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Analisis Pengaruh Jumlah Penduduk, Tingkat Pengangguran dan Pertumbuhan Ekonomi terhadap Tingkat Kemiskinan di Kabupaten Malang
Get PDFThis research was conducted with the aim of knowing the effect of population, unemployment and economic growth on the poverty rate in Malang district from 2007 to 2021. The data used in this research is secondary data from the Central Bureau of Statistics (BPS) in Malang district. The research method used is a quantitative method using multiple linear regression analysis. Thus, the results achieved simultaneously on population, unemployment rate and economic growth jointly affect the poverty rate, while some population variables have a negative impact on the poverty rate, the unemployment rate has a positive impact on the poverty rate, and economic growth has a positive impact on poverty rate in Malang RegencyThis research was conducted with the aim of knowing the effect of population, unemployment and economic growth on the poverty rate in Malang district from 2007 to 2021. The data used in this research is secondary data from the Central Bureau of Statistics (BPS) in Malang district. The research method used is a quantitative method using multiple linear regression analysis. Thus, the results achieved simultaneously on population, unemployment rate and economic growth jointly affect the poverty rate, while some population variables have a negative impact on the poverty rate, the unemployment rate has a positive impact on the poverty rate, and economic growth has a positive impact on poverty rate in Malang Regenc
Profitabilitas Sub Sektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia (BEI)
Get PDFProfitability is one of the indicators that show the financial performance of a company. The higher the profitability of the company reflects the better the company is in generating profits. However, in practice there are many factors that must be considered to increase profitability. Therefore, the purpose of this study is to analyse the factors that affect profitability such as leverage, working capital, liquidity and company growth. The population in this study are transportation sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique is Purposive Sampling with a total sample of 30 companies during the 2017-2021 period. The data analysis technique uses panel data regression analysis using Eviews software. The results of this study indicate that leverage and working capital have an effect and are not significant to profitability. Liquidity and company growth have no effect on profitability on profitabilityProfitability is one of the indicators that show the financial performance of a company. The higher the profitability of the company reflects the better the company is in generating profits. However, in practice there are many factors that must be considered to increase profitability. Therefore, the purpose of this study is to analyse the factors that affect profitability such as leverage, working capital, liquidity and company growth. The population in this study are transportation sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique is Purposive Sampling with a total sample of 30 companies during the 2017-2021 period. The data analysis technique uses panel data regression analysis using Eviews software. The results of this study indicate that leverage and working capital have an effect and are not significant to profitability. Liquidity and company growth have no effect on profitability on profitability
How Women On Boards Can Drive Carbon Emission Disclosure With Carbon Tax Policy
No full textThe purpose of this study is to investigate the role of women on board in influencing corporate carbon emissions disclosure, taking into account the impact of carbon tax implementation. This study utilizes both quantitative and qualitative approaches. Data analysis was conducted using panel data logistic regression. Quantitative data obtained from annual reports and sustainability reports of mining companies on the Indonesia Stock Exchange for the period 2016-2022 were compiled in a panel data format that includes cross-section and time series elements. A logistic regression analysis approach using STATA version 18 was used to test the relationship between the dependent variable, carbon emissions disclosure, and independent variables, such as the proportion of women on board and the proportion of female audit committee. Qualitative data was obtained through a literature review that discusses the impact of women\u27s presence on boards of directors on carbon emissions disclosure in Asian countries. The study population is coal production sub-sector companies on the Indonesia Stock Exchange, with purposive sampling obtained a sample of 12 companies that meet the criteria related to consistency of listing and availability of annual reports. The result of this study is that the presence of Women on Board significantly supports the disclosure of carbon emissions