Financial Reporting Research Articles

Pengaruh Rasio Profitabilitas dan Leverage terhadap Harga Saham pada perusahaan BUMN Periode 2019-2023

This research was designed as exploratory quantitative research which aims to determine the effect of profitability and leverage ratios on stock prices. The data used comes from the financial reports of state-owned companies listed on the Indonesian Stock Exchange during the 2019-2023 period, with a sample size of 30 observations. Data analysis used multiple linear regression analysis techniques with the help of SPSS software. The research results show that simultaneously and partially there is a significant and positive influence between profitability and leverage ratios on share prices in state-owned companies on the Indonesia Stock Exchange for the 2019-2023 period.

ACCELERATING MARKET DYNAMICS: THE IMPACT OF GST ON STOCK PRICES AND PROFITABILITY OF LEADING AUTOMOBILE COMPANIES

In India, GST introduced in July 2017 was a major event for the Economy. It subsequently impacted all the business sectors and companies operating within the economy. In such cases, it is important to gauge the impact of this new taxation system to analyze the outcome. This research explores the effect of GST on the net profits and stock prices of Maruti Suzuki, Tata Motors, Mahindra & Mahindra, Honda, Ashok Leyland, Bajaj Auto, TVS Motors, Toyota, Hero Motor Corp, and Ford Motors. For this purpose, pre-GST and post-GST analysis was conducted through a paired t-test using SPSS for 2 variables i.e., net profits and stock prices. I have gathered data from the NSE and financial reports of the companies for a comparable period of 7 years before and 7 years after the GST implementation It was found that there is no significant effect on the net profits of the selected companies. The trends in stock prices of companies, except TVS Motors seemed to be unaffected due to the introduction of GST.

Risk and Opportunity of Diageo: PESTEL and SWOT Analysis

This research talks about Diageo, the world-famous wine factory, and analyses the risks and opportunities through PESTEL Analysis and SWOT Analysis. The market capitalization, the timing and results of new projects, and the number of brands and revenue are collected from Yahoo finance and the company’s 2024 annual financial report. According to these analysis methods, this research believes that Diageo still possesses a strong power to keep going toward long-term prosperity as the world economy improves, even though there are some legal disputations. Diageo’s huge number of brands and complete production chain can help Diageo avoid risks to a large extent or stop the risk from expanding further. These capabilities result from Diageo’s long-term accumulation and strong management capabilities. This research provides an investment recommendation to investors interested in Diageo and provides a useful method to evaluate the business’s performance and the risks and opportunities it faces.

Economic Value Added (EVA) sebagai Alternatif untuk Menilai Kinerja Keuangan Perusahaan PT. Indofood Sukses Makmur Tbk Periode 2019-2023

The aim of this research is to evaluate the financial performance of PT. Indofood Sukses Makmur Tbk uses the concept of economic value added (EVA). The type of descriptive research and quantitative approach used in this research and PT's annual financial reports. Indofood Sukses Makmur Tbk as a secondary data source. The results of this research found that PT. Indofood Sukses Makmur Tbk during the observation period had quite strong financial performance, this is indicated by the EVA value > 0; meaning PT. Indofood Sukses Makmur Tbk is able to generate added economic value during the 2019-2023 period.

Analisis Penerapan PSAK 73 atas Sewa Aset Produktif Terhadap Laporan Keuangan pada PT. ABC

This study aims to determine (1) the application of PSAK 73 to financial reports, (2) the determination of rental expenses in financial statements. This type of research is qualitative research. The subject of this research is PT. ABC in Palembang City. This research uses descriptive analysis method. The data collection technique is by means of interviews, observation and documentation at PT. A B C. The results of this study indicate that overall the application of PT ABC's accounting treatment seen from the recognition, measurement, presentation and disclosure is in accordance with PSAK 73. All lease contracts already use fair value for their measurement while productive assets use finance leases which are earned as long as productive assets can be measured in real terms. reliable. Determination of rental expense in the financial statements carried out by PT ABC with the Statement of Financial Accounting Standards PSAK 73 which includes recognition, disclosure and measurement is in accordance with PSAK 73. In recording productive asset transactions according to PT ABC and PSAK 73 the financial statements presented are very relevant and reliable.

