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PRAKTIK PERENCANAAN KEUANGAN: STUDI EMPIRIS TENTANG SIKAP DAN PERILAKU KEUANGAN RUMAH TANGGA DESA Pangeran, Perminas
Kinerja: Jurnal Bisnis dan Ekonomi Vol 17, No 2 (2013): Kinerja Jurnal Bisnis dan Ekonomi
Publisher : Kinerja: Jurnal Bisnis dan Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.661 KB)

Abstract

This study examines the attitudes and behaviors of the rural households toward personal nancial planningpractices, which encompases money management, insurance planning, investment planning, retirementplanning, and estate planning. The personal nancial planning is associated with demogra c, human capital,dan economic capital characteristics. This study is conducted via questionnaire survey. A survey data isobtained from 261 rural households by using set of structured quesionnaire. The results show a number ofinteresting ndings. First, the economic capitals are the important factors in in uencing attitudes and behaviorstoward household nancial planning. Second, the human capital, i.e. education of respondent is also in uenceattitudes and behaviors toward household nancial planning. Lastly, the demographic characteristics ofrespondent are not in uence attitudes and behaviors toward household nancial planning.Keywords: household nance, money, insurance, investment, retirement, estate
PRAKTIK PERENCANAAN KEUANGAN: STUDI EMPIRIS TENTANG SIKAP DAN PERILAKU KEUANGAN RUMAH TANGGA DESA Pangeran, Perminas
KINERJA Vol 17, No 2 (2013): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v17i2.380

Abstract

This study examines the attitudes and behaviors of the rural households toward personal nancial planningpractices, which encompases money management, insurance planning, investment planning, retirementplanning, and estate planning. The personal nancial planning is associated with demogra c, human capital,dan economic capital characteristics. This study is conducted via questionnaire survey. A survey data isobtained from 261 rural households by using set of structured quesionnaire. The results show a number ofinteresting ndings. First, the economic capitals are the important factors in in uencing attitudes and behaviorstoward household nancial planning. Second, the human capital, i.e. education of respondent is also in uenceattitudes and behaviors toward household nancial planning. Lastly, the demographic characteristics ofrespondent are not in uence attitudes and behaviors toward household nancial planning.Keywords: household nance, money, insurance, investment, retirement, estate
EKSPOSUR NILAI TUKAR DOLAR (US$) PADA PERUSAHAAN MULTINASIONAL DI INDONESIA Mata, Vivilia Wulandari Tarru; Pangeran, Perminas
Manajemen Bisnis Kompetensi VOL. 11 NO. 02 JULI-DESEMBER 2016
Publisher : Manajemen Bisnis Kompetensi

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Abstract

ABSTRACT This research was intended to test the dollar (US$) foreign exchange exposure towards the multinational company in Indonesia. This research used theory of hedging policy about the foreign exchange exposure. Foreign exchange exposure could be explained by the company’s internal variables, which are size, dividend payout ratio (DIV), quick ratio (QR), a market-to-book equity ratio (MBE) and long-term debt ratio (DE). The results showed that the dividend payout ratio and market-to-book equity ratio had an influence on the level of foreign exchange exposure. Keywords: foreign exchange exposure, hedging
PRAKTEK TATA KELOLA DAN KEPEMILIKAN INSTITUSIONAL: BUKTI EMPIRIS DARI SEKTOR INDUSTRI PERBANKAN Pangeran, Perminas; Salaunaung, Deresti
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.418 KB) | DOI: 10.24912/ja.v20i2.55

Abstract

Tujuan dari penelitian ini adalah menguji pengaruh praktek tata kelola perusahaan terhadap kepemilikan institusional pada perusahaan perbankan di Indonesia. Pengujian dilakukan dengan menggunakan skor tata kelola perusahaan terhadap kepemilikan institusional. Penelitian ini dilakukan terhadap 26 bank yang terdaftar di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan bahwa praktek tata kelola perusahaan memiliki pengaruh positif terhadap kepemilikan institusional. Hasil penelitian ini mengindikasikan bahwa investor institusional cenderung memegang saham perusahaan dengan tata kelola yang baik dan mendukung usaha Bank Indonesia dalam meningkatkan praktek tata keloladi sektor perbankan.The purpose of this study is to examine the impact of corporate governance practice on institutional ownership at the banking company in Indonesia. The research is carried by looking at the score of corporate governance on institutional ownership. This study was conducted on 26 banks listed on the Indonesia Stock Exchange.The results showed that corporate governance practices have a positive influence on institutional ownership. The results of this study indicate that institutional investors tend to hold shares of companies with good corporate governance and support the efforts of Bank Indonesia in improving governance practices in the banking sector.
SIKAP KEUANGAN PADA PERUSAHAAN KELUARGA: PERAN MODERASI KOMITMEN KELUARGA Pangeran, Perminas
Jurnal Manajemen Vol 20, No 1 (2016): February 2016
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.263 KB) | DOI: 10.24912/jm.v20i1.67

