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Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Nilai Perusahaan Sub Sektor Perbankan
No full textThe aim of this study is to examine the impact of financial performance, namely earning per share (EPS) and debt to equity ratio (DER), as well as corporate governance, namely managerial ownership (MO) and institusional ownership (IO), on firm value measured by price to book value (PBV). Employing a quantitative approach, this research analyzes data extracted from the annual reports of 14 selected companies in the Banking sub-sector from 2018 to 2022. By employing purposive sampling technique, a total of 70 research samples were collected and analyzed using IBM SPSS version 27. The method utilized is multiple linear regression analysis. According to the research findings, earning per share (EPS), managerial ownership (MO), and institusional ownership (IO) in partial t-tests significantly influence firm value (PBV). Meanwhile, debt to equity ratio (DER) in partial t-tests does not significantly affect firm value (PBV). The results indicate that both financial performance (EPS and DER) and corporate governance (MO and IO) have significant impacts on firm value (PBV). The company must increase EPS and managerial ownership to attract investors and enhance its value. Additionally, effective management of DER is necessary to maintain financial stability. Good management of institutional ownership can enhance oversight and company performance, ultimately increasing the company’s value in the capital marketThe aims of this research is to examine the combined impact of financial performance indicators such as earning per share (EPS) dan debt to equity ratio (DER), alongside corporate governance factors including managerial ownership (KM) and institutional ownership (KI), on company value measured by price to book value (PBV). Utilizing a quantitative approach, this study analyzed data extracted from the annual reports of 14 selected companies within the Banking sub sector spanning from 2018 to 2022. Employing purposive sampling, a total of 70 research samples were collected and analyzed using IBM SPSS version 27. Multiple linear regression analysis is the technique employed. According to the study’s findings, financial performance (EPS), corporate governance (KM), and corporate governance (KI) all significantly and favorably affect company value (PBV) in the partial t-test. In the meanwhile, company value (PBV) is not significantly impacted by financial performance (DER). The study’s findings show that financial performance (EPS and DER) and corporate governance (KM and KI) both significantly affect company value (PBV). Maksud pada penelitian tersebut yakni guna menguji dampak gabungan dari indikator kinerja keuangan seperti earning per share (EPS) serta debt to equity ratio (DER), bersamaan dengan faktor-faktor corporate governance termasuk kepemilikan manajerial (KM) dan kepemilikan institusional (KI) atas skor perseroan yang ditaksir melalui price to book value (PBV). Dengan menggunakan pendekatan kuantitatif, penelitian tersebut menganalisis datanya yang diekstrasi pada laporan tahunan 14 perseroan yang dipilih pada sub sektor Perbankan dari tahun 2018 hingga 2022. Dengan menerapkan teknik purposive sampling, total 70 sampel penelitian dikumpulkan dan dianalisis menggunakan IBM SPSS versi 27. Analisa regresi linear ganda yakni cara yang dipakai. Menurut temuan penelitiannya, performa finansial (EPS), corporate governance (KM), serta corporate governance (KI) semuanya signifikan mempengaruhi nilai perusahaan (PBV) dalam uji-t parsial. Sementara itu, nilai perusahaan (PBV) tidak dipengaruhi oleh kinerja keuangan (DER). Temuan penelitian menunjukkan bahwa kinerja keuangan (EPS dan DER) dan corporate governance (KM dan KI) keduanya berpengaruh signifikan terhadap nilai perusahaan (PBV)
Auditors' Perceptions of Artificial Intelligence, Institutional Pressure, and Auditor Personality on Audit Quality
