Articles
<![CDATA[Pengaruh Komisaris Independen, Kepemilikan Manajerial, Dan Komite Audit Terhadap Pengungkapan Intellectual Capital ]]>
<![CDATA[Brigitta Avinka Kristanti]]>;
<![CDATA[Usep Syaipudin]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 4 (2023): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v4i4.2491
<![CDATA[Penelitian ini bertujuan untuk memberikan informasi mengenai pengaruh dari komisaris independen, kepemilikan manajerial, dan komite audit dengan pengungkapan modal intelektual. Pengukuran yang digunakan untuk mengetahui tingkat pengungkapan modal intelektual adalah dengan menggunakan metode index content analysis. Penelitian ini menggunakan sampel perusahaan disektor perbankan yang terdaftar di Bursa Efek Indonesia dengan tahun pengamatan 2017 sampai dengan tahun 2021. Pengujian hipotesis dalam penelitian ini menggunakan analisis linear berganda. Penelitian ini menggunakan pengukuran baru pada variabel komite audit yakni denggan menggunakan index dengan dua kriteria diantaranya berdasarkan pengalaman dan agenda rapat komite audit yang membahas mengenai pengungkapan. Penelitian ini juga menggunakan ukuran perusahaan sebagai variabel kontrol. Hasil dari penelitian ini menyatakan bahwa komisaris independen memiliki pengaruh positif signifikan terhadap pengungkapan modal intelektual, sedangkan pada variabel kepemilikan manajerial berpengaruh positif tidak signifikan dan komite audit berpengaruh negatif tidak signifikan terhadap pengungkapan modal intelektual.]]>
<![CDATA[Pengaruh Intellectual Capital Terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Subsektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2021) ]]>
<![CDATA[Annisa Ramadhanti]]>;
<![CDATA[Usep Syaipudin]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 4 (2023): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v4i4.2499
<![CDATA[Tujuan dari penelitian ini adalah untuk mengevaluasi dan memeriksa pengaruh value added capital employed, value added human capital, dan structural capital value added terhadap profitabilitas. Variabel independen yang digunakan dalam penelitian ini adalah value added capital employed, value added human capital, dan structural capital value added, sedangkan variabel dependennya adalah profitabilitas. Sampel penelitian terdiri dari 26 perusahaan subsektor perbankan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2011-2014. Sampel diambil dengan menggunakan metode purposive sampling. Hipotesis diuji melalui analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa value added capital employed, value added human capital, dan structural capital value added memiliki pengaruh positif terhadap profitabilitas.]]>
<![CDATA[Pengaruh Komisaris Independen, Kepemilikan Manajerial, Dan Komite Audit Terhadap Pengungkapan Intellectual Capital ]]>
<![CDATA[Brigitta Avinka Kristanti]]>;
<![CDATA[Usep Syaipudin]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 4 (2023): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v4i4.2559
<![CDATA[Penelitian ini bertujuan untuk memberikan informasi mengenai pengaruh dari komisaris independen, kepemilikan manajerial, dan komite audit dengan pengungkapan modal intelektual. Pengukuran yang digunakan untuk mengetahui tingkat pengungkapan modal intelektual adalah dengan menggunakan metode index content analysis. Penelitian ini menggunakan sampel perusahaan disektor perbankan yang terdaftar di Bursa Efek Indonesia dengan tahun pengamatan 2017 sampai dengan tahun 2021. Pengujian hipotesis dalam penelitian ini menggunakan analisis linear berganda. Penelitian ini menggunakan pengukuran baru pada variabel komite audit yakni denggan menggunakan index dengan dua kriteria diantaranya berdasarkan pengalaman dan agenda rapat komite audit yang membahas mengenai pengungkapan. Penelitian ini juga menggunakan ukuran perusahaan sebagai variabel kontrol. Hasil dari penelitian ini menyatakan bahwa komisaris independen memiliki pengaruh positif signifikan terhadap pengungkapan modal intelektual, sedangkan pada variabel kepemilikan manajerial berpengaruh positif tidak signifikan dan komite audit berpengaruh negatif tidak signifikan terhadap pengungkapan modal intelektual.]]>
<![CDATA[Pengaruh Struktur Kepemilikan, Dispersi Kepemilikan dan Struktur Modal Terhadap Kebijakan Deviden ]]>
<![CDATA[Atiqah Ganjar]]>;
<![CDATA[Usep Syaipudin]]>;
