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All Journal Journal of Management and Business Review Jurnal Akuntansi dan Manajemen
Nora Sri Hendriyeni
Business Accounting Study Program, Sekolah Tinggi Manajemen PPM
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Nilai Perusahaan pada Struktur Modal Optimal PT. Trans Marga Jateng dan PT. Jasamarga Surabaya Mojokerto Tahun 2020 Aruji Murtianto; Muhammad Taufik Akbar; Nora Sri Hendriyeni
Journal of Management and Business Review Vol 18, No 2 (2021): Special Issue Konferensi Nasional Riset Manajemen XI, 2021
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v18i2.284

Abstract

In order to maintain the company's ability to fulfill its liabilities, PT. Jasa Marga (Persero) Tbk will takes a corporate action strategy to strengthen capital structure for the Toll Road Subsidiaries (/APJT). APJT selected are PT. Trans Marga Central Java (/PT. TMJ, is the operator of Semarang-Solo toll road) and PT. Jasamarga Surabaya Mojokerto (/PT. JSM, is the operator of Surabaya-Mojokerto toll road) because of its capability to fulfill their solvents. Corporate action strategy done by analyze related with company performance baluation, optimal capital structure analysis. For Company performance valuation, analyze is done with company's financial ratios. From the calculation and analysis of profitability ratios; liquidity ratios and solvency ratios, PT. TMJ and PT. JSM during year 2015-2019 showed fair good performance. The composition of the capital structure to obtain optimal value for PT. TMJ and PT. JSM are range from 60:40 to 30:70 for the composition of debt and equity. The results of the company valuation using Discounted Cash Flow (DCF) method show that the company value of PT. TMJ, with a capital structure composition of 60:40 worth IDR. 25,862,- /share and with a capital composition of 70:30 share value of PT. TMJ in the amount of IDR.10,418,- /share. As for PT. JSM with a capital structure composition of 60:40 is IDR. 2,709,- /share and with a capital composition of 70:30 the share value of PT. JSM is IDR. 911,- /share. From analyze result, Management should pay more attention in capital expense due its effect in Optimizing Capital Structure, then from that Optimal Capital structure, APJT can reduce debt portion dan increasing uts equity portion through several strategy
Corporate Social Responsibility, Corporate Governance dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia Tahun 2015-2019 Cahyatih Kumandang; Nora Sri Hendriyeni
Journal of Management and Business Review Vol 18, No 2 (2021): Special Issue Konferensi Nasional Riset Manajemen XI, 2021
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v18i2.273

Abstract

This study aims to see how the influence of Corporate Social Responsibility (CSR) and Corporate Governance on earnings management practices. CSR is proxied by CSR award and Corporate Governance by GCG award. Earnings management is measured by discretionary accrual and real earning management through cash flow operations. The population in this study is all manufacture companies that listed in Indonesian Stock Exchange (BEI) which their financial reports are available completely during the study period, which is from 2015-2019. This study results shows that GCG has negative impact to accrual earnings management and real earnings management through cash flow operation even though its not significant, meanwhile CSR has negative impact to accrual earnings management and positive impact to real earnings management through cash flow operation and theyre not significant.
FCF dan Leverage terhadap Manajemen Laba dengan GCG sebagai Pemoderasi (Sektor Transportasi) Paulina Millennia Natalia Wijaya; Nora Sri Hendriyeni
Jurnal Manajemen Vol 18 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v18i02.432

Abstract

Salah satu indikator penting yang dilihat investor dalam mengukur performance perusahaan adalah laba. Hal ini mendorong manajemen untuk membuat laporan keuangan menjadi menarik bagi pihak eksternal yang dapat dikategorikan sebagai manajemen laba (earnings management). Penelitian ini bertujuan untuk menganalisis pengaruh free cash flow dan leverage terhadap manajemen laba dengan good corporate governance sebagai variabel pemoderasi. Diperoleh sebanyak 20 sampel perusahaan pada sektor transportasi di BEI periode 2018-2020 melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa free cash flow berpengaruh negatif dan signifikan terhadap manajemen laba dan leverage tidak memengaruhi manajemen laba. Melalui uji Moderated Regression Analyze (MRA), diketahui good corporate governance (dengan proksi komite audit) tidak mampu memoderasi pengaruh free cash flow terhadap manajemen laba dan pengaruh leverage terhadap manajemen laba. Kata Kunci: Free Cash Flow, Leverage, Manajemen Laba, Good Corporate Governance
Can ESG Policy Become the Sustainability Catalyst of Company Performance During Covid-19 Pandemic? Nora Sri Hendriyeni; Benediktus Tandya Pinasthika; Ilham Muhammad Akbar
Journal of Management and Business Review Vol 20, No 2 (2023)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v20i2.501

Abstract

This study is conducted to discover the influence of environmental, social, and governance (ESG) policy on company performance during the Covid-19 pandemic. Both the company principal and agent are expected to consider the impact of developing a policy during the pandemic, especially concerning ESG policy. The ESG disclosure study aims to verify whether the policy, which is proxied with standard Global Reporting Initiative (GRI) disclosure in the sustainability report, influences company performance, which is proxied with Tobin’s Q ratio as a measure to discover the market response. It is founded on the urgency that the pandemic alters investors’ views about the company. This research failed to verify H1 or the influence of ESG disclosure on company performance. On the other hand, H2 and H3, including control variables, significantly influence company performance, as well as the Independence of the board of directors (BoD) and board of commissioners (BoC), which also have a significant but negative influence. This study has practical implications in which disclosure of ESG policy does not significantly influence company performance due to the management mindset, which still focuses on short-term conditions. It is thus necessary to develop a long-term strategic plan while taking sustainability into account.
Co-Authors Aruji Murtianto Benediktus Tandya Pinasthika Cahyatih Kumandang Ilham Muhammad Akbar Muhammad Taufik Akbar Paulina Millennia Natalia Wijaya