Analysis of Selling Price Determination in Maju Sejahtera Cooperative Beef Cattle Farming Business: Implementation of Accretion Accounting

Aims: This study aims to analyze the accounting for biological assets and the determination of selling prices in the Maju Sejahtera Livestock Production Cooperative (KPT) based on PSAK 69. Study Design: This study uses a qualitative descriptive method to describe how the accounting treatment of biological assets and the determination of the selling price in the Maju Sejahtera Livestock Production Cooperative (KPT) is based on PSAK 69. Place and Duration of Study: Determination of the research location was carried out purposively, namely at the Maju Sejahtera Livestock Production Cooperative, Tanjung Sari District, South Lampung Regency. This research was carried out from February to July 2024. Methodology: The data collection method in this study used semi-structured interviews and literature studies. Respondents were determined using purposive sampling. These criteria are that respondents must be involved in preparing financial reports and determining the selling price of cattle. Based on these criteria, the respondents of this research are the treasurer and marketing department who are members of KPT Maju Sejahtera, totaling 3 people. Meanwhile, secondary data was obtained through the documentation method, namely from the financial report data of KPT Maju Sejahtera. Results: KPT Maju Sejahtera at the end of each period did not require re-measurement of biological assets using fair value. KPT Maju Sejahtera has not grouped biological assets into productive and non-productive groups and has not reconciled changes in biological assets either narratively or quantitatively in presentation in the financial statements. In addition, KPT Maju Sejahtera discloses increases or decreases in the value of biological assets in the inventory account in the Balance Sheet, which should be disclosed in the Income Statement. Conclusion: The accounting treatment of KPT Maju Sejahtera's biological assets is in the form of recognition of biological assets, measurement of biological assets, presentation of biological assets, and mapping of biological assets are not in accordance with PSAK 69. In addition, the selling price set by KPT Maju Sejahtera is based on market prices, not based on costs incurred.

Pengaruh Artificial Intelligence dalam Pembuatan Laporan Keuangan

The presence of Artificial Intelligence (AI) has a significant impact on the preparation of financial reports, especially in terms of efficiency and accuracy. This article aims to examine the influence of AI on the process of preparing financial reports that were previously carried out conventionally and the challenges faced by companies in adopting it. This study uses a literature study method to identify trends and findings related to the use of AI in accounting. The results show that AI is able to improve operational efficiency, data analysis, and security, although there are challenges in its implementation, such as human resource adaptation and data security.

State civil apparatus performance model: The role of transformational leadership, work autonomy, and work involvement

The performance of local government employees plays an important role in carrying out government functions and providing quality public services. This study aims to analyze the relationship between Transformational Leadership and Job Performance, focusing on the mediating role of Work Engagement and moderating Job Autonomy in the context of employees of the Sumenep Regency Government. Although the Sumenep Regency Government achieved an Unqualified Opinion (WTP) on the financial report, challenges in the form of ethical violations and low productivity remain. The research method used a questionnaire to collect data from 81 employees with the Slovin sampling technique, ensuring the representativeness of the results. The results of the analysis showed that Job Autonomy had a significant effect on Job Performance (O = 0.555; T = 5.551; p = 0.000), while Transformational Leadership did not contribute directly to Job Performance (O = 0.038; T = 0.468; p = 0.320). This study is expected to provide new insights into the mechanisms that affect employee performance in the public sector and suggest the application of the transformational leadership model as a strategy to increase employee work engagement and performance, as well as increase accountability and transparency in the management of public resources.

