Ekonomis: Journal of Economics and Business
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Pengaruh Corporate Governance, Kinerja Lingkungan, dan Ukuran Perusahaan Terhadap Pengungkapan CSR
No full textThis study aims to analyze the effect of institutional ownership, managerial ownership, environmental performance, and firm size on CSRD. CSRD measurement based on GRI-G4 is seen from the company's annual report. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange 2017-2019, which are 492 companies. The research sample was taken using a purposive sampling technique, with observations for 3 years. So, the number of samples studied were 73 companies. Hypothesis testing in this study using multiple regression analysis. The results showed that corporate governance, namely institutional ownership and managerial ownership, had no effect on CSRD. While the environment has a positive effect on CSRD and company size has no effect on CSRD companies.
Analisis Rasio Kinerja Keuangan Pemerintah Kota Medan Tahun 2014-2018
No full textIt is very important to measure financial performance to assess the accountability of local governments in managing regional finances. Accountability is not just the ability to show how public money is spent but includes the ability to show how public money is spent efficiently, effectively and economically. The problem that is currently being faced by the Medan City Government is the fluctuating percentage of PAD achievement of the Medan City Government from 2014 – 2018. This study aims to determine the financial performance of Medan City measured based on the Regional Financial Independence Ratio Analysis, PAD Effectiveness Ratio, PAD Efficiency Ratio, Ratio Degree of Fiscal Decentralization, Growth Ratio and Harmony Ratio for the period 2014-2018. This study uses a quantitative descriptive method that is doing calculations on the financial data obtained to solve problems that occur by analyzing the ratio of regional financial independence, PAD effectiveness ratio, PAD efficiency ratio, fiscal decentralization degree ratio, growth ratio and compatibility ratio. The results of this study indicate that the financial performance of the Medan City Government is quite good from the aspect of independence with the "participatory" category, then from the aspect of the effectiveness ratio and efficiency ratio, it is still necessary to pay attention again because the average ratio results show the category of being less effective and less efficient. On the aspect of the degree of decentralization, the results show a "medium" category where the amount of PAD contributes quite well to regional income in Pemko Medan. The resulting compatibility ratio shows that the percentage of the use of APBD for operational expenditure is higher at 76.7% compared to capital expenditure, which is 23.2%. The results of the regional income and expenditure growth ratio in the Medan City Government have decreased and increased every year
Penghindaran Pajak Ditinjau dari Profitabilitas, Leverage, Ukuran Perusahaan dan Komisaris Independen
No full textTax avoidance is a tax avoidance strategy carried out by taxpayers in a legal and safe manner and does not conflict with tax laws. The purpose of this study was to determine the effect of profitability, leverage, company size and independent commissioners on tax avoidance. The research population is Food and Baverage companies listed on the IDX in 2016-2019. Sampling using purposive sampling method obtained a sample of 11 companies with an observation period of 4 years so that a total of 44 samples. Based on multiple linear regression analysis, it is found that profitability and company size have an influence on tax avoidance. Meanwhile, the leverage variable and independent commissioner do not have an effect on tax avoidance.
Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan, Dan Good Corporate Governance terhadap Nilai Perusahaan
Get PDFThis research aims to know and analyze the impact of profitability, capital structure, company size and good corporate governance on firm value. The dependent variable in this research is firm value. While the independent variables used in this research are profitability, capital structure, company size, board of commissioners and audit committee. The population of this research is the entire consumer goods industry sector company listed on the Indonesia Stock Exchange period in 2015-2019. The sample selection in this research using purposive sampling method with certain criteria thus obtained a sample of 20 consumer goods industry companies listed on the IDX period in 2015-2019. The data used is secondary data sourced from annual report. The data analysis technique used double linear regression analysis. The results showed that profitability and company size affect the value of the company. Meanwhile, capital structure, board of commissioners and audit committee do not affect the company’s value in consumer goods industry company period from 2015-2019.
