Jurnal Ilmiah Aset

Pengaruh Atribut Perusahaan terhadap Pengungkapan Sustainability Report

2025-05-31T10:43:00+00:00

This research aims to examine the influence of profitability, firm age, firm size, industrial type, and audit committee on the disclosure of sustainability reports. The data used is secondary data obtained from annual reports and sustainability report LQ45 companies listed on the Indonesian Stock Exchange (IDX) during 2020 - 2023. The sample selection method used was purposive. The data analysis technique used is multiple linear regression test. The results showed that profitability, firm size, and industrial type have a positive and significant influence on the disclosure of sustainability reports. The audit committee variable has a negative influence on the disclosure of sustainability reports. The firm age variable does not affect the disclosure of sustainability reports.

Analisis Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit dan Kualitas Audit terhadap Penghindaran Pajak

2025-05-31T10:46:29+00:00

This study aims to analyze the influence of managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality on tax avoidance. The independent variables used in this research are managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality, while the dependent variable is tax avoidance.This research utilizes secondary data obtained from annual reports. The population consists of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique employed is purposive sampling, with a total sample size of 108 (3 years x 36 companies = 108). Data analysis methods include classical assumption tests, t-tests, and simultaneous tests, with the assistance of the SPSS program.The results of this study indicate that managerial ownership has a positive effect on tax avoidance. Meanwhile, institutional ownership, independent board of commissioners, audit committee, and audit quality have a negative effect on tax avoidance. The results also show that managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality collectively influence tax avoidance.

Pengaruh Struktur Modal, Likuiditas, Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan

2025-05-31T10:48:10+00:00

This study aims to determine the influence of Capital Structure, Liquidity, Company Size and Profitability on Company Value. The population in this research is food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling method used in this research was a purposive sampling method and a sample of 10 companies was obtained. The data used in this research was obtained from the annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange for 2018-2022. The data analysis method in this research is Multiple Linear Regression analysis. The results of the research showed that simultaneously the variables Capital Structure, Liquidity, Company Size and Profitability had a significant effect on Company Value, partially Capital Structure and Company Size have a positive effect on Company Value while Liquidity and Profitability have a negative effect on Company Value.

Analisis Pengaruh Penerapan Green Accounting, Kepemilikan Saham Publik, dan Ukuran Perusahaan terhadap Kinerja Keuangan

2025-05-31T10:49:55+00:00

This study aims to analyze and test the influence of green accounting, public share ownership, and company size on financial performance. The independent variables used in this study are green accounting, public share ownership, and company size. The dependent variable in this study is financial performance. This research is a research with a quantitative method with a type of data, namely secondary data obtained from the IDX. The population used is food and beverage companies listed on the IDX for the 2019-2022 period. The selection of samples in this study using the purposive sampling method produced 108 samples, with the number of outliers as many as 5 samples so that the final results of 103 samples were obtained. The analysis technique used is multiple linear regression analysis. The results of this study show that the application of green accounting has no effect on financial performance, public share ownership has no effect on financial performance, and company size has a significant negative effect on financial performance, and the application of green accounting, public share ownership, and company size simultaneously have a positive and significant effect on financial performance.

Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Daerah

2025-05-31T10:52:06+00:00

The purpose of this study was to determine the influence of human resource competence and the influence of the regional financial accounting system (SAKD) on the quality of regional government financial reports at the Genuk District Office, Semarang. This study uses a comparative causal research design using survey methodology. The data in this study are quantitative, consisting of numeric values. The sample used in this study were 42 employees of the finance department at the Genuk District Office, Semarang. The results of data processing using SPSS 26 can be concluded that it was found that human resource competence has a significant positive effect on the quality of regional financial reports in Genuk District, Semarang City, the application of the regional financial accounting system does not affect the quality of regional financial reports in Genuk District, Semarang City, and human resource competence and the application of the regional financial accounting system simultaneously have a significant effect on the quality of regional financial reports.

Pengaruh Profitabilitas, Struktur Modal, Efektivitas Pemasaran terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sub Sektor Food and Beverages yang terdaftar di Bursa Efek Indonesia Periode 2020-2022

2025-05-31T10:53:42+00:00

This study aims to prove the influence of profitability, capital structure and marketing effectiveness on the financial performance of manufacturing companies in the food and beverages sub-sector listed on the Indonesia Stock Exchange for the 2020-2022 period. This study uses dependent variables of financial performance, while the independent variables are profitability, capital structure, and marketing effectiveness. The population used is 17 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2020-2022 period. The data collection technique in the study was carried out using the purposive sampling method. The research sample amounted to 11 companies with a total of 33 observations. The data analysis technique used is the multiple linear regression analysis technique. Based on the results of hypothesis testing, it shows that profitability has a positive effect on financial performance. The capital structure has a negative effect is not significant. Marketing effectiveness has a positive effect on financial performance.

Pengaruh Kualitas Produk dan Harga terhadap Keputusan Pembelian di DimDimSum Tlogorejo Semarang

2025-05-31T10:55:21+00:00

The purpose of this study was to determine the effect of product quality and price on purchasing decisions of food products at DimDimSum Tlogorejo Semarang. This study used a sample of 100 people. The analysis data technique that used is multiple linear regression analysis regression analysis. The results of this study shows that there is a positive and significant effect of variable product quality (X1) and variable price (X2) on purchasing decision (Y). The influence of product quality (X1) and price (X2) on purchasing decisions (Y) is 52.1%, while the remaining 47.9% is influenced by other variables not examined in this study.

Niat Beli Ulang di Indomaret Point Kota Semarang

2025-05-31T10:56:50+00:00

This research aims to test and analyze empirically, how price, product quality and service quality have influence on consumers' repurchase intentions at Indomaret Point, Semarang City. The population in this study were all Indomaret Point consumers in the city of Semarang, with a sample size of 100 respondents, using the Cluster random sampling technique. Data was collected by distributing questionnaires, while data analysis was carried out using multiple linear regression, and processed using SPSS version 26. The results of the analysis showed that price, product quality and service quality had a significant positive effect on repurchase intentions. It means that if the price, product quality and service quality at Indomaret Point are better, then consumers'repurchase intentions will increase.