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Journal : Academia Open

Effect of Firm Size Firm Growth Firm Age and Independent Commissioner on Intellectual Capital Disclosure in Banking Companies Listed on the Indonesia Stock Exchange in the period 2014 – 2018 Lailatul Khosi'ah; Sriyono
Academia Open Vol 3 (2020): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.044 KB) | DOI: 10.21070/acopen.3.2020.1150

Abstract

The purpose of the study was to determine and analyze the effect of Firm Size, Firm Growth, Firm Age and Independent Commissioner on Intellectual Capital Disclousure partially and simultaneously to determine a model that can be used to measure Intellectual Capital Disclousure in companies by using panel data regression in Registered Banking companies on the Indonesia Stock Exchange. This study applies quantitative method and the object of this research is done by population and sample randomly (purposive sampling), which are 11 consumer goods companies that were Listed on the Indonesia Stock Exchange in the period 2014 - 2018. The technique of collecting data used annual financial statements from the period 2014 - 2018 and analysis used panel data regression method with common model approach using Eviews 9 program.The results of this study showed that simultaneously and partially variables Firm Size, Firm Growth, Firm Age and Independent Commissioner have a significant effect on Intellectual Capital Disclousure
The Influence of Market To Book Value, Growth Opportunities, Financial Distress and Interest Coverage Ratio on Hedging Decisions in Indonesian Manufacturing Companies in 2014-2018 Mitha Rachma Diana; Sriyono Sriyono
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.261 KB) | DOI: 10.21070/acopen.5.2021.1656

Abstract

This study aims to determine the effect of Market to Book Value, Growth Opportunities, Financial Distress and Interest Coverage Ratio on Hedging Decisions in Indonesian Manufacturing Companies. This study uses a quantitative method and the object of this research is a population and a random sample (purposive sampling), namely 60 Indonesian manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The type of data used in this study is secondary taken from the company's annual report for the 2014-2018 period. The data analysis technique uses logistic regression method using the Eviews 9 program. The results of this study indicate that simultaneously the variables of Market to Book Value, Growth Opportunities, Financial Difficulties and Interest Coverage Ratio have an influence on Hedging Decisions. Meanwhile, partially Growth Opportunities, Financial Distress and Interest Coverage Ratio have a significant effect on Hedging Decisions. Meanwhile, Market to Book Value has no significant effect on Hedging Decisions.
Differences in Abnormal Return, Trading Volume Activity, Firm Value Volatility Before and After Stock Split Mujaiyinul Alam; Sriyono Sriyono
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.091 KB) | DOI: 10.21070/acopen.5.2021.1683

Abstract

This study aims to determine and understand the differences in Abnormal Return, Trading Volume Activity, Firm Value, Volatility before and after the stock split. This research is a type of quantitative research with hypothesis testing. In this study, from a population of 145 Indonesian manufacturing companies listed on the Indonesia Stock Exchange for the 2010-2019 period, 40 companies conducted stock splits. In order to solve the problems contained in the formulation of the problem in this study, the method used is the Paired T Test or Wilcoxon Signed Rank analysis model depending on the distribution of the data, the analysis is carried out using the help of the Stata software program. The results of this study prove that abnormal returns before and after the stock split have a significant difference with the test results of 0.0344 difference. Trading volume activity before and after the stock split there is a significant difference in the test results of 0.0175. The value of the company before and after the stock split there is a significant difference in the test results of 0.0178. Volatility before and after the stock split there is a significant difference in the test results of 0.0196.
The Influence of Borrower Characteristics, Loan Size, Business Income and Business Experience on Cooperative Loan Returns Oktavia Fajriyati; Sriyono Sriyono
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.338 KB) | DOI: 10.21070/acopen.5.2021.1749

Abstract

This study aims to determine the effect of Borrower Characteristics, Loan Amount, Business Income and Business Experience on Cooperative Loan Repayment in Savings and Loan Cooperatives and Multipurpose Cooperatives in Candi District, Sidoarjo Regency. This research is a type of quantitative research. The sample used in this study was 150 respondents at the Savings and Loans Cooperative and Multi-Business Cooperative in Candi District, Sidoarjo Regency. The sampling technique used in this research is purposive sampling. Data was collected by distributing questionnaires. The research method to test the quality of the data using validity and reliability tests. Meanwhile, for data analysis using SEM (Structural Equation Modeling) with AMOS 24 software. The results of this study indicate that borrower characteristics, loan size, business income and business experience have a positive and significant impact on cooperative loan repayments.
Effect of Economic Value Added, Market Value Added, Earning per Share and Net Profit Margin on Stock Returns in Metal Companies Listed on the Indonesia Stock Exchange Silvia Handayani; Sriyono Sriyono
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.444 KB) | DOI: 10.21070/acopen.5.2021.1797

