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<![CDATA[PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Rivandi, Muhammad]]>
<![CDATA[ Jurnal Benefita Vol 3, No 2 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v3i2.3113
<![CDATA[This study aims to examine the effect of enterprise risk management disclosure, board commissaries independent, and committed audit on firm value. The samples of this study are thirty companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. The method of data analysis used in this study is panel regression models . Based on the hypotheses testing result, that the enterprise risk management disclosure significantly no effect on firm value, meanwhile board commissaries independent, and community audit have positive significant effect on firm valuePenelitian ini bertujuan untuk menguji pengaruh Enterprise Risk Management Disclosure, Dewan Komisaris Independen dan Komite Audit terhadap Nilai Perusahaan. Sampel dalam penelitian ini adalah tiga puluh perusahaan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan purposive sampling, Metode analisis yang digunakan adalah model regresi panel. Berdasarkan hipotesis hasil pengujian bahwa Enterprise risk management disclosure tidak berpengaruh terhadap nilai perusahaan, sedangkan Dewan komisaris independen dan komite audit berpengaruh positif dan signifikan terhadap nilai perusahaan]]>
<![CDATA[FAKTOR FUNDAMENTAL SEBAGAI PENENTU INITIAL RETURN ]]>
<![CDATA[Rivandi, Muhammad]]>
<![CDATA[ Jurnal Benefita Vol 2, No 3 (2017): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v2i3.2346
<![CDATA[Initial public offerings (IPO) are a strategy that can be implemented in meeting the needs of corporate fund. This study aims to examine the effect of Current Ratio, Debt Equity Ratio and Return On Equity on the initial Return. The samples of this study are thirty-three companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. Data analysis method used is multiple linear regression model. Based on the hypothesis tested proves that the Current Ratio, and Debt Equity Ratio significantly no effect on Initial Return, meanwhile Return On Equity have had The positive significant effect on Initial ReturnInitial public offerings (IPO) merupakan strategi yang dapat diimplementasikan dalam memenuhi kebutuhan dana. Penelitian ini bertujuan untuk menguji pengaruh Current Ratio, Debt Equity Ratio dan Return On Equity terhadap Initial Return. Sampel dalam penelitian ini adalah 33 perusahaan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan metode regresi linear Berganda. Berdasarkan hipotesis yang telah diuji bahwa Current Ratio, dan Debt Equity Ratio tidak berpengaruh terhadap Initial Return, sedangkan Return On Equity berpengaruh positif signifikan terhadap Initial Return]]>
<![CDATA[PENGARUH INTENSITAS MODAL, DIVIDEND PAYOUT RATIO DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI ]]>
<![CDATA[Rivandi, Muhammad]]>;
<![CDATA[Ariska, Sherly]]>
<![CDATA[ Jurnal Benefita Vol 4, No 1 (2019): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v1i1.3850
<![CDATA[This research examines in the impact of capital intensity, dividend payout ratio and financial distress on accounting conservatism. The population in this research are all that companies listed in Indonesia Stock Exchange (IDX) in 2013 to 2017. The samples are selected using purposive sampling method, the number of sample are 86 companies. Data analysis method used is panel regression method. The result of the research show that (1) capital intensity has signifcant positive effect on the accounting consrvatism, (2) dividend payout ratio has no significant effect on the accounting conservatism, (3) financial distress has significant negative effect on the accounting conservatism.Penelitian ini meneliti tentang pengaruh intensitas modal, dividend payout ratio dan financial distress terhadap konservatisme akuntansi. Populasi dari penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013 sampai tahun 2017. Sampel dipilih berdasarkan metode purposive sampling, sehingga perusahaan yang dijadikan sampel sebanyak 86 perusahaan. Analisis data menggunbakan model regresi panel. Hasil membuktikan bahwa (1) intensitas modal berpengaruh positif signifikan terhadap konservatisme akuntansi, (2) dividend payout ratio tidak berpengaruh signifikan terhadap konservatisme akuntansi, (3) financial distress berpengaruh negatif signifikan terhadap konservatisme akuntansi.]]>
<![CDATA[PENGARUH DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PERUSAHAAN HIGH PROFILE DI BURSA EFEK INDONESIA) ]]>
<![CDATA[Rivandi, Muhammad]]>;
<![CDATA[Putra, Andi Harita]]>
<![CDATA[ JURNAL MANAJEMEN DAN BISNIS Vol 8 No 1 (2019): Jurnal Manajemen dan Bisnis (Terbit Juni 2019) ]]>
Publisher : <![CDATA[LPPM Press STIE Indragiri Rengat ]]>
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DOI: 10.34006/jmbi.v8i1.77
<![CDATA[ABSTRACT This study aims to examine the effect of the Board of Commissioners and the Audit Committee on the Disclosure of Corporate Social Responsibility (Empirical Study on High Profile Companies on the Indonesia Stock Exchange 2013-2017). The method of data collection is done by documentation of data sourced from annual reports published through the Indonesia Stock Exchange. The sample in this study were 42 companies listed on the Indonesia Stock Exchange which were selected using purposive sampling. The analytical method used was a panel regression model. Data is tested using Eviews software version 8.0. Based on the hypothesis the test results show that the board of commissioners has no effect on disclosure of corporate social responsibility while the audit committee has a positive and significant effect on corporate social responsibility. Keywords: Board of Commissioners, Audit Committee, Corporate Social Responsibility of dicclosure]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE DALAM MEMPREDIKSI BIAYA EKUITAS DENGAN PENDEKATAN MODEL OHLSON ]]>
