https://journal.unisnu.ac.id/jra/issue/feed 2024-02-21T08:37:00+07:00 Siti Aliyah, SE., M.Si sitialiyah@unisnu.ac.id Open Journal Systems <p>Journal of Accounting Recognition is a peer-reviewed and open access journal that prioritizes the publication of manuscripts from students, lecturer and researchers. The journal publishes editorials, articles, research, and reviews.</p> <p>Journal of Accounting Recognition focuses on the results of student research in the field of accounting which includes the themes of management accounting, financial accounting, public sector accounting and sharia accounting. The issue of the Journal of Accounting Recognition is the implementation of good accounting to be applied in society in accordance with the research of students and researchers.</p> <p>The Journal of Accounting Recognition is published twice a year in March and September and is published by the Faculty of Economics and Business, Unisnu Jepara.</p> <p>&nbsp;</p> <p>&nbsp;</p> https://journal.unisnu.ac.id/jra/article/view/843 2024-02-20T15:29:50+07:00 Solikhul Hidayat solikhulhidayat@gmail.com Hilda Alma Tsania alma1999@gmail.com

<p><strong><em>Abstract</em></strong></p> <p><em>This research aims to determine the effect of liquidity, activity and size on changes in profits. This research examines the Basic Industry and Chemical sectors. The companies studied are companies listed on the Indonesia Stock Exchange (BEI) in the 2018 - 2020 period. This type of research is quantitative. The data used is secondary data sourced from annual reports obtained from the official IDX website or www.idx.co.id. The population in this study are basic industrial &amp; chemical companies listed on the Indonesia Stock Exchange (BEI). Sample selection was taken using purposive sampling. The total sample is 90 data from basic industrial and chemical companies registered on the IDX in 2018 - 2020. The statistical analysis method used is multiple regression analysis using SPSS software and grouping data from company annual reports using Microsoft Exel software to calculate the ratio. Data analysis methods include descriptive analysis, classical assumption testing, hypothesis testing and determinant coefficients. Based on the research results, it shows that liquidity as measured by the Current Ratio has no effect on changes in profits. Activity as measured by Total Asset Turn Over has a significant positive effect on Profit Changes. Size has a significant positive effect on Profit Changes.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords: Liquidity, Activity, Size, Change</em></strong></p>

2023-09-29T00:00:00+07:00 Copyright (c) 2024 Jurnal Rekognisi Akuntansi https://journal.unisnu.ac.id/jra/article/view/842 2024-02-21T08:37:00+07:00 Noor Salim Salim noorsalim26jepara@gmail.com Siti Khalimah khalimahsiti097@gmail.com

<p><strong>ABSTRACT</strong></p> <p><em>Capital structure is a comparison on between a company’s long-term debt and its own capital in a company. There are several factors than can affect the capital structure, some of which are Profitability, Company Size, and Liquidity. The purpose of this study was to determine the effect of Profitability, Company Size and Liquidity on the Capital Structure of Food and Beverages Manufacturing Companies Listed on the Indonesian Stock Exchange in 2018-2021. The population of this study is all Food and Beverages Sub Sector companies listed on the the Indonesian Stock Exchange for the period 2018-2021. The method used for sampling is purposive sampling and obtained as many as 20 food and beverage company. The data analysis technique used is multiple linear regression analysis with the help of SPSS application. The result of this study indicate that: 1)Profitability, company size and liquidity have a simultaneous effect on capital structure,&nbsp; 2) Profitability has a negative and significant effect on capital structure partially, 2) Company Size has a positive and significant effect on capital structure partially, 3) Liquidity has a negative and significant effect on capital structure partially.</em></p>

2023-09-29T00:00:00+07:00 Copyright (c) 2024 Jurnal Rekognisi Akuntansi