An Exploratory Study on the Effect of Macroeconomic Indicators on the Stock Market Performance among 6-ASEAN Countries

The stock market's performance has been impacted by the global economy's recovery from the COVID-19 pandemic. This study investigates the impact of various factors on stock market performance, with a focus on the global economic recovery from the COVID-19 pandemic. The stock market has experienced positive growth, driven by low interest rates, ample liquidity, and sustained investor optimism, despite concerns over rising inflation and interest rates. This research aims to analyze stock market performance across six ASEAN countries, using a range of data sources, including historical stock prices, financial reports, and macroeconomic indicators. The findings reveal that the real exchange rate exerts the most significant influence on stock market performance. The insights from this study provide valuable information for investors, policymakers, and government bodies, aiding in strategic decision-making and investment planning in these markets.

Analysis of School Financial Management in the Context of Tax Accounting: A Case Study at SMP Negeri 3 Hilisalawa'ahe

Schools as educational units manage their finances independently and are bound by tax obligations. Therefore, knowledge of tax accounting is very important in planning and implementing school activities and budgets. School principals, treasurers and BOS teams must understand tax regulations related to school revenues and expenditures; such as income tax (PPh), value-added tax (VAT) and local tax. With the above premise, the author is interested in conducting research on School Financial Management in the Context of Tax Accounting: Case Study at SMP Negeri 3 Hilisalawa'ahe. The purpose of this study is to describe financial management at SMP Negeri 3 Hilisalawa'ahe, analyze the suitability of its management for tax accounting provisions, identify the obstacles faced by the financial management team of SMP Negeri 3 Hilisalawa'ahe and formulate solutions to overcome these obstacles. This research uses a qualitative approach, which is a research procedure that produces descriptive data in the form of speech or writing and observable behavior of the person (subject) itself. The data collection methods used are observation, interviews, and document review with the object of research is the financial management of SMP Negeri 3 Hilisalawa'ahe. Based on the results of the study, it was found that the Financial Management and Reporting of SMP Negeri 3 Hilisalawa'ahe is in accordance with the general provisions and procedures of taxation and there are no obstacles faced in the financial management of SMP Negeri 3 Hilisalawa'ahe because the management team is in accordance with the professional field and understands tax regulations. Translated with DeepL.com (free version).

CARBON ACCOUNTING INFORMATION DISCLOSURE AND INVESTORS’ ATTITUDES TOWARDS INVESTING IN NIGERIAN ECONOMY

Users of financial reports of companies have shifted their interest from only profitability to efforts of enterprises in addressing environmental problems, global climate change, carbon reduction, and their vision for green development. Business stakeholders particularly investors are more interested in investing their funds in enterprises that demonstrate commitment to de-carbonization and reduction of harmful effects of their operation on society and reporting. Reporting/disclosure is an issue in Nigeria where Carbon Accounting Information Disclosure (CAID) is voluntary. The voluntary disclosure has generated doubts about whether it has impacted on investors' attitudes to commit their funds to enterprises in the Nigerian economy. The aim of this study there is to examine the impact of CAID on the attitudes of investors to invest in enterprises in Nigeria. Data for the study were collected primarily through a questionnaire administered to a sample of investors in corporate enterprises in Nigeria. Analysis of the data was done through Partial Least Square Structural Equation Modeling (PLS-SEM). Results indicated that the disclosure has a positive and significant impact on investors' attitudes toward investing in enterprises in the Nigerian economy. The study recommended that the government should by legislation make CAID compulsory in Nigeria, especially for those enterprises whose activities have a direct impact on the environment and society.

Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, dan Perencanaan Pajak Terhadap Manajemen Laba

This research aims to determine empirically the influence of current tax burden, deferred tax burden and tax planning on earnings management in automotive companies listed on the Indonesia Stock Exchange (BEI). during the 2018-2022 period. The research method used is a quantitative research method. The data used is secondary data, namely financial reports listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample was selected using the purposive sampling method. Based on predetermined criteria, there were 6 automotive companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The analysis techniques used in this research are descriptive statistical analysis, panel data regression model testing, classical assumption testing, panel data linear regression testing, and hypothesis testing. The results of this research show that current tax burden and tax planning have an effect on earnings management, while deferred tax burden has no effect on earnings management. Then research simultaneously current tax burden, deferred tax burden, and tax planning influence on earnings management.