Full text linkThis study analyses the effect of Artificial Intelligence, institutional pressure, and auditor personality on audit quality. The respondents were 84 auditors at Public Accounting Firms in Surabaya. This research is motivated by the inconsistency of previous research results. In addition, AI, which has begun commonly used by auditors to assist in audit tasks, has become the focus of new research. Auditors' perceptions may differ in accepting that AI will provide benefits or cause disruption during the audit process. Empirical results show that institutional pressure and auditor personality influence audit quality, while the use of AI does not affect audit quality. Although AI can help answer various questions, it's not always directly correlated with audit quality. This research show that managers at public accounting firms need to consider the presence of AI to increase the speed and quality of auditor work. However, they also need to organize and plan AI adoption to avoid unsatisfactory results. In addition, managers must also choose skilled professional auditors who can integrate with AI systems to improve company performance and reduce the risk of misuse of AI systems. In practice, managers still really need to consider personality in the auditor profession and use it as an indicator for assessing quality. In addition, auditors' perception of institutional pressure will improve audit quality if they perceive such pressure as a driving factor for performance quality
Asset Lantung : Wara-Wara Akuntabilitas dan Ghost shopping dengan Pendekatan Netnografi
Full text linkAccountability is based on the need for an individual or entity to be able to express their anger over any day-to-day currency actions, decisions, or ex-penses that relate to them. Recognition is essential in the context of oil as-sets and natural resources to ensure that proper management and utiliza-tion are carried out. The study aims to provide an understanding of an ac-countability practice for managing Lantung assets (natural resource assets). This research uses an interpretive paradigm and qualitative method with Combination of Literature Study and Netnography Approaches. The re-sults of the study provide an understanding of accountability practices in-dicating that companies take various steps to secure their position from var-ious threats while maintaining their "power" The ghost shopping strategy by companies has yielded results in the pricing of Lantung. The interpreta-tion of agency theory as an accountability performance drama seeks to pre-sent capitalist values to the audience to remain focused on the appearance of accountability presented through financial statements (accounting prod-ucts). Finally, the values of capital (again) give legitimacy to decision-makers to stand on these capitalist values
Analisis Kontrak Pengelolaan Dana Anggaran Pendapatan dan Belanja Daerah Saat Pemilukada
Full text linkPenelitian ini bertujuan untuk mengkaji penggunaan kontrak pengelolaan dana di Indonesia dengan menggunakan belanja daerah pada Anggaran Pendapatan dan Belanja Daerah (APBD) pada saat pemilukada. Penelitian dilakukan dengan membandingkan belanja hibah, belanja bantuan sosial, belanja bantuan keuangan, belanja pegawai, dan belanja modal saat pemilukada dengan sebelum pemilukada dan setelah pemilukada pada daerah petahana yang kembali menang. Metode pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Perbandingan dilakukan dengan menggunakan data laporan keuangan belanja daerah yang bersumber APBD tahun 2017 (sebelum pemilukada), 2018 (saat pemilukada), dan 2019 (setelah pemilukada) dengan melalui uji wilcoxon. Hasil penelitian menunjukkan adanya kecenderungan penggunaan belanja hibah, dan belanja pegawai yang meningkat saat pemilukada, sedangkan belanja modal menurun saat pemilukada. Belanja bantuan sosial dan belanja bantuan keuangan meningkat setelah pemilukada. Penelitian ini memberikan implikasi pentingnya memperkuat regulasi dan tata kelola keuangan yang baik pada pemerintah daerah. This research aims to examine the use of discretionary funds in Indonesia through local government spending in the regional budget during regional election periods. The study was conducted by comparing grant spending, social assistance expenditure, financial assistance, employee expenditure, and capital expenditure during regional election periods with those before and after the election in regions where the incumbent leader was re-elected. The sampling method used was purposive sampling. The comparison was made using financial expenditure data from the APBD in 2017 (before election), 2018 (during election), and 2019 (after election) testing with wilcoxon. The results indicate a tendency for increased grant and employee expenditure during election periods, while capital spending decreases during the election. Social assistance expenditure and financial assistance increase after the election. This research implies the importance of strengthening regulations and good financial governance in local government
Insentif Pemutihan Denda Pajak dan Pembebasan Bea Balik Nama Kendaraan Bermotor: Meringankan atau Memanjakan?
