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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Siasat Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Istiqro' J-MAS (Jurnal Manajemen dan Sains) Sebelas Maret Business Review Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi Dan Manajemen Journal of Management, Economic, and Financial
Ratih Kusumawardhani
Universitas Sarjanawiyata Tamansiswa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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Pengaruh luas pengungkapan informasi, konsentrasi kepemilikan dan diversifikasi pada biaya modal ekuitas: studi pada perusahaan non-keuangan di Indonesia Ratih Kusumawardhani
Jurnal Siasat Bisnis Vol 22, No 2 (2018)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol22.iss2.art5

Abstract

This study aims to investigate the effect of disclosure, ownership concentration and diversification on the cost of equity capital among non-financial Indonesian firms using IDX data during 2010-2014 periods. This study involves both mandatory and voluntary disclosure that distinguished from previous studies in the context of Indonesia that tend to use only mandatory or voluntary disclosure. This study shows that the disclosure and the concentration of ownership significantly and negativey influence the cost of equity capital. Both mandatory and voluntary disclosure tend to have negative impact on the cost of equity capital. It turns out that the mandatory disclosure has a greater influence on the cost of equity capital than the voluntary disclosure. While, business diversification, that are measured by Herfindahl Index and the number of business segments, significantly and positively affect the cost of equity capital. Lastly, relevant theoretical and practical implications are drawn from this study.Keywords: Disclosure, ownership concentration, business diversification, cost of equity capital
Pengaruh Altman Z-score terhadap Harga Saham dan Dampak Pandemi Covid-19 Singgih Prasetianto; Risal Rinofah; Ratih Kusumawardhani
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.837 KB) | DOI: 10.47467/alkharaj.v4i2.701

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh Altman Z-score terhadap harga saham, pengaruh rasio-rasio pada Altman Z-score terhadap harga saham sebelum dan sesudah pandemic covid-19, dan mengetahui perbedaan rasio-rasio pada Altman Z-score sebelum dan sesudah pandemic covid-19 pada perusahaan BUMN yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2018- 2020. Jenis penelitian ini menggunakan pendekatan kuantitatif dengan metode Purposive Sampling. Perusahaan sampel yang sesuai kriteria yang ditentukan sebanyak 20 perusahaan. Hasil penelitian menunjunkan bahwa pada regresi linier sederhana nilai Altman Z-score berpengaruh terhadap harga saham, pada regresi linier berganda nilai Altman Z-score secara simultan tidak berpengaruh terhadap harga saham sebelum pandemic covid-19, tetapi Altman Z-score secara simultan berpengaruh terhadap harga saham setelah pandemic covid-19, dan Rasio laba ditahan / total asset berpengaruh terhadap harga saham pada sebelum dan sesudah pandemic covid-19. Pada uji beda, rasio EBIT / total asset terdapat perbedaan signifikan sebelum dan sesudah pandemic covid-19.
Pengaruh Pendidikan Keuangan di Keluarga Pengalaman Bekerja Teman Sebaya dan Pembelajaran di Perguruan Tinggi terhadap Literasi Keuangan Arif Kurniawan; Ratih Kusumawardhani; Risal Rinofah
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 1 (2022): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i1.360

Abstract

This study aims to determine the effect of financial education in the family, work experience, peers and learning in college on the financial literacy of students of the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa. Respondents from this study amounted to 100 respondents who came from FE UST students. The method used in this study uses quantitative methods. While the data analysis methods used in this study include descriptive analysis, validity and reliability tests, and multiple regression tests with the help of the SPSS 25 program. The results of this study indicate that financial education in the family has a positive and significant effect on financial literacy, work experience has a positive effect. and significant on financial literacy, peers do not have a significant positive effect on financial literacy, and learning in college has a positive and significant effect on financial literacy.
Pengaruh Likuiditas, Aktivitas dan Kebijakan Dividen terhadap Kinerja Keuangan pada Industri Sub Sektor Telekomunikasi di Bursa Efek Indonesia Zaudra Afifah Nurzaeni; Gendro Wiyono; Ratih Kusumawardhani
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.016 KB) | DOI: 10.47467/alkharaj.v5i2.1221