Pengaruh Profitabilitas, Kepemilikan Institusional, Ukuran Perusahaan, dan Reputasi KAP Terhadap Ketepatan Waktu Pelaporan Keuangan
No full textThe purpose of this research is to examine and analyze the effect of profitability (ROA), institutional ownership (own), firm size (size), and auditor’s repurtation (kap) on the timeliness of financial reporting at manufacture firms listed in Indonesia Stock Exchange (BEI) period 2017-2019. In this research, the sampling technique use purposive sampling. Sample of this research is 494 data from 519 manufacture firms sector listed and sent the report on finance in BEI period 2017-2019. Technique of analysis for examining is logistic regression. The result of this reseach is the profitability and firm size positive affect on the timeliness of financial reporting, while institutional ownership and auditor’s repurtation are not significant on the timeliness of financial reporting
Pengaruh Kualitas Pelayanan dan Kepuasan Nasabah Terhadap Loyalitas Nasabah di Bank Mandiri KCP Jamika Bandung
Get PDFThis study entitled the influence of service quality and customer satisfaction on customer loyalty at PT. Bank Mandiri KCP Jamika Bandung. This study aims to determine the effect of service quality and customer satisfaction on customer loyalty at PT. Bank Mandiri KCP Jamika Bandung. Researchers used quantitative methods with a descriptive approach. Data collection techniques using questionnaires, interviews, and literature study. The sample size was taken as many as 87 respondents. The results of this study found that the service quality has a partial effect of 0.000 0.05. For service quality and customer satisfaction have a simultaneous effect with the obtained f-table value has a large effect 59.24 > 3.11 on customer loyalty. Thus, the coefficient of determination obtained at the R square value is 0.587 or 5.87% with the remaining 41.3% caused by other elements that are not present in this study at PT. Bank Mandiri KCP Jamika Bandung
Pengaruh Kualitas Produk dan Inovasi Terhadap Keunggulan Bersaing UMKM Kuliner di Masa Pandemi Covid-19
No full textThis study aims to analyze the effect of product quality and innovation variables on the competitive advantage of Culinary MSMEs during the Covid-19 pandemic. In this study, the population was 100 culinary SMEs in Jambi City. Primary data was obtained by giving a statement in the form of a questionnaire, while the technique used was simple random sampling. To analyze the data, descriptive and quantitative methods were used and the analytical tool used was multiple linear regression. The results of the study concluded that the product quality and innovation variables had a positive and significant effect on the competitive advantage variable partially. The results of the simultaneous testing of product quality and innovation variables showed that it had a positive and significant effect on the competitive advantage of Culinary MSMEs during the COVID-19 pandemic in Jambi City
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Mahasiswa dalam Memilih Program Studi Manajemen Jenjang Strata-1 pada Perguruan Tinggi Swasta dan Perguruan Tinggi Negeri di Kota Jambi
No full textThis research aims to analyze factors influencing student decisions, in selecting management major. Sample of this research is 422 students from colleges in Jambi City. The data collection method is using questionnaires, analyzed using SmartPLS. The results showed that college major has a direct effect on the image of college. College major has an indirect, significant, positive effect on attitude. College’s image, social, perception and motivation has a direct effect on attitude. College’s major positively, significantly and indirectly affect student’s decision, through college’s image and attitude as an intervening variables. College’s image, social, and motivation affect student’s decision positively, significantly through attitude. Attitude and perception has a significant, positive, direct effect on student’s decision. In developing its marketing strategy, a colege’s institution needs to pay attention to factors that affecting student’s decision, improving its image through major without ignoring other aspects, that is by developing its curriculum, services, and lecture’s qualification. Furthermore, a college institution needs to maintain a good relationship with student’s parents and alumni, as well as improving student’s academic and non academics achievement. Simirlarly, student’s motivation needs to be improved as to form a positive attitude and perception in order to make a profound decision
Analisis Pengungkapan Laporan Keuangan Pemerintah Daerah Ditinjau dari Akun Persediaan di Sumatera
No full textThis study attemps to analyze disclosure of inventories account in local government financial statement (LGFS) regencies and cities in Sumatera in the year 2017 on the disclosure in PP 71/2010 Government Accounting Standards Number 5, as well as perceive the difference disclosure of a build up in inventories account on LGFS that obtains unqualified opinion, qualified opinion, disclaimer opinion, and knowing how the perception of BPK toward the disclosure of an inventories account. The data used in this research as many as 154 regencies and the cities that has been audited by BPK. Secondary data was used in the study in the form of audit report LGFS and PP 71/2010 as well as the primary data in an interview to the auditor team in BPK that it is processed using a method of content analysis. The research results show that BPK perception of inventory account disclosure is that there are still problems in inventory disclosure carried out by regional governments with different cases. In addition, there were 24 LGFS that had significant inventory value on their total assets including 22 LGFS obtained unqualified opinion and 2 LGFS obtained qualified opinion with an average inventory disclosure of 54.17%, but still get records by examiner regarding administration of inadequate inventories. The disclosure of inventories account in LGFS regencies and cities in Sumatera years 2017 has been good enough with an average of 55,38% with the highest percentage of disclosure in 100,00% and the lowest is 14,29%. In addition, there is no difference in the disclosure of inventories account on LGFS that obtained unqualified opinion and besides unqualified opinion
Dampak Covid-19 terhadap Fluktuasi Harga Saham dan Volume Transaksi Saham pada Perusahaan Subsektor Telekomunikasi Yang Terdaftar di Bursa Efek Indonesia
Get PDFThe impact of the spread of the COVID-19 outbreak is not only detrimental to human health but also detrimental to the country's economy both domestically and abroad. After the announcement of the entry of this outbreak to Indonesia on March 2, 2020, the government tried to make various efforts to reduce the spread of this virus, namely by conducting social distancing, work from home (WFH) and, teaching and learning activities from home. This activity requires people to always be in touch with electronic media such as laptops, smartphones, etc. However, this situation has benefited subsector Telecommunication companies where the need for internet services is increasing. This study aims to determine how the comparison of stock prices and share transaction volume in telecommunication sub-sector companies before and after the announcement of the spread of COVID-19 in Indonesia. This research uses A normality test and hypothesis test Paired Sample T-Test. The results of this study indicate that COVID-19 has a significant impact on the value of stock prices and the volume of stock transactions in the telecommunications sub-sector where the value of stock prices and the volume of stock price transactions that had previously increased but decreased