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Pengaruh Persepsi Return Dan Social Media Influencer Terhadap Minat Investasi Mahasiswa Di Pasar Modal Dengan Pengetahuan Investasi Sebagai Variabel Moderating (Studi Kasus Pada Mahasiswa S-1 Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Brawijaya) Sulaksono, Ivanna Emmanuela; Ghofar, Abdul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.4.90

Abstract

This quantitative descriptive study aims to analyze the effect of return perception and social media influence on students’ interest in investment. The sample of this research involves Accounting students that have taken Investment Management courses. The questionnaire consists of sixteen question items, all measured by the Likert scale, which was used to collect data from participants. Questionnaires were distributed to 215 quota-sampling-selected respondents and were analyzed by multiple and moderated regression analysis. Results show that both return perceptions and social media influencers have a positive influence on students’ interest in investment, and investment knowledge does not moderate the influence of return perceptions and social media influencers on students’ interest in investment.   Abstrak Penelitian ini bertujuan untuk menguji pengaruh dari persepsi return dan social media influencer terhadap minat investasi mahasiswa. Objek dalam penelitian ini adalah mahasiswa Jurusan Akuntansi yang telah menempuh mata kuliah Manajemen Investasi, yaitu mahasiswa angkatan 2018 dan 2019. Jenis penelitian ini adalah kuantitatif. Sampel dalam penelitian ini diambil menggunakan teknik quota sampling. Kuesioner disebarkan kepada 215 responden dengan menggunakan enam belas item pertanyaan. Setiap item pertanyaan diukur dengan menggunakan lima skala Likert. Hasil penelitian menunjukkan bahwa persepsi return dan social media influencer berpengaruh positif pada minat investasi mahasiswa dan tidak ada efek moderasi pengetahuan investasi pada hubungan persepsi return dan social media influencer terhadap minat investasi mahasiswa.
Pengaruh Struktur Kepemilikan, Masa Jabatan CEO, dan Jenis Kelamin CEO Terhadap Manajemen Laba Nirmala, Jessica Gina; Ghofar, Abdul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.249

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This study aims to determine the effect of family ownership, public ownership, CEO tenure, and CEO gender on the earnings management of manufacturing companies listed on the Indonesia Stock Exchange between 2019 and 2021. The samples include 243 data selected through purposive sampling method, and analyzed by multiple linear regression. The results of the study exhibit that CEO tenure has a negative effect on earnings management; family ownership, public ownership, and CEO gender have no effect on earnings management; and family ownership, public ownership, CEO tenure, and CEO gender simultaneously affect earnings management. The result of robustness test conforms with those of the initial hypothesis testing.
Pengaruh Rasio Profitabilitas, Solvabilitas, Likuiditas, Aktivitas dan Ukuran Perusahaan Terhadap Audit Report Lag (Studi Pada Perusahaan Industri Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Aryatama, Enggal; Ghofar, Abdul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.3.285

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Audit report lag is the period for completion of the annual financial statement audit, from the closing date of the company's books to the date stated in the independent auditor's report. This study aims to determine the effect of profitability, solvency, liquidity, activity, and company size ratios on audit report lag in primary consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, either simultaneously or partially. The sampling technique in this study used a purposive sampling technique and obtained 73 company samples. The data analysis technique uses panel data regression. The results showed that solvency positively affects audit report lag and company size harms audit report lag. At the same time, profitability, liquidity, and activity do not affect audit report lag. Abstrak Audit report lag merupakan rentang waktu penyelesaian pelaksanaan audit laporan keuangan tahunan yaitu sejak tanggal tutup buku perusahaan sampai dengan tanggal yang tertera pada laporan auditor independen. Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas, solvabilitas, likuiditas, aktivitas, dan ukuran perusahaan terhadap audit report lag pada perusahaan industri barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021, baik secara simultan maupun parsial. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan diperoleh 73 sampel perusahaan. Teknik analisis data menggunakan regresi data panel. Hasil penelitian menunjukan bahwa solvabilitas berpengaruh positif terhadap audit report lag dan ukuran perusahaan berpengaruh negatif terhadap audit report lag, sedangkan profitabilitas, likuiditas, dan aktivitas tidak berpengaruh terhadap audit report lag.
Determinants and Consequences of Extended Disclosure under Concentrated Ownership Environment: The Indonesian Evidence: Penentu dan Konsekuensi dari Pengungkapan yang Diperpanjang di bawah Lingkungan Kepemilikan Terkonsentrasi: Bukti Indonesia Ghofar, Abdul
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 5 No. 2 (2019): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.692 KB) | DOI: 10.21070/jbmp.v5i2.2735

