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<![CDATA[PENGARUH KELOMPOK MANAJEMEN PUNCAK TERHADAP FINANCIAL DISTRESS : STUDI KASUS PADA PERUSAHAAN PERBANKAN DI INDONESIA ]]>
<![CDATA[Ainun, Moh. Baqir]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v5i2.2496
<![CDATA[This study aims to identify the influence between top management related to financial distress. This study uses data of banking who listed on the Indonesia Stock Exchange in 2016. The data analysis technique in this research using multiple regression analysis method with the control variable; Return on Assets (ROA), Operational Costs to Operating Income (BOPO), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Cash Ratio (CR). The study discusses to support the stewardship theory that considers the top management group to have a mandate to the shareholders to manage the company and maintain the organization. However, the differences in the structure of the top management group will not affect their motivation to avoid financial stress. The results showed that the top management group had no significant effect on financial distress. This result is also shown the condition and structure of the top management group in the company still has the same goal which is to avoid financial distress.]]>
<![CDATA[Pengaruh Tenure CEO terhadap Readability Narasi Pengungkapan ]]>
<![CDATA[Ainun, Moh. Baqir]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 9, No 1 (2020): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, UNTAN ]]>
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DOI: 10.26418/jebik.v9i1.37114
<![CDATA[This study examines the influence of CEO tenure on readability of narratives disclosure. This study also included company size and company age as control variables. The sample used in this study was 482 companies listed on the Indonesia Stock Exchange in 2018. There are not many studies on readability of narratives disclosure in Indonesia, so this study is expected to motivate academics to develop studies on disclosure narrative readability. The results showed that more longer CEO tenure could increase the readability of narratives disclosure. This condition can occur because CEO with longer tenure will be better able to communicate firm conditions in naratives disclosure that is simpler and easier to understand than CEO with shorter tenure. Moreover, firm size and firm age add complexity to narratives disclosure and decrease readability. This condition occurs because more larger the firm size and more older the firm age can create more items that must be disclosed in the narratives disclosure. This study can use to enrich the literature about influence of CEO tenure on readability of narratives disclosure.]]>
<![CDATA[PENGARUH KELOMPOK MANAJEMEN PUNCAK TERHADAP FINANCIAL DISTRESS : STUDI KASUS PADA PERUSAHAAN PERBANKAN DI INDONESIA ]]>
<![CDATA[Moh. Baqir Ainun]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
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DOI: 10.31289/jab.v5i2.2496
<![CDATA[This study aims to identify the influence between top management related to financial distress. This study uses data of banking who listed on the Indonesia Stock Exchange in 2016. The data analysis technique in this research using multiple regression analysis method with the control variable; Return on Assets (ROA), Operational Costs to Operating Income (BOPO), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Cash Ratio (CR). The study discusses to support the stewardship theory that considers the top management group to have a mandate to the shareholders to manage the company and maintain the organization. However, the differences in the structure of the top management group will not affect their motivation to avoid financial stress. The results showed that the top management group had no significant effect on financial distress. This result is also shown the condition and structure of the top management group in the company still has the same goal which is to avoid financial distress.]]>
<![CDATA[Behind the deviation of Islamic banks from shariah principles ]]>
<![CDATA[Moh. Baqir Ainun]]>
<![CDATA[ The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/tiar.v10i1.1919