Training on Preparing Financial Reports and Filling Out Annual SPT at Toko Serasi

This community service activity aims to improve partners' understanding of preparing financial reports based on the Akuntansiku application and reporting Annual Tax Returns online. The implementation process includes observation, socialization, training, and evaluation methods, with the delivery of materials on basic accounting concepts, Akuntansiku application features, preparing financial reports, and filling out Annual Tax Returns online. The results of the activity show an increase in partners' understanding of preparing financial reports based on the Akuntansiku application and reporting Annual Tax Returns online, which has positive implications for the sustainability of their businesses and compliance with tax obligations.

The Influence of Financial Distress, Leverage, and Free Cash Flow on Earnings Management

This study aims to determine the effect of financial distress, leverage, and free cash flow on earnings management in non-bank state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The population in this study were non-bank state-owned companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling method used was the purposive sampling method, obtaining a sample of 18 companies with 4 years of observation. The independent variables in this study are financial distress, leverage, and free cash flow and the dependent variable in this study is earnings management. The data collection method uses secondary data taken from the annual financial reports from the official IDX website www.idx.co.id. This study uses a quantitative approach, and the data analysis method used is statistical analysis and multiple linear regressions using the SPSS computer program. The results of the study indicate that earnings management is influenced by financial distress, leverage, and free cash flow simultaneously. The results of the study indicate that financial distress does not have a significant effect on earnings management, leverage does not have a significant effect on earnings management, and free cash flow has a significant effect on earnings management.

Etika Bisnis dalam Akuntansi Menurut Perspektif Surat Al-Baqarah Ayat 282

Sharia accounting is no longer something new nowadays. In sharia accounting, there is a cleanup of assets as a responsibility in the form of a financial report on the use of funds. However, the facts in the field are that there are many cases in the field related to fraudulent transactions in accounting reports which can cause losses to many parties. For example, PT KAI, Jiwasraya, Garuda Indonesia, etc. Of course, this is not in line with Islamic business ethics which always pay attention to the benefit of all parties. In Surah al-Baqarah verse 282 also contains values ​​related to accounting principles, namely accountability, justice, truth and honesty. For this reason, in this research the researcher used a qualitative approach with a library study method and utilized information sources from the internet. With the aim of exploring and providing solutions regarding abuses of accountability when related to Islamic business ethics based on the perspective of al-Baqarah verse 282. The result is in Surah al-Baqarah verse 282 which includes the principles of accountability, justice and truth. Therefore, this verse can be implemented in business because it is important for companies to implement sharia accounting which is based on the values ​​contained in this verse, so that they can produce healthy and responsible financial reports in accordance with Islamic business ethics.

The Effect of Company Size and Audit Fee on Audit Quality

There are several factors that can influence audit quality, including company size and audit fees. The aim of this research is to determine the factors related to audit quality in companies on the Indonesia Stock Exchange. The population data used in this research are companies in the property and real estate sector in the 2020-2023 period. This research is quantitative research. The data source used is secondary data in the form of company annual financial reports for the period 2020 to 2023. Sampling was carried out using a purposive sampling method and the data obtained was 10 companies as a sample with 40 observational data. The analytical method used in this research is multiple linear regression analysis. The results of this research show that the influence of company size has a positive effect on audit quality. Likewise, audit fees have a positive effect on audit quality, because the higher the audit provided by the company, the higher the auditor's performance.

The Effect of Ceo Compensation, Ceo Managerial Ability, and Ceo Tenure on the Company's Financial Performance with Der as the Mediating Variable