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This study is aimed at providing evidence in regard with (1) the economic consequences of quality of extended disclosure and (2) the influence of ownership and director char- acteristics on the quality of extended disclosure. Using 260 firm years of the Indonesian firms, this study finds that the increase of disclosure quality is found to have a positive correlation with the increase of share price five (5) days after the announcement date of financial reports and the increase of Return of Assets (ROA). In regard with ownership and director characteristics, this study finds that government ownership and size of board have a positive relationship with disclosure quality; while management and block-holder ownership are not relevant in increasing disclosure quality. It is also found that individual characteristics of director which are independence and financial expertise/background do not have any relationship with the quality of extended disclosure. From the study, it can be concluded that extended disclosure is an effective tool to increase the financial performances of a firm under a concentrated ownership environment such as in Indone- sia. Government and board directors are two players who induce firms to increase trans- parency through voluntarily disclosure.
Social Media Usage and Stock Return: The Mediating Role of Profitability Mody Kusumatuti, Febriyanti; Ghofar, Abdul; Widya Prihatiningtias, Yeney
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.36339

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Purpose: This study aims to determine the effect of social media usage on stock returns and the role of profitability as a mediating variable. Methodology/approach: This study uses a quantitative approach. The population in this study were consumer non-cyclical sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used was purposive sampling and 31 companies were obtained with an observation period of 4 years, resulting in 124 sample units in this study. Findings: The results showed that the social media usage had a positive effect on stock returns, but profitability was unable to mediate the positive effect of social media usage on stock returns. Practical implications: The results of this study can provide strategic insights to consumer non-cyclical companies regarding the maximization of social media usage by companies. This aims to see the dynamics of social media which will ultimately affect the company's stock returns. Originality/value: Research related to impression management on social media and stock returns has not been widely conducted. Research with similar themes was conducted in the previous decade so it can be indicated that it is less relevant to current conditions. The research is a development of previous research that separately tested the use of social media on profitability and profitability on stock returns. Therefore, this study uses a mediating variable of profitability with a proxy for return on assets. This study also adds one category of impression management, namely financial achievement Keywords: Social Media; Stock Return; Profitability
Kelimpahan dan Distribusi Larva Ikan Di Perairan Mangkang Wetan Semarang Bachtiar, Rizal; Ghofar, Abdul; Taufani, Wiwiet Teguh
Management of Aquatic Resources Journal (MAQUARES) Vol 11, No 1 (2024): MAQUARES
Publisher : Fakultas Perikanan dan Ilmu Kelautan, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/marj.v11i1.29348

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Pantai Mangkang Wetan merupakan salah satu pantai dengan vegetasi mangrove di Kota Semarang. Kawasan mangrove merupakan daerah asuhan bagi larva ikan yang mampu menyediakan suplai makanan dan perlindungan bagi larva ikan. Tujuan dari penelitian ini yaitu untuk mengetahui kelimpahan, pola distribusi, dan komposisi larva ikan di kawasan Pantai Mangkang Wetan. Penelitian ini dilaksanakan pada Februari hingga Maret  di Pantai Mangkang Wetan Kota Semarang. Metode yang digunakan adalah survei, dan metode untuk pengambilan sampel adalah metode random sampling. Analisis data yang digunakan yaitu pola distribusi (Indeks Morisita (Iδ)), Indeks Keanekaragaman (H’), Indeks Keseragaman (e), dan Indeks Dominasi (D). Hasil penelitian larva ikan yang yang berhasil teridentifikasi sebanyak 83 individu yang terdiri dari 3 famili: Chanidae (63 individu), Mugilidae (16 individu), dan Ambassidae (4 individu). Kelimpahan larva ikan tertinggi terdapat pada stasiun 1 titik 2 dengan kelimpahan 15 ind/m3, sedangkan yang terendah stasiun 2 titik 3 dengan kelimpahan 2 ind/m3. Larva ikan famili Chanidae dan Ambassidae menyebar secara mengelompok, sedangkan larva ikan famili Mugilidae menyebar secara acak. Larva ikan yang medominasi adalah larva ikan famili Chanidae. 
Distribusi Spasial Dan Status Perlindungan Ikan Hiu Yang Didaratkan Di Pelabuhan Perikanan Samudera Cilacap Ashari, Asqita Rakhma; Hartoko, Agus; Ghofar, Abdul
Management of Aquatic Resources Journal (MAQUARES) Vol 11, No 2 (2024): MAQUARES
Publisher : Fakultas Perikanan dan Ilmu Kelautan, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/marj.v11i2.31886