<![CDATA[Rivandi, Muhammad]]>;
<![CDATA[Marlina, Marlina]]>
<![CDATA[ El-Barka: Journal of Islamic Economics and Business Vol 2, No 2 (2019) ]]>
Publisher : <![CDATA[IAIN Ponorogo ]]>
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DOI: 10.21154/elbarka.v2i2.1751
<![CDATA[Abstract: Cost of equity a concept of cost in determining the real cost that must be borne by the company to obtain funds from a source or use of capital from each source of funds, then determine the average cost of capital of all funds used by the company. The method used in the measurement of equity costs is the Ohlson model. Research objectives to prove empirically the Effect of Corporate Governance in Predicting Equity Costs with the Ohlson Model Approach. Research population of manufacturing companies on the Indonesia Stock Exchange. The sample used using porposive sampling techniques amounted to 30 companies. The analysis method used uses a panel regression model. Based on the test results, it is empirically proven that (1) Family Ownership does not affect the cost of Equity, (2) Institutional Ownership negatively affects the cost of equity, (3) The Independent Board of Commissioners does not affect the cost of equity. ??????: ????? ?????? ?? ????? ??????? ?? ????? ????? ???????? ???????? ???? ??? ?? ??????? ?????? ?????? ??? ????? ?? ???? ?? ??????? ??? ????? ?? ?? ???? ???????? ?? ????? ????? ????? ??? ????? (????? ????? ??? ?????) ????? ???????? ????????? ?? ??? ??????. ??????? ????????? ?? ???? ?????? ?????? ?? ????? ??????. ????? ?? ??? ??????? ?? ????? ????? ?????? ???? ??????? ???????? ????????? ????? ?????? ??????? ??? ????? ??????. ?????? ???????? ???? ????? ????? ?? ????? ?????????. ???? ?????? ????????? ????? ??? ????? ????? ??? ??????? 30 ????. ??????? ????????? ????????? ?? ????? ?????? ??????. ????? ??? ????? ????????? ???? ???? ?????? ?? (1) ????? ?????? ??? ??? ?? ????? ??? ????? ??????? (2) ??????? ???????? ??? ????? ???? ??? ????? ??????? (3) ???? ???????? ????????? ??? ?? ?? ????? ??? ????? ???? ???????. Abstrak: Biaya ekuitas sebuah Konsep biaya dalam menentukan besarnya biaya secara riil yang harus ditanggung oleh perusahaan untuk memperoleh dana dari suatu sumber atau penggunaan modal dari masing-masing sumber dana, untuk kemudian menentukan biaya modal rata-rata (average cost of capital) dari keseluruhan dana yang dipergunakan perusahaan. Metode yang digunakan didalam pengukuran biaya ekuitas adalah model Ohlson. Tujuan penelitian untuk membuktikan secara empiris Kepemilikan Keluarga, Kepemiikan Institusional, dan Dewan Komisaris Independen Terhadap Biaya Ekuitas. Populasi penelitian perusahaan manufaktur di Bursa Efek Indonesia. Sampel yang digunakan mengunakan teknik porposive sampling berjumlah 30 perusahaan. Metode Analisis yang digunakan menggunakan model regresi panel. Berdasrkan hasil pengujian membuktikan secara empiris bahwa (1) Kepemilikan Keluarga tidak berpengaruh terhadap biaya Ekuitas, (2) Kepemilikan Institusional berpengaruh negatif terhadap biaya ekuitas, (3) Dewan Komisaris Independen tidak berpengaruh terhadap biaya ekuitas.]]>
<![CDATA[Pengaruh Leverage dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility ]]>
<![CDATA[Rivandi, Muhammad]]>;
<![CDATA[Dewi, Mike Kusuma]]>;
<![CDATA[Meirina, Elsa]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 1 (2021) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v11i1.14249
<![CDATA[Management of natural resources and environment who is not responsible the main issues disclosure of corporate social responsibility . This study aims to determine the influence of leverage and profitability on the disclosure of corporate social responsibility. The company sampled 42 high profile companies selected using purposive sampling techniques. The hypothesis testing process is done using panel regression. Based on the test results found that leverage is insignificant to CSR disclosure, while profitability has a significant positive influence on CSR disclosure. High profile Company is a company that has a high level of sensitivity to the environment. The company's operational activities are high profile potential and directly related to the environment. It is expected that for High Profile Company management in order to maintain and improve the company's performance, the greater the financial performance will increase CSR disclosure.Cara Mengutip:Rivandi, M., Dewi, M. K., & Meirina, E. (2021). Pengaruh Leverage dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.14249.]]>
<![CDATA[Pengaruh Mekanisme Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan Milik Pemerintah Pusat) ]]>
<![CDATA[Muhammad Rivandi]]>;
<![CDATA[Maria Magdalena Gea]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 19, No 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v19i1.167
