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Hendro Sasongko

Universitas Pakuan

Author-ID : 374156

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PENGARUH LEVERAGE, PROFITABILITAS, DAN ECONOMIC VALUE ADDED (EVA) TERHADAP RETURN SAHAM PADA INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2012-2016 Hendro Sasongko; Fara Shaliza
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Vol 4, No 1 (2018)
Publisher : Universitas Pakuan

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, profitabilitas, dan EVA terhadap return saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Populasi penelitian ini merupakan lima belas emiten perusahaan makanan dan minuman di BEI pada periode 2012-2016. Dengan menggunakan teknik purposive sampling, maka diperoleh sembilan sampel. Metode analisis yang digunakan terdiri dari uji asumsi klasik dan uji hipotesis dengan menggunakan SPSS 23. Secara parsial, hasil penelitian menunjukkan bahwa leverage tidak berpengaruh terhadap return saham. Begitu juga dengan profitabilitas dan EVA tidak berpengaruh terhadap return saham. Namun, secara simultan, variabel leverage, profitabilitas, dan EVA bersama-sama berpengaruh terhadap return saham.

KARAKTERISTIK KESEHATAN PERUSAHAAN DI INDUSTRI ASURANSI UMUM INDONESIA Abrar Setiawan; Tony Irawan; Hendro Sasongko
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No 2 (2019)
Publisher : Universitas Pakuan

Health of general insurance companies can be seen from the value of Risk Based Capital (RBC) with a minimum value of 120%. In the 2013-2017 period, the RBC value tended to decline, 2 general insurance companies which had an RBC value of less than 120%, 1 company that is under the supervision of the regulator, and 1 company is bankrupt. 40 companies were used as samples. Based on descriptive statistical analysis, the average RBC of general insurance companies is 351%. This value is far higher than the minimum value set by the regulator, which is 120%. This RBC value that is too large means the general insurance company in Indonesia is at a healthy level. However, the RBC value that is too large also indicates that general insurance companies have not been able to maximize existing capital so that it is over the capital. The results of this study require management must also maintain the ideal RBC value so that the profits obtained remain optimal. The regulator must also keep an eye on the RBC value to stay greater than 120%. However, this RBC value should not be too large to prevent over capital so that there is a decrease in industrial performance.

ANALISIS PENGARUH PENERAPAN IFRS MENGENAI INVESTMENT PROPERTY TERHADAP PENYAJIAN LAPORAN KEUANGAN (STUDI KASUS PADA PERUSAH AAN SEKTOR OTOMOTIF YANG TERDAF TAR DI BEI) Hendro Sasongko; Dida Marhamah
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 1 (2014): Vol 6, No 1 (2014)
Publisher : Universitas Pakuan

ABSTRAKProperti investasi merupakan salah satu akun yang muncul dalam kelompok aset tidaklancar pada laporan posisi keuanganperusahaan. Penyajian tiap akundalam laporankeuangan tentu harus didasarkan pada PSAK yang berlaku dan diberlakukan oleh IAI.Penerapan PSAK tentu akan berpengaruh terhadap kewajaran penyajian laporan keuanganyang pada umumnya dicerminkan oleh opini auditor independen atas laporan keuangan.Adanya revisi PSAK 13 sebagai adopssi IFRS mengenaiInvestment Propertydianggap akanmempengaruhi penyajian laporan keuangan perusahaan sektor otomotif yang terdaftar di BEI.Metode penelitian yang digunakan adalahmetode deskriptif dengan pendekatandeduktif serta studi kasus pada delapan perusahaan sektor otomotif di BEI. Dari hasilpenelitian yang dilakukan, diperoleh hasil bahwa telah terjadi revisi atas PSAK 13 yakni ditahun 2007 dan terakhir di tahun 2011, mengadopsi IAS 40 dalam IFRS. Perubahan atasPSAK tersebut telah diaplikasikan oleh seluruh perusahaan sampel. Tiga dari delapanperusahaan sampel mengubah model pengukuran atas properti investasi dari model biayamenjadi model nilai wajar sebagaimana diperkenankan dalam PSAK 13 revisi 2007 maupun2011.Selain pengukuran akuntansinya, perolehan, pengungkapan, dan penyajian atas propertiinvestasi kedelapan perusahaan sampel juga telah merepresentasikan perlakuan akuntansi atasproperti investasi PSAK 13 yang telah direvisi.Kata kunci:Investment Propertydan Laporan Keuangan

DETERMINANTS OF PROFITABILITY OF GENERAL INSURANCE COMPANIES IN INDONESIA Faisal Azmi; Tony Irawan; Hendro Sasongko
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No 2 (2020)
Publisher : Universitas Pakuan

