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Financial performance, company size on the timeliness of financial reporting Agoestina Mappadang; Agustinus Miranda Wijaya; Luther Jusuf Mappadang
Annals of Management and Organization Research Vol. 2 No. 4 (2021): May
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v2i4.975

Purpose: Timeliness of corporate financial reports is a crucial factor it which affects the usefulness of information made available to stakeholders or external users, especially for investors. The aim of this study was to examine whether financial performance with profitability, company size, liquidity, leverage can affect the timeliness of financial reporting. Research methodology: A causal relationship and quantitative research methods. This population was taken from industrial manufacturing companies listed on the Indonesia Stock Exchange. The total samples of this study are 30 manufacturing companies from the year 2016 to 2019. This research obtains 84 observation data and uses purposive sampling as a method to get the samples. The statistical with logistic regression for data analysis, used for this research method. Result: We found in this research that profitability, company size, liquidity, and leverage have no significant effect on the timeliness of financial reporting. Limitation: This finding has a weakness, namely, the coefficient of determination is low only 9.9 percent so the statistical result on this research is not able to generalize general results on the timeliness of financial reporting Contribution: This study is useful in highlighting the timeliness of financial reporting should focus to aid in decision making by users and to avoid a company risk.

Efek Kinerja Keuangan Dan Kebijakan Keuangan Terhadap Nilai Perusahaan Agoestina Mappadang; Jusuf Luther Mappadang; Agustinus Miranda Wijaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.529

This study is aimed to examine the effect of financial performance and financial policy using variables the Return on Equity (ROE), Return on Assets (ROA), Firm Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) towards firm value indicated by Price to Book Value (PBV) of plantation sector companies listed in the Indonesia Stock Exchange. The data is obtained from the company's financial statements for the 2016-2020 consecutive year. The data was processed using Multiple Regression Analysis with SPSS 25. The results showed that profitability indicated by return on equity (ROE) had a positive and significant effect on the firm value indicated by Price to Book Value (PBV). Return on Assets (assets) has a positive and significant effect on firm value as indicated by Price to Book Value (PBV). Firm size has a positive but non-significant effect on firm value. The debt to Equity Ratio has a significant negative effect on firm value. Earning per share has a positive and significant effect on firm value. Simultaneously, Return on Equity (ROE), Return on Assets (ROA), Company Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) has a significant effect on firm value as indicated by Price to Book Value ( PBV)

THE INFLUENCE OF IMPLEMENTATION OF ELECTRONIC TICKETS, POLICY ISSUING PERMISSIONS DRIVING AND DISCIPLINE AGAINST TRAFFIC VIOLATIONS Sutarno Sutarno; Lies Putriana; Agustinus Miranda
International Journal of Economics and Management Research Vol. 1 No. 2 (2022): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Traffic Unit (Satlantas) is an implementing element whose duties are responsible for carrying out police duties including in the field of traffic, which is the elaboration of professional technical capabilities which include regulation, guarding, escort, patrolling, public education, and traffic engineering, registration and identification of drivers or motorized vehicles, investigation of traffic accidents and law enforcement in the field of traffic, to maintain security, order, and smooth traffic. This study examined and analyzed the effect of ETLE, SIM issuance policies, and discipline on reducing traffic violations in 5 areas of DKI Jakarta province. This research was conducted on 100 vehicle users using the partial least squares data analysis technique. The results showed that the implementation of ETLE implementation reduced traffic violations; SIM issuance policy reduced traffic violations, and discipline reduced traffic violations

Executive compensation, characteristics, and shareholder on tax avoidance Agoestina Mappadang; Jusuf Luther Mappadang; Jamaludin Iskak; Agustinus Miranda Wijaya
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 6 No 2 (2023)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v6i2.1019

This study aims to empirically prove the effect of executive compensation, executive characteristics, and executive share ownership on tax avoidance. Using a descriptive associative research method and secondary data, this study was shown in the consumer goods manufacturing corporation listed on the Indonesia Stock Exchange (IDX) from 2017–2021. The sampling method used purposive sampling. This research used 16 sample corporations, with a five-year research period of 5 years, so 80 objections were obtained for data processing. This study found that executive-compensation variables have no significant effect on tax avoidance, executive characteristics, and executive of the shareholder have a negative effect on tax avoidance.

STRATEGI TRANSFORMASI BUDAYA ORGANISASI UNTUK MENINGKATKAN KINERJA ORGANISASI POLDA BENGKULU Octo Budhi Prasetyo; Zulkifli Zulkifli; Agustinus Miranda W
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5: September 2023
Publisher : Bajang Institute

