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PENGARUH FAKTOR MIKRO DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PERUSAHAAN MAKANAN DAN MINUMAN Edi Winarto
Adbis: Jurnal Administrasi dan Bisnis Vol 14, No 2 (2020): JURNAL ADMINISTRASI DAN BISNIS 2020
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v14i2.97

Abstract

Penelitian ini dilakukan untuk mengetahui apakah ada pengaruh faktor mikro dan faktor makro ekonomi terhadap harga saham perusahaan makanan dan minuman, baik secara silmultan maupun sendiri-sendiri. Populasi digunakan adalah perusahaan makanan dan minuman 18 yang terdaftar di BEI periode 2015-2019. Sampel teridentifikasi 10 perusahaan dengan eliminasi data menjadi 45 data. Faktor mikro meliputi ROA (Return on Asset), ROE (Return on Equity), Net Profit Margin (NPM); sedangkan faktor makro meliputi inflasi dan kurs rupiah. Hasil penelitian ini akan menujuukan faktor mikro tidak dominan dibanding faktor makro ekonomim dalam pengaruhnya terhadap harga saham. ROA berpengaruh tidak signifikan terhadap harga saham; ROE berpengaruh tidak signifikan terhadap harga saham; NPM berpengaruh tidak signifikan terhadap harga saham dengan hasil yang positif,; Inflasi berpengaruh tidak signifikan terhadap harga saham; Kurs Dolar berpengaruh signifikan terhadap harga saham
PELATIHAN PENYUSUNAN LAPORAN KEUANGNA MELALUI PROGRAM MYOB ACCOUNTING DI KOPERASI UNIT DESA MULYOAGUNG, DAU, MALANG Suryadi Suryadi; Edi Winarto; R. Setiawan; Ludfi Djajanto; Andi Asdani
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 7 No 1 (2020): JURNAL PENGABDIAN KEPADA MASYARAKAT 2020
Publisher : Publisher UPT P2M Politeknik Negeri Malang

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Abstract

This collaboration between Polytechnics and KUD administrators is one of the supports from academics to receive training in the preparation of cooperative financial reports, the results of dedication in this training are very useful. The method used by training and mentoring for the preparation & presentation of KUD financial statements is quite smooth. Broadly speaking, this training activity consists of Understanding Accounting Information Systems, Computer Accounting, Compiling Accounting Systems or Cycles and Presentation of Financial Statements through the MYOB Accounting Computing Program Package. The Covid pandemic period and the improvement of cooperative assets were a challenge for administrators to find and compile financial reports. Regarding new management activities, the practice of compiling and presenting financial statements has not been optimal and assistance will be carried out on an ongoing basis as long as necessary. This community service contribution has increased the knowledge and skills of cooperative management and has made hope for sustainability next year. The new management has implemented RAT and has a commitment to make improvements in totality in order to get an award that the Dau cooperative is still as good as it was 10 years ago, so that continuity of training can be planned.
Detecting the Green Mirage in Sustainability Reporting: The Role of Board Characteristics and Corporate Governance in Indonesia’s Energy and Basic Materials Sectors Rizky Prasetya; Edi Winarto; Fathimatus Zahro Fazda Oktavia; Rosy Aprieza Puspita Zandra
JURNAL ECONOMINA Vol. 5 No. 9 (2026): JURNAL ECONOMINA, September 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i9.4415

Abstract

This study aims to detect the Green Mirage phenomenon in sustainability reporting and to analyse the effect of board of commissioners’ characteristics and corporate governance mechanisms on this phenomenon. The Green Mirage is defined as the gap between the quality of sustainability disclosure based on the Global Reporting Initiative (GRI) standards and actual environmental performance as measured by the PROPER rating issued by Indonesia’s Ministry of Environment and Forestry. This quantitative study uses panel data from 48 energy and basic materials companies listed on the Indonesia Stock Exchange during 2020–2024, yielding 240 firm-year observations. The data were analysed using panel data regression in STATA. The results show that the average Green Mirage Index is 1.342, meaning that the issuers’ sustainability disclosure is 34.2% higher than their actual environmental performance. Board gender diversity and board independence have a negative and significant effect on the Green Mirage, whereas board size and family ownership have no significant effect. In contrast, the sustainability committee has a positive and significant effect, which is amplified in family firms and weakens the monitoring role of independent commissioners, indicating a governance façade. These findings provide early warning indicators for regulators, investors, and companies to mitigate greenwashing in support of Indonesia’s 2060 Net Zero Emission target.