COSTING : Journal of Economic, Business and Accounting https://journal.ipm2kpe.or.id/index.php/COSTING <p>COSTING : Journal of Economic, Business and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development of Economics, Business, and Accounting .The journal is published annually 2 times every June and December. The Journal&nbsp; is published in two versions, online (e-ISSN 2597-5234) and print (p-ISSN 2597-5226)</p> Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) en-US COSTING : Journal of Economic, Business and Accounting 2597-5226 Analisis Pengelolaan Modal Usaha Dalam Rangka Meningkatkan Taraf Kehidupan Ekonomi Petani Bawang Merah Dengan Menggunakan Media Tanam Sawah Tadah Hujan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2595 <p><em>This research aims to know the condition of venture capital as well as to know the management of business capital and the profit generated by </em><em>shallot</em><em> farmers who use rain-ed rice fields. This research uses qualitative research methods with the focus of research describing business capital conditions, business capital management, and the profits generated by shallot farmers who use rainwater fields in Bulakamba District of Brebes Regency. The data collection techniques used in this study are observation techniques, interview techniques, and documentation techniques. The results of this study are in the form of the concept of business capital governance for shallot farmers who use the rain fields in the form of concept 4 S (Set Up, Save, Synergy, and Submission), through this concept shallot farmers are expected to manage the business capital to the maximum through commitment and self-discipline and this concept as a foundation of self-competence development for shallot farmers to increase the economic value of shallots to achieve an increase in the level of economic life for </em><em>shallot</em><em> farmers </em><em>by using the media to plant rain-ed rice fields.</em></p> <p><strong><em>Keywords:</em></strong><em> Business Capital Management, Economic Living Standards, Shallot Farmers, Rainy Rice Fields</em></p> Kamaludin Kamaludin Sri Wahyuningsih ##submission.copyrightStatement## 2021-08-26 2021-08-26 5 1 1 12 10.31539/costing.v5i1.2595 Pengaruh Kepercayaan, Citra Merek, Keamanan Terhadap Minat Beli Tiket Pada Situs Traveloka https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2227 <p><em>This study aims to examine the effect of trust, brand image, and security on ticket buying interest on the Traveloka site (a case study of UST Yogyakarta students). The population in this study used students of the economics faculty majoring in accounting and management at Sarjanawiyata Tamansiswa University Yogyakarta. The type of data in this study uses quantitative data types. The sample method in this study is non-probability and the sampling technique uses purposive sampling. The results of the research simultaneously show a significant value of 0.000 &lt;0.05, which can be concluded that the variables of trust, brand image, and security simultaneously or together have an effect on purchase intention. While the results of the research partially from each variable, there are 2 variables that do not affect, namely the trust variable with a significant value of 0.653&gt; 0.05, it can be concluded that trust has no effect on purchase intention and the security variable with a significant value of 0.070&gt; 0.05 can be concluded that security has no effect on purchase intention. While the brand image variable has a significant value of 0.000 &lt;0.05, it can be concluded that brand image has an effect on purchase intention.</em></p> <p><strong><em>Keywords: Trust, Brand Image, Security and Purchase Intention</em></strong></p> Vina Endah Susanti ##submission.copyrightStatement## 2021-08-26 2021-08-26 5 1 13 21 10.31539/costing.v5i1.2227 Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Di PT. Otscon Safety Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2158 <p><em>Employees are a dynamic factor in all operational activities within the company. PT. Otscon Safety Indonesia as a company that applies work discipline to employees to be more productive, comply with regulations and policies in order to provide benefits for the company in achieving company goals optimally in the long term. The research has the aim of knowing the partial and simultaneous influence of employee work discipline, the work environment of existing employees on their performance at PT. Otscon Safety Indonesia is descriptively verifiative. Researchers used as many as 110 employees as respondents as samples taken through saturated sampling technique. The path analysis test resulted in the finding of a partial effect of 47.2% between work discipline on employee performance and 11.9% of the work environment on employee performance. The findings amounted to 59.1% of the simultaneous influence of all variables. Researchers found the influence of other variables outside the model, namely 40.9%.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>K</em></strong><strong><em>eyword:</em></strong><em> Work Discipline, Work Environment, Employee Performance</em></p> Muhamad Rizki Novian Ekawaty ##submission.copyrightStatement## 2021-08-26 2021-08-26 5 1 22 30 10.31539/costing.v5i1.2158 Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Profitabilitas (Retun On Equity) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2164 <p><em>This </em><em>research</em><em> aims determine t</em><em>o</em> <em>influence</em><em> of mudharabah and musyarakah financing </em><em>to</em><em> profitability (Return on Equity). The variables in this study </em><em>use </em><em>the independent variable mudarabah financing and musyarakah financing while the dependent variable is profitability (Return on Equity). The analytical method used is quantitative analysis through the classical assumption test to analyze the data and multiple regression analysis to determine influence between mudharabah financing and musyarakah financing </em><em>to</em><em> profitability (Return on Equity)</em><em>. </em><em>While the type of data used is secondary data with a sampling technique that is Purposive Sampling of 4 Sharia Commercial Banks during the 201</em><em>9</em><em>-2020 period.</em> <em>Based on the results of the study that the mudharabah financing t test is t</em> <em>count &gt; t</em> <em>table (2.493 &gt; 2.045) where the significance value of 0.19 &lt; 0.05 means that mudharabah financing affects profitability (ROE). The results of t test for musyarakah financing are tcount &lt; ttabel (-3.992 &lt; 2.045) and a significance value of 0.000 &lt; 0.05, which means that musyarakah financing has a negative effect on profitability (ROE). Then for the test results f mudharabah financing (X1) and musyarakah financing (X2), fcount &gt; ftabel (8.574 &gt; 3.33) with a significance value of 0.001 &lt; 0.05, which means mudharabah financing and musyarakah financing together influence the effect on profitability (ROE).</em></p> <p><strong><em>Keywords: </em></strong><em>Mudharabah Financing, Musyarakah Financing, Profitability</em><a name="_TOC_250039"></a></p> Ratna Rahmawati ##submission.copyrightStatement## 2021-08-26 2021-08-26 5 1 31 44 10.31539/costing.v5i1.2164 Pengaruh Loan To Deposit Ratio (LDR), Biaya Operasional, Pendapatan Operasional (BOPO), Kurs, Capital Adequacy Ratio, Ukuran Bank Dan Inflasi Terhadap Non Performing Loan (NPL) Di Perusahaan Perbankan Terdaftar Di BEI https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2236 <p><em>Financial institutions that provide financial services are known as banking. The purpose of this research is to test and analyze the effect of LDR, BOPO, exchange rate, CAR, bank size and inflation on NPL in banking companies listed on the Indonesia Stock Exchange. The method is quantitative research. This research is explanatory. The research data is classified as quantitative and ratio scale. Data is collected by means of documentation. The population is 45 banks listed on the IDX for the period 2014-2018. The sample is 125 financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2014-2018. The model is multiple linear regression. The results of the study are LDR, BOPO, Exchange Rate, CAR, Bank Size and Inflation have no simultaneous and partial effect on NPL in banking companies listed on the Indonesia Stock Exchange.</em></p> <p><strong><em>Keywords:</em></strong><em> Loan to Deposit Ratio (LDR), Operating Cost of Operating Income (BOPO), Exchange Rate, Capital Adequacy Ratio, Bank Size, Inflation and Non Performing Loan (NPL).</em></p> <p><a name="_TOC_250039"></a></p> Bayu Wulandari Khetrin Khetrin Ketryn Seviyani ##submission.copyrightStatement## 2021-08-26 2021-08-26 5 1 45 52 10.31539/costing.v5i1.2236 Pengaruh Profesionalisme, Kompetensi, Independensi, dan Moral Reasoning terhadap Kualitas Audit pada Kantor Akuntan Publik (KAP) di Kota Medan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2650 <p><em>The auditor has a duty to assist or provide information about the objectives required by each shareholder, and other shareholders. The functions and duties of auditors such as tax audits, audits and financial statement analysis, the opinion of a qualified auditor can be useful for users. In the financial statements produce audited accountants can be accounted for by users as a basis for making a decision. The auditor must produce audited financial statements that can be trusted by users as a decision making decision. The population in this study includes all auditors who work in 33 Public Accounting Firms (KAP) in Medan City. The sample is 23 Public Accounting Firms (KAP) in Medan City with a sample of 62 accountants. The results of this study are professionalism that affects the quality of audits at the Public Accounting Firm (KAP) in Medan City. Competence affects the quality of audits at the Public Accounting Firm (KAP) in Medan City. Independence does not affect the quality of audits at the Public Accounting Firm (KAP) in Medan City. Moral reasoning does not affect the quality of audits at the Public Accounting Firm (KAP) in Medan City.</em></p> <p><strong><em>Keyword : </em></strong><em>Professionalism</em><em>, Competence, </em><em>Independence, Moral Reasoning, Audit Quality</em></p> Sherine Marcelline Mahmuddin Syah Lubis ##submission.copyrightStatement## 2021-08-28 2021-08-28 5 1 53 62 10.31539/costing.v5i1.2650 Pencatatan Akuntansi Dan Manajemen Laba Pada Perusahaan Di Indonesia Selama Pandemi Coronavirus (Covid-19) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2603 <p><em>This research is a descriptive qualitative study that aims to explore the practice of accounting records adopted by business people and companies in Indonesia during the Coronavirus pandemic by comparing it with previous literature which has similar characteristics, namely past events that have an impact on unstable financial conditions. The data used in this study are secondary data, such as the results of previous studies, accounting lecturer dialogue forum press releases, Indonesian Accountants Association press releases, and several other online information sources. Overall, the discussion of this study shows that several accounting techniques can be used to reduce the negative impact of a pandemic on corporate financial reports. Some of the techniques companies can use during a pandemic include fair value accounting, income smoothing, loss avoidance, and big-bath earnings management. The results of the discussion in this study contribute to recent debates about the relevance of accounting to society. Although accounting - both as a discipline and practice - cannot be blamed for the negative effects of the pandemic on companies, it can be blamed as a social science for failing to assist in mitigating the negative effects of the pandemic on the financial performance of companies when managers are not allowed to exercise significant accounting wisdom. to mitigate the negative effects of the pandemic on their balance sheet. As the pandemic gets worse, more basic questions will be asked about the contribution of accounting to society, especially in reducing the negative impact of a crisis or pandemic on companies.</em></p> <p><strong><em>Keywords:</em></strong><em> Fair Value Accounting, Income Smoothing, Loss Avoidance, and Big-Bath Earnings Management, Coronavirus (Covid 19)</em></p> Sarlina Sari ##submission.copyrightStatement## 2021-08-28 2021-08-28 5 1 63 74 10.31539/costing.v5i1.2603 Minat Beli Memediasi Pengaruh E-Service Quality Dan Promosi Terhadap Keputusan Pembelian Di Shopee (Studi Kasus Pada Mahasiswa Manajemen Ukrida 2017) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2596 <p><em>Technological developments support an increase in online buying and selling activities in marketplaces that have turned conventional transactions into digital ones. The quality of services and promotions offered have also turned digital. The purpose of this study was to examine the effect of e-service quality and promotion on purchasing decisions at Shopee which are mediated by purchase intention. By using a sample of 60 students of the 2017 UKRIDA Management Departement with a purposive sampling technique. The data analysis technique used in this research is Structural Equation Modeling (SEM) using the SmartPLS version 3.0 software. The results obtained in this study indicate that there is an effect of e-service quality on purchasing decisions and purchase intentions, while promotion has no effect on purchasing decisions. Meanwhile, mediation of purchase intention strengthens the influence of e-service quality and promotion on purchasing decisions.</em></p> <p><em>Keywords: e-service quality, promotion, purchasing decisions, purchase intention</em></p> Melitina Tecoalu Kelvin Yonathan Hery Winoto Tj ##submission.copyrightStatement## 2021-08-28 2021-08-28 5 1 75 80 10.31539/costing.v5i1.2596 Pengaruh Debt To Equity Ratio, Current Ratio Dan Quick Ratio Terhadap Return On Assets https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2089 <p><em>The research purpose to analyze the effect of Debt to Equity Ratio, Current Ratio and Quick Ratio to Return On Assets in Food and Beverage subsector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX). This research uses quantitative methods. The type of data used is secondary data in the form of financial statements during the period 2014 - 2018. This study uses multiple linear regression analysis with a hypothesis test consisting of t test and F test. The results showed that partially Debt to Equity Ratio (DER) has a significant effect to Return On Asset (ROA). Meanwhile, Current Ratio and Quick Ratio had no effect to Return On Assets (ROA). Simultaneously, DER, CR and QR have significant effect on Return On Asset (ROA).&nbsp; Based on the calculation of the Determination Coefficient Test it is known that the R square value is 0.294 or 29.4% which shows that 29.4% ROA can be explained by DER, CR, and QR while the remaining 70.6% is explained by other variables not analyzed in this research.</em></p> <p><strong><em>Keywords:</em></strong> <em>DER, CR, QR, ROA</em></p> Galuh Pramesti Irawan Gusganda Suria Manda ##submission.copyrightStatement## 2021-08-28 2021-08-28 5 1 81 89 10.31539/costing.v5i1.2089 Pengaruh Intensitas Aset Tetap Dan Pertumbuhan Penjulan Terhadap Penghindaran Pajak https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2032 <p><em>This study aims to determine, analyze and describe the effect of fixed asset intensity and sales growth on tax avoidance. The method used in this research is descriptive verification method with a quantitative approach which is sourced from the annual report of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sampling technique was using purposive sampling technique. The data obtained were analyzed using descriptive statistical testing, classical assumption test, multiple linear regression analysis, determination coefficient test and hypothesis testing using t test and f test. This study used SPSS version 16 to process data. The results of this study indicate that (1) the intensity of fixed assets has no effect on tax avoidance (2) sales growth has no effect on tax avoidance. (3) the intensity of fixed assets and sales growth simultaneously has no effect on tax avoidance.</em></p> <h2><em>Keywords: </em><em>Fixed Asset Intensity, Sales Growth, Tax Avoidance</em></h2> Annisa Ayu Asri Endang Mahfudin ##submission.copyrightStatement## 2021-09-02 2021-09-02 5 1 90 97 10.31539/costing.v5i1.2032 Pengaruh Arus Kas Operasi Dan Laba Bersih Terhadap Return Saham Tahun 2016-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2062 <p><em>This study has the aim of sizzling, analyzing and analyzing the operating flow and net income on stock returns in 2016-2019 in the agricultural sector. This study uses secondary data contained in the Indonesia Stock Exchange. With the sample technique carried out by the author, the authors obtained a sample of this study as many as 8 companies from 21 companies in the agricultural sector, from 2016-2019 with annual data from operating flows and net income to stock returns, resulting in 32 data in this study. The results showed that partially Operating Cash Flow has no effect on Stock Returns and Net Profit does not have a partial effect on Stock Returns, while the results of simultaneous research on Operating Cash Flow and Net Profit have no effect on Stock Returns.