Garuda - Garba Rujukan Digital

Financial Literacy, Digital Literacy and Financing Preferences Role to Micro and Small Enterprises’ Performance Pepie Diptyana; Nur'aini Rokhmania; Erida Herlina
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 2 (2022): March 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Purpose: This research aims to examine financial literacy, digital literacy and financing preferences influences toward micro and small enterprises (MSEs) performance Design/methodology/approach: This research used quantitative method and SmartPLS were employed to test the hypotheses Findings: financial literacy and digital literacy has significant positive influence to MSEs performance. External financing has negatively significant influence toward performance. Financial literacy is positively significant to internal financing. Research limitations/implications: Due to limitations of response rate, this research model for external financing preferences results limited adjusted r-square. We suggest that next research can expand the samples, and variables. Practical implications: This research implies that MSEs need literacy supports to get reliable information about market access, analyzing financial performance and budget, government policies which affect their financial condition, from universities and governments as policy-maker. Originality/value: There were limited studies which examining MSEs performance for surviving in crisis period. This research provides data about financial literacy, digital literacy and financing preferences to enhance MSEs performance. Paper type: Research paper

PENGARUH MODAL INTELEKTUAL, ARUS KAS BEBAS DAN PERTUMBUHAN ASET TERHADAP NILAI PERUSAHAAN Haniah Barmin; Erida Herlina
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Firm value is an investor's view of the success of a company which is usually rated by the stock price. The value of the firmvis very important, because it can reflect the firm's financial performance which can have an impact on the desire of investors to invest in the firm. The firm value can reflect how the condition of the company. The purpose of this study was to determine the effect of intellectual capital, free cash flow, asset growth, liquidity and business risk to firm value. The population of this study is LQ45 company that listed in Indonesia Stock Exchange from 2017 to 2019. The sampling method used was purposive sampling method with a sample size of 183 during the 3 year observation period. The analytical technique used in this research is multiple linear regression analysis with Statistical Package for Social Sciences (SPSS) Ver. 25. The results of this study indicate that the variable intellectual capital, free cash flow and asset growth do not significantly influence firm value while the liquidity and business risk variable has a significant positive effect on firm value.

ANALISIS TERJADINYA RESTATEMENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Oktarina, Dian; Herlina, Erida
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 1 (2021): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v11i1.1322

The purpose of this study is to analyze the type of restatement carried out by the company. This study uses a qualitative research design with secondary data collection methods through the Indonesia Stock Exchange website. The unit of analysis of this research is companies listed on the Indonesia Stock Exchange which restate the company's 2017-2019. The data analysis technique used in this research is descriptive-qualitative. The results showed that of the 105 data companies that did the restatement, there were 52 data companies did the restatement due to the adoption of certain PSAK and / or ISAK, 26 data of the company did the restatement because there were changes in ownership including acquisition, purchase, sale of shares, and 27 company data conducts restatement due to the correction of recording / calculation / adjustment / recognition errors. This research has a limitation that is the very high adjustment of researchers because not all companies in the financial statements published on the IDX show the reasons for the companies to do restatement. Suggestions for further researchers are advised to use data restatement in the form of quantitative data so as to minimize the researchers' adjustment.

DIVIDEND POLICY, TRADING VOLUME AND ORDER IMBALANCE, AND ITS IMPACT ON STOCK PRICE VOLATILITY Ramadhani, Putri Elgi; Herlina, Erida
Research In Management and Accounting (RIMA) Vol 7, No 2 (2024): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i2.6172

Stock price volatility is a statistical measurement of fluctuations over a certain period. Investors observe stock price volatility to estimate the risk or profit to be gained. High and low stock price volatility depends on information about stock prices. This study aims to determine the effect of dividend yield, dividend payout ratio, trading volume and order imbalance on stock price volatility. The population in this study are companies that are members of the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The sample was selected using a purposive sampling technique, and 39 companies were selected as samples. The data analysis technique used is multiple linear regression with SPSS 23 software. The results showed that dividend yield, dividend payout ratio and trading volume affect stock price volatility, but order imbalance does not affect stock price volatility.

DIVIDEND POLICY, TRADING VOLUME AND ORDER IMBALANCE, AND ITS IMPACT ON STOCK PRICE VOLATILITY Ramadhani, Putri Elgi; Herlina, Erida
Research In Management and Accounting (RIMA) Vol. 7 No. 2 (2024): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i2.7348

Stock price volatility is a statistical measurement of fluctuations over a certain period. Investors observe stock price volatility to estimate the risk or profit to be gained. High and low stock price volatility depends on information about stock prices. This study aims to determine the effect of dividend yield, dividend payout ratio, trading volume and order imbalance on stock price volatility. The population in this study are companies that are members of the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The sample was selected using a purposive sampling technique, and 39 companies were selected as samples. The data analysis technique used is multiple linear regression with SPSS 23 software. The results showed that dividend yield, dividend payout ratio and trading volume affect stock price volatility, but order imbalance does not affect stock price volatility.

