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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Akuntansi STIE Muhammadiyah Palopo Competitive Jurnal Akuntansi dan Keuangan JMB : Jurnal Manajemen dan Bisnis Jurnal Akuntansi Bisnis ASSET: Jurnal Manajemen dan Bisnis Buletin Poltanesa RATIO: Reviu Akuntansi Kontemporer Indonesia Dynamic Management Journal Sustainable : Jurnal Akuntansi Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Keuangan dan Perbankan(KEBAN) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Review of Applied Accounting Research Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Kendali Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Sustainability in Research (IJSR) Jurnal Pengabdian Masyarakat Nian Tana Digital Business Journal (DIGIBIS) IECON: International Economics and Business Conference Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Pambudi, Januar Eky
Program Studi Akuntansi, Universitas Muhammadiyah Tangerang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Dynamic Management Journal

 1 
PENGARUH DEBT TO EQUITY RATIO, EARNING PER SHARE, INTELLECTUAL CAPITAL, MANAGERIAL OWNERSHIP DAN INSTITUTIONAL OWNERSHIP TERHADAP MARKET VALUE ADDED Januar Eky Pambudi
Dynamic Management Journal Vol 7, No 1 (2023): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v7i1.7216

Abstract

Market value added merupakan selisih antara nilai pasar dari saham perusahaan dengan modal keseluruhan yang telah diinvestasikan oleh investor ke dalam  perusahaan. Penelitian ini bertujuan untuk memperoleh pengaruh Debt to Equity Ratio, Earning Per Share, Intellectual Capital, Managerial Ownership dan Institutional Ownership terhadap Market Value Added. Populasi pada penelitian ini yaitu perusahaan seor industri barang konsumsi. Teknik pengambilan sampel pada penelitian ini menggunakan nonprobability sampling dengan metode purposive sampling dengan jumlah sampel 22 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari web Bursa Efek Indonesia. Metode analisis yang digunakan adalah regresi data panel dengan menggunakan software e-views 9.0. Hasil pada penelitian ini menunjukan bahwa Debt to Equity Ratio, Managerial Ownership dan Institutional Ownership tidak memiliki pengaruh terhadap Market Value Added. Sedangkan Earning Per Share dan Intellectual Capital memiliki pengaruh positif dan signifikan terhadap Market Value Added.
THE INFLUENCE OF AUDIT COMMITTEE, MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP AND PROPORTION OF INDEPENDENT BOARD OF COMMISSIONERS ON EARNINGS MANAGEMENT (In Manufacturing Companies Of The Consumption Goods Industry Sector Listed In Indonesia Stock Exchange 2013 - 2017 Periods) Pambudi, Januar Eky; Siregar, Indra Gunawan; Annisa, Dea
Dynamic Management Journal Vol 4, No 2 (2020): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v4i2.3021

Abstract

This study aims to analyze the factors that influence earnings management. The factors analyzed in this study were the audit committee, managerial ownership, institutional ownership, and the proportion of independent board of directors as independent variables while earnings management was the dependent variable.The population of this study is a manufacturing company in the consumer goods industry listed on the IDX for the 2013-2017 periods. While the research sample was determined by purposive sampling method to obtain 7 sample of the company. The data used is obtained from the company's financial statements published on the official website www.idx.co.id. The analytical method used is the Data Panel Regression at a significance level of 5% and with the help of software Eviews 9.0.The results showed that the audit committee had a significant negative effect on earnings management, managerial ownership had no significant effect on earnings management, institutional ownership had no significant effect on earnings management, the proportion of independent board had a significant positive effect on earnings management. But the audit committee, managerial ownership, institutional ownership, and the proportion of independent board of directors have a significant effect on earnings management. Keywords: Earnings Management, Audit Committee, Managerial Ownership, Institutional Ownership, and Proportion of Independent Commissioners.
PENGARUH DEBT TO EQUITY RATIO, ECONOMIC VALUE ADDED DAN MARKET TO BOOK VALUE TERHADAP RETURN SAHAM Mikrad, Mikrad; Pambudi, Januar Eky
Dynamic Management Journal Vol 5, No 1 (2021): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v5i1.4123

