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All Journal Jurnal Reviu Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi Bandung Conference Series: Accountancy Bandung Conference Series: Business and Management Kajian Akuntansi
Edi Sukarmanto
Program Studi Akuntansi, Fakultas Ekonomi Universitas Islam Bandung.
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Earnings Management, Political Connection dan Foreign Ownership terhadap Kinerja Perusahaan Sitarisyah; Edi Sukarmanto
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i1.6297

Abstract

Abstract. The large amount of stock investment that occurs in the mining sector will certainly affect the performance of mining companies. The company's performance can be seen from the financial condition of a company which is analyzed with financial analysis tools. Factors influencing this performance are Earnings Management, Political Connection and Foreign Ownership. This study aims to determine the magnitude of the influence of Earnings Management, Political Connection and Foreign Ownership on Company Performance (proxied by Tobins' Q) of Mining companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The method used in this study uses a quantitative approach. Applying the purposive sampling method so as to obtain a sample of 35 Mining companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The total data on the observation was 105 companies, and the data source used was secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) and the website of each mining company with an observation period of 2019-2021. Hypothesis testing in this study used multiple regression analysis. The results of this study show that Earnings Management, Political Connection and Foreign Ownership affect the Company's Performance.Abstrak. Banyaknya investasi saham yang terjadi pada sektor pertambangan tentu akan mempengaruhi dalam kinerja perusahaan pertambangan. Kinerja perusahaan dapat dilihat dari kondisi keuangan suatu perusahaan yang dianalisis dengan alat-alat analisis keuangan. Faktor yang mempengaruhi kinerja ini adalah Earnings Management, Political Connection dan Foreign Ownership. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh Earnings Management, Political Connection dan Foreign Ownership terhadap Kinerja Perusahaan (diproksikan dengan Tobins’ Q) perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Metode yang digunakan dalam penelitian ini menggunakan pendekatan kuantitatif. Menerapkan metode purposive sampling sehingga memperoleh sampel sebanyak 35 perusahaan Pertambangan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Total data pada observasi sebanyak 105 perusahaan, dan sumber data yang digunakan adalah data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia (BEI) dan website masing-masing perusahaan pertambangan dengan periode pengamatan 2019-2021. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Earnings Management, Political Connection dan Foreign Ownership berpengaruh terhadap Kinerja Perusahaan.
Pengaruh Intellectual Capital terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Risa Nur Oktaviani; Edi Sukarmanto
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i1.6360

Abstract

Abstract. Basically a company has the goal of maximizing profits for the prosperity of shareholders and owners of the entity. In addition, the company also has a goal of increasing the value of the company. Intellectual Capital is the approach used in this research. Intellectual Capital as an approach to determine the value of the company because it can provide and generate added value for the company. So this study aims to determine the magnitude of the influence of Intellectual Capital on Firm Value with Financial Performance as an Intervening Variable. The goal is for banking companies to be listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research method used in this research is descriptive and verification method with a quantitative approach. Applying the purposive sampling method in order to obtain a sample of 34 banking companies listed on the IDX for the 2019-2021 period. The total observational data is 102. The data source used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) and the company website of each bank with an observation period of 2019-2021. Testing the hypothesis in this study using path analysis with EViews software for data analysis. The results of the study show that Intellectual Capital has an effect on firm value through financial performance. Abstrak. Pada dasarnya suatu perusahaan mempunyai tujuan memaksimalkan keuntungan untuk kemakmuran para pemegang saham dan pemilik entitas. Selain itu juga perusahaan mempunyai tujuan meningkatkan nilai perusahaan. Intellectual Capital adalah pendekatan yang digunakan dalam penelitian ini. Intellectual Capital sebagai pendekatan untuk menetukan nilai perusahaan karena dapat memberikan dan menghasikan nilai tambah bagi perusahaan. Maka penelitian ini bertujuan untuk mengetahui besarnya pengaruh Intellectual Capital terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening. Tujuannya adalah perusahan perbankan yang listing di Bursa Efek Indonesia (BEI) periode 2019-2021. Metode penelitian yang digunakan dalam penelitian ini yaitu metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Menerapkan metode purposive sampling sehingga memperoleh sampel sebanyak 34 perusahaan Perbankan yang terdaftar di BEI periode 2019-2021. Total data observasinya yaitu sebanyak 102, untuk sumber data yang digunakan pada penelitian ini yaitu data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia (BEI) dan website perusahaan masing-masing bank dengan periode pengamatan 2019-2021. Pengujian hipotesis dalam penelitian ini menggunakan analisis jalur dengan perangkat lunak EViews untuk analisis data. Hasil penelitian menunjukkan bahwa Intellectual Capital berperngaruh terhadap Nilai Perusahaan melalui kinerja keuangan.
Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Kinerja Keuangan pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2021 Muhammad Iqbal Abdul Azis; Edi Sukarmanto
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i1.6906

