1,720,961 research outputs found
Role Of Independent Commissioner In Moderating The Impact Of Banking Corporation Size Toward Audit Delay
Full text linkAbstract : In 2014, some Issuers in Indonesian Stock Exchange have not submitted their midterm financial statement and in fact some of them got sanctioned. In regard thereto, this study aim to analyse the effect of firm’s size toward audit delay moderated by Independent Commissioners on banks listed on the Indonesian Stock Exchange . This research used purposive sampling method, from total 41 banks listed on the Indonesian Stock Exchange on 2011-2014, only 28 banks meet the criteria. This research method uses a quantitative approach. The result of the study shows that firm,s size, and Independent Commissioners has partially significant influence on audit delay. However, Independent Commissioners shows a non significant effect as a moderation of Companies’ Size toward Audit Delay. The contribution of this study is that Independent Commissioner have optimal role in carrying out internal controls to avoid delays in submission of audited financial statement in the banking sector
Keywords: companies’ size, independent commissioners, audit delay, banking secto
Determinan Corporate Sustainability Performance Dengan Auditor Internal Sebagai Pemoderasi
Full text linkCorporate Sustainability Performance is linked to the company\u27s business strategy, which aims to benefit stakeholders while improving people\u27s lives and protecting the environment.This study aims to examine the effect of Intellectual Capital and Free Cash Flow on Corporate Sustainability Performance with the Internal Auditor as moderating. Intellectual Capital is proxied by Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency. Meanwhile, Corporate Sustainability Performance is proxied by the CSR index which is based on the 2016 Global Reporting Initiative Standard. The population of this study are companies included in the LQ45 Index during the 2017-2021 period. The sample was selected using purposive sampling method and 20 companies were selected as the research sample. Data analysis using Structural Equiation Model using WARP PLS version 7.0 application. The results of this study indicate that Human Capital, Structural Capital and Employed have no significant effect on the Company\u27s Sustainability Performance. Meanwhile, Free Cash Flow has a significant positive effect on the Company\u27s Sustainability Performance. Internal auditors can weaken the relationship between Human Capital and Corporate Sustainability Performance, the relationship between Structural Capital and Corporate Sustainability Performance and the relationship between Free Cash Flow and Corporate Sustainability Performance. Meanwhile, the Internal Auditor can strengthen the relationship between Capital Employed Efficiency and Corporate Sustainability Performance. The results of this study have an impact on company management to consider the company and as information for investors in determining investment decisions
Analisis Kinerja Keuangan Perusahaan Manufaktur Tercatat di BEI Sebelum dan Selama Pandemi Covid-19
Full text linkThe objective of this research is to evaluate potential changes in the profitability, liquidity, and solvency ratios during the pre-Covid-19 period compared to the Covid-19 period. Only the firms in the food and beverage sectorthat are currently listed on the IDX will be taken into account for inclusion in this study. The phrase "purposeful sampling" refers to the method used for selecting samples in a deliberate manner. The present research encompasses a cohort of 17 distinct organizations, with an observation period spanning three years and a sample size consisting of 51 persons. Financial ratios are a commonly used approach in the examination of financial performance These ratios will be tested with Return on Equity, Current Ratio, and Debt to Equity Ratio. The present study included doing descriptive statistical analysis, testing for normality, and performing a paired sample t-test using Eviews 12 software. The results of the analysis suggest that (1) there is no significant difference in the profitability ratio between the period before and the period during COVID-19, (2) there is no significant difference in the liquidity ratio between the period before and during COVID-19, (3) and there is no significant difference in the solvency ratio between the period before and during COVID-19.Tujuan dari penelitian ini adalah untuk menilai ada tidaknya perbedaan signifikan rasio profitabilitas, likuiditas, dan solvabilitas antara periode sebelum dengan periode selama pandemi Covid-19. Perusahaan-perusahaan di industri makanan dan minuman tercatat di BEI adalah perusahaan yang dijadikan subjek dalam penelitian ini. Purposive sampling yang bertujuan untuk menggambarkan pendekatan dalam memilih sampel yang akan digunakan. Penelitian ini menampilkan total 17 perusahaan berbeda sebagai partisipannya, memiliki periode observasi selama tiga tahun, dan memiliki jumlah sampel sebanyak 51 individu. Salah satu metode yang sering digunakan dalam analisis kinerja keuangan adalah dengan menggunakan rasio keuangan. Rasio-rasio ini akan diuji dengan Return on Equity, Current Ratio, dan Debt to Equity Ratio. Dalam studi ini, analisis statistik deskriptif, uji normalitas, dan uji t sampel dilakukan dengan menggunakan perangkat lunak Eviews 12. Temuan analisis menunjukkan (1) bahwa tidak terdapat perbedaan yang signifikan pada rasio profitabilitas antara periode sebelum dan periode selama COVID-19, (2) bahwa tidak terdapat perbedaan yang signifikan pada rasio likuiditas antara periode sebelum dan selama COVID-19, (3) dan tidak terdapat perbedaan yang signifikan dalam rasio solvabilitas antara periode sebelum dan selama COVID-19
The Effect of Economic Growth and Unemployment on Profitability and Its Impact on the Stock Prices of Issuers Listed in the Lq45 Index for the 2017-2021 Period
