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Universitas Muhammadiyah Bengkulu
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Determinants Of The Level Of Corporate Risk Disclosure In Manufacturing Companiesyear 2017-2021 Destika Wulandari; Yudi Partama Putra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1318

Abstract

This study aims to determine the effect of the Independent Board of Commissioners, External Auditor Quality, Competition, Company Size, Profitability and Leverage on Corporate Risk. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021, totaling 193 companies. While the sample obtained was 45 companies. The sampling technique used purposive sampling technique, the research method is quantitative method. The data analysis used in this study is multiple linear regression analysis processed using SPSS 26. The results showed that the independent board of commissioners has no effect on company risk, the quality of external auditors has no effect on company risk, competition has an influence on company risk, company size has an influence on risk, profitability has no effect on company risk, and leverage has an influence on company risk.
Good Corporate Governance and Corporate Values with Profitability as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2012-2021 Period Retno Triono; Yudi Partama Putra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1330

Abstract

This study aims to examine the effect of managerial ownership, institutional ownership, independent board of commissioners, audit committee on firm value with profitability as a moderating variable in manufacturing companies listed on the IDX for the 2012 – 2021 period. The population in this study consisted of 193 manufacturing companies on the IDX for the 2012-2021 period which were selected based on certain criteria using purposive sampling. The research sample consisted of 17 companies, with an observation period of 10 years, so the research sample consisted of 275 samples. The data analysis used was panel data regression, and moderate regression analysis (MRA) was processed using the STATA 17 program. The partial test results prove that managerial ownership has no effect on firm value with a significance value of 0.960 > 0.05, institutional ownership has no effect on firm value with a significance value of 0.718 > 0.05, independent commissioners have an effect on firm value with a significance value of 0.000 <0.05. and the audit committee has no effect on firm value with a significance value of 0.372 > 0.05. Profitability can moderate the relationship between managerial ownership and firm value with a significance value of 0.017 <0.05. Profitability can moderate the relationship between institutional ownership and firm value with a significance value of 0.016 <0.05. Profitability can moderate the relationship between the independent board of commissioners and firm value with a significance value of 0.000 <0.05. Profitability cannot moderate the relationship between the audit committee and firm value with a significance value of 0.057 > 0.05. The results of testing the coefficient of determination (Adjusted R-square) shows that the percentage of the independent variable on the dependent variable is 17.43% or it can be interpreted that the independent variable used in the model is able to explain 17.43% of the dependent variable while the rest is influenced by the variable other than models.
Transfer Pricing Aggressiveness, Thin Capitalization, Political Connections, Financial Performance, and Tax Avoidance: Corporate Governance as a Moderating Variable Yanesti Oktania; Yudi Partama Putra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1331

Abstract

This study aims to examine transfer pricing aggressiveness, thin capitalization, political connections, financial performance, and tax evasion: corporate governance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2012-2021 period. The population in this study is the annual report (annual report) consists of 193 companies. The sample technique selected based on certain criteria using purposive sampling was 9 companies.This research is a quantitative research with secondary data. Methods of data collection using the method of literature study and documentation methods. The data analysis technique used was descriptive statistical test, hypothesis testing using panel data regression tools, and moderate regression analysis (MRA) was processed using the STATA 17 program.The results of this study indicate that the results of the partial test prove that transfer pricing aggressiveness has no effect on tax avoidance with a significance value of 0.279 > 0.05, thin capitalization has no effect on tax evasion with a significance value of 0.731 > 0.05, political connections have no effect on tax evasion with a value a significance of 0.861 > 0.05, and financial performance has no effect on tax evasion with a significance value of 0.178 > 0.05. Corporate governance can moderate the relationship between transfer pricing aggressiveness to tax evasion with a significance value of 0.015 <0.05, corporate governance cannot moderate the relationship between thin capitalization and tax evasion with a significance value of 0.631 > 0.05, corporate governance cannot moderate the relationship between political connections to tax evasion with a significance value of 0.317 > 0.05, and corporate governance can moderate the relationship between financial performance and tax evasion with a significance value of 0.009 <0.05. The results of this test indicate that the Adjusted R-squared value is 0.0645 or 6.45%.
Influence of the Board of Commissioners, Ownership Concentration, Audit Committee Meetings, Risk Management Committee, Leverage on Disclosure of Company Risk Management (Case Study of Banking Companies Registered on the Indonesia Stock Exchange for the 20 Yudi Partama Putra; Asri Riastuti; Nensi Yuniarti Zs; Furqonti Ranidiah; Hesti Setiorini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1332

