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Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Komisaris Independen terhadap Financial Distress dengan Leverage sebagai Variabel Moderasi
Get PDFFinancial distress conditions have a bad impact on a company, where companies experiencing financial distress conditions can lose the trust of parties who have a relationship with the company. This study aims to analyze and describe the effect of institutional ownership, managerial ownership and independent commissioners on financial distress with leverage as a moderating variable. The population of this study consisted of 86 property and real estate companies for the period 2018-2021 listed on the Indonesia Stock Exchange (IDX). The collection method used was purposive sampling, and 40 company samples were selected. The data analysis technique applied in this study is multiple linear regression analysis and Moderating Regression Analysis (MRA) using IBM SPSS. The results of hypothesis testing show that institutional ownership has a positive effect on financial distress, while managerial ownership and independent commissioners have a negative effect on financial distress. The results of the moderation test in this study indicate that leverage is unable to moderate the effect of institutional ownership, managerial ownership and independent commissioners on financial distress
Bagaimanakah kepercayaan konsumen, kepercayaan bisnis dan konsumsi rumah tangga mempengaruhi kestabilan perekonomian Indonesia?
Get PDFKepercayaan konsumen menunjukkan konsumsi rumah tangga di masa depan, kepercayaan bisnis memberikan informasi mengenai perkembangan bisnis masa depan sehingga merupakan bagian instrument penting dalam memacu pergerakan aktivitas perekonomian Indonesia. Kestabilan perkembangan kepercayaan konsumen, bisnis dan konsumsi pengaruhnya diharapkan menjaga konsistensi perekonomian kepada trend positif. Penelitian ini bersifat deskriftif kuantitatif menggunakan data skunder, Indonesia sebagai observasi penelitian, rentan waktu yang digunakan tahun 2011 kuartal 1 sampai 2022 kuartal 4. Data berbentuk timeseries sehingga metodelogi yang digunakan adalah Ordinary Least Square (OLS) dan Error Correction Model (ECM). Hasil penelitian menemukan sepanjang tahun 2011 Kuartal 1 dan 2022 kuartal 4 di Indonesia, Keyakinan Konsumen (CCI) memiliki pengaruh positif dan signifikan pada jangka panjang, sedangkan tidak memiliki pengaruh dalam jangka pendek terhadap perekonomian, Kepercayaan bisnis (BCI) tidak memiliki pengaruh dalam jangka panjang terhadap perekonomian, dalam jangka pendek Kepercayaan bisnis (BCI) memiliki pengaruh yang positif dan signifikan terhadap perekonomian. Konsumsi final rumah tangga (RTP) dalam jangka panjang memiliki pengaruh yang positif dan signifikan terhadap perekonomian, tidak memiliki pengaruh jangka pendek terhadap perekonomian.
 
Strategi Ketahanan UMKM Menghadapi Kompetitif Bisnis Dalam Melintasi Pasca Pandemi Covid-19 Di Surabaya
Get PDFABSTRACT2022 slowly enters a period of economic recovery in various sectors. The Covid-19 pandemic has really had an extraordinary impact, especially the business development of the MSME sector and this impact has also been felt on the domestic economy which is very significant. This can be seen in the growth rate of the economic sector in Surabaya of 4.29%, thanks to the persistence and resilience of MSME business actors the economic growth rate will increase in 2022 to 7.17% in the post-pandemic period (economic recovery period). This study aims to explore and analyze the condition of MSME business actors in Surabaya which can later be used to determine what strategic action decisions to take in order to survive facing business competition in the post-covid-19 pandemic. This study uses the analysis of the OODA loops approach as a benchmark tool in acting to defend its business in facing the competitive business world in crossing the post-pandemic Covid-19 in Surabaya. The data for this study were taken using the method of observation, interviews and questionnaires by google form respondents to several MSME business actors by means of non-probability sampling, the results of which were 87.2% believed that they could cross post-pandemic conditions Covid-19 with positive growth, an average economic recovery of 85.75%. The conclusion is that MSME entrepreneurs believe they can continue to do business in a competitive environment in the post-covid-19 pandemic
Pengaruh Rasio Keuangan, Pertumbuhan Laba Terhadap Harga Saham LQ-45 Indonesia