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Perairan Cilacap merupakan perairan yang mengarah ke Samudera Hindia dan memiliki akses perikanan yang cukup besar. Potensi perikanannya antara lain ikan hiu dan Pelabuhan Perikanan Samudera Cilacap menjadi salah satu dari sembilan sentra pendaratan hiu di Indonesia. Tujuan dari penelitian ini adalah untuk menemukan model spasial ikan hiu berdasarkan suhu permukaan laut, mengetahui spesies yang tertangkap dan status perlindungannya. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan analisis melalui Empirical Cumulative Distribution Function (ECDF) dan regresi polinomial. Data yang digunakan adalah data produksi perikanan PPS Cilacap tahun 2019-2020, data suhu permukaan laut CMEMS. Pada musim barat 2019, Cucut Slendang tersebar pada suhu 22,2 – 25,7 oC. Cucut Lanjaman pada suhu 22,2 – 26,2 oC. Pada musim timur 2019, Cucut Slendang pada suhu 23,3 – 28,5 oC, Cucut Lanjaman pada suhu 23,4 oC – 28,5 oC. Pada musim barat 2020, Cucut Slendang pada suhu 23,4 – 26,0 oC, Cucut Pahitan pada suhu 22,9 – 26,1 oC. Pada musim timur 2020, Cucut Slendang pada suhu 23,2 – 27,3 oC, Cucut Cakilan pada suhu 23,2 – 26,8 oC. Spesies ikan hiu yang tertangkap yaitu Cucut Slendang (Prionace glauca), Cucut Pahitan (Alopias superciliosis), Cucut Lanjaman (Carcharhinus falciformis), Cucut Cakilan (Isurus oxyrinchus), Cucut Tikusan (Alopias pelagicus), Cucut Cakilan Air (Isurus paucus), Cucut Pasiran (Carcharhius plumbeus), Cucut Martil (Sphyrna lewini), Cucut Brevipina (Carcharhinus brevipina) dan Cucut Buas (Galeocerdo cuvier). Status perlindungan diketahui berdasarkan Peraturan Pemerintah, CITES dan Red List IUCN.
Pendugaan Parameter Populasi Hiu Lanjaman (Carcharhinus falciformis) yang Didaratkan di PPS Cilacap, Jawa Tengah Qonitah, Afifah; Solichin, Anhar; Ghofar, Abdul
Management of Aquatic Resources Journal (MAQUARES) Vol 11, No 1 (2024): MAQUARES
Publisher : Fakultas Perikanan dan Ilmu Kelautan, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/marj.v11i1.28049

