Article Per Year (5 Year)
p-Index From 2021 - 2026
4.735
P-Index
This Author published in this journals
All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Owner : Riset dan Jurnal Akuntansi Jurnal Prima Medika Sains Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah AKMENIKA Jurnal Paradigma Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Enrichment: Journal of Multidisciplinary Research and Development International Journal of Application on Economics and Business Jurnal Serina Abdimas
Salim, Susanto
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search

 1   2   3   4 
Faktor-Faktor Pengaruh Kebijakan Dividen pada BUMN Indonesia Prasetiya, Amelia Christy; Salim, Susanto
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.24389

Abstract

Tujuan penelitian ini yaitu mengetahui pengaruh Investment Opportunity Set terhadap Kebijakan Dividen, pengaruh Tata Kelola terhadap Kebijakan Dividen dan pengaruh Government Ownership terhadap Kebijakan Dividen. Laporan keuangan perusahaan merupakan sumber data sekunder penelitian ini. Pemilihan sampel dilakukan dengan purposive sampling, dimana diperoleh 76 sampel BUMN yang tercatat di BEI 2019 – 2023. Pada temuan penelitian, Investment Opportunity Set berpengaruh positif signifikan terhadap Kebijakan Dividen, Fleksibilitas pilihan peluang investasi perusahaan di masa mendatang bagi perusahaan ataupun pembiayaan di masa depan secara searah meningkatkan pertumbuhan ekuitas dan aset perusahaan. Tata Kelola tidak berpengaruh signifikan terhadap Kebijakan Dividen. Independensi komisaris sebagai salah satu prinsip tata kelola diharapkan dapat mewakili suara dari pihak-pihak tersebut namun faktor lain operasional dan ekspansi menjadi prioritas perusahaan. Government Ownership berpengaruh negatif signifikan terhadap Kebijakan Dividen. Kepentingan penerimaan negara mungkin tergeser oleh tanggung jawab Pemerintah dalam kemajuan kesejahteraan umum yang merupakan salah satu tujuan negara.
Pengaruh Pengungkapan Modal Intelektual, Asimetri Informasi, dan Profitabilitas Terhadap Manajemen Laba Riil Rantung, Diestri Margaret; Salim, Susanto
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2030

Abstract

The purpose of this study was to examine the effect of intellectual capital disclosure using Intellectus Model, information asymmetry, and profitability through the ratio of ROA (Return on Assets) on real earnings management in primary consumer goods companies that listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. This research is a quantitative study which using secondary data that were obtained from the official website of the Indonesia Stock Exchange (IDX) in the form of annual financial report. The sample selection used is purposive sampling method in order to obtain 25 companies. The criteria used in this study were as follows: sample selection criteria and for companies that have been registered since 2014, not classified as primary consumer goods or agricultural food product industry, and have complete financial report data from 2015-2019. The analysis technique used is Multiple Linear Regression (MLR) through the Statistical Package for the Science 25 (SPSS 25) program with data tabulated using Microsoft Excel. The results of this study indicate that: intellectual capital disclosure using Intellectus Model has no effect on real earnings management, information asymmetry has a positive effect on real earnings management, while profitability through the ratio of ROA have no effect on real earnings management.
FACTORS AFFECTING ACCOUNTING CONSERVATISM IN CONSUMER GOODS COMPANIES IN INDONESIA STOCK EXCHANGE Hadi, Arlia Natasya; Salim, Susanto
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1025-1037

Abstract

This study examines the relationship between accounting conservatism and leverage, capital intensity, profitability, dividend policy, and firm size in consumer goods non-cyclical companies listed on the Indonesia Stock Exchange between 2017 and 2019. In this research 87 observational data are used in which obtained from 29 consumer goods non-cyclical companies that have met established criteria, where the samples are selected using purposive sampling technique. Hypothesis testing in this study uses multiple regression analysis. The data were calculated and processed using Microsoft Excel 2013 dan EViews 12. This research tested the classical assumption before testing the hypothesis and used the multiple linear regression model method, which the suitable model for this research is Fixed Effect Model (FEM). The findings of this study show that accounting conservatism is significantly influenced by the variables of leverage and profitability, but not by the factors of capital intensity, dividend policy, or business size.
FACTORS INFLUENCING SUSTAINABILITY REPORT DISCLOSURE ON MINING COMPANIES LISTED IN IDX Karundeng, Mourend Gabriella; Salim, Susanto
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1038-1049

Abstract

The goal of this study is to examine how the composition of the board of commissioners, the percentage of independent commissioners, company size, leverage, and liquidity affect the publication of sustainability reports by mining companies that are listed on the Indonesia Stock Exchange between 2017 and 2020. Eight people were chosen as the sample for this study using the purposive sampling method. The EViews version 12 application is used to process the data in this study. The findings of this study suggest that corporate size and liquidity have a substantial impact on the disclosure of sustainability reports. Contrarily, the variables governing the board of commissioners, the percentage of independent commissioners, and leverage have no impact on the disclosure of sustainability.
FACTORS THAT AFFECT UNDERPRICING DURING THE INITIAL PUBLIC OFFERING ON IDX Nugraheni, Irma Christiawati; Salim, Susanto
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.1867-1877

