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Pengaruh Laba, Arus Kas, dan Corporate Governance Terhadap Prediksi Financial Distress Elvira Try Oktaviani; Mu'minatus Sholichah
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i2.2247

Abstract

This research aims to analyze the effect of earnings, cash flow, and corporate governance to predict financial distress. The Corporate governance in this study using the indicator frequency of board meeting, competence of audit committee, and institutional ownership. This research used annual report of the manufacturing companies listed on Indonesia Stock Exchange at the period of 2016-2018. The technique of selecting samples in this research uses purposive sampling and analyze data using logistic regression analysis. The result of this research showed that earnings and institutional ownership has an effect on the financial distress condition. While cash flow, frequency of board meeting, and competence of audit committee doesn’t has an effect on the financial distress condition.
Reaksi Pasar atas Manajemen Laba Fery Friyo Handoko; Mu'minatus Sholichah
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 1 (2019): Maret 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.427 KB) | DOI: 10.30587/jiatax.v1i2.987

Abstract

Abstract This research examine the capital market reaction on earnings management. Agency conflict represented by information asymetry caused earnings management. Managers have incentive to play accounting method and estimate to gain certain amount of earnings. Hereafter, investor have interest regarding their invesment decision. They rely on accounting information that represented in financial statement.Based on premise in Signalling Theory, we then hypothesized that investor would response any information addressed to them.Sample and population that used to test hypothesis taken from listed manufacturing company during 2015-2017. We documenting data from financial statement items. We obtain 40 manufacturing company that comply to purposive sampling requirement. We use simple regression to do data analysis. We found the empirical evidence that market reac the earnings management indication. There is empirical fact that cummulative abnormal return decreas when determinate by discretionarry accruals. This research conclude that market reacting the earnings management indication generally.
PENGARUH RETURN ON EQUITY, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP ABNORMAL RETURN Firda Safiroh; Mu'minatus Sholichah
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i3.198

Abstract

This study aims to determine the effect of Return on Equity, leverage, and dividend policy on abnormal return. This type of research is quantitative research using secondary data. Methods of collecting data from this study using the method of documentation. The sample in this study is companies listed on the Indonesia Stock Exchange and LQ45 indexed in 2019-2021. The sample was selected by purposive sampling method and obtanined 28 samples. The test is carried out using multiple linear regression using SPSS 24. The results of this research show that Return on Equity, and leverage has no significant effect on abnormal return. Dividend policy has a significant effect on abnormal return. This study has limited research variabels and research years.
Customer Relationship Management Moderation in School Selection at Al Ibrah Gresik Triasmono Triasmono; Mu'minatus Sholichah; Eva Desembrianita
PALAPA Vol 11 No 2 (2023): NOVEMBER
Publisher : LP2M STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/palapa.v11i2.3803

Abstract

This research explores the moderating influence of Customer Relationship Management (CRM) on Word of Mouth (WOM), service quality, and school location in relation to school selection decisions at AI Ibrah Gresik Integrated Islamic Middle School. The study adopts a quantitative descriptive research approach and collects data from SD IT AI Ibrah and SMP IT AI Ibrah, situated in JI. Brotonegoro Gresik, East Java, Indonesia. Smart PLS 3 software is employed for data analysis. The study reveals several significant findings. Firstly, Word of Mouth (WOM) directly impacts election decision, where recommendations and experiences from others play a vital role in individuals' decision-making process. Secondly, service quality is identified as a crucial factor influencing election decision, as individuals tend to favor schools offering high-quality services. Additionally, school location has a direct influence on election decision, with geographical factors and accessibility significantly influencing parents' school choices. Moreover, Customer Relationship Management (CRM) also holds a direct impact on election decision. Effective interactions and communications between the school and parents substantially affect the decision-making process. Furthermore, CRM is observed to moderate the relationship between WOM and election decision, as well as the link between service quality and election decision. However, CRM is found to be incapable of moderating the interaction between school location and election decision.