Full text linkThis study aims to obtain empirical evidence of the effect of economic growth and unemployment on profitability and its impact on the stock price of issuers listed on the LQ45 Index. The sample used is the shares of issuers listed on the LQ45 Index on the Indonesia Stock Exchange (IDX). The research period used is from 2017 to 2020. The object in this study is the Issuer's Share Price which is listed on the LQ45 Index on the Indonesia Stock Exchange. The data used is secondary data. The reason is because issuers listed on this index tend to have high liquidity and market capitalization. Purposive sampling technique is a technique used in determining the sample and the total observations of the issuer's shares are 30 shares per year. The data analysis method used is SEM-PLS (Structural Equation Modeling-Partial Least Square) which is used as a hypothesis test technique. The results of this study indicate that economic growth has no effect on the stock price of issuers listed on the LQ45 Index, unemployment has no effect on profitability and stock prices of issuers listed on the LQ45 Index, economic growth has a significant effect on profitability and profitability as proxied by ROA and ROE has a significant effect. to the share price of issuers listed on the LQ45 Index. Profitability as an intervening variable has the effect of variable economic growth on stock prices. and Profitability as an intervening variable does not affect the unemployment variable on stock prices
DETERMINAN FINANCIAL LEVERAGE DALAM PERSPEKTIF PECKING ORDER THEORY PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG LISTING DI BEI
Full text linkPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, pertumbuhan perusahaan dan likuiditas terhadap financial leverage melalui perspektif pecking order theory yang lebih mengutamakan penggunakan dana internal, dengan ukuran perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini berjumlah 53 perusahaan yaitu perusahaan manufaktur sektor aneka industri yang terdaftar di BEI pada tahun 2018-2020 dimana metode yang digunakan ialah purposive sampling, sehingga total sampel yang digunakan adalah 67 sampel. Hasil penelitian menunjukkan bahwa secara simultan, profitabilitas, pertumbuhan perusahaan dan likuiditas berpengaruh signifikan terhadap financial leverage. Secara parsial hanya variabel profitabilitas yang berpengaruh negatif signifikan terhadap financial leverage sehingga sesuai dengan pecking order theory, sedangkan variabel pertumbuhan perusahaan dan likuiditas tidak berpengaruh signifikan terhadap financial leverage. Ukuran perusahan tidak dapat memoderasi hubungan masing-masing variabel independent (profitabilitas, pertumbuhan perusahaan dan likuiditas) terhadap financial leverage
ANALISIS PENGARUH KECUKUPAN MODAL, LIKUIDITAS, KUALITAS AKTIVA, EFISIENSI OPERASIONAL, DAN RENTABILITAS TERHADAP PROFITABILITAS
Full text linkThis study aims to research the influence of Capital Adequacy Ratio (CAR), Loan to Deposits Ratio (LDR), Non Performing Loans (NPL), Operating Income Operating Expenses (BOPO), and Net Interest Margin (NIM) on Profitability (ROA). The type of research in this study is quantitative research. The population of this study is Commercial Bank listed in Indonesia Stock Exchange (IDX) that provides annual financial reports with the observation period between 2013-2017. There are 42 Populations. The sampling method used in this research is purposive sampling. There are 21 commercial banks that meet the criteria as the research samples. Data were analyzed using the method of Multiple Linear Regression. The results of this research indicate that partially CAR, NPL, and BOPO have a negative and significant effect on ROA, LDR has a positive but not significant effect on ROA and NIM has a positive and significant effect on ROA.
Keywords: CAR, LDR, NPL, BOPO, NIM, RO
UKURAN PERUSAHAAN MEMODERASI DETERMINAN AUDIT DELAY
Full text linkAbstract
The time span between the issuance date of the audit report and the closing date of the financial year is called the audit delay. This study aims to examine the effect of good corporate governance represented by the board of commissioners and audit committee, leverage, auditor switching, profitability, on audit delay with company size as a moderating variable. This research was conducted at trade service and investment companies listed on the Indonesia Stock Exchange in 2015-2019. The number of samples was selected by purposive sampling method is 268 samples from 56 companies for five years. The type of data used is secondary data in the form of financial statements of trade service and investment companies. The data analysis technique used is Moderated Regression Analysis. The results showed that the board of commissioners and audit committee, leverage, profitability have an effect on audit delay, while auditor switching has no effect on audit delay. Company size moderates the effect of leverage and profitability on audit delay, but company size is unable to moderate the effect of auditor switching on audit delay.
Keywords: good corporate governance, board of commissioners, audit committee, leverage, auditor switching, profitability, company size, audit delay
 
HOW GENDER DIVERSITY INFLUENCE CORPORATE SUSTAINABILITY PERFORMANCE: A LITERATURE REVIEW: HOW GENDER DIVERSITY INFLUENCE CORPORATE SUSTAINABILITY PERFORMANCE: A LITERATURE REVIEW
No full textThe concept of sustainability is a company's ability to contribute to economic development, environmental protection and social justice and equity. Sustainability performance disclosure will improve the company's relationship with other parties, such as investors, banks, consumers, suppliers, and other stakeholders. The representation of women in the ranks of corporate decision makers provides new ideas, thoughts, perspectives, and insights related to environmental, social issues and their relationship with stakeholders (Fakir & Jusoh, 2020; Galletta et al., 2021; Gardazi et al., 2020). This study intends to discuss how gender diversity influence corporate sustainability performance with various examples from other countries and Indonesia. The result can provide a discourse for companies and further research to examine and analyze the relationship between gender diversity and corporate sustainability performance. The content analysis technique used for studi. From 251 articles grouped by keywords, 12 articles or journals have been selected according to the inclusion and exclusion criteria set. The observations period is from 2017 – 2020 through search engines and websites for journals and research articles. This study was found that 75% of the selected articles stated that gender diversity had a significant effect on corporate sustainability performance either directly or through mediation or moderating of other variables. In addition, the type of banking industry and industry with high environmental and social exposure shows the ability of women to influence sustainability performance. On the other hand, there are findings that typical, regulations and background in a country also affect the significance of gender diversity on corporate sustainability performanc
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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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