Abstract

This study intends to examine the impact of ownership retention, company age, company size, and board commissioner independence on the degree of underpricing during an initial public offering (IPO) on the Indonesia Stock Exchange (IDX) in 2019–2021. Quantitative information from the company's financial records and the prospectus it published before an initial public offering (IPO) is used in this study. 143 businesses, chosen using the purposive selection method, made up the sample for this study. Application SPSS version 26 is used for the test. According to the study's findings, the ownership retention variable significantly and negatively affects IPO underpricing. On the other hand, IPO underpricing is positively and considerably impacted by firm size. On the other hand, IPO underpricing is positively and considerably impacted by firm size. A significant impact was not seen in this analysis for the factors board commissioner size, board independence, or company age.
THE EFFECT OF CORPORATE GOVERNANCE, DIVIDEND POLICY, CONSERVATISM, AND LIQUIDITY ON THE VALUE OF FAMILY MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE Wijaya, Henryanto; Cahyadi, Hadi; Salim, Susanto; Morgan, Christopher Elihu Billy
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2613-2625

Abstract

This study aims to determine whether corporate governance (which includes the board of commissioners and audit committee), dividend policy, conservatism, and liquidity affect firm value. This research will produce outputs in the form of scientific articles that are expected to be beneficial for parties who need them, such as helping internal companies to increase company value and helping investors to make decisions before investing, and being able to predict company value by looking at its financial statements, especially in related indicators. As well as useful as a reference for future researchers. Given the number and breadth of problems that must be solved, the researchers limit the issues examined in this study. It starts from the variables used, namely the dependent and independent variables. The research will be conducted for three years, from 2018 to 2020, using a family manufacturing company. It was listed on the Indonesia Stock Exchange (IDX). Researchers will use quantitative research methods, where this research is research used to examine populations and samples, using secondary data obtained from the IDX through the website www.idx.co.id and the company's website. Existing data will be entered into Microsoft Excel 2010 and processed using EViews version 11. In this study, researchers used the Non-Probability Sampling technique in taking samples, where the method does not provide equal opportunities for each population. Data collection for 2018-2020 is expected to provide the latest data.
FACTORS AFFECTING FINANCIAL DISTRESS IN NON-CYCLICAL CONSUMER COMPANIES LISTED ON IDX Estefany, Marcelina; Salim, Susanto
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.3116-3125

Abstract

This study empirically tests the influence of profitability, leverage, firm size, and corporate social responsibility (CSR) on financial distress. The study was conducted on consumer non-cyclical companies listed on the IDX during the 2020-2022 period. This study uses quantitative data obtained from financial reports, annual reports, and sustainability reports published by companies. The amount of data studied was 111 observations, which met the criteria as research samples based on the purposive sampling technique. The data was processed using the IBM SPSS version 25 program. This research shows that profitability has a significant positive effect on financial distress, while leverage significantly negatively affects financial distress. Meanwhile, firm size and CSR do not have a significant influence on financial distress.
Faktor-faktor Yang Memengaruhi Kualitas Audit Klara Immanuel, Giovanni; Salim, Susanto
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6805

Abstract

This research aims to explore the factors influencing an auditor's audit quality. The researcher is interested in conducting an in-depth study to examine the impact of audit tenure, auditor switching, and audit firm size on audit quality. This study is quantitative descriptive research utilizing secondary data derived from financial statements and annual reports of property and real estate sector companies listed on the IDX during 2018–2022. The sample used in this study consists of 168 companies, which were analyzed using IBM SPSS Statistics 25. The results of this study indicate that auditor switching significantly and positively influences audit quality. This suggests that auditor switching serves as a mechanism to maintain a less tight relationship between clients and auditors, thereby preserving auditor independence and ultimately enhancing audit quality. Conversely, audit tenure and audit firm size do not significantly affect audit quality.
FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN DENGAN MENGGUNAKAN ECONOMIC VALUE ADDED BANK Sharon, Sharon; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28656

Abstract

The research that has been conducted aims to obtain empirical evidence related to the effect of Bank Size, Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, and Board Size on Economic Value Added Bank in banking companies listed on the Indonesia Stock Exchange in the period 2017 to 2020. The research design used in this study was from the independent variable to the dependent variable to test the effect of the independent variable on the dependent variable used in the study. Purposive sampling method was used in this study. A total of 41 banks were used as research samples. In this study, the processing of data that has been collected using multiple linear regression analysis techniques is processed with SPSS version 26.0 software.The findings in this study showed that Bank Size had a significant positive effect on banking profitability (EVA). CAR and Board Size have a significant negative effect on banking profitability (EVA). NPL and LDR have no significant negative effect on banking profitability (EVA).
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING DI PERUSAHAAN MANUFAKTUR Eka , Dedy Agusvian; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29874

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of growth opportunity, cash flow, net working capital, and capital expenditure on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research used 152 samples and 456 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study indicate that growth opportunity and capital expenditure have a significant negative effect on cash holding, while cash flow and net working capital have an insignificant positive effect on cash holding.
Co-Authors Aditya Pratama Aileen, Aileen Al Farishi, Ryandika Ramadhan Alexander, Timotius Amanda, Gabriella Angelia, Shella Berlianty, Berlianty Christina Christina Cudivia, Vania Griselda Da Costa, Chelsea Abigail Rosaria Daryatno, Andreas Bambang Devi, Grace Dewani, Yunita Eka , Dedy Agusvian Estefany, Marcelina Hadi Cahyadi Hadi, Arlia Natasya Henryanto Wijaya Karundeng, Mourend Gabriella Kho, Christian Klara Immanuel, Giovanni Kristi, Erin Lianih, Septia Meta Liem, Catrina Morgan, Christopher Elihu Billy Natali, Oliviti Nugraheni, Irma Christiawati Prasetiya, Amelia Christy Putri, Shania Aili Rantung, Diestri Margaret Rudolf Lumbantobing, Rudolf Ruvi, Patricia Artya Sarumpaet, Elpina Sharon, Sharon Sinaga, Joice Margareth Susanto, Russel Andama Tarigan, Antje Irmella Tegas, Frans Westin, Thomas Wika Hanida, Wika Yensuari, Yensuari