Abstract

Abstract. The low implementation of Good Corporate Governance in Indonesia, especially in State-Owned Enterprises (BUMN) will have an impact on the company's financial performance. The management of the company must be transparent so that there are no conflicts of interest with shareholders as owners. Good Corporate Governance mechanisms in this study include managerial ownership and institutional ownership. Therefore this study aims to determine the effect of managerial ownership and institutional ownership on financial performance in state-owned companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The method used is Verification with a Quantitative approach. The sample is determined by the non-probability side. By using the purposive sampling method in order to obtain a sample of 13 IDX companies for the 2019-2021 period. The total population is 15 companies and the data used is secondary data obtained from the Indonesia Stock Exchange and the websites of each BUMN company for the 2019-2021 period. This test uses Multiple Regression Analysis. The result of this test is that Managerial Ownership has an effect on Financial Performance, and Institutional Ownership has an effect on Financial Performance. Abstrak. Rendahnya penerapan Good Corporate Governance di Indonesia terutama di Perusahaan Badan Usaha Milik Negara (BUMN) akan berdampak terhadap kinerja keuangan perusahaan. Dalam pengelolaan perusahaan harus transparan agar tidak terjadi benturan/konflik kepentingan dengan pemegang saham sebagai pemilik. Mekanisme Good Corporate Governance dalam penelitian ini meliputi Kepemilikan Manejerial dan Kepemilikan Institusional. Maka dari itu penelitian ini bertujuan untuk mengetahui Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Kinerja Keuangan Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2021. Metode yang digunakan Verifikatif dengan pendekatan Kuantitatif. Sampel ditentukan dengan non-probability samping. Dengan menggukan metode purposive sampling sehingga mendapatkan sampel 13 Perusahaan BEI Periode 2019-2021. Total Populasinya adalah 15 Perusahan dan data yang digunakan yaitu data sekunder yang diperoleh dari Bursa Efek Indonesia dan Website dari masing-masing Perusahan BUMN Periode 2019-2021. Pengujian ini menggunakan Analisis Regresi Berganda. Hasil dari pengujian ini adalah Kepemilikan Manajerial berpengaruh terhadap Kinerja Keungan, dan Kepemilikan Institusional berpengaruh terhadap Kinerja Keuangan.
Pengaruh Faktor Teknikal terhadap Return Saham pada Masa Pandemi Covid 19 Salma Ghina Khairunnisa Ama; Edi Sukarmanto
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i1.6969

