Claim Missing Document
Check
Articles

Found 5 Documents
Search

Pengaruh Struktural Kepemilikan Saham dan Profitabilitas Terhadap Nilai Perusahaan Ferdy Putra
Akuntansi & Ekonomika Vol 10 No 1 (2020): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.384 KB) | DOI: 10.37859/jae.v10i1.1948

Abstract

This study aims to determine the effect of ownership structure (institutional ownership and managerial ownership) and profitability on firm value at Manufacturing companies in Indonesia Stock Exchange. Research conducted on a manufacturing company on the Indonesia Stock Exchange in the 2016-2018 observations period. By using purposive sampling method, obtained a sample of 48 companies. Data were analyzed using multiple regression. Based on the results of this study concluded that managerial ownership significant effect on firm value. Institutional ownership significant effect on firm value and profitability significant effect on firm value.
Sosialisasi Pelaporan Keuangan dan Pemasaran Produk EMKM Melalui Media Sosial Dan Marketplace di Kota Pekanbaru Yani Zulvina; Ferdy Putra; Adhitya Agri Putra; Nanda Fito Mela
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2020): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.957 KB) | DOI: 10.54951/comsep.v1i1.12

Abstract

Pekanbaru City, as a city that has a high business climate, also has a fairly good MSME business development. However, the Covid-19 pandemic that has plagued the last few months has had a negative impact on the economy, including the Micro, Small and Medium Enterprise (MSME) sector. Therefore, MSME needs to regulate its financial and marketing strategies by taking advantage of the digital-based EMKM product marketing and financial reporting system so that MSME's business can continue during this corona pandemic. The implementation of service activities is carried out by providing direct counseling and conducting questions and answers as well as discussions with MSME actors regarding the Socialization of Financial Reporting and MSME Product Marketing through Social Media and Marketplace. After providing counseling on MSME financial reporting and digital-based marketing, the people of Kota Tinggi Pekanbaru District have knowledge and can apply SAK EMKM-based bookkeeping and digital product marketing.
Pengaruh Struktur Kepemilikan Saham, Struktur Modal dan Profitabilitas Terhadap Nilai Perusahaan Ferdy Putra; Adhitya Agri Putra
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 1 (2021): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.145 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur kepemilikan saham (kepemilikam institusional dan kepemilkan manajerial), struktur modal dan profitabilitas terhadap nilai perusahaan. Penelitian dilakukan pada perusahaan manufaktur di Bursa Efek Indonesia pada periode pengamatan tahun 2016-2019. Penelitian ini menggunakan model regresi berganda. Dengan menggunakan metode purposive sampling, diperoleh sampel sebanyak 45 perusahaan. Hasil penelitian menunjukan bahwa kepemilikan institusional, kepemilikan manajerial, struktur modal dan profitabilitas berpengaruh terhadap nilai perusahaan. Untuk penelitian selanjutnya dapat menambahkan variabel lain seperti kepemilikan saham oleh publik, kepemilikan saham oleh negara, kepemilkan saham oleh asing, deviden, pertumbuhan perusahaan, ukuran perusahaan dan keputusan investasi. Selain itu juga dapat merubah sektor sampel penelitian atau dengan memperluas sampel penelitian.
Determinant Factors of Sustainability Reporting: A Study in Indonesian Green Index of Sri-Kehati Adhitya Agri Putra; Nanda Fito Mela; Ferdy Putra
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.787 KB) | DOI: 10.35143/jakb.v14i2.5151

Abstract

This research aims to examine the determinant factors of sustainability report disclosure by sustainable firms. Sample consists of listed firms in Indonesian Green Index of Sri-Kehati 2015-2019. Research variables include sustainability report, regulation, industry sensitivity, analyst coverage, and information asymmetry. Data analysis uses logistics regression. Status of state-owned firms, sustainability finance regulation, industry sensitivity, analyst coverage, and information asymmetry have effect on sustainability report disclosure. In the context of legitimacy theory, sustainability report as a legitimacy of firms’ businesses that have to be linear with government, regulator, and public interests. As a political cost perspective; sustainability report is used to avoid any penalty costs from government and regulator. In the agency theory perspective, analyst role to reduce information asymmetry and support more information disclosure of sustainability report to the market.
DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD HEXAGON Iqsan Bifadli; Hardi Hardi; Ferdy Putra
Jurnal Akuntansi Bisnis Vol 16, No 2 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i2.3585

Abstract

Latar Belakang: Fenomena kasus kecurangan laporan keuangan yang terjadi pada perusahaan sektor manufaktur sering dilakukan dengan memanfaatkan banyaknya alur proses produksi yang terjadi dalam perusahaan.Tujuan: Penelitian ini bertujuan untuk mendeteksi terjadinya financial statement fraud dengan menggunakan analisis fraud hexagon.Metode Penelitian: Penelitian ini menggunakan analisis data menggunakan regresi logistik dengan bantuan aplikasi SPSS, sampel 52 perusahaan berdasarkan metode purposive sampling.Hasil Penelitian: Hasil penelitian menunjukkan pengaruh variabel nature of industry terhadap variabel financial statement fraud. Akan tetapi, pada variabel external pressure, personal financial need, change in director, state-owned enterprises, ineffective monitoring, change in auditor, dan frequent number of CEO’s picture tidak berpengaruh terhadap variabel financial statement fraud.Keaslian/Kebaruan Penelitian: Merupakan penelitian yang menggunakan teori fraud hexagon dikemukakan oleh Vousinas (2019) yang merupakan teori terbaru tentang fraud. Analaisi fraud hexagon digunakan untuk mendeteksi adanya financial statement fraud pada perusahaan manufakturKata kunci: Manufaktur, Fraud, Fraud Hexagon, Analisis, Financial Statement Fraud.