<![CDATA[This study examines the causes of Islamic banks deviated from shariah principles. It also explores why the Islamic bank deviates from shariah principles. This study used a qualitative method with in-depth interviews with employees and customers of one of the Islamic banks in Sumenep Indonesia. This study was divided into two steps. First, examine whether Islamic bank deviates from shariah principles. Second, examine what causes Islamic banks to deviate from shariah principles. The results of this study found that the causes of Islamic banks deviated from shariah principles are the existence of competition between Islamic banks and the reality of profit targets that must be achieved. The findings of this study contribute to providing information to the public who criticize Islamic banks so that they understand the difficult conditions of Islamic bank to adhere perfectly to shariah principles so that the public do not always blame Islamic bank for deviations committed and do not condemn it.]]>
<![CDATA[Metafor Kerapan Sapi dalam Tata Kelola Perusahaan dari Sudut Pandang Teori Stewardship ]]>
<![CDATA[Mohammad Baqir Ainun]]>
<![CDATA[ Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 14, No 2: Oktober 2021 ]]>
Publisher : <![CDATA[LPPM Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/pamator.v14i2.10801
<![CDATA[This study aims to explain how kerapan sapi culture can describe corporate governance from the point of view of stewardship theory. Stewardship theory states that managers will carry out their duties and responsibilities in the interests of the organization and shareholders. In this theory, the manager will put aside his personal interests. Kerapan sapi is a Madurese culture that competes for the running speed of a pair of cows using pangonong and kaleles as a place for the tokang tongko' to stand to control the cows. Tokang tongko' is a party that has an important role in creating an effective and efficient running speed of Sapi Kerap in order to become a winner, just like a company manager who is the authorized party to manage the company effectively and efficiently in order to be able to compete with competitors. Tokang tongko' is assumed to have a trustworthy, honest, and responsible nature for the trust that has been given by the owner of the cow, which is often in accordance with the theory of stewardship. Tokang tongko' will take actions in accordance with the interests of sapi kerap owners, like a manager who carries out his duties and responsibilities in the interests of shareholders.]]>
<![CDATA[Hubungan Market To Book Dan Ukuran File Laporan Tahunan Perusahaan ]]>
<![CDATA[Moh. Baqir Ainun]]>;
<![CDATA[Fathorrahman Fathorrahman]]>;
<![CDATA[Liyanto Liyanto]]>;
<![CDATA[Ahmad Ghufrony Ahmad Ghufrony]]>
<![CDATA[ JMMS - JURNAL MANAJEMEN MANDIRI SABURAI Vol 5, No 4 (2021): JMMS- JURNAL MANAJEMEN MANDIRI SABURAI ]]>
Publisher : <![CDATA[Universitas Sang Bumi Ruwa Jurai ]]>
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DOI: 10.24967/jmms.v5i4.1315
<![CDATA[Penelitian ini bertujuan untuk mengidentifikasi hubungan market to book dan ukuran file laporan tahunan perusahaan go public dengan ukuran perusahaan sebegai variabel kontrol. Penelitian ini menggunakan data perusahaan yang terdafatar di Bursa Efek Indonesia pada periode 2015-2018 dengan jumlah sampel 1.742 Perusahaan-Tahun. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa market to book berhubungan signifikan dengan ukuran file laporan tahunan perusahaan. Ukuran file merupakan hal penting yang sering terlupakan. Ukuran file merupakan salah satu bentuk web service yang pada akhirnya akan menentukan tingkat kemudahan pengguna serta cost untuk merubahnya menjadi informasi. Web service yang diberikan oleh perusahaan pada akhirnya juga memiliki keterkaitan dengan penilaian investor terhadap perusahaan.]]>
<![CDATA[Beburughen Becce’ dalam Saloka Madura Sebagai Nasehat bagi Auditor ]]>
<![CDATA[Moh. Baqir Ainun]]>;
<![CDATA[Tyasha Ayu Melynda Sari]]>
<![CDATA[ Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 2 (2021): Rekan ]]>
Publisher : <![CDATA[Program Study Akuntansi ]]>
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DOI: 10.30812/rekan.v2i2.1472
<![CDATA[Every ethnicity and culture is unique and contains good ethics for society. Various advice and advice from parents, teachers, and tribal leaders can be conveyed in unique ways such as through the typical proverb of the culture itself. This paper explores how beburghen becce' (good advice) contained in saloka Madura can be advice for auditors in carrying out the audit process so that accounting scandals such as Arthur Andersen and Enron do not recur. The research method used is the study of literature obtained from various sources. This paper explains that beburughen becce' (good advice) contained in saloka Madura such as pakoh ngenneng ka kaju (nails stuck to wood), lakona lakone kennengnganna kennengnge (employees work on the place they live in), mon kerras paakerres (if it is hard it must be crispy), oreng jhujhur mate ngonjhur (honest people die long), and sweet jhe' dhuli kalodhu' pae' jhe' dhuli paloa (sweet, don't swallow bitter, don't immediately spit it out) can provide advice for auditors to carry out audits with independence, responsibility, objectivity, integrity, and skeptical.]]>
