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<![CDATA[DAMPAK INDONESIAN CORPORATE SOCIAL RESPONSIBILITY (CSR) AWARD TERHADAP ABNORMAL RETURN DAN TRADING VALUE ACTIVITY (Studi Pada Perusahaan Pemenang Indonesian CSR Award Periode 2005 dan 2008) ]]>
<![CDATA[-, Supatmi]]>;
<![CDATA[Idealfa, Neogo Dwianka]]>
<![CDATA[ Jurnal Manajemen dan Keuangan Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan ]]>
Publisher : <![CDATA[Jurnal Manajemen dan Keuangan ]]>
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<![CDATA[This research studies the impact of Indonesian Corporate Social Responsibility (CSR) Award to abnormal return and trading value activity. The impact of award publication could be seen from the differences between abnormal return and trading value activity with the Indonesian CSR award announcement. This research samples are 9 companies which accept the appreciation of Indonesian CSR award period 2005-2008 that listed in Indonesia Stock Exchange (IDX). The research data that used is secondary data that consist of daily closing price of share and daily trading volume with an estimation period during 30 days and event period 11 days by using market model and hypothesis research using Wilcoxon Sign Test. The result of this research proves that there are significant differences between abnormal return and trading value activity around the announcement date of Indonesian CSR award.Keywords: Corporate Social Responsibility, Abnormal Return, Trading Value Activity]]>
<![CDATA[DAMPAK INTELLECTUAL CAPITAL TERHADAP CAPITAL GAIN PADA LEMBAGA KEUANGAN ]]>
<![CDATA[Devitia Putri Nilamsari]]>;
<![CDATA[Supatmi -]]>
<![CDATA[ Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015 ]]>
Publisher : <![CDATA[Conference In Business, Accounting, And Management (CBAM) ]]>
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<![CDATA[Modal intelektual (intellectual capital) merupakan suatu pendekatan yang digunakan dalam menilai dan mengukur aset tidak berwujud dimana intellectual capital mampu menciptakan value added (Artinah dan Muslih, 2011). Pemanfaatan dan pengelolaan intellectual capital yang maksimal serta seimbang dapat meningkatkan nilai perusahaan. Tujuan dari penelitian ini adalah untuk memberikan bukti empiris dari (intellectual capital) yang diukur dengan Value Added Intellectual Coefficient (VAIC) dan tiga komponen (human capital efficiency, structural capital efficiency dan capital employed efficiency) terhadap capital gain. Sampel yang digunakan pada penelitian ini adalah 52 lembaga keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012 yang diambil dengan metode purposive sampling. Teknik analisis data menggunakan uji regresi linier berganda. Hasil pengujian menunjukkan bahwa secara bersama-sama intellectual capital dan komponennya memiliki pengaruh terhadap capital gain. Secara parsial, capital employed efficiency berpengaruh negatif signifikan terhadap capital gain, namun intellectual capital, human capital efficiency, dan structural capital efficiency ditemukan tidak memiliki pengaruh terhadap capital gain .  Kata kunci : Intellectual capital, Capital gain, Lembaga keuangan]]>
<![CDATA[THE EFFECT OF PROPPING ON THE PERFORMANCE OF MANUFACTURING COMPANIES IN INDONESIA ]]>
<![CDATA[Supatmi Supatmi]]>;
<![CDATA[Steppani Steppani]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 2 (2021): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v6i2.25839
<![CDATA[This study aims to find empirical evidence of the impact of propping- related party transactions on company performance. The research sample was manufacturing companies listed on the IDX during 2017-2019 which were determined by purposive sampling and using the Generalized Least Square panel data regression analysis technique (cross-section weights). The results showed that propping (related party transactions related to account payables) had a positive effect on financial performance and had a negative effect on the company's market performance. Propping (related party transactions related to other payables) had a positive effect on the company's financial performance but doesn’t an affect on the company's market performance. Meanwhile, propping (related party transactions related to liabilities other than account payables) had a negative effect on financial performance but had a positive effect on the company's market performance.]]>
<![CDATA[The Effect of Propping on the Performance of the Financial Industry in Indonesia ]]>
<![CDATA[Verlina Putri]]>;
<![CDATA[Supatmi]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 1 (2021) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v6i1.10
