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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Muara Ilmu Ekonomi dan Bisnis Balance Vocation Accounting Journal Jurnal Akuntansi Bisnis JAKPI
Saputra, Wendy Salim
Universitas Bunda Mulia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH DIVERSITAS DEWAN DIREKSI TERHADAP NILAI PERUSAHAAN Saputra, Wendy Salim
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No 3 (2019)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.443 KB)

Abstract

The establishment of a company has a clear purpose. The company's goal is to achieve maximum profits and prosper the owner of the company or the shareholders (stockholders). One of the reasons why companies in Indonesia are vulnerable to economic turmoil is the weak implementation of good corporate governance. Good Corporate Governance (GCG) is basically a concept that concerns the company's structure, division of tasks, division of authority, division of responsibilities of each element of the company structure. The purpose of this study is to determine the influence of the female board of directors, the age of the board of directors, educational background of the board of directors, and the board of directors of foreign nationality towards the value of the company in LQ45 companies listed on the Indonesia Stock Exchange in the period 2015-2017. The research method used in this study is a hypothesis test that is to analyze the influence of the female board of directors, the age of the board of directors, the educational background of the board of directors, and the foreign board of directors of corporate value. Based on the data obtained, the results of the educational background variables of the Board of Directors and foreign board of directors influence the value of the company, while the variable of the board of directors of women and the age of the board of directors do not affect the value of the company. Keywords: Gender, Age, Education, Nationality, Firm Value
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE(CSRD), NILAI PERUSAHAAN DAN PROFITABILITAS Wendy Salim Saputra; Temy Setiawan
Balance Vocation Accounting Journal Vol 2, No 1 (2018): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (816.578 KB) | DOI: 10.31000/bvaj.v2i1.963

Abstract

ABSTRACT Latar belakang. Salah satu tujuan perusahaan adalah memenuhi kepentingan pemegang saham berupa peningkatan nilai perusahaan. Namun dalam upaya manajemen tersebut, tentunya penting sekali memperhatikan kepentingan sosial dan lingkungan agar tidak bersinggungan. Informasi atas CSRD memberikan signal pada nilai perusahaan. Tujuan penelitian. Penelitian ini bertujuan memberikan bukti empiris pengaruh CSRD terhadap nilai perusahaan secara langsung dan efek moderasi profitabilitas. Model penelitian. Populasi penelitian adalah seluruh perusahaan dalam industri maufaktur di dalam periode pengamatan 2014-2016. Teknik purposive sampling digunakan untuk menarik sampel. Data yang dianalisis sebanyak 100 data yang bersumber dari laporan tahunan perusahaan. Analisis menggunakan SPSS. Hasil. Penelitian ini memberikan pembuktian empiris bahwa terdapat pengaruh negative CSRD terhadap nilai perusahaan dan profitabilitas memberikan pengaruh moderasi. Kontribusi. Penelitian ini memberikan informasi bahwa CSRD di Indonesia untuk industri manufaktur belum memberikan signal positif bagi nilai perusahaan. Oleh karena itu perlu mengungkapkan CSRD pada laporan tersendiri sehingga informasi yang diungkapkan akan lebih luas yang diharapkan akan meningkatkan nilai perusahaan. Kata kunci :CSRD, nilai perusahaan, profitabilitas,GRI 4, laporan tahunan
Pengaruh Pajak, Exchange Rate Dan Kepemilikan Asing Terhadap Transfer Pricing Wendy Salim Saputra; Caroline Angela; Cindy Agustin
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 3 No 2 (2020)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the factors that influence the transfer pricing policy of the company. This study uses secondary data, namely financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2018. The sample selection technique that will be used is using a purposive sampling method. The analysis technique used is multiple linear regression analysis. Taxes and exchange rates have no effect on transfer pricing while foreign ownership has a positive effect on transfer pricing. The company has various reasons for conducting transfer pricing so investors need to carefully analyze company policies so as not to get caught up in the reports presented by the company's management. In addition, the government as a regulator must also review various policies related to transfer pricing to minimize the occurrence of adverse transfer pricing actions. The limited manufacturing companies with a multinational level so that the samples obtained are still limited and the lack of information about the transfer pricing carried out by the company.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Wendy Salim Saputra
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.001 KB) | DOI: 10.30813/jab.v10i1.985

