TAKEN (Jurnal Teori Akuntansi dan Keuangan) https://jurnal.amalinsani.org/index.php/taken <p><strong>The Journal of Accounting and Financial Theory</strong>, hereinafter abbreviated as TAKEN, is a scientific periodical published by amal Insani Foundation. TAKEN is published 2 (two) times a year, namely every August and February. The scope and focus of the TAKEN Journal study include; Financial Accounting, Accounting Theory, Management Accounting, Government Accounting, Cost Accounting, Tax Accounting, and Public Accounting. This includes the fields of Auditing, Accounting Information Systems, Corporate Governance, Taxation, International Accounting, Management Accounting, Behavioral Accounting, Capital Market, and so on. Topics that are increasingly widespread in the field of accounting research studies are accommodated for publication in this periodical</p> <p><strong>e-ISSN = 2961-9262</strong> Berdasarkan SK Nomor 0005.29619262/K.4/SK.ISSN/2022.09 Tanggal 09 September 2022</p> en-US gitapuspita555@gmail.com (Gita Puspita) wahyudi@amalinsani.org (Wahyudi) Fri, 09 Sep 2022 00:00:00 +0700 OJS 3.2.1.1 http://blogs.law.harvard.edu/tech/rss 60 PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2016-2019 https://jurnal.amalinsani.org/index.php/taken/article/view/70 <p><em>The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on profitability, and to determine the effect of cash turnover, turnover, and inventory turnover simultaneously on profitability (ROA). The population in this study were all weighing companies listed on the Indonesia Stock Exchange, totaling 49 companies for the period 2016 - 2019. The sampling technique used was purposive sampling, so the final sample obtained was 10 companies. The analysis technique used in this research is multiple linear regression analysis. The results showed that the cash turnover and accounts receivable variables had a positive and significant effect on profitability. Meanwhile, the inventory turnover variable does not affect profitability. The results of the study simultaneously variable cash turnover accounts receivable turnover and inventory turnover showed a significant and significant effect on profitability</em></p> Teddy Apriliadi, Gita Puspita, Ita Rosita Copyright (c) 2022 TAKEN (Jurnal Teori Akuntansi dan Keuangan) https://jurnal.amalinsani.org/index.php/taken/article/view/70 Sun, 09 Jan 2022 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN https://jurnal.amalinsani.org/index.php/taken/article/view/71 <p><em>This research was conducted to outline whether the prior opinion, audit quality, and company size influenced the audit opinion going concerned on mining companies listed on the IDX for the period 2017-2019. Research methods and approaches use quantitative methods and approaches, with data collection techniques using documentation. This research are using logistic regression. In addition, testing of each variable showed the results of the prior opinion had a significance value of 0.01 and a regression coefficient of 4.223. The quality of the audit showed a significance value of 0.999 and a regression coefficient of -19,484. The size of the company has a significance value of 0.911 and a regression coefficient of -0.023.&nbsp; The conclusion of this study is that the prior opinion had a significant effect on the audit opinion going concerned on mining companies registered with the IDX in 2017-2019, while the quality of the audit and the size of the company had no effect on the audit opinion going concerned on mining companies listed on the IDX in 2017-2019</em></p> Indra Sulistiana, Mega Arum, Sukma Jaya Saputra Copyright (c) 2022 TAKEN (Jurnal Teori Akuntansi dan Keuangan) https://jurnal.amalinsani.org/index.php/taken/article/view/71 Mon, 29 Aug 2022 00:00:00 +0700 PENGARUH FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA https://jurnal.amalinsani.org/index.php/taken/article/view/72 <p><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </em><em>This study is intended to examine the factors that influence the disclosure of Corporate Social Responsibility (CSR) in the company's annual report. The purpose of this study is to analyze whether the proxied profitability of Return On Assets (ROA) affects CSR disclosure, whether company size is on CSR disclosure, and whether leverage is proxied on the Debt to Equity Ratio (DER) on the company's CSR disclosure. The sample used was 18 companies from 26 companies which were taken by purposive sampling technique. The results of the study partially there is profitability proxied by ROA and leverage as proxied by DER has a significant negative effect on CSR disclosure, while company size proxied by SIZE has no significant effect on CSR disclosure. Leverage as proxied by DER on CSR Disclosures in food and beverage sector companies listed on the Indonesia Stock Exchange in 2017-2019.