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The Effect of Corporate Governance on Firm Value in Food and Beverage Sector Companies in Indonesia Purwanti, Titik; Kuntaryanto, Oki; Utami, Tri; Marjukah, Anis; Darmawansyah, Iwan; Kalbuana, Nawang
GREENOMIKA Vol. 6 No. 2 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.2.7

This study examines the effect of corporate governance through institutional ownership, public ownership, and audit committee on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 32 companies from a total of 49 companies listed in the 2020-2022 period, which were selected using purposive sampling method based on certain criteria. The analysis was carried out using multiple linear regression, the results showed that the three variables had a significant effect on firm value as measured by the Price to Book Value (PBV) ratio. Institutional ownership shows the strongest influence, which shows the importance of external supervision in improving the efficiency and transparency of the company. Public ownership, despite its smaller effect, still contributes to management accountability and stock liquidity. The existence of an effective audit committee also plays an important role in improving the integrity of financial statements and risk management, which in turn increases investor confidence and firm value. This study confirms the importance of good corporate governance to increase the market value of companies in the food and beverage sector.

The Effect of Corporate Governance on Firm Value in Food and Beverage Sector Companies in Indonesia Purwanti, Titik; Kuntaryanto, Oki; Utami, Tri; Marjukah, Anis; Darmawansyah, Iwan; Kalbuana, Nawang
GREENOMIKA Vol. 6 No. 2 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.2.7

This study examines the effect of corporate governance through institutional ownership, public ownership, and audit committee on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 32 companies from a total of 49 companies listed in the 2020-2022 period, which were selected using purposive sampling method based on certain criteria. The analysis was carried out using multiple linear regression, the results showed that the three variables had a significant effect on firm value as measured by the Price to Book Value (PBV) ratio. Institutional ownership shows the strongest influence, which shows the importance of external supervision in improving the efficiency and transparency of the company. Public ownership, despite its smaller effect, still contributes to management accountability and stock liquidity. The existence of an effective audit committee also plays an important role in improving the integrity of financial statements and risk management, which in turn increases investor confidence and firm value. This study confirms the importance of good corporate governance to increase the market value of companies in the food and beverage sector.

KONTRIBUSI LITERASI KEUANGAN TERHADAP INKLUSI KEUANGAN DENGAN PENDIDIKAN SEBAGAI VARIABEL PEMODERASI: STUDI KASUS PADA GURU PEREMPUAN DI KABUPATEN KLATEN Kuntaryanto, Oki; Agung Nugroho Jati; Cahaya Nugrahani; Titik Purwanti; Cucut Prakosa
Widya Dharma Journal of Business - WIJoB Vol. 4 No. 1 (2025): APRIL 2025
Publisher : FAKULTAS EKONOMI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v4i1.370

Financial literacy is the ability of individuals to manage their finances wisely. One of its important impacts is increasing financial inclusion, which refers to people's access to formal financial services. This study aims to analyze the contribution of financial literacy to financial inclusion by considering education as a moderating variable, specifically among female teachers in Klaten Regency. The research method used is quantitative with multiple linear regression and path analysis approaches. Data were collected through questionnaires distributed to 100 respondents, active female teachers from various elementary and secondary schools in Klaten Regency. The results show that financial literacy has a positive and significant effect on financial inclusion. In addition, educational level strengthens the relationship between financial literacy and financial inclusion, making education an effective moderating variable. This research provides implications that improving financial literacy, especially among female teachers, must be supported by strengthening the educational aspect to create broader financial inclusion.

Stickiness of Operating Expense in Asset, Liability, and Income Activities: Evidence from Indonesia Jati, Agung Nugroho; Utami, Tri; Duong, Dang Thi Anh; Nugroho, Arif Julianto Sri; Purwanti, Titik
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8649

Understanding cost behavior is crucial in accounting management. Sticky costs literature discusses the responsiveness of costs to profits. This study examines the effect of operating expenses, including rental expenses, advertising, R&D, SG&A, and COGS, on operating income, operating assets, and operating liability. The population in this study is listed companies on the Indonesia Stock Exchange. The observation starts from 2010-2023. We use the OSIRIS-Bureau van Dijk Database to generate the data. We analyze the data using OLS regression with cluster robust standard error. We find that the rental, advertising, SG&A, and COGS expenses increase by 10%-14% per 1% increase in operating income. The rental and advertising costs show an estimated value of 33% and 47% per 1% increase in operating assets. Meanwhile, R&D expenses increase by 32% per 1% increase in operating liability.