<![CDATA[This study aims to determine the effect of related party transactions propping on the financial industry's financial performance and performance market performance. This research sample is 66 financial industry companies listed on the Stock Exchange Indonesia (IDX) during 2017-2019 with 198 observations as panel data. Based on the panel data regression test, this research found propping proxied by related party transactions account payables, related party transactions with other payables and related party transactions liabilities other than account payables do not positively affect the company's financial performance (ROA). Propping is proxied by related party transactions, account payables, and liabilities other than account payables do not positively affect the market performance of industrial companies' finance. Meanwhile, propping proxied by transactions of other debt-related parties positively affects financial industry companies' market performance (Tobin's Q). The findings align with transaction cost theory and the efficient transaction hypothesis that related party transactions are efficient transactions to boost company performance.]]>
<![CDATA[The Influence of Political Connected Councils on Banking Performance ]]>
<![CDATA[Omega Saputra]]>;
<![CDATA[Supatmi]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v6i2.93
<![CDATA[This study aims to determine the effect of politically connected boards on banking performance as measured in accounting performance and the banking market. This study is using quantitative method with the sample of 41 banking companies listed on the IDX during 2017-2019. The dependent variable in this study is banking performance which is reflected by banking accounting performance (ROA) and banking market performance (Tobin's Q). Meanwhile, the independent variables in this study are the number of politically connected boards, both boards of directors and commissioners. The control variables are company size, leverage, and managerial ownership. The hypothesis was tested by panel data regression. The test results found that politically connected boards have no influence on banking accounting performance, while politically connected boards have a negative effect on banking market performance]]>
<![CDATA[Pengaruh Struktur Kepemilikan Terhadap Transaksi Pihak Berelasi ]]>
<![CDATA[Supatmi Supatmi]]>;
<![CDATA[Krisvalenta Wukirasih]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.798
<![CDATA[Related party transaction in some circumstances can create opportunities be detrimental to the minority (non-controlling) stakeholders and provide benefit to the majority (controlling) shareholders. Therefore, this study aims to find empirical evidence of the effect of ownership structure on related party transactions. Ownership structures are measured by family ownership, foreign ownership, blockholder ownership, and management ownership. Meanwhile, related party transactions are measured by related party transactions in asset and related party transactions in liability. The research samples are 128 companies in the manufacturing industry which are listed on the Indonesia Stock Exchange (IDX) period 2018 – 2020. This research uses quantitative methods with analysis technique uses panel data regression with the Eviews program. The study result that the higher the blockholder ownership, the more companies carried out related party transactions, both assets and liabilities. On the other side, the higher the management's ownership, the less the company conducts related party transactions, both assets and liabilities. Meanwhile, family ownership has a positive effect on related party transactions in assets and foreign ownership has a positive effect on related party transactions in liabilities. The research findings are in line with agency theory that concentrated ownership tends to encourage companies to conduct related party transactions.]]>
<![CDATA[Pengaruh Koneksi Politik Terhadap Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur di Indonesia ]]>
<![CDATA[Supatmi Supatmi]]>;
<![CDATA[Indriyani Dwi Putri]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.927
<![CDATA[This study aims to analyze the effect of political connections on earnings management practices in manufacturing companies. The sample of this study was 153 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 459 observations. Earnings management in this study was measured by real earnings management, namely abnormal CFO, abnormal discretionary expense, and abnormal production. Political connection is measured by the number of boards in the company, both the board of directors and the board of commissioners, who are politically connected. The research hypotheses were tested using panel data regression analysis techniques. The results showed that the politically connected board of commissioners has a positive effect on earnings management as measured by abnormal discretionary expense and a negative effect through the measurement of abnormal production. Politically connected board of commissioners has no effect on earnings management through abnormal measurement of CFO. Meanwhile, the politically connected board of directors was found to have no effect on earnings management, either by measuring abnormal CFO, abnormal discretionary expense, or abnormal production. The research findings confirm the application of agency theory that political connections within the company, especially politically connected boards, affect the company's earnings management practices]]>