</em></p> <p><strong><em>Keywords:</em></strong> <em>Operating Cash Flow, Net Income, Stock Return</em></p> Anggun Sundari Dian Hakip Nurdiansyah ##submission.copyrightStatement## 2021-09-02 2021-09-02 5 1 98 106 10.31539/costing.v5i1.2062 Analisis Rasio Keuangan Dan Metode Economic Value Added (EVA) Untuk Menilai Kinerja Keuangan Perusahaan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1987 <p><em>State-owned enterprises (BUMN) liquid a form of government investment that manages the life of many people, state-owned construction (KARYA) liquid state-owned enterprises that focus on the field of considerable construction is very influential in all aspects of the country. Entering the era of globalization and the demands of construction services users to the company's performance permissible better. The very strict competition between construction companies can pose a risk of competition in the financial performance of state-owned enterprises (KARYA), so that state-owned enterprises are still weak in the mastery of local project (market). This research aims to identify financial performance in the STATE of construction (KARYA) from the level of liquidity, solvency, and profitability and examined by the economical value-added method (EVA) to know the value added economy in the company'S construction Field (KARYA). This method of study uses a quantitative descriptive method with the approach of financial analysis and the use of economic value-added methods (EVA). Using data will be financial from Tofu 2015 S. D 2018. Based on the results of the analysis of financial performance of the 4th (four) enterprises in the work in the field of poor debt acquisition is a major factor and added economic value shows less good results because fewer companies obtain positive value. This should be the company to maintain liquidity ratio value.</em><em>.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong> <em>F</em><em>inancial Ratio </em><em>A</em><em>nalysis, Economic Value Added, BUMN </em><em>C</em><em>onstruction</em></p> Ahmad Irfan Nurhakim Raden Aditya Kristamtomo ##submission.copyrightStatement## 2021-09-02 2021-09-02 5 1 107 116 10.31539/costing.v5i1.1987 Pengaruh Net Profit Margin, Debt To Equity Ratio, Perputaran Piutang Dan Perputaran Kas Terhadap Roa Pada Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2604 <p><em>The aims of this study to analyze and examine how the influence of NPM, DER, Accounts Receivable Turnover and Cash Turnover on ROA in various industrial sectors listed on the Indonesia Stock Exchange 2016-2019 Period. The populations is 51 companies in the automotive sector listed on the IDX for the period 2016-2019 and obtained a sample of 20. Purposive sampling was the sampling technique of this study. The method used in this research is quantitative method, the nature of the research used is explanatory or explanatory, and uses data collection techniques in the form of documentation, types, and data sources in the form of financial reports of various industrial subsectors listed on the IDX 2016-2019.</em></p> <p><strong><em>Keywords</em></strong><em> : Net Profit Margin, Debt To Equity Ratio, Accounts Receivable Turnover, Cash Turnover, Return On Assets</em></p> Vincent Fahry Dewi Gunawan Cindy Meilianti Mohd Nawi Purba ##submission.copyrightStatement## 2021-09-11 2021-09-11 5 1 117 124 10.31539/costing.v5i1.2604 The Pengaruh Profitabilitas Dan Leverage Terhadap Penghindaran Pajak (Tax Avoidance) Pada Masa Pandemi Covid-19 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2336 <p><em>The research was aimed at determining the influence of probability and leverage toward tax avoidance during the COVID-19 pandemic implemented on foods and beverages subsector companies registered in Indonesia’s Stock Exchange. The research methods applied were descriptive and associative; samples taken by purposive sampling method and Nonprobability sampling were in terms of 15 out of 53 companies that complied with the criteria, so that samples that were studied were amounted to 45 data counted from quarter I to III of 2020. The techniques of collecting data deployed were secondary data that included documentation and literature study. The technique of analyzing data applied was multiple linear regression. Based on the results, the research shows that partially there is no significant influence from profitability toward tax avoidance, yet leverage partially does. Thus, simultaneously both profitability and leverage significantly influence tax avoidance altogether on foods and beverages subsector companies registered in the Indonesia’s Stock Exchange with its influence ratio amounted to 24.8%.&nbsp; </em></p> <p><strong><em>Keywords: </em></strong><em>Profitabilty, Leverage, Tax Avoidance</em></p> A Restu Maulani Nor Norisanti Erry Sunarya ##submission.copyrightStatement## 2021-09-11 2021-09-11 5 1 125 131 10.31539/costing.v5i1.2336 Pengaruh Net Profit Margin, Return On Assets, Debt To Equity Ratio Dan Ito Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2600 <p><em>The increase in profit obtained by a company within a certain period is the definition of profit growth. The percentage increase in profit can indicate the company's financial position. The purpose of this research is to know how Net Profit Margin, DER, ROA and ITO can impact on profit growth in the company. The type of research used is descriptive quantitative using secondary data, the sample is determined using the purposive sampling method, and the examination method uses multiple linear regression analysis.The population of the company is 139 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. Based on the research results, it is known that NPM has an effect of 34.38 percent, ROA has an effect of -45.71 percent, DER has an effect of 49.2 percent and ITO has an effect of 0.5 percent on Profit Growth. Simultaneously, NPM, DER, ROA and ITO have a positive and relevant impact. Partially, only NPM and DER have a positive and relevant effect on Profit Growth, while ROA and ITO have no relevant impact on Profit Growth.</em><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Net Profit Margin, Return On Assets, Debt to Equity Ratio and ITO</em></p> Maya Sabirina Panggabean Angelica Angelica Dinny Khairunnisa Aprilia Edyson Wijaya Sonia Febriani ##submission.copyrightStatement## 2021-09-11 2021-09-11 5 1 132 139 10.31539/costing.v5i1.2600 Pengaruh Net Profit Margin (NPM) Dan Earning Per Share (EPS) Terhadap Harga Saham https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2088 <p><em>This study aim</em><em>ed</em><em> to analyze the effect of Net Profit Margin (NPM) and Earning per share (EPS) on stock prices either partially or simultaneously in the Ceramic, Porcelain and Glass Sub-Sector Listed on the Indonesia Stock Exchange for the 2012-2018 period. The research method used is a quantitative method with a descriptive and verification approach. The data analysis method used is statistical analysis using SPSS software. The independent variables used in this study are Net Profit Margin (NPM) and Earnings per share (EPS). While the dependent variable used in the study is the stock price. The results showed, the results of multiple linear regression analysis, namely, Y = 163.323 +(-0.033) + 0.149 + e. The results of the T test show</em><em>ed</em><em> that the Net Profit Margin has a value of tcount&gt; t table that is 0.646&gt; 0.05, and Earnings per share has a value of tcount&gt; t table that is 7.616&gt; 2.042. Simultaneously, the variables of Net Profit Margin (NPM) and Earning per share (EPS) have a significant effect on stock prices. While partially there is a significant effect of Net Profit Margin (NPM) and Earnings per share (EPS) on Stock Prices in the Ceramic, Porcelain and Glass Sub-Sector Listed on the Indonesia Stock Exchange.</em></p> <p><strong><em>Keywords</em></strong><em>: Net Profit Margin, Earnings Per Share, Share Price</em></p> Frieska Septiany Suhono Suhono ##submission.copyrightStatement## 2021-09-22 2021-09-22 5 1 140 151 10.31539/costing.v5i1.2088 Pengaruh Budaya Organisasi Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Dinas Perhubungan (Dishub) Kabupaten Karawang https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2371 <p><em>This study aimed to determine the partial or simultaneous effect of organizational culture, employee work discipline on the performance of the employees of the Department of Transportation (Dishub) Karawang Regency. The method used is descriptive and verification method. The population in this study amounted to 255 employees of the Department of Transportation Karawang Regency. The sample in this study amounted to 153 employees using the Solvin method. The sampling technique in this study used a simple random sampling technique. The results showed that there was a partial influence of 34.6% between Organizational Culture on employee performance and there was a partial influence between work discipline on employee performance of 23.6%. While the simultaneous influence of organizational culture and work discipline on employee performance is 58.2% and the influence of other variables outside the model is 41.8%. In conclusion, there is a significant influence between Organizational Culture, Work Discipline, and simultaneously Organizational Culture and Work Discipline on the Performance of the Employees of the Department of Transportation (DISHUB) Karawang Regency.</em></p> <p><em>&nbsp;</em><strong><em>Keywords</em></strong><em>: Organizational Culture, Work Discipline, Employee Performance</em></p> Diella Fakhirah Yunansyah Anggi Pasca Arnu ##submission.copyrightStatement## 2021-09-22 2021-09-22 5 1 152 159 10.31539/costing.v5i1.2371 Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Di Perusahaan Sub Sektor Transportasi Yang Terdaftar Di BEI Tahun 2017-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2590 <p><em>One of the most important things in the financial statements of a company is the integrity of financial reports. Integrity of financial reports, especially in the transportation company sector, there are some that are not in accordance with the standard provisions of the IDX and there are also some transportation companies that do not publish annual financial reports on the IDX. This research was conducted. to analyze the effect of independent commissioners, audit committee, institutional ownership and audit quality on the integrity of financial statements. Integrity of financial statements is the dependent variable in this study, while independent commissioners, audit committee, institutional ownership and audit quality are independent variables in this study. This research is 25 transportation companies listed on the IDX in 2017-2019. In this study the sample was selected using the purposive sampling method. Data analysis was made using classical assumption tests and hypothesis testing using the linear method. double ier. The results of this research show that the independent commissioners,&nbsp;</em><em>audit committee, institutional ownership and audit quality have no effect on the integrity of the financial statements.</em></p> <p><em>Keywords: Independent Commissioner, Audit Committee, Institutional Ownership, Audit Quality, Financial Report Integrity</em></p> Alberto Yakob Kristian Marpaung Laura Raze Tinambunan Irma Natallia Bangun Enda Noviyanti SimorangkirAlbertomarpaung8@gmail.com1 ##submission.copyrightStatement## 2021-09-22 2021-09-22 5 1 160 168 10.31539/costing.v5i1.2590 Pengaruh Ukuran Perusahaan, Likuiditas, Leverage, Dan Aktivitas Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Perdagangan, Jasa Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2589 <p><em>This research was conducted to test the effect of firm size, liquidity, leverage, and activity on profit growth in trading, service and investment sector companies listed on the Indonesia Stock Exchange (IDX) with a population of 164 companies for the period 2016-2019. The sample selection method used in this study is purposive sampling method, with a sample of 50 companies. The implementation of this research uses multiple linear regression analysis method with the SPSS 21 program. From the results of the research that has been done, it shows that simultaneously the independent variables consisting of firm size, liquidity, leverage and activity have a significant effect on the profit growth variable. Partially, it shows that firm size and liquidity have no and insignificant effect on profit growth. While the leverage variable has a negative and significant effect on profit growth and the activity variable has a positive and significant effect on profit growth.</em></p> <p><em>Keywords: Firm Size, Liquidity, Leverage, Activity, Profit Growth</em></p> Adventius Gulo Irmayanti Lumban Gaol Monikha Tampubolon Ike Rukmana Sari ##submission.copyrightStatement## 2021-09-22 2021-09-22 5 1 169 181 10.31539/costing.v5i1.2589 Pengaruh Kepemilikan Manajerial, Profitabilitas, Liability, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2601 <p><em>This study aimed to analyze and examine the effect of managerial ownership, profitability, Liability, and firm size on firm value in basic and chemical industrial sector companies listed on the Indonesia Stock Exchange in 2016-2019. The research method used is a quantitative method. The population in this study was 71 companies and the sample was 23, so the total data were 92 companies. Data analysis using SPSS 20 application, through T test, F test, and multiple linear analysis methods. The results showed, the results of the F test showed that the calculated F value &gt; F table was 2.897 &gt; 2.32, with a significance of 0.028 &gt; 0.05. The results of the T test analysis are as follows, a) the managerial ownership variable has a T count &lt; T table or 0.895 &lt; 1.98973; b) the profitability variable has a value of T count &lt; T table or -0.559 &lt; 1.98973; c) variable Liability has a value of T count &lt; T table or 3.198 &gt; 1.98973; d) firm size variable has a value of T count &lt; T table or 0.078 &lt; 1.98973. In conclusion, partially the variables of Managerial Ownership, Profitability and Firm Size do not have a positive and insignificant effect on firm value, while the Liability variable has a positive and significant effect on firm value. Simultaneously the variables of Managerial Ownership, Profitability, Liability, and Company Size have a major influence on firm value.</em></p> <p><strong><em>Keywords:</em></strong><em> Managerial Ownership, Liability, Firm Value, Profitability, Company Size</em></p> Melati Lumbantoruan Nina Purnasari Yeslia Sarawati Hutabarat Unjur Malo Madris Sinaga Hot Rikardo Marpaung ##submission.copyrightStatement## 2021-09-22 2021-09-22 5 1 182 189 10.31539/costing.v5i1.2601 Analysis of Scrum Implementation in Digital Startup Product Development https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2003 <p>One of the renowned methodology to address product development complexity is Agile methodology. Scrum is the tool of Agile methodology which adopts the Agile manifesto through the incremental and iterative way of developing an IT product. It has been widely used for developing a software project in various organizations and has a reputation for effectively managing the process of product development. However, the application of Scrum often adjusted to fit with the organization. The aim of this paper is to understand the implementation and challenges of Scrum through the interview to the Scrum roles. The needs to build a shippable and working product for immediate business testing or user acceptance are reasons that drive the teams to choose Scrum. The methodology used is qualitative research method using an in-depth interview to the scrum roles that involved in IT product development in the digital startup in Indonesia. The result showed that Scrum makes the process of product development more effective, improves coordination between team members and helps the development team to self-independent in doing the task. Therefore, in summarize, Scrum could manage the process of product development well.</p> <p><strong><em>Keywords</em></strong><em>: Digital Startup, Agile Method, Product Development, Scrum</em></p> Nurindah Tiffani Rachman Dedy Sushandoyo ##submission.copyrightStatement## 2021-09-22 2021-09-22 5 1 190 196 10.31539/costing.v5i1.2003 Analisis Pertumbuhan Laba Pada PT. Toba Pulp Lestari Tbk https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2358 <p><em>This study aims to determine and analyze profit growth on financial ratios Current Ratio, Debt To Assets Ratio, and Total Assets Turn Over at the company PT. Toba Pulp Lestari Tbk. This research method is quantitative method with quantitative descriptive research. Data collection techniques using documentation techniques. The independent variables in this study are the Current Ratio, Debt To Assets Ratio, and Total Assets Turn Over. The dependent variable in this study is profit growth. Data analysis used multiple linear regression analysis. The results of this study indicate that the F test value obtained is Fcount of 5.571 with a significant value of 0.065&gt;0.05. The results of the T test show, a) the CR variable has a tcount of -0.099 with a significant value of 0.926&gt;0.05; b) the DAR variable has a value of -tcount&lt; ttable that is -3.662&lt;2.0150; c) the TATO variable has a tcount of -0.916 with a significant value of 0.411&gt;0.05. In conclusion, partially Current Ratio, Debt To Assetsratio, and Total Assets Turn Over have no effect on profit growth at PT. Toba Pulp Lestari Tbk. Simultaneously Current Ratio, Debt To Assets Ratio, and Total Assets Turn Over together affect profit growth at PT. Toba Pulp Lestari Tbk.</em></p> <p><strong><em>Keywords</em></strong><em>: Current Ratio, Debt to Assets Ratio, Profit Growth, Total Assets Turn Over</em></p> Agustina Br. Tungkir Mila Yulia Herosian Maria Cendika Manalu M. Alvi Syahri ##submission.copyrightStatement## 2021-09-25 2021-09-25 5 1 197 202 10.31539/costing.v5i1.2358 Kepatuhan Wajib Pajak Di Desa Maluruwu Kecamatan Palue Kabupaten Sikka Ditinjau Dari Aspek Kesadaran Wajib Pajak, Tingkat Penghasilan, Sanksi, Tingkat Pengetahuan Dan Kualitas Pelayanan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2876 <p><em>This study aimed to determine the effect of taxpayer awareness, taxpayer income level, taxpayer sanctions, taxpayer knowledge level and service quality on mandatory compliance. The research method used is a quantitative method and a survey approach. The data used in this study is primary data in the form of a questionnaire distributed to taxpayers registered in Maluriwu Village, Palue District, Sikka Regency. The sample used has a sampling limit of 90 respondents. The results showed that the F test results were known to be significant (0.249) greater than 0.05 or above 5%. The results of the T test are known that, a) the significance value of taxpayer awareness is 0.850 &gt; 0.05; b) the significance value of the income level of the taxpayer is 0,-91 &gt; 0.05; c) the significance value of the sanction is 0.164 &gt; 0.05; d) the significance value of taxpayer knowledge is 0.878 &gt; 0.05; e) the significance value of service quality is 0.594 &gt; 0.05. The conclusion, partially or simultaneously, shows that taxpayer awareness, income level, sanctions, knowledge level and service quality do not affect taxpayer compliance.