan Aset Tetap Daerah pada Badan Keuangan Daerah Kota Pontianak

Muhammad Iman Mulya — 2024-01-29

Purpose – This study aims to determine how the implementation of regional fixed asset security, the obstacles faced, and the efforts made by the Pontianak City Regional Finance Agency to overcome obstacles in securing regional fixed assets

This research uses a qualitative approach. The data used are primary data and secondary data. Data collection techniques used in this study are interviews and study of documents or literature.

The results of this study show that the implementation of security of fixed assets in Pontianak City is in accordance with applicable regulations, but there are still several obstacles so that the overall implementation of security of fixed assets in Pontianak City has not been optimal. The obstacles encountered include vagueness and discrepancy in regional asset recording, incomplete or missing asset documents, asset conditions that have limited electrical power, asset conditions there are trenches around it, slow completion of asset ownership documents by the authorities, especially asset certificates in the form of land, there are assets controlled / claimed by other parties, and lack of human resources. Efforts made by the Pontianak City BKD in overcoming the obstacles faced include reviewing or re-inventory of assets, completing asset documents, collaborating with other institutions related to assets, streamlining and streamlining human resources`

The Regional Finance Agency of Pontianak City is expected to increase supervision in implementing regional fixed asset security. Supervision carried out can be in the form of supervision of physical assets and asset administration. Thus, the Pontianak City Regional Finance Agency will not experience losses arising from assets damaged, lost, or controlled by other parties.

The difference with previous research lies in the location of the study which certainly has problems and environments that are not identical to other conditions that have been studied and the object of research where this study also discusses other fixed assets such as buildings and vehicles.

Pengaruh Belanja Modal dan Wealth (Kemakmuran) terhadap Kemandirian Keuangan Daerah Kabupaten/Kota Provinsi Kalimantan Barat

Nurizka Alya Audina — 2024-01-29

Purpose – This research was conducted with the aim of: 1) Determine the effect of capital expenditure on regional financial independence of the Regency/City of West Kalimantan Province, 2) Determine the effect of wealth (prosperity) on regional financial independence of the Regency/City of West Kalimantan Province, and 3) Determine the effect of capital expenditure and wealth (prosperity) on regional financial independence of the Regency/City of West Kalimantan Province.

Method – The population in this study is all Regency/city governments in West Kalimantan Province, totaling 2 cities and 12 regencies. The sampling technique uses total sampling. Methods of data collection using the method of documentation and literature study. The data analysis used is panel data regression analysis.

Result – The results of the study reveal that T test for the capital expenditure variable, the prob value is obtained. 0.4562> α (0.05). This means that the large or small capital expenditure issued by the government does not affect regional financial independence. T test for the Wealth variable (prosperity), the prob value is obtained. 0.0000 <α (0.05). This means that the better prosperity in the area, the higher the regional financial independence. F test for the Capital Expenditure Variable and Wealth (Prosperity), the prob value is obtained. 0.000000 <α (0.05). This means that the increase in capital expenditure is in conjunction with an increase in wealth (prosperity) will affect the level of regional financial independence.

Implication – The implication of the study reveal that capital expenditure has no effect on Regency/City Regional Financial Independence in West Kalimantan Province, wealth/prosperity has an effect on Regency/City Regional Financial Independence in West Kalimantan Province, and capital expenditure & wealth/prosperity has an effect on Regency/City Regional Financial Independence in West Kalimantan Province.

Originality – This study uses different variables and subjects from previous studies.

Pengaruh Realisasi Pendapatan dan Realisasi Investasi terhadap Pertumbuhan Ekonomi melalui Realisasi Belanja sebagai Variabel Intervening pada Kabupaten/Kota di Provinsi Kalimantan Barat

Rafifah Ramadhania — 2024-01-29

Purpose – This study aims to determine the effect of revenue realization and investment realization on economic growth through expenditure realization in Regencies/Cities in West Kalimantan Province.

Method – The type of data used is panel data. In this study, the path analysis test was used which was processed with a statistical tool, namely SPSS 26 software.

Result – The results of this study indicate that revenue realization and investment realization have a positive effect on expenditure realization. Furthermore, revenue realization and realized expenditure had no effect on economic growth. However, investment realization has a positive effect on economic growth. The expenditure realization as an intervening variable cannot increase economic growth.

Implication – It is hoped that the government can manage revenues and expenditures properly and effectively in order to increase economic growth in a sustainable manner which in turn can prosper the community. The government must also allocate public funds for productive projects and prioritize the needs of urgent communities so that economic growth can be maintained stably in the following years.

Originality – This research is the first study that used expenditure realization as variable intervening.