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<![CDATA[Opini Audit BPK-RI dan Substansi Kinerja Keuangan Pemerintah Daerah Kota/Kabupaten di Provinsi Kalimantan Barat ]]>
<![CDATA[Zulkarnain Zulkarnain]]>;
<![CDATA[Rezka Andriansyah]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 1 No. 1 (2018): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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<![CDATA[This study aims to examine whether any significant differences the financial performance of the local city/regency government who gets unqualified audit opinion and qualified audit opinion. The financial performance of the local city/regency government measured by APBD financial ratios such as regional independence ratio, effectiveness ratio, effeciency ratio, activity ratio, and growth ratio. This study employs publicly available data from financial database of a sample of 14 local city/regency government-year in West Kalimantan Province, Indonesia for the years of 2012-2016. Using independent sample test, this study finds that there are no significant differences the financial performance of the local city/regency government who gets unqualified audit opinion and qualified audit opinion, except for regional independence ratio.]]>
<![CDATA[Peran Profitability dan Capital Structure dalam Memengaruhi Firm Value ]]>
<![CDATA[Zulkarnain Zulkarnain]]>;
<![CDATA[Rida Farida]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 1 No. 2 (2018): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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<![CDATA[This study aims to examine the effect of profitability and capital structure to firm value. Data collected from manufacturing company sub sector secondary of consumer goods industry listed in the Indonesia Stock Exchange in 2012-2016. The sample collection technique is carried out by using purposive sampling method. Based on the determined criteria, so the samples are 31 manufacturing companies sub sector secondary of consumer goods industry which have continuously published their financial annual report during the period of 2012-2016. The research hypothesis is performed by using multiple linear regressions analysis technique with the assistance of SPSS application version 20. The result of this study shows that profitability, represent by Return on Asset (ROA) has significant positive effect to the firm value, represent by Price to Book Value (PBV). Capital structure, represent by Debt to Equity Ratio (DER) on the other hand has insignificant negative effect to the firm value (PBV). The result of F test shows that simultaneously Return on Asset (ROA) and Debt to Equity Ratio (DER) has significant positive effect to firm value (PBV).]]>
<![CDATA[Kepatuhan Wajib Pajak Melalui Pengetahuan Perpajakan dan Kepercayaan pada Pemerintah ]]>
<![CDATA[Zulkarnain Zulkarnain]]>;
<![CDATA[Elvan Alvian Iskandar]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 2 No. 1 (2019): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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<![CDATA[This research is aimed at finding influence of: (1) Taxation knowledge on individual taxpayer’s compliance, (2) Trust in government on individual taxpayer’s compliance, and (3) Both taxation knowledge and trust in government on individual taxpayer’s compliance. The population on this research are 62 employee of PT Usaha Giat Sejahtera. Collecting data using primary data source on the form of questionnaire. This research used some perquisite tests analysis such as normality test, multicolinearity test, and heteroscedasticity test. This research use double linear regression analysis as for the data analysis technique. The research reveal that the taxation knowledge gives positive influence on taxpayer’s compliance. Trust in government did not influence taxpayer’s compliance. Taxation knowledge and trust in government simultaneity show a positive influence.]]>
<![CDATA[Karakteristik Dewan Direksi dan Pengaruhnya terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Zulkarnain Zulkarnain]]>;
<![CDATA[Wuri Mirawati]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 2 No. 2 (2019): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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<![CDATA[This study examines the impact of board characteristic on firm financial performance. Firm financial performance is measured by ROA. Board characteristic are defined by gender, age, and nationality. This study employs publicly available data from annual reports of a sample of 50 firm observation. Using multiplied linear regression analysis with hypotheses test of t statistics, this study finds gender and age, partially, had no significant impact on firm financial performance. The foreign board membership on the other hand, partially, had positive and significant impact on firm financial performance.]]>