in sub-sector mining companies in Indonesia, in line with similar findings in Asian countries. However, carbon tax policy is shown to weaken the relationship. Thus, further research is needed to investigate other factors that may influence carbon emissions disclosure in the mining industry and other sectors.Tujuan penelitian ini adalah untuk menginvestigasi peran women on board dalam memengaruhi pengungkapan emisi karbon perusahaan, dengan mempertimbangkan dampak dari penerapan pajak karbon. Penelitian ini menggunakan pendekatan kuantitatif dan kualitatif. Analisis data dilakukan menggunakan regresi logistik data panel. Data kuantitatif yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan tambang di Bursa Efek Indonesia periode 2016-2022 disusun dalam format data panel yang mencakup elemen cross-section dan time series. Pendekatan analisis regresi logistik dengan aplikasi STATA versi 18 digunakan untuk menguji hubungan antara variabel dependen, yaitu pengungkapan emisi karbon, dengan variabel independen, seperti proporsi women on board dan proporsi female audit committee. Data kualitatif diperoleh melalui tinjauan literatur yang membahas dampak kehadiran perempuan di dewan direksi terhadap pengungkapan emisi karbon di negara Asia. Populasi penelitian adalah perusahaan sub-sektor coal production di Bursa Efek Indonesia, dengan purposive sampling didapat sampel sebanyak 12 perusahaan yang memenuhi kriteria terkait konsistensi terdaftar dan ketersediaan laporan tahunan. Hasil penelitian ini adalah keberadaan Women on Board secara signifikan mendukung pengungkapan emisi karbon di perusahaan pertambangan sub-sektor di Indonesia, sejalan dengan temuan serupa di negara-negara Asia. Namun, kebijakan pajak karbon terbukti melemahkan hubungan tersebut. Sehingga diperlukan penelitian lebih lanjut untuk menyelidiki faktor-faktor lain yang mungkin memengaruhi pengungkapan emisi karbon di industri pertambangan dan sektor lainnya
- Pengaruh Bank Indonesia Rates dan Federal Fund Rates terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia
Get PDFThe purpose of this study was to determine the effect of Bank Indonesia Rates (BI Rates) and Federal Fund Rates. This study used secondary data, especially data from Bank Indonesia and The Federal Reserve. This data is time series data (monthly) from December 2020 to December 2022. Data analysis used multiple regression because there were two or more independent variables. In this classic assumption or regression assumption test, there are four assumption tests that must be fulfilled in the regression analysis, namely the Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. In testing, Bank Indonesia Rates and Federal Fund Rates have significant and simultaneous effect on the IDX Composite. The coefficient of determination of R Square was 0.589 or around 58.9%. It can be concluded that these figures indicate that the BI Rates and Federal Fund Rates have a contribution in explaining the variation of the IDX Composite variable of 58.9% while the remaining 41.1% is influenced by other variables, this illustrates the implementation of monetary policy which is still expansive.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Suku Bunga Bank Indonesia (BI Rates) dan Suku Bunga Amerika Serikat (Federal Rates). Studi ini menggunakan data sekunder terutama data Bank Indonesia dan The Federal Reserve. Data ini adalah data runtun waktu (bulanan) dari December 2020 sampai December 2022. Analisa data menggunakan regresi berganda karena terdapat dua atau lebih variabel indedependen. Di dalam uji asumsi regresi atau asumsi klasik ini, terdapat empat uji asumsi yang harus dipenuhi dalam analisis regresi, yaitu Uji Normalitas, Uji Multikolinearitas, Uji Heteroskedastisitas, dan Uji Autokolerasi. Dalam pengujian Bank Indonesia Rates dan Federal Fund Rates berpengaruh dan siginfikan secara simultan terhadap Indeks Harga Saham Gabungan. Diketahui Koefisien Determinasi R Square adalah 0,589 atau sekitar 58,9%. Dapat disimpulkan bahwa angka tersebut menunjukkan bahwa BI Rates dan Federal Fund Rates memiliki kontribusi dalam menerangkan variasi variabel IHSG sebesar 58,9% sedangkan sisanya sebesar 41,1% dipengaruhi oleh variabel lain, hal menggambarkan penerapan kebijakan moneter yang masih ekspansif
The Influence of Quality of Financial Statements of Waqf Institutions on Stakeholder Trust
Get PDFThis study aims to analyze the effect of the quality of the financial statements of waqf institutions in Riau on stakeholder trust. This study used primary data obtained by distributing questionnaires to 157 stakeholders who always interact with waqf institutions. Data analysis methods used in this study include research instrument and hypothesis testing using regression analysis. The results of the study show that the quality of the waqf institution\u27s financial statements has an effect on stakeholder trust. This is based on the calculated t value of 5.851 with a significance level of 0.000 (<0.05) and t table 1.972141. This shows that t count is greater than t table (5.851 > 1.972141). The results of this study concluded that the quality of the waqf institution\u27s financial statements affects stakeholder trus
