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PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP ENTERPRISE RISK MANAGEMENT DISCLOSURE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR TAHUN 2015 – 2019) Karo Karo Rama Ary; Efni Yulia; Haryetti Haryetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Risk is always associated with uncertainty. In doing business, risk is something that is very much feared. Risk is something uncertain that can affect the future in the process of achieving goals. Today's perceptions of risk have changed. In the past, risk was viewed negatively, whereas now, risk is viewed both positively and negatively in response to the outcome of a number of events. This study aims to determine the effect of ownership structure, leverage and company size on enterprise risk management disclosure with good corporate governance as a moderating variable in a company. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019. The sample of this research is 175 of 235 manufacturing companies listed on the Indonesia Stock Exchange (BEI). This sample was selected using purposive sampling criteria. To determine the effect of ownership structure, leverage and company size on enterprise risk management disclosure with good corporate governance as a moderating variable, this study used descriptive statistical analysis. The results of the study state that: managerial ownership has a significant positive effect on enterprise risk management disclosure, institutional ownership has a negative and insignificant effect on enterprise risk management disclosure, positive leverage has a significant effect on enterprise risk management disclosure, firm size has a significant negative effect on enterprise risk management disclosure. risk management disclosure, good corporate governance has a significant positive effect on enterprise risk management disclosure, good corporate governance is able to moderate the effect of managerial ownership on enterprise risk management disclosure, good corporate governance is able to moderate the effect of institutional ownership on enterprise risk management disclosure, good corporate governance is not able to moderate the effect of leverage on enterprise risk management disclosure, good corporate governance is not able to moderate the influence the size of the company against the enterprise risk management disclosure.Keywords: Managerial Ownership, Institutional Ownership, Leverage, Company Size, Enterprise Risk Management Disclosure and Good Corporate Governance.

PENGARUH LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KEMAMPUAN PENGELOLAAN KEUANGAN PELAKU USAHA MIKRO ( STUDI KASUS PADA USAHA MIKRO KOTA PEKANBARU) Putri Riantika; Haryetti Haryetti; Fitri Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to test and seek empirical evidence regarding financial literacy and financial inclusion whether it affects the financial management ability of micro-entrepreneurs in Pekanbaru City. The population of this research is micro business located in Pekanbaru City by determining a sample of 100 micro business units with five existing business clusters. The results of this study indicate that financial literacy has a effect and significant influence on the financial management ability of micro business actors and financial inclusion also has a effect and significant influence on the financial management ability of micro business actors.Keywords: financial literacy, financial inclusion, financial management ability of micro entrepreneurs, micro businesses.

PENGARUH GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI (Studi Pada Perusahaan BUMN Sektor Non Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2019) Putri Israyani Fauziah; Rochmawati Andewi; Haryetti Haryetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the effect of corporate governance, intellectual capital This study aimed to examine the effect of corporate governance, intellectual capital and leverage on firm value with profitability as mediating variabel. Bid-ask spread is used to measure the variabel information asymmetry. PBV is used to measure the variabel firm value. Score GCG is used to measure corporate governance variabel, VAIC is used to measure Intellectual Capital Variabel and DER is used to measure Leverage Variabel. The population of this research was non-financial BUMN firms listed in Indonesia Stock Exchange (IDX) in 2014-2019. The sample was determined with census sampling method.That obtained 18 sample firms. The type of data in this research was secondary data obtained from IDX. The analytical method used was Multiple Regression and Mediation Analysis. The results of this study concluded : GCG and Intellectual Capital does not significantly influence on Profitability,While Leverage has an effect on Profitability. Then GCG, Intellectual Capital and Leverage significantly influence on firm value, Profitability significantly influence on firm value, Then Profitability cannot mediate the effect of GCG and Intellectual Capital on firm value, While Profitability can mediate the effect of Leverage on firm value.Keywords: Good Corporate Governance, Intellectual Capital, Leverage, Firm Value, Profitability