<![CDATA[This study aims to examine the effect of corporate governance mechanism on the timeliness of financial reporting. The sample of this study are four central banking companies listed in Indonesia Stock Exchange (IDX) selected based on purposive sampling method. The method of data analysis used in this study is multiple regression models. Based on the hypotheses testing result, that the managerial ownership and audit committee have a positive and significant effect on the timeliness of financial reporting, while independent commissioner has no effect on the timeliness of financial reporting]]>
<![CDATA[Pengaruh Struktur Kepemilikan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan High Profile di BEI ]]>
<![CDATA[Muhammad Rivandi]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v13i2.17336
<![CDATA[Corporate Social Responsibility (CSR) is an important element for the company's success and can provide benefits to the company. The purpose of this study obtained empirical evidence regarding the effect of ownership structure on CSR disclosure. The research population are all high profile companies listed on the IDX. The sample in this study were 42 companies selected by the purposive sampling method. The analysis method used the panel regression method. Based on the hypothesis the results of the study shown that managerial ownership has a negative effect on CSR disclosure, and institutional ownership has a positive effect on CSR disclosure, while public ownership does not effectonCSR disclosure]]>
<![CDATA[Pengaruh Motivasi, Biaya Pendidikan dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Akuntansi (PPAk) di Universitas Dharma Andalas ]]>
<![CDATA[Muhammad Rivandi]]>;
<![CDATA[Elvonika Retno Kemala]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 23 No 1 (2021): Jurnal Ekonomi dan Bisnis Dharma Andalas ]]>
Publisher : <![CDATA[Universitas Dharma Andalas ]]>
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DOI: 10.47233/jebd.v23i1.177
<![CDATA[The purpose of this study is to provide empirical evidence regarding the influence of motivation, cost of education and length of education on student interest in taking accounting profession education (PPAk) at Dharma Andalas University, Padang. The population in this study were 152 students of the Department of Accounting 2015-2017 at Dharma Andalas University. Purposive sampling technique is a sampling technique used in this study. The sample in this study were 117 students of accounting class 2015-2017 at Dharma Andalas University. This type of research is quantitative research. Multiple linear regression analysis was used in this study. The results showed that motivation had no significant effect on student interest in attending PPAk which was indicated by a significant value of 0.131, while the cost of education and length of education had a positive and significant effect on student interest in attending PPAk levels which was indicated by a significant value. 0.004 and 0.021 ABSTRAK Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh motivasi, biaya pendidikan dan lama pendidikan terhadap minat mahasiswa menempuh pendidikan profesi akuntansi (PPAk) di Universitas Dharma Andalas Padang. Populasi dalam penelitian ini adalah 152 mahasiswa Jurusan Akuntansi 2015-2017 Universitas Dharma Andalas. Teknik purposive sampling merupakan teknik pengambilan sampel yang digunakan dalam penelitian ini. Sampel dalam penelitian ini adalah 117 mahasiswa akuntansi angkatan 2015-2017 Universitas Dharma Andalas. Jenis penelitian ini adalah penelitian kuantitatif. Analisis regresi linier berganda digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa motivasi tidak berpengaruh signifikan terhadap minat siswa mengikuti PPAk yang ditunjukkan dengan nilai signifikan sebesar 0,131, sedangkan biaya pendidikan dan lama pendidikan berpengaruh positif dan signifikan terhadap minat siswa mengikuti PPAk yang diindikasikan dengan nilai yang signifikan. 0,004 dan 0,021]]>
<![CDATA[Pengaruh Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Pada Perusahaan Property Dan Real Estate ]]>
<![CDATA[Muhammad Rivandi]]>;
<![CDATA[Muhammad Hanif Pramudia]]>
<![CDATA[ INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 5 No. 2 (2022): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia - Edisi Maret 2022 ]]>
Publisher : <![CDATA[Forum Inovasi Bisnis dan Manajemen ]]>
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DOI: 10.31842/jurnalinobis.v5i2.228
<![CDATA[Integrity of financial statements is the presentation of financial statements correctly and honestly without anything being hidden. In order for information to be useful, financial statements must also be reliable, information is said to be reliable if the information is not misleading, so that users of financial statements are not wrong in making decisions.The purpose of this study was to determine the effect of institutional ownership and company size on the integrity of financial statements in property and real estate companies listed on the Indonesian stock exchange in 2018-2020.The method used in this research is quantitative. Sampling in this study using purposive sampling and obtained 55 companies. The analysis technique in this research is panel data regression.Based on the results of the study, all independent variables have a simultaneous effect on the integrity of financial statements. Partially, institutional ownership has no effect on the integrity of financial statements. While the size of the company has a positive effect on the integrity of financial statements.]]>