Abstract

Abstract. This study aims to test how influential Technical Factors are on Stock Returns During the Covid-19 Pandemic in Case Studies on Manufacturing Companies Listed on the LQ-45 Stock Index for the August-January 2020/2021 Period. This test tests daily stock returns. In this study, the objects used were manufacturing companies registered with manufacturing companies listed on the LQ-45 Stock Index for the 2020-2021 period. The population used in this study was 45 companies listed on the LQ-45 Stock Index for the 2020-2021 period, but 15 of them were selected as manufacturing companies. The tests used are descriptive analysis of variables, verifiable analysis consisting of classical assumption tests (normality, heteroskedasticity, autocorrelation and multicollinearity), chow test, hausmann test, lagrange multiplier test, fixed effect model selection, common effect, random effect, coefficient of determination and hypothesis testing. With purposive sampling techniques and data analysis using paired t-statistical tests. Based on the predetermined population criteria, there are 15 companies. The results of this study show that if you look at prob. shows a value of 0.0032 < 0.05 (less than the significance level of 5%), meaning that Ho is rejected. It can be concluded that the T test shows if Ho is rejected and Ha is accepted which means that the Technical Factor has a partial effect on Stock Returns. Based on the calculations above, it can be concluded that the contribution of the influence of Technical Factors is 0.605369 or 60.53%. Based on the equation above, the magnitude of the constant is 0.103265 This shows that if the independent variable, namely the Technical Factor, is worth 0, then the Stock Return value is 0.103265. The coefficient value of the Technical Factor is 0.200369 and has a positive sign. This shows that every 1% increase in Technical Factor, the Value of Stock Return will increase by 0.200369. Abstrak. Penelitian ini bertujuan untuk menguji seberapa pengaruh Faktor Teknikal Terhadap Return Saham Pada Masa Pandemi Covid 19 dalam Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Indeks Saham LQ-45 Periode Agustus-Januari 2020/2021. Pengujian ini menguji return saham harian. Pada penelitian ini objek yang dipakai merupakan perusahaan-perusahaan manufaktur yang terdaftar di perusahaan manufaktur yang terdaftar di Indeks Saham LQ-45 Periode 2020-2021. Populasi yang dipakai dipenelitian ini adalah 45 perusahaan yang terdaftar di Indeks Saham LQ-45 Periode 2020-2021, namun 15 diantaranya yang terpilih sebagai perusahaan manufaktur. Pengujian yang digunakanan adalah analisis deskriptif variable, analisis verifikatif yang terdiri dari uji asumsi klasik (normalitas, heteroskedastisitas, autokorelasi dan multikolinieritas), uji chow, uji hausmann, uji lagrange multiplier, pemilihan model fixed effect, common effect, random effect, koefisien determinasi dan pengujian hipotesis. dengan teknik purposive sampling dan analisis data menggunakan uji paired t-statistik. Berdasarkan kriteria populasi yang telah ditentukan terdapat 15 perusahaan. Hasil penelitian ini menunjukan bahwa jika dilihat prob. menunjukan nilai sebesar 0.0032 < 0.05 (lebih kecil dari taraf signifikansi 5%), artinya Ho ditolak. Dapat disimpulkan bahwa uji T menunjukan jika Ho ditolak dan Ha diterima yang artinya bahwa Faktor Teknikal berpengaruh secara parsial terhadap Return Saham. Berdasarkan perhitungan di atas maka dapat disimpulkan bahwa kontribusi pengaruh Faktor Teknikal sebesar 0.605369 atau 60.53%. Berdasarkan persamaan di atas, besarnya konstanta yaitu 0.103265 Hal ini menunjukkan bahwa jika variabel independen yakni Faktor Teknikal bernilai 0, maka nilai Return Saham adalah 0.103265. Nilai koefisien dari Faktor Teknikal sebesar 0.200369 dan bertanda positif. Hal ini menunjukkan bahwa setiap kenaikan Faktor Teknikal sebesar 1% maka nilai Return Saham akan meningkat sebesar 0.200369.
Autokorelasi Laba Dan Volatilitas Laba: Peningkat Audit Delay? Rini Lestari; Pupung Purnamasari; Edi Sukarmanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1084.852 KB) | DOI: 10.22219/jrak.v12i2.21616