</em></p> <p><strong><em>Keywords</em></strong><em>: Taxpayer Compliance, Taxpayer Awareness, Service Quality, Taxpayer Sanctions, Income Level, Knowledge Level</em></p> Maria Nona Dince Yoseph Darius Purnama Rangga ##submission.copyrightStatement## 2021-09-25 2021-09-25 5 1 203 213 10.31539/costing.v5i1.2876 Pengaruh Opini Audit, Umur Perusahaan, Profitabilitas, Dan Pergantian Auditor Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia (BEI) Pada Tahun 2017 – 2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2290 <p>The purpose of this discussion is to review the related audit opinion, company age, profitability, as well as the change of auditors in the manufacturing industry listed on the Indonesia Stock Exchange for the period 2017-2019. Researchers use quantitative research methods, meaning the data is obtained in <a href="http://www.idx.co.id">www.idx.co.id</a>&nbsp; The population of 182 issuers, while the sampling technique is purposive sampling, so the number of samples is 65 issuers with the period 2017-2019. The Hypothesis test used is logistic regression. The result is partially significant value of audit opinion 0.999 &gt; 0.05, company age 0.008 &lt; 0.05, profitability 0.554 &gt; 0.05, auditor turnover 0.612 &gt; 0.05, simultaneously significant value obtained by 0.00 &lt; 0.05. From these results, it was concluded that audit opinions, profitability, and auditor turnover do not influence audit report lag. Meanwhile, the age of the company has an association over audit report lag, and simultaneously there is an influence between audit opinions, the age of the company, profitability, and the change of auditors on audit report lag.</p> <p>Keywords : Audit opinion; company age; profitability; auditor turnover; audit report lag.</p> Valentina Lorensa br Sitompul Firma Kristin Agustina Simanjuntak Wenny Anggeria Ginting ##submission.copyrightStatement## 2021-09-25 2021-09-25 5 1 214 221 10.31539/costing.v5i1.2290 Pengaruh Pemberian KUR dan Strategi Pemasaran terhadap Kemampuan Bertahan UMKM di Tengah Pandemi Covid-19 (Studi Kasus UMKM di Kota Denpasar) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2327 <p><em>One of the government's efforts to help the sustainability of MSMEs in the midst of the Covid-19 pandemic is to provide KUR, this effort to stimulate MSMEs in developing their businesses. The objectives of this study were to determine: (1) the effect of giving KUR on the survival capacity of MSMEs in the midst of the Covid-19 pandemic; (2) The Influence of Marketing Strategy on the Survival Capability of MSMEs in the Middle of the Covid-19 Pandemic; (3) The Effect of Giving KUR and Marketing Strategy together on the Ability to Survive MSMEs in the Middle of the Covid-19 Pandemic. Data were analyzed by statistical simple regression analysis and multiple regression of two predictors. Through the results of predictions with predictors X1 (Giving KUR) and X2 (Marketing Strategy) to Y (Ability to Endure), the Freg price is 138.32. With (Nm-1) in this case db = 107/2, with a significance level of 5%, the value of Ftable is 3.08 This means that the regression line analyzed is significant to be used as a basis for predictions because it is between the criteria (Y) and the predictors (X1 , X2) there is a significant relationship. Freg is greater than the value of F table or 138.32&gt; 3.08. So that the Zero Hypothesis tested is rejected and the Alternative Hypothesis is accepted which indicates that there is a significant relationship between KUR and Marketing Strategies on the Ability to Survive for MSMEs in the Middle of the Covid-19 Pandemic (Case Study of MSMEs in Denpasar City). Relative Contribution (SR%) for each predictor, namely X1 (giving KUR) = 70.21%, and X2 (Marketing Strategy) = 29.78%. While the regression line is 53.67% which consists of the effective contribution of predictor X1 (giving KUR) = 37.69%. And the effective contribution of predictor X2 (Marketing Strategy) = 15.98% while the remaining 46.33%.% Is influenced by other factors. Based on the results of the analysis and conclusions, it is hoped that MSME actors will further improve their marketing strategies so that they can compete in accordance with the current situation and conditions.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> KUR; Marketing strategy; Ability to Endure</em></p> Ni Luh Putu Yesy Anggreni ##submission.copyrightStatement## 2021-10-17 2021-10-17 5 1 222 227 10.31539/costing.v5i1.2327 Kinerja Karyawan PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi Berdasarkan Efikasi Diri Dan Kecerdasan Emosional https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2434 <p><em>This research was conducted to examine the effect of self-efficacy and emotional intelligence on employee performance at PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi. The method used in this research is an associative method with a quantitative approach. The population in this study were employees of PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi. The sampling technique used was the method of saturation sampling by distributing questionnaires to 47 employees of the engineering and processing division of PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi. The results prove that the f-count value is 20.683 (≥ f-table = 3.209) with a significance value of 0.000 (&lt;0.05). So self-efficacy and emotional intelligence simultaneously have a significant positive effect on employee performance. The results also prove that the t-count value of self-efficacy is 3.200 (≥ t-table 2.014) and the t-value of emotional intelligence is 2.991 (≥ t-table 2.014). So it can be concluded that self-efficacy has a significant positive effect on employee performance and emotional intelligence has a significant positive effect on employee performance.<br><br><strong>Keywords: </strong></em><em>Self-Efficacy, Emotional Intelligence, Employee Performance</em><strong>&nbsp;&nbsp; </strong></p> Raihan Mughits Shalshabill Faizal Mulia Z Dicky Jhoansyah ##submission.copyrightStatement## 2021-10-17 2021-10-17 5 1 228 235 10.31539/costing.v5i1.2434 Sistem Informasi Audit Penyerapan Anggaran Berbasis Web https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2862 <p><em>Implementation of Government Regulation No. 60 of 2008 concerning the government's internal control system, which requires an evaluation of the implementation of the budget for each business unit in each government agency. This assessment will be carried out by the Internal Control Department (SPI), which in this case concerns the use of the monthly budget by units and universities at UIN Walisongo Semarang. This audit will advise the consultant on the implementation of the relevant unit budget. An online budget audit program needs to be developed to ensure accurate information. This information system helps SPI auditors determine the performance of absorption of the unit and faculty budget. Audit software development by adopting research and development (R&amp;D). The program developed on the web goes through the planning, system analysis, system model, and system design phases. Tools that include context diagrams and flowcharts are used to illustrate the course of a series of operations in this program. Testing the feasibility of the software using the black box method and the result is an information system that is applied to the budget audit implementation at Walisongo Islamic University in Semarang.</em></p> <p><strong><em>Keywords:</em></strong><em> Information System, Internal Audit Budget Absorption.</em></p> Setyo Budi Hartono ##submission.copyrightStatement## 2021-10-17 2021-10-17 5 1 236 245 10.31539/costing.v5i1.2862 Pengaruh Quick Ratio, Debt to Equity Ratio, Total Asset Turnover, Net Profit Margin terhadap Pertumbuhan Laba pada Perusahaan Property dan Real Estate Yang Terdaftar di BEI Tahun 2017-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2359 <p><em>This</em><em> v</em><em>study</em><em> v</em><em>intends</em><em> v</em><em>to</em><em> v</em><em>analyze</em><em> v</em><em>and</em><em> v</em><em>also</em><em> v</em><em>assess</em><em> v</em><em>the</em><em> v</em><em>impact</em><em> v</em><em>of</em><em> v</em><em>the</em><em> v</em><em>Quick</em><em> v</em><em>Ratio,</em><em> v</em><em>DAR,</em><em> v</em><em>TATO,</em><em> v</em><em>and</em><em> v</em><em>NPM</em><em> v</em><em>on</em><em> v</em><em>Profit</em><em> v</em><em>Growth.</em><em> v</em><em>In</em><em> v</em><em>this</em><em> v</em><em>study,</em><em> v</em><em>the</em><em> v</em><em>population</em><em> v</em><em>used</em><em> v</em><em>is</em><em> v</em><em>Property</em><em> v</em><em>and</em><em> v</em><em>Real</em><em> v</em><em>Estate</em><em> v</em><em>business</em><em> v</em><em>entities</em><em> v</em><em>that</em><em> v</em><em>were</em><em> v</em><em>recorded</em><em> v</em><em>in</em><em> v</em><em>the</em><em> v</em><em>2017-2019</em><em> v</em><em>period</em><em> v</em><em>on</em><em> v</em><em>the</em><em> v</em><em>IDX.</em><em> v</em><em>This</em><em> v</em><em>study</em><em> v</em><em>uses</em><em> v</em><em>data</em><em> v</em><em>analysis</em><em> v</em><em>techniques</em><em> v</em><em>such</em><em> v</em><em>as</em><em> v</em><em>Multiple</em><em> v</em><em>Linear</em><em> v</em><em>Regression,</em><em> v</em><em>Determination</em><em> v</em><em>Coefficient</em><em> v</em><em>Test,</em><em> v</em><em>T-Test,</em><em> v</em><em>and</em><em> v</em><em>F</em><em> v</em><em>Test.</em><em> v</em><em>The</em><em> v</em><em>results</em><em> v</em><em>of</em><em> v</em><em>the</em><em> v</em><em>assessment</em><em> v</em><em>on</em><em> v</em><em>this</em><em> v</em><em>research</em><em> v</em><em>test</em><em> v</em><em>state</em><em> v</em><em>that</em><em> v</em><em>partially</em><em> v</em><em>the</em><em> v</em><em>Quick</em><em> v</em><em>Ratio</em><em> v</em><em>has</em><em> v</em><em>a</em><em> v</em><em>negative</em><em> v</em><em>and</em><em> v</em><em>significant</em><em> v</em><em>impact</em><em> v</em><em>on</em><em> v</em><em>Profit</em><em> v</em><em>Growth,</em><em> v</em><em>Partially</em><em> v</em><em>the</em><em> v</em><em>DAR</em><em> v</em><em>has</em><em> v</em><em>no</em><em> v</em><em>impact</em><em> v</em><em>on</em><em> v</em><em>Growth</em><em> v</em><em>Profit,</em><em> v</em><em>Partially</em><em> v</em><em>TATO</em><em> v</em><em>has</em><em> v</em><em>no</em><em> v</em><em>impact</em><em> v</em><em>on</em><em> v</em><em>Profit</em><em> v</em><em>Growth,</em><em> v</em><em>Partially</em><em> v</em><em>NPM</em><em> v</em><em>has</em><em> v</em><em>no</em><em> v</em><em>impact</em><em> v</em><em>on</em><em> v</em><em>Profit</em><em> v</em><em>Growth.</em><em> v</em><em>Meanwhile,</em><em> v</em><em>Simultaneously</em><em> v</em><em>Quick</em><em> v</em><em>Ratio,</em><em> v</em><em>DAR,</em><em> v</em><em>TATO,</em><em> v</em><em>NPM</em><em> v</em><em>Impacted</em><em> v</em><em>Profit</em><em> v</em><em>Growth</em><em> v</em><em>with</em><em> v</em><em>a</em><em> v</em><em>significant</em><em> v</em><em>value</em><em> v</em><em>of</em><em> v</em><em>0.049</em><em> v</em><em>in</em><em> v</em><em>Property</em><em> v</em><em>and</em><em> v</em><em>Real</em><em> v</em><em>Estate</em><em> v</em><em>Companies</em><em> v</em><em>listed</em><em> v</em><em>in</em><em> v</em><em>the</em><em> v</em><em>2017-2019</em><em> v</em><em>period</em><em> v</em><em>on</em><em> v</em><em>the</em><em> v</em><em>IDX.</em></p> <p><em>Keywords:</em><em> v</em><em>Quick</em><em> v</em><em>Ratio,</em><em> v</em><em>Debt</em><em> v</em><em>To</em><em> v</em><em>Asset</em><em> v</em><em>Ratio,</em><em> v</em><em>Total</em><em> v</em><em>Asset</em><em> v</em><em>Turn</em><em> v</em><em>Over,</em><em> v</em><em>Net</em><em> v</em><em>Profit</em><em> v</em><em>Margin,</em><em> v</em><em>Profit</em><em> v</em><em>Growth.</em></p> Siti Dini Cindi Cenora Manalu Desy Renica S Gultom Lilis Suheri Purba ##submission.copyrightStatement## 2021-10-17 2021-10-17 5 1 246 254 10.31539/costing.v5i1.2359 Pengaruh Budaya Organisasi Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Dinas Pendidikan, Pemuda Dan Olahraga (Disdikpora) Kabupaten Karawang https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2370 <p><em>This study aims to determine the partial and simultaneous influence between organizational culture, employee work environment on the performance of the employees of the Department of Education, Youth and Sports (DISDIKPORA), Karawang Regency. The method used in this research is descriptive and verification methods. The population in this study were 267 employees of the Office of Education, Youth and Sports (DISDIKPORA) Karawang Regency. The sample used in this study amounted to 157 employees. The sampling technique used in this study is a simple random sampling technique. The results showed that there was a partial influence of 28.2% between Organizational Culture on employee performance and there was a partial influence between the work environment and employee performance by 19.3%. Meanwhile, the simultaneous influence between organizational culture and work environment on employee performance is 47.5% and the influence of other variables outside the model is 52.5%. 47.5%.</em><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Organizational Culture, Work Environment, Employee Performance.</em></p> Dede Yulia Anggi Pasca Arnu ##submission.copyrightStatement## 2021-10-24 2021-10-24 5 1 265 272 10.31539/costing.v5i1.2370 The Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2328 <p><em>Financial performance is the basis of an assessment to measure whether or not the company's performance is good. Financial performance can be seen in the financial statements in the form of financial ratios, where in this study to measure the financial performance of state-owned companies using Return Of Asset (ROA). The purpose of this research is to find out, analyze and explain Good Corporate Governance (GCG), company size on financial performance at </em><em>Badan Usaha Milik Negara</em><em> (BUMN) listed on the Indonesia Stock Exchange in 2015-2018. This type of research is descriptive quantitative with secondary data sources, the sample selection in this study using purposive sampling method and the method of testing this research using multiple linear regression analysis method. The number of samples in this study were 17 state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. Based on the results of the study, it can be concluded that Good Corporate Governance (GCG) and company size on financial performance in </em><em>Badan Usaha Milik Negara</em><em> (BUMN) is 0.203 which means 20.30% Good Corporate Governance (GCG), company size affects financial performance, while the remaining 79.70% is influenced by other factors. And based on the results of the hypothesis obtained, there is a significant positive influence between the Board of Commissioners, the Audit Committee, the Board of Directors and Company Size on the financial performance of BUMN companies for the 2015-2018 period.</em></p> <p><em>&nbsp;</em><strong><em>Keyword</em></strong><em>s: Good Corporate Governance, Company Size, Return Of Asset.</em></p> Isra Mira NIta Gusganda Suria Manda ##submission.copyrightStatement## 2021-10-24 2021-10-24 5 1 279 290 10.31539/costing.v5i1.2328 Manajemen Sumber Daya Manusia Pengaruh Kompetensi, Kedisiplinan Dan Sistem Kerja Terhadap Peningkatan Kualitas Kerja Guru Pada Yayasan Adlin Murni https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2378 <p>The study is conducted in order to be able to understand competence, discipline, and systems of work On The Improvement Of Teacher Work Quality In Yayasan Adlin Murni. The Yayasan Adlin Murni has a vision of becoming an excelling school of morality and excellence while the mission of the Yayasan Adlin Murni is: to educate students to become conscious of god, to be concerned about the environment, to develop students who care about science and technology, and to educate underachieving and extracurricular students. In the study the author uses a quantitative research method with the sample used amounts to 75 samples. Data analysis with a double line-regression model and thus obtaining disciplinary results and work systems are affecting the quality of work in a Yayasan Adlin Murni teacher.</p> <p><strong><em>Keywords : </em></strong><em>Competence, Disciplin</em><em>e, </em><em>&nbsp;Work System</em><em>, and Work quality</em></p> Isnaini Mega Utari Dhita Adriani Rangkuti ##submission.copyrightStatement## 2021-10-24 2021-10-24 5 1 273 278 10.31539/costing.v5i1.2378 Pengaruh Disiplin Kerja, Kepuasan Kerja Dan Komunikasi Terhadap Kinerja Karyawan Pada PT Putra Jaya Propita https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2839 <p><em>The background of the research in this study was to examine the effect of work discipline, job satisfaction and communication on employee performance at PT Putra Jaya Propita. Decreased employee performance becomes the basis for researchers to develop factors that cause decreased performance. The objects in this study were employees of PT Putra Jaya Propita with a total population of 76 employees. The research sample was 76 employees using saturated sampling techniques. Research limits theory to the use of theories related to human resource management. The method in this study uses quantitative methods with a causal study research model. The implementation of this research can be a consideration to pay attention to discipline, satisfaction and communication that occurs in the company and its impact on employee performance. The conclusions on the research results indicate that the study accepts the hypothesis that work discipline, job satisfaction and communication have an effect on employee performance at PT Putra Jaya Propita either simultaneously or partially with a determination value of 40.7%..