Faktor-Faktor yang Mempengaruhi Minat Berinvestasi Saham: (Studi Pada Mahasiswa Jurusan Akuntansi Universitas Negeri Gorontalo)
Get PDFThis study aims to determine the factors that influence interest in stock investment in students of the Accounting Department, State University of Gorontalo through the factors of investment knowledge and information technology. This type of research uses a quantitative approach. The population in this study were active S1 students majoring in Accounting at Gorontalo State University in 2019-2020. The sampling technique in this study used the slovin formula with a total of 99 people. The type of data used in this study is primary data, namely data obtained directly from the respondents. The data analysis technique in this study is multiple linear regression. The data collection method was carried out by distributing questionnaires to active S1 students in the Department of Accounting. The results of this study are that investment knowledge and information technology have a positive and significant effect on interest in investing in shares of students of the Accounting Department, State University of GorontaloThis study aims to determine the factors that influence interest in stock investment in students of the Accounting Department, State University of Gorontalo through the factors of investment knowledge and information technology. This type of research uses a quantitative approach. The population in this study were active S1 students majoring in Accounting at Gorontalo State University in 2019-2020. The sampling technique in this study used the slovin formula with a total of 99 people. The type of data used in this study is primary data, namely data obtained directly from the respondents. The data analysis technique in this study is multiple linear regression. The data collection method was carried out by distributing questionnaires to active S1 students in the Department of Accounting. The results of this study are that investment knowledge and information technology have a positive and significant effect on interest in investing in shares of students of the Accounting Department, State University of Gorontal
Analisis Strategi Pemasaran Influencer Marketing pada Online Shop Ziyadah ID di Depok
Get PDFThis study aims to analyse marketing strategies with influencer marketing at the ziyadah.id online shop in Depok. This type of research uses a qualitative descriptive narrative approach. Data collection using observation and semi-structured interviews. The data analysis technique uses SWOT analysis by making IFAS and EFAS matrices, weighting and formulating strategies: SO, WO, ST and WT. The results of the research on the IFAS matrix show that the strengths and weaknesses have a total score of 2.93; indicates that the ziyadah.id online shop is in a strong internal position. Next, the EFAS matrix shows the opportunity and threat factors with a total score of 3.70; indicates the company responds to existing opportunities in an extraordinary way and avoids threats in its industrial market. The Cartesian diagram shows that the online shop ziyadah.id l is in quadrant I, which is a favourable situation. The strategy that must be implemented is to support an aggressive growth policy (Growth Oriented Strategy/GOS) in order to maximize the strengths it has to seize opportunities and balance other competitors among online shops. In the SO strategy, a strength factor must be maintained to be able to take the opportunities that exist. The ST strategy coupling shows the company must maximize its strengths to overcome existing threats. The WO strategy shows that the company takes advantage of existing opportunities by minimizing the company\u27s weaknesses. Whereas the WT strategy requires companies to minimize weaknesses and avoid threats.This study aims to analyse marketing strategies with influencer marketing at the ziyadah.id online shop in Depok. This type of research uses a qualitative descriptive narrative approach. Data collection using observation and semi-structured interviews. The data analysis technique uses SWOT analysis by making IFAS and EFAS matrices, weighting and formulating strategies: SO, WO, ST and WT. The results of the research on the IFAS matrix show that the strengths and weaknesses have a total score of 2.93; indicates that the ziyadah.id online shop is in a strong internal position. Next, the EFAS matrix shows the opportunity and threat factors with a total score of 3.70; indicates the company responds to existing opportunities in an extraordinary way and avoids threats in its industrial market. The Cartesian diagram shows that the online shop ziyadah.id l is in quadrant I, which is a favourable situation. The strategy that must be implemented is to support an aggressive growth policy (Growth Oriented Strategy/GOS) in order to maximize the strengths it has to seize opportunities and balance other competitors among online shops. In the SO strategy, a strength factor must be maintained to be able to take the opportunities that exist. The ST strategy coupling shows the company must maximize its strengths to overcome existing threats. The WO strategy shows that the company takes advantage of existing opportunities by minimizing the company\u27s weaknesses. Whereas the WT strategy requires companies to minimize weaknesses and avoid threats
