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1,251 artikel ditemukan

THE INFLUENCE OF FINANCIAL LITERACY, LIFESTYLE, AND INCOME ON THE FINANCIAL BEHAVIOR OF ACCOUNTING STUDENTS AT WIJAYA KUSUMA UNIVERSITY SURABAYA

Kendra Dima Puspa Maharani; Eva Wany; Malludin

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 1
2024-01-24
Abstrak

Objective: This study aims to examine the influence of financial literacy, lifestyle, and income on the financial behavior of accounting students at Wijaya Kusuma University Surabaya. It seeks to determine the extent to which these factors contrib...

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PROFITABILITY, LEVERAGE RATIO, AND LIQUIDITY TO FIRM VALUE WITH GENDER DIVERSITY AS A MODERATING VARIABLE

Dwi Aprillia Rahmawati; Sarwenda Biduri; Imelda Dian Rahmawati

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 1
2024-11-15
Abstrak

Objective: This study aims to examine whether gender diversity moderates the effects of profitability, leverage ratio, and liquidity on firm value in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX)...

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THE INFLUENCE OF COMPANY SIZE, PROFITABILITY, AND OWNERSHIP STRUCTURE ON COMPANY VALUE (CASE STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. 2020-2023)

Eva Wany; Budi Prayitno; Khoirul Abidin

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 1
2024-11-15
Abstrak

Objective: This study aims to examine the impact of company size, profitability, and institutional ownership on the value of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Methods: Utilizing a qu...

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THE ROLE OF CAPITAL STRUCTURE IN MODERATING FIRM GROWTH, FIRM SIZE AND INVESTMENT DECISION ON FIRM VALUE

Suci Kusuma Wardani; Eny Maryanti; Sarwenda Biduri

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 1
2024-11-15
Abstrak

Objective: This study aims to examine the moderating role of capital structure on the effects of company growth, firm size, and investment decisions on the value of companies in the food and beverage industry in Indonesia. Method: A quantitative a...

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THE EFFECT OF LIQUIDITY, PROFITABILITY, AND COMPANY SIZE ON THE TIMELINESS OF SUBMITTING FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES

Wahdini Wahdini; Wulan Wahyu Ningrum; Fitri Jayanti

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 1
2024-11-15
Abstrak

Objective: This research aims to explain whether liquidity, profitability, and company size have a partial or simultaneous effect on the timeliness of submitting financial reports. Method: This study is quantitative in nature, using secondary data...

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EFFECTIVENESS OF ACCURATE ACCOUNTING SOFTWARE IMPLEMENTATION IN PREPARING FINANCIAL STATEMENTS (CASE STUDY AT PT KARYA MULIA LENTERA PERSADA)

M.Nur Nama Arep; Ade Irma Suryani Lating

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 1, No: 1
2024-11-15
Abstrak

Objective: This study was conducted to determine the effectiveness of the application of Accurate Accounting Software in preparing financial reports at PT Karya Mulia Lentera Persada. Method: This type of research uses a qualitative descriptive me...

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TOURISM'S MACROECONOMIC CONTRIBUTION AND POST-PANDEMIC RESILIENCE: GDP AND EMPLOYMENT DYNAMICS, 2015-2025, WITH PROJECTIONS TO 2030

B. Sobirov

Proceeding of International Conference on Social Science and Humanity
ISSN: 3063-9611
Vol: 3, No: 3
2026-06-30
Abstrak

Objective: The COVID-19 pandemic delivered the sharpest contraction in the modern history of tourism, providing a natural experiment in the sector's macroeconomic weight and resilience. Method: This study analyses the trajectory of tourism's contr...

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GLOBAL COMPETITIVE POSITIONING OF UZBEKISTAN'S TOURISM SECTOR: A DISTANCE-TO-FRONTIER DIAGNOSIS ACROSS THIRTEEN DEVELOPMENT PILLARS

B. Sobirov

Proceeding of International Conference on Social Science and Humanity
ISSN: 3063-9611
Vol: 3, No: 3
2026-06-30
Abstrak

Objective: Aggregate competitiveness rankings indicate a destination's overall standing but not where, and by how much, it falls short of attainable global performance. Method: This study applies a distance-to-frontier methodology to position Uzbe...

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THE EFFECT OF PRICE TO BOOK VALUE AND CORPORATE SOCIAL RESPONSIBILITY ON ABNORMAL RETURNS

Shinta Amalia Sani; Nyimas Wardatul Afiqoh

Proceeding of International Conference on Social Science and Humanity
ISSN: 3063-9611
Vol: 3, No: 3
2026-06-29
Abstrak

Objective: This study aims to examine the effect of Price Book Value (PBV) and Corporate Social Responsibility (CSR) on abnormal returns in LQ45 indexed companies on the Indonesia Stock Exchange during the 2022-2024 period. Method: The method used...

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THE EFFECT OF FINANCIAL DERIVATIVES AND THIN CAPITALIZATION ON TAX AVOIDANCE PRACTICES

Amirah ‘Aliyah Al Ya’qubi; Nyimas Wardatul Afiqoh

Proceeding of International Conference on Social Science and Humanity
ISSN: 3063-9611
Vol: 3, No: 3
2026-06-29
Abstrak

Objective: This study aims to examine the effect of financial derivatives and thin capitalization on tax avoidance in companies listed on the Indonesia Stock Exchange. Method: The study used a quantitative approach with secondary data from annual ...

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