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Good Corporate Governance and Financial Performance: Moderating Effects of Company Size Della Gracia Yudistya Putri; Supramono
Quantitative Economics and Management Studies Vol. 3 No. 6 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.907 KB) | DOI: 10.35877/454RI.qems1251

Abstract

This study aims to determine the effect of components of good corporate governance, namely the size of a board of directors, independent board of commissioners, and audit committee size, on company performance as proxied by ROA with company size as moderating variable. A total of 65 samples were used. The data processing method used in this research is panel data regression analysis and Moderated Regression Analysis (MRA) using Eviews 10 software. The result showed the size of the board of directors and the independent board of commissioners do not affect ROA, and only the audit committee affects ROA. The result also showed company size does not moderate the relationship between the size of the board of directors and the size of the independent commissioners on ROA; company size can weaken the relationship between the size of the audit committee and ROA
KEPEMIMPINAN YANG MELAYANI DI SEKOLAH MENENGAH TINGKAT ATAS SWASTA KOTA SALATIGA Handita Sari; Supramono Supramono
Kelola: Jurnal Manajemen Pendidikan Vol. 3 No. 2 (2016)
Publisher : Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/j.jk.2016.v3.i2.p265-276

Abstract

This study aimed to describe the degree of servant leadership in Salatiga private high schools. This study used descriptive method in which the object of the research are three private schools in Salatiga. Data collection techniques used by spreading questionnaires to the three principals, teachers and employees at those shools and also with interview. Researched indicators arranged based on six characteristics of servant leadership: values people, develop people, build community, display authenticity, provide leadership, dan share leadership. The results of this study showed that the overall degree of servant leadership implementation in the  high category. However, there are some indicators that lead to the medium category. School principals are advised to be willing to improve some of these characteristics by first tried to listen to others. The results of this study can be used as a reference on servant leadership in secondary education. 
Influence of Financial Literacy, Risk Tolerance, Financial Efficacy on Investment Decisions and Financial Management Behavior Firda Nisafera Ulfa; Supramono Supramono; Ardiani Ika Sulistyawati
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i2.449

Abstract

The problem in this study lies in the development of financial literacy in the age range of 18-25 years which has continued to decrease by 3 times in a row since the SNLIK (National Survey of Financial Literacy and Inclusion) was conducted. This age range is included in the Z generation category. SNLIK was first conducted in 2013, and the survey is conducted every 3 years by the OJK (Financial Services Authority). From this phenomenon, it can be a reference that there are many Generation Z people who are afraid or fail or have not made an investment decision. This study aims to determine how understandable and effective financial literacy, risk tolerance, financial efficacy are in making investment decisions and financial management behavior.The population of this study is generation Z of Indonesia with birth ranges from 1996 to 2009. The sampling technique was purposive sampling with a total sampling of 200 respondents. The type of data used is primary data and secondary data. The data collection method used is through an online questionnaire (google form). The analysis technique used is SEM with Smart pls 3.0 software. The results showed that: financial literacy has an effect on financial management behavior, risk tolerance has no effect on financial management behavior, financial efficacy has had an effect on financial management behavior, financial literacy has had an effect on investment decisions, risk tolerance has had an effect on investment decisions, financial efficacy has no effect on decisions Investment and financial management behavior influence investment decisions.
Pengaruh siklus bulan terhadap abnormal return saham dengan day effect sebagai variabel pemoderasi Dharma, Danang Setya; Supramono, Supramono; Indarto, Indarto
Jurnal Riset Ekonomi dan Bisnis Vol 16, No 3 (2023): DESEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v16i3.6855

Abstract

Tujuan dari penelitian ini untuk mengetahui perbedaan abnormal return saham yang terjadi pada peristiwa siklus bulan pada saham-saham IDX 30 dengan day effect sebagai moderating variabel. Penelitian ini menggunakan desain penelitian kuantitatif dengan model event study dan sampel Indeks Saham IDX 30. Data sekunder yang dikumpulkan dengan periode hari perdagangan dari tahun 2018 - 2023. Analisis dilakukan menggunakan model studi peristiwa, statistik deskriptif SPSS dan Uji Kruskal Walis. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek  Indonesia dalam indeks IDX 30 periode tahun 2018 - 2022. Teknik pengambilan sampel yang digunakan yaitu purposive sampling. Alat analisis yang digunakan adalah SPSS Versi 25 dengan menggunakan uji Kruskal Walis. Hasil dari penelitian ini menunjukkan bahwa abnormal return saham signifikan naik pada siklus bulan saat bulan baru dan dipengaruhi secara signifikan oleh hari hari Senin dan Jum’at. Namun pada siklus bulan saat bulan purnama tidak terjadi perbedaan dibandingkan hari perdagangan biasa maupun hari Senin dan Jum’at.The purpose of this study is to determine the difference in stock abnormal returns that occur in the events of the lunar cycle on IDX 30 stocks with the day effect as a moderating variable. This research uses a quantitative research design with the event study model and the IDX 30 Stock Index sample. Secondary data is collected with trading day periods from 2018 - 2023. The analysis is carried out using the event study model, SPSS descriptive statistics and the Kruskal Walis Test. The population used in this study are companies listed on the Indonesia Stock Exchange in the IDX 30 index for the period 2018 - 2022. The sampling technique used is purposive sampling. The analytical tool used is SPSS Version 25 using the Kruskal Walis test. The results of this study indicate that abnormal stock returns significantly increase during the new moon and are significantly influenced by Mondays and Fridays. But in the lunar cycle during the full moon, there is no difference compared to ordinary trading days, Mondays, and Fridays.
Pengaruh Rasio Tingkat Kesehatan Bank Terhadap Profitabilitas Dengan Gcg Sebagai Variabel Moderating Kusdianto, Sholeh; Supramono, Supramono; Sulistyawati, Ardiani Ika
Sustainable Business Journal Vol 3, No 2 (2024): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/sbj.v3i2.11176