</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords </em></strong><em>: Work Discipline. Job Satisfaction, Communication and Employee Performance</em></p> Nabila Husna Rosinta Romauli Situmeang Athaya Agnezka Megawati Sagala ##submission.copyrightStatement## 2021-10-24 2021-10-24 5 1 291 299 10.31539/costing.v5i1.2839 Analisis Pengaruh ROA, DER, PER, Dan EVA Terhadap Return Saham Pada Perusahaan Food And Beverage https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2602 <p><em>Investment or what we often call investment is an investment activity in the form of assets or funds by a company or individual with the aim of getting profits in the future. Investment is also a factor to increase economic growth. Investments can be made in the capital market which is a place where investors and companies seeking funding sources meet. The hope for investors who invest their funds in a company is to get a maximum return in the future. This study aims to determine and analyze Return of Assets, Debt to Equity Ratio, Price Earning Ratio and Economic Value Added to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017 - 2019. The research approach used in this study is quantitative approach. With the purposive sampling method, a sample of 15 food and beverage companies listed on the Indonesian stock exchange in 2017 – 2019, multiplied by three years of research. The type of data used in this research is secondary data. Secondary data is the financial statements of food and beverage companies listed on the Indonesia stock exchange in 2017 – 2019 with the website www.idx.co.id. The results show that Return of Assets, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added have a simultaneous effect on Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017 - 2019. Return on Assets has no effect and is not significantly significant. partial to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017–2019. Debt to Equity Ratio has no effect and is not partially significant to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017–2019. Price Earning Ratio has partial and insignificant effect on Stock Return in food and beverage companies listed on the Indonesian stock exchange in 2017 – 2019. 4.Economic Value Added has partial and significant effect on Stock Return in food and beverage companies listed on the stock exchange Indonesian securities in 2017 – 2019.</em></p> <p><strong><em>Keywords:</em></strong><em> Return of Assets, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added and Stock Return.</em></p> Namira Ufrida Rahmi Gladys Callista Silvya Wijaya Melly Melly Tiffany Tiffany ##submission.copyrightStatement## 2021-10-28 2021-10-28 5 1 255 264 10.31539/costing.v5i1.2602 Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Net Profit Margin Terhadap ROA Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2380 <p><em>This study aims to determine the effect of the variable current ratio, debt to equity ratio, total asset turnover and net profit margin on ROA. The population of this study obtained 67 companies selected using purposive sampling with certain criteria as many as 27 companies. The type of data used in this research is quantitative data. The data source in this research is secondary data. The data collection technique is done by using documentation technique and data analysis using multiple linear analysis. The results of the study partially show that the current ratio, total asset turnover and net profit margin have a positive and significant effect on ROA, the debt to equity ratio has a negative and significant effect on ROA. The research results simultaneously show the current ratio, debt to equity ratio, total asset turnover and net profit margin to ROA.</em></p> <p>Keywords: <em>Current Ratio, Debt To Equity Ratio, Net Profit Margin, ROA, Total Assset Turnover</em></p> Nilam Permata Sari Br Tarigan Febby Chintya Grace Elisabeth Mila Yulia Herosian ##submission.copyrightStatement## 2021-10-28 2021-10-28 5 1 300 306 10.31539/costing.v5i1.2380 Pengaruh Profitabilitas (ROE), Ukuran Perusahaan, Financial Distress, Dan Opini Audit Terhadap Auditor Switching Pada Perusahaan Manufaktur Di BEI Tahun 2017-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2453 <p><em>This study aims to examine and examine the effect of profitability with indicators of ROE, company size, financial distress and audit opinion on auditor switching in manufacturing companies on the IDX in 2017-2019. This research uses descriptive quantitative methods, using secondary data and documentation study collection techniques. Manufacturing companies have a population of 166 where there are only 122 companies that can be sampled. Data analysis used logistic regression. The test results show that simultaneously profitability, company size, financial distress and audit opinion have an effect on auditor switching in manufacturing companies on the IDX in 2017-2019 while individually only audit opinions have an influence on auditor switching.</em></p> <p><strong><em>Keywords :</em></strong><em> Profitability (ROE), Company Size, Financial Distress, Audit Opinions and Auditor Switching.</em></p> Annisa Nauli Sinaga Mega Mega Felline Felline Osvaldo Romi Wijaya ##submission.copyrightStatement## 2021-11-06 2021-11-06 5 1 307 317 10.31539/costing.v5i1.2453 PENGARUH PERPUTARAN MODAL KERJA, AKTIVA TETAP, DEBT TO TOTAL ASSETS RATIO DAN EARNING PER SHARE TERHADAP RETURN ON ASSETS PADA PERUSAHAAN TRADE, SERVICE AND INVESTMENT DENGAN CURRENT RATIO SEBAGAI PEMODERASI https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2364 <p><em>Trade, Service and Investment company is one of the</em> <em>fastest growing</em> <em>corporate&nbsp; sectors&nbsp; in Indonesia. This is due to the many needs and&nbsp; desires of the&nbsp; community are unlimited. Where the company established of course also has the&nbsp; main&nbsp; goal&nbsp; of&nbsp; obtaining maximum&nbsp; profit/profit&nbsp; from&nbsp; the activities carried out in developing the company. The purpose of this study is to determine the effect of Working Capital Turnover, Fixed Asset Turnover,&nbsp; Debt To Total Assets Ratio and Earning Per Share&nbsp; on Return On Assets with Current Ratio&nbsp; as Moderating.</em></p> <p><em>The sampling method used is purposive&nbsp; sampling. Sampel&nbsp; used by</em> <em>29&nbsp; Trade, Service and Investment companies using secondary data from the Indonesia Stock Exchange for the period 2018-2020. The data analysis models used in this study are multiple linear regression analysis, determination coefficient, simultaneous significance test, individual parameter significance test, and moderation regression analysis model.</em></p> <p><em>The final result of this study is Working Capital Turnover, Fixed Asset Turnover,Debt to Total Asset Ratio&nbsp; and Earning per Share&nbsp; simultaneously positively and significantly affect profitability in&nbsp; Trade, Service &amp;Invesment companies listed on the Indonesia Stock Exchange. Partial Turnover of Working Capital, Settlement of Fixed Assets, and&nbsp; Debt To Total Assets Ratio has no effect and is insignificant to profitability, while Earning Per Share has an effect and is positive and significant to profitability. While the Current Ratio is not a moderation variable, so the Current Ratio cannot strengthen or weaken the relationship between inde</em><em>p</em><em>enden</em><em>t</em><em> and dependent variables.</em></p> <p><strong><em>Keywords:</em></strong><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Working Capital Turnover</em>, <em>Fixed Asset Turnover,&nbsp; Debt To Total Assets Ratio,</em> <em>Earning Per Share,&nbsp; Return On Assets, Current Ratio.</em></p> Annisa Nauli Sinaga Putri Handayani Singh Veronica Veronica Shelly Wijaya ##submission.copyrightStatement## 2021-11-06 2021-11-06 5 1 318 330 10.31539/costing.v5i1.2364 Pengaruh Profitabilitas, Free Cash Flow, Likuiditas Dan Pertumbuhan Penjualan Terhadap Kebijakan Hutang Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2591 <p><em>This research was conducted to see the effect of profitability, free cash flow, liquidity and sales growth on debt policy. This research was conducted in consumer goods industry sector companies listed on the IDX with a population of 52 in 2016-2019. The sampling method used in this study was purposive sampling technique so that a sample of 31 companies was obtained. The analysis technique used is multiple linear regression. Based on the results of the research carried out, it can be seen that the liquidity variable partially has a negative and significant effect on debt policy. The variables of profitability, free cash flow and sales growth partially have no effect and are not significant to the debt policy. Simultaneously, the variables of profitability, free cash flow, liquidity and sales growth have a significant effect on debt policy.</em></p> <p><strong><em>Keywords</em></strong><em>: Profitability, Free Cash Flow, Liquidity, Sales Growth, Debt Policy</em></p> Bartholomeus Nainggolan Resi Agustina Manalu Ferdinand Napitupulu ##submission.copyrightStatement## 2021-11-06 2021-11-06 5 1 331 342 10.31539/costing.v5i1.2591 Pengaruh Ukuran Perusahaan, Ukuran Kap, Komite Audit, Resiko Perusahaan, Dan Profitabilitas Terhadap Audit Fee Pada Perusahaan Jasa Sektor Property, Real Estate, And Building Construction Yang Terdaftar Di Bursa Efek Indonesia (BEI) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2450 <p><em>This study aims to find out the influence of company size, accounting firm size, audit committee, company risk, and profitability on audit fee in the property, real estate, and building construction service companies that listed on Indonesian Stock Exchange (IDX). There are 24 companies as sample with total of 72 data. Variables of company size, accounting firm size, audit committee, company risk, and profitability tested by using multiple linier regression, classic assumption test, and hypothesis testing. According to simultaneous test company size, accounting firm size, audit committee, company risk, and profitability have significant effect towards audit fee.&nbsp; Coefficient of determination test shown 0,592 can be interpreted that influence of company size, accounting firm size, audit committee, company risk, and profitability towards audit fee is 59,2%. The another 40,8% were influenced of other variables that were not mentioned. </em></p> <p><strong><em>Keywords : </em></strong><em>Company Size, Accounting Firm Size, Audit Committee, Company Risk, Profitability, Audit Fee </em></p> Dedy Putra Naibaho Melisa Melisa Lavinia Fransiska Annisa Nauli Sinaga ##submission.copyrightStatement## 2021-11-13 2021-11-13 5 1 343 350 10.31539/costing.v5i1.2450 Pengaruh Pelaksanaan Penyuluhan Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2362 <p><em>This research is a qualitative research that aims to identify the effect of the implementation of tax regulation counseling on taxpayer compliance. Tax is a mandatory contribution to the state that is owed by an individual or entity that is coercive in nature based on the law, with no direct compensation and is used for the purposes of the state for the greatest prosperity of the people. Compliance with taxation is a manifestation of tax regulations in reporting and depositing taxes owed by taxpayers. Socialization is an interaction that is carried out to increase the knowledge of taxpayers and prospective taxpayers related to taxation. This study took 4 (four) resource persons consisting of two Gunungsitoli KP2KP employees and two registered taxpayers. Research data collection was carried out through unstructured interviews by directly visiting sources and asking questions about the information needed by researchers. The results of this study indicate that taxpayer compliance that occurs greatly affects taxpayer knowledge of tax regulations and the quality of tax services provided by KP2KP.</em><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Taxpayer Compliance, KP2KP, Tax Counseling, Tax Consultation</em></p> Dian Kartika Zega Suzy Noviyanti ##submission.copyrightStatement## 2021-11-13 2021-11-13 5 1 351 357 10.31539/costing.v5i1.2362 Pengaruh Iklan Dan Kualitas Produk Terhadap Keputusan Pembelian Produk Kartu Perdana Smartfren Pada Masyarakat Perumnas Muara Siban Kabupaten Lahat https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2925 <p><em>Technology brings humans into individuals who prioritize practicality in carrying out various activities. In terms of communication, cellular phones have become part of the life of modern Indonesian society as a technology that provides easy communication for its users. This background of consumer desires certainly motivates the cellular industry to compete. Advertising is very important to spur the development of products on the market in the face of competition between similar companies. In addition to paying attention to product quality, the company also pays attention to advertising which is no less important. The data collection method used in this research is literature study, which is a method used to obtain theoretical data related to the problems discussed. Then field studies, namely interviews, observations, which relate to the problem under study. to get clear data. The analytical method used in this study is qualitative, namely comparing the existing theory with the influence of advertising and product quality on purchasing decisions for Smartfren prime card products and quantitative analysis, namely data analysis using multiple linear regression statistical formulas with equations. Based on the results of research that has been carried out in the Perumnas Muara Siban Community, Lahat Regency, and the results of the analysis of the influence of advertising and product quality on purchasing decisions for Smartfren starter packs, the following conclusions can be drawn: In the t test, it was found that there was a significant effect of the advertising variable (X1) on the Purchase Decision of the Smartfren starter pack product, while the product quality variable has no effect on the purchase decision of the Smartfren starter pack. In the F test, it was found that there was a linear relationship between advertising (X1) and product quality (X2) together or simultaneously having a significant influence on the Purchase Decision of Smartfren starter pack products (Y). Of the three factors, namely advertising and product quality, the most dominant influence on the Smartfren starter pack product purchase decision is advertising.</em></p> <p><strong><em>Keywords:</em></strong><em> Advertising, Product Quality and Purchase Decision</em></p> Hestin Hestin ##submission.copyrightStatement## 2021-11-13 2021-11-13 5 1 358 364 10.31539/costing.v5i1.2925 Pengaruh Audit Tenure, Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2448 <p><em>This study is to discuss whether there is an effect of audit tenure, liquidity, solvency and profitability on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research method used is quantitative research that uses secondary data and data collection techniques for documentation studies. The population collected was 169 companies, while the sample that was processed based on the consideration there were 96 companies. The data analysis technique used logistic regression. The test results show that partially using the Wald test, only audit tenure has an effect on going concern audit opinions while other variables, namely liquidity, solvency and profitability, do not affect going concern audit opinions. Simultaneous test results using the Omnibus test show that audit tenure, liquidity, solvency and profitability affect going concern audit opinions. Based on the Cox &amp; Snell's R Square value, the variability of the dependent variable (going concern audit opinion) which can be explained by the variability of the independent variables (audit tenure, liquidity, solvency and profitability) is only 3.3%.</em></p> <p><strong>Keywords : </strong><em>Audit Tenure, Liquidity, Solvency, Profitability and Going Concern Audit Opinions</em>.</p> Andre Prayoga Annisa Nauli Sinaga ##submission.copyrightStatement## 2021-12-01 2021-12-01 5 1 365 375 10.31539/costing.v5i1.2448 Pengaruh Keadilan Organisasi Dan Leader Member Exchange Terhadap Komitmen Organisasi Pada PT. Eka Karya Graha Flora Sukabumi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2419 <p><em>The purpose of this study was to determine the effect of organizational justice and leader member exchange (LMX) on organizational commitment at PT. Eka Karya Graha Flora Sukabumi. This study uses descriptive and associative methods using saturated sampling technique for sampling by distributing questionnaires to 88 employees of PT. Eka Karya Graha Flora Sukabumi. The data analysis technique used is validity test, reliability test, multiple linear regression analysis including multiple correlation coefficient test, coefficient of determination test, and hypothesis testing t test and f test. The results of this study indicate that organizational justice on organizational commitment has a significant influence and leader member exchange on organizational commitment also has a significant influence. And the results of the influence of organizational justice and leader member exchange have a positive and significant influence on organizational commitment.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong> <em>Organizational Justice; Leader Member Exchange; Organizational Commitment</em></p> Anggia Nurul Safarila Acep Samsudin Nor Norisanti ##submission.copyrightStatement## 2021-12-01 2021-12-01 5 1 376 380 10.31539/costing.v5i1.2419 Pengaruh Komite Audit, Reputasi Auditor, Likuiditas, Dan Rasio Hutang Terhadap Kebijakan Dividen Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Real Estate Dan Building Construction Yang Terdaftar Di Bursa Efek Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2429 <p><em>The purpose of this study is to see the effect of the Audit Committee, Auditor's Reputation, Liquidity, and Debt Ratio on Dividend Policy with Profitability as a Moderation Variable in Real Estate and Building Construction Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a quantitative research. