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Peran Ukuran Perusahaan Dalam Memoderasi Rasio Keuangan Terhadap Cash Holding
No full textA corporation is a legal entity established to conduct economic activities aimed at generating profits or achieving a specific goal. However, due to the increasing competition and dynamism of the economy, companies are indirectly required to have accurate financial management. The objective is to determine the ideal cash supply for a business. This study aims to analyze the impact of capital expenditure, leverage, liquidity, net working capital, and profitability on the cash holding variable, with the company size as a moderator in manufacturing companies listed on the Indonesian Stock Exchange for 2021-2022. The study will employ quantitative descriptive research and use library and documentation research methods as data collection techniques. The source of data used is the financial statements of manufacturing companies listed on the Indonesian Stock Exchange for 2021-2022, which are secondary data. This study will use purposive sampling based on specific criteria to obtain 424 samples over a two-year observation period. SmartPLS software version 3.2.9 will be used to conduct the research by utilizing Partial Least Square - Structural Equation Modeling with a two-stage test approach to analyze the research data. The research will be analyzed using the outer model test and the inner model test using formative components. The findings of this study interpret that capital expenditure, leverage, and liquidity do not have a significant influence on cash holding
Analisis Faktor yang Mempengaruhi Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Sektor Pertambangan
No full textPenelitian ini dilakukan untuk mengkaji dan menganalisis faktor yang mempengaruhi nilai perusahaan (Price to Book Value) dan bagaimana peran kebijakan dividen (Dividend Payout Ratio) memoderasi hubungan faktor-faktor tersebut dengan nilai perusahaan. Semakin tinggi nilai perusahaan, maka akan diikuti dengan tingginya harga saham. Tingginya harga saham perusahaan menunjukkan tingginya kekayaan perusahaan yang tercermin dari tingginya nilai perusahaan. Nilai perusahaan dipengaruhi oleh beberapa faktor internal perusahaan seperti profitabilitas, struktur modal, ukuran perusahaan, likuiditas, dan rasio aktivitas. Penelitian ini berobjek pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Populasi dalam penelitian ini berjumlah 191 perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 86 perusahaan dengan total pengamatan 131 perusahaan. Metode analisis data yang digunakan adalah Partial Least Squaredengan model two-stage approach dengan menggunakan alat bantu perangkat lunak statistika SmartPLS 3. Hasil penelitian menunjukkan bahwa variabel profitabilitas (Return on Assets), struktur modal (Debt to Equity Ratio), ukuran perusahaan (LnTotalAsset), likuiditas (Current Ratio), rasio aktivitas (Total Assets Turn Over) tidak berpengaruh terhadap nilai perusahaan (Price to Book Value) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Selain itu, pengujian moderasi menunjukkan bahwa kebijakan dividen tidak mampu memoderasi hubungan (Return on Assets) dengan nilai perusahaan (Price to Book Value) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022.
Kata Kunci: Kebijakan Dividen ; Likuiditas ; Nilai Perusahaan ; Profitabilias ; Rasio Aktivitas ; Struktur Modal ; Ukuran Perusahaan
Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Sektor Pertambangan Tahun 2017-2021
Get PDFThis research aims to obtain empirical evidence regarding the influence of financial ratios on stock prices. The population in this research is mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sampling technique used was purposive sampling so that a total of 70 observations were obtained. The hypothesis test used is multiple linear regression analysis with a significant t test to see the significant level of influence of each variable and the direction of that influence. The research results can explain that the ROE variable has a significantly positive effect on share prices. As well as the DER variable, it has a significant negative effect on stock prices. The ROA variable has a negative influence on share prices and an insignificant effect on share prices. Meanwhile, NPM and QR have a positive influence on share prices and do not have a significant influence on share prices
Penyalahgunaan Aset: Perspektif Crowe Horwath’s Fraud Pentagon Dan Religiusitas
Get PDFObjek dari penelitian ini adalah untuk mengevaluasi pengaruh adanya tekanan, peluang, rasionalisasi, kapabilitas, arogansi, dan religiusitas terhadap penyalahgunaan atas aset. Populasi penelitian ini adalah pegawai pada sebuah lembaga pemerintahan di Indonesia di luar jajaran kementerian sebanyak 302 orang dengan sampel penelitian sebanyak 242 responden. Metode pemilihan sampel menerapkan teknik sampling acak sederhana atau simple random sampling. Metode pengumpulan data dengan memanfaatkan kuesioner melalui google form. Penelitian ini menerapkan metode Structural Equation Modelling Partial Least Square (SEM-PLS) dalam menganalisis data. Kesimpulan dari penelitian ini bahwa variabel tekanan dan rasionalisasi memiliki pengaruh secara positif dan signifikan terhadap penyalahgunaan atas aset. Efek moderasi religiusitas mampu memperlemah pengaruh variabel rasionalisasi terhadap penyalahgunaan atas aset. Variabel peluang, kapabilitas, arogansi dan religiusitas tidak signifikan memengaruhi penyalahgunaan atas aset. Efek moderasi religiusitas tidak mampu memperlemah pengaruh variabel tekanan, peluang, kapabilitas dan arogansi terhadap penyalahgunaan atas aset. Penelitian ini berkontribusi terhadap pemerintah dalam merumuskan kebijakan yang bertujuan untuk mengurangi perilaku fraud khususnya penyalahgunaan atas aset. Temuan dari penelitian ini juga dapat menjadi pedoman sebagai alat evaluasi pada upaya meningkatkan pencegahan fraud di tempat kerja. Dan dapat menjadi pedoman dalam menyusun sistem pengendalian internal khususnya bagi lembaga pemerintahan di Indonesia di luar jajaran kementerian pada penelitian ini