Abstract

The company’s value serves as a measure of the success of the company's management in the prospect of future operations so as to realize the trust for the shareholders of the company, because if the welfare of the shareholders has been able to be met, then surely the circumstances reflect the high corporate value too. Company’s value can be influenced by several factors, such as Corporate Social Responsibility and Profitability The purpose of this research is to analyze the factors that affect the company’s value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2015. The research method used in this research is hypothesis test that is to analyze the influence of corporate social responsibility toward company’s value and influence profitability to company’s value. The analytical method used in this research is to use multiple regression analysis with statistic package testing tool for statistical package for social science (SPSS 22) for window. The results of this study indicate that the significance level for corporate social responsibility variables is 0.012 is smaller than 0.05 so it can be concluded that corporate social responsibility variables affect the company’s value, for the profitability variable the level of significance shows the value 0.000 smaller than 0.05 so it can be concluded Profitability variables affect the company’s value. Keywords:Corporate Social Responsibility, Profitability, Company’s Value
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTELLECTUAL CAPITAL Wendy Salim Saputra
Jurnal Akuntansi Bisnis Vol 13, No 1 (2020): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v13i1.1967

Abstract

Abstract: The rapid development of the economic world with marked progress in the field of information technology and high innovation resulted in companies having to change the way they do business, making each company have to do competitive competition and create a transformation to maintain the existence of the company. One form of company business in maintaining its existence is by increasing human resources and technology. The purpose of this study was to determine the effect of profitability, company size and leverage on intellectual capital in LQ45 companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The research method used in this study is a hypothesis test that is to analyze the effect of profitability, company size and leverage on intellectual capital. Based on the data collected, the results show that company size positively influence intellectual capital while profitability and leverage do not affect intellectual capital. Keywords: Profitability, Firm Size, Leverage, Intellectual Capital Abstrak: Perkembangan dunia ekonomi yang pesat dengan ditandainya kemajuan di bidang teknologi informasi serta inovasi yang tinggi mengakibatkan perusahaan harus mengubah cara berbisnisnya, membuat setiap perusahaan harus melakukan persaingan yang kompetitif serta penciptaan suatu transformasi untuk mempertahankan eksistensi perusahaannya. Salah satu bentuk usaha perusahaan dalam mempertahankan eksistensinya yaitu dengan peningkatan sumber daya manusia serta teknologi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan leverage terhadap intellectual capital pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia pada periode 2015-2017. Metode penelitian yang digunakan dalam penelitian ini adalah uji hipotesis yaitu untuk menganalisis pengaruh profitabilitas, ukuran perusahaan dan leverage terhadap intellectual capital. Berdasarkan data yang dikumpulkan diperoleh hasil bahwa ukuran perusahaan berpengaruh positif terhadap intellectual capital sedangkan profitabilitas dan leverage tidak berpengaruh terhadap intellectual capital. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Leverage, Modal Intelektual.
DETERMINAN PERUBAHAN STOCK PRICE VOLATILITY PADA PERUSAHAAN LQ45 Marcella Alberta Wandira; Wendy Salim Saputra
Jurnal Akuntansi Bisnis Vol 16, No 2 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i2.4328

Abstract

Latar Belakang: Stock price volatility digunakan investor dalam menilai seberapa tinggi tingkat risiko yang mereka hadapi dalam berinvestasi di suatu perusahaan. Tingginya volatilitas saham mencerminkan harga saham yang fluktuatif yang artinya perubahan harga saham tergolong cepat, sehingga risiko yang dihadapi dalam berinvestasi juga tinggi.Tujuan: Mengetahui apakah faktor-faktor seperti dividend policy, leverage, dan earning volatility dapat mendukung terjadinya stock price volatility.Metode Penelitian: Penelitian ini merupakan penelitian kuantitatif di mana data sekunder yang diperoleh dari www.idx.co.id dan finance.yahoo.com. Populasi penelitian ini yaitu seluruh perusahaan yang terdaftar dalam indeks LQ45 periode 2018-2021 dan didapatkan sampel sebanyak 17 perusahaan dengan menggunakan metode purposive sampling.Hasil Penelitian: Dividend policy tidak berpengaruh terhadap stock price volatility. Leverage dan Earning volatility berpengaruh negatif terhadap stock price volatility.Keaslian/Kebaruan Penelitian: periode waktu pengamatan
MANAJEMEN LABA PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN Pratiwi, Devica; Shelyna Livianti; Fendy Sunjaya; Wendy Salim Saputra; Gladhistani Renata
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 7 No. 2 (2023): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v7i2.23032

