Articles
<![CDATA[Faktor-Faktor Yang Mempengaruhi Corporate Bond Underpricing ]]>
<![CDATA[Irma Suryani Indra]]>;
<![CDATA[Elvira Luthan]]>;
<![CDATA[Amy Fontanella]]>
<![CDATA[ Jurnal Ecogen Vol 5, No 4 (2022): Jurnal Ecogen ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jmpe.v5i4.14050
<![CDATA[This study aims to determine what factors influence corporate bond underpricing in companies listed on the IDX in 2017-2021. This research is a quantitative study, using secondary data collected through the official website of the IDX and the company's website. The population used in this study is all companies issuing bonds in 2017-2021 using a purposive sampling technique for the sample selection method. This study uses multiple linear analysis, which in this study shows that underwriter reputation has a significant effect on corporate bond underpricing. Meanwhile, Accrual Quality Family Involvement, firm age and profitability have no significant effect on corporate bond underpricing.]]>
<![CDATA[Motivasi, Kepuasan Kerja, Komitmen Pegawai Akuntansi dan Kualitas Laporan Keuangan Pemerintah Daerah pada Pemerintah Kota Depok ]]>
<![CDATA[Baja Lodhrakentjana]]>;
<![CDATA[Elvira Luthan]]>
<![CDATA[ Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 02 (2014) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2014.001.02.15
<![CDATA[ABSTRACT Public demand for good governance is increasing. This encouraged the central government and local governments to implement the public accountability. One indicator of the performance of local governments in the field of financial management indicated on the output of the quality of the financial statements are realized by the opinion of local government financial statements based on the audit by the Supreme Audit Agency (BPK). This study aimed to examine the effect of motivation, job satisfaction and commitment to quality financial statements regional governments made by employees who handle accounting on regional work units and the Regional Finance Management Unit (SKPD and SKPKD) Depok city government. Data analysis was performed using Structural Equation Modeling (SEM) with aid Linear Structural Relations (Lisrel). The results show that the motivation, job satisfaction and commitment is positively related and significant effect on the quality of financial reporting. ABSTRAK Tuntutan masyarakat terhadap pengelolaan pemerintahan yang baik semakin meningkat. Hal ini mendorong pemerintah pusat dan pemerintah daerah untuk menerapkan akuntabilitas publik. Salah satu indikator kinerja pemerintah daerah di bidang pengelolaan keuangan ditunjukkan dari keluaran berupa kualitas laporan keuangan yang diwujudkan oleh opini laporan keuangan pemerintah daerah berdasarkan audit oleh Badan Pemeriksa Keuangan (BPK). Penelitian ini bertujuan untuk menguji pengaruh motivasi, kepuasan kerja dan komitmen terhadap kualitas laporan keuangan pemerintah derah yang dibuat oleh pegawai yang menangani akuntansi pada Satuan Kerja Perangkat Daerah dan Satuan Kerja Pengelola Keuangan Daerah (SKPD dan SKPKD) pemerintah kota Depok. Analisis data dilakukan dengan menggunakan Structural Equation Modelling (SEM) dengan bantuan Linear Structural Relation (Lisrel). Hasil pengujian menunjukkan bahwa motivasi, kepuasan kerja dan komitmen berhubungan positif dan berpengaruh signifikan terhadap kualitas laporan keuangan. JEL Classification: H53]]>
<![CDATA[The Effect of Accrual Quality, Underwriter Reputation, and Family Involvement on Corporate Bond Under-pricing ]]>
<![CDATA[Irma Suryani Indra]]>;
<![CDATA[Elvira Luthan]]>;
<![CDATA[Amy Fontanella]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v8i1.483
<![CDATA[This study aims to determine how the influence of Accrual Quality, Underwriter's Reputation and Family Involvement on the under-pricing of corporate bonds in the manufacturing and banking industries during 2017-2021. This research is a quantitative study using secondary data collected through the IDX's official website and the company's website. The population used in this study were all manufacturing and banking companies that issued bonds in 2017-2021 using purposive sampling technique for the sample selection method. This study uses multiple linear analyses, which in this study shows that the reputation of the underwriter has a significant effect on the under-pricing of corporate bonds. Meanwhile, the quality of accruals and family involvement has no significant effect on the under-pricing of corporate bonds.]]>
<![CDATA[THE INFLUENCE OF CSR DIMENSION ON INVESTOR ATTENTION DURING THE COVID-19 ]]>
<![CDATA[Vella Harmayuni]]>;
<![CDATA[Elvira Luthan]]>;
<![CDATA[Amy Fontanella]]>
<![CDATA[ JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 9, No 1 (2023): Volume 9 Nomor 1 Tahun 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sultan Agung ]]>
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DOI: 10.37403/mjm.v9i1.556
