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All Journal JDM (Jurnal Dinamika Manajemen) MUQTASID Management Analysis Journal Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Sunan Kalijaga: International Journal of Islamic Civilization Influence: International Journal of Science Review Management Analysis Journal Journal of Law and Legal Reform
Moh Khoiruddin
UNNES
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Management Analysis Journal

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Pengaruh Good Corporate Governance terhadap Manajemen Laba pada Perusahaan yang Masuk dalam JII (Jakarta Islamic Index) Tahun 2012-2013 Sutino, Eva Rosa Dewi; Khoiruddin, Moh
Management Analysis Journal Vol 5 No 3 (2016): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v5i3.8274

Abstract

Penelitian ini bertujuan untuk menguji pengaruh good corporate governance terhadap manajemen laba. Good corporate governance diukur dengan indikator kepemilikan institusional, kepemilikan manajerial, ukuran dewan komisaris, proporsi dewan komisaris independen, ukuran komite audit dan manajemen laba dihitung dengan discretionary accruals. Corporate governance merupakan konsep yang didasarkan pada teori keagenan yang diharapkan dapat menurunkan biaya keagenan dan meminimalisir manajemen laba. Penelitian ini merupakan penelitian kuantitatif dan menggunakan data sekunder yang diambil dengan teknik dokumentasi. Populasi dalam penelitian ini adalah perusahaan yang masuk dalam JII selama 2012-2013. Sampel yang diambil melalui teknik purposive sampling berjumlah 38 data. Metode analisis dalam penelitian ini menggunakan analisis regresi berganda dengan bantuan program SPSS 20. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, kepemilikan manajerial, ukuran dewan komisaris dan ukuran komite audit tidak berpengaruh terhadap manajemen laba karena memiliki nilai signifikansi lebih dari 0,05. Sedangkan proporsi dewan komisaris independen memiliki pengaruh positif dan signifikan terhadap manajemen laba karena memiliki nilai signifikansi kurang dari 0,05. Saran yang berkaitan dengan hasil penelitian ini adalah dapat menambahkan periode penelitian lebih panjang untuk mengetahui konsistensi efek good corporate governance terhadap manajemen laba, membentuk dewan komisaris independen yang dapat menjalankan tanggung jawab dengan baik dan lebih teliti dalam membaca informasi keuangan sehingga dapat mengambil keputusan yang tepat untuk berinvestasi.
Pengaruh Struktur Kepemilikan, Struktur Pendapatan, Struktur Deposito terhadap Insolvency Risk Bank Syariah Prasetyowati, Fitriana Dwi; Khoiruddin, Moh
Management Analysis Journal Vol 6 No 2 (2017): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v6i2.16064

Abstract

Tujuan dari penelitian ini adalah untuk menjelaskan pengaruh struktur kepemilikan yaitu proksi highest dan block, struktur pendapatan yaitu proksi profit loss sharing income (pls) dan non-profit loss sharing income (non-pls), struktur deposito yaitu profit sharing investment account (psia) dan non-profit loss sharing investment account (non-psia) terhadap insolvency risk. Populasi dalam penelitian ini adalah Bank Syariah di Bursa Efek Indonesia pada tahun 2011-2015. Jumlah sampel penelitian ini adalah 11 bank syariah dengan metode purposive sampling. Metode analisis menggunakan regresi linear berganda dengan program Eviews 8. Hasil penelitian ini adalah highest berpengaruh positif signifikan terhadap insolvency risk, sedangkan block, pls income, non-pls income, psia dan non-psia bepengaruh negatif signifikan terhadap insolvency risk pada bank syariah di Indonesia.
Peran Financial Distress Memediasi Kepemilikan Institusional, Kepemilikan Manajerial terhadap Return Saham Jannah, Indah Roikhatul; Khoiruddin, Moh
Management Analysis Journal Vol 6 No 3 (2017): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v6i3.18876

Abstract

Penelitian ini bertujuan untuk mendiskripsikan dan menganalisis pengaruh kepemilikan institusional, kepemilikan manajerial terhadap return saham melalui financial distress. Sampel penelitian sebanyak 282 observasi yang terdiri dari 84 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2012-2015 dan pengamatan melalui metode purposive sampling. Teknik analisa yang digunakan yaitu analisis linier berganda dan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa kepemilikan institusional berpengaruh terhadap financial distress. Kepemilikan manajerial tidak berpengaruh terhadap financial distress. Kepemilikan institusional tidak berpengaruh terhadap return saham. Kepemilikan manajerial berpengaruh terhadap return saham. Financial distress tidak berpengaruh terhadap return saham. Financial distress memediasi pengaruh kepemilikan institusional terhadap return saham. Financial distress tidak memediasi pengaruh kepemilikan manajerial terhadap return saham.
The Effect Intellectual Capital on Sharia Companies Financial Performance in Two Countries in 2012-2016 Dewi, Karina Chandra; Khoiruddin, Moh
Management Analysis Journal Vol 8 No 2 (2019): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v8i2.30062

