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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Manajemen dan Keuangan BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) MABIS: Manajemen dan Bisnis Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Akademi Akuntansi (JAA) Perspektif Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Supatmi
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Dampak Rasio Finansial terhadap Return Saham dan Kebijakan Dividen Karina Ayu Susanti; Supatmi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 1 (2022): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v14i1.180

Abstract

Penelitian ini bertujuan untuk mengetahui dampak rasio finansial terhadap return saham dan kebijakan dividen. Sampel penelitian adalah 66 perusahaan manufaktur yang terdaftar di BEI periode 2016-2019 yang ditentukan dengan purposive sampling. Rasio finansial yang digunakan adalah rasio likuiditas yang diproksikan dengan current ratio, rasio leverage yang diproksikan dengan debt to equity ratio, rasio aktivitas yang diproksikan dengan total asset turnover, dan rasio profitabilitas yang diproksikan dengan return on equity. Data penelitian ini adalah data panel yang diolah menggunakan Eviews dengan estimasi model regresi regresi Fixed Effect Model untuk pengujian variabel dependen return saham dan regresi data panel EGLS (Cross-section Weight) untuk pengujian variabel dependen kebijakan dividen. Hasil penelitian menunjukan bahwa rasio profitabilitas berpengaruh positif terhadap return saham dan kebijakan dividen namun rasio likuiditas tidak berpengaruh. Rasio leverage berpengaruh positif terhadap return saham dan berpengaruh negatif terhadap kebijakan dividen. Sementara itu, rasio aktivitas berpengaruh positif terhadap kebijakan dividen dan tidak berpengaruh terhadap return saham. Hasil penelitian ini secara umum mengkonfirmasi teori sinyal bahwa rasio keuangan mampu memberikan petunjuk bagi investor guna menilai prospek perusahaan.
DESKRPISI PERGERAKAN NILAI CKPN, NPL DAN CAR BANK PASCAPENERAPAN PSAK 71 Elda Victorya Sinaga; Dimaz Ramananda; Supatmi S
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5547

Abstract

PSAK 71 on Financial Instruments has been in effect since January 1, 2020 and replaces PSAK 55. PSAK 71 regulates several things, one of them is the method of calculating Allowance for Impairment Losses (CKPN). The purpose of this study is to determine the movement of the value of CKPN, CAR and NPL at conventional commercial banks in Indonesia after the implementation of PSAK 71. The results of this study can be concluded as follows, the application of PSAK 71 will increase the value of CKPN at 75 banks and NPL at 44 banks, while the CAR at 57 banks will decrease. The increase in the value of CKPN will reflect the size of the bank's estimate for non-performing productive assets (non-performing loans). The greater the CKPN, the greater the problem of productive assets. The impact of the increase in non-performing loans is a decrease in the CAR value. Overall, the value of CKPN, NPL and CAR will fluctuate, both from ratio movements and changes in ratio movements.
OWNERSHIP STRUCTURES AND SOCIAL DISCLOSURES IN THE TOURISM SECTOR: THE MODERATING ROLE OF INDEPENDENT COMMISSIONERS Vionna Natasya Elyson; Supatmi Supatmi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 1 (2025): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i1.6905

Abstract

  This research aims to analyze the influence of ownership structure on social disclosure moderated by independent commissioners. The research samples were 47 companies in the tourism industry listed on the Indonesia Stock Exchange in 2020-2022 with a total of 141 observations. The ownership structure is measured by the percentage of institutional, managerial and foreign share ownership. While social disclosure is measured using 39 indicators of social disclosure according to the Global Reporting Initiative (GRI), which are measured by weighting between a score of 0 to 2. Independent commissioners are measured based on the number of independent commissioners in the company. As the panel data regression analysis, this research found that only managerial ownership could encourage social disclosure carried out by the tourism industry during the pandemic period. Institutional ownership was not proven to influence social disclosure. However, the foreign ownership had a positive effect on social disclosure after being moderated by independent commissioners. Independent commissioners were found to strengthen the impact of foreign ownership on social disclosure. These findings support the legitimacy theory, which states that to strengthen public legitimacy, company shareholders, especially shares owned by managers and foreign parties, can take advantage of social disclosure and increase the role of independent commissioners in the company.
Co-Authors Adinda Elsinta Damayanti Agastia Fais Fachrizki Anggun Anindita Ghaisani Apriani Dorkas Rambu Atahau Ari Budi Kristanto Benedicta Sabat Yusdy Supriyanto Christian Alessandro Noreen Darma Sudata Wijaya Devitia Putri Nilamsari Dimaz Ramananda Dwi Lia Feviana Elda Victorya Sinaga Elvina Chandra Pranata Ericha Widawati Eriza Mayang Kusuma Ika Kristianti Indriyani Dwi Putri Kaleb Gideon Pengharapan Karina Ayu Susanti Krisvalenta Wukirasih Lilis Handayani Marcelina Novenda Gissela Anggari Maria Yudith Yubellia Ageng Millenia Adhie Millenia Tri Gamasti Millenia Tri Gamasti Natasha Steffie M. Pellokila Neogo Dwianka Idealfa Ocsa Nugraha Saian Omega Saputra Putri Natalia Rendi Satria Steppani Steppani Sukma Mardaning Poncowati Theresia Woro Damayanti Tjeng Gloria Santoso Verlina Putri Vionna Natasya Elyson Yeterina Widi Nugrahanti Yokhebed Widhianingtyas