PENDAMPINGAN DAN PEMBINAAN ANALIS PASAR IKM GERABAH/ KERAMIK DI DESA MELIKAN KECAMATAN WEDI KABUPATEN KLATEN Titik Purwanti; Agung N. Jati; Oki Kuntaryanto; Syarifah Aini; Luklukaningsih; Anna Febrianty; Anis Marjukah; Abdul Haris; Kun Ismawati; Endang Wulandari; Nawang Kalbuana
Surakarta Abdimas Journal Vol 2, No 1 (2023): Juli 2023
Publisher : Surakarta Abdimas Journal

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

Pemasaran gerabah semakin membaik dikarenakan penerus IKM tersebut yang sudah tidak gagap teknologi lagi, mereka sudah melakukan penjualan melalui berbagai media sosial, bahkan terdapat pengusaha gerabah muda yang telah mampu dan konsen terhadap penjualan gerabahnya ke luar negeri, meski standar gerabah untuk ekspor harus memenuhi syarat dan sstandar yang tinggi, sehingga membutuhkan ketelatenan juga kehati-hatian dalam pembuatannya. Permasalahan yang dialami mitra adalah 1) Desa Melikan mempunyai potensi dalam mengembangkan produk gerabah apalagi gerabah merupakan salah satu brand image Klaten (tepatnya desa Melikan Wedi), bagaimana menyiapkan strategi pemasaran yang efektif, 2) Gerabah di Desa Melikan, Kecamatan Wedi, masih berpotensi dan masih eksis keberadaannya, untuk itu perlu di dukung bagaimana pemasaran gerabah dapat ditingkatkan sehingga mempercepat pertumbuhan, 3) bagaimana agar IKM gerabah Melikan Wedi mampu bersaing dengan pesaing. Tujuan Pendampingan dan pembinaan ini adalah 1) menyiapkan strategi pemasaran yang efektif, 2) mempercepat pertumbuhan, 3) mampu bersaing dengan kompetitor. Metode yang diterapkan untuk mengatasi permasalahan mitra adalah a) memberikan bekal pendidikan pendampingan, pelatihan pembinaan agar IKM Gerabah Melikan mampu menganalis pemasarannya, b) terselenggaranya pendampingan, pelatihan cara pemasaran yang lebih baik untuk menghasilkan pemasaran yang lebih efektif, c) memberikan pelatihan kepada SDM gerabah agar mampu menguatkan SDM IKM Gerabah Melikan mampu bersaing dengan pesaing gerabah yang lain. Target dan luaran yang dicapai dalam program pendampingan dan pembinaan ini adalah memberikan identitas sebagai pengrajin gerabah yang mampu bersaing dan tetap tumbuh berkembang menjadi IKM gerabag yang solid, memberi arah dan panduan untuk memfokuskan program analis pemasaran gerabah dan pembinaan para pemangku kepentingan selain itu juga efektivitas pemasaran gerabah.

Moderating leverage on the effect of corporate governance and profitability on firm value Purwanti, Titik; Kuntaryanto, Oki; Utami, Tri; Marjukah, Anis; Darmawansyah, Iwan; Kalbuana, Nawang
Journal of Law, Administration, and Social Science Vol 5 No 1 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i1.1248

This study aims to determine the effect of Corporate Governance and profitability on firm value with leverage as a moderating variable. Corporate Governance in this study is proxied by institutional ownership, public ownership, and audit committees. The population used is food and beverage companies listed on the Indonesia Stock Exchange (IDX) for 2020-2022. The sample used was 32 out of 49 food and beverage companies listed on the Indonesia Stock Exchange (IDX) for 2020-2022, with a sampling technique, namely purposive sampling or using certain considerations and criteria. The data analysis technique used is descriptive statistical analysis, classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, coefficient of determination (R2) test, t-test, and F test. The results of this study indicate that partially or simultaneously and with or without leverage as a moderating variable, the variables of institutional ownership, public ownership, audit committee, and profitability have a significant effect on firm value.