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Debt to Equity Ratio , Economic Value Added dan Market to Book Value terhadap Return saham. Objek penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2015-2019. Populasi dalam penelitian ini adalah perusahaan  sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia untuk jangka waktu lima tahun dari tahun 2015 sampai 2019 dengan sampel berjumlah 8 perusahaan. Hasil penelitian menunjukkan bahwa secara parsial variabel independen  yaitu :  variabel Debt to Equity Ratio tidak memiliki pengaruh signifikan terhadap Return Saham dengan nilai t-statistic DER (0.228772) < t Tabel (2.028094) dan nilai Prob. 0.8207 > 0,05. Variabel Economic Value Added tidak memiliki pengaruh signifikan terhadap Return Saham dengan nilai t-statistic EVA (0.790768) < t Tabel (2.028094) dan nilai Prob. 0.4355 > 0,05. Sedangkan variabel Market to Book Value memiliki pengaruh positif terhadap Return Saham dengan nilai t-statistic (4.572016) >  t Tabel (2.028094) dan nilai Prob. 0.0001 < 0,05. Dan secara simultan variabel Debt to Equity Ratio , Economic Value Added dan Market to Book Value memiliki pengaruh signifikan terhadap Return Saham dengan nilai F-statistic (3.068259) > F Tabel (2.866266) dan nilai Prob. (F-statistic) 0.008867 < 0.05. Dan nilai Adjusted R-squared sebesar 0.346543.Kata kunci : Debt to Equity Ratio, Economic Value Added, Market to Book Value  dan Return saham
DETERMINAN EARNING RESPONSE COEFFICIENT (ERC) DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI EKSOGEN Pambudi, Januar Eky; Febrianto, Hendra Galuh; Fitriana, Amalia Indah
Dynamic Management Journal Vol 6, No 1 (2022): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v6i1.6525

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh ukuran perusahaan, kepemilikan asing, dan leverage terhadap Earning Response Coefficient (ERC) pada perusahaan manufaktur sub sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2016-2020. Populasi penelitian ini adalah perusahaan manufaktur sub sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 10 perusahaan. Metode analisis yang digunakan adalah analisis regresi data panel dengan bantuan software eviews 9.0. Hasil penelitian menunjukkan bahwa secara parsial leverage tidak memiliki pengaruh terhadap Earning Response Coefficient (ERC). Namun variabel ukuran perusahaan memiliki pengaruh positif terhadap Earning Response Coefficient (ERC).Kata Kunci: Earning Response Coefficient (ERC), Ukuran Perusahaan dan Leverage.
INFLUENCE OF PROFITABILITY, COMPANY SIZE, MANAGERIAL OWNERSHIP AND TAXES ON INCOME SMOOTHING IN VARIOUS CONSUMER GOODS SECTOR MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE PERIOD 2013-2017 Pambudi, Januar Eky; Aulia, Triana Zuhrotun; Kimsen, Kimsen
Dynamic Management Journal Vol 5, No 2 (2021): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v5i2.5342

Abstract

This study aims to determine the effect of Profitability proxied by Return on Assets (ROA), company size, Managerial Ownership, and Tax to Income smoothing in various sector manufacturing companies consumer goods listed on the Indonesia Stock Exchange for the period 2013-2017. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id. The population in this study are manufacturing companies of various consumer goods listed sectors listed on the Indonesia Stock Exchange for the period 2013-2017. Data analysis using data analysis using panel data regression method using Eviews version 9.0 program. While the sample in this study was determined by using the purposive sampling method so that a total of 7 companies could be obtained for the data to be processed. The results show that partially The results of the study show that partially managerial ownership affects income smoothing. While profitability is proxied by Return on Assets (ROA), company size and tax are not beneficial to income smoothing. Keywords: Return on Assets (ROA), company size, managerial ownership, Tax,  income smoothing.
PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP ECONOMIC VALUE ADDED (EVA) (PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018) Pambudi, Januar Eky
Dynamic Management Journal Vol 6, No 2 (2022): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v6i2.6791

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh likuiditas, leverage dan profitabilitas terhadap economic value added (EVA) pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018.Hasil penelitian menunjukkan bahwa likuiditas (CR) tidak berpengaruh terhadap economic value added (EVA), leverage (DER) berpengaruh negatif terhadap economic value added (EVA) dan profitabilitas (ROA) tidak memiliki pengaruh terhadap economic value added (EVA), dan likuiditas (CR), leverage (DER) dan profitabilitas (ROA)  secara bersama-sama  berpengaruh terhadap economic value added (EVA).Kata Kunci : economic value added, likuiditas, leverage, profitabilitas
PERSEPSI GENERASI MILENIAL TERHADAP PENGGUNAAN APLIKASI MARKETPLACE - SHOPEE Ardiansyah, Tri Endi; Priyatna, Eka Hendra; Pambudi, Januar Eky; Melati, Lasera Resta
Dynamic Management Journal Vol 6, No 2 (2022): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v6i2.6711