</em></p> Gita Puspita, Ihsan Amrullah, Yulia Tridiyana Copyright (c) 2022 TAKEN (Jurnal Teori Akuntansi dan Keuangan) https://jurnal.amalinsani.org/index.php/taken/article/view/72 Sun, 28 Aug 2022 00:00:00 +0700 PENGARUH TINGKAT KESEHATAN BANK TERHADAP RETURN SAHAM DENGAN PENDEKATAN RGEC PADA BANK SWASTA NASIONAL DEVISA YANG TERDAFTAR DI BEI TAHUN 2017 - 2019 https://jurnal.amalinsani.org/index.php/taken/article/view/73 <p><em>The bank, one of the financial institutions in a country’s economy, functions as a support for the smoothness of the payment system, implementing monetary policy, and a means to achieve financial system stability that runs its business based on the principle of trust. Therefore, in carrying out these functions, banks are required to be in healthy condition. </em><em>Bank health assessment is used the RGEC method (Risk profile, Good Corporate Governance, Earning, Capital). In the Risk Profile factor, the calculation of credit risk with NPL (Non-Performing Loan). The Good Corporate Governance (GCG) factor uses the self-assessment rating values of each company. The rentability factor (Earning) uses the ratio of ROA (Return On Assets). And the last factor is Capital using the ratio CAR (Capital Adequacy Ratio). This study aims to provide empirical evidence about this research aims to provide empirical evidence about the factors that influence the stock return are the effect of the risk profile, good corporate governance (GCG), earning, and capital.&nbsp; </em></p> <p><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The method used in this study is quantitative, while the type of data is secondary data, the object of this study population is a national foreign exchange private bank registered on the Indonesia stock exchange</em> 2017-2019. <em>The sample used </em>18<em> banks from </em>24 <em>banks taken with the purposive sampling technique. The results showed that a partial risk profile does not influence stock return, good corporate governance has an influence on stock return, earning has no influence on stock return, and capital has an influence on stock return. Simultaneously, risk profile, good corporate governance, earnings, and capital on the stock return are influenced.</em></p> Deasy Femayona Devy, Wafiroh Wafiroh Copyright (c) 2022 TAKEN (Jurnal Teori Akuntansi dan Keuangan) https://jurnal.amalinsani.org/index.php/taken/article/view/73 Sun, 28 Aug 2022 00:00:00 +0700 PENGARUH TENURE AUDIT, FEE AUDIT DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT https://jurnal.amalinsani.org/index.php/taken/article/view/74 <p><em>The purpose of the research that the researchers conducted was to obtain data and information on audit tenure, audit fees, and auditor specialization and to find out the extent of their influence on audit quality in animal feed sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. This research was conducted using a correlational research method using a quantitative approach. The population in this study are 4 (four) animal feed sub-sector manufacturing companies and 3 (three) Public Accounting Firms (KAP) auditing animal feed sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used is non-probability sampling and convenience sampling. The samples in this study were 4 companies and 3 KAPs with a total sample of 70 people. The audit tenure partially has a positive and significant effect on audit quality. The audit fee partially has a positive and significant effect on audit quality. Auditor specialization partially has a positive and significant effect on audit quality. Audit tenure, audit fees, and auditor specialization together (simultaneously) have a positive and significant effect on audit quality.</em></p> Dwi Fitrianingsih, Kusmiyatun Kusmiyatun Copyright (c) 2022 TAKEN (Jurnal Teori Akuntansi dan Keuangan) https://jurnal.amalinsani.org/index.php/taken/article/view/74 Sun, 28 Aug 2022 00:00:00 +0700