The purpose of this study is to analyze the factors influencing non-performing loans in companies listed on the Indonesian Stock Exchange Banking sector. All banks in Indonesia carefully review their Non-Performing Loans. According to the Central Bank regulations, the non-performing loan is at a maximum of 5%. Exceed the percentage; there will be one of the indications that the bank is experiencing difficulties and could potentially endanger business continuity. The researchers use the micro-economic and several macroeconomic variables to predict the influencing factors toward the non-performing loan. Microeconomic variables studied are the ratio of bank capital to assets (CAP), the loans to deposits (LTD) ratio, the return to assets (ROA) ratio and the ratio of return to equity (ROE). Macroeconomic variables are the ratio of public sector debt to gross domestic product (DEBT), the surplus or deficit of the government budget to gross domestic product (FISCAL) ratio, the percentage increase in gross domestic product (GDP), annual inflation rate (INFL), and percentage of job seeker level (UNEMP). Researchers used some regression methods to analyze the results and the samples taken by researchers were companies listed in the banking sector during the period 2014-2017, and macroeconomic data in Indonesia during that year.
A career is a person's main goal in obtaining education in the field of interest. Students who choose an accounting major certainly want to have a career related to accounting. However, a student's choice of major may not be following the career he is involved in. This research examines the effect of intrinsic value, career prospects, labor market considerations, work environment, financial rewards, and individuals on the career selection of accounting students as a public accounting profession. The object of this research is undergraduate accounting students at Binus Online Learning. The sampling technique used is the Slovin technique, with a total sample of 171 respondents. Data collection techniques were taken by distributing questionnaires using Google Form Link and distributed through electronic media. The analytical method used is Multiple Linear Regression analysis with the SPSS analysis tool. The result showed that the variables of intrinsic value, career prospects, labor market considerations, work environment, financial rewards, and individuals have a significant effect on the career choices of accounting students to become public accounting profession. With the low attractiveness of the public accounting profession among accounting students themselves, public accounting professional organizations and academics can recommend encouraging students to take the Certified Public Accountant (CPA) exam, namely supporting, and helping students who really intend to have a career as public accountants and encourage them not to change their career choices. The results of this study are input to the university that it is necessary to introduce the accounting profession, students who hear and follow the development of accounting science in the form of seminars or share knowledge from lecturers will provide an overview and motivation for students to choose a career as an accountant
The infrastructure development is one of the supporting factors in the movement of a economic country. For over the past four years, the government has been focus on building transportation infrastructure and utilities as they believe that expanding infrastructure can contribute to economic growth and investment later. There is an increase in companies in the infrastructure, utilities and transportation sectors from 2016 to 2018, there were an increase in 24 public companies. This proves that investment in the infrastructure, utilities and transportation sectors is considered to be very proftable for investors. The purpose in this study is to empirically study the effect of fnancial performance (Return On Equity), size, inflation rate and exchange rate on stock returns of infrastructures, utilities and communications company listed on the Indonesia Stock Exchange in observations from 2016-2018 using multiple regression method with SPSS. This study is using secondary data from Indonesia Stock Exchange (JSX) Yearly Statistics, ofcial website of Bank Indonesia, website Yahoo Finance on 2016-2018. Population research consists of 75 listed companies and fnal result with purposive sampling method for this research by using 24 companies. The hypothesis test result showed that ROE have positive influence to stock return and on the other hand there is no signifcantly influence for size’s company, inflation and exchange rate.
The purpose of this study is to analyze the impact of working capital management, fixed assets and debt ratio on company profitability. The study uses a sample of consumer goods sector companies listed on the Indonesia Stock Exchange from 2017 to 2019. The researchers use working capital management by the number of number of days account receivable (ARDays), the number of days Account Payable (APDays), the number of days inventory (INVDays), the Fixed Financial Asset Ratio (FA), and the Financial Debt Ratio (FD) with profitability by using gross profit (GP). Researchers used the secondary data obtained from the Indonesia Stock Exchange (IDX) on yearly basis and process the data statistics with multiple regression by SPSS 20. The population of this research includes 54 companies and the total sample covers 46 companies by passing the purposive sampling stage. The results of this study indicate that there was a significant relationship between working capital management, FA ratio and profitability while FD ratio had no effect on profitability.
The use of an online accounting system is considered to be a major innovation in accounting in the application of the stages of the company's accounting cycle. The purpose of this study is to evaluate cloud-based accounting systems in terms of compliance with accounting standards, security systems using the Parkerian Hexad theory and the functions of each part of Accurate Online. The form of this research is qualitative and quantitative. The data collection method was carried out by distributing questionnaires and interviews to Accurate Online users. The sample of this research was obtained as many as 113 samples. The results of this study indicate that Accurate Online has passed all levels of technological readiness, and is on a scale of 9 in technological readiness, which has become a trusted cloud-based accounting information system that has proven to be successful in operating the technology, as well as in providing the benefits of ease of management. corporate financial transactions.
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