Abstract

ABSTRAK:Generasi milenial sebagai konsumen sekaligus pengguna aplikasi marketplace pada saat ini mengalami dinamika. Penelitian ini menggunakan metode asosiasif dengan pendekatan kuantitatif, dimana teknik analisis data deskriptif digunakan untuk mengetahui gambaran atas tanggapan jawaban responden dan sebaran data, sedangkan analisis statistik inferensial untuk pengujian hipotesis. Berdasarkan uji korelasi Perilaku Konsumen, dan Konsep Layanan Elektronik dengan Keputusan penggunaan aplikasi marketplace memiliki hubungan kuat sekali. Sedangkan kontribusi Perilaku Konsumen, dan Konsep Layanan Elektronik terhadap Keputusan penggunaan aplikasi marketplace sebesar 81,40%, sisanya 18,6% dipengaruhi oleh epsilon, namun mempengaruhi Keputusan penggunaan aplikasi marketplace yaitu diduga oleh variabel Kualitas Informasi, Kualitas Produk, Kualitas Pelayanan, dan sebagainya. Jika diproyeksikan berdasarkan uji regresi berganda menunjukan bahwa semakin tinggi nilai Perilaku Konsumen  dan Konsep Layanan Elektronik secara bersamaan, maka meningkatkan nilai Keputusan penggunaan aplikasi marketplace.Kata Kunci: Perilaku Konsumen, Layanan Elektronik, Keputusan PenggunaanABSTRACT:The Milenial generations  as customer and user of marketplace application have been disrupt. This study uses an associative method with a quantitative approach where descriptive data analysis techniques are used to describe the responses of respondents' answers,while inferential statistical analysis is for hypothesis testing. Based on the Consumer Behavior correlation test,and Electronic Sales Services with Decision To Use The Marketplace Application have a very strong relationship. While the contribution of Consumer Behavior and Electronic Sales Service Concept to Decision To Use The Marketplace Application is 81.40%, the remaining 18.6% is influenced by epsilon, but affect to Decision To Use The Marketplace Application  which is presumed by variables of information quality, product quality,service quality,etc. If this study is projected based on multiple regression tests it shows that, the higher value of Consumer Behavior and Electronic Sales Service Concept simultaneously at a certain value, then it will increase the value of Decision To Use The Marketplace Application at a certain value as well.Keywords: Consumer Behavior, Electronic Sales Service , Decision to use.
Co-Authors , Imam Hidayat Abbas, Dirvi Surya Alamsyah, Sustari Alviona Wulandari Annisa, Dea Aprilliani Tri Wiyanti Aprilliani Tri Wiyanti Ardiansyah, Tri Endi Aulia, Triana Zuhrotun Aura Putri Rahmawati Avisha Silviana Widyarini Azka, Melati Basuki Basuki Basuki BASUKI BASUKI Cahyani, Ajeng Eka Dede Sunaryo Dewi, Ernawati Dhea Zatira Eka Candra Safitri Eldi Efriadi Fauzia, Elsa Febrianto, Hendra Galuh Fitriana, Amalia Indah Hakim, Mohamad Zulman Hamdani Hamdani Herliana Vivi Septiana Hesti Febriatul Lubnaningtyas Hustna Dara Sarra Imam Hidayat Imas Kismanah Indra Gunawan Indra Gunawan Siregar KIMSEN, KIMSEN Kokom Komariah Lailatul Inayah Melati, Lasera Resta Metri Mariana Mikrad mikrad Mila Afifah Mohamad Zulman Hakim Mohamad Zulman Hakim Priyatna, Eka Hendra Priyo Susilo Priyo Susilo Reni Anggraeni Riri Trinanda Rohmansyah, Budi RR. Ella Evrita Hestiandari Sari, Riski Ulan Selvitriana Selvitriana Siregar, Indra Gunawan Siregar, Indra Gunawan Sita Nur Fitria Siti Nurhaliza Siti Nurjanah Solikhatun Annisa Sonia Nadia Muslimah Sonia Nadia Muslimah Sudarmanto, Eko Suparman Suparman Sustari Alamsyah Sustari Alamsyah Wahyunita, Tiara Zulaecha, Hesty Ervianni Zulfa, Salsabila