This paper investigates the determinants of profitability of General Insurance in Indonesia, focusing on firm-specific factors and macroeconomics factors. General Insurance in Indonesia play important role in the economy by providing protection of risk of loss either to organizations and individuals. Based on this background, the aim of this paper is to study and improve the profitability of general insurance through a random effect analysis of 40 general insurance companies since 2013 until 2017. The data obtained is time series data and cross section data so that the data analysis in this study uses Panel Data Regression Analysis. The empirical study shows that firm size, liquidity ratio, equity growth, underwriting result, return on investment, input cost, claim ratio, technical ratio, economic growth rates and Bank Indonesia interest rate are significant factors that affect profitability of general insurance companies. Companies can improve their profitability by planning, monitoring and defining financial strategy based on the relation whether – positive or negative, between significant factors and profitability.

FAKTOR FUNDAMENTAL DAN MAKRO EKONOMI YANG MENENTUKAN HARGA SAHAM PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Hendro Sasongko
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No 1 (2020)
Publisher : Universitas Pakuan

The research intends to determine the stock price from fundamental (Current Ratio [CR], Return on Assets [ROA], Earning Per Share [EPS], Debt to Equity Ratio [DER]) and macroeconomic factors (Inflation Rate) of food and beverage companies on the Indonesia Stock Exchange. This type of research is a verification study with an explanatory survey method. The type of data used is secondary data with a sampling method that is purposive sampling. There are thirteen sample companies that use panel data regression analysis methods, with regression models that meet the classical assumption test. Based on the results of the study note that simultaneously CR, ROA, EPS, DER, and Inflation variables determine the stock price. Partially, CR does not determine the stock price, ROA partially determines the stock price positively and significantly. EPS partially determines stock prices positively and significantly. DER partially does not determine stock prices. The inflation rate partially determines stock prices negatively. The implication of this research is that companies really need to pay attention to the level of profitability because the ratio is very influential on investor perceptions. In addition, macroeconomics must also be considered because it affects the perception of investors in the company's position.

ANALISIS DESKRIPTIF ALIRAN KAS BEBAS, LEVERAGE, INVESTMENT OPPORTUNITY SET DAN NILAI PEMEGANG SAHAM Studi Kasus : Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2003 2010 Hendro Sasongko
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 3, No 2 (2011): Vol 3, No 2 (2011)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v3i2.606

ABSTRAK Dalam rangka meningkatkan kualitas keputusan bisnis, para pemangku kepentingan membutuhkan parameter keuangan yang diharapkan mengandung informasi. Informasi ini dapat diperoleh antara lain dari aliran kas bebas, tingkat leverage, pertumbuhan perusahaan dan kebijakan deviden. Tujuan penelitian ini melakukan analisis deskriptif arus kas bebas, leverage, investment opportunity set (IOS) dan nilai pemegang saham pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia berdasarkan periode pengamatan, kelompok perusahaan BUMN dan non BUMN, serta antar sektor usaha. Penelitian menggunakan data sekunder berupa laporan keuangan perusahaan dengan sampel 184 perusahaan selama periode 2003 2010. Hasil penelitian menunjukkan tingkat leverage relatif stabil dan aliran kas bebas pada umumnya negatif selama periode 2003 2010, sedangkan IOS dan nilai pemegang saham cenderung naik walaupun terjadi penurunan pada 2005 dan 2008. Terdapat perbedaan aliran kas bebas, IOS dan Analisis Deskriptif Aliran Kas Bebas, Leverage , Investment Opportunity Set Dan Nilai Pemegang Saham Jurnal Ilmiah Manajemen dan Akuntansi Fakultas Ekonomi (JIMAFE) Volume Semester II 2011 38 nilai pemegang saham antara periode sebelum krisis (2003-2007) dengan periode krisis dan pasca krisis (2008-2010), namun leverage tidak signifikan. Leverage, aliran kas bebas, IOS dan nilai pemegang saham perusahaan Non-BUMN lebih tinggi dibandingkan perusahaan BUMN. Sektor industri berpengaruh signifikan terhadap aliran kas bebas, leverage, IOS dan nilai pemegang saham. Sektor industri lainnya memiliki leverage paling tinggi sedangkan sektor pertambangan memiliki leverage terendah. Sektor consumer goods memiliki nilai pemegang saham tertinggi sedangkan terendah pada sektor konstruksi, infrastruktur dan property. Aliran kas bebas terendah pada sektor pertambangan dan tertinggi pada sektor industri jasa non keuangan. IOS tertinggi pada sektor industri dasar dan kimia dan terendah pada consumer goods. Hasil pemetaan kondisi aliran kas bebas, nilai pemegang saham, leverage dan IOS dapat memperkaya penelitian yang bertujuan mempelajari hubungan antara arus kas bebas, leverage, IOS, dan nilai pemegang saham yang menggunakan model ekonometrika. Key word : aliran kas bebas (free cash flow), leverage, investment opportunity set, nilai pemegang saham, statistik deskriptif

