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All Journal JAM : Jurnal Aplikasi Manajemen JEB17 : Jurnal Ekonomi dan Bisnis
Ibrahim Ingga
Program Pascasarjana Universitas Brawijaya Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS GOOD CORPORATE GOVERNANCE, FREE CASH FLOW, LEVERAGE TERHADAP EARNING MANAGEMENT, DAN SHAREHOLDER WEALTH PADA PERUSAHAAN SEKTOR JASA YANG TERCATAT DI BURSA EFEK INDONESIA ADITAMA, BUNTAR PERWIRA; RIYADI, SLAMET; INGGA, IBRAHIM
JEB17 : Jurnal Ekonomi dan Bisnis Vol 3 No 02 (2018)
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jeb17.v3i02.2134

Abstract

ABSTRACTThe phenomenon of the "megadolar" case that occurred in Enron Corporation and the profits stated over stated at PT. Kimia Farma caused by earnings management. Earning management results in reporting on financial statements asymmetry with the actual situation. This can bring huge losses to shareholders because financial statements are the main basis for shareholders in conducting business transactions. Utami (2005) in his research stated that Indonesia is the country with the most rice earning management. Thus it is important for investors and shareholders in Indonesia to look at things that can trigger earnings management and what can prevent earnings management. In this study the researchers tested the effect of good corporate governance, free cash flow, and leverage on wealth earning management and shareholders. The researcher examines the effect of good corporate governance as a variable that can prevent earnings management and test free cash flow and leverage as triggers for earnings management.In this study using a sample of 178 service sector companies taken through the Yamane method with a sampling method namely purposive sampling in the 2014-2016 period. Data analysis and hypothesis testing in this study using the Partial Least Square Path Modeling (PLS-SEM) method. The results showed that good corporate governance proved to have a significant negative effect on earnings management while shareholders in wealth had a significant positive influence. Free cash flow proved to be insignificant to earning management while shareholder wealth had a significant positive effect. The leverage variable proved to have a significant negative relationship to earnings management as well as wealth shareholders. Keyword:  good  corporate  governance,  free  cash  flow,  leverage  earning management, shareholder wealth. 
ANALISIS PENGARUH STRUKTUR APBD TERHADAP KINERJA KEUANGAN DAERAH DAN PERTUMBUHAN EKONOMI DI KABUPATEN dan KOTA se-JAWA TIMUR yasin, muhammad; riyadi, slamet; ingga, ibrahim
JEB17 : Jurnal Ekonomi dan Bisnis Vol 2 No 02 (2017)
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jeb17.v2i02.1895

Abstract

AbstractEconomic growth is a process of changing a country's economic conditions on a sustainable basis to a better state for a certain period. Economic growth can be interpreted also as a process of increasing the production capacity of an economy which is realized in the form of an increase in national income. Variable Free PAD (X1) Measured using: (1) Taxes, (2) Non taxes, Balancing Funds (X2) Measured using: (1) Tax Sharing, (2) General Allocation Funds,(3) Special Allocation Funds. Routine expenditure (X3) Measured using: (1) Direct, (2)Indirect. Development spending (X4) Measured using: (1) Development, (2) Growth. Independent variables Economic growth Measured using: (1) Ratio of growth, (2) GDP constant, (3) Non-constant GDP. Variable Moderator relationship between independent variables with dependent Local financial performance Measured using: (1) Ratio of efficiency, (2) Effectiveness ratio, (3) Ratio of independence, (4) Activity ratio. economic growth with this means that if the regional income it will cause an increase also on theachievement of economic growth. which is very flexible in terms of its utilization causes the region more flexibility in planning budget allocation for development activities in accordance with its economic agenda which among others in the form of development of basic facilities and infrastructure that play a role in supporting optimal economic growth.Keywords: PAD, Balancing Fund, Routine Expenditure, Development Expenditure, Financial Performance, Economic Growth
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KEBIJAKAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN KEUNGGULAN BERSAING SEBAGAI VARIABEL INTERVENING PADA RUMAH SAKIT PT NUSANTARA SEBELAS MEDIKA Priandari, Sri; Riyadi, Slamet; Ingga, Ibrahim
JEB17 : Jurnal Ekonomi dan Bisnis Vol 4 No 2 (2019)
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jeb17.v4i2.2818

Abstract

The purpose of this research is to analyze and interpret the influence of HR Quality and company policy on competitive advantage and financial performance. The population in this study were 60 employees of PT Nusantara Sebelas Medika. In this study the sampling used a saturated sampling technique. Saturated sampling is the determination of the sample if the sample population is used. This is often done if the population is relatively small, fewer than 30 people, or research that wants to generalize with very little errors. Another term saturated sampling is a census, where all members of the population are used as samples. From this understanding the maximum number of samples is equal to the number of population, namely a number of 60 employees of PT Nusantara Sebelas Medika by using PLS SEM data analysis as an analysis of hypothesis verification. The results in this study give the meaning that the quality of HR and company policies have a significant effect on competitive advantage and financial performance and competitive advantage have a significant effect on financial performance.
Pengaruh Lingkungan Eksternal, Lingkungan Internal, Strategi Kepemimpinan Biaya, Strategi Diferensiasi, Terhadap Nilai Pelanggan, dan Keunggulan Bersaing Ingga, Ibrahim
Jurnal Aplikasi Manajemen Vol. 7 No. 2 (2009)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1737.813 KB)

Abstract

The objectives of this research is to know: (1) The impact of external and internal environment on the low cost strategy, differentiation strategy, and competitive advantage. (2) The impact of low cost strategy and differentiation strategy on the customer value and competitive advantage. (3) The impact of customer value on competitive advantage. The population of this research are consist of 150 industries manufacture which have Go Public at Bursa Effect Jakarta. Its research's sampling are 125 industries manufacture. The data collected were questionnaires and interview. The method analysis used was structural equation modeling (SEM). The result of this research shows that: (1) The external environment variable has a positively and significantly influence on the low cost strategy and differentiation strategy, but has not significantly influence on competitive advantage. (2) The internal variable has a positively and significantly on the low cost strategy, but has not significantly influence on the differentiation strategy and the competitive advantage. (3) The low cost strategy variable has a positively and significantly on the customer value variable and competitive advantage variable. (4) The differentiation variable has not significantly influence on the customer value variable and competitive advantage variable. (5). The customer value variable has not significantly influence on the competitive advantage.
Co-Authors aditama, buntar perwira Muhammad Yasin Priandari, Sri Slamet Riyadi