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange www.idx.co.id. The population in this study were all Real Estate and Building Construction companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period as many as 75 companies, with a purposive sampling technique so that the sample that met the criteria was 17 companies. From this research it can be seen that the Audit Committee, Auditor's Reputation, Liquidity and Debt Ratio simultaneously have a significant and significant effect on dividend policy and Auditor's reputation has a partial and significant negative effect on dividend policy, and the Audit Committee, liquidity and debt ratio partially have no effect and not significant to dividend policy.</em></p> <p><strong><em>Keywords</em></strong><em>: Audit Committee, Auditor's Reputation, Debt to Equity Ratio, Dividend Policy, Profitability</em>&nbsp;&nbsp;&nbsp;</p> Annisa Nauli Sinaga Catherine Pangestu Christina Christina ##submission.copyrightStatement## 2021-12-01 2021-12-01 5 1 381 390 10.31539/costing.v5i1.2429 Analisis Current Retio, Return On Asset, Ukuran Perusahaan Dan Total Asset Turnover Terhadap Struktur Modal Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2594 <p><em>This study aims to examine and analyze how the effect of Current Ratio, Return On Assets, Company Size and Total Asset Turnover on Capital Structure. This research is a quantitative research. The population in this study are various industrial sector companies listed on the Indonesia Stock Exchange totaling 46 companies. The sample of this research is 13 companies selected by purposive sampling technique. The statistical method used is multiple linear regression analysis. The results showed that the Current Ratio, Company Size and Total Asset Turnover had an effect on the Capital Structure. While the Return on Assets has no effect on the Capital Structure. And simultaneously Current Ratio, Return On Assets, Company Size and Total Asset Turnover affect the Capital Structure. The magnitude of the coefficient of determination is 70.2% while the remaining 29.8% Capital Structure is explained by other variables not examined in this study. The conclusion of this study is that only the Current Ratio, Company Size and Total Asset Turnover have a significant effect on the Capital Structure of various industrial sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Current Ratio, Return On Assets, Company Size, Total Asset Turnover, Capital Structure</em></p> Friska Darnawaty Sitorus Angeline Angeline Selvi Selvi Marcopolo Marcopolo Kisstina Kisstina ##submission.copyrightStatement## 2021-12-01 2021-12-01 5 1 391 399 10.31539/costing.v5i1.2594 Pengaruh Ukuran Perusahaan,Profitabilitas,Pertumbuhan Perusahaan Dan Laverage Terhadap Nilai Perusahaan Pada Sektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2449 <p><em>This study aims to examine and analyze how the influence of company size, profitability, company growth and leverage on firm value in the property and real estate sectors listed on the Indonesia Stock Exchange in 2017-2019, either partially or simultaneously. This research is a quantitative research. The population in this study is the property and real estate sector companies totaling 58 companies. The sample of this research is 27 companies selected by purposive sampling technique. The statistical method used is multiple linear regression analysis. The results of the study indicate that company size, company growth and leverage have no effect on company value. While profitability has a significant effect on firm value. And simultaneously Company Size, Profitability, Company Growth and Leverage have an effect on Company Value. The magnitude of the coefficient of determination is 33.1% while the remaining 66.9% Firm Value is explained by other variables not examined in this study. The conclusion of this study is that only profitability has a significant effect on firm value in the property and real estate sectors listed on the Indonesia Stock Exchange in 2017-2019.</em></p> <p><strong><em>Keywords :</em></strong><em> Company Size, Profitability, Company Growth, Leverage, Firm Value</em></p> Annisa Nauli Sinaga Perdy Perdy Agustina Teresia Purba ##submission.copyrightStatement## 2021-12-07 2021-12-07 5 1 400 408 10.31539/costing.v5i1.2449 Pengaruhhearning Per Share, Debt To Equith Rasio, Pertumbuhan Penjualan, Dividen, Return On Equith, Current Rasio Terhadap harga Saham Pada perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia 2016-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2468 <p><em>This study aims to analyze how the influence of Earning Per Shere (EPS), Debt To Equith Ratio (DER), Sales Growth (PP), Dividends, Retrun On Equith (ROE), Current Ratio (CR), on Share Prices in Registered ConsumereGoods Companies. on the Indonesia Stock Exchange 2016-2019. Partially or simultaneously, researched based on 42 populations with 26 sample companies and 104 total data studied. From the conclusion we can know that the influence between EPS is not significant and has no effect on stock prices, DER has no impact and is not relevant to stock prices. PP has no and insignificant effect on stock prices, dividends have no impact and is irrelevant to share prices, ROE has no and insignificant effect on stock prices on stock prices, CR has no effect and is not relevant to share prices. This conclusion was generated through the F test with research conducted using the SPSS 20 program and through the Multiple Linear Analysis method.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Earning Per Shere (EPS), Debt To Equith Ratio (DER), Sales Growth (PP), Dividends, Retrun On Equith (ROE), Current Ratio (CR), Stock Price.</em></p> Ena Betina Br Tarigan Mesrawati Mesrawati Melda C Silaban Agustina Sibaran Fedrico Juventus Samosir ##submission.copyrightStatement## 2021-12-07 2021-12-07 5 1 409 414 10.31539/costing.v5i1.2468 Pengaruh Profitabilitas, Opini Audit, Ukuran Perusahaan Dan Pergantian Auditor Terhadap Audit Delay Dengan Audit Tenure Sebagai Variabel Moderating Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2531 <p><em>Companies that enter the Indonesian capital market must publish financial statements that have been audited by an independent auditor no later than 90 days after the end of the annual financial reporting period, which is March 31. This study aims to determine the effect of profitability, audit opinion, company size and auditor turnover on audit delay with audit tenure as a moderating variable in Manufacturing Companies listed on the Indonesia Stock Exchange. This study uses associative. The population in this study were 177 financial statements of manufacturing companies. The research sample is 31 financial statements. The result </em><em>is that profitability, audit opinion and auditor turnover have no effect on audit delay of consumer goods companies listed on the Indonesia Stock Exchange. Company size has an effect on audit delay in Consumer Goods Companies listed on the Indonesia Stock Exchange that profitability, audit opinion, company size, and auditor turnover simultaneously have a positive and significant effect on audit delay. Audit tenure is not a moderating variable that can strengthen or weaken the relationship between profitability, company size, audit opinion, auditor turnover and audit delay in manufacturing companies listed on the Indonesia Stock Exchange.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keyword: </em></strong><em>Profitability, Audit Opinion, Company Size, Auditor Switching Audit Delay and Audit Tenure</em></p> Annisa Nauli Sinaga Iskandar Iskandar Suriadi Suriadi ##submission.copyrightStatement## 2021-12-07 2021-12-07 5 1 415 422 10.31539/costing.v5i1.2531 Whistleblowing Dan Alasan Mahasiswa Melakukannya https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2243 <p><em>College student life is inseparable from frauds, either academic fraud or in other forms. Students as the future leaders are required to prevent and stay away from all forms of fraud. One of the effective methods to prevent fraud is by disclosing fraud through whistleblowing. This study aims to analyze the effect of bystander effect phenomenon, religiosity, and retaliation on students' intention to do whistleblowing which focuses on student organizational life. This study uses primary data that obtained through a questionnaire that distributed and collected from 146 students who are the members of Faculty Economics and Business Universitas Kristen Satya Wacana Salatiga student organization as the research objects. The result proves that bystander effect and religiosity have negative and positive influence on the intention to do whistleblowing. Surprisingly, retaliation has a positive influence on students' intention to do whistleblowing. The result helps student organizations and other organizations to consider the factors that influence a person's intention to do whistleblowing, so the whistleblowing system can run effectively.</em></p> <p><strong>Keywords: </strong><em>Whistleblowing intention, bystander effect, religiosity, retaliation</em></p> Albertus Febri Christyawan Aprina Nugrahesty Sulistya Hapsari ##submission.copyrightStatement## 2021-12-09 2021-12-09 5 1 423 440 10.31539/costing.v5i1.2243 Pengaruh Pendidikan Dan Investasi Terhadap Pengangguran Di Jawa https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2620 <p><em>Indonesia is one of the most densely populated countries in the world so that this country has a population of productive age. However, Java Island has several provinces with varying unemployment rates. This study uses secondary data obtained from the Central Statistics Agency and via the internet to complete the data. The analytical method used in this research is multiple linear regression with the help of Eviews software. The results showed that the education and investment variables consisting of foreign investment did not have a significant effect on the unemployment variable and investment which consisted of domestic investment had a significant effect on the unemployment variable through the t test. The coefficient of determination (R2) is 0.3686, which means that 36.9 percent of the variation in unemployment in Java can be explained by variations in the 3 independent variables, namely economic growth and unemployment, while it is explained by other variables not mentioned in the research model.</em></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong><em>Keywords:</em></strong><em> Education , Investment, Unemployment Rate.</em></p> Ameilia Karisma Waspodo Tjipto Subroto Hariyati Hariyati ##submission.copyrightStatement## 2021-12-09 2021-12-09 5 1 441 446 10.31539/costing.v5i1.2620 Pengaruh Advertising Web Series “Emina Beauty Bestie” Terhadap Minat Beli Konsumen Emina https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2901 <p><em>Internet users are getting higher, affecting the marketing strategy undertaken. One of them is the emergence of web series advertising as the innovation for a product marketing strategy. During intense competition between companies, Emina launched a web series that aired on YouTube with the title “Beauty Bestie” to stay afloat. This research was conducted to determine the effect of Emina's advertising web series on consumer purchase intention. So that it can provide input for companies in terms of increasing purchase intention, and whether this web series-type advertising strategy needs to be continued or not. The research was conducted by distributing questionnaires to 385 respondents through Google Forms, with the population is those who have seen the web series entitled "Emina Beauty Bestie" on YouTube. The results showed that consumer perceptions of advertising and purchase intention in the very good category. The results of the coefficient of determination show that the advertising variable has an effect of 29.3% on purchase intention. Based on multiple regression analysis showed that the dimensions of the advertisement were the most influential factor. Based on the research results, Emina is expected to be able to use language that can persuade consumers' interest in making web series. For further researchers, it is recommended to expand this research with different variables.</em></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong><em>Keywords</em></strong><em>: Marketing, Advertising, Web Series, Youtube, Purchase Intention<br></em></p> <p><strong><em>&nbsp;</em></strong></p> Anesti Dila Ariyatman Heppy Millanyani ##submission.copyrightStatement## 2021-12-09 2021-12-09 5 1 447 456 10.31539/costing.v5i1.2901 Analisis Dampak Masa Pandemi Dan New Normal Terhadap Pedagang Kaki Lima (LoSaPa) Lontong Sayur Padang Pasar Tradisional 16 Ilir Kota Palembang https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2948 <p><em>One of the street vendors is an alternative to the informal sector for those who cannot find a job due to the relative ease of entering and leaving the informal sector because there are no specific regulations that require it. This study aims to find out to analyze income during the Covid-19 pandemic and the New Normal street vendors selling Padang lontong vegetables which are located around the traditional 16 ilir market in Palembang City. The research method in this study is quantitative descriptive analysis of tools and technology with survey data collection techniques and documentation interviews and literature studies to determine the input and output income of Padang lontong vegetables sellers from the level of profit / loss taken by income data from street vendors who sell typical lontong vegetables. the city of Padang from the Covid-19 pandemic in March 2020 to the new normal period which is estimated to be until March 2021. Based on the analysis and discussion of the results of interviews with informants related to the impact of the Pandemic on the income of lontong vegetable street vendors, Padang Traditional Market 16 Ilir City of Palembang So it can be concluded that the Covid-19 outbreak has an impact on the income of street vendors of Lontong Vegetable Padang Traditional Market 16 Ilir City of Palembang. Profit Level 4, Padang vegetable lontong street vendors from discussions and analysis during the pandemic experienced losses. Like Mr. Babe, the profit level of Mr. Babe suffered a loss of - Rp. 6,302,333, while in the new normal period, the profit rate experienced by Mr. Babe was still experiencing losses but not as big as during the pandemic. The level of profit in the new normal is – Rp 2,253,000. Uni Ani's profit level experienced a loss of – Rp 2,609,333, while in the new normal period, the profit rate experienced by Uni Ani experienced a profit of Rp 2,115.667. Etek Cinde's profit level experienced a loss of – Rp 3,035,607, while in the new normal period the profit rate experienced by Etek Cinde experienced a profit of Rp 1,164,393. Mrs. Deswita's profit level suffered a loss of - 8,169,000, while in the new normal period, the profit level experienced by Mrs. Deswita still experienced a loss of -Rp 3,069,000.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Lontong Sayur Padang Street Vendors, Income</em></p> Rika Fitri Ramayani Emi Sukmawati ##submission.copyrightStatement## 2021-12-11 2021-12-11 5 1 457 466 10.31539/costing.v5i1.2948 Analisis Kontribusi Program Pospay Terhadap Pendapatan Pada Kantor Pos Prabumulih 31100 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2957 <pre><em><span lang="IN">Every company is established to achieve certain goals, whether it's a company engaged in services, trade or industry. In general, the company's short-term goal is to obtain the maximum possible profit or profit. Meanwhile, the company's long-term goals are very diverse, including developing business and expanding networks so that the company can maintainits existence. To maintain its existence and to remain competitive in the business world, companies or entities rely on information technology systems. Pospay is one of the financial service products at PT. Posts that serve any bill payment. By using the Pospay service, people no longer have to bother paying multiple bills in different places. Because Pospay is now using an online system or SOPP (Online Payment Point System) which makes it easier for people to make payments without having to go to the Post. According to PT. Pos Indonesia (Persero) in the SOPP Pos Service Implementation Guidebook that the meaning of the Pos Online Payment Point System (SOPP) is an online payment service for paying accounts or bills of partners of PT. Indonesian post. This research generally aims to find out how the pospay program's contribution to income at the Prabumulih Post Office 31100. This type of research is a quantitative descriptive research, where the data used is quantitative data, namely income with secondary data sources obtained directly from the Prabumulih Post Office 31100. The data analysis technique used to determine the contribution of the Pospay program to the post office's income is to use the contribution formula, namely the contribution that one thing can give to another. The results of research in 2016 and 2017 income from the pospay program contributed 26.15% and 26.87% with moderate assessment criteria. Meanwhile, in 2015, 2018 and 2019 the achievement of income contribution from the pospay program reached a fairly good assessment criteria, namely 32.63% for 2015, 32.60% for 2018 and 32.97% in 2019.</span></em></pre> <pre><em><span lang="EN-US">&nbsp;</span></em></pre> <pre><strong><em><span lang="IN">Keywords:</span></em></strong><em><span lang="IN"> Pospay, Income.