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All Journal International Conference on Law, Business and Governance (ICon-LBG) JAM : Jurnal Aplikasi Manajemen Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) The Accounting Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi Ensiklopedia of Journal Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun EKUITAS (Jurnal Ekonomi dan Keuangan) The International Journal of Business Review (The Jobs Review) Maker: Jurnal Manajemen Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Manajemen Universitas Bung Hatta Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Journal of International Conference Proceedings Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Economics, Business, Accounting & Society Review e-Jurnal Apresiasi Ekonomi Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Adpebi Science Series Jurnal Akuntansi dan Governance Andalas Journal of Ekonomics, Finance, and Management Studies E-JURNAL AKUNTANSI
Elvira Luthan
Universitas Andalas
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Analisi Pengaruh Modal Intelektual, Pengungkapan Modal Intelektual dan Modal Kerja Terhadap Kinerja KeuanganAnalisi Pengaruh Modal Intelektual, Pengungkapan Modal Intelektual dan Modal Kerja Terhadap Kinerja Keuangan Elvira Luthan
Jurnal Akuntansi dan Governance Andalas Vol 3 No 2 (2020): Jurnal Akuntansi dan Governance Andalas 3 (2)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i2.60

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Modal Intelektual, Pengungkapan Modal Intelektual dan Modal Kerja terhadap Kinerja Keuangan. Modal intelektual menggunakan VAIC sebagai indikator untuk mengukur efisiensi dari modal intelektual. Pengungkapan modal intelektual diukur dengan index pengungkapan modal intelektual, dan modal kerja menggunakan WCT atau perputaran modal kerja sebagai indikator untuk mengukur efisiensi dari modal kerja sedangkan kinerja keuangan diukur dengan menggunakan ROA dan ROE. Populasi penelitian ini adalah perusahaan sektor perdagangan jasa dan investasi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Berdasarkan kriteria sampel yang telah ditetapkan, diperoleh sampel 136 perusahaan. Alat analisis dengan model regresi linier berganda dan semua data sudah lolos uji asumsi klasik. Hasil dari penelitian menyimpulkan modal intelektual, pengungkapan modal intelektual dan modal kerja berpengaruh signifikan terhadap kinerja keuangan yang diukur dengan ROA dan ROE. Temuan tersebut mengimplikasikan bahwa kedua jenis modal dalam penelitian ini, walau berbeda secara konsep, berpengaruh terhadap kinerja keuangan perusahaan. Riset ini memberikan konstribusi dalam hal pengembangan literatur manajemen keuangan dan masukan untk praktisi bisnis.
THE IMPACT OF INSTITUTIONAL OWNERSHIP AND MANAGERIAL OWNERSHIP ON LOAN LOSS PROVISION Ardiany, Yuli; Lukviarman, Niki; Hamidi, Masyuri; Luthan, Elvira
Jurnal Apresiasi Ekonomi Vol 10, No 2 (2022)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i1.737

Abstract

The objective of this study is to ascertain the impact that managerial and institutional ownership have on provisions for loan losses. For the period 2018-2022, the data utilized in this study comprises all banking companies that are publicly traded on the Indonesia Stock Exchange. Even though the banking industry has stricter regulations compared to other industries, earnings management is an action that is often carried out by company managers aimed at the manager's personal interests and the interests of the company.The research data underwent analysis using Eviews. The findings of the study indicated that managerial ownership did not have a statistically significant impact on loan loss provisions, while institutional ownership did have a significant negative effect. Institutional investors have been demonstrated to be effective monitoring proxies in the implementation of company policies; therefore, the findings of this study may serve as a benchmark when contemplating banking company policymaking, specifically in the investor selection process.Keyword : Asia, Bank, Institutional Ownership, Managerial Ownership, Loan Loss Provisions.
Board Independent, Firm Size, CEO Ownership and Accounting Conservatism: Evidence Banking Company in Indonesia Ardiany, Yuli; Lukviarman, Niki; Hamidi, Masyuri; Luthan, Elvira
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2796

