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PENGARUH PENGAWASAN KOMITE AUDIT, AUDIT INTERNAL, AUDIT EKSTERNAL TERHADAP KESEHATAN KEUANGAN PERUSAHAAN DAN DAMPAKNYA TERHADAP PROFITABILITAS
No full textInsurance and reinsurance companies are required, to maintain a soundfinancial standing and comply with the provisions on the companies equity as stipulated by the government. To achieve such equity, the companies must retain their profitability. Under a supervision system supported by the audit committee, internal auditor and external auditor, it is expected that the insurance companies shall be able to fulfill their obligation in complying with all the prevailing regulations. If these companies fail to do so, the companies shall be subject to the supervision by the government. This study was conducted on insurance and reinsurance companies listed in the Indonesian Stock Exchange in 2012 (11 companies). Thirty eight high officials of the top management of the companies were interviewed as respondents. By applying the SPSS program the results showed that there are significant relations among the audit committee, the internal and external auditor in supervising the operations of the insurance companies. There is a positive correlation between the audit committee and the internal auditor; and there is a positive correlation between the audit committee and the external auditor whereas there is also a positive correlation between the internal auditor and the external auditor. Simultaneous influence of the audit committee, the internal audit and the external audit shows a positive effect on the financial soundness. However, external audit has only partial influence on the financial soundness. The simultaneous influence of audit committee, audit internal, audit external and financial soundness shows a significant effect on the profitability. The partial influence on each independent variabel (mentioned above) has a significant effect on the profitability.</jats:p
Pengaruh Mental Accounting Dan Self-Attribution Pada Perilaku Keuangan Terhadap Keputusan Investasi (Studi Empiris “Penjualan Reksadana” Pada Nasabah BCA Wilayah Jakarta Selatan)
Get PDFArien, 5122221008, Pengaruh Mental Accounting Dan Self-Attribution Pada Perilaku Keuangan Terhadap Keputusan Investasi (Studi Empiris “Penjualan Reksadana” Pada Nasabah BCA Wilayah Jakarta Selatan), Tesis, Jakarta : Universitas Pancasila, Februari 2025.
Tujuan penelitian ini adalah untuk mengetahui pengaruh Mental Accounting terhadap Perilaku Keuangan, pengaruh Self Attribution terhadap Perilaku Keuangan, pengaruh Mental Accounting terhadap Keputusan Investasi, pengaruh Self Attribution terhadap Keputusan Investasi dan pengaruh Perilaku Keuangan terhadap Keputusan Investasi pada nasabah PT BCA. Teknik pengambilan sampel menggunakan purposive sampling yang berjumlah 100 responden. Pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan analisis Uji Regresi Linear berganda dan uji hipotesis parsial yang diolah dengan SPSS versi 25. Hasil penelitian menjunjukkan bahwa mental accounting berpengaruh signifikan terhadap perilaku keuangan. Self attribution tidak berpengaruh signifikan terhadap perilaku keuangan. Mental accounting berpengaruh signifikan terhadap Keputusan investasi. Self attribution tidak berpengaruh signifikan terhadap Keputusan investasi. perilaku keuangan berpengaruh signifikan terhadap Keputusan investasi.
Kata Kunci :
Mental Accounting, Self Attribution, Perilaku Keuangan, Keputusan Investas
PENGARUH RASIO LIKUIDITAS, PROFITABILITAS, DAN AKTIVITAS TERHADAP HARGA SAHAM DI MASA PANDEMI COVID 19 PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI
Get PDFThis study aims to examine the effect of Liquidity Ratio, Probability Ratio, and Activity Ratio partially on stock price in food and beverage subsector manufacturing companies during the Covid-19 pandemic. The independent variables used in this study are Current Ratio (CR), Return On Equity (ROE), and Total Asset Turn Over (TATO). The dependent variable in this study is the stock price. The population in this study are food and beverage sector companies listed on the Indonelsia Stock Exchange for the period 2020-2021 by determining the sample using purposive sampling, so that 10 companies meet the criteria. The data source for this research is quarterly financial reports taken from the official website of the Indonelsia Stock Exhange www.idx.co.id and then analyzed using SPSS Velrsion 26. The results of this study indicate that partially Return On Equity (ROE) and Total Asset Turn Over (TATO) variables have a significant effect on stock price, while Current Ratio (CR) variable has no significant effect on stock price
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN UTANG, DAN KEPUTUSAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI PEMODERASI
Get PDFSince Covid-19 till now, the volatility of the IHSG has become increasingly uncertain. Current market uncertainty raises concerns about reducing investor participation. However, in the 2020-2022, there was a big increase in the number of investors reaching 300%, the highest in history. Ferris (1997) stated that the value of a company is reflected in its stock price. However, the current index volatility does not show this. The role of financial managers is very important in maintaining the value of the company. There are three functions of financial management, namely investment decisions, debt, and dividends. (Hanafi, 2008).