Governance in Indonesia Banking Industries as an Effort to Improve their National Competitiveness Herlina, Erida
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.938

The bankâ€™s transparency of their financial performance has been demanded by the public so that the banks have to demonstrate their products and activities. The banksâ€™ health level assessment, currently being enacted by Bank Indonesia is a risk approach that includes Risk Profile, Good Corporate Governance, Earning, and Capital (RGEC). The more Good Corporate Governance (GCG) assessment is geared today for the banks to strengthen their competitive position and increase investor confidence. This study is directed to test the accounting conservatism towards GCG as well as the consequence of GCG on the financial performance, Corporate Social Responsibility (CSR) and information asymmetry. This study used financial data published on the Indonesia Stock Exchange in 2008-2015 and 152 samples were taken from 19 banks data and tested using simple regression. The results show that Good Corporate Governance has an impact on financial performance, Corporate Social Responsibility, and information asymmetry. The better governance carried out by the banking system will have an impact on their competitiveness in an effort to increase public confidence to invest their funds.

The Effect of Intellectual Capital Investment, Corporate Governance, and Barriers to Entry on the Intellectual Capital Performance of Banking Companies Hakiki, Rosanda Asmara; Herlina, Erida
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2602

Intellectual capital is an important element in determining the performance of banking companies. This study aimed to examine the effect of intellectual capital investment, good corporate governance (proxied by foreign ownership and institutional ownership), and barriers to entry on intellectual capital performance. This research was conducted on conventional banking companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sample was selected using a purposive sampling method based on specific criteria. Eighty-nine banking companies met the criteria. Data analysis was performed using multiple linear regression analysis. The results of this study indicate that intellectual capital investment and barriers to entry have a negative effect on intellectual capital performance. On the other hand, foreign ownership and institutional ownership have no significant effect on intellectual capital performance. These findings recommend that banking companies pay attention to efficiency in investment in human resource development to improve bank performance. Inefficient investment in human resources can lead to a decrease in intellectual capital performance. Banking companies also need to continuously innovate service products to maintain their competitiveness and noÂ longer rely on fixed asset investment as an element of a barrier to entry.

THE INFLUENCE OF MANAGERIAL OWNERSHIP TOWARD THE VALUE OF FIRM WITH THE FINANCING DECISION AS AN INTERVENING VARIABLE Nur Lillahirani, Ikaprasetyawati; Herlina, Erida
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.209

Every company has the same goal that is to maximize the value of the company and thewealth of its shareholders. Due to the different interests between the shareholders and themanagement, there is always conflict in the company. Share ownerships by the companymanagement is believed to be able to unite the interest between the shareholders and themanager, therefore at the end, it results in the company performance in achieving companygoals. Funding decision is a structure that has to be implemented by the management correctlyso that the value of the company can increase. This research uses 130 manufacturecompanies that listed on Indonesian Stock Exchange by the year of 2010. The method tochoose the samples is done by using purposive sampling method and path analysis method.The result of this research show that: 1) managerial ownership effect directly the companyvalue, 2) funding decision does not affect the company value, 3) managerial ownership effectthe company value with funding decision as its intervening variable and it is approved thatfunding decision is used to find the effect of managerial ownership on the company value.

The effect of intellectual capital on financial performance and market value of manufacturing companies listed in the Indonesia Stock Exchange 2010 - 2012 Andriani, Lusia Amaluddin; Herlina, Erida
The Indonesian Accounting Review Vol. 5 No. 1 (2015): January - June 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.488

The purpose of this study is to examine the effect of intellectual capital on financial performance and market value of the manufacturing companies. The sample consists of manufacturing companies, which are consistently registered, in the Indonesia Stock Exchange during the period of 2010-2012. Intellectual capital was calculated using value added intellectual coefficient (VAICTM). The main components of VAICTM are physical capital (VACA), human capital (VAHU) and structural capital (STVA). Financial performance is measured using Return on Asset (ROA), Return on Equity (ROE) and Earning per Shares (EPS). Market value is measured using Price Book to Value (PBV) and Price Earnings Ratio (PER). The sampling in this study is using purposive sampling method. Based on the purposive sampling method, it was obtained 71 manufacturing companies listed in the Indonesia Stock Exchange during the period of 2010-2012. The data analysis was done by using Partial Least Square (PLS). The results show that: (1) intellectual capital has an effect on the financial performance, (2) intellectual capital has no effect on the market value, (3) financial performance is able to mediate the relationship between intellectual capital and market value.

The effect of corporate social responsibility and ownership structure on firm value in food and beverage companies in south east Asia Anggraini, Fitria Dhona; Herlina, Erida
The Indonesian Accounting Review Vol. 8 No. 2 (2018): July - December 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1539

This study aims to analyze the influence of corporate social responsibility (CSR) and ownership structure towardfirm value. The independent variable thatused in this study are corporate social responsibility (CSR), institutional ownership, managerial ownership and foreign ownership. The dependent variable that used in this study is firm value which measured by Price to Book Value (PBV) ratio. The sample of this study were taken from several food and beverages companies in Shoutheast Asia that registered in www.orbis.bvdinfo.com which published annual report and annual stock data in 2014-2016.A multiple regression analysis with SPSS 22.0 For Windows was used as the technique data analysis. The result of this study explain that corporate social responsibility (CSR), institutional ownership and managerial ownership have influence to firm value, while foreign ownership does not have influence to firm value.

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