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All Journal DiE: Jurnal Ilmu Ekonomi dan Manajemen Jurnal Bina Bangsa Ekonomika Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Research Journal of Business Studies
Mahmudah, Annita
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect Of Good Corporate Government On Earning Management In Trading Companies Listed On The Indonesia Stock Exchange Mahmudah, Annita
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 12 No 2 (2021): September
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v12i2.5597

Abstract

Trading company is a company that purely only sells products whoseproducts have been provided by suppliers or manufacturers with the aimof creating added value. Trading company financial reports must bereported annually. The company has the goal of increasing profits,therefore company leaders try to manage earnings. To achieve this,researchers conducted mini research on good corporate government andearning management. The result of this research is that GCG (GoodCorporate Governance) does not have a significant effect on earningmanagement
NIM SEBAGAI VARIABEL INTERVENING PENGARUH BOPO TERHADAP PROFITABILITAS (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2017-2021) Mahmudah, annita; Maghfiroh, Alfiyah nur; Salukh, Agustinus; Rodhiyah, Ma'rufatur
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.889

Abstract

Perbankan memiliki peranan yang sangat penting dalam menunjang perekonomian Negara, hampir setiap dari aspek kehidupan selalu berhubungan dengan jasa perbankan, jasa perbankan mampu membantu pembangunan negara karena sesuai dengan fungsingya sebagai lembaga Intermediasi yaitu penghubung antara pihak yang membutuhkan dana. Penelitian ini bertujuan untuk mengetahui Pengaruh Biaya Operasional Dan Pendapatan Operasional (BOPO) Terhadap Return On Asset dengan Net Interest Margin Sebagai Variabel Intervening (Studi pada Perusahaan Perbankan yang terdaftar di BEI Tahun 2017-2021). Sampel yang diperoleh sebanyak 100 data sampel dari 20 perusahaan perbankan selama tahun 2017-2021yang dipilih menggunakan metode purposive sampling. Teknik analisis data menggunakan uji statistik deskriptif, uji asumsi klasik (uji normalitas, uji heteroskedastisitas, uji multikolinieritas, uji autokorelasi), uji regresi berganda dan uji hipotesis (uji t, uji R2, Path Analisys dengan program aplikasi SPSS versi 26. Hasil penelitian ini menunjukkan bahwa, BOPO berpengaruh negative terhadap ROA dan juga terhadap NIM, selain itu terdapat pengaruh BOPO terhadap ROA dengan NIM sebagai variable intervening pada Perusahaan Perbankan yang terdaftar di BEI Tahun 2017-2021. Penelitian ini juga menunjukkan bahwa data berdistribusi normal, tidak terjadi heteroskedastisitas, tidak terjadi multikolineritas dan autokorelasi.
Penguatan Kinerja Keuangan UKM melalui Aset Tidak Berwujud dan Strategi Bersaing Dilasari, Aranta Prista; Mahmudah, Annita; Hakim, Mesra Berlyn
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 1 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i1.003

Abstract

Abstract: Strengthening SME Financial Performance through Intangible Assets and Competitive StrategiesPurpose: the purpose of the article should be concise and presented in one sentence.Method: data was obtained from a questionnaire and processed with WarpPLS software.Results: Intangible Assets have a positive and significant effect on the financial performance of SMEs, competitive strategy also acts as a moderator of Intangible Assets on the financial performance of SMEs in the Mangrove batik industry in Surabaya.Novelty: competitive strategy can strengthen the relationship between intangible assets and financial performance.Contribution: Provide justification for the importance of invention for SMEs that can strengthen financial performance. Abstrak: Penguatan Kinerja Keuangan UKM melalui Aset Tidak Berwujud dan Strategi BersaingTujuan: untuk menguji dan menganalisis pengaruh Aset Tak Berwujud terhadap Kinerja Keuangan UKM, serta menguji apakah strategi bersaing moderasi berpengaruh terhadap Aset Tak Berwujud terhadap kinerja keuangan UKM Batik Mangrove di Surabaya.Metode: data diperoleh dari kuesioner dan diolah dengan software WarpPLSHasil: Aset Tak Berwujud berpengaruh positiff dan signifikan terhadap kinerja keuangan UKM, strategi bersaing juga berperan sebagai moderator Aset Tidak Berwujud dengan kinerja keuangan UKM pada industri batik Mangrove di Surabaya.Kebaruan: Strategi bersaing dapat memperkuat hubunan antara intangible asset dengan financial performance. Kontribusi: Memberikan justifikasi pentingnya invensi pada UKM yang dapat memperkuat kinerja keuangan
Good Corporate Governance, Devidend, Leverage, and Firm Value Kartikasari, Evi Dwi; Hermantono, Agung; Mahmudah, Annita
International Research Journal of Business Studies Vol. 12 No. 3 (2019): December 2019-March 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.12.3.301-311

Abstract

The establishment of the company in carrying out its business generally has the aim of obtaining maximum profits for the survival of the company. The survival of the company can be achieved if the company’s performance is good, it always increases and has good corporate governance. The value of the company is a reflection of the addition of the company’s equity with the company’s debt. This type of research is descriptive with a quantitative approach. The sample of 32 companies included in publicly listed manufacturing companies using purposive sampling method. The results showed that good corporate governance which was proxy by institutional ownership and managerial ownership had no effect on Value of the firm. Devidend payout ratio, leverage that is proxy by debt to assets ratio and debt to equity ratio, financial performance which is proxy by return on assets and return on equity has a significant effect on value of the firm. Companies must increase the value of the company in order to attract the attention of potential investors, one of them by increasing the financial performance of the company
PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN LABA TERHADAP NILAI PERUSAHAAN (STUDY PADA PERUSAHAAN RETAIL TAHUN 2021-2023) Habibur Rohman, Mohammad; Rodhiyah, Ma’rufatur; Dedyansyah, Achmad Farid; Mahmudah, Annita
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.857

Abstract

This study aims to examine the effect of profitability, leverage, and profit growth on company value in retail sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The study uses a quantitative approach with multiple linear regression methods. The results of the study indicate that profitability does not have a significant effect on company value, leverage has a significant positive effect, while profit growth has a significant negative effect. These findings indicate that a good leverage policy can increase company value, while ineffective profit growth can decrease company value. The implication of the study is the need for companies to manage their financial structure carefully to maximize company value.
Co-Authors Achmad Farid Dedyansyah Dilasari, Aranta Prista Habibur Rohman, Mohammad Hakim, Mesra Berlyn Hermantono, Agung Kartikasari, Evi Dwi Lintang, Thoriq Aginta Maghfiroh, Alfiyah nur Rodhiyah, Ma'rufatur Rodhiyah, Ma’rufatur Salukh, Agustinus