Abstract

This study aims to test the effect of earnings autocorrelation and earnings volatility on audit delay. In the process of the test, researchers used multiple regression analysis using a research sample of 105 manufacturing companies or 525 observations with the observation range of 2015 – 2019. The result, it showed that earnings autocorrelation had an effect on increasing audit delay. It is similar that the earnings correlation which also affects audit delays. The results of this study provide implications that auditors must be more careful in carrying out the audit process, especially in capturing earnings information from time to time. This is because earnings are the information that is often used by the users in assessing a company and used to manipulate earnings. For future research, it is suggested to use specialist industrial auditors as a coding variable in an effort to suppress the occurrence of long audit delays
Pengaruh Profesionalisme Auditor dan Pengalaman Auditor terhadap Pertimbangan Materialitas Fazri Delyzar Joddi; Edi Sukarmanto
Bandung Conference Series: Accountancy Vol. 3 No. 2 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i2.8498

Abstract

Abstract. Materiality refers to the magnitude of an error or omission in accounting information that can affect the judgment of those relying on it. This study aims to examine the influence of auditor professionalism and experience on materiality consideration. A quantitative research method with a verification approach was employed. The data collected for this study consisted of numerical values, and statistical analysis was conducted. The findings indicate that auditor professionalism does not have a significant impact on materiality consideration. However, auditor experience shows a significant influence on materiality consideration. In conclusion, this study reveals that auditor professionalism does not significantly affect materiality consideration, whereas auditor experience has a significant influence on materiality consideration. These findings contribute to a better understanding of the factors influencing materiality consideration in the context of auditing. Further research and implications for auditing practices are discussed. Abstrak. Materialitas mengacu pada besarnya kesalahan atau kelalaian dalam informasi akuntansi yang dapat mempengaruhi penilaian orang yang mengandalkannya. Penelitian ini bertujuan untuk menguji pengaruh profesionalisme dan pengalaman auditor terhadap pertimbangan materialitas. Metode penelitian kuantitatif dengan pendekatan verifikasi digunakan dalam studi ini. Data yang dikumpulkan bersifat numerik, dan analisis statistik digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa profesionalisme auditor tidak memiliki pengaruh signifikan terhadap pertimbangan materialitas. Namun, pengalaman auditor memiliki pengaruh yang signifikan terhadap pertimbangan materialitas. Penelitian ini menunjukkan bahwa profesionalisme auditor tidak memiliki pengaruh signifikan terhadap pertimbangan materialitas, sementara pengalaman auditor memiliki pengaruh yang signifikan terhadap pertimbangan materialitas. Temuan ini memberikan pemahaman yang lebih baik tentang faktor-faktor yang mempengaruhi pertimbangan materialitas dalam konteks audit. Implikasi dan saran untuk penelitian dan praktik audit dibahas lebih lanjut.
Analisis Tren Kecurangan Laporan Keuangan Perbankan: Pre Dan Post Pandemic Covid Di Indonesia Kania Nurcholisah; Pupung Purnamasari; Edi Sukarmanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.25647

Abstract

Purpose: This study aims to determine the extent of differences in earnings manipulation and the possibility of fraudulent activities in the banking sector in the period before and after the Covid 19 Pandemic in 2016-2021. Methodology/approach: used is quantitative with a verification approach. The data analysis technique used is Descriptive Statistics and Differential Test using Pair Sample T. Test. Financial Report Quality Indicators using the Bernaish Model which consists of 8 indicators, namely the Quality of Days' Sales in Receivable (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI) Sales, General and Administrative Expenses Index (SGAI) Total Accruals to Total Assets (TATA), Leverage Index (LEVI). The population of this study is the banking sector listed on the Indonesia Stock Exchange during the 2017-2021 period, which amounted to 104 data. The Sample Withdrawal Technique used is Purposive Sampling. Findings: The quality of financial statements before and after the Covid Pandemic is not significantly different, although the frequency of financial statement fraud after covid has increased. Practical implications: These finding have implications for companies that indications of financial statement fraud have not changed in the situation before and after the covid pandemic. Originality/value: This study uses the Classical Beneish Model but through the Paires Sample T test method approach in analysing the comparison before and after Pandemic Covid 19.
THE EFFECTIVENESS OF THE KANBAN METHOD IN DEVELOPING ACCOUNTING INFORMATION SYSTEMS FOR MSMEs Andhika Anandya; Rini Lestari; Rudy Hartanto; Edi Sukarmanto; Asri Suangga; Lukmannul Hakim Firdaus
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2563