<![CDATA[Investor attention reacts to the company’s newly released information, especially positive information or positive signal. Since COVID-19 pandemic, CSR is one of the positive signals from company. This study aims to examine the effect of each CSR dimension on investor attention during the COVID-19 pandemic and prove which form of CSR category attract investor attention the most in times of crisis. The research uses quantitative methods, secondary data forms, and linear regression techniques. The results of the study show that each CSR dimension has a significant correlation on investor attention and the people dimension or social performance is the form of CSR that attracts investor attention the most during the COVID-19 pandemic. So, it concluded that companies need to consider CSR activities during times of crisis.]]>
<![CDATA[Analisis Kecurangan Laporan Keuangan dalam Perspektif Teori Fraud Hexagon pada Perusahaan Industri Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022 ]]>
<![CDATA[Rahma Dewi]]>;
<![CDATA[Elvira Luthan]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v5i5.5349
<![CDATA[This study aims to prove and verify the potential for Fraudulent Financial Reporting (FFR) based on the hexagon fraud theory. FFR practices cause losses to investors, creditors and other stakeholders, so it is important to identify the elements that trigger FFR practices. The elements of the hexagon fraud theory are stimulus, capability, collusion, opportunity, rationalization and ego in influencing the occurrence of FFR. Companies in the financial industry listed on the IDX 2017-2022 as the population in this study with a total of 95 companies. The sampling technique used purposive sampling and produced 55 companies as research samples. The research approach used is a quantitative approach. The data analysis technique used is SEM-PLS which is processed with the SmartPLS Vs 3.0 program. The findings in this study indicate that stimulus, capability, ego and collusion have a negative effect on FFR while there is no opportunity and rationalization effect on FFR. The results of this study contribute to academics in broadening references regarding factors triggering the occurrence of FFR, as well as adding insight to companies in detecting FFR as an effort to improve the company's control system and as a tool for potential investors in analyzing their investments to reduce the risk of loss]]>
<![CDATA[Praktek Income Smoothing Ditinjau dari Cash Holding, Bonus Plan, Kepemilikan Institusional dan Profitabilitas ]]>
<![CDATA[Sari Fadillah]]>;
<![CDATA[Elvira Luthan]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v6i3.28155
<![CDATA[Purpose: This study aims to examine the effect of cash holding, bonus plans, institutional ownership, and profitability on income smoothing in financial sector companies listed on the Indonesia Stock Exchange. Methodology/approach: The research data is sourced from the Annual Report and Share Price Information of Finacial Companies Listed on the IDX (Indonesian Stock Exchange) 2017-2021. The analytical method uses logistic regression by SPSS 26. Findings: The results show that cash holding and bonus plan have no significant effect on income smoothing. Meanwhile, institutional ownership and profitability have signuficant effect on income smoothing Practical and Theoretical contribution/Originality: The implication of this research is expected to help investors and shareholders to understand the factors that can maximize management behavior to do income smoothing on financial statement. In addition, potential investors are expected to be able to use the findings of this study to help them assess the condition of the company before making investment decisions. Novelty of this research is focusing on the financial sector as a sample whereas previous research only focused on the non-financial sector. Research Limitation: Future studies may be useful to use other variables to income smoothing examined to provide a newly additional finding.]]>
<![CDATA[Pengaruh Kinerja Lingkungan Dan Karakteristik Perusahaan Terhadap Pengungkapan Emisi Karbon ]]>
<![CDATA[Nur Octasari Lisadi]]>;
<![CDATA[Elvira Luthan]]>
<![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.v4i5.3095
<![CDATA[Penelitian ini bertujuan untuk menguji secara empiris pengaruh kinerja lingkungan dan karakteristik perusahaan (ukuran perusahaan, profitabilitas,dan leverage) terhadap pengungkapan emisi karbon. Penelitian ini menggunakan sampel dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Sampel yang digunakan sebanyak 144 observasi yang diambil dengan purposive sampling. Analisi data dilalukan dengan menggunakan analisis regresi berganda dan diolah dengan SPSS versi 21. Hasil penelitian menunjukkan bahwa kinerja lingkungan, profitabilitas, dan leverage tidak berpengaruh terhadap pengungkapan emisi karbon, sedangkan ukuran perusahaan berpengaruh terhadap pengungkapan emisi karbon.]]>