PENGARUH MODERASI PROFITABILITAS DARI KEPUTUSAN INVESTASI DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019) Saputri Devita; Haryetti Haryetti; Fitri Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to test the influence of investment decisions and good corporate governance moderated by profitability on the value of the company. Investment decisions are projected using Total Asset Growth, good corporate governance is measured by CGPI score, profitability is measured by return on equity and company value is measured by price book value. The data used in this study is secondary data in the form of annual reports from 2016-2019 obtained from the Website of the Indonesia Stock Exchange or www.idx.co.id. The population in this study amounted to 159 manufacturing companies listed on the Indonesia Stock Exchange with sampling techniques using purposive sampling obtained by 102 companies. Hypothesis testing in this study using logistic regression analysis with the help of SPSS applications. The results obtained indicate that (1) investment decisions does not have a effect on firm value (2) good corporate governance has a significant effect on firm value (3) profitability has a significant positive effect on firm value (4) profitability strengthens the effect of investment decisions on firm value. company (5) profitability is able to moderate the effect of good corporate governance on firm value.Keywords: Investment Decisions, Good Corporate Governance, Profitability, Company Value

PENGARUH R&D INVESTMENT DAN GROWTH OPPURTUNITY TERHADAP KINERJA KEUANGAN DAN ENVIRONMENTAL DISCLOSURE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTARDI BEI PERIODE 2017-2020 Harahap Rulan Sari Kholidah; Rokhhmawati Andewi; Haryetti Haryetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to analyze the effect of r&d investment and growth opportunities on financial performance and environmental disclosure as intervening variables in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period and selected based on criteria so that 44 companies were obtained. Secondary data was collected using documentation techniques by collecting data on r&d investment, growth opportunities, financial performance and environmental disclosure during the research period in the annual report published on the IDX. The results of the study show that R&D Investment has a positive and significant effect on Environmental disclosure; Growth opportunity has a positive and significant effect on Environmental disclosure; R&D Investment has a negative but not significant effect on Financial Performance Growth opportunity has a negative but not significant effect on Financial Performance Environmental disclosure has a positive and significant effect on Financial Performance; R&D Investment has a positive and significant effect on Financial Performance with Intervening Environmental disclosure; Growth opportunity has a positive and significant effect on Financial Performance with Intervening Environmental Disclosure.Keywords: r&d investment, growth oppurtunity, firm peformance, environmental disclosure

ANALISIS PERBANDINGAN KINERJA PORTOFOLIO OPTIMAL MODEL MARKOWITZ (Studi Kasus Saham Indeks IDX Growth30 & Indeks JII70 Pada BEI Periode 2020-2021) Diky Albarado; Andewi Rokhmawati; Haryetti Haryetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 9, No 2 (2022): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the difference in the coefficient of variation of thestock portfolio on the IDX GROWTH30 and JII 70 indices during the periodAugust 2020 - July 2021 using the Markowitz model. The research method used inthis study is a comparative method. This study uses secondary data. Thepopulation in this study are 10 stocks that are members of the IDX GROWTH30and JII 70 indexes on the IDX for the period August 2020 - July 2021. Thesampling method uses purposive sampling technique, obtained 16 stocks from theIDX GROWTH30 index and 58 stocks from JII 70. Statistical analysis used in thisstudy is the data normality test, while the hypothesis testing used is the MannWhitney Test and data processing using LINGO software, SPSS 26.0 andMicrosoft Excel as auxiliary tools. The test results in this study indicate that thereare differences in the coefficient of variation of the stock portfolio between theIDX GROWTH30 index and the JII 70 index. Then there are 7 stocks that make upthe optimal portfolio of IDX GROWTH30 and 14 stocks that make up the portfolioon the JII 70 index. Keywords: Optimal portfolio, Markowitz Model, IDXG index 30, JII index 70,Minimize risk.

