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Pengaruh Right Issue Terhadap Harga Saham Pada Perbankan Yang Terdaftar Di Bei Periode 2021-2023
Get PDFA right issue is a business activity that has the potential to impact the quantity and value of shares available on the market and contains crucial information that shareholders may utilize to increase their earnings in the future. Since the market may respond to the rights issue announcement, the information contained in the announcement becomes significant. A right issue is a current share issuance in which the company grants its existing shareholders the right to purchase new shares. Each existing shareholder is given the option to purchase a number of new shares from the company at a predetermined price and time. The purpose of this research is to examining variations in the stock price before and after the right issue. This study was carried out on financial institutions that are listed on the Indonesia Stock Exchange between 2021-2023 period. Event research is often used to test the information content of an event, such as the notification of the rights problem. The sampling method using the purposive sampling method. 26 banking companiess were chosen as examples based on the predefined criteria. Secondary data from Yahoo Finance is the kind of data that was used. 2021-2023, daily stock price data from Indonesia Stock Exchange website . The Wilcoxon Signed Rank Test is used in the data analysis procedure by using the Eviews 12 program. The outcomes demonstrated that the outcomes yielded values of 0,0986; 0,4429; 0,1925; 0,0999. As a result, the analysis suggests that the price of the shares did not significantly change before or after the rights issuance
Evaluasi Implementasi Pengawasan Berbasis Kewilayahan: Studi Kasus KPP Pratama X
Get PDFRegional-based supervision is a new policy implemented by the Directorate General of Taxes in 2020 and revised in 2022. This study aims to evaluate factors related to the implementation of regional-based supervision, which are top management support, regulations, regional account representatives, taxpayers, and information systems. The factors are further divided into thirteen indicators. Previous studies on regional-based supervision and/or tax supervision in general mostly focused on the influence of tax supervision activities on taxpayer compliance or tax revenues. This study differs from previous study because it seeks an in-depth understanding of the implementation of supporting factors in regional-based supervision via an in-depth case study. The interviews involved the office head, the supervision section head, regional account representative, tax consultant, and taxpayers. The results of the study indicate a weakness in the implementation of regional-based supervision related to regulation, both in terms of the availability of regulation that regulate interactions among the parties involved and the clarity in the field of taxation. Additionally, the available budget and the number of account representative personnel still need to be improved
Pengaruh Profitabilitas, Solvabilitas, Umur Perusahaan, Fee Audit, dan Ukuran KAP Terhadap Audit Delay
Get PDFThis study aims to empirically prove the influence of profitability, solvency, company age, audit fees and size of the public accounting firm on audit delay. This research is quantitative research using secondary data obtained from company annual reports. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019-2021. The number of samples used in this research was 135 data. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that simultaneously the variables profitability, solvency, company age, audit fees and the size of the public accounting firm influence the audit. while partially the solvency variable has a significant effect on audit delay, while the variables profitability, company age, audit fees and KAP size partially have no effect on audit delay
The Effect Of Economic Growth, Local Original Income And Equalization Fund On Capital Expenditure (Study On District/City Local Governments In Indonesia)
No full textCapital expenditure is a budget expenditure for the acquisition of fixed assets and other assets that benefit more than one accounting period, including expenditures for maintenance costs that maintain or increase useful life, and increase capacity and asset quality. This study aims to examine the effect of Economic Growth, Local Original Revenue, and Balancing Funds on Capital Expenditure in District/City Regional Governments in Indonesia in 2022 both partially and simultaneously. This research uses quantitative methods, using secondary data obtained through the website of the Directorate General of Financial Balance and the website of the Central Statistics Agency. The sampling technique uses the purposive sampling method with a total sample of 218 District/City Regional Governments in Indonesia in 2022. The data analysis method in this study used multiple linear regression analysis. The results of the study show that the variables of Economic Growth, Regional Original Income, and Balancing Funds simultaneously affect Capital Expenditure. Partially, Economic Growth does not affect Capital Expenditure, while Regional Original Revenue and Balancing Fund affect Capital Expenditure
Analisis Faktor-faktor Yang Mempengaruhi Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi
No full textAbstract
In managing a company which is characterized by the welfare of shareholders so that it reflects the high value of the Company. This research was conducted to determine the value of companies in the infrastructure sector in the 2018-2022 period based on factors that influence company value. The factors taken in this research are profitability, company size and leverage as well as dividend policy which are used as moderating variables in the research. This research uses a quantitative approach, namely by looking at the relationship between independent variables and dependent variables as well as moderating variables on the objects studied. The data used in this research is secondary data in the form of financial reports accessed via the Indonesian Stock Exchange website. The population in this research is Infrastructure sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses a purposive sampling technique. The samples that can be studied are 109 company data samples. In processing data and drawing conclusions, researchers used the SPSS program or software. The results of this research show that profitability, company size and dividend policy have no effect on the value of infrastructure companies, while leverage has a positive effect on the value of infrastructure companies. The results in this study indicate that dividend policy is unable to moderate and strengthen the influence of profitability, company size and leverage on the value of infrastructure companies
Bagaimana Seharusnya Top Management Merespon Whistleblowing ? Refleksi dari Sikap Kepemimpinan Mahapatih Gajah Mada : Refleksi dari Sikap Kepemimpinan Mahapatih Gajah Mada
