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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) International Journal of Application on Economics and Business Jurnal Serina Abdimas
Salim, Susanto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences

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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.
FAKTOR – FAKTOR YANG MEMENGARUHI DIVIDEND POLICY PADA PERUSAHAAN CONSUMER GOODS Liem, Catrina; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.30727

Abstract

This study was conducted to determine the effect of free cash flow, firm size, current ratio, and return on equity to Dividend Policy on consumer goods companies listed on the Indonesia Stock Exchange during the period 2017-2020. The sample used in this study were 20 companies using purposive sampling technique. Valid data is as much as 80 data. This study performs data processing using the Eviews for Windows version 12 program and the data collection process using Microsoft Excel 2010. The results of the analysis show that the free cash flow, current ratio and return on equity variabels have a positive and significant effect on dividend policy, while the firm size variabel does not effect on dividend policy.
ANALISIS FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG Alexander, Timotius; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32363

Abstract

The aims of this research is to discover the influence of earning volatility, liquidity, asset structure and firm size towards debt policy on property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2018-2020. The method in selecting the sample is using purposive sampling method and the selected sample is 31 companies. This study uses secondary data and data processing in a way by multiple regression analysis assisted by using Eviews software version 12 and Microsoft Excel version 2016. The results of this research indicate that firm size has a significant influence on debt policy while earnings volatility, liquidity and asset structure do not have a significant influence on debt policy.
ANALISIS NON-VALUE ADDED ACTIVITY GUNA MENINGKATKAN KINERJA KEUANGAN DAN AKUNTANSI PADA CV CAHAYA MAJU PRATAMA Salim, Susanto; Estefany, Marcelina; Tegas, Frans
Jurnal Serina Abdimas Vol 1 No 4 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i4.28306

Abstract

ABSTRACT CV Cahaya Maju Pratama is a trading company that sells technical goods such as machines and tools (hardware). The initial problems we found in the preliminary survey were declining in profit and and cash flow, Increasing operational costs, the company's operational procedures were too bureaucratic and hampered the company's operational speed. The approach or methodology that we use is to be able to provide the right solution is by conducting visits and observations to the company, conducting interviews with key personnel & staff and after that providing training and guidance to resolve problems that arise. Based on the analysis and results of visits to the company, we identified that the source of the problems that occurred was because there were many activities or activities carried out by the company which did not actually provide added value to the company and lack of internal control . For this reason, we propose a solution, by providing 3-4 training sessions to all company staff regarding what non-value added activities are and how to identify and eliminate these non-value added activities in the company’s day to day operations. After the training, we will also provide assistance to the company to implement all training material in the company's operational activities. We believe that with this training and implementation assistance the company will gain many benefits, such as reducing or eliminating activities that do not add value and enchance internal control which will ultimately improve the company's financial and accounting performance. ABSTRAK CV Cahaya Maju Pratama merupakan perusahaan dagang yang menjual berbagai macam barang teknik seperti mesin dan tools (hardware). Permasalahan yang ditemukan pada saat kami melakukan survei pendahuluan adalah profitabilitas dan arus kas perusahaan mulai menurun, kenaikan biaya operasional, prosedur operasional perusahaan yang terlalu birokrasi dan menghambat kecepatan operasional perusahaan, Pendekatan atau metodologi yang kami gunakan untuk dapat memberikan solusi yang tepat adalah dengan melakukan kunjungan dan observasi ke perusahaan, melakukan tanya jawab dengan staf terkait dan setelah itu memberikan pelatihan dan bimbingan untuk menyelesaikan masalah yang timbul. Berdasarkan analisis dan hasil kunjungan ke perusahaan, kami dapat mengidentifikasikan bahwa sumber permasalahan yang terjadi karena ada banyaknya kegiatan atau aktivitas yang dilakukan perusahaan yang tidak memberikan nilai tambah bagi perusahaan dan juga lemahnya pengendalian internal yang ada. Untuk itu kami memberikan usulan solusi yaitu kami akan memberikan pelatihan sebanyak 3-4 pertemuan kepada seluruh staf perusahaan mengenai apa itu aktivitas yang tidak memberikan nilai tambah (non value added activities) dan bagaimana cara untuk mengidentifikasikan dan menghilangkan kegiatan non value added ini di dalam kegiatan operasional perusahaan. Setelah pelatihan kami juga akan memberikan pendampingan kepada perusahaan untuk mengimplementasikan semua materi pelatihan di dalam kegiatan operasional perusahaan. Kami yakin dengan pelatihan dan bantuan implementasi ini perusahaan akan banyak memperoleh manfaat yaitu akan berkurang atau hilangnya kegiatan yang tidak memberi nilai tambah dan adanya sistem pengendalian internal yang memadai yang pada akhirnya akan meningkatkan kinerja keuangan dan akuntansi perusahaan.
Co-Authors Aditya Pratama Aileen, Aileen Alexander, Timotius Amanda, Gabriella Angelia, Shella Berlianty, Berlianty Christina Christina Cudivia, Vania Griselda 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