https://journal.unisnu.ac.id/jra <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> en-US <p>Penulis yang menerbitkan dengan jurnal ini menyetujui persyaratan berikut:</p> <ul> <li class="show"> <p>Semua materi yang terkandung di situs ini dilindungi oleh hukum. Dilarang mengutip sebagian atau seluruh isi website ini untuk tujuan komersial tanpa persetujuan dewan redaksi jurnal ini.</p> </li> <li class="show"> <p>Jika Anda menemukan satu atau beberapa artikel yang terdapat dalam Komunitas Jurnal Dedikator yang melanggar atau berpotensi melanggar hak cipta Anda, harap laporkan kepada kami, melalui email ke Kontak.</p> </li> <li class="show"> <p>Aspek hukum formal dari akses ke informasi dan artikel apa pun yang terdapat dalam situs web jurnal ini mengacu pada persyaratan lisensi Creative Commons Attribution-ShareAlike (CC BY-SA).</p> </li> <li class="show"> <p>Semua informasi yang dimuat dalam Jurnal Rekognisi Akuntansi adalah akademik. JRA tidak bertanggung jawab atas kerugian yang timbul akibat penyalahgunaan informasi dari situs ini</p> </li> </ul> <p>Jurnal Rekognisi Akuntansi dilisensikan di bawah Creative Commons Attribution-ShareAlike 4.0 International License.</p> <p><a href="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" target="_blank" rel="noopener"><img src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" alt="Creative Commons License"></a></p> sitialiyah@unisnu.ac.id (Siti Aliyah, SE., M.Si) fatchur@unisnu.ac.id (Fatchur Rohman, SE.,M.Pd.,M.Si) Fri, 29 Sep 2023 00:00:00 +0700 OJS 3.1.2.3 http://blogs.law.harvard.edu/tech/rss 60 https://journal.unisnu.ac.id/jra/article/view/843 <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> Solikhul Hidayat, Hilda Alma Tsania Copyright (c) 2024 Jurnal Rekognisi Akuntansi https://creativecommons.org/licenses/by-sa/4.0 https://journal.unisnu.ac.id/jra/article/view/843 Fri, 29 Sep 2023 00:00:00 +0700 https://journal.unisnu.ac.id/jra/article/view/842 <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> Noor Salim Salim, Siti Khalimah Copyright (c) 2024 Jurnal Rekognisi Akuntansi https://creativecommons.org/licenses/by-sa/4.0 https://journal.unisnu.ac.id/jra/article/view/842 Fri, 29 Sep 2023 00:00:00 +0700