<![CDATA[EFEK MODERASI KEBIJAKAN HUTANG PADA PENGARUH KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM ]]>
<![CDATA[Moh. Baqir Ainun]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 3 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2019.v3.i3.4192
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh kebijakan dividen terhadap harga saham dengan kebijakan hutang sebagai variabel moderasi. Penelitian ini menggunakan 160 sampel perusahaan-tahun pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia periode 2011-2015 yang dipilih menggunakan metode purposive sampling. Analisis regresi linier berganda digunakan untuk menguji hipotesis petama, dan moderating regression analysis digunakan untuk menguji hipotesis yang kedua. Hasil penelitian ini menunjukkan bahwa kebijakan dividen berpengaruh positif terhadap harga saham perusahaan karena pembayaran dividen merupakan salah satu sinyal positif bagi investor dan pada akhirnnya dapat meningkatkan harga saham. Selain itu, kebijakan hutang juga terbukti dapat memoderasi pengaruh kebijakan dividen terhadap harga saham karena hutang perusahaan yang tinggi dapat meningkatkan ketidak pastian perusahaan dan memberikan sinyal negatif bagi investor, sehingga perusahaan akan meningkatkan pembagian dividennya sebagai upaya untuk menekan sinyal negatif tersebut dan menjaga reputasi perusahaan dan stabilitas harga saham. Hasil penelitian ini mengkonfirmasi teori signaling dan teori dividend substitution hypothesis. Penelitian ini berkontribusi untuk memperkaya literatur tentang pengaruh kebijakan dividen terhadap harga saham dengan kebijakan hutang sebagai pemoderasi, dan diharapkan dapat menjadi masukan bagi manajer perusahaan untuk menentukan kebijakan dividen dan kebijakan hutangnya.]]>
<![CDATA[PENGARUH KELOMPOK MANAJEMEN PUNCAK TERHADAP FINANCIAL DISTRESS : STUDI KASUS PADA PERUSAHAAN PERBANKAN DI INDONESIA ]]>
<![CDATA[Moh. Baqir Ainun]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 2 (2019): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
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Check in Google Scholar
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DOI: 10.31289/jab.v5i2.2496
<![CDATA[This study aims to identify the influence between top management related to financial distress. This study uses data of banking who listed on the Indonesia Stock Exchange in 2016. The data analysis technique in this research using multiple regression analysis method with the control variable; Return on Assets (ROA), Operational Costs to Operating Income (BOPO), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Cash Ratio (CR). The study discusses to support the stewardship theory that considers the top management group to have a mandate to the shareholders to manage the company and maintain the organization. However, the differences in the structure of the top management group will not affect their motivation to avoid financial stress. The results showed that the top management group had no significant effect on financial distress. This result is also shown the condition and structure of the top management group in the company still has the same goal which is to avoid financial distress.]]>
<![CDATA[Pengaruh kebijakan dividen terhadap harga saham (studi pada perusahaan manufaktur di bursa efek indonesia periode 2011-2015) ]]>
<![CDATA[Moh. Baqir Ainun]]>
<![CDATA[ AKUNTABEL Vol 16, No 2 (2019): September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v16i2.5803
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh kebijakan dividen terhadap harga saham dengan menggunakan variabel kontrol profitabilitas, likuiditas, leverage, growth, dan ukuran perusahaan. Sampel penelitian ini diambil dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan bantuan software spss statistic 25.0. Hasil penelitian ini menunjukkan bahwa kebijakan dividen berpengaruh positif terhadap harga saham. Hal ini menunjukkan bahwa penelitian ini mengkonfirmasi teori-teori kebijakan dividen seperti teori signalling, teori bird in the hand, dan teori free cash flow hypothesis. Selain itu, variabel kontrol yang digunakan berpengaruh signifikan kecuali leverage dan growth. Penelitian ini berkontribusi untuk memperkaya bukti empiris tentang pengaruh kebijakan dividen terhadap harga saham, dan diharapkan dapat menjadi rujukan bagi manajer perusahaan dalam menentukan kebijakan dividennya.]]>