Abstract

The aim of this study is to provide empirical findings regarding a range of determinants that may impact accounting conservatism. Specifically, the research will examine the effects of company size, CEO ownership, and independent boards. Secondary data, specifically information derived from annual financial reports, is utilised in this study. Information for financial reports is acquired from the IDX data stream and website. From 2013 to 2022, the population of this study comprises all banking institutions listed on the Indonesia Stock Exchange. Significantly positive effects of board independence and company size on accounting conservatism are demonstrated by the findings of this study. Furthermore, CEO ownership has a significant negative impact on accounting conservatism, according to the findings of this study. The findings of this study present a practical illustration for stakeholders regarding the responsibilities of shareholders, which may prove beneficial in overseeing the organization's operations. This research demonstrates that when a company is owned by its CEO, its conservatism decreases. The findings of this research have implications for decision-makers who rely on financial reports. Stakeholders can place trust in managers who provide information about the company through financial reports that reflect its condition. This is supported by the research results, which indicate that conservatism in practice corresponds to the political cost hypothesis, which states that as the size of a company increases, so does conservatism.
The Effect of Earning Per Share, Net Profit Margin, and Operating Cash Flow on Stock Prices in Food and Beverage Sector Companies Listed on the IDX for the 2018-2022 Period Tilawatil Ciseta Yoda; Martina Lifati Lofa; Tafdil Husni; Elvira Luthan; Rida Rahim
Adpebi Science Series 2024: 1st Conference of Tourism and Economics Creative,
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.505

Abstract

This study aims to test the Effect of Earning Per Share, Net Profit Margin, and Operating Cash Flow onStock Price. Based on the results of the hypothesis testing conducted in this study, it can be concluded that partiallyEarning Per Share has a significant positive effect on the Stock Price with a calculated value of 7.713 > t table 1.703 anda significant amount of 0.00 < 0.05 so that the H1 hypothesis can be accepted. Ner Profit Margin has a significantpositive effect on the Stock Price with a t-value of 5.284 > t table 1.703 and a significant amount of 0.000 < 0.05 so thatthe H2 hypothesis can be accepted. The size of the company has a positive effect on the Stock Price where the valueof t is calculated at 1.801 > t table 1.703 and is significant at 0.076 > 0.05 so that the H3 hypothesis is rejected. Earning PerShare, Net Profit Margin, and Operating Cash Flow to the stock price with a value of f calculated 52.325 > f table 2.98 andsignificant 0.000 < 0.05 so that the H4 hypothesis can be accepted. So it can be concluded that Earning Per Share(X1), Net Profit Margin (X2), and Operating Cash Flow (X3) to the Stock Price (Y) obtained the value of thedetermination coefficient written R Square of 0.707, it can be explained that the proportion of Earning Per Share, NetProfit Margin, and Operating Cash Flow to the Stock Price is 70.7% while the remaining 29.3% is influenced by otherfactors other than the variables used in this study.
Board Independent, Firm Size, CEO Ownership and Accounting Conservatism: Evidence Banking Company in Indonesia Ardiany, Yuli; Lukviarman, Niki; Hamidi, Masyuri; Luthan, Elvira
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2796

Abstract

The aim of this study is to provide empirical findings regarding a range of determinants that may impact accounting conservatism. Specifically, the research will examine the effects of company size, CEO ownership, and independent boards. Secondary data, specifically information derived from annual financial reports, is utilised in this study. Information for financial reports is acquired from the IDX data stream and website. From 2013 to 2022, the population of this study comprises all banking institutions listed on the Indonesia Stock Exchange. Significantly positive effects of board independence and company size on accounting conservatism are demonstrated by the findings of this study. Furthermore, CEO ownership has a significant negative impact on accounting conservatism, according to the findings of this study. The findings of this study present a practical illustration for stakeholders regarding the responsibilities of shareholders, which may prove beneficial in overseeing the organization's operations. This research demonstrates that when a company is owned by its CEO, its conservatism decreases. The findings of this research have implications for decision-makers who rely on financial reports. Stakeholders can place trust in managers who provide information about the company through financial reports that reflect its condition. This is supported by the research results, which indicate that conservatism in practice corresponds to the political cost hypothesis, which states that as the size of a company increases, so does conservatism.
MENYINGKAP TABIR BIAYA MODAL EKUITAS: ANALISIS PERAN MANAJEMEN LABA, KUALITAS AUDIT, DAN UKURAN PERUSAHAAN FATMA, YUNI; LUTHAN, ELVIRA
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 9, No 2 (2024): Juli - Desember 2024
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v9i2.1323

