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Analisis Pengaruh Karakteristik Dewan Dan Struktur Kepemilikan Terhadap Pengungkapan Sukarela Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Serly, Serly
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.415 KB)

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris pengaruh karakteristik dewan dan struktur kepemilikan terhadap pengungkapan sukarela yang disajikan pada laporan tahunan. Populasi yang digunakan adalah laporan lahunan perusahaan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan tahun 2010 hingga tahun 2014 dengan metode purposive sampling. Terdapat 35 item dalam mendeteksi tingkat pengungkapan sukarela. Hasil penelitian ini menjelaskan bahwa independen variabel yang berpengaruh signifikan pada tingkat pengungkapan sukarela antara lain kepemilikan pemerintah dan kepemilikan manajerial. Variabel jumlah pemegang saham, ukuran dewan direksi, jumlah komisaris independen, kepemilikan asing, kepemilikan institusi, dan jumlah pemegang saham tidak memiliki pengaruh yang signifikan terhadap pengungkapan sukarela.

Analisis Pengaruh Karakteristik Bank terhadap Profitabilitas Bank pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Serly, Serly; Tiffany, Tiffany
Global Financial Accounting Journal Vol 3 No 2 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.81 KB)

This research has a purpose to analyze the effect of bank characteristics on bank profitability in company listed on Indonesia Stock Exchange. Return on assets, return on equity, and net interest margin as the proxy of profitability as the dependent variable. The independent variables are non-performing loans, loan loss provision, inflation rate, deposits, interest margin, bank size, capital ratio, and loans. The sample processed in this research are bank company listed in Indonesia Stock Exchange within 2013-2017. The data is processed by a statistic software with panel regression method to be analyzed. The result shows that non-performing loans, loan loss provision, inflation rate, deposits, bank size, and loans had no significant effect on return on assets. In contrast, interest margin had a significant negative effect on return on assets. Non-performing loans, capital ratio, and loans had significant positive effect on return on equity, whereas loan loss provision and deposits had significant positive effect on return on equity. But inflation rate, interest margin, and bank size had no significant effect on return on equity. Non-performing loans, capital ratio, and loans had significant positive effect on net interest margin, whereas loan loss provision and deposits had significant positive effect on net interest margin. But inflation rate, interest margin, and bank size had no significant effect on net interest margin.

Pengaruh Perlambatan Ekonomi Global dan Kinerja Keuangan Bank terhadap Pengembalian Saham Bank-Bank Komersial di Bursa Efek Indonesia Agfiyani, Acik; Serly, Serly
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

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This study aims to determine the effect of global economic slowdown and bank financial performance on the return of shares of commercial banks on the IDX. The independent variables used are NIM, NPL, CAR, LDR, Indonesian GDP, Chinese GDP, and American GDP.             This study uses a sample of 31 commercial banks listed on the IDX in the period 2013-2017. The results of the study state that China's GDP and NPL have a positive effect on stock returns. The independent variable of American GDP has a negative effect on stock returns. Whereas NIM, CAR, LDR, and Indonesian GDP are declared not to affect stock returns.

Analisis Pengaruh Karakteristik Perusahaan terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Serly, Serly; Liyanti, Fanny Desmita
Global Financial Accounting Journal Vol. 5 No. 1 (2021)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4702

Dividend payout ratio is an important thing in the company. Investors can use the dividend payout ratio as a basis for making investment decisions. The purpose of this study is to examine whether the impact of firm size, leverage, profitability, firm age, growth, cash holding, and cash flow volatility on dividend payout ratio on the firms listed in Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample of this study consist of 460 firms from 688 firms listed in IDX from 2015 to 2019. The sampling method in this study was purposive sampling. The total sample is 2,300 observational data and 151 outlier data, after reducing the outlier data, the observational data becomes 2,149 data. The results of this study show that company age has a significant positive impact on the dividend payout ratio, while company size, leverage, profitability, growth, cash holdings and cash flow fluctuations have no effect on the dividend payout ratio. The results of the regression model test show that the ability of all independent variables can explain 62.318% of the dividend policy, while 37,682% is explained by other variables not included in the research model.

Analisis Pengaruh Tata Kelola Perusahaan, Environmental Sensitivity, Financial Distress, dan Manajemen Laba terhadap Pengungkapan Sukarela Perusahaan Keluarga yang Terdaftar di Bursa Efek Indonesia Serly, Serly
Global Financial Accounting Journal Vol. 5 No. 2 (2021)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6084

The purpose of this research is to analyze the effect of good corporate governance, environmental sensitivity, financial distress, and earnings management on voluntary disclosure in family firms listed on the Indonesian Stock Exchange. Voluntary disclosure is measured by good corporate governance (board activity, board size, non-executive directors, foreign ownership, government ownership, institutional ownership, mangerial ownership, and number of shareholders), environmental sensitivity, financial distress, and earnings management as independent variable. Industry type and firm size as control variable. The data used in this study are the annual reports of non-financial companies listed on the Indonesian Stock Exchange. The target population consists of 139 firms or 695 firm-year observations of companies listed on the Indonesia Stock Exchange for the period 2011-2015. The data obtained were tested with panel regression. The results show that board size, number of shareholders, environmental sensitivity, and firm size have positive significant impact on voluntary disclosure. Institutional ownership and financial distress have negative significant impact on voluntary disclosure. In contrast, this research found that board activity, non-executive directors, foreign ownership, government ownership, managerial ownership, earnings management, and leverage have no significant effect on voluntary disclosure.