Abstract

Penelitian ini bertujuan untuk menguji pengaruh rasio tingkat kesehatan bank terhadap profitabilitas dengan GCG sebagai variabel moderating. Tingkat kesehatan bank diukur menggunakan rasio NPL, BOPO, CAR, sedangkan profitabilitas diukur menggunakan rasio ROA dan implementasi GCG melalui dewan direksi. Teknik analisis data dalam penelitian ini menggunakan regresi data panel yang diolah dengan Eviews. Sampel yang digunakan sebanyak 30 perusahaan PT. Bank Perkreditan Rakyat Badan Kredit Kecamatan di Jawa Tengah periode 2019-2021 melalui teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa variabel NPL, BOPO berpengaruh signifikan dan negatif terhadap profitabilitas, tetapi variabel CAR tidak berpengaruh signifikan terhadap profitabilitas. Sedangkan variabel GCG mampu memoderasi pengaruh variabel NPL dan BOPO terhadap profitabilitas, namun GCG tidak mampu memoderasi pengaruh variabel CAR terhadap profitabilitas. Variabel kontrol CR, LDR dan Ukuran Perusahaan terbukti tidak berpengaruh signifikan terhadap profitabilitas.
Green Innovation, Environmental Management Accounting, dan Nilai Perusahaan: Mampukah Reputasi Perusahaan Berperan Sebagai Pemediasi? Hellenikapoulos , Maria; Supramono, Supramono
Perspektif Akuntansi Vol 7 No 3 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i3.p231-252

Abstract

Stakeholder demands for firms to operate by paying attention to environmental aspects make firms implement GI and EMA. This can attract investors and increase firm value. This research aim to re-examine the relationship between GI and EMA on firm value and examine the role of firm reputation as mediator. Samples of this study were firms registered on BEI and PROPER in 2019-2022 using purposive sampling. This research used Eviews 12. The results show that GI has positive effect on firm value while EMA has negative effect on firm value. Meanwhile, firm reputation has not proven to mediate the relationship between GI and EMA on firm value.
PENGARUH SALES GROWTH, LIKUIDITAS DAN FIRM SIZE TERHADAP FINANCIAL LEVERAGE anto, erli puji; Supramono; Indarto
Sustainable Business Journal Vol. 4 No. 1 (2025): MARET
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/sbj.v4i1.12169

Abstract

Fenomena gap dalam penelitian ini adalah secara teori financial leverage yang diproksi dengan menggunakan financial leverage berpengaruh positif terhadap profitabilitas, namun pergerakan financial leverage dan profitabilitas pada tahun 2013-2020 tidak menunjukkan hal tersebut karena adanya fluktuasi. Tujuan penelitian ini adalah menganalisis pengaruh sales growth, likuiditas, firm size terhadap financial leverage dan profitabilitas. Populasi yang digunakan dalam penelitian ini adalah seluruh data keuangan perusahaan pertambangan dalam periode 2013-2020 yang ada daalam Bursa Efek Indonesia. Sampel yang digunakan adalah 182 perusahaan pertambangan yang menerbitkan laporan keuangan tahunan secara lengkap selama periode pengamatan. Alat analisis yang digunakan adalah metode analisis kuantitatif, yaitu path analysis. Likuiditas berpengaruh negatif terhadap financial leverage, sedangkan sales growth dan firm size tidak berpengaruh terhadap financial leverage. Sales growth, likuiditas dan firm size berpengaruh positif terhadap profitabilitas. Financial leverage tidak berpengaruh terhadap profitabilitas.
EFEK PENDAPATAN SEBAGAI MODERASI FAKTOR YANG MEMPENGARUHI PERILAKU MANAJEMEN KEUANGAN asfia, aenul; Supramono, Supramono; Lestari, Rohmini Indah
Kinerja Vol 6 No 02 (2023): KINERJA : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v6i02.3401