<![CDATA[Pengaruh ROA dan DER Terhadap Stock Price Perusahaan yang Terdaftar di BEI ]]>
<![CDATA[Zulkarnain Zulkarnain]]>;
<![CDATA[Regina Syahara]]>;
<![CDATA[Yuli Novitasari]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 3 No. 1 (2020): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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<![CDATA[The aim of this study to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Stock Price of the food and beverage subsector manufacturing companies listed on Indonesia Stock Exchange in 2013-2017. Population of this study are 18 companies. Sample selection is done by using purposive sampling method to obtain 12 companies. Data used in this study is secondary data obtained from the company’s annual report. The data analysis technique used was multiple linear regression with SPSS version 25. The results showed that ROA had a positive-significant effect on Stock Price. DER on the other hand has no effect on Stock Price. Simultaneously, ROA and DER have a significant effect on Stock Price of the food and beverage subsector manufacturing companies for 2013-2017.]]>
<![CDATA[Analisis Rasio Keuangan Daerah untuk Mengukur Kinerja Keuangan Pemerintah Kabupaten/Kota di Jawa Barat ]]>
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 3 No. 1 (2020): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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<![CDATA[Measurement of the financial performance of local governments can show the financial condition of local governments and the ability of the region to explore and manage the existing sources of funds. A good regional financial performance can be seen from its effectiveness in exploring regional potentials, lower dependency on the central government, and a larger portion of PAD to finance regional development. This study seeks to measure the financial performance of the District-City Government in West Java by using a regional financial ratio measurement tool, which consists of the Fiscal Decentralization Ratio, the Regional Government Financial Dependency Ratio, the PAD Effectiveness Ratio, and the Capital Expenditure Ratio. The results of the measurement of the Fiscal Decentralization Ratio concluded that the financial capacity of the Regency-City Government in West Java is still classified as "LESS". The measurement results of the Regional Government Financial Dependency Ratio concluded that there were no local governments whose financial dependence on transfer funds falls into the "LOW" category. The results of the measurement of the PAD Effectiveness Ratio concluded that the majority of local governments in West Java had been effective and very effective in realizing the PAD target. And the results of the Capital Expenditure Ratio measurement concluded that there had been efforts from the District-City Government in West Java to maximize Capital Expenditures. This study has several limitations. Subsequent research can add the scope of testing or assessment to be more comprehensive, for example by conducting tests or studies on the determinants of the financial performance of local governments or the impact resulting from the factual conditions of the financial performance of local governments.]]>
<![CDATA[Analisis Pengaruh Intellectual Capital Terhadap Firm Value dengan Roa sebagai Variabel Moderasi (Studi Empiris pada Sub Sektor Perbankan yang Terdaftar Di BEI Tahun 2012-2016) ]]>
<![CDATA[Zulkarnain Zulkarnain]]>;
<![CDATA[Siti Annisa Failasufi]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 3 No. 2 (2020): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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DOI: 10.52851/cakrawala.v3i2.59
<![CDATA[This research aims to analyze influence of intellectual capital on firm value with ROA as a moderating variable in banking companies in Indonesia. This research uses intellectual capital value added consisting of VACA, VAHU, and STVA as independent variable. This research also examines the relationship between intellectual capital and firm values which are moderated by financial ratios. The financial ratio used is return on assets which is used as a moderating variable. The samples consisted of 14 companies listed on the Indonesia Stock Exchange and published their financial statement in the 2012-2016 period. The data was used in this research was the secondary data and selected by using purposive techniques. The analysis implement that used was the linear regression analysis at a 5% significance level. The results of this research provides evidence that intellectual capital value added which is the sum of VACA, VAHU, and STVA has a positive effect on the value of the firm by being moderated by ROA. Based on the results of this research, it was also provides evidence that intellectual capital affects the value of the firm by moderating ROA.]]>