Abstract

Abstract The purpose of this study is to determine whether there is influence or not intellectual capital on the financial performance of sharia companies JII Indonesia and BMHSI Malaysia. The research samples is 28 JII companies and 6 BMHSI companies in 2012-2016. The data analysis method used in this study is multiple regression analysis. The results showed that the VACA variable regression coefficient was 12,232 with a sig value of 0,000 on JII and 2,112 with a sig value of 0,045 on BMHSI; VAHU variable regression coefficient of 2.841 with a sig value of 0.005 on JII and 5.591 with a sig value of 0.000 on BMHSI; and STVA variable regression coefficient of 1.874 with a sig value of 0.063 on JII and -0.505 with a sig value of 0.618 on BMHSI. The conclusion of this study is that VACA and VAHU have a positive and significant effect on the financial performance of sharia JII companies as well as BMHSI and STVA which have a negative and not significant effect on the financial performance of sharia companies JII and BMHSI.
Determinants of Funding Decision: Empirical Evidence from Companies Listed in Indonesia Stock Exchange Risnaeni, Eva Yuni; Khoiruddin, Moh
Management Analysis Journal Vol 10 No 2 (2021): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v10i2.45521

Abstract

The funding decision is an important decision for the company because this is the main decision in financial management that will directly influence the company’s financial position. The phenomenon from 2014-2018 describes that companies listed on the Indonesia Stock Exchange have increased levels of debt and debt to equity ratio so the proportion of debt still dominates in the company’s capital structure. This study intends to test empirically the impact of the investment opportunity set (IOS), managerial ownership, institutional ownership, and profitability on corporate funding decisions. The population of this research is all companies listed on the Indonesia Stock Exchange for the period 2014-2018. Samples that match the criteria based on the purposive sampling technique are 83 companies with a period of 5 years in order to obtain a result of 415 units of observations. Data were collected using the documentation method/secondary data. Data were analyzed using the panel data regression method and processed using Eviews version 9 software. The results of the research evidence that the investment opportunity set (IOS) has a significant positive effect on funding decisions, while institutional ownership and profitability have a significant negative effect on funding decisions. However, managerial ownership has no significant effect on funding decisions. For further researchers, it is suggested to develop a similar theme by adding variables that influence funding decisions, changing managerial ownership proxies, and adding IOS proxies to get better research results.
The Determinants of Corporate Hedging Policy: A Survey of Mining Firms on the Indonesia Stock Exchange Nugraha, Mahardika Dandy; Khoiruddin, Moh
Management Analysis Journal Vol 11 No 3 (2022): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v11i3.58266

Abstract

The purpose of this study is to determine the effect of leverage, liquidity, growth opportunity, and financial distress on hedging policy decisions. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020. The research sample was 39 companies using purposive sampling technique. The leverage variable is proxied by the ratio of total debt and total capital, liquidity is proxied by the ratio of current assets and current debt, growth opportunity is proxied by market to book, financial distress is proxied by Altman's Z-Score specifically for non-manufacturing companies, and hedging policy is proxied by the variable dummy, where companies that hedged were given a score of 1, and those that did not hedge were assigned a score of 0. The data analysis method used descriptive statistical analysis and logistic regression analysis using the logit model using the Eviews 12 Student Version software. The results showed that leverage and financial distress had a significant positive effect on the probability of hedging policy, liquidity had a significant negative effect on the probability of hedging policy, growth opportunity had a significant positive effect on the probability of hedging policy
Co-Authors Alkhomah, Al Andromeda Adrian, Andromeda Barokah, Fitria Nur Basuki, Novianto Cahya Wulandari Dewi, Karina Chandra Diah Rahmawati Ely Pramuji Utami, Ely Pramuji Eva Rosa Dewi Sutino, Eva Rosa Dewi Fauzi, Ricky Dermawan Hamansyur, Fadyana Aida Hassan, Muhammad Sayuti Jannah, Indah Roikhatul Jannah, Indah Roikhatul Mahani Alfianti Sudarsono, Mahani Alfianti Mursidah, Siti Nababan, Evelin Bertua Nugraha, Mahardika Dandy Prasetyowati, Fitriana Dwi Prasetyowati, Fitriana Dwi Putra, M Rinaldy Putri, Afifa Azka Risnaeni, Eva Yuni Septantri, Lidiadni Yuni Setiowati