</span></em></pre> <p>&nbsp;</p> Meiriani Betriana ##submission.copyrightStatement## 2021-12-11 2021-12-11 5 1 467 473 10.31539/costing.v5i1.2957 Hubungan Faktor Budaya Dan Psikologi Terhadap Keputusan Pembelian Di Restoran-Restoran Kota Prabumulih https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2939 <p><em>Along with the development of this modern era, for businesses the most in demand is the culinary business, marked by the number of businessmen who are involved in the culinary world. This study aims to determine the relationship between cultural and psychological factors on purchasing decisions in restaurants in Prabumulih. The method used in this research is a survey method. The data collected consists of primary data and secondary data. Primary data was obtained through the interview method which was equipped with prepared questionnaires. Secondary data were obtained from related restaurants, as well as several library sources in the form of journals and books related to this research. And the research design used is causal associative design. In this study, what will be analyzed is the relationship between cultural and psychological factors on customer loyalty in restaurants in the city of Prabumulih. The results show that the calculation of the coefficient of determination (R2) is used to find out how many percent of the variation in the dependent variable can be explained by variations in the independent variable, which is seen from the value of the dependent variable. Adjusted R square is 0.962, this means that 96.2% of the variation in the dependent variable of purchasing decisions at Prabumulih City Restaurants can be explained by the independent variables of cultural and psychological factors, while the remaining 0.38 or 3.8% is explained by other variables. outside variables other than cultural and psychological factors. Then the first hypothesis can be explained to have a significant and positive influence with the Adjusted R square value of 0.962 (96.2%) this shows that cultural and psychological factors are able to explain 96.2% of the variation of the purchasing decision variable.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Cultural Factors, Psychology and Purchasing Decisions</em></p> Amandin Amandin ##submission.copyrightStatement## 2021-12-11 2021-12-11 5 1 474 482 10.31539/costing.v5i1.2939 Pengaruh Corporate Social Responsibility, Gross Profit Margin, Struktur Modal Dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2527 <p><em>Indicators The Company's value may reflect the current state </em><em>of the com</em><em>pany from the expected future earnings. The purpose of the researchis to analyze whether&nbsp; Corporate&nbsp; Social Responsibility, Gross Profit Margin, Capital Structure and Financial Performance have an effect on the company's value indicators for manufacturing companies during 2017- 2019 listed in B EI. The samples are manufacturing companies listed on the I</em><em>dx </em><em>for 3 consecutive years, namely 2017-2019 which amounted to 95 companies with predetermined criteria. To complete this research, we use an application SPSS to view the final results. From the research that we have done,it can be seen the results of the test where Corporate Social Responsibility has no influence on the Company's Value, Gross Profit Margin influenceson the&nbsp; Value&nbsp; of&nbsp; the&nbsp; Company,&nbsp; The&nbsp; Capital&nbsp; Structure has no influence on the Company's Value and Financial Performance that has an influence on the Company's Value.</em></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong><em>Keywords</em></strong><em>: Corporate Social Responsibility, Gross Profit Margin</em><em>,</em><em> Capital Structure,</em> <em>Finacial Performance,Companies Value</em></p> Nadia Z. Sitepu Christine Ullysia Sinaga Regina Aprilia Bancin Mesrawati Mesrawati ##submission.copyrightStatement## 2021-12-11 2021-12-11 5 1 483 488 10.31539/costing.v5i1.2527 Analisis Pengaruh Brand Switching Behavior Untuk Keputusan Pembelian Produk Hand Phone Di Kota Prabumulih https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2940 <p><em>The development of increasingly modern technology makes industrial companies try to meet human needs by creating a product that can provide convenience in communicating. Currently, mobile phones are not only owned by the upper middle class but also the lower middle class people can own a mobile phone because the price is quite affordable for certain series. This study aims to determine the effect of brand switching behavior for the purchase of mobile phone products in Prabumulih City on mobile phone users in Prabumulih City. In order for this research to be focused, directed and not widespread, the authors limit the research to the effect of product attributes, prices, promotions and product inventories on mobile phones which are focused on mobile phone users in Prabumulih City. This research was conducted in Prabumulih City. Furthermore, the stages of the research method start from determining the design and type of research, the type of research data is quantitative, primary data sources using interviews and questionnaires using a Likert scale. The sample used in this study were mobile phone consumers with a total sample of 96 respondents. The research was conducted using the Non-Probability Sampling technique with a purposive sampling approach, namely taking samples from the population based on certain criteria. The data analysis method used is classical assumption analysis consisting of normality test, heteroscedasticity test, multicollinearity, correlation test, multiple linear regression, and hypothesis testing including t test, F test and coefficient of determination (R2). From the output model summary, the determination table above gives an Adjusted R Square of 0.843. This shows that the variable Extrinsic Factor (X1) and Intrinsic Factor (X2) simultaneously the percentage of the contribution of the influence of the independent variable has an influence on the dependent variable (purchase decision), the independent variable (Extrinsic Factors and Intrinsic Factors) is able to explain 84.3% of the variables dependent (purchase decision), while the remaining 15.7% is influenced or explained by other variables not examined in this study, such as promotion, product quality and others that may be able to complete this research.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Brand Switching Behavior and Purchase Decision</em></p> Samron Akhiri Romsa Endrekson ##submission.copyrightStatement## 2021-12-17 2021-12-17 5 1 489 496 10.31539/costing.v5i1.2940 Pengaruh Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Nilai Perusahaan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2818 <p class="TextBody"><em><span lang="EN-US">The purpose of this study is to determine and analyze whether Liquidity, Solvency and Profitability can affect either individually or simultaneously on firm value. The research method used in this research is descriptive analysis verification and the research instrument that is the object of observation in this study is the dependent variable or dependent variable (Y) is the firm value and the independent variables are: Liquidity: Current Ratio (X1 ), Solvency: Debt to Asset Ratio (X2), Profitability: Return on Assets (X3). The population used in this study are mining companies listed on the Indonesia Stock Exchange. A total of 39 mining companies. This research uses a sampling technique, namely purposive sampling. Mining companies that meet the purposive sampling criteria are 8 mining companies listed on the Indonesia Stock Exchange in 2015-2018. The results of this study are: Current Ratio has an effect and is significant on firm value but the Debt to Asset Ratio has no effect on firm value and return on assets has an effect and is significant on firm value. Simultaneously Current Ratio, Debt to Asset Ratio and Return on Assets have an influence on Company Value in mining companies for the 2015-2018 period.</span></em></p> <p class="TextBody"><em><span lang="EN-US">&nbsp;</span></em></p> <p class="TextBody"><strong><em><span lang="EN-US">Keywords:</span></em></strong><em><span lang="EN-US"> CR, DAR, ROA, Company Value</span></em></p> <p>&nbsp;</p> Andita Novia Harfani Dian Hakip Nurdiansyah ##submission.copyrightStatement## 2021-12-17 2021-12-17 5 1 497 505 10.31539/costing.v5i1.2818 Analisis Rasio Keuangan Sebagai Penilaian Kinerja Keuangan Perum Bulog Sub Divisi Regional Wilayah IV Maumere https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2069 <p><em>This study aims to provide information about the financial performance of Perum Bulog Regional Sub Division IV Maumere in 2017-2019. The analysis was carried out by comparing the financial ratios of Perum Bulog Regional Sub Division IV Maumere with industry standards based on Kasmir. The financial ratios used are: Current Ratio, Quick Ratio, Debt To Asset Ratio, Debt To Equity Ratio, Net Profit Margin, Return On Investment, Return On Equity, and Total Asset Turnover. This research uses descriptive quantitative research methods. The calculation results show that the company's liquidity ratios in the form of current ratios and quick ratios have good financial performance. The average solvency ratio is below the industry standard and is in the good category, while in 2019 it is in the poor category because it is above the industry standard. Financial performance based on the profitability ratios reviewed using net profit margin is in poor condition, reviewed using return on investment has good financial performance because it is above standard, while in 2019 financial performance is not good because it is below standard, and reviewed using return on equity financial performance is good. Financial performance based on the company's activity ratio is in good condition, while in 2019 the company's condition is not good</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Financial Ratios, Financial Reports, Financial Performance</em></p> Magdalena Silaswati Samosir Henrikus Herdi Emilianus Eo Kutu Goo Paulus Libu Lamawitak ##submission.copyrightStatement## 2021-12-17 2021-12-17 5 1 506 516 10.31539/costing.v5i1.2069 Analisis Kepercayaan Konsumen Dalam Memediasi Hubungan Antara Cash On Delivery Dengan Keputusan Pembelian Di Sosial Media Facebook https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2446 <p><em>This study aims to determine the effect of trust in mediating the relationship of cash on delivery on purchasing decisions. The research method used is the method of causality. The sample in this study was 347 members of the Facebook Sukabumi Shopping SS Online Buying Forum who had used COD services, which were taken using a simple random sampling technique. Researchers used path analysis data analysis techniques with the help of the AMOS 25 data processing application.The results of this study found that cash on delivery has a significant effect on trust, trust has a significant effect on purchasing decisions and trust is a mediating variable in the relationship between cash on delivery and purchasing decisions. Then trust becomes a bridge in the relationship between cash on delivery and purchasing decisions.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keyword</em></strong><strong> &nbsp;:</strong> <em>Cash On Delivery, Facebook, Trust, Purchase Decision</em></p> Fendira lutfianisa Asep Muhamad Ramdan Dicky Jhoansyah ##submission.copyrightStatement## 2021-12-19 2021-12-19 5 1 517 522 10.31539/costing.v5i1.2446 Analisis Manajemen Laba Sebagai Variabel Mediasi Dalam Penerapan Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2443 <p><em>The research was aimed at determining direct and indirect influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Profit Management as mediators towards Company Financial Performance. The data used in the research were in terms of secondary data taken from the state-owned enterprises (BUMN) registered in the Indonesia Stock Exchange in 2018 period. The data were analyzed using Partial Least Square (PLS) with the help of software SmartPLS 3. The results of the research show that GCG has no influence on Profit Management; CSR has a influence on Profit Management; and, Profit Management has a influence on Company Financial Performance. The results also show that Profit Management does not mediate the influence of GCG toward Company Financial Performance, but Profit Management fully mediates the influence of CSR toward Company Financial Perfromance.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords</em></strong><em> : Good Corporate Governance, Corporate Social Responsibility, Profit Management, Company Financial Performance</em></p> Heni Nurbayani Nor Norisanti Acep Samsudin ##submission.copyrightStatement## 2021-12-19 2021-12-19 5 1 523 529 10.31539/costing.v5i1.2443 Pengaruh Kinerja Keuangan, Tingkat Pendidikan Dan Kemampuan Manajemen Pemilik Terhadap Pertumbuhan UMKM Di Kabupaten Sidoarjo https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2881 <p><em>This study aims to determine the effect of financial performance, education level and owner management ability on the growth of micro MSMEs in leather handicrafts, bags, shoes and sandals in Sidoarjo Regency. This type of research is a purposive sampling research with a quantitative approach. The population in this study is the owner or perpetrator of micro UMKM in leather, bags, shoes and sandals in Sidoarjo Regency with a sample of 203 respondents. Data collection techniques using questionnaires and documentation. The data analysis technique used is multiple linear regression analysis with SPSS version 26 program tools. In the results of the study it was found that each of the independent variables included in this study financial performance, level of education and management ability of the owner partially or simultaneously had a positive and significant effect on the growth of micro SMEs in leather bags, shoes and sandals in Sidoarjo Regency.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Financial Performance, Owner's Education Level, Owner's Management Ability, MSME Growth</em></p> <p><em>&nbsp;</em></p> Imam Syafi'i Susanti Susanti Harti Harti ##submission.copyrightStatement## 2021-12-19 2021-12-19 5 1 530 541 10.31539/costing.v5i1.2881 Analisis Pengaruh Firm Size dan Sales Growth Terhadap Return Saham https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2418 <p><em>The purpose of this study was to determine the effect of Firm Size and Sales Growth on Stock Return in food and beverage sub-sector companies in 2017-2020. The method used is a quantitative method through an associative descriptive approach. The sample used in this study is by using purposive sampling. Of the 30 members of the food and beverage sub-sector companies, 10 companies were selected as samples. Using secondary data collection techniques and multiple linear regression analysis methods to test this research. The results of this study indicate that there is no influence between firm size on stock returns and there is an influence between sales growth on stock returns in food and beverage sub-sector companies listed on the Indonesia Stock Exchange.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords : </em></strong><em>Firm Size, Sales Growth, Stock Return </em></p> Anisa Maramis Nor Norisanti Kokom Komariah ##submission.copyrightStatement## 2021-12-21 2021-12-21 5 1 542 549 10.31539/costing.v5i1.2418 Pengaruh Kualitas Produk Dan Promosi Terhadap Keputusan Pembelian Pada Usaha Bubuk Kopi Lanang Suhang Desa Talang Pagar Agung Kecamatan Pajar Bulan Kabupaten Lahat https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3065 <p><em>This research aims to determine and analyze the influence of product quality, the effect of promotion, the effect of product quality and promotion in determining purchasing decisions for lanang suhang coffee powder. in 2018 to 2019 the development of the Lanang Suhang coffee powder business increased by 10%. In this study, the researcher used descriptive research with a quantitative approach that basically could be used from one of the existing methods. This study uses a quantitative approach because the research data obtained using numbers and analysis using statistics. The results of the research, namely the partial (individual) test, showed that product quality had no positive and insignificant effect on purchasing decisions at the Lanang Suhang Coffee Powder Business, Talang Pagar Agung Village, Pajar Bulan District, while promotion had a positive and significant effect on purchasing decisions in the Powder Business. Lanang Suhang Coffee, Talang Pagar Agung Village, Pajar Bulan District, Lahat Regency and simultaneously has a positive and significant effect on purchasing decisions in the Lanang Suhang powder business, Pajar Bulan District, Lahat Regency.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Product Quality Promotion Purchase Decision.</em></p> Titi Hasanah Hestin Hestin ##submission.copyrightStatement## 2021-12-21 2021-12-21 5 1 550 555 10.31539/costing.v5i1.3065 Pengaruh Kompetensi Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Pt.Tokai Texprint Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1998 <p><em>This study aims to determine the effect of competence and work motivation on employee performance at PT. Tokai Texprint Indonesia. The method used is descriptive verification with quantitative methods, data collection techniques using simple random sampling. The number of samples in this study amounted to 170 respondents. The data analysis technique used is Path Analysis. The results of hypothesis testing are known to Sig. F &lt; (0.000 &lt; 0.05) indicates that there is a simultaneous significant effect of the variables of Competence and Work Motivation on Employee Performance. In addition, it can also be seen that Sig. t &lt; (0.000 &lt; 0.05) indicates that there is a partially significant effect of the variables of Competence and Work Motivation on Employee Performance. The R Square value is 0.840 or 84.0%. This means that the Competence and Work Motivation variables contribute to the Employee Performance variable by 84.0%. While the remaining 16% of Employee Performance variables will be influenced by other variables that are not discussed in this study.