Abstract

Penelitian ini mengekplorasi biaya modal ekuitas karena ekuitas diproyeksikan menghasilkan laba yang lebih besar daripada utang dan memiliki ketidakpastian dalam tingkat pengembaliannya dibanding utang. Hal ini merupakan faktor penting untuk dipertimbangkan ketika mengevaluasi investasi. Penelitian ini bertujuan menguji pengaruh manajemen laba dan kualitas audit terhadap biaya modal ekuitas yang dimoderasi ukuran perusahaan. Jenis penelitian adalah asosiatif kausal,  menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2018-2022. Pemilihan sampel menggunakan metode purposive sampling didapat 56 sampel selama 5 tahun dengan 280 observasi. Teknik analisis data yang digunakan  Moderated  Regression  Analysis  (MRA). Hasil penelitian ini menemukan tidak ada pengaruh manajemen laba terhadap biaya modal ekuitas, kualitas audit berpengaruh signifikan terhadap biaya modal ekuitas dan ukuran perusahaan tidak mampu memoderasi pengaruh antara manajemen laba dan kualitas audit terhadap biaya modal ekuitas. Penelitian selanjutnya agar dapat mempertimbangkan menggunakan pengukuran lain untuk manajemen laba, seperti menggunakan rasio akrual modal kerja terhadap penjualan. Metode ini dianggap lebih tepat untuk penjualan karena manajemen laba banyak terjadi pada akun penjualan.
PENINGKATAN DAYA SAING PRODUK LOKAL MELALUI STRATEGI PEMASARAN DAN PENGELOLAAN PELAPORAN KEUANGAN BERBASIS DIGITAL Silmi, Silmi; Luthan, Elvira; Rahmadoni, Jefril; Oktavia, Fitriyeni; Hidayat, Danny
Ensiklopedia of Journal Vol 7, No 1 (2024): Vol. 7 No. 1 Edisi 2 Oktober 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i1.2696

Abstract

The purpose of activity is 1). To Organize MBKM.  It Meant give the right students to learning outside the campus. So that students can feel the real conditions in the field which is expected to increase student competitiveness 2),Increase IKU UNAND 2. 3). To answer partner problems related to marketing and management aspects in recording financial reports. The training was carried out in the BumNag hall at pakandangan Emas Pariaman. The training event was attended by employees from Bumnag Padangangan as well as regional officials. Training on implementation methods with a material presentation system followed by questions and answers and bringing in products needed by Bumnag Pakandangan, including galo-galo colonies. As a result of this training, BUMNAG employees learned about the importance of marketing strategies and the existence of applications that can be used easily and safely. The hope is that Bumnag Pakandangan can manage its business lines better and more standardized.Keywords: Marketing Strategy, Local Products, Competitiveness, Digital-Based Financial Reporting
ANALISIS PEMICU PENGUNGKAPAN OPINI AUDIT GOING CONCERN YANG DIMODERASI OLEH FINANCIAL DISTRESS (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023) Velsi, Adhynia; Luthan, Elvira
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12837

Abstract

Opini audit going concern sangat penting dalam menilai kelangsungan hidup suatu perusahaan. Auditor memiliki peran krusial dalam memastikan jika terdapat keraguan terkait kelangsungan usaha perusahaan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memicu pengungkapan opini audit going concern dengan financial distress sebagai variabel moderasi. Penelitian ini menggunakan data sekunder, dengan populasi penelitian berupa seluruh perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia pada periode 2020-2023. Teknik analisis data yang diterapkan adalah analisis regresi logistik dan data diolah menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa leverage dan opinion shopping mempengaruhi opini audit going concern, sementara debt default tidak mempengaruhi opini tersebut. Selain itu, financial distress memperkuat pengaruh leverage terhadap opini audit going concern. Namun, financial distress tidak mampu memoderasi hubungan antara debt default dan opini audit going concern, serta tidak mampu memoderasi hubungan antara opinion shopping dan opini audit going concern. Penelitian ini diharapkan dapat membantu investor dan pemegang saham dalam memahami faktor-faktor yang memicu opini audit going concern. Temuan penelitian ini juga dapat membantu calon investor dalam mengevaluasi kondisi perusahaan sebelum membuat keputusan investasi.
THE INFLUENCE OF CSR DIMENSION ON INVESTOR ATTENTION DURING THE COVID-19 Harmayuni, Vella; Luthan, Elvira; Fontanella, Amy
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 9 No 1 (2023): Volume 9 Nomor 1 Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/mjm.v9i1.556