<![CDATA[Niken Kusumawardani]]>
<![CDATA[ Jurnal Ilmiah ESAI Vol 17 No 1 (2023) ]]>
Publisher : <![CDATA[Politeknik Negeri Lampung ]]>
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DOI: 10.25181/esai.v17i1.2604
<![CDATA[This study aims to determine: (1) The effect of ownership structure on the dividend policy of property companies listed on the IDX in 2015-2019, (2) The effect of dispersion of ownership on the dividend policy of property companies listed on the IDX in 2015-2019, (3) Effect of capital structure on dividend policy of property companies listed on the Indonesia Stock Exchange in 2015-2019. This type of research is quantitative research with secondary data. The population in this study were property companies listed on the Indonesia Stock Exchange in 2015-2019. The samples of this study were 10 property companies listed on the Indonesia Stock Exchange in 2015-2019. The data were obtained using the financial statements of property companies for the 2015-2019 period. The data analysis method used is multiple regression analysis. Based on the results, this study indicates that (1) the ownership structure has a positive effect on the dividend policy of property companies. (2) Dispersion of ownership does not affect the dividend policy of property companies. And (3) Capital structure has no effect on dividend policy of property companies.]]>
<![CDATA[Pengaruh Intellectual Capital Terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Subsektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2021) ]]>
<![CDATA[Annisa Ramadhanti]]>;
<![CDATA[Usep Syaipudin]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v4i5.2992
<![CDATA[Tujuan dari penelitian ini adalah untuk mengevaluasi dan memeriksa pengaruh value added capital employed, value added human capital, dan structural capital value added terhadap profitabilitas. Variabel independen yang digunakan dalam penelitian ini adalah value added capital employed, value added human capital, dan structural capital value added, sedangkan variabel dependennya adalah profitabilitas. Sampel penelitian terdiri dari 26 perusahaan subsektor perbankan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2011-2014. Sampel diambil dengan menggunakan metode purposive sampling. Hipotesis diuji melalui analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa value added capital employed, value added human capital, dan structural capital value added memiliki pengaruh positif terhadap profitabilitas.]]>
<![CDATA[Analisis Reaksi Pasar: Abnormal Return Dan Trading Volume Activity Sebelum Dan Setelah Pandemi Covid-19 Di Indonesia Pada Perusahaan Yang Terdaftar Di LQ45 Bursa Efek Indonesia ]]>
<![CDATA[Yongki Adi Saputra]]>;
<![CDATA[Liza Alvia]]>;
<![CDATA[Usep Syaipudin]]>;
<![CDATA[Ade Widyanti]]>
<![CDATA[ Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024 ]]>
Publisher : <![CDATA[Departement of Mathematics Education ]]>
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DOI: 10.31004/joe.v6i3.5497
<![CDATA[Investing in capital market requires relevant information for decision-making and investment strategies. The capital market is sensitive to both economic and non-economic events. Market reactions to information are reflected through trading volume and changes in stock prices. News about COVID-19 and government policies restricting social activities have an impact on the capital market. PPKM (Enforcement of Restrictions on Community Activities) policies affect the stability of the capital market. The pandemic creates uncertainty, reflected in the decline of the IHSG (Indonesia Stock Exchange Composite Index) and changes in investor behavior. The purpose of this research is to compare Trading Volume Activity (TVA) and Abnormal Return (AR) in Indonesia before and after the COVID-19 pandemic. The aim is to identify statistically significant differences in Abnormal Return between the periods before and after announcement of PPKM, there is a significant increase in Trading Volume Activitys, indicating a more active market reaction to the PPKM events in Indonesia.]]>
<![CDATA[Analisis Perbedaan Pendistribusian Laba Bersih dalam Akuntansi Konvensional dan Akuntansi Syariah pada Sektor Perbankan Tahun 2019 ]]>
<![CDATA[Nabila Qonita]]>;
<![CDATA[Usep Syaipudin]]>;
<![CDATA[Ade Widiyanti]]>