Abstract

This research was conducted to examine the effect of financial literacy, locus of control and financial attitudes on financial management behavior with income as a moderator. The purpose of this study was to analyze the effect of financial literacy, locus of control and financial attitudes on financial management behavior with income as moderating which has the characteristics of the Millennial Generation. The criteria for the sample taken in this study were the Millennial Generation or the generation born in 1980–1995 or ages ranging from 27–42 years with a total of 160 respondents. The analysis technique of this research uses SmartPLS (Partial Least Square). The results of the study show that the relationship between financial literacy, locus of control, financial attitudes and income has a positive and significant influence on financial management behavior. Meanwhile, financial literacy, locus of control and financial attitudes when moderated by income have no effect on financial management behavior.
Keberhasilan Harga Saham dan Aksi Stock Split Ramania, Yosepphira Intan Permata; Supramono
Perspektif Akuntansi Vol 7 No 1 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i1.p38-57

Abstract

Stock split is a corporate action taken by a company to increase stock liquidity. There is a phenomenon of companies that failed and succeed after carrying out stock split actions. This study aims to examine the company's financial performance and market performance against the success of the stock price after the stock split. The sample of this study is companies listed on the Indonesia Stock Exchange and conducted a stock split in the period 2018 – 2021, using purposive sampling and obtained 41 companies. For the benefit of hypothesis testing using multiple linear regression analysis techniques. The results of the study that financial performance and market performance had no effect on the success of the stock price after the stock split. The results of this study imply that the stock split has not been able to be used as a signaling instrument about the company's positive prospects.
Rantai Nilai, Corporate Farming Dan Nilai Tambah Komoditas Kopi Kabupaten Temanggung Matruty, Eko Suseno HR; Widodo, Arief; Damayanti, Theresia Woro; Supramono, Supramono
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 8 No 2 (2023): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v8i2.18561

Abstract

D Research aim: To analyze the coffee commodity value chain and (b) to analyze the opportunities and challenges of implementing coffee commodity corporate farming in Temanggung Regency Design/Methode/Approach: Data were obtained through interviews with several farmers, direct observations in the field, and FGDs involving the Temanggung Regency government apparatus related to the development of coffee commodities. Data are analyzed in narrative form, value chain analysis, and corporate farming model Research Finding: The study results show that the coffee commodity value chain in Temanggung Regency consists of input, production, collection, processing, and marketing or distribution to consumers. Each of these chains has its problems, from the smooth supply of inputs and production prices, ​​land ownership, and picking/harvesting coffee cherries that do not meet quality standards to coffee marketing. From the results of the FGD, it was also revealed that corporate farming has the opportunity to be applied to deal with the problem of coffee commodities so that it is expected to create higher added value which will be enjoyed by the farmers of Temanggung Regency Theoretical contribution/Originality: This study integrates value chain analysis with the corporate farming model, which has not been the concern of previous researchers Practitioner/Policy implication: This study offers policy proposals to the Temanggung Regional Government regarding the formation of corporate farming so that it can run effectively Research limitation: Not yet analyzed based on a quantitative approach, especially related to feasibility aspects.
Co-Authors aenul asfia Agung Wibowo Akbar, Savira Ana Fauziah Anita Mustika Sari Anjari, Adzkia Puspa anto, erli puji Ardiani Ika Sulistyawati asfia, aenul Atika Atika Bambang Suteng Sulasmono Beta Ubaya Nindya Chaeriyah, Iqra Chatarina Umbul Wahyuni Cholillah, Syifa Christine Gracia Setyawati Cindy Christine Nanna Della Gracia Yudistya Putri Denia Maulani Dharma, Danang Setya Diah Yudhawati Donny Kurniawan Erpina Desy Desy Sihombing Erwin Mulyana, Erwin Fauzan, Irfan Hadi Firda Nisafera Ulfa Handayani, Laras Ayu Fitri Handita Sari Handita Sari, Handita Hari Sunarto Hellenikapoulos , Maria Hilda Saranita Momongan, Hilda Saranita Holisah, Ika Nur Indarto Indarto Indarto Intiyas Utami Ira Ardianing Saputri Isnadia, Inggit JT Lobby Loekmono Jubelina Jubelina Krisnata Dwi Suyanto Kusdianto, Sholeh Lestari, Dini Egi Lestari, Nur Fitriani Putri Lestari, Rohmini Indah Marisa Wandita Masruri, M. Anwar Matruty, Eko Suseno HR Meylani Aljeinie Tijow Mulyana, Muhammad Ugi Nasution, Armansyah Niati, Atikah Indah Noventris Ratnawati Radja Novriyanthi Taungke, Novriyanthi Nurasila, Ersah Nurhayati, Immas Nurmaalasari, Siti Nurmala Sari Prasetyowati, Riris Aishah Putra, Riki Ade Raden Mohamad Herdian Bhakti Rahmawati, Rinrin Ramadan, Dicky Ramadhanty, Dini Ramania, Yosepphira Intan Permata Rasiman Rasiman Renea Shinta Aminda Rietveld, Piet Sari, Dewi Mesta Septianti, Ajeng Sholahuddin, Mohammad Siti Maamarah, Siti Sobari Sobari Sucahyo Suhendri Suhendri Sunardi Sunardi Sundara, Revan Julian Theresia Woro Damayanti Titing Suharti Verni Asvariwangi Widodo, Arief Wina Meilia Waspadiana Handoko, Wina Meilia Waspadiana Wulan, Dara Ratna Yaqin, Fahlevi Ainul Yuwono, Prapto