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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Akuntansi dan Sistem Teknologi Informasi Manajemen Sumber Daya Manusia Jurnal Keuangan dan Perbankan Dinamika Pendidikan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Ekonomi dan Bisnis Integritas: Jurnal Antikorupsi Owner : Riset dan Jurnal Akuntansi Shirkah: Journal of Economics and Business Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Tax and Accounting Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Indonesian Capital Market Review Media Riset Akuntansi Auditing & Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) IIJSE Riset Akuntansi dan Keuangan Indonesia
Y. Anni Aryani
Universitas sebelas Maret
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Apakah Karakteristik Direksi Mempengaruhi Kinerja Keuangan BUMN? Magdalena, Theresia; Setiawan, Doddy; Aryani, Y Anni; Widarjo, Wahyu
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9305

Abstract

SOE companies have implemented regulations PER-08 / MBU / 08/2020 related to long-term plans, one of which is improving governance in determining the board of directors. This study aims to help optimize the influence of the characteristics of the board of directors on financial performance as measured by return on assets, so that it can make a board of directors more effective in controlling companies that are under government supervision. Seeing the diversity of research results, this study specifies the non-financial sector. The data used are secondary data obtained from each company website included in the Ministry of BUMN. The population in this study consisted of 56 companies in 2018-2022 with a sample size of 280 observations with unbalanced panel data. Tests were carried out through descriptive statistical tests and multiple linear regression using the EVIEWS 12 statistical tool. As a result of the study, it was found that female directors have a positive significance because they have better accounting practices on financial performance while the educational background of directors and board meetings are not significant. SOE companies can optimize the increase of female directors so that the development of strategies in decision-making effectively impacts the financial performance of the company.
Indonesian Capital Market Reaction to Jakarta’s Large Scale Social Restrictions Catur Wicaksono, Nur Wahyu; Aryani, Y. Anni; Setiawan, Doddy
Indonesian Capital Market Review Vol. 14, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to analyze the Indonesian capital market reaction to the Large-Scale Social Restrictions (PSBB) policy in Jakarta in 2020. The findings from this study can be used as a policy evaluation and as a reference to assess similar future policies to be implemented in Jakarta. Four event periods were used based on the number of times this policy was implemented in 2020. Using the event study approach and single index model method, this study used 568 companies listed on the IDX which are then divided into nine sectors. The results of this study showed that the Indonesian capital market reacted in different ways following the four periods of PSBB implementation in Jakarta. It was proven that there was no capital market reaction during the first period, a negative reaction for the second period, a positive reaction for the third period, and finally a negative reaction again for the fourth period.
Co-Authors Agnes Utari Widyaningdyah Arif Santoso Arifin, Taufiq Bandi Bandi, Bandi Cakti, Reysvana Rukmana Catur Wicaksono, Nur Wahyu Devi, Suci Purnama Dian Hapsari, Dian Djuminah , Doddy Setiawan Doddy Setiawan Eko Arief Sudaryono, Eko Arief Evi Gantyowati Gazani Izmar Muhammad Honggowati, Setianingtyas Ika, Siti Rochmah KUMALASARI, YULIANA Kurniawan, Rasyid Ridha Lyna Latifah Magdalena, Theresia Maya Mahardikasari Mufida Prafitri Muhammad Farid Muhammad, Gazani Izmar Nabila, Nisa Nilasakti, Afifah Oki Nurcahya, Sifit Dwi Nurmadi Harsa Sumarta, Nurmadi Harsa Nurrahmawati, An Nursulistyo, Emy Dwi Pamungkas, Leonny Noviyana Sakti Prasetyo, Doni Iwan Pratiwi, Ristu Probohudono, Agung Nur Putri, Fatwasari Soeratno Putri, Shindy Anisa Rahmawati, Isna Putri Rahmawati, Rahmawati Rahmawati, Rahmawati Risdiawan, Hanafi Rizky Yuniar SURURI Sari, Pinkan Wulan Setiadi, Fahmi Setianingtyas Honggowati Sherita, Shaneisha Farras Shoimah, Irma Lailatus Sutaryo Sutaryo Titiek Puji Astuti Wahyu Widarjo, Wahyu Widagdo, Ari Kuncara Widya Ningsih Wikan Isthika, Wikan Winarna, Jaka Yani, Desi Fitri Yusup, Muhamat Zhafira, Widya