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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Journal of Industrial Engineering & Management Research (JIEMAR)
Wiyanti, Rahma
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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ANALISIS PENGARUH 7 DAY RATE REPO, INFLASI, NILAI TUKAR, DAN PDB TERHADAP INDEKS HARGA SAHAM SEKTOR PROPERTI (STUDI EMPIRIS DI BURSA EFEK INDONESIA) Wiyanti, Rahma
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 5, No 2 (2018): Jurnal Akuntasi
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.377 KB) | DOI: 10.30656/jak.v5i2.666

Abstract

Since the introduction of the new 7-day Repo rate formula in 2016, it will be a signal forinvestors, especially the property sector to invest in capital markets. Enforcement isencouraging the property sector to grow because it is expected the new interest rate formulawith a value lower than before can attract consumers to invest in property. With thewidespread demand for property pushed the performance of property entrepreneurs tobecome better in the financial sector. The development of property performance is seen fromthe Stock Price Index in the property sector. Researchers test whether the formula along withother macro variables such as Inflation, Exchange Rate and GDP can affect the valuation ofinvestors in investment in the capital market, especially in the property sector. Analysis testthat has been done by using statistical method of Multiple Linear Regression Test,Correlation Coefficient Test, Determination Coefficient Test, F Test and T Test resulted in 7Days Rate Ratio and exchange rate significantly affect Stock Price Index in property sectorwhile Inflation and GDP did not influence Stock Price Index of property sector, butsimultaneously produce variable 7 Day Rate Repo, Inflation, exchange rate and GDP effecton Stock Price Index in property sector.
HOW LEADERSHIP AND INTEGRITY AFFECT EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL COMMITMENT Sabil, Sabil; Hakim, Lukman; Martias, Andi; Kamal, Fahmi; Oktiani, Nurvi; Sudarmono Hadi, Seno; Masahere, Usran; Wiyanti, Rahma
Journal of Industrial Engineering & Management Research Vol. 2 No. 5 (2021): October 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.792 KB) | DOI: 10.7777/jiemar.v2i5.208

Abstract

The company's growth is expected to be faster in order to survive in the competition, in the current digital era the number of competitors cannot be known for sure because many are moving digitally. so that in this study the researchers saw the importance of organizational commitment and the role of employees in advancing the company in the current digital era, therefore this study aims to determine the factors that influence this and how much influence leadership and integrity have on it. This study uses the analytical method used is descriptive analysis, and the test instrument using SEM PLS with the number of samples used as many as 140 permanent employees in one of the company's departments. The results of the study indicate that leadership and integrity partially and significantly affect organizational commitment and employee performance. While simultaneously leadership and integrity have a significant effect on employee performance by mediating Organizational Commitment.
The Independent Board of Commissioners and Institutional Ownership Structure on Earnings Management Purbayasa, Sandi; Wiyanti, Rahma
EAJ (Economic and Accounting Journal) Vol. 7 No. 1 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i1.y2024.p1-11

Abstract

Financial reports are a source of information for internal and external parties regarding the condition and performance of a company. This information regarding the company's financial position, performance, and changes in the financial position of the company is beneficial for the company in making decisions. Profit is one of the essential elements in financial reports used to measure management performance. In this case, the profit and loss statement is the basis for assessing company performance, but high profits do not necessarily reflect ample cash; in this case, cash flow has more value in guaranteeing the company's performance in the future. In preparing financial reports, many frauds are committed by certain parties who only prioritize certain interests and are detrimental to stakeholders. Several studies show the possibility of intervention between management in carrying out the financial reporting process through decisions regarding company operations and estimates and accounting methods that will be used. Preparing financial reports involves management, the board of commissioners, and shareholders. Financial reports misused by management will affect the amount of profit shown. It is known as earnings management. The population in this research is all banking sector companies listed on the Indonesia Stock Exchange in 2017-2021, totaling 47 companies. Samples taken from the population must be truly representative. The sampling method used in this research used purposive sampling and descriptive statistical tests, and the research uses panel data regression analysis techniques. The results of the hypothesis research show that simultaneously, the independent board of commissioners and institutional ownership structure affect earnings management, while partially, the independent board of commissioners and institutional ownership structure hurt management in banking companies listed on the Indonesia Stock Exchange for the 2017 - 2021 period.
Pengaruh Pertumbuhan Perusahaan dan Jaminan terhadap Peringkat Obligasi Fikriyah, Siti Hailatul; Wiyanti, Rahma
EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i2.y2024.p134-145

Abstract

Bond rating is a prerequisite that must be taken before investors conduct bond investigations. This is because bond ratings provide informative statements about the probability of a company's debt default. In the bond rating process, rating agencies evaluate companies on many aspects, including financial and non-financial factors. The international rating agencies that provide bond ratings are S&P (Standard & Poor's) Corporation and Moody’s Investors. Meanwhile, the bond rating agency in Indonesia is PT Pefindo, and PT KASNIC or now better known as Moody’s Indonesia. Researchers rely more on the ratings issued by PT Pefindo because many companies listed on the Indonesia Stock Exchange (IDX) use Pefindo's services. Good bond ratings are reflected in a company's financial reports, where if the company's performance improves, its rating will rise, attracting investors to invest their capital. The purpose of this research is to determine the influence of company growth and collateral on bond ratings in construction sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling method is done using purposive sampling. The data analysis technique in this study uses panel data regression analysis. The obtained sample consists of 48 data samples, resulting in the finding that both sales growth and collateral affect bond ratings. Keywords: Bond Rating, Company Growth, Collateral
Co-Authors Andi Martias Fahmi Kamal, Fahmi Fikriyah, Siti Hailatul Lukman Hakim Nurvi Oktiani Purbayasa, Sandi sabil sabil, sabil seno sudarmono Hadi Usran Masahere