Abstract

This study aims to determine the effect of Economic Value Added (EVA), Market Value Added (MVA), Earning Per Share (EPS) and Net Profit Margin (NPM) on Stock Returns in metal sub-sector companies listed on the Indonesia Stock Exchange (IDX). . The research method uses a quantitative approach. Data analysis used a regression model with Eviews 9 software. The sample of this study was 49 metal sub-sector companies listed on the IDX in 2013-2019. The results showed that Economic Value Added, Market Value Added, Earning Per Share, and Net Profit Margin together had no effect on stock returns. Partially Economic Value Added has no effect on stock returns, Market Value Added has a significant and positive effect on stock returns, Earning Per Share has no effect on stock returns, and Net Profit Margin has no effect on stock returns.
Value Creation and Stock Price Dynamics in the Construction Sector: An Indonesian Perspective Yulva Maulit Diana; Sriyono Sriyono
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.323 KB) | DOI: 10.21070/acopen.7.2022.1744

Abstract

This study investigates the impact of Economic Value Added (EVA), Market Value Added (MVA), Financial Value Added (FVA), and Return on Investment (ROI) on stock prices in the Indonesian construction industry from 2014 to 2018. A purposive sampling technique was employed, resulting in a sample size of 12 companies. Using multiple linear regression analysis, the study explores the relationships between EVA, MVA, FVA, ROI as independent variables, and stock prices as the dependent variable. The findings reveal that EVA exerts a significant negative influence on stock prices, while MVA and FVA exhibit a significant positive effect. However, no significant relationship was observed between ROI and stock prices. These results contribute to a better understanding of the value creation mechanisms in the construction industry, offering valuable insights for investors, practitioners, and policymakers in optimizing investment decisions and fostering sustainable growth. Highlights: Value Creation in Construction: This study explores the impact of Economic Value Added (EVA), Market Value Added (MVA), and Financial Value Added (FVA) on stock prices in the Indonesian construction industry. Contrasting Effects: The findings reveal a significant negative relationship between Economic Value Added (EVA) and stock prices, while Market Value Added (MVA) and Financial Value Added (FVA) exhibit a significant positive influence. Return on Investment (ROI): Surprisingly, the study finds no significant impact of Return on Investment (ROI) on stock prices in the construction companies analyzed, highlighting the need for further investigation into value drivers in this sector. Keywords: Value creation, Stock prices, Construction sector, Economic Value Added (EVA), Market Value Added (MVA)
Fair Tax Compliance: Tax Rate Changes, Calculation Methods, and System Modernization Rizky Ardiantari; Sriyono Sriyono
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.241 KB) | DOI: 10.21070/acopen.8.2023.3536

Abstract

This quantitative descriptive study aims to examine the influence of tax rate changes, calculation methods, and system modernization on tax compliance among Small and Medium-sized Enterprise (SME) taxpayers, with tax fairness as a moderating variable. The research was conducted at the South Sidoarjo Pratama Tax Office, with a sample size of 100 SME taxpayers selected using purposive sampling based on turnover and one year of tax registration. Primary data were collected through direct survey questionnaires and analyzed using multiple linear regression analysis and moderated regression analysis with an absolute difference approach. The findings reveal a positive relationship between tax rate changes, calculation methods, and system modernization, and tax compliance among SME taxpayers. These results emphasize the significance of tax fairness in promoting compliance among SMEs, thereby having important implications for tax policy and administration. The study sheds light on the factors that can enhance tax compliance and provides valuable insights for policymakers and tax administrators to foster a fair and effective tax system. Highlights: Tax fairness as a moderating variable: The study investigates the role of tax fairness in influencing tax compliance among SME taxpayers, highlighting the importance of equitable taxation policies and practices. Positive relationship between tax factors and compliance: The research findings reveal a positive association between tax rate changes, calculation methods, system modernization, and tax compliance among SMEs, emphasizing the need for effective tax policies and administration. Implications for tax policy and administration: The study provides valuable insights for policymakers and tax administrators on the significance of tax fairness in promoting compliance among SMEs, guiding the development of fair and effective tax systems to encourage voluntary tax compliance. Keywords: tax compliance, Small and Medium-sized Enterprises (SMEs), tax rate changes, calculation methods, system modernization.
Financial Metrics and Property Stock Returns: Evidence from Indonesia Mochammad Efendi; Sriyono Sriyono
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.286 KB) | DOI: 10.21070/acopen.8.2023.3590

Abstract

This quantitative study examines the influence of Market Value Added, Economic Value Added, Earnings Per Share, and Operating Cash Flow on property stock returns in the Indonesian stock exchange. The research focuses on a sample of 27 property companies for the period 2017-2020, selected from a population of 54 companies. Multiple regression analysis using Eviews version 9 is employed as the analytical method. The findings indicate that Market Value Added, Economic Value Added, and Earnings Per Share do not significantly affect stock returns. However, Operating Cash Flow demonstrates a significant impact on stock returns. Additionally, when considered together, Market Value Added, Economic Value Added, Earnings Per Share, and Operating Cash Flow collectively exhibit a significant influence on property stock returns. This study provides valuable insights for investors, analysts, and policymakers in understanding the determinants of stock returns in the property sector, offering implications for decision-making and investment strategies in the Indonesian stock market. Highlights: Financial metrics: Investigating the impact of Market Value Added, Economic Value Added, Earnings Per Share, and Operating Cash Flow on property stock returns. Stock return determinants: Analyzing the significance of these financial metrics in influencing the returns of property stocks. Market implications: Providing insights for investors and policymakers regarding the role of financial metrics in predicting and understanding property stock returns. Keywords: Market Value Added, Economic Value Added, Earnings Per Share, Operating Cash Flow, property stock returns
Tax Aggressiveness in Consumer Goods: Liquidity, Leverage, Earnings, and CSR Dynamics Mutiara Martaningrum; Sriyono Sriyono
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.539 KB) | DOI: 10.21070/acopen.8.2023.4130