</em></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong><em>Keywords:</em></strong><em> Competence, Work Motivation, Employee Performance</em></p> Uwais Rachman Karomi Nelly Martini ##submission.copyrightStatement## 2021-12-21 2021-12-21 5 1 556 565 10.31539/costing.v5i1.1998 Pengaruh Return On Assets (ROA), Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidance https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2372 <p><em>This study aims to see the effect of Return On Assets (ROA), Leverage, and Company Size on Tax Avoidance in automative sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2012-2018. The population in this study uses 15 sub-manufacturing companies. Automotive sector listed on the Indonesia Stock Exchange. The sample selection technique used in this research is purposive sampling method, and obtained 8 sub-automotive manufacturing companies that meet the requirements as the research sample. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that of the 3 variables tested, 2 were proven to effect tax avoidance, namely the variable ROA, company size. Meanwhile the leverage variable has no effect on tax avoidance.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Tax Avoidance, Return on Assets, Leverage, Company Size.</em></p> Sekar Utami Suhono Suhono ##submission.copyrightStatement## 2021-12-21 2021-12-21 5 1 566 573 10.31539/costing.v5i1.2372 Penerapan Sistem Informasi Akuntansi Pembayaran Izin Tinggal Warga Negara Asing Pada Kantor Imigrasi Kelas Iii Non TPI Banggai https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1406 <p>The purpose of this-study was to determine and assess the Accounting Information System for Foreigners' Stay Permit Payments at the Immigration Class III Non TPI Banggai Office in Central Sulawesi. Data collection techniques used are by conducting documentation, interviews, and observations. The analysis used in this study is a descriptive method that is by analyzing the Accounting Information System for Foreigners' Residence Permit Payment conducted at the Immigration Class III Non TPI Banggai Office. The results of this study are in the Information System for Foreigners 'Permit Payments Accounting which is a computerized process and the foreigners' permit stay payment system uses a symphony payment system or online PNBP Information System that is managed directly by the Directorate General of Budget so that the results of the stay permit payment transaction carried out by the guarantor at the office the post or bank can directly enter can directly enter the state treasury as non-tax state revenue (PNBP), in general the Accounting Information System for Paying Foreign Residents Permits at the Immigration Class III Non TPI Banggai Office in Central Sulawesi is quite good and adequate.</p> <p><strong>Keywords:</strong> System, Payment, Residence Permit</p> <p>&nbsp;</p> Irwan Moridu Fitriani Fitriani ##submission.copyrightStatement## 2021-12-22 2021-12-22 5 1 574 583 10.31539/costing.v5i1.1406 The EFFECT OF FEE BASED INCOME, OPERATIONAL COSTS ON OPERATIONAL INCOME (BOPO) AND DISTRIBUTION OF CREDIT ON PROFITABILITY (ROA) IN. BANK BJB, Tbk PERIOD 2015 - 2020 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2430 <p><em>This study aims to provide empirical evidence about the effect of fee-based income, Operational Expenses on Operational Income (BOPO), and credit distribution on profitability (ROA) of Bank BJB, Tbk. The research sample used is from 2015 - 2020. The method of analysis used is multiple linear regression with the classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results showed that the fee-based income variable had a significant and positive effect on the profitability of Bank BJB, Karawang Branch. Meanwhile, BOPO and lending had a significant but negative effect on profitability. Simultaneously fee-based income, Operating Expenses on Operating Income (BOPO), and credit distribution have a significant effect on the profitability of Bank BJB Karawang Branch for the period 2015 to 2020.</em></p> Lismadonna Br. Pohan Nunung Nurhasanah Didit Supriyadi ##submission.copyrightStatement## 2021-12-22 2021-12-22 5 1 584 599 10.31539/costing.v5i1.2430 Pengaruh Return On Assets (ROA), Debt To Equity Ratio (DER), Dan Earning Per Share (EPS), Terhadap Harga Saham Yang Terdaftar Di Bei Periode 2015-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2435 <pre><span class="y2iqfc"><em><span lang="IN">Banking in Indonesia in general has a function as a place to collect funds from the public in the form of savings and distribute them again to the public in the form of credit or other forms in order to improve the standard of living of many people. This study aims to determine whether Return On Assets (ROA), Debt to Equity Ratio (DER) and Earning Per Share (EPS) have a positive or negative influence on stock prices in banking companies. There are 46 banking companies listed on the BEI and this study uses a purposive sampling technique as many as 24 companies that list their share prices for the 2015-2019 period. The results of this study are that increasing ROA has a significant negative effect on rising stock prices, DER has a significant negative effect on stock prices, and EPS has a significantly positive effect on stock prices.</span></em></span></pre> <pre><span class="y2iqfc"><em><span lang="IN">&nbsp;</span></em></span></pre> <pre><span class="y2iqfc"><strong><em><span lang="IN">Keywords</span></em></strong></span><span class="y2iqfc"><em><span lang="IN">: Return On Assets (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Stock Price.</span></em></span></pre> <p>&nbsp;</p> Maria Juliani Feby Siska Sembiring Januardin Januardin ##submission.copyrightStatement## 2021-12-22 2021-12-22 5 1 600 605 10.31539/costing.v5i1.2435 Valuasi Saham Perusahaan Menggunakan Metode Relative Valuation https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2172 <p><em>The data shows that the percentage of investors in Indonesia is very small, which is still below 1%, while the percentage of investors in neighboring countries is around 20% -30%. The purpose of this research is to help novice investors to see whether the company's stock price is undervalued or overalued and to compare the prediction accuracy of various ratios in the model. The ratios examined in this paper are Price Earning Ratio (PER), Price to Book Value (PBV), Price to Sales Ratio (PSR), and Price to cash flow from operation ratio (PCF). The approach used in this study is the Relative Valuation Method, where the value of an asset is calculated by looking at the market price for the same or similar asset. Of the 72 companies studied, 45 LQ 45 companies and the rest were peer companies in the same industrial sub-sector with LQ45 companies. Of the four ratios (PER, PBV, PSR and PCF), PCF gave the highest accuracy results. Based on the appropriate results of the four ratios, the OVERVALUED Shares (should be sold / not purchased): In 2018 there were 8 shares, in 2017 there were 12 shares and in 2016 there were 6 shares. UNDERVALUED Shares (preferably purchased / held): In 2018 there were 8 shares, in 2017 there were 5 shares, and in 2016 there were 11 shares.</em></p> <p><strong><em>Keywords:</em></strong><em> Relative Valuation, Price/Earnings Ratio (PER), Price/Book Value (PBV), Price/Sales Ratio (PSR) dan Price to Cash Flow (PCF).</em></p> Fredella Colline Roseline Mannuela Anwar ##submission.copyrightStatement## 2021-12-26 2021-12-26 5 1 606 611 10.31539/costing.v5i1.2172 Pengaruh Motivasi, Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan PT IDK Adam Malik Medan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2688 <p><em>This</em><em> lstudy</em><em> laims</em><em> lto</em><em> lanalyze</em><em> lthe</em><em> limpact</em><em> lof</em><em> lmotivation,</em><em> lwork</em><em> ldiscipline</em><em> land</em><em> lwork</em><em> lenvironment</em><em> lon</em><em> lemployee</em><em> lperformance</em><em> lat</em><em>lPT</em><em> lIDK</em><em> lAdam</em><em> lMalik</em><em> lMedan.</em><em> lThe</em><em> lpopulation</em><em> lis</em><em> l235</em><em> lpeople</em><em> land</em><em> lthe</em><em> lsample</em><em> lin</em><em> lthis</em><em> lstudy</em><em> lis</em><em> l148</em><em> lpeople.</em><em> lTesting</em><em> lusing</em><em>lmultiple</em><em> llinear</em><em> lanalysis</em><em> ltechniques</em><em> lpartial</em><em> lhypothesis</em><em> ltest</em><em> lresults</em><em> lobtained</em><em> lthat</em><em> lmotivation</em><em> lhas</em><em> la</em><em> lvalue</em><em> lof</em><em> ltcount&gt;</em><em> lttable</em><em>lthat</em><em> lis</em><em> l3.771&gt;</em><em> l1.65521</em><em> lwith</em><em> la</em><em> lsignificant</em><em> llevel</em><em> lof</em><em> l0.000</em><em> l&lt;0.05,</em><em> lwork</em><em> ldiscipline</em><em> lhas</em><em> la</em><em> lvalue</em><em> lof</em><em> ltcount&gt;</em><em> lttable</em><em> lthat</em><em> lis</em><em> l6.177&gt;</em><em>l1.65521</em><em> lwith</em><em> la</em><em> lsignificant</em><em> llevel</em><em> l0.000</em><em> l&lt;0.05</em><em> land</em><em> lthe</em><em> lwork</em><em> lenvironment</em><em> lhas</em><em> la</em><em> lvalue</em><em> lof</em><em> ltcount&gt;</em><em> lttable</em><em> lthat</em><em> lis</em><em> l4.184</em><em> l&gt;</em><em>l1.65521</em><em> lwith</em><em> la</em><em> lsignificant</em><em> llevel</em><em> lof</em><em> l0.000</em><em> l&lt;0.05</em><em> lso</em><em> lthat</em><em> lmotivation,</em><em> lwork</em><em> ldiscipline</em><em> land</em><em> lwork</em><em> lenvironment</em><em> lhave</em><em> la</em><em> lpositive</em><em>land</em><em> lsignificant</em><em> leffect</em><em> lon</em><em> lemployee</em><em> lperformance</em><em> lat</em><em> lPT</em><em> lIDK</em><em> lAdam</em><em> lMalik</em><em> lMedan.</em><em> lSimultaneous</em><em> ltest</em><em> lresults</em><em> lobtained</em><em> lthat</em><em> lthe</em><em>lvalue</em><em> lof</em><em> lFcount</em><em> l&gt;</em><em> lFtable</em><em> lof</em><em> l135,077&gt;</em><em> l2.67</em><em> lwith</em><em> la</em><em> lsignificant</em><em> llevel</em><em> lof</em><em> l0.000</em><em> l&lt;0.05</em><em> lso</em><em> lthat</em><em> lit</em><em> lcan</em><em> lbe</em><em> lconcluded</em><em> lthat</em><em>lmotivation,</em><em> lwork</em><em> ldiscipline</em><em> land</em><em> lwork</em><em> lenvironment</em><em> lhave</em><em> la</em><em> lsignificant</em><em> land</em><em> ljoint</em><em> leffect</em><em> lon</em><em> lemployee</em><em> lperformance</em><em> lat</em><em> lPT</em><em> lIDK</em><em>lAdam</em><em> lMalik.</em><em> lMedan.</em><em> lObtaining</em><em> lthe</em><em> lcoefficient</em><em> lof</em><em> ldetermination</em><em> ltest</em><em> lobtained</em><em> lan</em><em> ladjusted</em><em> lr</em><em> lsquare</em><em> lvalue</em><em> lof</em><em> l0.732</em><em> lor</em><em>l73.2%</em><em> lwhich</em><em> lmeans</em><em> lthat</em><em> lmotivation,</em><em> lwork</em><em> ldiscipline</em><em> land</em><em> lwork</em><em> lenvironment</em><em> lonly</em><em> lexplain</em><em> lvariations</em><em> lin</em><em> lteacher</em><em>lperformance</em><em> lvariables</em><em> lby</em><em> l73.2%</em><em> land</em><em> lthe</em><em> lremaining</em><em> l26.8%</em><em> lis</em><em> linfluenced</em><em> lby</em><em> lother</em><em> lvariables</em><em> loutside</em><em> lthe</em><em> lvariable.</em><em> lthis</em><em>lresearch.</em></p> <p><strong><em>Keywords</em></strong><em>: Motivation, Work Discipline, Work Environment, Employee Performance </em></p> Putri Asa Seraphina Damayanti ##submission.copyrightStatement## 2021-12-26 2021-12-26 5 1 612 620 10.31539/costing.v5i1.2688 Pengaruh Current Ratio, ROA, Total Assset Turnover Dan Debt To Equity Ratio Terhadap Harga Saham Pada Perusahaan Sektor Industri Dasar Dan Kimia Yang Terdaftar Di BEI https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2447 <p><em>This study aims to determine the effect of the variable current ratio, ROA, total asset turnover and debt to equity ratio on stock prices. The research population obtained 67 companies selected using purposive sampling with certain criteria as many as 27 companies. The type of data used in this research is quantitative data. The data source in this research is secondary data. The data collection technique is done by using documentation technique and data analysis using multiple linear analysis. The results of the research partially show that ROA has a positive and insignificant effect on stock prices, total asset turnover has a negative and significant effect on stock prices, while the current ratio and debt to equity ratio have no significant effect on stock prices. The research results simultaneously show the current ratio, ROA, total asset turnover and debt to equity ratio to stock prices.</em></p> <p><strong><em>Keywords: CurentRaio, Debt To Equity Ratio, ROA, Stock Price, Total Asset Turnover</em></strong></p> Riana Permata Sari Mey Tisa Sihombing Ruth Dameria Manurung Deasy Arisandy Aruan ##submission.copyrightStatement## 2021-12-26 2021-12-26 5 1 621 626 10.31539/costing.v5i1.2447 Pengaruh Modal Kerja Dan Likuiditas Terhadap Profitabilitas https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2835 <p><em>The purpose of this research is to find out and analyze the effect of working capital and liquidity on profitability, either partially or simultaneously. The method in this study uses descriptive and verification methods, this research begins by using the analysis of working capital as a variable X₁. Then Liquidity as a variable X₂. And finally Profitability as variable Y. The population in this study is all food companies and the minimum listed on the Indonesia Stock Exchange (IDX) in the period 2013-2019. The sampling technique used in this research is non-probability sampling with purposive sampling technique. Based on the sampling criteria as described above, the number of samples used in this study were 6 companies. The results of the research partially prove that the working capital variable has an effect on Return On Equity, the results of the partial test prove that the variable Current Ratio has an effect on Return On Equity and the research results simultaneously (together) Working Capital and Current Ratio have a significant effect on Return On Equity in food and beverage companies listed on the IDX for the period 2013-2019.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> CR, Working Capital, ROA</em></p> Siti Sarifah Nesti Hapsari Nana Diana ##submission.copyrightStatement## 2021-12-26 2021-12-26 5 1 627 635 10.31539/costing.v5i1.2835 Pengaruh Inflasi, Kebijakan Dividen, Profitabilitas Dan Ukuran Perusahaan Terhadap Harga Saham Pada Perusahaan Infrastruktur, Utility Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2488 <p><em>The aim this research is to know the influence of Inflation, Dividend Policy, Profitability and Company Size on Stocks Prize. This research&nbsp; uses a quantitive approach. The population is carried out on Infrastructure, Utility and Transportation companies that listed on the Indonesia Stock Exchange total in 74 companies. The sample of this research is 10 companies selected by purposive sampling technique. This statistical method is multiple linear regression. The results show that </em><em>D</em><em>ividend </em><em>Policy </em><em>and profitability have a positive and significant effect on stock prices. Meanwhile, Inflation and </em><em>Company</em><em> Size have no positive and insignificant effect on stock prices. And simultaneously Inflation, Dividend Policy, Profitability and Company Size affect the Stock Price because the value of Fcount 22.802 &gt; Ftable 2.76. The magnitude of the coefficient of determination indicates that the stock price can be explained by the variables Inflation, Dividend Policy, Profitability, Company Size by 75%, while the remaining 25% share price is explained by other variables not examined in this </em><em>research.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords :</em></strong><em> Inflation, Dividend Policy, Profitability, Company Size, Stocks Pri</em><em>c</em><em>e</em></p> Annisa Nauli Sinaga Stify Stify Meliana Oktavia Veihao Saphira ##submission.copyrightStatement## 2021-12-26 2021-12-26 5 1 634 639 10.31539/costing.v5i1.2488 Pengaruh Motivasi, Pelatihan Dan Komunikasi Terhadap Kinerja Karyawan Pada Perusahaan Daerah Air Minum Tirtanadi Cabang Berastagi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2483 <p><em>This research was conducted to determine the influence of motivation, training, and communication on the performance of employees at the Tirtanadi Drinking Water Regional Company Berastagi Branch. This type of research uses descriptive research. The number of research samples as many as 52 employees of Tirtanadi Drinking Water District Company Berastagi Branch. The results showed that partially motivation, training, and communication significantly affect the performance of employees at the Tirtanadi Drinking Water Regional Company Berastagi Branch. Simultaneous test results showed that motivation, training, and communication significantly affected the performance of employees at the Tirtanadi Drinking Water Regional Company Berastagi Branch. The influence of motivation, training, and communication on employee performance at Tirtanadi Drinking Water District Company Berastagi Branch by 70.9%.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords</em></strong><em>: Training, Training, Communication, Office Employees</em></p> Susi Br Gurusinga Herlina Novita Dewi Indriani Sinaga Melda Fitri Yanti Simamora Ruth Sania Novaresita ##submission.copyrightStatement## 2021-12-26 2021-12-26 5 1 640 646 10.31539/costing.v5i1.2483 Determinan Niat Kecurangan Akademik Dengan Menggunakan Fraud Triangle https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2194 <p class="Default"><a name="_Hlk67959542"></a><em><span lang="EN-US">This research was conducted with the aim of examining the variables or factors that could influence the intention of academic cheating in the student environment by using the fraud triangle dimension consisting of pressure, opportunity and rationalization. This research was conducted on students of the undergraduate accounting study program at Salatiga City Universities, which consists of the Christian Satya Wacana Salatiga University, the Salatiga State Islamic Institute, and the AMA Salatiga College of Economics. This research was conducted using the snowball sampling method using quantitative methods, both in data collection and analysis. This study can provide empirical evidence if the opportunity and rationalization variables have a positive effect on students 'academic cheating intentions during this online lecture, besides that it was also found that pressure had a negative effect on students' academic cheating intentions.