<![CDATA[Faktor – Faktor Yang Berdampak Pada Nilai Perusahaan Dari Aspek Kondisi Keuangan Dan Adanya Direksi Wanita Dalam Perusahaan ]]>
<![CDATA[Fathdilla Sirti Oksiltayuri]]>;
<![CDATA[Elvira Luthan]]>
<![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.v4i5.3141
<![CDATA[Tujuan dari penelitian ini adalah untuk menguji pengaruh dari keragaman gender dewan, pertumbuhan penjualan, struktur modal, Financial Distress terhadap nilai. Populasi dalam penelitian ini adalah perusahaan sektor industri Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018 - 2022. Jumlah sampel yang dipilih secara purposive sampling dalam penelitian ini sebesar 39 perusahaan. Analisis data dilakukan menggunakan STATA versi 17 untuk mengolah data sekunder yang diambil dari website resmi Bursa Efek Indonesia. Untuk menguji pengaruh langung menggunakan regresi linier berganda. Temuan dari penelitian ini menunjukkan bahwa keragaman gender dewan dan struktur modal berpengaruh positif terhadap nilai perusahaan. Namun pertumbuhan penjualan tidak berpengaruh terhadap nilai perusahaan. sementara itu, Financial Distress berpengaruh secara negatif terhadap nilai perusahaan. penelitian ini memberi pengetahuan tambahan bagi para investor untuk melakukan investasi terhadap perusahaan dan juga manajemen perusahaan dapat lebih bijak dalam membuat keputusan untuk meningkatkan nilai perusahaan ]]>
<![CDATA[Pengaruh Pengetahuan Investasi, Pengalaman Investasi dan Financial Literacy Terhadap Keputusan Investasi Investor di Pasar Modal ]]>
<![CDATA[Fanny Ramadhani]]>;
<![CDATA[Elvira Luthan]]>
<![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.v4i5.3243
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pengetahuan investasi, pengalaman investasi dan financial literacy terhadap keputusan investasi investor di pasar modal. Sampel dalam penelitian ini adalah para investor yang terdaftar pada Galeri Investasi di Sumatera Barat sebanyak 80 responden ditentukan dengan metode simple random sampling, teknik pengumpulan data menggunakan kuesioner, data yang dikumpulkan dianalisis dengan bantuan software program SPSS 29. Hasilnya menunjukan bahwa variabel pengetahuan investasi, pengalaman investasi dan financial literacy berpengaruh positif dan signifikan terhadap keputusan investasi, serta variabel pengetahuan investasi, pengalaman investasi dan financial literacy secara bersama-sama/simultan berpengaruh positif dan signifikan terhadap keputusan investasi.]]>
<![CDATA[PENINGKATAN TINGKAT HUNIAN MELALUI MANAJEMEN HOMESTAY BERBASIS WEBSITE DI KOTA PAYAKUMBUH ]]>
<![CDATA[Asniati Bahari]]>;
<![CDATA[Elvira Luthan]]>;
<![CDATA[Yurniwati Yurniwati]]>;
<![CDATA[Jonhar Jonhar]]>;
<![CDATA[Warnida Warnida]]>;
<![CDATA[Riza Reni Yanti]]>;
<![CDATA[Ihsani Mazelfi]]>;
<![CDATA[Ali Nursal]]>
<![CDATA[ Jurnal Hilirisasi IPTEKS Vol 6 No 4 (2023) ]]>
Publisher : <![CDATA[LPPM Universitas Andalas ]]>
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DOI: 10.25077/jhi.v6i4.732
<![CDATA[Currently, homestays in the city of Payakumbuh generally do not maximize the use of information systems. This is due to a lack of understanding among homestay owners about appropriate governance methods and a shortage of knowledge regarding computer-based information system management and homestay operation capabilities. The objective of this activity is to implement a homestay management information system in the city of Payakumbuh. The method employed for this activity is training. A total of 23 homestay owners in Payakumbuh participated in the training. This initiative aims to implement a website-based information system to enhance homestay owners' understanding of effective governance, computer-based information system management, and operational capabilities in managing homestay systems. The outcomes of this initiative include improved capabilities among homestay owners to effectively utilize the Website-Based Homestay Management Information System. This training not only benefits homestay owners but also faculty, departments, and the university. It creates opportunities for homestay managers to collaborate and share experiences, thereby strengthening the SME community in the homestay sector in Payakumbuh. The implementation of a website-based information system in homestay management is intended to expand promotional networks, catering not only to local tourists but also to international visitors. In conclusion, this training program has significantly benefited homestay managers and has the potential to support local economic growth and the development of the tourism sector in the Payakumbuh region. It is anticipated that this initiative will contribute knowledge towards homestay management development and the application of information technology in the tourism sector.]]>