Abstract

Perusahaan melakukan manajemen laba untuk memperoleh keuntungan bagi perusahaan atau manajemen perusahaan. Beberapa faktor yang mempengaruhi pihak manajemen untuk melakukan manajemen laba, seperti profitabilitas, tanggung jawab sosial perusahaan (CSR) dan ukuran perusahaan. Penelitian ini berfokus pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Terdapat 13 perusahaan yang dipilih dengan metode purposive sampling selama periode pengamatan selama 3 tahun. Hasil penelitian menunjukkan bahwa semua data observasi yang dikumpulkan dan lolos uji asumsi klasik. Hasil uji F menunjukkan bahwa penelitian layak dengan nilai t sebesar 0,036. Hasil uji t menunjukkan bahwa profitabilitas (0,719) dan CSR (0,148) tidak berpengaruh terhadap manajemen laba, sehingga hipotesis pertama dan kedua ditolak. Sedangkan ukuran perusahaan (0,004) memiliki pengaruh negatif terhadap manajemen laba dan berarti hipotesis ketiga diterima. Kesimpulan dari penelitian ini adalah ukuran perusahaan berpengaruh negatif terhadap manajemen laba, sedangkan profitabilitas dan CSR tidak berpengaruh terhadap manajemen laba.   Companies carry out earnings management to gain profits for the company or company management. Several factors influence management to manage earnings, such as profitability, corporate social responsibility (CSR) and company size. This research focuses on food and beverage companies listed on the Indonesia Stock Exchange in 2018-2020. There were 13 companies selected by purposive sampling method during the 3 year observation period. The results showed that all observational data were collected and passed the classical assumption test. The results of the F test show that the research is feasible with a t value of 0.036. The results of the t test show that profitability (0.719) and CSR (0.148) have no effect on earnings management, so the first and second hypotheses are rejected. Meanwhile, firm size (0.004) has a negative effect on earnings management and means that the third hypothesis is accepted. The conclusion of this study is that company size has a negative effect on earnings management, while profitability and CSR have no effect on earnings management.
PENGARUH SIZE, OPERATING CYCLE DAN ACCRUAL RELIABILITY TERHADAP EARNING PERSISTANCE Saputra, Wendy Salim; Wong, Natasya; Loanza, Marshia
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4061

Abstract

Profit plays a very important role as an indicator for evaluating company performance. Profit information will not be useful if it is not of good quality. The more a company can produce quality profit information, the more it will reflect the company's sustainability, financial condition and performance in the future. Quality profits are profits that contain predictive value, which is one aspect of relevance in fundamental quality, which is the ability of accounting information to be used as a basis for estimating future figures. The level of profit persistence can describe the influence of current year profits on future profits. The basis for the calculation is core earnings, so that the profits presented in the report are profits that are relevant to the company's routine operational processes and are not the result of transitory or extraordinary income items. Profit persistence can also describe what level of income the company can maintain in each operational period. The higher the profit persistence, the better the company is at maintaining their income level.The aim of this research is to obtain empirical evidence regarding the influence of sales volatility, cash flow volatility and debt levels on profit persistence. This research will then use multiple regression analysis starting with descriptive statistical testing, classical assumption testing and hypothesis testing. This research was conducted on cyclical and non-cyclical consumer sector companies in 2020 - 2022. The results of this research show that size has a negative effect on earnings persistence, operating cycle has a positive effect on earnings persistence, while accrual reliability has no effect on earnings persistence.
PENGARUH EARNINGS PERSISTANCE, DIVIDEND POLICY DAN INVESTMENT POLICY TERHADAP FIRM VALUE Wendy Salim Saputra; Lidya
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10194

Abstract

ABSTRACT The aim of this study is to test the influence of earnings persistence, dividend policy and investment policy on firm value. The analytical method used is a statistical method with a quantitative research type. In this research, to obtain a sample with a non-probability sampling method using a purposive sampling technique based on the LQ45 company annual report data accessed from the Indonesia Stock Exchange website with the observation year in the 2020-2022 period. In this study, there were 12 companies that met the sampling criteria and were used as samples. Data testing was carried out using SPSS 25 software with a multiple regression analysis model. The research results reveal that earnings persistence and investment policy have no effect on firm value, while dividend policy has an effect on firm value. Keyword: earnings persistance; dividend policy; investment policy; firm value
Co-Authors Caroline Angela Cindy Agustin Fendy Sunjaya Gladhistani Renata Lidya Loanza, Marshia Marcella Alberta Wandira Pratiwi, Devica Shelyna Livianti Temy Setiawan, Temy Wong, Natasya