Get PDFThis research aims to find empirical evidence of the influence of several financial ratios, namely Current Ratio, Return on Assets, Earnings Per Share, Debt to Equity Ratio, and Total Assets Turnover, as well as profit growth on the stock prices of companies listed in the LQ-45 index on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The method used is quantitative causality with data analysis using multiple linear regression with the Stata application. The research sample was obtained from the OSIRIS database and selected using a purposive sampling method with the following criteria: (1) companies that are consistently listed in the LQ-45 index on the Indonesia Stock Exchange for the 2018-2022 period; (2) companies that issue financial reports in the 2018-2022 time period, which contain all the information required in the research variables; (3) and companies that publish stock prices at the close of 2018-2022. This process resulted in 23 companies, and the final sample of observations obtained was 115 data points. The research results show that simultaneously, financial ratio variables and profit growth significantly influence stock prices. This means that the combination of these variables has a strong impact on company share price movements in the LQ-45 index. However, when analyzed partially, only the Earning Per Share (EPS) variable has a significant influence on stock prices. This shows that EPS has a more dominant role than other variables in influencing company stock prices in the LQ-45 index
Manajemen Laba di Industri Perbankan : Suatu Pengujian Sebelum dan Saat Covid-19
No full textThe Covid-19 pandemic has become one of the toughest phases for all countries whose citizens have been confirmed positive, including Indonesia. Profit management in the period before and during the Covid-19 pandemic is interesting to research because almost all industrial sectors were affected by this pandemic, including the banking industry. The aim of the research is to analyze the profit management of the banking industry listed on the Indonesia Stock Exchange and the significance of the differences before and during the Covid-19 pandemic. This research uses secondary data in the form of banking financial reports listed on the Indonesian Stock Exchange (BEI). The research years were taken from 2017-2019 for the year before the Covid-19 pandemic and 2020-2022 for the year during the Covid-19 pandemic. Financial reports are downloaded from each banking industry website. The total population in this study was 46 companies, after being eliminated using the purposive sampling method it became 43 companies. The earnings management variable is proxied by discretionary accruals (DA) which are measured using the Modified Jones Model. Hypothesis testing uses the Wilcoxon Signed Rank Test via SPSS 26 software. The research results show that there are significant differences in banking industry earnings management before and during the Covid-19 pandemic. Before the Covid-19 pandemic, banks tended to carry out earnings management by increasing the value of their reported profits, whereas during the Covid-19 pandemic, banks tended to carry out earnings management by reducing the value of their reported profits
Evaluasi Pengungkapan Laporan Keberlanjutan Berdasarkan GRI Framework Pada PT. Bank Syariah Indonesia
Get PDFPenelitian ini bertujuan untuk menilai sejauh mana Bank Syariah Indonesia (BSI) yang merupakan hasil penggabungan Bank Himbara Syariah, terhadap strategi pelaporan keberlanjutannya dalam memperoleh legitimasi dari stakeholder. Investigasi sebelumnya menunjukkan bahwa tingkat pengungkapan laporan keberlanjutan bank Himbara yang berbasis GRI relatif rendah. Dikhawatirkan BSI mengadopsi pengungkapan yang serupa seperti Bank Himbara. Strategi penelitian ini mengadopsi single phenomenon case study dengan pendekatan multiple unit analysis yakni Bank Negara Indonesia Syariah (BNIs), Bank Rakyat Indonesia Syariah (BRIs), Bank Mandiri Syariah, dan Bank Syariah Indonesia (BSI). Penelitian ini menggunakan metodologi kualitatif deskriptif dengan sumber data metodologi sekunder melalui laporan keberlanjutan. Hasil temuan diperoleh dengan menggunakan aplikasi software NVivo14 dan dianalisis menggunakan analisis konten, analisis tematik, dan analisis konstan komparatif untuk menghasilkan pola dan kesimpulan mengenai strategi BSI dalam melaporkan keberlanjutannya terkait merger bank Himbara dengan menggunakan rerangka teori legitimasi. Hasil penelitian menemukan bahwa Bank BSI menerapkan strategi gaining untuk memperkuat posisi di pasar perbankan syariah dan maintaining legitimasi yang diperoleh dari masa lampau (protect past accomplishment) dalam pelaporan keberlanjutan. Hasil ini sejalan dengan teori legitimasi Suchman (1995). Selain upaya gaining, upaya maintaining legitimasi BSI juga terlihat dalam peningkatan jumlah pelaporan keberlanjutan. Namun, pertambahan tersebut tidak signifikan karena terdapat beberapa indikator GRI yang baru efektif diberlakukan pada pelaporan keberlanjutan tahun 2021. Sebagian besar pengungkapan indikator GRI merupakan kontinuitas dari Bank Himbara Syariah sebelum merger
Investigasi Determinan Faktor yang Memengaruhi Penyalahgunaan Aset pada Perguruan Tinggi
