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Plagiat Artikel"Prospects for the Development of Coconut and Oil Palm Commodities in Community Plantations in North Aceh Regency
Full text linkPlagiat Artikel: Analysis of Income and Expenditure Based on Fishermen's Households The Level of Food Security in the Term District of Bireun Regency
Full text linkPlagiat Artikel: Chemical Evaluation of a Nori-Like Product (Geluring) Made from the Mixture of Gelidium Sp. and Ulva Lactuca Seaweeds
Full text linkBukti Korespondensi:Drivers of Entrepreneurial Intention among University Students: The Mediating Role of Subjective Norms
Full text linkPlagiat Artikel"Analisis Ketersediaan Air Tanah Pada Persawahan Di Kabupaten Aceh Utara
Full text linkBukti Korespondensi: Sustainable Agricultural Planning In Order To Support Food Security (Food Estate) In The Timang Gajah Sub-Watershed, Bener Meriah Regency
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HUTANG, LIKUIDITAS, SALES GROWTH DAN PROFITABILITAS: ANALISIS SIZE SEBAGAI VARIABEL MODERASI
Full text linkPalgiat" Seaweed diversity and community structure on the west coast of Aceh, Indonesia
Full text linkTHE 1 ST – 2023 INTERNATIONAL ACCOUNTING STUDENTS CONFERENCE (IASC)
Full text linkTHE EFFECT OF INVESTMENT OPPORTUNITY SET,
PROFITABILITY, CAPITAL STRUCTURE AND
DIVIDEN POLICY ON FIRM VALUE
ABSTRACT
Firm value is very important for shareholders as the higher the share price, the
higher the firm value would be. To attain shareholders’ wealth reflected in the
share price, a company can conduct policies among them, investment, capital
structure, and dividend policy. This study aims to examine and analyze the effect
of the investment opportunity set, profitability, capital structure, and dividend
policy on firm value. This study was performed in companies Manufacturing on
the Indonesia Stock Exchange during the 2017 to 2021, with a total of 193
companies. The research sample was selected using purposive sampling with the
sample obtained were 39 manufacturing companies for 5 years so as to obtain
195 observations. The data analysis technique used panel data regression
analysis. The results of the analysis show that the investment opportunity set,
Profitability, and Capital Structure have a positive and significant effect on firm
value in the manufacturing companies on the Indonesia Stock Exchange.
However, the dividend policy does not affect firm value in the manufacturing
companies on the Indonesia Stock Exchange
Keywords:I nvestment Opportunity Set, Profitability, Capital Structure,
Dividend Policy, Firm Value
THE IMPACT OF PSAK 71 ON THE REPORTING OF FINANCIAL
INSTRUMENTS IN BANKING COMPANIES LISTED ON THE
INDONESIA STOCK EXCHANGE
ABSTRACT
This study is intended to determine how big the impact of PSAK71 71 on financial
instrument reporting in banking companies listed on the Indonesia Stock Exchange.
In this study, the sample taken was 29 banking companies on the IDX that have
implemented PSAK 71. The collection technique used in this study is to collect
documentation from the results of financial statements listed on the Indonesia Stock
Exchange. The data analysis method used in this research is using simple linear
regression analysis. The results of this study indicate that PSAK 71 is able to
influence the reporting of financial instruments in banking companies listed on the
Indonesia Stock Exchange. It is hoped that this research can be used as input in
understanding the impact of financial reporting on PSAK 71 financial instruments
in banking companies listed on the Indonesia Stock Exchange.
Keywords: PSAK 71, Financial Instrumen Reportin