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Hiu Lanjaman (C. falciformis) banyak ditemukan di perairan Selat Makassar dan Samudera Hindia. Peningkatan permintaan terhadap spesies ini menyebabkan upaya penangkapan yang semakin meningkat,. Hal ini dikhawatirkan nantinya akan berdampak pada penurunan jumlah populasi Hiu Lanjaman (C. falciformis) sehingga berakibat pula pada kepunahan spesies tersebut apabila tidak adanya upaya pengelolaan. Tujuan dari penelitian ini adalah untuk menganalisa parameter pertumbuhan serta mengetahui laju mortalitas dan tingkat ekploitasi Hiu Lanjaman yang didaratkan di PPS Cilacap, Jawa Tengah. Metode yang digunakan dalam penelitian ini adalah metode acak sederhana,. Data yang dikumpulkan adalah ukuran panjang ikan (cm), berat ikan (kg), alat tangkap dan daerah penangkapan ikan. Pengambilan data dilakukan selama tiga bulan. Hasil penelitian diperoleh ukuran panjang ikan berkisar 54–248 cm. Hasil analisis hubungan panjang berat dari 637 ekor sampel diperoleh persamaan W=0,0000745FL2,792 dengan pola pertumbuhan alometrik negatif. Nilai mortalitas total 6,23/tahun dan laju eksploitasi sebesar 0,63 dengan perkiraan puncak rekrutmen pada bulan Juli.
The Influence of Entrepreneurial Ecosystem on Entrepreneurial Perceptions and Entrepreneurial Success Faizah, Niswatul; Effendi, Mohammad Irhas; Ghofar, Abdul
Jurnal Manajemen Bisnis Vol. 15 No. 2: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i2.22065

Abstract

Research aims: This research aims to determine the impact of entrepreneurial ecosystems on entrepreneurial perceptions and entrepreneurial success.Design/Methodology/Approach: The sample in this research was 118 bamboo handicraft MSMEs (Micro, Small Medium Enterprise) in Sleman Regency Yogyakarta, selected using the cluster random sampling method with data data analysis using SEM-PLS.Research findings: The results of this study showed that entrepreneurial ecosystem variables such as market access, human resources, government regulations, and infrastructure had a significant positive impact on entrepreneurial success and entrepreneurial perceptions. However, education and training, as well as culture, do not Significantly influence.Theoretical Contribution/Originality: MSME performance is an important way to measure the success of MSMEs. A strong entrepreneurial ecosystem and positive perceptions of entrepreneurs are expected to improve MSME performance.Practitioners/Policy Implications: This research is expected to be a reference and consideration for SMEs and the government to strengthen entrepreneurial ecosystem factorso that it will have an impact on entrepreneurial perceptions and improve SME performance.Research Limitations/Implications: There are several limitations to this study that need to be considered for future research. First, the focus is only on certain industries, so caution is needed in generalizing the results to these industries. Second there were challenges in data collection due to unclear addresses and the closure of some MSMEs.
Analysis of Factors Influencing The Financial Fraud of Village Funds during The Covid19 Pandemic Manuhara Putra, Wahyu; Subroto, Bambang; Rahman, Aulia Fuad; Ghofar, Abdul
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.732