<![CDATA[Pengaruh Kepemilikan Institusional Asing dan Kinerja Keuangan terhadap Harga Saham ]]>
<![CDATA[Zulkarnain Zulkarnain]]>;
<![CDATA[Siti Mariyam]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 4 No. 2 (2021): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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DOI: 10.52851/cakrawala.v4i2.84
<![CDATA[Kajian ini dimaksudkan guna menyelidiki pengaruh kepemilikan institusional asing dan ke mampu an finansial yang diproksikan atas Return on Equity (ROE) atas harga saham. kajian di Bursa Efek Indonesia periode 2012 -2016. Sampel kajian ditetapkan atas memakai teknik purposive sampling dan didapatkan sampel sebanyak 11 perseroan atas 55 pengamatan. Teknik analisis data memakai analisis regresi berganda dan menggunakan alat bantu SPSS versi 20. Hasil kajian memperlihatkan bahwa kepemilikan institusional asing berpengaruh positif atas harga saham. Keberadaan investor asing dianggap mampu memberikan andil melalui strategi dan metode untuk meningkatkan nilai perseroan. ROE juga ditemukan berpengaruh positif atas harga saham. Return yang baik mampu menarik perhatian investor. Ketertarikan investor atas permintaan untuk bergabung yang semakin besar mampu meningkatkan harga saham.]]>
<![CDATA[Pengaruh Kepemilikan Institusional, Kepemilikan Bank, dan Kepemilikan Pendiri Terhadap Intensitas R&D ]]>
<![CDATA[Zulkarnain Zulkarnain]]>;
<![CDATA[Seli Nurdianti]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 5 No. 1 (2022): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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DOI: 10.52851/cakrawala.v5i1.92
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, kepemilikan bank, dan kepemilikan pendiri terhadap intensitas R&D. Metode penelitian menggunakan pendekatan kuantitatif. Data diperoleh dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 52 perusahaan dengan pengamatan sejumlah 156 pengamatan. Analisis data menggunakan metode regresi data panel dengan alat bantu aplikasi Eviews 10. Hasil penelitian menunjukkan bahwa kepemilikan institusional secara parsial berpengaruh positif dan signifikan terhadap intensitas R&D, sedangkan kepemilikan bank dan kepemilikan pendiri tidak berpengaruh terhadap intensitas R&D. Koefisien determinasi menunjukkan nilai Adjusted R-Square sebesar 2,37%. Penelitian ini memiliki keterbatasan pada sampel penelitian yang tidak memublikasikan siapa pendiri perusahaannya baik di laporan tahunan, website perusahaan, dan website lainnya, sehingga sulit ditemukan siapa pendiri perusahaan dan ada atau tidaknya kepemilikan saham oleh pendiri. Melalui penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi para pihak untuk memerhatikan investasi pada R&D, termasuk pula pengungkapannya di dalam laporan tahunan.]]>
<![CDATA[Pengungkapan Lingkungan, Sosial, dan Tata Kelola Perusahaan Peraih Environmental, Social, and Governance Disclosure Award 2021 ]]>
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 5 No. 2 (2022): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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DOI: 10.52851/cakrawala.v5i2.130
<![CDATA[Informasi terkait dampak lingkungan, sosial, dan tata kelola sangat penting sebagai sinyal pengukuran dampak keberlanjutan dan etis perusahaan. Perusahaan dapat menyajikan atau mengungkapkan informasi ini, baik menjadi bagian dari laporan tahunan atau secara khusus dalam laporan keberlanjutan. Penelitian ini bertujuan untuk menganalisis pengungkapan lingkungan, sosial, dan tata kelola dalam laporan keberlanjutan tahun 2020 dari perusahaan peraih ESG Disclosure Award 2021. Perusahaan tersebut yaitu PT Pupuk Indonesia (Persero) Tbk (PHIC) dan PT Bank Rakyat Indonesia (Persero) Tbk (BBRI). Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif deskriptif. Indeks Standar GRI digunakan sebagai acuan dalam menganalisis pengungkapan lingkungan, sosial, dan tata kelola perusahaan. Hasil penelitian menunjukkan bahwa PHIC sebagai perusahaan yang bergerak dalam industri kimia mengungkapkan lebih banyak aspek lingkungan dan sosial dibanding BBRI yang bergerak dalam industri jasa perbankan. Hal ini karena dampak signifikan langsung dari kegiatan operasional BBRI terhadap lingkungan dan sosial lebih rendah dibanding PHIC. Aspek pengungkapan sosial yang belum dan dapat dipertimbangkan oleh BBRI untuk diungkapkan dalam laporan keberlanjutan adalah keanekaragaman dan kesempatan setara, yaitu yang berkaitan dengan dukungan BBRI terhadap keberagaman dan kesetaraan mengikuti program rekrutmen karyawan, misalnya dari daerah terluar Indonesia dan penyandang disabilitas.]]>