Analisis Fraud Diamond Dalam Mendeteksi Finansial Statement Fraud pada Perusahaan Manufaktur di BEI Tahun 2018-2020
Get PDFThis study aimed to identify the potential for fraudulent financial statements using fraud diamond analysis. Fraud Diamond was a concept that explains the factors that lead someone to commit fraud, namely pressure, opportunity, rationalization and ability. The pressure factor was determined based on financial stability, external pressures and financial goals. The opportunity factor was determined based on the nature of the industry and effective monitoring. Rationalization was supported by rationalization. Finally, capability was proxied by using capability. This study used revenue management to identify the potential for fraudulent financial statements. Management was measured using the F-Score indicator. A targeted sampling method was used in the sample selection in this study, with the sampling criteria being the financial statements of manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2018-2020. Based on these criteria, a sample of 11 companies was obtained during the three-year financial reporting period. This study was conducted using quantitative methods. The results showed that the variables financial stability, external pressures, financial goals, and type of industry had a significantly positive effect in detecting the potential for fraudulent accounts. The effective monitoring variable had no positive and significant effect in detecting fraudulent deals. Meanwhile, rationalization and skills did not have a significant negative impact on detecting the potential for fraudulent financial reports.Penelitian ini bertujuan untuk mengetahui potensi kecurangan laporan keuangan dengan menggunakan analisis fraud diamond. Fraud diamond merupakan konsep yang menjelaskan faktor-faktor penyebab seseorang melakukan kecurangan, yaitu Pressure, opportunity, rationalization, dan capability. faktor pressure diproksikan dengan mengguakan financial stability, external pressure, dan financial target. faktor opportunity diproksikan menggunakan nature of industry dan effective monitoring. Rationalization diproksikan dengan menggunakan rationalization. Terakhir, Capability diproksikan dengan menggunakan capability. Penelitian ini menggunakan manajemen laba untuk melihat potensi kecurangan laporan keuangan. manajemen tersebut diukur menggunakan indikator F-Score. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling, dengan kriteria sampel merupakan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2020. Berdasarkan kriteria tersebut, diperoleh sampel sebanyak 11 perusahaan selama tiga tahun periode laporan keuangan.n Penelitian ini dilakukan dengan metode kuantitatif. Hasil penelitian menunjukkan variabel financial stability, external pressure, financial target dan nature of industry terbukti berpengaruh positif signifikan dalam mendeteksi potensi kecurangan laporana keuangan. Variabel effective monitoring tidak berpengaruh positif dan signifikan dalam mendeteksi kecurngan laporan keuangan. sedangkan, rationalization dan capabiliti tidak berpengaruh negatif signifikan dalam mendeteksi potensi kecurangan laporan keuangan
Analisis Kinerja Keuangan Perbankan Syariah Sebelum dan Sesudah Merger di Indonesia
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This study aims to examine the differences in the financial performance of Bank Syariah Indonesia (BSI) before and after the merger. This research uses a type of quantitative research with a descriptive approach. The analytical method used in this study is descriptive analysis test, hypothesis testing with the Paired Sample T-test and the Wilcoxon test. The results of this study indicate that Return On Assets (ROA) does not indicate any difference between before and after the merger. Return On Equity (ROE) does not show any difference between before and after the merger. Total Asset Turn Over (TATO) does not show any difference between before and after the merger. Net Profit Margin (NPM) shows the difference between before and after the merger. The Financial Leverage Multiplier (FLM) does not show any difference between before and after the mergerAnggi Kirana, 2023, “Analisis Kinerja Keuangan Perbankan Syariah Sebelum dan Sesudah Merger di Indonesia (Studi pada BSI Syariah Indonesia)”. Skripsi Program Studi Manajemen Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Makassar yang dibimbing oleh Pembimbing I Muchriana Muchran dan Pembimbing II Nasrullah.