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Purpose—This study aims to examine and analyze the factors that influence financial fraud in the management of village funds during the coronavirus pandemic using the Pentagon fraud theory. Design/methodology/approach—This study examined Village fund financial fraud using the fraud pentagon theory. This research uses quantitative methods. Data was collected through a questionnaire survey and analyzed using the structural equation model in SmartPLS version 2.0. Findings — This study found that financial fraud in village funds was influenced by effective monitoring, the village apparatus's rationality, the village apparatus, and the position of the village apparatus. Practical implications — The central government and village communities must increase monitoring of the use of village funds. Originality/value—This study adds morality as a factor in village fund fraud to the Pentagon fraud theory. Keywords — fraud pentagon; village funds; morality, coronavirus pandemic. Paper type — positive paradigm
Co-Authors - Djuwito A.A. Ketut Agung Cahyawan W Abubakar, Usman Achsin, M Adi Hidayat Pradana Adiningsih, Annisa Dwi Amalia Agus Firmansyah Agus Hartoko Akmalia, Desta Safa Nur Ali Djamhuri Ana Farida Ulfa, Ana Farida Anhar Solichin Anjayanti, Lulu Aqila, Hafizh Ardiniamalia, Utari Areta Widya Kusumadewi Arif Rahman Aryatama, Enggal ASHARI - Ashari, Asqita Rakhma Astuti, Vera Yuni As’ad, Zulfikar Aulia Fuad Rahman Azizi, Nurul Amin Bachtiar, Rizal Bambang Purnomosidhi Bambang Subroto Bhakti, Sylvi Prihatini Bram Setyadji, Bram Budi Nugraha, Budi Damar Nusawicaksono Kurniawan, Damar Nusawicaksono Daryumi Daryumi, Daryumi Dela, Jamaludin Arya Denia, Mareta Fitri Desty Wahyuni Ginting Dian Wijayanto Didik Wahju Hendro Tjahjo Djuwito Djuwito Dwi Rinda Sulistiowati Dwinanto, Irwin Dyah Tjahyandari Suryaningtyas Edi Wibowo Suwandi Effendi, Mohammad Irhas Eko Ganis Sukoharsono Eko Susilo Eny Zuhrotin Nasyi’ah Erika Kurniawati, Erika Fahmi Fahmi Faid, Muhammad Nabil Faizah, Niswatul Fajrur Rohman, Fajrur Farohiyah, Nuroin Firmansyah Firmansyah Firtasari Simanullang, Firtasari Frida Purwanti Galuh Kirana Anindhita Haeruddin Haeruddin Handaru, Wuri Cahya Harmasnida Rachma, Harmasnida Hendrawan, Andika Luky Setiyo Henny Liestiana, Henny Hens Saputra Herin Mawarti Ika Rianita Azizah, Ika Rianita Islam Nurwantoro, Dorit Bayu Islam Nurwantoro, Dorit Bayu Ismail, Mochammad Ismail, Mochammad Iwan Triyuwono Jawo, Mohammed Jawo, Muhammed Khoirul Umam Khoirul Umam Hasbiy Krisliyana Mia Anggarini, Krisliyana Mia Kurniawati Kurniawati Kurniawati Kusumawardani, Ayudiana Laily Fitriani Larasati, Wahyu Kartika Lia Yulianti Lidya Dewintha Laksmi Lisnaningrum, Destya Lukia Zuraida Luqmanul Hakim Luthfiani, Laeli Maharani, Cevira Dewi Manuhara Putra, Wahyu Marbun, April Yani Mardiana, Hermin Maretha Tristi Hapsari Masruroh Masruroh MASRUROH Merantika Puspaningdiah Mirna Amirya Misbahuddin Azzuhri Mody Kusumatuti, Febriyanti Mohamad Salah R. Ashour, Mohamad Salah R. Mokhamad Imam Subeqi, Mokhamad Imam Muhamad Sutri Wardani Muhammad Azhar Muhammad Faisal Riza Muhammad Zulfikar Munawaroh, Neneng Hikmatul Mustafa, Anwar Nabiilah, Adinda Shafaa Nur Nafi’a, Insania Nainggolan, Libero Filius Ningrum, Yulita Dwi Ningsih, Lutfiyah Nirmala, Jessica Gina Novanty, Savira Trista Nugraha, Satria Wiratama Nugraha, Yoga Oktafia, Yeni Pangaribuan, Rachel Hagiographa Pramita, I Putu Bayu Pratama, Fadhil Irvan Puji Astuti pujiani Pujiani, Pujiani Pujiono Wahyu Purnomo Qisthia, Sekar Ariani Qonitah, Afifah Rahmawati, Mamik Rian Kisworo Rizky Oktarina Nur Dewanti Rosjidi, Mochamad Rosjidi, Mochamad Sabihaini Sabihaini Sabrina Dwi Prihartini, Sabrina Dwi Sahala Hutabarat Sani Adela, Sani Sarah Az Zahra Savika, Fanny Putri Setiawansyah, Reandi Setyawati, Rufaida Sheila Almaida, Sheila Sheila Puspa Arrum, Sheila Puspa Siti Muniroh Siti Rudiyanti Skar Puji Astuti, Skar Puji Sri Mulyanti Sri Redjeki Sulaksono, Ivanna Emmanuela Supriharyono Supriharyono Suradi Wijaya Saputra Suryanti Suwardi Suwardi Tandirerung, Murbantan Tandirerung, Murbantan Taufani, Wiwiet Teguh Umami, VIna Riza Vajriyanti, Eva Wahyu Kartika Larasti Wandayu, Rika Candra Wibisana, Muhammad Jusuf Wicaksana, Ilyas Surya Wulandari, Ragita Hana Wuri Cahya Handaru Wuryan Andayani Yani, Athi’ Linda Yeney Widya Prihatiningtias Zulfikar Zuliani Zuliani -