Abstract

The research objective was to determine the effect of the board of commissioners, concentration of ownership, audit committee meetings, risk management committee, leverage on disclosure of corporate risk management in Banking Companies Registered on the Indonesia Stock Exchange for the 2018-2021 period. This type of research is quantitative research, data collection method is done by using documentation. The samples in this study were 28 banking companies listed on the Indonesia Stock Exchange during the 2018-2021 period. The data analysis techniques in this study were multiple linear regression analysis, determination tests and hypothesis testing. The test results for the board of commissioners affect disclosure of corporate risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.011 is smaller than 0.05. Ownership concentration has no effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.331 is greater than 0.05. Audit committee meetings have an effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.032 is smaller than 0.05. The risk management committee has an effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.008 is smaller than 0.05. Leverage has no effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.856 is greater than 0.05.
Corporate Governance And Financial Performance (In Manufacturing Companies Listed on the IDX in 2016-2020) Yudi Partama Putra; Meiffa Herfianti; Eti Arini
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3903

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Corporate Governance Terhadap Kinerja Keuangan (Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2016-2020). Corporate Governace sebagai variabel independen dalam penelitian ini diproksikan oleh dewan komisaris independen, dewan direksi, jumlah rapat dewan, keragaman gender, dan komite audit, sedangkan kinerja keuangan sebagai variabel dependen diukur menggunakan indikator pengukuran ROA. ROE, dan EPS. Populasi dalam penelitian ini seluruh perusahaan manufaktur yang terdaftar di BEI tahun 2016-2020 dan sampel yang digunakan dalam penelitian ini diambil dengan menggunakan metode purposive sampling, yaitu teknik pengambilan sampel dengan mempertimbangkan data kriteria tertentu yang disesuaikan dengan tujuan penelitian. Sampel dalam penelitian ini adalah laporan keuangan dan annual report perusahaan manufaktur mulai dari tahun 2016-2020 terdiri dari 76 perusahaan manufaktur yang memenuhi kriteria, dengan total observasi sebanyak 380. Metode pengumpulan data dengan menggunakan dokumentasi. Analisis data yang digunakan adalah uji statistik deskriptif dan uji hipotesis menggunakan alat regresi data panel. Hasil penelitian ini menunjukkan bahwa secara parsial dewan komisaris independen, jumlah rapat dewan, keragaman gender, komite audit tidak berpengaruh siginifikan terhadap kinerja keuangan baik yang diukur dengan ROA, ROE, dan EPS, sedangkan dewan direksi berpengaruh terhadap kinerja keuangan yang di ukur dengan ROA, ROE, dan EPS, dan secara simultan dewan komisaris, dewan direksi, jumlah rapat dewan, keragaman gender, dan komite audit berpengaruh secara bersama-sama terhadap kinerja keuangan.
Pengaruh Tingkat Aktivitas Eksplorasi, Ukuran Perusahaan Dan Leverage Terhadap Konservatisme Akuntansi (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021) Kamelia Kuswanti; Nensi Yuniarti Zs; Furqonti Ranidiah; Budi Astuti; Yudi Partama Putra
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.4014

Abstract

This study aims to examine the effect of the level of exploration activity, company size, and leverage on accounting conservatism in mining companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The population in this study consisted of 71 companies. The sample technique selected based on certain criteria using purposive sampling was 16 companies.This research is a quantitative research with secondary data. The data analysis technique used multiple linear regression analysis which was processed using the SPSS (Statistical Product and Service Solution) application. Methods of data collection using data documentation.The partial results of the study show that the level of exploratory activity has no significant effect in a negative direction on accounting conservatism, this can be seen from the calculated t value of -1.301, with a significance value of 0.197 > 0.05. Firm size has a significant effect in a negative direction on accounting conservatism, this can be seen from the t-value of -4.006, with a significance value of 0.000 <0.05. Leverage has no significant effect in a negative direction on accounting conservatism, this can be seen from the t-value of -0.563, with a significance value of 0.575 <0.05. The results of the study simultaneously show that the Exploration Activity Level, Firm Size, and Leverage have a significant positive effect on accounting conservatism, this can be seen from the calculated F value of 5.465 with a significance value of 0.002 <0.05
Good Corporate Governance and Corporate Values with Profitability as a Moderating Variable in Manufacturing Companies Listed on The Indonesia Stock Exchange for the 2012-2021 Period Yudi Partama Putra; Retno Triono; Hesti Setiorini; Desi Fitria; Ahmad Sumarlan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5152