Full text linkThe aim of this reseach to explore the perceptions of motor vehicle taxpayers in taking advantage of tax fines and exemption from motor vehicle transfer fees in Sumenep Regency. Using the case study method, the researcher conducted interviews with six informants. The research data was then analyzed using Miller Huberman's qualitative data analysis. The results of this study state that (1) for taxpayers who have tax arrears this policy is very helpful and lightens the tax burden that should be paid, because it is given relief from not paying tax penalties and exemption from transfer of title fees; (2) for taxpayers who do not have tax dependents, this policy does not provide education and even spoils taxpayers who are late or do not pay motor vehicle tax. Implications The implications of this research are that every policy taken by the government can always be considered in a comprehensive manner so that it does not only prioritize one interest, namely regional revenue, but also must understand the sociological conditions of the community
The Moderating Effect of Dividend Policy on Corporate Image of Corporate Social Responsibility on Financial Performance
Full text linkThis research aim to investigate of the moderating effect of dividend policy on company image resulting from Corporate Social Responsibility (CSR) activities on the firm’s financial performance relathionship. This research employ quantitative method by applying it empirically to examine the financial performance of companies that are consistently on the LQ-45 of the Indonesian Stock Exchange on year 2020-2022. The model conducted in this research produces accurate estimation of the firm’s financial performance over several periods. The result found the importance of company dividend policy in moderating the influence of corporate image generated by Corporate Social Responsibility on company financial performance. The result also found that the company's financial performance results have a better for corporate image of corporate social responsibility and dividend policy. Therefore, this reseach can help stakeholders to identify investment decisions as they search for the most valuable companies and groups of companies to invest in. Additionally, our findings can help policymakers to identify trends in corporate financial performance over time
Fintech Lending Business Ethics in Indonesia: A Case Study of Shopee Pinjam (SPinjam)
Full text linkFintech lending plays a significant role in Indonesia as a developing country where the need for loan funds is very high. Although the reason for the significant growth of fintech lending in Indonesia is motivated by the consumerist nature of the Indonesian people in the use of loan funds, the presence of fintech lending has also become a solution in the ease of obtaining loan funds. In Indonesia, fintech lending services are not only available on fintech lending platforms but are also available on e-commerce. This study aims to examine the practice of business ethics in fintech lending services provided by Shopee's collaboration with Lentera Dana Nusantara (LDN), namely SPinjam. This study uses a qualitative research method with a normative juridical approach. The collection of data in this study comes from primary and secondary data sources. In this study, interview results from informants were processed using MAXQDA Standard software to interpret the results systematically. For the sake of the validity of the research results, this study also involved a triangulation approach to check the correctness of the data from information obtained from primary and secondary sources. Even though the results of this study show a tendency for good business ethics from SPinjam, there are still findings indicating that the regulations in SPinjam are not transparent, especially regarding information about the amount of interest charged to users
Model Belief Adjustment dengan Pola Penyajian Step by Step pada Pengambilan Keputusan Investasi
Full text linkTujuan dari penelitian ini adalah untuk menguji apakah terdapat perbedaan dalam keputusan investasi antara partisipan yang memperoleh informasi good news diikuti informasi bad news dibandingkan partisipan yang memperoleh informasi bad news diikuti good news pada pola penyajian Step by Step (SbS) dalam seri informasi panjang dan pendek. Metode riset yang digunakan dalam penelitian adalah metode mixed design experiment (between and within subject). Hipotesis dalam penelitian ini diuji dengan uji t atau uji Mann-Whitney U dan uji Kruskal-Wallis H. Partisipan yang terlibat dalam penelitian ini adalah 126 mahasiswa Perbanas Surabaya gelar sarjana jurusan Akuntansi atau Manajemen yang sedang atau telah mengambil kursus Analisis Laporan Keuangan dan atau Manajemen Investasi dan Pasar Modal. Hasil penelitian menunjukkan bahwa: pola penyajian Step by Step (SbS) dapat menimbulkan recency effect ketika menerima informasi sederhana baik pada seri informasi panjang maupun seri informasi pendek; urutan bukti (good news diikuti bad news dan bad news diikuti good news) berpengaruh dalam pengambil keputusan investasi dengan pola penyajian Step by Step; dan seri informasi (panjang dan pendek) berpengaruh dalam pengambilan keputusan investasi dengan pola penyajian Step by Step
Faktor-faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah
Full text linkKualitas laporan keuangan pemerintah daerah merupakan ukuran normatif yang perlu diwujudkan dalam informasi akuntansi. Ukuran normatif kualitas laporan keuangan pemerintah daerah adalah relevan, andal, dapat dibandingkan, dan dapat dipahami. Dengan demikian, penelitian ini menginvestigasi faktor yang mempengaruhi kualitas laporan keuangan. Penelitian ini menggunakan metode kuantitatif dengan teknik survey. Responden dalam penelitian ini adalah pegawai yang terlibat pada bagian akuntandi di Organisasi Perangkat Daerah (OPD) Kabupaten Majalengka. Penelitian ini melibatkan 80 responden. Hasil penelitian menunjukkan bahwa penatausahaan aset tetap, sistem pengendalian intern, dan pemanfaatan teknologi informasi berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah di Kabupaten Majalengka. Hasil penelitian ini menunjukkan bahwa pemerintah telah berupaya untuk meningkatkan kualitas laporan keuangan menurut ukuran normatif informasi akuntansi