Penelitian ini bertujuan untuk menguji Perbedaan Kinerja Keuangan Bank Syariah Indonesia (BSI) Sebelum dan Sesudah Merger. Penelitian ini menggunakan jenis penelitian kuantitatif dengan pendekatan deskriptif. Adapun Metode Analisis yang digunakan pada penelitian ini yaitu Uji Analisis deskriptif, Uji hipotesis dengan uji Paired Sample T-test dan uji Wilcoxon. Hasil penelitian ini menunjukkan bahwa Return On Assets (ROA) tidak menunjukkan adanya perbedaan antara sebelum dan sesudah merger. Return On Equity (ROE) tidak menunjukkan adanya perbedaan antara sebelum dan sesudah merger. Total Asset Turn Over (TATO) tidak menunjukkan adanya perbedaan antara sebelum dan sesudah merger. Net Profit Margin (NPM) menunjukkan adanya perbedaan antara sebelum dan sesudah merger. Financial Leverage Multiplier (FLM) tidak menunjukkan adanya perbedaan antara sebelum dan sesudah merge
Pengaruh Keselamatan dan Kesehatan Kerja terhadap Prestasi Kerja Karyawan : (Studi pada PT PLN Makassar Area Rayon Timur)
Get PDFThis study aims to determine whether work safety and work performance affect the work performance of employees at PT. State Electricity Company (Persero) Makassar East Rayon Area. This data collection uses primary data obtained from questionnaires using the saturated sample technique, with a sampling of all 40 employees in 2020 used as a sample. The test method in this study uses classical assumption tests including normality heteroskedastisity and multicolonierity. The analysis method uses SPSS 23 software with multiple regression techniques. The results of this study show that occupational safety has a positive and significant effect on employee work performance. This is evidenced by the significance value of 0.048 < 0.05. Occupational health has a positive and significant effect on employee work performance. This is evidenced by a significance value of 0.008 < 0.05. Occupational safety and occupational health together have a positive and significant effect on the Work Performance of PT. PLN (Persero) Makassar East Rayon Area.This study aims to determine whether work safety and work performance affect the work performance of employees at PT. State Electricity Company (Persero) Makassar East Rayon Area. This data collection uses primary data obtained from questionnaires using the saturated sample technique, with a sampling of all 40 employees in 2020 used as a sample. The test method in this study uses classical assumption tests including normality heteroskedastisity and multicolonierity. The analysis method uses SPSS 23 software with multiple regression techniques. The results of this study show that occupational safety has a positive and significant effect on employee work performance. This is evidenced by the significance value of 0.048 < 0.05. Occupational health has a positive and significant effect on employee work performance. This is evidenced by a significance value of 0.008 < 0.05. Occupational safety and occupational health together have a positive and significant effect on the Work Performance of PT. PLN (Persero) Makassar East Rayon Area