Abstract

The purpose of this observe is to analyze the effect of activity, liquidity, and dividend policy on the financial performance of telecommunications companies listed on the Indonesia Stock Exchange (IDX) in the 2011-2020 period. The research method used in this research is purposive sampling method. The hypothesis test of this study uses t and F tests. The results of this study indicate that the activity ratio (CR) has a positive and significant effect on financial performance (ROA) with a regression coefficient value of 2.153 and a significance value of 0.038 <0.05. While the liquidity ratio (TATO) and dividend policy (DPR) have a positive and insignificant effect on financial performance (ROA) with a regression coefficient value of 0.019 and a significance value of 0.0849 > 0.05. Dividend policy (DPR) has a positive and insignificant effect on financial performance (ROA) with a regression coefficient value of 0.059 and a significance value of 0.557 > 0.05. Keywords: Activity (CR), Liquidity (TATO), Dividend Policy (DPR), Financial Performance (ROA).
Profitabilitas, Solvabilitas dan Likuiditas terhadap Nilai Perusahaan Salsabila Rizki Saputri; Gendro Wiyono; Ratih Kusumawardhani
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 4 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.543 KB) | DOI: 10.47467/alkharaj.v5i4.1746

Abstract

A manufacturing company is a company whose main activity is to obtain goods and services to be processed into finished products through the production process of efficacy sold to customers. Food and beverage companies are one of the categories of the industrial sector on the Indonesia Stock Exchange (IDX) that have the opportunity to grow and develop. The development of this industry can be seen from the growth and development of companies engaged in the food and beverage industry. This study was conducted to determine the effect of Solvency, Profitability, and Liquidity on Food and Beverage Companies listed on the Indonesia Stock Exchange on the Indonesia Stock Exchange for the 2015-2020 period. The nature of the research in this study is quantitative research and the data used are secondary to Profitability, Solvency, Liquidity as independent variables and Company Value as Dependent variables. The object of this study is a manufacturing company listed on the Indonesia Stock Exchange for the 2015-2020 period. In this study, the data used in the annual report of manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2015-2020. The population in this study is all food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique used in this study used purposive sampling. The data collection method used by the author is to use the data collection method with internet research, namely the collection of indirect observation data by collecting data on annual financial statements, an overview and development of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2015-2020 period by accessing directly to the address of the www.idx.co.id. Data analysis was carried out by classical assumption testing and for hypothesis testing by multiple linear regression methods. The results of this study show that the profitability ratio measured using Return On Assets (ROA) has a positive and significant effect on company value, solvency ratios measured using Debt Ratio have a positive and significant effect on company value, Liquidity ratios measured using Cash Ratio have a positive and significant effect on company value, Profitability, solvency and liquidity ratios simultaneously have an effect positive and significant to the value of the company Keywords: Profitability, Solvency, Liquidity, Value Of The Company
Financial inclusion, financial management, and micro business performance Risal Rinofah; Hasti Nugrahaning Tyas; Ratih Kusumawardhani
Sebelas Maret Business Review Vol 7, No 2 (2022): December 2022
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v7i2.70674

Abstract

This study aims to determine the effect of financial inclusion, quality of financial management, and financial management on the financial performance of MSMEs at Wonosari Culinary Park, Gunungkidul. The strategy in this study uses a quantitative approach. The sampling technique used a saturated sampling method with a sample of 69 respondents and then tested. Quantitative data in this study is data sourced directly from respondents presented in the form of a Likert scale-data collection technique used to distribute questionnaires or questionnaires. The data processing statistical method used is descriptive statistics and Partial Least Square (PLS) with the SmartPLS version 3.0 program. The results show a significant effect of financial inclusion on financial performance, a significant effect of the quality of financial management on financial performance, and a significant effect of financial management on financial performance.
Pengaruh Intellectual Capital dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Kasus Pada Perbankan Yang Terdaftar di BEI Tahun 2017-2021): (Studi Kasus Pada Perbankan Yang Terdaftar di BEI Tahun 2017-2021) Alveno Prakoo Nugroho; Risal Rinofah; Ratih Kusumawardhani
Jurnal Istiqro Vol. 9 No. 2 (2023): Juli 2023
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/istiqro.v9i2.1849