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

Tujuan penelitian ini adalah untuk merumuskan strategy Transformasi Budaya Organisasi Untuk Meningkatkan Kinerja Organisasi Polda Bengkulu dengan faktor faktor yang mempengaruhinya. Penelitian ini menggunakan metode penelitian kuantitatif dan kualitatif (campuran). Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data menggunakan kuisioner. Teknik analisis data menggunakan analisis Structural Equation Modelling (SEM) yang diolah dengan Smart PLS 3.0 untuk analisis kuantitatif, sedangkan untuk analisis kualitatif menggunakan SWOT, IFE & EFE dan QSPM. Hasil penelitian kuantitatif membuktikan bahwa variabel Knowledge management, Inovasi, Learning Agility dan SDM bertalenta hampir semua variabel berpengaruh terhadap Transformasi Budaya Organisasi dan Kinerja organisasi, kecuali SDM Bertalenta yang tidak berpengaruh pada Transformasi Budaya Organisasi serta SDM Bertalenta yang tidak berpengaruh kepada Kinerja organisasi. Adapun hasil penelitian analisa strategi melalui tahapan strategi input stage dengan IFE & EFE matching stage dengan TOWS dan decision stage dengan QSPM maka strategi yang digunakan dari hasil QSPM Strategi Agilitas Organisasi & Agile Strategi Polda Bengkulu Di Era Revolusi Indutsri 4.0

Strategi Pengentasan Kemiskinan Dan Pemberdayaan Ekonomi Dengan Filantropi Islam Menjadi Variabel Moderator Terhadap Kesejahteraan Masyarakat : Studi Kasus Yayasan BSM Ummat Mahathir Muhammad Dewantoro; Fahruddin Salim; Agustinus Miranda
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 3 No. 4 (2023): Agustus 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v3i4.249

This 2023 research is entitled Strategy for Poverty Alleviation and Economic Empowerment Using Islamic Philanthropy to Become a Moderating Variable on Community Welfare (Case Study of the BSM UMMAT Foundation). The purpose of this study is to analyze whether there is a significant influence between poverty alleviation and economic empowerment on people's welfare in increasing Muzaki in the future, with Islamic philanthropy as a moderator variable. The success of the Poverty Alleviation and Economic Empowerment Strategy is largely determined by several aspects, namely Capital Assistance, Facilities Development Assistance, Counseling Assistance, Institutional Strengthening, and Strengthening Business Partnerships. The research method used is the correlation and regression method, which is an attempt to measure and test the relationship and forecast of the variables studied, where to test the relationship and predict the variables, namely by using computerized media SPSS, SEM, and Microsoft Excel programs. While the sampling technique used is Non-Probability Sampling/Purposive Sampling which uses a total sample of 50 people. In this entire study, the biggest influence on the t-test is the effect of Economic Empowerment on Islamic Philanthropy (t count of 4.427 is greater than the t-table of 1.96). Economic Empowerment has a positive and significant effect on Islamic Philanthropy. Then, Poverty Alleviation has a positive and significant effect on Islamic Philanthropy, because based on statistical parameters it shows that the t count is 2.045 greater than the t table is 1.96. Economic Empowerment has a positive and significant effect on Community Welfare because based on statistical parameters it shows that t count is 2.698 greater than the t-table of 1.96 and Islamic Philanthropy has a positive and significant effect on Community Welfare because based on statistical parameters it shows that t count is 2.085 greater than t table of 1.96.

PENGARUH INOVASI CRM DALAM MENCIPTAKAN KEPUASAN DAN LOYALITAS PELANGGAN SERTA PENGEMBANGAN INOVASI PRODUK YANG BERKELANJUTAN DI INDUSTRI BAHAN BAKU PERCETAKAN DAN DIGITAL PERUSAHAAN MULTINASIONAL R. Oktavianto Harmadi; Mombang Sihite; Agustinus Miranda W
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 3: Nopember 2023
Publisher : Bajang Institute

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

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Innovasi Crm Dalam Menciptakan Kepuasan Dan Loyalitas Pelanggan Serta Pengembangan Innovasi Product Yang Berkelanjutandi Industri Bahan Baku Percetakan Dan Digital Perusahaan Multinasional Avery Dennison Indonesia. Penelitian ini menggunakan metoda penelitian kuantitatif deskriptif. Sampel yang digunakan sebanyak 150 responden. Pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan analisis Structural Equation Modelling (SEM) yang diolah dengan Smart PLS 3.0 untuk analisis kuantitatif. Hasil penelitian kuantitatif membuktikan bahwa customer relationship management dan penerimaan nilai pelanggan masing-masing berpengaruh terhadap kepuasan pelanggan dan customer relationship management dan penerimaan nilai pelanggan juga kepuasan pelangganmasing-masing berpengaruh terhadap loyalitas pelanggan

Efek Kinerja Keuangan Dan Kebijakan Keuangan Terhadap Nilai Perusahaan Agoestina Mappadang; Jusuf Luther Mappadang; Agustinus Miranda Wijaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.529

This study is aimed to examine the effect of financial performance and financial policy using variables the Return on Equity (ROE), Return on Assets (ROA), Firm Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) towards firm value indicated by Price to Book Value (PBV) of plantation sector companies listed in the Indonesia Stock Exchange. The data is obtained from the company's financial statements for the 2016-2020 consecutive year. The data was processed using Multiple Regression Analysis with SPSS 25. The results showed that profitability indicated by return on equity (ROE) had a positive and significant effect on the firm value indicated by Price to Book Value (PBV). Return on Assets (assets) has a positive and significant effect on firm value as indicated by Price to Book Value (PBV). Firm size has a positive but non-significant effect on firm value. The debt to Equity Ratio has a significant negative effect on firm value. Earning per share has a positive and significant effect on firm value. Simultaneously, Return on Equity (ROE), Return on Assets (ROA), Company Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) has a significant effect on firm value as indicated by Price to Book Value ( PBV)

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