Abstract

Abstract This study aims to examine the effect of managerial ownership, institutional ownership, independent board of commissioners, audit committee on firm value with profitability as a moderating variable in manufacturing companies listed on the IDX for the 2012 – 2021 period. The population in this study consisted of 193 manufacturing companies on the IDX for the 2012-2021 period which were selected based on certain criteria using purposive sampling. The research sample consisted of 17 companies, with an observation period of 10 years, so the research sample consisted of 275 samples. The data analysis used was panel data regression, and moderate regression analysis (MRA) was processed using the STATA 17 program. The partial test results prove that managerial ownership has no effect on firm value with a significance value of 0.960 > 0.05, institutional ownership has no effect on firm value with a significance value of 0.718 > 0.05, independent commissioners have an effect on firm value with a significance value of 0.000 <0.05. and the audit committee has no effect on firm value with a significance value of 0.372 > 0.05. Profitability can moderate the relationship between managerial ownership and firm value with a significance value of 0.017 <0.05. Profitability can moderate the relationship between institutional ownership and firm value with a significance value of 0.016 <0.05. Profitability can moderate the relationship between the independent board of commissioners and firm value with a significance value of 0.000<0.05. Profitability cannot moderate the relationship between the audit committee and firm value with a significance value of 0.057 > 0.05. The results of testing the coefficient of determination (Adjusted R-square) shows that the percentage of the independent variable on the dependent variable is 17.43% or it can be interpreted that the independent variable used in the model is able to explain 17.43% of the dependent variable while the rest is influenced by variables outside models.
The Influence of Tax Aggressiveness, Environmental Performance, Company Size on CSR Disclosure in Manufacturing Companies Listed on the IDX for the 2015-2021 Period Nadia Astianata; Yudi Partama Putra
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1472

Abstract

his study aims to examine the effect of tax aggressiveness, environmental performance, company size and CSR disclosure in manufacturing companies for the 2015-2021 period. The population in this study are all manufacturing companies listed on the IDX in 2015-2021 and the samples used in this study were taken using a purposive sampling method. The samples in this study are annual reports and company financial reports starting from 2015-2021 consisting of 33 manufacturing companies that meet the criteria, and based on the research year period there are 231 samples. The data collection technique was through the website (www.idx.co.id) and the official website of each company that was sampled in the study. The data analysis used was descriptive statistical test, hypothesis testing and multiple linear analysis was processed using the SPSS 26.0 for Windows program. This study aims to determine how much influence tax aggressiveness, environmental performance and company size have on CSR disclosure in manufacturing companies listed on the IDX in 2015-2021. Based on the results of the research and discussion described in the previous chapter, the conclusions that can be drawn from this study are as follows: The results of this study indicate that tax aggressiveness has a significant effect on disclosure of corporate social responsibility (CSR), environmental performance has no significant effect on disclosure of corporate social responsibility (CSR), and company size has a significant effect on disclosure of corporate social responsibility (CSR).
PENGARUH BIAYA KEAGENAN, KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Intan Purnama Sari; Yudi Partama Putra; Ahmad Junaidi; Chairul Suhendra; Budi Astuti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 4 No. 2 (2023): Edisi Desember 2023
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v4i2.5395

