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All Journal Media Mahardhika Indonesian Journal of Social Science Research Jurnal Bisnis Mahasiswa
Suhaidar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Harga Saham Perusahaan Perbankan Wira, Iswiranto; Anggraeni Yunita; Suhaidar
Jurnal Bisnis Mahasiswa Vol 3 No 3 (2023): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v3i3.123

Abstract

Penelitian ini bertujuan menganalisis faktor-faktor yang berpengaruh terhadap harga saham, yaitu Earning Per Share, Price to Book Value, Dividend Per Share dan Debt to Equity Ratio pada perusahaan perbankan sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2022. Berdasarkan pemilihan sampel metode purposive sampling, diperoleh 64 data observasi dan 8 perusahaan perbankan yang menjadi sampel penelitian. Data yang digunakan adalah data sekunder dari laporan keuangan tahunan dengan metode dokumentasi. Analisis data dalam penelitian menggunakan analisis regresi data panel untuk menguji pengaruh dari masing-masing variabel.
PENERAPAN METODE BENFORD’S LAW MENDETEKSI INDIKASI FRAUDULENT FINANCIAL STATEMENT PERUSAHAAN ASURANSI JIWA INDONESIA TAHUN 2020-2023 Putri, Nur Intani Ramadina; Suhaidar; Julia
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.1217

Abstract

The increasing public interest in conventional life insurance in Indonesia presents a paradox with the rise of fraud cases over the past two decades, highlighting the need for effective fraud detection in life insurance companies. This study aims to detect indications of fraudulent financial statements in life insurance companies in Indonesia from 2020 to 2023 using the Benford's Law detection method. The dependent variable is fraudulent financial statements, and the independent variable is the Benford's Law detection method. The research employs purposive sampling, resulting in 36 samples. The data used are secondary data obtained from financial and annual reports downloaded from the OJK and related company websites. Data analysis involves data profiling, descriptive statistics, and main testing on the first and second digits. Conformity tests include the z-statistic, chi-square, and MAD tests using SPSS 26 and Microsoft Excel 2016. The results indicate a significant difference between the frequencies of the first and second digits in the financial reports of life insurance companies in Indonesia from 2020 to 2023. While the chi-square test shows no significant difference, the z-statistic and MAD tests indicate that the differences are significant and valid as accounting anomalies, suggesting the potential occurrence of fraudulent financial statements.  
The Effect of Budget Participation and Organizational Commitment on Budgetary Slack Agustina, Duwi; Suhaidar
Indonesian Journal of Social Science Research Vol. 2 No. 2 (2021): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/10.11594/ijssr.02.02.05

Abstract

This study aims to measure the effect of employee participation in budgeting and organizational commitment to budgetary slack in Bangka Belitung Islands Provincial Government Agencies, in particular the Public Works and Spatial Planning Office of the Bangka Belitung Islands Province. The analytical method used for testing the variables in this study uses PLS (Partial Least Square) using Smart PLS.3 software. The sample used in this study were 50 employees at the Department of Public Works and Spatial Planning of the Bangka Belitung Islands Province. The first hypothesis in this study is accepted, namely budget participation has a positive effect on budgetary slack, but the second hypothesis in this study is rejected, namely organizational commitment has a negative effect on budgetary slack. This identifies that the participation of many parties in a company or scope of work to jointly exchange information in determining and compiling a budget to achieve an organizational goal.
Co-Authors Anggraeni Yunita Duwi Agustina Julia Putri, Nur Intani Ramadina Wira, Iswiranto