GUARANTEE PRODUCT PORTFOLIO: PERFORMANCE AND OPTIMAL PORTFOLIO ANALYSIS Santosa Santosa; Noer Azam Achsani; Hendro Sasongko
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No 1 (2020)
Publisher : Universitas Pakuan

This study aims to analyze the performance of guarantee products and optimize guarantee portfolio at PT Penjaminan ABC. The method used in forming the optimal guarantee portfolio is the Markowitz method and the single index model. The results of the formation of optimal portfolios based on the Markowitz method show that there are five eligible guarantee products included in the optimal guarantee portfolio, namely construction financing, counter bank, general financing, micro financing, and multi-use financing. While custom bond, surety bonds, and other guarantees are not included in the optimal portfolio. In contrast to the Markowitz method, based on the single index model, all guarantee products are not eligible to be included in the optimal guarantee portfolio. Managerial implications of the optimal guarantee product portfolio is an increase in guarantee returns which will further increase company profits and increase company equity. An increase in company equity will reduce the gearing ratio in order to comply with regulations, because the gearing ratio is calculated by dividing the outstanding guarantee volume by the total equity.

STUDI KEPUASAN PELANGGAN TERHADAP KINERJA JASA LAYANAN PDAM DENGAN METODE IMPORTANCE PERFORMANCE ANALYSIS Dion Achmad Armadi; Hendro Sasongko; Doni Wihartika
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No 1 (2019)
Publisher : Universitas Pakuan

Customer satisfaction, emotional bonding, trust, choice reduction and habit, too history with company is a key factor for convince the customer to use product and services continue, the other factors can make customers become loyal to the quality of products and promotions. This study aims to measure the performance of services provided by regional companies such as PDAM to the community, the level of customer satisfaction is a reflection of the company's performance, a measurable data is needed that is taken directly to customers. With the help of the Importance Performance Analysis method, performance can be measured and easily understood by decision makers. So that poor performance can be seen and anticipated for future needs. Customer satisfaction of PDAM reaches 74.49% with the main priority that needs to be improved from the services provided are the ability of Social Media Admin Website Officers with performance indicator values of 2.93 and importance indicator values of 3.10. (D.Quadrant Concentrate Here).

BANK SPECIFIC FACTORS AFFECTING THE EFFICIENCY OF REGIONAL DEVELOPMENT BANKS Anneke Puspasari; D S Priyarsono; Hendro Sasongko
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No 2 (2020)
Publisher : Universitas Pakuan

Regional Development Banks (RDB) are part of the banking industry which has an important role in regional development. Therefore, RDB performance is important to be evaluated, and efficiency is an important indicator in measuring performance. The purpose of this study is to analyze the efficiency of the Regional Development Bank (RDB) in Indonesia and the internal factors that influence efficiency. Based on data of 26 RDBs in the study from 2011Q1 to 2019Q4, this study uses Data Envelopment Analysis (DEA), and the Tobit regression to investigate the determinants of technical efficiency. This analysis aims to explain the variations in calculated efficiencies to a set of internal explanatory variables. The results showed that most RDBs were technically inefficient during the study period. Furthermore, the internal variables that affect are size, capital adequacy ratio (CAR), loan to deposit ratio (LDR), return on asset (ROA), Listed Bank.

Integrated Governance, Risk, and Compliance (GRC) and Combined Assurance: A Comparative Institutional Study Setyo Wibowo; Noer Azam Achsani; Arif Imam Suroso; Hendro Sasongko
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 8 No. 2 (2022): IJBE, Vol. 8 No. 2, May 2022
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.8.2.289