Abstract

Tujuan yang ingin dicapai oleh sebuah perusahaan tidak hanya sekedar memaksimalkan laba yang bisa diperoleh, tetapi yang utama adalah bagaimana memaksimalkam nilai perusahaan. Nilai perusahaan adalah indikator utama yang dipertimbangkahn oleh investor dalam proses pengambilan keputusan dalam berinvestasi disuatu perusahaan. Penelitian ini bertujuan untuk menguji apakah biaya agensi, kebijakan dividen, dan kebijakan hutang berpengaruh dalam nilai perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Biaya agensi yang diukur dengan Rasio Sales to Total Asset (STA), Kebijakan dividen yang di ukur dengan Deviden Payout Ratio (DPR), dan Kebijakan Hutang diukur dengan Debt to Equity Ratio (DER), serta Nilai Perusahaan diukur dengan Price Book Value (PBV). Metode analisis data sampel menggunakan metode purposive sampling dengan kritria sampel yang merupakan perusahaan dibidang manufaktur yang memiliki laporan keuangan periode kuartal tahun 2017-2021. Hasil analisis menyatakan (1) Biaya Agensi berpengaruh positif terhadap Nilai Perusahaan. (2) Kebijakan Dividen tidak berpengaruh signifikan terhadap Nilai perusahaan. (3) Kebijakan Hutang berpengaruh signifikan terhadap nilai perusahaan. Kata Kunci: Biaya Agensi, Kebijakan Dividen, Kebijakan Hutang dan Nilai Perusahaan
PENGARUH KUALITAS PELAYANAN DAN BAGI HASIL TERHADAP KEPUASAN NASABAH MENABUNG PADA BANK SYARIAH MANDIRI CABANG BENGKULU Reka Sintia; Budi Astuti; Yudi Partama Putra; Nensi Yuniarti Zs
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 4 No. 2 (2023): Edisi Desember 2023
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v4i2.5635

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan bagi hasil terhadap kepuasan nasabah menabung di Bank Syariah Mandiri cabang Penelitian ini dilaksanakan pada Bank Syariah Mandiri Cabang Bengkulu S. Parman jalan S.Parman No. 62, Padang jati, Bengkulu. Teknik pengumpulan data pada penelitia ini menggunakan metode survey yaitu mendapatkan data dari tempat yang alamiah melalui kuisioner. Metode pengambilan sampel dalam penelitian ini adalah metode simple random sampling yaitu pengambilan anggota sampel dari populasi dilakukan secara acak tanpa memperhatikan strata yang ada dalam populasi. Responden dalam penelitian ini berjumlah 100 orang nasabah Bank Syariah Mandiri cabang Bengkulu. Hasil dari penelitian ini menyatakan bahwa : Kualitas pelayanan (X1) berpengaruh terhadap kepuasan nasabah (Y), hal ini ditunjukkan dengan signifikansi sebesar 0,000 dimana lebih kecil dari 0,05 dan bagi hasil (X2) berpengaruh terhadapkepuasan nasabah (Y), hal ini ditunjukkan dengan signifikansi sebesar 0,000 dimana lebih kecil dari 0,05. Serta dengan nilai Adjusted R Square sebesar 30,7%. Kata kunci: Kualitas Pelayanan, Bagi Hasildan Kepuasan Nasabah.
Co-Authors Ahmad Junaidi Ahmad Pati Hulmubin Andaresta, Alfina Melati Asmarita, Sri Asri Riastuti Budi Astuti Chairul Suhendra Chairul Suhendra Destika Wulandari Diah Khairiyah Eduar Widyantoro Eti Arini Ety Arini Herfianti, Meiffa Herfianti, Meiffa Intan Purnama Sari Kamelia Kuswanti Khairul Bahrun Kusuma Putri, Novita Mahdijaya, Mahdijaya - Mayangsari, Sendi Mela, Mela Tri Ramadannia Melki Mirra Sriwahyuni Mirra Sriwahyuni Nadia Anisah fauziah Nadia Astianata Nensi Yuniarti Nensi Yuniarti. Zs Nensi Yuniarti. Zs Pertiwi, Sri Wulan Popi Putri Prananda Ranidiah, Furqonti Rati Lestiani Reka Sintia Retno Triono Ronaldo, Ronaldo Sakinah, Zevira Saputra, Jawai Setiorini, Hesti Sri Wulan Pertiwi Sumarlan, Ahmad Tekad Adi Subroto Triono, Retno Ummul Khair Vina Gracenia Wahyuni, Mirra Sri Yanesti Oktania Yuniarti Zs, Nensi