Implementation of credit risk management basel principles (Evaluation Study of an Indonesian Commercial Bank)
Get PDFThe study evaluated the implementation of credit risk management at Bank PQR based on the Basel Principles regarding Management of Credit Risk due to increasing Low-Quality Credit in the last six months. It adopted a case study approach at Bank PQR, one of Indonesia's commercial banks, in the Corporate Segment with total credit reaching 62% of the Bank PQR credit portfolio using a qualitative descriptive method by conducting document analysis and interviews to collect data. The study sample consists of 30 credit-granting proposals of Bank PQR. First, it evaluated the suitability of the Basel Principles with the regulation of the Financial Services Authority, then analyze Bank PQR document, conduct an interview and last evaluated implementation of credit risk management by providing a score of three if suitable and implemented well, two if suitable and not implemented well and one if not suitable. The result shows the implementation is not by the Basel Principles with a final score of 2.58 out of 3, and the main weakness being the inadequacy of the credit risk environment’s development. It recommends the Bank PQR to improve its credit risk environment, such as compliance with regulations, employee training, and implementing good internal controls
Pengaruh Popularitas Media Sosial Perusahaan Terhadap Asimetri Informasi pada Perusahaan LQ45
Get PDFInformation asymmetry can have many negative impacts in the business world, such as moral hazard, monitoring costs, financial ineffectiveness, financial crises, company bankruptcy, and investment decision making errors by investors. Information asymmetry can be reduced by information transfer and communication. In the technological era, this information can be conveyed via digital platforms such as social media. Social media has recently become a company's main concern to support business performance. The important role of social media is not only felt in increasing market share but has been proven to help companies increase company value. The aim of this research is to prove the impact of social media popularity on information asymmetry in LQ45 companies in Indonesia. This research is important to conduct to obtain empirical evidence of the impact of social media popularity on company information asymmetry in Indonesia. So far, studies on the popularity of social media still occur in many developed countries and have not been carried out much in developing countries, including Indonesia. Using a sample of 99 company-years, the data was analyzed using multiple regression analysis. The research results show that company social media (Facebook, Instagram and Twitter) have an effect on information asymmetry, while YouTube has not been proven to have an effect on information asymmetry. This research contributes in several ways. First, this research adds scientific insight into the impact of social media on the business sector. Second, this research can be a reference for stakeholders, especially company managers, to consider managing social media optimally, especially to reduce information asymmetr
Pengaruh Financial Distress, Kompleksitas Operasi dan Auditor Switching Terhadap Audit Report Lag Dengan Ukuran Perusahaan Sebagai Pemoderasi
No full textThe aim of this research is to determine the influence of Financial Distress, Company Operational Complexity and Auditor Swithing on Audit Report Lag with Company Size as a moderating variable. The method used in this research is associative quantitative, using secondary data. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period, namely 72 companies. With the research sample method using purposive sampling with six sample criteria, the total sample used was 19 companies so that the observations amounted to 95 data. Data analysis in this research uses descriptive statistical analysis, panel data regression model estimation, classical assumption testing, hypothesis testing and Moderated Regression Analysis (MRA) using eviews 10. The results of this research are that Financial Distress has an effect on Audit Report Lag, the complexity of company operations has no effect. on the Audit Report Lag, Auditor Swithing cannot influence the Audit Report Lag. And for the moderating variable, company size can only strengthen the relationship between company operational complexity and Audit Report Lag, while company size weakens the relationship between Financial Distress and Audit Report Lag, and company size weakens the relationship between Auditor Swithing and Audit Report La
Apakah Narsisme dan Love of money Memicu Kecurangan Laporan Keuangan?