<![CDATA[ Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024 ]]>
Publisher : <![CDATA[Departement of Mathematics Education ]]>
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DOI: 10.31004/joe.v6i4.5977
<![CDATA[This study aims to determine differences in the distribution of profits between conventional accounting and Islamic accounting at the banks listed on the Indonesian Stock Exchange (IDX). This study uses a qualitative descriptive analysis method in which company data used are financial statements and an explanation of the desired data in this study is the 2019 financial statements.The result showed that BCA that using convensional accounting distributed their profits to stakeholders who participate in its acquistion. Meanwhile, profit distribution of BRISyariah that using Syariah Accounting also distributes their profits to stakeholders. The difference in profit distribution between conventional accounting and syariah accounting lies in how profits are shared with customers. In conventional accounting, banks distribute profits through interest, and banks using syariah accounting distribute profits through a profit-sharing system. Additionally, one key difference is in zakat distribution; only banks using Islamic accounting allocate a portion of their profits for zakat.]]>
<![CDATA[The Influence of Profitability and Industry Sensitivity on Disclosures of Modern Slavery Listed on the Indonesian Stock Exchange ]]>
<![CDATA[Desy Mayasari]]>;
<![CDATA[Susi Sarumpaet]]>;
<![CDATA[Usep Syaipudin]]>
<![CDATA[ International Journal of Economics, Business and Innovation Research Vol. 3 No. 03 (2024): May, International Journal of Economics, Business and Innovation Research (IJE ]]>
Publisher : <![CDATA[Cita konsultindo ]]>
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<![CDATA[Accounting researchers' interest in modern slavery grew following the introduction of the California Transparency in Supply Chains Act (2010), which requires retail sellers and manufacturers doing business in California to disclose their efforts to eradicate slavery and human trafficking from their direct supply chains. However, disclosure of modern slavery in Indonesia is still voluntary. The aim of this research is to see how profitability and industry sensitivity influence the disclosure of modern slavery in Indonesia, which is still voluntary. The population in this study were all companies actively listed on the Indonesia Stock Exchange during 2020-2022, totaling 890 companies. The sample used was 657 companies selected using the purposive sampling method. This research uses secondary data obtained from annual reports published on the official website of the Indonesian Stock Exchange and the company's official website. Data analysis techniques use descriptive statistics and multiple linear regression. The results of this research indicate that profitability and industry sensitivity partially have a positive and significant effect on the disclosure of modern slavery. Simultaneously, the results of this research show that profitability and industry sensitivity have a positive and significant effect on the disclosure of modern slavery.]]>
<![CDATA[Faktor Determinan Stock Buyback (Studi Perusahaan di Pasar Modal Indonesia Periode 2012-2020) ]]>
<![CDATA[Yuliana Yuliana]]>;
<![CDATA[Susi Susi]]>;
<![CDATA[Usep Syaipudin]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 4 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2022.v32.i04.p17
<![CDATA[The purpose of this study is to determine whether the influence of undervaluation and free cash flow has an influence on the stock repurchase policy. This study uses companies that carry out stock buybacks from 2012-2020 listed on the Indonesia Stock Exchange as the population in this study. The method of determining the sample using purposive sampling technique. The number of research samples is 55 companies that repurchase shares with an 8-year observation period, resulting in 83 observational data. The hypothesis in this study was tested using multiple linear regression analysis techniques. The results of the analysis show that the undervaluation proxied by the Market to Book Ratio has a positive effect on the stock buyback policy. Meanwhile, free cash flow has a negative effect on the stock repurchase policy. Keywords: Stock Buyback; Undervaluation; Free Cash Flow.]]>