Abstract

Penelitian ini bertujuan untuk menguji peran moderasi komitmen keluarga terhadap bisnis pada pengaruh pengetahuan keuangan, pengalaman positif dengan penyedia utang, orientasi tujuan ekonomi terhadap sikap keuangan pada utang. Penelitian dilakukan melalui survey kuesioner terhadap 66 pemilik perusahaan keluarga yang beroperasi di Yogyakarta. Penelitian ini menggunakan analisis regresi moderasi.Hasil penelitian empiris menyimpulkan beberapa hal penting sebagai berikut. Pertama, komitmen keluarga yang tinggi pada bisnis akan memperkuat pengaruh positif dari pengalaman positif manajer/pemilik dengan penyedia utang terhadap sikap keuangan pemilik/manajer pada utang. Kedua, hasil koefisien interaksi Orientasi Tujuan Ekonomi dan Komitmen Keluarga Terhadap Bisnis adalah negatif dan tidak signifikan. Ketiga, hasil koefisien interaksi Pengetahuan Keuangan dan Komitmen Keluarga Terhadap Bisnis adalah positif dan tidak signifikan. Hasil ini berlawanan dengan arah prediksi hipotesis.This study aims to examine the moderating role of family commitment to the influence of the financial knowledge, positive experience with debt suppliers, and economic goal orientation to owner- managers’ attitudes toward debt financing in family firms. This study was conducted through a questionnaire survey of 66 owners of family firms, operated in Special Region of Yogyakarta. This study used moderated regression analysis. The results of this study found several important things as follows. First, the high family commitment toward business strengthened the positive effect of the positive experience with debt suppliers to owner-managers’ attitudes toward debt financing in family firms. Second, the result of the interaction coefficient of economic goal orientation and family Commitment was negative and not significant. Third, the result of the interaction coefficient of financial knowledge and family commitment toward business was positive and not significant. This result was opposite to the direction of prediction of the hypothesis.
Family Control and Firm Financial Performance Listed on Indonesia Stock Exchange: The Moderating Role of Foreign Ownership Pangeran, Perminas
Jurnal Manajemen Bisnis Vol 11, No 2: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.11292

Abstract

This study aims to examine whether foreign ownership moderates the relationship between family control and financial performance. Based on the purposive sampling technique, this study uses 16 large family companies listed on the Indonesia Stock Exchange (BEI), during 2012-2017. Hypothesis testing using Moderated Regression Analysis (MRA). The results of this study reveal several important things. First, foreign ownership positively moderates the relationship between family control and dividend payments. Second, foreign ownership positively moderates the relationship between family control and profitability. These results suggest that foreign ownership can mitigate the level of expropriation of the wealth of minority shareholders by family owners. In this case, foreign owners are able to suppress the negative effect of family control on profitability and dividend payments.
EKSPOSUR NILAI TUKAR DOLAR (US$) PADA PERUSAHAAN MULTINASIONAL DI INDONESIA Mata, Vivilia Wulandari Tarru; Pangeran, Perminas
Manajemen Bisnis Kompetensi VOL. 11 NO. 02 JULI-DESEMBER 2016
Publisher : Manajemen Bisnis Kompetensi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT This research was intended to test the dollar (US$) foreign exchange exposure towards the multinational company in Indonesia. This research used theory of hedging policy about the foreign exchange exposure. Foreign exchange exposure could be explained by the company’s internal variables, which are size, dividend payout ratio (DIV), quick ratio (QR), a market-to-book equity ratio (MBE) and long-term debt ratio (DE). The results showed that the dividend payout ratio and market-to-book equity ratio had an influence on the level of foreign exchange exposure. Keywords: foreign exchange exposure, hedging
Family Control and Firm Financial Performance Listed on Indonesia Stock Exchange: The Moderating Role of Foreign Ownership Pangeran, Perminas
Jurnal Manajemen Bisnis Vol 11, No 2: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.11292

