Claim Missing Document
Check
Articles

Found 4 Documents
Search

Audit Company Performance : The Impact of Ownership Structure and Committee Swastya, Decipta Eka; Putra, Raja Adri Satriawan; Rofika, Rofika; Putra, Ferdy
Indonesian Journal of Economics, Social, and Humanities Vol 5 No 2 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.5.2.145-159

Abstract

Abstract This study aims to analyze the impact of management ownership, institutional ownership, foreign ownership, audit committee size, meeting frequency, and ownership on corporate performance. The relationship between ROA and Tobin's Q is used to gauge company performance. The manufacturing businesses registered on the Indonesia Stock Exchange in 2019–2021 make up the study's population. 44 businesses were sampled using the principles of purposive sampling. Multiple linear regression analysis was performed for data analysis. The findings demonstrated that, when considering ROA rather than Tobin's Q, the size of the audit committee had an impact on corporate performance. Both corporate performance metrics are impacted by the volume of audit committee sessions. Managerial ownership has an impact on company performance when Tobin's Q is used to measure performance rather than ROA, which has no effect. While it has no impact on company performance when using Tobin's Q measurement, institutional ownership has an impact on ROA-based measures of firm performance. Foreign ownership has no impact on firm performance as assessed by ROA, but it does have an impact on firm performance using Tobin's Q measurement. Keywords: size of the Audit Committee, Audit Committee meetings, managerial ownership, institutional ownership, foreign ownership, earnings quality
INOVASI MAHASISWA KUKERTA UNRI 2022 DALAM MENINGKATKAN EFEKTIVITAS BELAJAR MELALUI MEDIA KOTAK AJAIB Putra, Ferdy; Putra, Citra Charisma; Putri, Indah Alisyah; Balqis, Meylannisa; Saputra, M. Fikri Azmi; Putra, M. Rizki Herdi; Kurniawan, M. Mubyansa; Aysha, Raja Mayang; Renjani, Reyka; Frimudya, Saski; Fitryan, T.Fahran Hafiz
SEMANGGI : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 02 (2023): Oktober 2023
Publisher : LPPM Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/sjpm.v2i02.178

Abstract

Jurnal ini bertujuan untuk memberikan pengetahuan yang lebih luas tentang inovasi media pembelajaran menggunakan kotak ajaib untuk meningkatkan efektivitas pembelajaran sebagai metode pembelajaran perkalian yang baik dan menyenangkan. Media pembelajaran kotak ajaib dibuat untuk mengatasi kesulitan siswa dalam memahami materi dasar mengenal pola bilangan melalui benda-benda pada subtema bacaan tema favorit siswa sekolah dasar. Kegiatan yang dilakukan berupa pembuatan media pembelajaran kotak sulap dengan menggunakan bahan dan dekorasi yang menarik dan mudah ditemukan serta mudah dipahami nantinya oleh sasaran yaitu siswa di SDN 180 Pekanbaru, dalam pembuatan kotak sulap ini bahan-bahan yang mudah didapat digunakan agar nantinya guru dan siswa dapat membuat kotak ajaib ini dengan mudah sebagai media pembelajaran baik di sekolah maupun di rumah, kegiatan selanjutnya adalah sosialisasi terkait kotak ajaib ini mulai dari cara menggunakannya, cara membuatnya , efektifitasnya sebagai metode pembelajaran dan lain sebagainya sehingga memberikan pemahaman yang pasti tentang kotak ajaib ini sehingga nantinya dapat digunakan dengan baik sebagai media perkalian saat pembelajaran matematika oleh siswa SDN 180 Pekanbaru.
Penerapan Kearifan Lokal Minangkabau Dalam Mewujudkan Tata Kelola Usaha Yang Baik Putra, Ferdy; Falikhatun, Falikhatun
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.6321

Abstract

Masyarakat Minangkabau terkenal mahir berdagang dan membangun bisnis di perantauan, sehingga banyak kisah kesuksesan orang minang dalam membangun usahanya. Penelitian ini bertujuan untuk menginterpretasikan kearifan lokal Minangkabau dalam mewujudkan tata kelola usaha yang baik. Penelitian ini menggunakan metode studi kasus dan penelusuran mendalam melalui wawancara dan chanel Youtube yang berhubungan dengan kearifan lokal Minangkabau dan tata kelola usahanya. Hasil penelitian ini adalah kearifan lokal Minangkabau dapat digunakan dalam praktik kehidupan bermasyarakat dan pengelolaan usaha karena bersumber dari ajaran agama Islam yang menjadi pedoman hidup masyarakat Minang. Kearifan lokal dan ajaran agama Islam juga dapat diaplikasikan dengan asas good corporate governance (GCG) untuk menjaga hubungan saling menguntungkan antara pedagang (entitas) dan stakeholder.
Company Financial Performance Before and During The Covid-19 Pandemic Putra, Ferdy; Khoiriyah, Mayla; Abdurrahman, Rezi; Fatriansyah, Alif Ilham Akbar
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.173-183

Abstract

This research aims to examine how liquidity, leverage, activity, and growth influence company financial performance before and during the COVID-19 pandemic. This research used purposive sampling with a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 for the period before the COVID-19 pandemic and in 2020 during the COVID-19 pandemic obtained 279 observations. Data were analyzed using SPSS 26. The results showed that Liquidity significantly affected the company's financial performance before the COVID-19 pandemic. In contrast, it has a significant negative effect on ROA, an insignificant negative effect on ROE and an insignificant positive effect on Tobin's q during the COVID-19 pandemic. Leverage has significant adverse effects before and during the COVID-19 pandemic. Activity had a significant positive effect before the COVID-19 pandemic, while it had a non-significant positive effect during the COVID-19 pandemic. Growth had a significant positive effect before the COVID-19 pandemic, a non-significant positive effect on ROA and ROE, and an insignificant negative effect on Tobin's q during the COVID-19 pandemic. Companies should pay attention to the leverage ratio because leverage has a significant negative influence before and during COVID-19, which means leverage can significantly reduce financial performance. For this reason, the company must regulate the capital structure following the company's capabilities.