No full textResearch publications examining how top management should respond when whistleblowing occurs in organizations are still limited. The accuracy of the management response to whistleblowing is fundamental, because it can affect whether it will be repeated in the future or not. The accuracy of the management response to whistleblowing is determined by figures who can be used as role models. This research aims to explain Gajah Mada's leadership attitude that can be guided by top management responding to whistleblowing. The novelty of this research lies in presenting a new perspective in whistle blowing research, in the form of adopting leadership attitudes or values from great national figures as role models in responding to whistle blowing. This research is an interpretive study, utilizing literature related to Gajah Mada, Negara Kertagama, and whistleblowing as objects of observation. The literature search was conducted using a number of keywords such as "whistleblowing", "leadership+attitude+of+ Gajah Mada", "CEO+response to wrong doing report+fraud", or "CEO+reaction to wrong doing report+fraud". The data obtained is analyzed through 3 stages, namely identification, reflection, and synthesis. This interpretive study explains that top management can adopt 3 leadership attitudes of Gajah Mada, namely mantriwira, nayaken musuh, and wicaksaneng naya in responding to whistleblowing cases. It is important for top management to internalize the three attitude
PENGELOLAAN DANA DESA BEBAS FRAUD: PENDEKATAN EFEKTIF DI KECAMATAN TIDORE UTARA
Get PDFFraud occurs in several sectors, including the village sector, such as fraud in the management of village funds. Village funds that were initially to improve independent villages were not appropriately managed; the management of village funds is synonymous with abuse in management; this is evidenced by the statement "Village Fund Outlook 2018" issued by Indonesia Corruption Watch (ICW) in the village fund book published by the Ministry of Finance. As a result of ICW monitoring, in 2015–2017, cases of abuse in villages increased. In 2015, it reached 17 cases and increased to 41 cases in 2016. A more than twofold spike then occurred in 2017 with 96 cases. A total of 154 fraud cases, such as corruption and misuse of assets, were found. This study was conducted with the aim of examining the influence of village apparatus competence, internal control system, accountability, and morality on fraud prevention efforts in village fund management in North Tidore District, Tidore Islands City. The respondents used were 56 people consisting of village heads, village secretaries, heads of financial affairs, heads of planning affairs, staff of the head of planning affairs, heads of service sections, staff of the head of service sections, heads of government sections, staff of the head of government sections, technical implementers, heads of hamlets, heads of RWs and heads of RT. The data analysis technique used is multiple linear regression analysis. The results showed that the competence of village apparatus and internal control system has a positive and significant effect on fraud prevention. Conversely, morality and accountability have no impact on preventing fraud in village funds
Modernisasi UMKM: Merancang Tahapan Implementasi Berbasis Sistem untuk Mengatasi Ancaman Siklus Persediaan (Studi Kasus pada UMKM X): Studi Kasus pada UMKM X
No full textMicro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economic recovery of Indonesia by contributing significantly 60% of Indonesia's GDP and employing 96% of the national workforce. However, internal challenges arise as employee-instigated theft and embezzlement resurface due to a lack of security knowledge among MSME owners. This knowledge gap poses a growing risk as MSMEs become more susceptible to fraud, particularly in relation to inventory cycles. MSME X has been chosen as the subject of this research due to its limited understanding of the importance of internal control systems and the non-execution of an accounting information system, notably in the manufacturing sector, where theft risks are heightened. The inventory cycle is closely linked to the sales, purchasing, and production cycles due to the involvement of raw materials, semi-finished goods, and finished goods. The study adopts applied research methods, utilizing both primary (interviews and observations) and secondary data (literature studies). Findings reveal inadequate control activities in MSME X, exacerbated by the absence of functional separation and proper documentation for inventory transactions. Recommendations include a five-stage implementation plan, starting with flowchart creation, CCTV installation, and personnel recruitment. The middle stage involves additional recruitment and transitioning to a digital accounting information system for process integration. The final stage integrates the accounting information system with external parties. Performance evaluations will be conducted at each stage to assess the effectiveness of the accounting information system in minimizing risk
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi di BEI
Get PDFThe purpose of this study is to investigate and demonstrate how the non-cyclical consumer sector companies listed on the Indonesia stock exchange in 2021–2022 are affected in terms of profit growth by the current ratio, debt to equity ratio, total assets turnover, net profit margin, and return on assets. Additionally, investigate and assess how Company Size affects the relationship between Profit Growth and Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Net Profit Margin, and Return on Assets in Indonesian Non-Cyclic Consumer Sector Businesses. Exchange of Stocks during 2021–2022. The population of this study comprises 113 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2021–2022 period, out of a sample of 95 companies. If a year of observation is added, there are 190 specimens total. Purposive sampling was the method of sampling that was employed in this study. Model feasibility tests, internal model tests, and external model tests are the analyses that are employed. According to the study's findings, profit growth is unaffected by the current ratio, debt to equity ratio, net profit margin, and return on assets. Profit growth is influenced by the quantity of raw materials used. Furthermore, a company's size has no bearing on the debt to equity ratio, return on assets with profit growth, net profit margin, total asset turnover, or current ratio
Determinan Profitabilitas pada Bank Konvensional di Indonesia
No full textIncreased economic growth in Indonesia is not always accompanied by increased profitability in the banking sector in Indonesia, this can be caused by various factors. This survey aims to provide the effect of non-performing financing, liquidity, and BOPO on profitability. The sample of this study is 204 data points from 72 conventional banks listed on the IDX and official banking websites during the period 2020 - 2022, through the purposive sampling method. Descriptive with a quantitative approach is the type of method used. Multiple linear regression analysis using the test tool, SPSS 18, is a technique that is applied in analysis. This study’s findings suggest that partially the LDR variable shows a positive as well as significant effect on profitability in conventional banks in Indonesia. Meanwhile, partially the NPL and BOPO variables shows a negative as well as significant effect for profitability in conventional banks in Indonesia. The effect of independent variables, according to the coefficient of determination of 82.8% can affect ROA, while the other 17.2% is influenced variables outside the research model