Abstract

This study aims to examine whether foreign ownership moderates the relationship between family control and financial performance. Based on the purposive sampling technique, this study uses 16 large family companies listed on the Indonesia Stock Exchange (BEI), during 2012-2017. Hypothesis testing using Moderated Regression Analysis (MRA). The results of this study reveal several important things. First, foreign ownership positively moderates the relationship between family control and dividend payments. Second, foreign ownership positively moderates the relationship between family control and profitability. These results suggest that foreign ownership can mitigate the level of expropriation of the wealth of minority shareholders by family owners. In this case, foreign owners are able to suppress the negative effect of family control on profitability and dividend payments.
PERBEDAAN KINERJA KEUANGAN DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH KEBERADAAN KEPALA KOMITE MANAJEMEN RISIKO Dominicus Wahyu Budi Kristiawan; Perminas Pangeran
Jurnal Riset Akuntansi dan Keuangan Vol 14, No 2 (2018): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2018.142.328

Abstract

This study aims to examine differences in financial performance and firm value before and after the existence of the head of the risk management committee. This study used a purposive sampling method in taking sample size and carried out for 3 years before the existence of the head of the risk management committee and 3 years after the existence of the risk management committee and selected 9 samples of banking companies. The hypothesis testing of the study was carried out by different tests, paired sample t-test. Different test results show that the risk characteristics measured by earnings volatility, experience differences before and after the existence of risk management with a decrease in profit risk. This shows the existence of the head of the risk management committee able to increase the effectiveness of risk management and be able to minimize risk. The characteristics of assets as measured by asset turnover also differ before and after the existence of the head of the risk management committee. This indicates that the presence of the head of the risk management committee is able to manage future project risks with risk management for long-term decisions. Keywords: Head of the risk management committee, company performance, and company value ABSTRAK Penelitian ini bertujuan untuk menguji perbedaan kinerja keuangan dan nilai perusahaan sebelum dan sesudah keberadaan kepala komite manajemen risiko. Penelitian ini menggunakan metode purposive sampling dalam pengambilan sampel penelitian dan dilakukan selama 3 tahun sebelum keberadaan kepala komite manajemen risiko dan 3 tahun setelah keberadaan komite manajemen risiko dan terpilih 9 sampel perusahaan perbankan. Pengujian hipotesis dilakukan dengan uji beda, uji  sampel berpasangan. Hasil uji beda menunjukkan bahwa karakteristik risiko yang diukur dengan volatilitas laba mengalami perbedaan sebelum dan sesudah keberadaan manajemen risiko dengan penurunan risiko laba. Hal ini menunjukkan keberadaan kepala komite manajemen risiko mampu meningkatkan efektivitas manajemen risiko dan mampu meminimalisir risiko. Karakteristik aset yang diukur dari perputaran aset juga terdapat perbedaan sebelum dan sesudah keberadaan kepala komite manajemen risiko. Hal ini menunjukkan bahwa kepala komite manajemen risiko mampu mengelola risiko proyek masa depan dengan adanya manajemen risiko untuk keputusan jangka panjang. Kata kunci: Kepala komite manajemen risiko, kinerja perusahaan, dan nilai perusahaan
KONSENTRASI INDUSTRI DAN RETURN SAHAM: STUDI EMPIRIS DI BURSA EFEK INDONESIA Eloi Ebenhazer Natalinov; Perminas Pangeran
Jurnal Riset Manajemen dan Bisnis Vol 8, No 1 (2013): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.2013.81.89

Abstract

The purpose of this study is to examine the effect of industry concentration to future stock return. We analyze all industries listed in Indonesia Stock Exchange over 2007 - 2009 period. By using regression analysis, the result shows that companies operating in less concentrated or more competitive industries generate higher future stock return. In another word, firms in more concentrated or less competitive earn lower future stock return. In addition, this study reveals that size has negative effect on future stock return, while leverage show not such effect. This result indicates that there is difference in the size of companies. Indonesian concentrated industries are dominated by the large compenies. Keywords: industries concentration, industries stock return, competitive industries