The combined assurance model plays a pivotal role in integrating a company’s governance, risk, and compliance (GRC) processes. More than a decade after the South African financial market initiated the model through King III Report in 2009, the Indonesian financial market strived to adopt it in 2013. However, very few companies in Indonesia have reported its implementation. We hypothesized that institutional theory could explain the phenomenon. This comparative study thus used qualitative and quantitative approaches to analyze the adoption of the combined assurance model in South African and Indonesian markets. Qualitative content analysis was employed to interrogate the annual reports of 130 companies listed on the Johannesburg Stock Exchange and the Indonesia Stock Exchange to identify professions and their activities in implementing the model. Afterwards, an estimation model was built using binary logistic regression based on the identified variables. It was found that regulative and normative pillars were the most determining factors in implementing a combined assurance model. In addition, it was found that the integrated report approach and market capitalization were associated with model implementation. These findings can be the basis for state and professions (i.e., authorities, regulators, and standard-setting bodies), especially in Indonesia, to enhance the companies’ integrated GRC. Keywords: combined assurance; corporate governance; institutional theory; risk management; internal audit

Co-Authors Abdul Halik Abrar Setiawan Achyar Rasyidi Achyar Rasyidi, Achyar Agung Fajar Ilmiyono Agus Setyo Pranowo Aldillah, Zhafira Huriya Ali Akil Parlindungan Siregar Amelia, Rizka Wahyuni Anggareni, Lukytawati ANGGRAENI, ADITHIA Anggraini, Anggun Anneke Puspasari Annisa Tiaranti Annisaa Soeyono Anny Ratnawati Arief Daryanto Arief Daryanto Arief T. Hardiyanto Arif Imam Suroso Arif Kurniadi Arif Kurniadi Asep Alipudin Asrori Asrori Asto Hadiyoso Awal Susmanto Azizah Bonar M Sinaga Cosmas A.I. Wardojo D S Priyarsono Dani Rahman Hakim Dani Rahman Hakim, Dani Rahman Daniel Martahi Bonar Manurung Danika Reka Artha Danika Reka Artha Dedi Budiman Hakim Dessy Herlisnawati Devia Leviasari Dewi Apriani Dewi Apriani Fr DIAN LESTARI Dida Marhamah Dida Marhamah Didik Notosudjono Dion Achmad Armadi Dwi Kurniawan, Dwi Eni Puji Astuti Epiet Dwi Anggoro Erliza Noor Estuti Fitri Hartini Faisal Azmi Fara Shaliza Geraldy Samuel Ivan Geraldy Samuel Ivan Giovanni Inez Erika Margaretha Giovanni Inez Erika Margaretha Gusrida, Hari Hadiyoso, Asto Hamzah Hamzah Bustomi Hamzah Hamzah Hamzah Hamzah Harahap, Serarifi Elagin Hardiyanto, Arief Tri Hari Gursida Hari Gursinda Hari Muharam Hartoyo Hartoyo Haryadi Krisnandar Hasrul Hasrul Hendramiko Heni Nelawati herdiyana, Herdiyana Herman, Herman Hermanto Siregar Hermanto Siregar Hermanto Siregar Idqan Fahmi Ignatius Leonardus Lubis Imam W Sukoco Imbron, Imbron Indrayono, Yohanes Irman Hermadi Isbat, Isbat Jaka Wiramanggala Jeperson Pardede Jufri, Supriadi Juliando Saragih Kahiyang Ayu Kemas Nurcholish Thoriq Kurniawan, Prasetyo Kusuma, Pradana Jati Lukytawati Anggraeni M Firdaus Maghfira Puti Gaisani Mailini, Dini Marhamah, Dida Marimin , Martinus Tukiran Maulida Aulia Rezki Meita Ratna Saomi Mohamad Nur Hadi Mohammad Nur Hadi Muhamad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Rifqi Syauqi Muhammad Salam Taufiqi N. Rusnaeni Nancy Yusnita Nani Yuheti Yuniatin Nimmi Zulbainarni Obed Fernando Harefa Pradana Jati Kusuma Raden Roro Anita Nur Rimadhani Raden Yogi Arieffiandi Ramadhoni Tiar Saputra Ratu Erlina G, Retno Martanti Endah Lestari Reza Suriansha Rinsan Hutabarat Riyani S. Saputri Riyanti, Evy RIZKY P. LUBIS Rochman Marota Roosganda Elizabeth Roosganda Elizabeth Roy Sembel Rusmanah, Enok Santosa Santosa Setyo Wibowo Shaliza, Fara Siahaan, Matdio Sianipar, Makmur Siti Sofiah Sri Hartoyo Sri Mulatsih Syamsiar, Syamsiar Tintin Sarianti Tony Irawan Tridoyo Kusumastanto Vedi Oktavia Fitry Ani Wardani, Firmansyah Warizal Wihartika, Doni YOHANES INDRAYONO Yohanes Indrayono Yohannes Indrayono Yuary Farradia Yuliandi Yuliandi Yuliarti, Erni Yusman Syaukat yusnita, nancy

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