PENGARUH EFISIENSI, KEAMANAN, DAN MINAT PENGGUNAAN QRIS TERHADAP INKLUSI KEUANGAN MAHASISWA UNIVERSITAS INSAN BUDI UTOMO Rima Sampur Tri Wahyuni; Titik Purwanti; Putri Vina sefaverdiana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.33426

This study aims to test and analyze the Efficiency, security and interest in usingQRIS towards financial inclusion of students at Insan Budi Utomo University. Thisstudy is a descriptive quantitative study by distributing questionnaires throughGoogle forms as a method of data collection. The sample in this study was 100respondents, namely students at Insan Budi Utomo University who transacted usingQRIS. The data analysis technique used SPSS ver 25. The results of the studyshowed an R-Square (R ^ 2) value of 0.551, which means that all independentvariables in this study, namely efficiency, security and interest in using QRIS, havea joint contribution, namely 55.1% in the variables efficiency (X1), security (X2),interest in use (X3) and financial inclusion (Y), while the remaining 44.9% isinfluenced by other exogenous variables not used in this study. Hypothesis testingshows that the efficiency of the QRIS non-cash payment system has a positive andsignificant effect on student financial inclusion, security has no effect on financialinclusion with a sig value of 0.110> 0.05, Interest in using QRIS has a positive andsignificant effect on student financial inclusion, Efficiency, security and interest havea simultaneous effect on student financial inclusion with a calculated f value of41.490 with a smaller F table value of 2.698 (41, 490> 2.698) with a significancelevel of 0.000 <0.05 meaning Ho is rejected and Ha is accepted.

PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG Shanti, Yunita Kurnia; Sudarmadi, Sudarmadi; Purwanti, Titik
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11332

This study aims to examine and obtain empirical evidence regarding the effect of audit tenure, company size and audit quality on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange in the 2018-2022 period. This type of research is quantitative using secondary data. The method of determining the sample used purposive sampling, so that 12 companies were used as research samples for 5 (five) years of observation, with a total sample of 60 samples obtained. Data analysis techniques using eviews version 9. The results obtained show that (1), audit tenure, firm size and audit quality simultaneously have a significant effect on audit report lag, (2) audit tenure have a significant effect on audit report lag,( 3) company size has no effect on audit report lag, and (4) audit quality has a significant effect on audit report lag.

THE INFLUENCE OF INCOME AND THE LEVEL OF CONGREGANTS' TRUST ON THE INTEREST IN DONATING AT AL AQSHA GRAND MOSQUE KLATEN Purwanti, Titik
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18287

The purpose of this study is to determine the effect of income and the level of trust of congregants on the interest in giving alms at Al Aqsha Mosque in Klaten. The research method used is a quantitative method. Questionnaires were used to collect data for this investigation. The population is the main focus of the researcher, namely all adult congregants of Al Aqsha Grand Mosque in Klaten. This study used a probability sampling methodology strategy and multivariate analysis. There are thirteen factors examined in this study, including three indicators related to income, seven indicators related to the level of trust, and three indicators related to interest. In this study, the recommended number of sample members is the number of factors studied multiplied by 8, which is 104 respondents. The results of the study indicate that the income variable does not have a significant effect on the interest in giving alms. Meanwhile, the variable of Trust Level partially has a significant effect on the interest in giving alms. It refers to a person's level of trust in relying on others in whom they have confidence. This trust arises from perceptions formed through learning and experience, such as the congregants of Al Aqsha Grand Mosque towards the mosque management. By granting this trust, more congregants entrust their alms for those in need. A high level of trust in the mosque management becomes a factor in an individual's willingness to give alms, and the transparency of the mosque's financial management to the congregants is also an important factor in attracting someone's interest in giving alms.

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