No full textThe financial statements that accurately represent the financial performance of an entity in a relevant and reliable manner are crucial for economic decision-makers. Therefore, financial reports should be free from misrepresentation, especially those intentionally committed with the aim of deceiving users. While research on fraud is a significant issue in the business and accounting context, studies connecting personality factors to financial statement fraud remain limited. This study aims to examine the direct and indirect impact of narcissistic personality traits on financial statement fraud, considering the role of love of money as a mediating variable. The research adopts a quantitative approach, collecting primary data through questionnaires distributed via social media platforms such as Instagram and WhatsApp, as well as direct invitations to respondents. The sample consists of 90 accounting students from various universities, primarily located in West Java, Indonesia. Data analysis is conducted using the SEM-PLS approach. The research findings indicate that individuals with narcissistic personality traits tend to be obsessed with money and engage in financial statement manipulation. However, the study did not find a significant impact of the love of money on financial statement fraud, and the role of the love of money as a mediating variable was not identified. These findings offer practical insights for accounting program managers to integrate individual character development, aiming to produce graduates with ethics and integrity. For the accounting profession and corporate management, these findings underscore the importance of considering individual factors in mitigating the risk of accounting fraud
Analysis Tax Regulation MoF 79/2023: Assessing Legal Certainty & Justice in Regulation and Practice
Get PDFThe fundamental principles of justice and legal certainty are integral components of the rule of law, concerning the protection of individual rights, specifically in taxation. In this context, the importance of regulation demands the presence of strong legal values. Legal certainty guarantees clear rules, protects rights, and promotes trust in the judicial system. The enactment of Minister of Finance (MoF) Regulation Number 79 of 2023 serves as a responsive measure to the demands for adaptive tax regulations due to the evolution of laws. Therefore, this research aimed to analyze MoF Regulation Number 79 of 2023 using qualitative methods to explore and understand the meaning of taxpayers' perspectives relating to assessment procedures in regulation and practice to provide in-depth guidance on assessment in taxation. MoF Regulation Number 79 of 2023 is important for tax system compliance, justice, and legal certainty, serving as a multi-faceted juridical, philosophical, and sociological foundation. The results show that the regulation adheres to legal principles, influencing taxation practices regarding tangible and intangible assets, income tax, Value Added Tax (VAT), and sale agreements. Practical aspects, including the Indonesian Professional Appraisal Society (MAPPI) relationship, professional judgment, and considerations for business dissolution, enhance justice, legal certainty, and tax compliance. Moreover, future research can analyze the latest regulations issued as a theoretical and practical foundation for taxpayers, aid in setting valuation standards, and ensure compliance with the changing law for the professional practice of tax experts and accountants
Menerapkan Pelaporan Terpadu untuk Mengungkapkan Modal Intelektual di Perguruan Tinggi
Get PDFThis research aims to provide empirical and theoretical solutions to certain criticalities in the Integrated Implementation Reporting framework (IIRF) in the context of higher education. Indeed, IIRF considers value creation only from the perspective of capital gains driven by academic activities, neglecting the fulfilment of the institutional mission as a true lever of value creation. This paper introduces a case study that aims to implement IIRF in an Indonesian university. The research is based on theory development from case, action research, and intervention approaches. IIRF was chosen for its claimed ability to support the process of communication with stakeholders and control over value creation, despite some weaknesses. This research highlights the role played by intellectual capital in an organisation's business model and in the value creation process. This adjustment seems to raise awareness of the role of intellectual capital in value creation in universities. In this paper, no single part of the adapted framework is innovative in isolation, but collectively they provide an innovative solution, which addresses the disclosures and managerial needs of the organisation under study. This single case study allowed us to test the IIRF's weaknesses claimed in the literature, suggest some adjustments to the original framework, and validate its effectiveness. Thanks to the single case study, we were then able to build a theoretical framework that develops theory inductively; now the suggested framework can be further tested and validated in other organisations. This paper introduces an innovative approach to reporting and disclosing intellectual capital in universities. This approach is relevant not only for external communication but also for internal purposes, assisting managers in decision-making and actio