The The Effects of Tax Avoidance on Firm Value Serly, Serly; Yuliani, Nova
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9846

Purpose - The main objective of this study is to determine the effect of tax avoidance on firm value. Company size, leverage, ROA, ROE and Sales Growth are control variables. A quantitative approach method is used for this research, where the results of the research were statistically processed based on data originating from the input process, collection process and analysis process. Research Method - A purposive sampling was taken for data collection stage, which samples of this study namely company listed on the Indonesia Stock Exchange for the period of 2016 to 2020. The collected samples are then processed to find out whether there is a connection between one and another. There are 220 companies that fulfill the sample criteria in this research. Findings - The outcome of this study explain that firm value is not affected by tax avoidance, firm size has a significant negative effect on firm value, while ROA and leverage have significant positif effect on firm value, meanwhile ROE has no significant effect on firm value, leverage has a significant positive effect on firm value, as well sales growth. Implication - Research on the effect of tax avoidance on firm value generally shows that tax avoidance can increase firm value in the short term through tax cost savings. However, the research results found that there was no influence between tax avoidance and firm value. The implication is that tax avoidance practices are not considered significant by investors in assessing firm value. This suggests that other factors, such as operational performance or market conditions, may play a greater role in determining firm value, and tax avoidance does not always provide significant benefits or losses.

Analisis Pengaruh Karakteristik Perusahaan terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Serly, Serly; Liyanti, Fanny Desmita
Global Financial Accounting Journal Vol. 5 No. 1 (2021)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4702

Dividend payout ratio is an important thing in the company. Investors can use the dividend payout ratio as a basis for making investment decisions. The purpose of this study is to examine whether the impact of firm size, leverage, profitability, firm age, growth, cash holding, and cash flow volatility on dividend payout ratio on the firms listed in Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample of this study consist of 460 firms from 688 firms listed in IDX from 2015 to 2019. The sampling method in this study was purposive sampling. The total sample is 2,300 observational data and 151 outlier data, after reducing the outlier data, the observational data becomes 2,149 data. The results of this study show that company age has a significant positive impact on the dividend payout ratio, while company size, leverage, profitability, growth, cash holdings and cash flow fluctuations have no effect on the dividend payout ratio. The results of the regression model test show that the ability of all independent variables can explain 62.318% of the dividend policy, while 37,682% is explained by other variables not included in the research model.

Analisis Pengaruh Tata Kelola Perusahaan, Environmental Sensitivity, Financial Distress, dan Manajemen Laba terhadap Pengungkapan Sukarela Perusahaan Keluarga yang Terdaftar di Bursa Efek Indonesia Serly, Serly
Global Financial Accounting Journal Vol. 5 No. 2 (2021)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6084

The purpose of this research is to analyze the effect of good corporate governance, environmental sensitivity, financial distress, and earnings management on voluntary disclosure in family firms listed on the Indonesian Stock Exchange. Voluntary disclosure is measured by good corporate governance (board activity, board size, non-executive directors, foreign ownership, government ownership, institutional ownership, mangerial ownership, and number of shareholders), environmental sensitivity, financial distress, and earnings management as independent variable. Industry type and firm size as control variable. The data used in this study are the annual reports of non-financial companies listed on the Indonesian Stock Exchange. The target population consists of 139 firms or 695 firm-year observations of companies listed on the Indonesia Stock Exchange for the period 2011-2015. The data obtained were tested with panel regression. The results show that board size, number of shareholders, environmental sensitivity, and firm size have positive significant impact on voluntary disclosure. Institutional ownership and financial distress have negative significant impact on voluntary disclosure. In contrast, this research found that board activity, non-executive directors, foreign ownership, government ownership, managerial ownership, earnings management, and leverage have no significant effect on voluntary disclosure.

The The Effects of Tax Avoidance on Firm Value Serly, Serly; Yuliani, Nova
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9846

Purpose - The main objective of this study is to determine the effect of tax avoidance on firm value. Company size, leverage, ROA, ROE and Sales Growth are control variables. A quantitative approach method is used for this research, where the results of the research were statistically processed based on data originating from the input process, collection process and analysis process. Research Method - A purposive sampling was taken for data collection stage, which samples of this study namely company listed on the Indonesia Stock Exchange for the period of 2016 to 2020. The collected samples are then processed to find out whether there is a connection between one and another. There are 220 companies that fulfill the sample criteria in this research. Findings - The outcome of this study explain that firm value is not affected by tax avoidance, firm size has a significant negative effect on firm value, while ROA and leverage have significant positif effect on firm value, meanwhile ROE has no significant effect on firm value, leverage has a significant positive effect on firm value, as well sales growth. Implication - Research on the effect of tax avoidance on firm value generally shows that tax avoidance can increase firm value in the short term through tax cost savings. However, the research results found that there was no influence between tax avoidance and firm value. The implication is that tax avoidance practices are not considered significant by investors in assessing firm value. This suggests that other factors, such as operational performance or market conditions, may play a greater role in determining firm value, and tax avoidance does not always provide significant benefits or losses.

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