The study aims to analyze whether CEO Compensation, CEO Managerial Ability, and CEO Tenure partially have a positive and significant influence on the Debt-to-Equity Ratio. Furthermore, to find out whether CEO Compensation, CEO Managerial ability, CEO tenure, and Debt-equity ratio have a significant and positive effect on the Return on Assets. The type of quantitative analysis method used in this study is path analysis using the help of statistic software Eviews version 12. The data used in the study is secondary data taken from the annual financial reports published on the Indonesia Stock Exchange website for 5 years (2018-2022) on 25 companies in the Consumer Non-Cyclicals sector that are listed in the BEI Period 2018 – 2022 So the amount of data on this study was 5x25 or 125 observation data. The results of this study show that (1) CEO Compensation has no positive effect on the Debt to Equity Ratio (2) CEO Managerial ability hurts debt to equity ratio (3) CEO Tenure has no negative impact on the debt-to-equity ratio (4) CEO Compensation does not have a positive influence on the Return on Assets (5) CEO Management Ability has not a positive impact on return on assets (6) CEO tenure has not had a positive effect upon the return on the assets (7) Debt on the Equity Ratio hurts returns on the Assets. (10) Debt to Equity Ratio does not mediate the influence of CEO Tenure on Return on Assets.

The impact of Audit Opinions, Complexity of Operation and Financial Distress on the Timeliness of Financial Reporting in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Excange in 2020-2023

This study aims to determine the impact of audit opinions, the complexity of operations, and financial distress on the timeliness of financial reporting in consumer cyclicals sector companies listed on the Indonesia Stock Exchange from 2020 to 2023. The population of this study is the entire company on the consumer cyclicals sector which amounts to 151 companies. The samples in this study were selected using purposive sampling methods with criteria that have been set by the researchers, from the results of purposiveness samplings obtained samples of as many as 308 samples from 77 companies. This research uses secondary data in the form of an annual report or audited financial report that can be accessed through the Indonesian Stock Exchange website or the company website. The analysis method in this study uses logistic regression analysis processed using the SPSS version 25.0 for windows program. The results of this study show that audit opinions, the complexity of operations and the financial distress simultaneously influence the timeliness of financial reporting. Then the audit opinion variable affects the timeliness of financial reporting. Meanwhile, the operational complexity variable and the financial distress variable have no influence on the timelyness of financial reports.

PENGARUH PROMOSI DAN KUALITAS PRODUK KCA (KREDIT CEPAT AMAN) TERHADAP KEPUTUSAN NASABAH PADA PT PEGADAIAN (PERSERO) UNIT PANARUKAN DENGAN KEPUASAN NASABAH SEBAGAI VARIABEL INTERVENING

From time to time, public demand for credit increases. The PT Pegadaian (PERSERO) financial report stated that turnover and outstanding loans for each type of credit experienced growth from the previous year, thereby increasing capital rental income. This provides an opportunity for PT Pegadaian as an alternative to provide credit services to low-income groups of people who lack credit facilities from bank financial institutions. PT Pegadaian (Persero) provides credit very easily and quickly. One of the credit services provided to the public at pawnshops is a product called KCA. KCA is a superior product that is respected by the public. In general, the aim of this research is to describe, prove and analyze the influence of promotions and KCA product quality on customer decisions through customer satisfaction at PT Pegadaian (Persero) Panarukan Unit. The variables used are promotion, KCA product quality, satisfaction and customer decisions. The type of research is quantitative research. The research sample was collected using a purposive sampling method of 105 customers who had chosen more than one KCA product. The analysis tool used is path analysis. After conducting path analysis, it was found that promotion and product quality had a significant direct and indirect effect on customer decisions through satisfaction.

Analysis of the Impact of PP&E Two Subsequent Measurement Models on Enterprise Financial Reporting and Financial Performance

Abstract: Measurement based on PP&E has been controversial in accounting in recent years. This paper analyzes the contributions and risks of two subsequent measurement models of PP&E to the financial reporting and performance of enterprises. It also explores the relationship between the two models. This study aims to provide a reference for companies in the selection of subsequent measurement model of PP&E. According to previous research, the cost model provides more timely and understandable information for financial reporting and reduces the cost of preparing reports. It also improves the objectivity and verifiability of financial performance. However, the cost model may not show the true value of a company's PP&E. The revaluation model provides more relevant information for financial reporting and reduces information asymmetry. It also positively affects the company's future financial performance. However, revaluation models are highly subjective, susceptible to bias manipulation, and can lead to misleading information due to value reversal. The relationship between the two models can be explained as a slow evolution from the cost model to the revaluation model, but not a complete replacement.