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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Neraca Manajemen, Akuntansi, dan Ekonomi
Tettet Fitrijanti
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Religion Arts Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Information Asymmetry, Business Diversification on the Cost of Equity Capital with Managerial Ownership as a Moderating Variable Nurul Intan Okci Pratiwi; Tettet Fitrijanti; Sony Devano
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2356

Abstract

The purpose of this study was to examine the effect of information asymmetry and business diversification on the cost of equity capital. The research sample was obtained by 48 mining companies listed on the Indonesia Stock Exchange (IDX). This study uses verification research with a quantitative approach. The method of analysis is panel data regression. The results showed that information asymmetry had a positive effect on the cost of equity capital. Business diversification and managerial ownership have a negative effect on the cost of equity capital. Information asymmetry and business diversification moderated by managerial ownership affect the cost of equity capital. Firm size as a control variable has a positive effect on the cost of equity capital.
Islamic Social Reporting: Influencing Factors and Impact on Firm Value (Study of Islamic Banks) Anita Dwi Utami; Tettet Fitrijanti; Citra Sukmadilaga
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4831

Abstract

Islamic banking is the largest sector in the Islamic finance industry. Good bank performance can certainly add to a positive image so that it can result in company value. The covid-19 pandemic has made a person's survival dependent on others who provide assistance and donations, where this is included in the disclosure of corporate social responsibility as a form of accountability for Islamic banks to fellow humans and Allah SWT. The purpose of this study is to determine the board of directors, sharia supervisory board, and customer pressure can affect the disclosure of Islamic social reporting and have an impact on firm value. The research method used in this research is explanatory research with a quantitative approach. Analysis of research data using panel data regression analysis. The research sample is 62 Islamic banks from 9 countries with the time of 2019 and 2020. The results show that the sharia supervisory board has a significant negative effect on Islamic social reporting, customer influence has a significant positive effect on Islamic social reporting, and customer influence has a significant positive effect on firm value.
ANALISIS PERAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI ATAS PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN BELANJA MODAL TERHADAP IMPLEMENTASI E-GOVERNMENT Aris Primer Simanjuntak; Tettet Fitrijanti
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 6 No. 7 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v6i7.4525

Abstract

ABSTRAK Perkembangan teknologi secara masif telah mengubah bagaimana cara sebuah organisasi ataupun individu dalam bekerja, berkomunikasi, dan berinteraksi antar stakeholder. Perubahan ini menuntut pemerintah untuk dapat bertransformasi dalam pengembangan dan penerapan digitalisasi dalam pelayanan publik, yang dikenal dengan e-Government. Penelitian ini bertujuan dalam mengidentifikasi bagaimana faktor keuangan seperti pendapatan asli daerah (PAD) dan belanja modal mempengaruhi pengambilan keputusan implementasi e-Government daerah, serta bagaimana jika dimoderasi oleh pertumbuhan ekonomi. Data yang diidentifikasi adalah data sekunder yang dianalisis dengan menggunakan metode kuantitatif, yang dilakukan melalui uji statistik. Teknik purposive sampling digunakan untuk mengidentifikasi sample dalam pendekatan kuantitatif, dengan total data diobservasi adalah 120 data. Berdasarkan hasil analisis data yang dilakukan, penelitian ini menyimpulkan bahwa Pendapatan Asli Daerah (PAD), berpengaruh secara positif signifikan terhadap implementasi e-Government. Demikian juga dengan Pertumbuhan Ekonomi mampu meperkuat pengaruh Pendapatan Asli Daerah (PAD) terhadap implementasi e-Government. Akan tetapi, berdasarkan pengujian statistik Belanja Modal tidak mampu mempengaruhi implementasi e-Government. Kata Kunci: E-Government, digitalisasi, pelayanan publik, pemerintah daerah
Co-Authors Anita Dwi Utami Aris Primer Simanjuntak Citra Sukmadilaga Hida Hiyanti Nurul Intan Okci Pratiwi Sony Devano