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All Journal Jurnal Studi Manajemen Organisasi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi
Andi Kartika
Universitas Stikubank
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Kemiskinan di Kota Besar Pulau Jawa Widhian Hardiyanti; Andi Kartika; Sartika Wulandari
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 8, No 1 (2021): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v8i1.6135

Abstract

This study aims to examine and analyze the effect of Literacy Rate (LR) and Gross Regional Domestic Product (GRDP) on Poverty in the Big Cities of Java Island from 2015 to 2019. The population in this study is all people in the poor category in Indonesia. The samples in this study were people who were categorized as poor in the big cities of Java, namely the Special Capital Region of Jakarta, Bandung, Semarang, Surabaya, DIY, and Banten. Data were analyzed using panel data regression (pooled data) with a total sample of 30 data. The data processing tools in this study use Ms. Excel and Eviews no 9. The panel data regression model options include Estimating Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). Model selection using Chow Test and Hausmant Test. The results of the two tests recommend researchers use the output of the Fixed Effects Model for hypothesis testing. Results show that the Literacy Rate (LR) has a negative and significant effect on poverty in Big Cities in Java. GDRP doesn’t affect poverty in Big Cities in Java
PERAN GOOD CORPORATE GOVERNANCE SEBAGAI MEDIASI PENGARUH KINERJA KEUANGAN TERHADAP KEBIJAKAN DIVIDEN andi kartika; Cahyani Nuswandari
JURNAL STUDI MANAJEMEN ORGANISASI Vol 17, No 1 (2020)
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.744 KB) | DOI: 10.14710/jsmo.v17i1.38934

Abstract

This study aims to examine the role of mediating good corporate governance the effect of the financial performance of corporate to the dividend policy. The financial performance under study includes ROA, CR, DER, Growth, and FCF. The population of this study are companies that included in the CGPI ranking and listed on the Indonesia Stock Exchange, with the Purposive Sampling technique, by corporate that shares the benefist such as dividen to shareholders on the year of CGPI’s ranking, corporate that stated the financial statements per December 31st in IDR currency. The analysis technique used was to use multiple regression and path analysis. The results of this study indicate that ROA has a significant negative effect on the DPR, CR, FCF and GCG has a significant positive effect to the DPR, DER, and Growth does not have any effect to the DPR. Growth has a significant negative effect to the DPR. ROA, and CR have no negative effect on GCG, DER has no positive effect on GCG, Growth has a negative effect on GCG, FCF has a significant positive effect on GCG, meanwhile ROA, CR, DER does not have any effect to GCG. GCG is able to mediating the effect of FCF to the DPR.
Analisis Profitabilitas, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Manajemen Laba Perusahaan Manufaktur Widhian Hardiyanti; Andi Kartika; Sri Sudarsi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1035

Abstract

Manajemen laba adalah kondisi dimana pengelola perusahaan dalam hal ini pihak manajemen, melakukan intervensi pada proses penyusunan laporan keuangan bagi pihak eksternal. Tindakan tersebut antara lain meratakan, menaikkan, dan menurunkan laba. Penelitian ini bertujuan untuk menganalisa pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang digunakan adalah data sekunder. Metode analisis data menggunakan analisis regresi berganda. Populasi data dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) periode tahun 2018-2020 sejumlah 155 perusahaan. Sampel sejumlah 30 perusahaan. Hasil penelitian menunjukan bahwa secara parsial, profitabilitas berpengaruh signifikan negatif terhadap manajemen laba, Ukuran perusahaan berpengaruh signifikan positif terhadap manajeman laba, dan leverage tidak memiliki pengaruh yang signifikan terhadap manajemen laba.
Teknik Analisa Fundamental Dalam Mempengaruhi Return Saham Dengan Harga Saham Sebagai Variabel Moderating Adi Mila Nur Affiffa; Andi Kartika
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4264

Abstract

The capital market is an important instrument in the development of the world economy. Every year the capital market develops very rapidly with evidence of an increase in the number of outstanding shares and a high volume of stock trading. This study aims to analyze fundamentals that affect stock returns including CR, DER and ROA and to test whether stock prices are able to moderate the relationship between these variables. This research was conducted on food and beverages companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data used is the financial report (annual report). The sampling method used purposive sampling method. Test to see the effect using multiple linear regression analysis. The results showed that CR had a significant negative effect on stock returns. DER has a significant positive effect on stock returns. ROA has a significant negative effect on stock returns. Stock prices are able to moderate the relationship of CR, DER and ROA to stock returns with a weakening function. The coefficient of determination test shows that CR, DER and ROA are able to provide an overview of changes in stock prices of 63.9% and the remaining 36.1% is influenced by other variables outside the study. Keywords : current ratio, debt to equity ratio, return on assets, stock return, stock price
Analisis Pengaruh Debt Covenant, Growth Opportunities, Dan Profitabilitas Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Tahun 2016-2021 Ilham Firmansyah Hartyawan; Andi Kartika
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5484

Abstract

This study aims to analyze fundamentals that affect stock returns including CR, DER and ROA and to test whether stock prices are able to moderate the relationship between these variables. This research was conducted on food and beverages companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data used is the financial report (annual report). The sampling method used purposive sampling method. Test to see the effect using multiple linear regression analysis. The results showed that CR had a significant negative effect on stock returns. DER has a significant positive effect on stock returns. ROA has a significant negative effect on stock returns. Stock prices are able to moderate the relationship of CR, DER and ROA to stock returns with a weakening function. The coefficient of determination test shows that CR, DER and ROA are able to provide an overview of changes in stock prices of 63.9% and the remaining 36.1% is influenced by other variables outside the study. Keywords : Current Ratio, Debt To Equity Ratio, Return On Assets, Stock Return, Stock Price
Co-Authors Adi Mila Nur Affiffa Cahyani Nuswandari Hardiyanti, Widhian Ilham Firmansyah Hartyawan Sri Sudarsi