PENGARUH PROFITABILITAS, STRUKTUR AKTIVA, KEBIJAKAN DEVIDEN DAN UKURAN PERUSAHAAN PADA STRUKTUR MODAL (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BEI TAHUN 2018-2020) Sumardi Ilham; Rokhmawati Andewi; Haryetti Haryetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 9, No 2 (2022): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effects of Profitability, Asset Structure, DividendPolicy and Company Size on Capital Structure (Case study of ManufacturingCompanies in the Consumer Good sub-sector on the IDX 2018-2020). Thepopulation in this study includes all manufacturing companies in the consumergoods sub-sector, totaling 58. Companies, Secondary data obtained or collectedand confirmed by studies previous studies or published by various other agencies,to test the hypothesis in this study is to use multple linear regression analysis withthe help of the SPSS program. Selected sampling technique in the method ofdocumentation with ( 34 sub-sector manufacturing companies consumer goodslisted on the IDX ). The result of this study indicate that : 1) there is a positive andsignificant influence of profitability on the capital structure of consumer goodscompanies, 2) there is a positive and significant effect of asset structure on thecapital structure of consumer goods companies, 3) there is a positive andinsignificand influence of dividend policy on the capital structure ofconsumergoods companies,4) there is a positive and significant effect of companysize on the capital structure of consumer goods companies. Keywords : Profitability, Asset Structure, Dividend Policy, Company Size, andCapital Structure.

PENGARUH FINANCIAL DISTRESS DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA YANG DIMODERASI GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020 Istimonah Dewi; Rokhmawati Andewi; Haryetti Haryetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 9, No 2 (2022): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study was to determine the effect of financial distress and financialperformance on earnings management with good corporate governance as a moderatingvariable. This research was conducted on manufacturing companies listed on theIndonesia Stock Exchange (IDX) in 2016 – 2020. The population used weremanufacturing companies listed on the Indonesian stock exchange in 2016-2020, whichwere 144 companies. The sampling method in this study used purposive sampling so thatthe sample amounted to 25 companies. Data analysis used multiple linear regression. Theresults of the study explain that financial distress and good corporate governance haveno significant effect, while return on assets has a significant effect on earningsmanagement. Meanwhile, good corporate governance is able to moderate financialdistress and return on assets on earnings management. Keywords: Financial Distress, Return On Assets, Good Corporate Governance andEarnings Management

PENGARUH RISIKO BISNIS, UKURAN PERUSAHAAN, KURS DAN SUKU BUNGA TERHADAP FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021) Azhari Nisa; Haryetti Haryetti; Fitri Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 9, No 2 (2022): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to analyze the effect of business risk, firm size, exchange rate andinterest rates on financial distress. The population in this study includes alltransportation companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021 as many as 52 companies. The sampling technique used was purposivesampling method with the number of samples that met the criteria of 40companies. The results showed that business risk and exchange rate had asignificant positive effect on financial distress. Firm size has a significantnegative effect on financial distress and interest rate have no significant positiveeffect on financial distress. Keywords: Business Risk, Company Size, Exchange Rate, Interest Rate, FinancialDistress

PENGARUH PROFITABILITAS, CAPITAL INTENSITY DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA P ERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PADA TAHUN 2018-2020 Ramadhan Putra Nanda; Halim Herman Edyanus; Haryetti Haryetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 9, No 2 (2022): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to analyze the effect of profitability, capital intensity, and leverageon earnings management. The population in this study includes manufacturingcompanies in the industrial sector and consumer goods listed on the IndonesiaStock Exchange (IDX) in 2018-2020 as many as 51 companies. The samplingtechnique used was purposive sampling method with the number of samples thatmet the criteria as many as 27 companies. Statistical Program for Social Science(SPSS) is used as a method to analyze the data that has been obtained. The resultsshowed that profitability, capital intensity and leverage had a significant positiveeffect on earnings management Keywords: Profitability, Capital Intensity, Leverage, Earnings Management

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