Get PDFThis study uses the fraud star theory approach to analyze the factors that influence asset missaproriation. The factors tested in this study are financial pressure, internal control system, quality of human resources, organizational culture, and integrity. The research uses a quantitative approach with a survey method of dsitributing questionnairies online. A total of 146 respondents related to asset management at univirsities in west kalimantan province became research respondents who were then tested and analyzed using Structural Equation Modelling (SEM) with the help of Smart PLS 3.3.3. The results showed that financial pressure and the quality human resources positively and signifianctly affected asset misuse. Organizational culture has a positive but insignificant effect on asset misuse. While the internal control system has a negative but insignificant effect on asset misuse, integrity has a negative and significant effect on asset misuse. The result of this study contribute as a reference for universities in implementing asset management policies wich can then be seen based on factors that influence asset misuse such as employees or official financial pressure, the quality human resources in the organization, the organizational culture that has been implemented in the organization, and integrity of employees. Good internal control system is also very important in universities an an effort so that asset management in universities can be carried out
Koneksi Politik dan Pengungkapan Corporate Social Responsibility: Tinjauan Literatur dari Berbagai Negara
Get PDFThis research explains the relationship between political connections and CSR disclosure using a library research approach. Through the exploration and integration of findings from previous empirical research, this study aims to present a more comprehensive understanding of the relationship between political connections and CSR disclosure in various countries. The results of the study indicate that the connection between political connections and CSR disclosure is influenced by the institutional factors of the country where the company operates. Furthermore, the research also shows that political connections provide benefits to companies in developing, advanced, and transforming economies, but these benefits are more significant in developing countries. This study contributes to expanding the literature on political connections and CSR disclosure by presenting empirical results from various countries
Relevansi Nilai Informasi Akuntansi : Studi Kasus Pada Saham Indeks LQ45 tahun 2021-2022 di BEI
Get PDFThis research aims to examine the relevance of the value of accounting information including the relevance of earnings (EPS), the relevance of book value (BVEPS), the relevance of Return on Equity (ROE), and the relevance of the profit ratio from operational activities (NPM) simultaneously and partially using the stock price index model. LQ45 2021-2022 on the Indonesian Stock Exchange. The relevance of the value of this accounting information will later influence investors' decisions in choosing and investing their funds, especially in LQ45 shares. Sample selection used a purposive sampling technique which resulted in 82 samples. The test uses a multiple linear regression model with IBM SPSS Statistics 26 and the test results show that partially/individually, EPS and BVEPS accounting information has value relevance because it has a significant and positive effect on stock prices, but ROE and NPM information does not have value relevance because it does not have a significant effect. to share prices. Simultaneously / together, EPS, BVEPS, ROE and NPM information has an influence of 87.9% on share prices. Meanwhile, 12.1% were influenced by variables outside this research. BVEPS information has the most dominant influence on share prices in companies listed in the 2021-2022 LQ45 index on the Indonesian Stock Exchange
Determinants of Bank Profitability and Implications for Company Value with Moderating Dividend Policy
Get PDFThe research is quantitative and the objective is to determine the internal (Loan Quality, Third Party Fund, Managerial Efficiency) and external (BI Rate, Inflation) variables that determine Bank profitability, and the impact of this profitability on company value by moderating the Bank's stock dividend policy. The method used is panel data regression and moderated regression analysis using Eviews 10. The data used is secondary data with a sample of 10 Book 4 banks listed on the Indonesian Stock Exchange for the 2011-2020 period. The results obtained are first Loan Quality, Third Party Funds, Managerial Efficiency, Bank Indonesia Interest Rates and Inflation Rates simultaneously have a significant and positive effect on Banking Profitability, second Banking Profitability partially has a significant and positive effect on Company Value and third Banking Profitability which is moderated by Dividend Policy partially has a significant and positive effect on Company Valu