Abstract

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.
Pengaruh Strategi Bisnis dan Kinerja ESG terhadap Potensi Financial Distress pada Perusahaan di Negara-Negara ASEAN Luthan, Elvira; Irfan, Muhammad; Bahari, Asniati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2488

Abstract

The objective of this study is to examine the impact of business strategy and ESG performance on the potential for financial distress among companies in ASEAN. The study population consists of all companies listed on ASEAN stock exchanges during the period 2016-2023. The sample data was collected using the purposive sampling technique and resulted in 1,977 sample data. The data used in this study was obtained from the Thomson Reuters database. The data were analyzed using the unbalanced panel data regression method using STATA software version 17. The results indicated that business strategy had no significant impact on the potential for companies to experience financial distress. Conversely, ESG performance had a positive and significant impact on the potential for companies to experience financial distress. Efforts to improve ESG performance have a major influence on company performance, because these efforts require large costs while support from stakeholders for ESG practices is still relatively small. Therefore, for the development of this study, it is suggested that future research can conduct research with a qualitative approach that explores the perspectives of various stakeholders regarding ESG practices implemented by the company. By involving the views and insights of these stakeholders, the research will have higher validity and accuracy, and provide a more comprehensive understanding.  
Co-Authors Adelia, Fina Adi Wiratno Adinda Solida Ali Nursal Amy Fontanella Anggita Primasari Anggita Primasari Annisa Rahman Anwar, Khairil Ardiany, Yuli Asniati Bahari Aufa Fikhriah Aufa Fikhriah Bahari, Asniati Baja Lodhrakentjana Ciseta Yoda, Tilawatil Damayanti, Elok Dini Fitriyanthi Dwinanda, Vioni Putri Ekaputra, Eri Gas Eri Gas Ekaputra Esti Rahmaningsih, Dwi Fanny Ramadhani Fathdilla Sirti Oksiltayuri Fatma, Yuni Fauzan Misra Fina Adelia Fitriyanthi, Dini Gusmini Hairaty, Ety Hamidi, Masyuri Harmayuni, Vella Hidayat, Danny Hujnir, Putri Arinda Ilmainir, Ilmainir Indar Khaerunnisa Irma Suryani Indra Jonhar Jonhar Khanh, Varhanno Khallifhatul Lasti Yossi Hastini Lasti Yossi Hastini Lodhrakentjana, Baja Marta, Nike Martina Lifati Lofa Mazelfi, Ihsani Muhammad Irfan Muhammad Pondrinal Niki Lukviarman, Niki Nini Sofriyeni Nini Syafriyeni Novfirman Novita Sari Nur Octasari Lisadi Oktavia, Fitriyeni Oktavianus Oktavianus Ona Guserike Afner, Synthia Rahma Dewi Rahmadoni, Jefril Rahmat Kurniawan Rahmat Wahyudi Resca Caesar Resti Resca Caesar Resti Rida Rahim Riza Reni Yanti Salsabila Tizmi Salsabila Tizmi Sari Fadillah Savira Nurul Hayuni Savira Nurul Hayuni Silmi Silmi Sri Daryanti Zen Sri Dewi Edmawati Syahril Ali Tafdil Husni Tafdil Husni Vella Harmayuni Velsi, Adhynia Viona Azzahra Vitrya Qurratu Ayuni Khanh Vitrya Qurratu Ayuni Khanh Warnida Warnida Yoppi Lisyadi Oktavianus Yulia Hendri Yeni Yurniwati Yurniwati