Abstract

This study explores the relationship between liquidity, leverage, earnings management, corporate social responsibility (CSR), and tax aggressiveness in the consumer goods manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. Employing purposive sampling and panel data regression analysis on secondary data from financial reports, the research aims to assess the individual and combined effects of these factors. The findings reveal that leverage and CSR exhibit a significant negative impact on tax aggressiveness, while liquidity demonstrates a negative effect. Moreover, earnings management is positively associated with tax aggressiveness, albeit not significantly. Simultaneously, the comprehensive analysis reveals that liquidity, leverage, earnings management, and CSR collectively influence tax aggressiveness. These findings provide valuable insights into the interplay between financial and non-financial factors in shaping tax strategies adopted by manufacturing firms, enabling policymakers, practitioners, and scholars to better understand and manage tax behavior in the corporate sector. Highlights: Liquidity and Leverage: The study reveals the negative impact of liquidity and leverage on tax aggressiveness, indicating that companies with higher liquidity and lower leverage tend to exhibit less aggressive tax behavior. Corporate Social Responsibility: The findings demonstrate that corporate social responsibility practices have a significant negative effect on tax aggressiveness, suggesting that socially responsible companies are less likely to engage in aggressive tax strategies. Earnings Management: While not significant, the positive association between earnings management and tax aggressiveness highlights the need for further examination of the complex relationship between financial reporting practices and tax behavior in manufacturing companies. Keywords: Tax Aggressiveness, Liquidity, Leverage, Earnings Management, Manajemen Laba, Corporate Social Responsibility
Co-Authors Abdul Haris Adelia - Oktaviani Adinda Lestari Ningsih Ahmad Kahfiatur Rohman Ainnur Rosyidah Amelia Nugraha Dini Aminatus Solihah Andriana Andriana Anggraeni Dwi Fitria Anintya Kurnia Devi Anis Masrifah Arbiya Magfiroh Rohmi Arynda Pramudya Wulandari Azel Raoul Reginald Bayu Prasojo Cintya Devi Retno Ardianti Denata Putri Marlinton Deni Setiawan Detak Prapanca Dhea Ariesta Putri Dirham Raharjo Ede Ramadhin Setyawanatra Emmira iffat Etik Dwi Kusrini Fadia Ika Nurwahyuni Faizal Ridwan Zamzany Fatihul Iman Iman Fierda Lestari SP Hadiah Fitriyah Hanifah Novia Sofi Herlinda Maya Kumala Sari, Herlinda Maya Kumala Ika Khusnul Fadilah Imelda Dian Rahmawati Indi Ulfa Ira Nurdiani Lailatul Khosi'ah Lailatul Muflihah Liya Wahyu Putri Yuni Arta Lukman Hudi M Fadil Maulidha Kurnia Dini Melita Indah Cahyani Mitha Rachma Diana Moch Zaky Zamani Mochamad Djainul Arifin Mochammad Efendi Mochammad Rendy Pamungkas Mohammad Rizal Yulianto Mohammad Rizal Yulianto Mokh. Irwanto Muhammad Dzulfikar Ardiansyah Muhammad Fatihul Iman Muhammad Rafi Maulana Muhammad Rifqi Achmadi Muhammad Rizki Alwi Ardana Muhammad Syahrul Afandi Mujaiyinul Alam Mujaiyinul Alam Mulyadi Mulyadi Mutiara Martaningrum Niko Fediyanto Nila Osama Nilamsari Zahrina Avvrilia Novita Lailatul Rif’ah Nur Fadilah Nur Saadah Muhammad Oktavia Fajriati Oktavia Fajriyati Oktavia Siti Rochani Putri Wahyu Dwi Wijayanti Rada Febriyanti Rafly Jibran Mahendra Ratna Yulis Teaningrum Reni Nur Diansyah Rina Agusti Risma Wulandari Rita Ambarwati Sukmono Rizki Robbi Izati Rizky Ardiantari Rizqi Qurrota A'Yun Burhanuddin Santi Rahma Dewi Sarwenda Biduri Setiyono, Wisnu Panggah Sigit Hermawan Silvia Handayani Sindy Diva Maretha Suci Anggrainy Setyowati Sumartik Supardi Supardi Sutarman . Sutrisno Sutrisno Syarifa R N Taqdirul Aziz Tukfa Qurotalain Windy Frecelia Putri Wisnu Panggah Setiyono Wisnu Panggah Setiyono Wiwit Hariyanto Wiwit Hariyanto Yulva Maulit Diana Yulva Maulit Diana Zhafa Nadhilla