</span></em></p> <p class="Default"><strong><span lang="EN-US">Keywords : </span></strong><em><span lang="EN-US">Intentions of Cheating, Triangle Fraud, Pressure, Opurtinity, Rasionalization.</span></em></p> <p>&nbsp;</p> Ika Kristianti Daffa Dwi Setyawan ##submission.copyrightStatement## 2021-12-28 2021-12-28 5 1 647 657 10.31539/costing.v5i1.2194 Pengaruh Budaya Organisasi, Pelatihan Kerja , Dan Pengembangan Karir Terhadap Kinerja Karyawan Pada PT. Perkasa Internusa Mandiri Medan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2528 <p>This research aims to provide empirical evidence regarding the organizational culture of job training and development career on employee performance at PT. Perkasa Internusa Mandiri Medan in the future by testing each variable. The population in this study were 110 employees and a sample of 52 people. The research method used is multiple linear regression analysis. The results of the calculation of the partial hypothesis testing obtained the organizational culture value of 3,264 &gt; t<sub>tebe</sub><sub>l</sub> (2,010) or the probability of sig (0,000) &lt; 0,05, promotion (2,648) &gt; (2,010) or probability sig (0,002) &lt; 0,05,career development (4,966) &gt; (2,010) or probability sig (0,003) &lt; 0,05and the value of f<sub>count</sub> (10,451) &gt; F<sub>table</sub>(2,79) or probability sig (0,000) &lt; 0,05. So the variables of organizational culture, job training and career development simultaneously have an effect or positively and significantly on employee performance variables at PT. Perkasa Internusa Mandiri Medan. The results of the test of the coefficient of determination obtained R Square sebesar 0,85. The indicates that 85% of organizational culture variables, job training and career developnent are able to explain the performance variables of cloud employees at PT. Perkasa Internusa Mandiri Medan the rest 15% (100% - 85%) is an influence. Fro,other unexplained independent variables such as work discipline variables such as work discipline variables and employee motivation.</p> <p><strong>Keyword:</strong> <strong>Organizationa</strong><strong>l</strong><strong> Cu</strong><strong>l</strong><strong>ture, Job Training, Career Deve</strong><strong>l</strong><strong>opment and Emp</strong><strong>l</strong><strong>oyee Performance</strong></p> Sefriani Sinaga Vetriana Zebua Demak Claudia Yosephine Simanjuntak ##submission.copyrightStatement## 2021-12-28 2021-12-28 5 1 658 664 10.31539/costing.v5i1.2528 Pengaruh Kualitas Audit,Audit Tenure,Profitabilitas,Pertumbuhan Perusahaan terhadap Opini Audit Going Concern pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2016-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2289 <h1><em>This research was conducted to test and analyze whether the quality of audit, audit tenure, profitability, growth of the company influences the opinion of audit going concerned on mining companies listed on the Indonesia Stock Exchange for the period 2016-2019. The research method used quantitative method and research data obtained from www.IDX.co.id and research population of 47 companies, sampling is used purposive sampling techniques so that the samples in this study as many as 17 companies and this research using logistic regression test. The significance value obtained from the results of simultaneous hypothesis testing amounted to 0.007 &lt; 0.05 that the quality of audits, audit tenure, profitability, growth of the company influenced the opinion of the audit going concerned. The significance values indicated from partial hypothesis testing were audit quality of 0.998 &gt; 0.05, audit tenure of 0.419 &gt; 0.05, profitability of 0.540 &gt; 0.05, and company growth of 0.816 &gt; 0.05. It can be seen that the quality of audits, audit tenure, profitability, and growth of the company are not partially impacted by the opinion of the audit going concerned.</em></h1> <p>&nbsp;</p> <p><strong><em>Keywords:</em></strong><em> Audit Quality, Audit Tenure, Profitability, Company Growth, Going Concern</em></p> Ono Parhusip Elfrida Fitri Hutasoit Wenny Anggeresia Ginting ##submission.copyrightStatement## 2021-12-30 2021-12-30 5 1 665 672 10.31539/costing.v5i1.2289 Pengaruh Aktiva Tetap, Persediaan, Hutang dan Beban Penjualan terhadap Laba Bersih pada Perusahaan Perdagangan Besar Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2588 <p><em>The present study is a quantitative one aimed at determining the effect of fixed asset, inventory, liability and sale cost on net profit of large trading companies. The population includes 62 large trading companies listed on Indonesia Stock Exchange within period of 2016-2019. The sampling method used a purposive sampling method with certain criteria by which there were 15 companies obtained so that there were 60 emittent for 4 years. The data is secondary data obtained from </em><a href="http://www.idx.co.id/"><em>www.idx.co.id.</em></a><em> The collected data were then analyzed by using a multiple linear regression analysis.</em> <em>The result of the study shown that fixed assets, inventories, liabilities and selling expenses simultaneously have a significant effect on net income. It is indicated by F-Count (27.256) &gt; F- table (2.3</em><em>8</em><em>) and sig-p (0,000) &lt; 0,05. Fixed asset partially has a significant effect on net income. Inventory partially has a significant effect on net income. Liability partially does not have a significant effect on net income. Selling expenses partially ha</em><em>s</em> <em>a significant effect on net income. It is suggested to the trading companies to pay more attention to aspects that affect good profit so that Net Profits can be further increased</em><em>.</em></p> <p><strong>Keywords</strong> : <em>Fixed </em><em>A</em><em>sset, Inventory, </em><em>L</em><em>iability and </em><em>S</em><em>ale </em><em>C</em><em>ost</em>.</p> Adam Afiezan Minar Register Sitorus Juwita Melissa Lumbantobing ##submission.copyrightStatement## 2021-12-30 2021-12-30 5 1 673 683 10.31539/costing.v5i1.2588 Earning Per Share Memoderasi Pengaruh Debt to Equity Ratio terhadap Harga Saham di Bursa Efek Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2308 <p><em>This study aims to determine the effect of Debt To Equity Ratio (DER) on Stock Prices with Earning Per Share (EPS) as a moderating variable. The data used in this study are secondary data on the IDX and the company's annual report. The population used in this study was conducted on Textile and Garment Sub-sector companies listed on the IDX for the period 2012-2019. The analytical technique used is the MRA (Moderated Regression Analysis) test. The results showed that DER did not affect stock prices. EPS has an effect on stock prices. Testing the moderating variable in this study shows that EPS moderates the effect of DER on stock prices. The moderation test shows that a higher EPS value will be stronger in mitigating the effect of DER on stock prices.</em></p> <p><strong><em>Keywords:</em></strong><em> Debt to Equity Ratio, Earning Per Share and Stock Price.</em></p> Guntar Mahardika Sonny Hersona Nunung Nurhasanah ##submission.copyrightStatement## 2021-12-30 2021-12-30 5 1 684 691 10.31539/costing.v5i1.2308 Kepemimpinan Entrepreneurial Berbasis Keterampilan pada Ekonomi Berkembang https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2841 <p><em>The purpose of this study was to examine entrepreneurial leadership and determine the skills essential for entrepreneurial leadership in achieving success in a growing economic environment. The focus of this research specifically focuses on the entrepreneurial leadership found in the culinary sector in Pekanbaru. This study identified categories of entrepreneurial skills, business technical skills, interpersonal skills, conceptual skills, and entrepreneurial skills. The results of this study in terms of theory will provide a clear picture of entrepreneurial leadership that can be used as a reference in making skills-based empirical models based on phenomena in developing economies. Meanwhile, in terms of practice, this research is also useful as a reference for practitioners and policy makers about the skills and factors needed by leaders in achieving success as entrepreneurial leadership.</em></p> <p><strong><em>Keywords :</em></strong><em> Skills, Leadership, Developing Economy, Entrepreneurial Leadership, Indonesian Entrepreneurship</em></p> Richa Nahdalaily Fathara Margo Purnomo Erna Maulina ##submission.copyrightStatement## 2021-12-30 2021-12-30 5 1 692 708 10.31539/costing.v5i1.2841 Pengaruh Online Customer Review dan Rating terhadap Minat Beli pada Aplikasi Pemesanan Hotel Traveloka https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3045 <p><em>This study aims to determine consumer perceptions of online customer reviews and ratings on the Traveloka hotel booking application and to analyze the effect of online customer reviews and ratings on buying interest in the Traveloka hotel booking application. This study uses a quantitative method, by distributing questionnaires to 400 followers of the @explorebandung Instagram account using a purposive sampling technique with criteria for followers of the @explorebandung Instagram account who have made hotel reservations through Traveloka. The primary data used in this study is the result of questionnaire research from respondents while the secondary data is a reference source from previous research and online data that is relevant to the study. The analytical technique used in this research is descriptive analysis, multiple linear regression analysis, analysis of the coefficient of determination using the SPSS 26.0 application. The results showed that there was an influence between online consumer review and rating on buying interest which was tested by testing the hypothesis. Furthermore, online consumer reviews and ratings are able to influence the buying interest variable by 37.7% while the remaining 62.3% is influenced by other factors not examined in this study.</em></p> <p><strong><em>Keywords</em></strong><em>: Online Customer Review and Rating, Buying Interest, Traveloka</em></p> Raden Faris Fathin Heppy Millanyani ##submission.copyrightStatement## 2021-12-31 2021-12-31 5 1 709 722 10.31539/costing.v5i1.3045 Pengaruh PBV, NPM Dan Mvaterhadap Return Saham pada Perusahaan Sub Sektor Properti dan Real Estate di Bursa Efek Indonesia Periode 2015-2018 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2315 <p><em>This study aims to analyze the effect of </em><em>Price to Book Value</em><em>, Net Profit Margin and Market Value Added on stock return in real estate and property su-sector companies on the Indonesia Stock Exchange 2015 – 2018. The sample used is 17 companies of property and real-estate listed on the Indonesia Stock Exchange from 2015 to 2018. Observations using purposive sampling technique as a sampling method. The data used are secondary data and the analysis method used is the classical assumption test, multiple linear regression analysis, the coefficient of determination, the f test and t test. This study uses the assistance of the SPSS version 20.0 program in data processing.</em> <em>The results showed that only the variables Price to Book Value</em><em>, Net Profit Margin and Market Value Added either simultaneously or partially had no effect on stock returns.</em><em> These results indicate that </em><em>Price to Book Value</em><em>, Net Profit Margin and Market Value Added cannot be used as an inside mold determine the investment strategy of investing their shares in capital market.</em></p> <p><em><br> </em><strong><em>Keywords : </em></strong><em>Price to Book Value</em><em>, Net Profit Margin, Market Value Added, Stock Return.</em></p> nur komalasari Sri Suartini ##submission.copyrightStatement## 2021-12-31 2021-12-31 5 1 723 732 10.31539/costing.v5i1.2315 Pengaruh ROA Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Subsektor Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2593 <p><em>This study aims to analyze the effect of Return On Asset (ROA) and Company Size on Audit Delay partially and simultaneously in the Food and Beverage Industry Sub-Sector listed on the Indonesia Stock Exchange (BEI) 2014-2018. The independent variables used in this study are Return On Assets (ROA) and Company Size. Editing the dependent variable used in this study is Audit Delay. Sampling was done by purposive sampling and get 14 companies that become samples with 70 observational data. The research method used is a quantitative method with a descriptive approach. The data analysis method used is statistical analysis using SPSS software. The results showed partially Return On Asset (ROA) has an effect on Audit Delay. And company size has no effect on audit delay partially. While the results of the study show that sig F is 0.000 &lt;0.05, which means that Return On Assets (ROA) and Company Size have a significant effect on Audit Delay simultaneously.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Return On Assets, Company Size, Audit Delay</em></p> Fika Hidayah Najah Suhono Suhono ##submission.copyrightStatement## 2021-12-29 2021-12-29 5 1 733 737 10.31539/costing.v5i1.2593 Pengaruh Ukuran Perusahaan, Kualitas, Dan Independensi Komite Audit Terhadap Kecurangan Pelaporan Keuangan Pada Perusahaan BEI https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2288 <p>Penelitian ini menguji pengaruh ukuran perusahaan, kualitas, dan independensi komite audit terhadap kecurangan pelaporan keuangan pada perusahaan BEI. Populasi yang dipakai pada penelitian ini adalah perusahaan yang terdaftar di BEI pada tahun 2014 sampai dengan tahun 2018. Berdasarkan data dan kriteria yang tersedia, diperoleh sampel sebanyak 100 perusahaan dimana 60% merupakan perusahaan non fraud dan 40% sisanya merupakan perusahaan fraud. Teknik analisis yang dipakai pada penelitian ini adalah metode regresi logistik yaitu dengan membandingkan perusahaan fraud dan perusahaan non fraud. Sebelum pengujian dilakukan, terlebih dahulu dilakukan analisis deskriptif pada data. Hasil penelitian membuktikan bahwa ukuran perusahaan dan independensi komite audit tidak berpengaruh signifikan terhadap kecurangan pelaporan keuangan. Sedangkan kualitas komite audit sangat berpengaruh signifikan terhadap kecurangan pelaporan keuangan. Penelitian ini bisa dijadikan sebagai bahan pertimbangan untuk investor apakah mereka ingin menanamkan modalnya di perusahaan yang akan dipilihnya nanti. Selain itu penelitian ini juga bermanfaat bagi para manajer, pemegang saham, dan pembuat kebijakan pada suatu perusahaan untuk dapat menyempurnakan sistem tata kelola perusahaan.</p> <p><strong>Kata Kunci :</strong> kecurangan pelaporan keuangan, komite audit, kualitas.</p> Fitriyani Fitriyani Suzy Noviyanti ##submission.copyrightStatement## 2021-12-30 2021-12-30 5 1 738 754 10.31539/costing.v5i1.2288 Pengaruh Arus Kas, Penjualan, Perputaran Piutang Dan Hutang Lancar Terhadap Liquidity Pada Sektor Trade Company Yang Tercatat Di BEI https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2554 <p><em>This research aims to examine and analyze the effect of cash flow, sales, turnover of accounts receivable and current payable on liquidity. The population in this study were all trade company sectors totaling 65 issuers and the sample selected based on the criteria was 22 samples using 5 years, so the data totaled 110 data. The data test technique uses classical assumptions, multiple linear regression and hypothesis testing. From the results of the data analysis shows that partially cash flow has a positive effect on liquidity, sales have a negative effect on liquidity, while turnover of accounts receivable and current payable has no effect on liquidity. Simultaneously, cash flow, sales, accounts receivable turnover and current accounts payable affect liquidity. The magnitude of the influence of the independent variables affecting liquidity is 24.7%, where the remaining 75.3% is explained by other factors such as working capital, cash turnover and inventory turnover.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords</em></strong><em> : Cash Flow, Sales, Receivable Turnover, Current Liabilities and Liquidity.</em></p> <p><em>&nbsp;</em></p> Ines Triastuti Lumbangaol Elshadai Anlo Melki Shelly Shelly Tetty Tiurma Uli Sipahutar ##submission.copyrightStatement## 2021-12-29 2021-12-29 5 1 755 762 10.31539/costing.v5i1.2554 Pengaruh Likuiditas Terhadap Kinerja Perusahaan Pada Perusahaan-Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2314 <p><em>Object of this research is manufacturing companies are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The data used is secondary data, in the form of annual financing reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. </em><em>The data used in this research are secondary data, in the form of annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017. up to 2019. The purpose of this research is to determine whether the effect of current company liquidity is better in realizing company performance. This research used 194 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling technique was purposive sampling which resulted in a total of 189 companies as the research sample. This analysis uses multiple regression analysis and the significant value of the t-test results of each variable. This research is a quantitative with data processing using Statistical Product and Service Solution (SPSS). The results of this research indicate that the liquidity variable has a significant effect on company performance and company size has an effect as a moderating variable on the relationship between liquidity and company performance.</em></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong><em>Keywords:</em></strong><em> Liquidity, Firm Performance, Firm Size</em></p> Nurul Rizki Anindita Yefta Andi Kus Noegroho ##submission.copyrightStatement## 2021-12-29 2021-12-29 5 1 763 771 10.31539/costing.v5i1.2314