Abstract

This study aims to determine the impact of intellectual capital and size on the value of banking companies listed on the Indonesian stock exchange during the period 2017-2021, with the intervention variable being financial performance. This study uses a quantitative method. This study includes all companies listed on the Indonesia Stock Exchange from 2017 to 2021, using a sampling method. This study used SPSS v22 multiple regression and path analysis methods. The results of this study show that: The effect of capital on firm value can be reduced by including financial performance as a secondary variable; the effect of size on value cannot be reduced by using financial performance as a secondary variable.
Analisis Pengaruh CAR dan BOPO Terhadap ROA Dengan NIM Sebagai Variabel Intervening Pada PT. Bank Pembangunan Daerah Kalimantan Periode Tahun 2011 – 2021 Maulana Muhammad Ferly; Risal Rinofah; Ratih Kusumawardhani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3966

Abstract

This study aims to determine the influence of CAR, and BOPO on Profitability or ROA with NIM as an intervening variable in the Bank Pembangunan Daerah Kalimantan period. 2011 – 2021. The population of this research is all Bank Pembangunan Daerah Kalimantan, namely 4 companies. The sampling technique used is the Purposive Sampling method, which is a sample taken with certain considerations. The consideration in question is the Bank Pembangunan Daerah Kalimantan which has complete financial data for 11 years, namely 2011 – 20 21. The data analysis method in this study is multiple regression analysis and path analysis using SPSS 26 software. Based on the results of the hypothesis test, it can be concluded that CAR partially has a positive and significant effect on NIM and Profitability (ROA). BOPO partially has a negative and significant effect on Net Interest Margin (NIM) and has a positive and significant effect on Profitability (ROA). NIM partially has a positive and significant effect on Profitability (ROA). Meanwhile, the Net Interest Margin (NIM) can mediate the influence of CAR and BOPO on the Profitability (ROA) of Bank Pembangunan Daerah Kalimantan for the 2011-2021 period.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI Alfiatul Maulida; Ratih Kusumawardhani; Inosensius Basenti Lusi Betekeneng
Jurnal Akuntansi Dan Manajemen Vol 34 No 2 (2023): JAM Vol 34 No 2 Agustus 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i2.90

Abstract

The purpose of this study was to test whether the effect of financial performance has a positive effect on firm value with corporate social responsibility as a moderator. The population in this study used 30 food and beverage companies listed on the IDX during the 2019-2022 period. The sample used in writing this research was purposive sampling. Data obtained from 30 food and beverage companies listed on the IDX during the 2019-2022 period were processed using SPSS 23. The results of this study indicate that financial performance has a positive effect on company value and corporate social responsibility is able to moderate these two variables.
The Effect of Good Corporate Governance on Stock Return Volatility During The Covid 19 Pandemic on Tourism Companies Listed on The Indonesia Stock Exchange in 2019-2022 Aliyah Aliyah; Ratih Kusumawardhani; Pristin Prima Sari
Journal of Management, Economic, and Financial Vol. 2 No. 1 (2024): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v2i1.26

Abstract

This study investigates the impact of good corporate governance on stock return volatility within the context of the COVID-19 pandemic, focusing on tourism companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research examines how effective corporate governance practices contribute to managing stock return volatility during this challenging period. By analyzing financial data and corporate governance indicators, the study aims to provide insights into the relationship between corporate governance and stock market dynamics in the turbulent environment brought about by the pandemic.
Co-Authors Alfiatul Maulida Aliyah Aliyah Alveno Prakoo Nugroho Arif Kurniawan Gendro Wiyono Hasti Nugrahaning Tyas Inosensius Basenti Lusi Betekeneng Maulana Muhammad Ferly Nurilen Wuri Santoso Pristin Prima Sari Risal Rinofah, Risal Salsabila Rizki Saputri Singgih Prasetianto Zaudra Afifah Nurzaeni