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Pengaruh Kesulitan Keuangan terhadap Likuiditas Bank yang Dimoderasi oleh Sentimen Investor Sanditya, Norma; Marietza, Fenny
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5695

Abstract

This research aims to determine how investor sentiment factors influence the relationship between financial distress and bank liquidity. This research was conducted as a form of empirical gap in previous research, so this research was conducted to re-examine the effect of financial distress on bank liquidity by adding the investor sentiment factor as a moderating variable. The novelty in this research is the addition of the investor sentiment factor as a moderating variable which will strengthen the influence of financial distress on bank liquidity. The population in this study were banks listed on the Indonesia Stock Exchange (BEI) in 2019-2022 and the sample used was 37 banks with 148 observations. The data analysis method was carried out using multiple linear regression analysis with Moderation variables (MRA), with the help of Eviews software. The results of this study state that financial distress have no effect on bank liquidity and investor sentiment cannot strengthen or weaken the effect of financial distress on bank liquidity.
DO FIRM VALUE AND INSTITUTIONAL INVESTORS AFFECT ON HERDING BEHAVIOR? Marietza, Fenny; Ayuningsih, Salsabila Tifani
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.20037

Abstract

This research aims to determine the effect of firm value and institutional investors on herding behavior. The newnes of this research to add an indicator that have never been used for herding measurement to firm value. The existence of previous research result on herding that have not been conclusive raise empirical gaps and population gaps that are worthy of re-study. The measurement of firm value is carried out using the Book to Market Ratio and Firm Size. The size of institutional investors uses the company’s institutional ownership, and the measurement of herding behavior uses the Cross-Sectional Absolute Deviation (CSAD) method. The sample in this study are LQ45. The data analysis method used in this study was carried out with multiple regression analysis. The study results show that there is indication of the occurrence of Herding Behavior in LQ45 companies in sample. Firm Value and institutional investors do not influence Herding Behavior.
ACCOUNTING’S STUDENTS SOFT SKILLS DEVELOPMENT IN INDUSTRIAL REVOLUTION 4.0 (CASE STUDY AT UNIVERSITIES IN BENGKULU) Marietza, Fenny; Oswandi, Joshuwah
Research In Management and Accounting (RIMA) Vol. 6 No. 2 (2023): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i2.4689

Abstract

Job competition in the era of the industrial revolution 4.0 requires accountants to have more skills in addition to the knowledge gained in college; these skills are called soft skills. However, the reality is that many accountants still lack master soft skills. This problem cannot be separated from the role of universities as providers of accounting graduates. This study aims to describe the role of universities, especially accounting study programs, in developing the soft skills of accounting students in the era of the industrial revolution 4.0. This research is qualitative research with a case study approach. The informants in this study were four managers of accounting departments, four managers of accounting student organizations, and one manager of MBKM centers working in 4 universities in Bengkulu City. The data used in this study was obtained through direct interviews with data analysis techniques in data collection, data reduction, data presentation, and conclusions. The results of this study show that Bengkulu City College has developed the soft skills of accounting students through soft skills courses, integrating soft skills development into learning, encouraging accounting students to participate in MBKM programs, organizational activities, seminars, FMD, training, and soft skills competency tests. This research helps the manager of the Bengkulu City accounting study program understand and re-evaluate the current state of soft skills development of accounting students so that it can be better in the future.