Abstract

This research analyzes the effectiveness of implementing the Kanban Method in developing a simple accounting information system for MSMEs in Bandung, particularly those under the guidance of PC Persis Banjaran. The study employs a qualitative approach with a triangulation method, which combines data from direct observations and interviews with system developers, business actors as prospective system users, and experts, as well as the analysis of relevant documents. The research findings demonstrate that the application of the Kanban Method in developing accounting information systems is quite effective. The Kanban Method enables system developers to become more adaptive and responsive in addressing changes in the development needs of information systems. This study reveals that the use of the Kanban Method in developing a simple accounting information system leads to improvements in data processing effectiveness, financial transaction calculations, and zakat reporting according to the needs of prospective system users. Keywords         : Kanban, Accounting information system, MSMEs, Bandung, PC Persis Banjaran.
Pengaruh Pertumbuhan Penjualan dan Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Alifa Chintia Zahro; Edi Sukarmanto
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.11175

Abstract

Abstract. During the period 2018-2022 manufacturing companies listed on the Indonesia Stock Exchange (IDX) faced significant challenges, including fluctuating raw material prices, increasing production cost pressures, and the impact of global uncertainty on supply chains. As a result of these issues, some manufacturing companies on the IDX experienced a decline in performance and market value. The existence of problems with firm value will certainly highlight how sales growth and good financial performance can help companies increase firm value. This study aims to examine the effect of sales growth and financial performance on firm value. In this study the method used is a descriptive method with a quantitative approach. The sampling technique used purposive sampling so that the sample obtained in this study was 86 manufacturing companies listed on the IDX for the period 2018-2022. The results of the tests conducted show that Sales Growth and Financial Performance affect Firm Value. For future researchers, it is hoped that the results of this study can be used as literature and if you want to continue this research and should add other variables that are not examined in this study in order to be able to explain in more detail. Abstrak. Selama periode 2018-2022 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) menghadapi tantangan signifikan, termasuk fluktuasi harga bahan baku, tekanan biaya produksi yang meningkat, dan dampak ketidakpastian global pada rantai pasokan. Dampak dari berbagai masalah ini, sebagian perusahaan manufaktur di BEI mengalami penurunan kinerja dan nilai pasar. Adanya masalah dengan nilai perusahaan akan hal ini tentu menyoroti bagaimana pertumbuhan penjualan dan kinerja keuangan yang baik dapat membantu perusahaan meningkatkan nilai perusahaan. Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan penjualan dan kinerja keuangan terhadap nilai perusahaan. Dalam penelitian ini metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling sehingga sampel yang didapat dalam penelitian ini adalah 86 perusahaan manufaktur yang terdaftar di BEI periode 2018-2022. Hasil dari pengujian yang dilakukan menunjukkan bahwa Pertumbuhan Penjualan dan Kinerja Keuangan berpengaruh terhadap Nilai Perusahaan. Bagi peneliti selanjutnya diharapkan hasil penelitian ini dapat dijadikan sebagai literatur dan jika ingin melanjutkan penelitian ini serta sebaiknya menambahkan variabel-variabel lainnya yang tidak diteliti dalam penelitian ini agar mampu menjelaskan lebih rinci.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial terhadap Volatilitas Idiosinkratik Return Saham dan Asimetri Informasi Sebagai Variabel Moderating Ratu Tasya Alieska; Edi Sukarmanto
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.11180

