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PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Prayogo, Enny; Wijaya, I Nyoman Agus; Handayani, Rini; Maretia, Stella

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.745 KB) | DOI: 10.31955/mea.v5i1.1005

Abstract

This research aims to analyze the influence of liquidity, solvency, profitability and firm size on dividend policies. In addition, this research will also analyze at the same time whether liquidity, solvency and profitability are able to influence dividend policies with firm size variable become variable moderation. The population of this research consists of 100 companies which are registered in index Kompas 100 at the period 2019. The sample from this research consists of 50 companies which is the sampling techniques is census techniques by forming sample frameworks. Hypothetical testing techniques in this research use multiple regression analysis with F and T tests as well as moderation regression analysis are processed using SPSS20. The results of this research show simultaneously liquidity, solvency, profitability and firm size have no effect on dividend policy whereas partially, only variable solvency affects dividend policy. And the results of moderation regression analysis show only profitability variable is capable to influencing dividend policies with firm size become variable moderation.
CEO’S GENDER AND EARNINGS MANAGEMENT Debbianita, Debbianita; Prayogo, Enny; Agustina, Lidya; Erwan, Erwan

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.747 KB) | DOI: 10.31955/mea.v5i2.1077

Abstract

The aim of this study is to see how the gender of CEO affects earnings management in manufacturing companies that were listed on Indonesia Stock Exchange in 2018. Explanatory analysis was used in this study, and judgment sampling method was used to determine the sample size. The research hypothesis was checked with SPSS version 20 and the result shows that The gender of the CEO has no effect on earnings management.
ANALISIS JANUARY EFFECT PADA SAHAM SEKTOR PERTAMBANGAN DI BEI TAHUN 2018-2021 Putri, Dea Erinna; Prayogo, Enny
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3165

Abstract

Penelitian ini bermaksud menelaah terjadinya anomali January Effect dengan membuktikan adanya perbedaan signifikan abnormal return dan trading volume activity. Perbedaan signifikansi dilakukan dengan membandingkan lima hari pertama di Bulan Januari dan lima hari terakhir di Bulan Desember selama periode 2018-2021. Periode pengujian dibagi menjadi dua yaitu sebelum adanya pandemi COVID-19 pada tahun 2018-2019 dan saat sudah ada pandemi COVID-19 di Indonesia di tahun 2020-2021. Populasi penelitian adalah 62 perusahaan dengan sampel sebanyak 31 perusahaan yang diambil sesuai dengan syarat penelitian. Hipotesis dari penelitian diuji menggunakan uji Wilcoxon Ranked T-Test. Uji signikansi mengindikasi bahwa selama periode penelitian, baik abnormal return serta trading volume activity terdapat beda signifikan. Sehingga disimpulkan adanya January Effect selama periode penelitian pada perusahaan tambang yang terdaftar di Bursa Efek Indonesia.
ANALISIS RETURN DAN RISK PADA INVESTASI EMAS DAN BITCOIN SEBELUM DAN SAAT COVID-19 Jennifer, Jennifer; Prayogo, Enny
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.1303

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui tingkat return dan tingkat risk yang ditimbulkan dari investasi emas dan bitcoin sebelum dan saat adanya pandemi COVID-19. Data yang digunakan dalam penelitian ini adalah harga dari emas dan bitcoin pada periode Juli 2018 – Oktober 2021. Metode yang digunakan adalah metode penelitian kuantitatif deskriptif dengan pendekatan analisis data sekunder. Dalam penelitian ini menggunakan bantuan SPSS 20 untuk melakukan uji normalitas, uji paired t-test, dan uji Wilcoxon. Hasil dari penelitian ini adalah tidak ditemukannya perbedaan return emas sebelum dan saat COVID-19, adanya perbedaan risk emas sebelum dan saat COVID-19, tidak ditemukannya perbedaan return bitcoin sebelum dan saat COVID-19, tidak ditemukannya perbedaan risk bitcoin sebelum dan saat COVID-19.Kata kunci: return; risk; investasi; emas; bitcoin
Digital Communication Skills in Business: Their Impact on Millennials Lingga, Ita Salsalina; Tjun , Lauw Tjun; Marpaung, Elyzabet Indrawati; Prayogo, Enny; Eddy , Endah Purnama Sari; Dwistia , Reynald Emmanuel; Widjaja, Kanisius Kevin
Jurnal Pengabdian Pada Masyarakat Vol 9 No 3 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i3.828

Abstract

The world has made extraordinary developments in the field of internet technology since the industrial revolution 4.0 era, which was marked by a transformation towards digitalization in all aspects. We can see that digitalization has resulted in changes in communication patterns and information seeking, thus having a big impact on people's life patterns. Digital communication has greatly influenced face-to-face communication among the millennial generation. Technological developments not only have a positive impact on the millennial generation but also have negative impacts, such as: the communication process is changing from active to passive; reduced face-to-face communication; a lack of focus in communication; and online and virtual communication behavior. This is the background for conducting training to the millennials at GJKI Andir. Several points to be achieved through this community service activity are: (1) provide an understanding of what is meant by digital communication skills and their impact on the business world; (2) provide an understanding of the importance of digital communication skills for millennials and their negative impacts; and (3) provide an understanding of the main problems of digital communication and problem-solving solutions. The research results are targeted to be a reference regarding the importance of digital communication, problems, and solutions.
The Effect of Green Investment on Firm Value Debbianita, Debbianita; Prayogo, Enny; Hoetama, Marcella
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.52219

Abstract

Indonesia was one of over 40 countries that signed the Global Coal to Clean Power Transition declaration at the 26th Climate Change Summit (COP26) and positioned Indonesia as a key green investment destination. Green Investment is an investment activity that focuses on companies or investment prospects that have a commitment to the conservation of natural resources, the production and discovery of alternative sources of new and renewable energy (EBT), the implementation of clean water and air projects, and investment activities that are friendly to the surrounding environment. Green investment as a company's effort to manage environmental problems by reducing the negative impact of business activities on the environment therefore green investment can increase competitive advantage, reputation, and company value. The implementation of green investment is one of the company's strategies in increasing profits without damaging the environment. This study will use the SRIKEHATI index, measurement of Green investment using PROPER ratings There are 5 levels in the PROPER rating, namely the first rank is given a gold color, the second rank is given a green color, the third rank is given a blue color, the fourth rank is given a red color, and the last rank is given a black color, and the company value can be calculated using Tobins Q calculation. Keywords: Green Investment, Company Value