Garuda - Garba Rujukan Digital

PENGARUH KUALITAS LAPORAN KEUANGAN DAN DEBT MATURITY TERHADAP EFISIENSI INVESTASI PERUSAHAAN MANUFAKTUR SEKTOR KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Septiana, Gina; Ikhsan, Luci Yanul
JURNAL MANAJEMEN DAN BISNIS Vol 8 No 2 (2019): Jurnal Manajemen dan Bisnis (Terbit Desember 2019)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v8i2.121

Penelitian ini bertujuan untuk menguji pengaruh kualitas laporan keuangan dan debt maturity terhadap efisiensi investasi. Perusahaan Manufaktur Sektor Konsumsi di Bursa Efek Indonesia 2015-2017. Metode pengumpulan data dilakukan dengan dokumentasi data yang bersumber dari laporan tahunan yang dipublikasikan melalui Bursa Efek Indonesia. Sampel dalam penelitian ini adalah 21 perusahaan yang terdaftar di bursa efek indonesia yang dipilih menggunakan purposive sampling. Metode analisis yang digunakan adalah model regresi panel. Data diuji menggunakan perangkat lunak Eviews versi 8.0. berdasarkan hipotesis hasil pengujian menunjukan bahwa kualitas laporan keuangan berpengaruh positif dan signifikan terhadap efisiensi investasi sedangkan debt maturity tidak berpengaruh sigifikan terhadap efisiensi investasi.

Pengaruh Likuiditas, Ukuran Perusahaan dan Volatilitas Laba Terhadap Leverage Pada Perusahaan Terdaftar di Bursa Efek Indonesia Habibatul Hidayati; Gina Septiana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1081

In the business world when Covid 19 hit, the competitive competition between companies weakened. If you want to continue to have an advantage in competitiveness, companies are always required to be able to run company operations efficiently. The company uses retained earnings as a reserve if the company suffers a loss in the future, pays off company debt, increases working capital, and as funds for the company's future expansion. Additional owner's equity participation, along with issuing new shares or selling bonds or bank loans are sources of external funds or funds originating from outside the company itself (Cahyani, 2017). The purpose of this study was to determine the effect of liquidity, company size and earnings volatility on leverage. The sample used is all companies listed on the Indonesia Stock Exchange in 2015-2019 totaling 604 samples. The type of data used is secondary data. The hypotheses in the study were tested using panel data regression. The results showed that liquidity had a negative effect on leverage, while firm size had a positive effect on leverage. On the other hand, earnings volatility has no effect on debt or company leverage.

PENGARUH KUALITAS LAPORAN KEUANGAN DAN DEBT MATURITY TERHADAP EFISIENSI INVESTASI PERUSAHAAN MANUFAKTUR SEKTOR KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Gina Septiana; Luci Yanul Ikhsan
JURNAL MANAJEMEN DAN BISNIS Vol 8 No 2 (2019): Jurnal Manajemen dan Bisnis (Terbit Desember 2019)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v8i2.121

Penelitian ini bertujuan untuk menguji pengaruh kualitas laporan keuangan dan debt maturity terhadap efisiensi investasi. Perusahaan Manufaktur Sektor Konsumsi di Bursa Efek Indonesia 2015-2017. Metode pengumpulan data dilakukan dengan dokumentasi data yang bersumber dari laporan tahunan yang dipublikasikan melalui Bursa Efek Indonesia. Sampel dalam penelitian ini adalah 21 perusahaan yang terdaftar di bursa efek indonesia yang dipilih menggunakan purposive sampling. Metode analisis yang digunakan adalah model regresi panel. Data diuji menggunakan perangkat lunak Eviews versi 8.0. berdasarkan hipotesis hasil pengujian menunjukan bahwa kualitas laporan keuangan berpengaruh positif dan signifikan terhadap efisiensi investasi sedangkan debt maturity tidak berpengaruh sigifikan terhadap efisiensi investasi.

Analysis of Good Corporate Governance, Free Cash Flow, Leverage towards Earning Management, and Shareholder Wealth in Service Sector Companies Listed on the Indonesia Stock Exchange Yannizar Yannizar; Wazirman Wazirman; Gina Septiana
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.2520

The phenomenon of the "megadolar" case that occurred in Enron Corporation and the profits stated over stated at PT. Kimia Farma caused by earnings management. Earning management results in reporting on financial statements asymmetry with the actual situation. This can bring huge losses to shareholders because financial statements are the main basis for shareholders in conducting business transactions. Utami (2005) in his research stated that Indonesia is the country with the most rice earning management. Thus, it is important for investors and shareholders in Indonesia to look at things that can trigger earnings management and what can prevent earnings management. In this study the researchers tested the effect of good corporate governance, free cash flow, and leverage on wealth earning management and shareholders. The researcher examines the effect of good corporate governance as a variable that can prevent earnings management and test free cash flow and leverage as triggers for earnings management. In this study using a sample of 178 service sector companies taken through the Yamane method with a sampling method namely purposive sampling in the 2016-2018 period. Data analysis and hypothesis testing in this study using the Partial Least Square Path Modeling (PLS-SEM) method. The results showed that good corporate governance proved to have a significant negative effect on earnings management while shareholders in wealth had a significant positive influence. Free cash flow proved to be insignificant to earning management while shareholder wealth had a significant positive effect. The leverage variable proved to have a significant negative relationship to earnings management as well as wealth shareholders.

Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan dan Leverage Terhadap Financial Distress Gina Septiana; Pipi Agus Puspa Sari
Jurnal Ilmiah Pendidikan Scholastic Vol 5 No 1 (2021): Jurnal Ilmiah Pendidikan Scholastic
Publisher : Fakultas Sastra Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36057/jips.v5i1.461

Financial distress is a condition in which a company is facing a period of financial difficulty and conditions that occur before the company actually goes bankrupt. This study aims to obtain empirical evidence whether there is an effect of managerial ownership, company size and leverage on financial distress in companies listed on the Indonesia Stock Exchange for the period 2015 - 2019. The sampling technique uses purposive sampling method and is based on criteria. samples obtained from 9 companies. Data from financial reports are obtained from the IDX official website. The analysis method used is panel data regression analysis with the help of the E-Views 8 application. After doing the chow-test, it was decided to choose the fixed effect method. Financial distress on publicly listed companies on the IDX during the study period was only positively and significantly influenced by managerial ownership, firm size had no significant effect and leverage has a negative and significant effect.

Pengaruh Pertumbuhan Perusahaan, Prediksi Kebangkrutan dan Opini Audit Going Concern Tahun Sebelumnya Terhadap Pemberian Opini Audit Going Concern Gina Septiana; Eka Khausnul Khatimah
Jurnal Ilmiah Pendidikan Scholastic Vol 5 No 1 (2021): Jurnal Ilmiah Pendidikan Scholastic
Publisher : Fakultas Sastra Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36057/jips.v5i1.463

Going concern audit opinion is an opinion issued by a company regarding the feasibility of its company's financial statements to see the future. This study aims to examine company growth, bankruptcy predictions and previous year's going concern audit opinion on the provision of Going Concern audit opinion on manufacturing companies listed on the IDX. This study uses a sample of manufacturing companies listed on the IDX in 2015-2019. Based on positive sampling, the number of manufacturing companies used in this study were 57 companies. Hypothesis testing uses logistic regression using the Spss 23 program. The results of this study indicate that company growthas going concern audit opinion, bankruptcy prdition has a significant negative effect going concern audit opinion and previous year”s going concern audit opinion has a significant positive effect on going concern audit opinion

MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA gina septiana; Aminar Sutra Dewi
JURNAL PUNDI Vol 4, No 3 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i3.303

The government estimates that the manufacturing industry sector which will slow down in 2017 will experience another depress in 2018, if the company's capability is low then the company's value will also be lowered. This study aims to analyze the influence of the independent board of commissioners, institutional ownership, managerial ownership, board of commissioners, leverage and audit committee on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The samples in this study were 8 companies and 40 observations. This research uses the company's annual financial statement data and summary reports from the Indonesia Stock Exchange website. The method of data analysis is panel data regression. The results showed that the independent board of commissioners, board of commissioners, leverage, audit committee had no significant effect on the value of the company (PBV). Institutional ownership and managerial ownership have a positive and significant effect on the value of the company.

Pengaruh Keefektifan Pengendalian Internal Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Perguruan Tinggi Negeri Di Kota Padang Gina Septiana; Aris Prasetiyo
JURNAL PUNDI Vol 5, No 1 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i1.314

The tendency of bookkeeping extortion (TAF) is characterized by activities and arrangements that deliberately hide the actuality or do not provide original data on the grounds of deceiving or controlling. Surprisingly, in some cases, TAF was deliberately chosen because it was considered beneficial for itself, but more parties agreed not to give TAF a chance.This study aimed to examine the effect of the internal control effectiveness and suitability of rewardon the trend of accounting fraud at State Universities in Padang. The sampling technique in this research used purposive sampling that the sample selection based on certain criteria corresponding author desired. The samples of this research are 90 employees accounting at each faculty in State Universities. Hypothesis testing results showthat the effectiveness of the internal control have negative effect on the tendency of accountingfraud and suitability of reward have negative effect towards the tendency of accounting fraud.

Analisis Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015 gina septiana
JURNAL PUNDI Vol 2, No 3 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The objective of this research is to determine the influence of intellectual capital to the firm value of the banks listed on BEI with financial performance as an intervening variable. The independent variable applied in this study was the intellectual capital which was measured by value added intellectual coefficient (VAIC). The dependent variable in this study was the firm value is measured by using price to book value (PBV), while financial performance as an intervening variable is measured by using return on asset (ROA). The sample used in this study are 11 banking companies listed by the Indonesia Stock Exchange (IDX) within the period of 2010-2015. This study used a quantitative approach to testing hypotheses used the technique of path analysis. To examine the effect of mediation used sobel test. The finding shows that (1) intellectual capital has significant effect to financial performance. (2) intellectual capital does not have significant effect to the level of firm value. (3) financial performance has significant effect to the level of firm value. (4) sobel test result showed that financial performance mediate intellectual capital to the firm value.

PENGARUH PENGELOLAAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA PT. SATRIA LESTARI MULTI Muhammad Rivandi; Gina Septiana
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 15 No 2 (2020): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v15i2.16896

The effectiveness of cash flow is effective cash management requiring a control to protect cash from losses due to theft or fraud. The purpose of the study was to determine the effect of debt management on the effectiveness of cash flows at PT. Satria lestari Multi. The object in this study is PT. Satria lestari Multi. The number of samples in this study were 48 samples starting from January 2016 to December 2019. The statistical test used was using a simple linear regression test. Based on the partial t test with a significance value of 0,000 <alpha 0.05 it can be concluded that debt management has a positive and significant effect on the effectiveness of cash flows.

Title

Found 21 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 21 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 21 Documents
Search