<![CDATA[Analisis Kinerja Keuangan Pada Klub Sepak Bola (Studi Kasus Pada Arsenal, Tottenham Hotspur dan Everton) ]]>
<![CDATA[Elvina Chandra Pranata]]>;
<![CDATA[Supatmi Supatmi]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v17i2.268
<![CDATA[Football is a popular sport that affect various aspects of life, one of which is the economy. In Europe, football has become an industry and the clubs most are already preparing financial statements. This study aims to analyze the financial performance of three football clubs that followed the Premier League as one of the best leagues in the world, Arsenal, Tottenham Hotspurs and Everton, for the period of 2007-2011. This study uses the technique of quantitative and qualitative descriptive analysis using 14 financial ratios relevant to the football club. Results showed in general Arsenal is a club that has the best financial performance in comparison Tottenham Hotspurs and Everton, in particular in such matters, income and liquidity. Tottenham Hotspurs have advantages in terms of net investment over player contracts and operating cash flow. While Everton in general have the worst financial performance in terms of operations and liquidity, but has a good asset turn over.]]>
<![CDATA[Hubungan Mekanisme Corporate Governance dan Kinerja Keuangan Bank Pembiayaan Rakyat Syariah ]]>
<![CDATA[Eriza Mayang Kusuma]]>;
<![CDATA[Supatmi Supatmi]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v18i3.282
<![CDATA[This study aims to find the empirical evidence about the correlation of corporate governance with the financial performance of Islamic rural bank (Bank Pembiayaan Rakyat Syariah/BPRS). The samples are 97 Islamic rural banks in Indonesia, which published financial statements during 2011-2012. The corporate governance mechanism is measured by independent board, board of directors, managerial and institutional ownership. Financial performance is measured by financial ratios, i.e. NPF, CAR, FDR, ROA and ROE. The hypotheses are tested using Chi square test. This study showed that the board of director was positively related to the ability to cope with the level of non performing loans (NPF), both managerial and institutional ownership was positively related to the return on assets and equity (ROA and ROE).]]>
<![CDATA[THE EFFECT OF BOARD DIVERSITY ON FINANCIAL PERFORMANCE OF EMPLOYER’S PENSION FUND ]]>
<![CDATA[Apriani Dorkas Rambu Atahau]]>;
<![CDATA[Supatmi .]]>
<![CDATA[ Journal of Management and Business Vol 10, No 2 (2011): SEPTEMBER 2011 ]]>
Publisher : <![CDATA[Department of Management - Faculty of Business and Economics. Universitas Surabaya. ]]>
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DOI: 10.24123/jmb.v10i2.195
<![CDATA[Good corporate governance as a concept gains wide public attention especially after the 19971998 financial crises. The falls of many financial institutions is believed related to the absence of good corporate governance. As one of financial institutions which mainly serve for providing future benefits after retirement, Indonesian employer’s pension fund also required to implement good pension fund governance through a regulation from Flead of BAPEPAM-LK Number Kep-136/BL/2006 about the Guidelines of Pension Fund Governance. The implementation of this regulation will give impacts on the board diversity since the board will be the front line in implementing good pension fund governance.The objective of this research is to examine the effect of board diversity to financial performance of Indonesian employer’s pension fund. In this research, board diversity is measured by three variables, i.e. gender, education background and duality. Financial Performance is measured by Return on Investment, Return on Assets and Fund Sufficiency Ratio. Research sample consists of ten employer’s pension fund as members of Indonesian Christian Pension Fund Association who conduct defined benefit program, which possesses complete data from 2006-2009 Association’s Directory. Analysis is done with multiple regressions by controlling pension fund basis, board size and pension fund size. The result finds that board diversity impact employer’s pension fund financial performance. It implies the need to consider board heterogeneity in the election of board member to optimize employer’s fund financial performance.]]>