This study aims to analyze investment decisions, debt decisions, and dividend decisions on firm value and uses profitability as a moderator with a case study of property and real estate companies listed on the Indonesia Stock Exchange. The method used in this study is secondary data collection through the Indonesia Stock Exchange on property and real estate sector for the period 2018 - 2023.
The results of this study indicate that investment decisions and debt decisions have no effect on firm value. While dividend decisions have a positive and significant effect. Simultaneously, the three variables also have a positive and significant effect on firm value. Then, profitability is not able to moderate investment decisions and debt decisions on firm value. However, it is proven to have a positive and significant effect in moderating dividend decisions on firm value in property and real estate sector
Komite Audit, Audit Internal, dan Audit Eksternal sebagai Pengawas Solvabilitas Perusahaan Asuransi
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Pengaruh Overconfidence dan Regret Aversion Bias dalam Pengambilan Keputusan Investasi dengan Literasi Keuangan sebagai Variabel Intervening
Get PDFPenelitian ini menganalisis pengaruh Overconfidence dan Regret Aversion terhadap Pengambilan Keputusan Investasi, dengan Literasi Keuangan sebagai variabel intervening pada karyawan di PT Bank Danamon Tbk. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan Partial Least Squares – Structural Equation Modeling (PLS-SEM). Data dikumpulkan melalui kuesioner dengan teknik purposive sampling, dan dianalisis menggunakan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa Overconfidence berpengaruh positif dan signifikan terhadap Pengambilan Keputusan Investasi, mengindikasikan bahwa investor dengan tingkat kepercayaan diri tinggi cenderung lebih aktif dalam berinvestasi. Regret Aversion juga berpengaruh positif dan signifikan terhadap Pengambilan Keputusan Investasi, menunjukkan bahwa investor yang takut menyesal lebih berhati-hati dalam pengambilan keputusan. Regret Aversion memiliki pengaruh negatif terhadap Literasi Keuangan, sedangkan Overconfidence tidak berpengaruh signifikan terhadap Literasi Keuangan. Literasi Keuangan memiliki pengaruh positif terhadap Pengambilan Keputusan Investasi, menunjukkan bahwa investor dengan pemahaman keuangan yang baik cenderung lebih rasional.Penelitian ini memberikan implikasi bagi investor dan institusi keuangan dalam meningkatkan literasi keuangan guna mengurangi dampak bias psikologis terhadap keputusan investasi
Pengaruh business strategy, political connections, dan corporate governance terhadap tax aggressiveness
No full textAgresivitas pajak merupakan praktik yang masih sering dilakukan perusahaan sebagai wajib pajak untuk mengurangi kewajiban pajaknya. Terdapat beberapa kasus perusahaan yang diduga melakukan penghindaran pajak. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Busniness Strategy, Political Connections dan Corporate Governance terhadap Tax Aggressiveness dengan menambahkan Profitabilitas, Leverage, Firm Size dan Pandemi Covid-19 sebagai variabel kontrol. Penelitian ini menganalisis 42 perusahaan yang terdaftar dalam Corporate Governance Perception Index (CGPI) periode 2018-2021, dipilih melalui metode purposive sampling sehingga menghasilkan 90 observasi. Penelitian ini menggunakan metode kuantitatif dengan model regresi data panel tanpa moderasi. Hasil penelitian menunjukan bahwa Business Strategy Prospektor, Business Strategy Defender, Political Connections dan Corporate Governance berpengaruh terhadap Tax Aggressiveness. 
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
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