Abstract

Abstract. This study aims to determine the influence of institutional ownership, managerial ownership on idiosyncratic volatility of stock returns with information asymmetry as a moderation variable. In taking data, researchers use the purposive sampling method so as to obtain data in accordance with predetermined criteria. The sample used in this study was 64 manufacturing companies with an observation period from 2018-2022 so that 320 observations were obtained. The research method used is a verifiative method with a quantitative approach. Hypothesis testing is performed using multiple linear regression analysis as well as MRA tests. The results showed that institutional ownership variables had a significant effect in a positive direction on the Idiosyncratic Volatility of Stock Returns. Managerial ownership has a significant negative effect on the Idiosyncratic Volatility of Stock Returns. Institutional ownership moderated by Information Asymmetry has a significant negative effect on the Idiosyncratic Volatility of Stock Returns. Managerial Ownership moderated by Information Asymmetry has a significant negative effect on the Idiosyncratic Volatility of Stock Returns. Abstrak. Penelitian ini memiliki tujuan untuk mengetahui pengaruh kepemilkan institusi, kepemilikan manajerial terhadap volatilitas idiosinkratik return saham dengan asimetri informasi sebagai variabel moderasi. Dalam melakukan pengambilan data, peneliti menggunakan metode purposive sampling sehingga mendapatkan data sesuai dengan kriteria yang telah ditetapkan. Sampel yang digunakan dalam penelitian ini sebanyak 64 perusahaan manufaktur dengan masa pengamatan dari 2018-2022 sehingga diperoleh 320 pengamatan. Metode penelitian yang digunakan adalah metode verifikatif dengan pendekatan kuantitatif. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda serta uji MRA. Hasil penelitian menunjukkan bahwa variabel kepemilikan institusional berpengaruh signifikan dengan arah yang positif terhadap Volatilitas Idiosinkratik Return Saham. Kepemilikan manajerial berpengaruh signifikan dengan arah negatif terhadap Volatilitas Idiosinkratik Return Saham. Kepemilikan institusional yang dimoderasi oleh Asimetri Informasi berpengaruh signifikan dengan arah negatif terhadap Volatilitas Idiosinkratik Return Saham. Kepemilikan Manajerial yang dimoderasi oleh Asimetri Informasi berpengaruh signifikan dengan arah negatif terhadap Volatilitas Idiosinkratik Return Saham
Co-Authors 10090121130, Tiara Rosaliawati Alifa Chintia Zahro Almira Rahma Zhafirah Andhika Anandya Annisa, Nazma Nur Asri Suangga Aulia, Asti Taskiyatul Azkia Nurul Mufti Nur Hanafiah Dila Sabrina Putri Taruna Dwi Rahayu Dzikri Ajriya Razaqa Elivarwati Fazri Delyzar Joddi Fuby Fridaini Gifani Marsianda Anindita Hernandya Putri Ine Kurnia Anjani Kania Nurcholisah Karina Nur Astari Komaran, Muhammad Dhafin Lidia Mardiana Febrianti Lukmannul Hakim Firdaus Luthfi Nurwandi Magnaz Lestira Oktaroza Maulana Aji Presetyo Maydina Hartati Melati Sukma Putri Mey Maemunah Muhammad Iqbal Abdul Azis Mutia Fadilah Nadiya Dwi Puspita Nasrizal Akbar Nenden Herlina Neni Meilani Nopi Hernawati Novita Nurul Kamila Pupung Purnamasari PUSPITA ANGGRAENI Puspita, Nadiya Dwi Putri Anisah Fitriani Raden Fahmi Rachmama Partakoesoema Rafi Ariq Maajid Ratu Tasya Alieska Resti Nur Arifin Riki Suhandoyo Rindi Yuliana Rini Lestari Rini Lestari Risa Nur Oktaviani Rudy Hartanto Rudy Hartanto Salma Ghina Khairunnisa Ama Sekar Hanifa Fitri Shafira Aulia Rahma Silvi Merlianda Yusuf Sitarisyah Siti Wahyuni Syifa Hasna Iftinan Tiara Chairani Syahputra Tityan Sukma Dewi Tsarwah, Almira Khayyira Vianti, Kartika Ayu Visky Amelia Fernanda Weni Puasaningsih