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All Journal Al-Kharaj: Journal of Islamic Economic and Business Quantitative Economics and Management Studies Optimal: Jurnal Ekonomi dan Manajemen Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis (JUPSIM) Akuntansi: Jurnal Riset Ilmu Akuntansi
Imas Kismanah
Universitas Muhammadiyah Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Competitive Advantage as Role Moderation Between System-Driven Performance and Economic Performance Dirvi Surya Abbas; Daniel Rahandri; Imas Kismanah; Anita Ardiyanti
Quantitative Economics and Management Studies Vol. 3 No. 2 (2022)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.61 KB) | DOI: 10.35877/454RI.qems886

Abstract

This paper aims to determine the relationship between environmental performance, corporate image, corporate social performance on economic performance by including competitive advantage as a moderator, as well as to describe why and how it is important to carry out corporate care for the environment by companies. This study also aims to expand the topic of discussion by including more variables related to aspects that affect company performance. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 Period. The sampling technique used the purposive sampling technique. Based on predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data logistic regression analysis. This paper provides an empirical view of how environmental factors greatly affect the company's performance. This shows that the increase in good company performance generally comes from companies that pay attention to corporate social responsibility, so that they can have an advantage in competition in the market. Based on the research approach method used, this is a weakness of this study because this research cannot be generalized. It is hoped that future researchers will be able to explore the proportions of other variables that can be used in further research. These results support the legitimacy theory; one of the arguments (O’Donovan 2002) states that in the view of legitimacy, the relationship between profitability and the level of social performance is when the company has a high level of profit, the company considers it unnecessary to report things that can interfere with information. Consumers who are increasingly aware of environmental issues will look for environmentally friendly products. As a follow-up impact, the company will look for suppliers who can solve ecological problems; this will affect increasing the selling power of products or services and can improve the company's economic performance. This paper fulfills the identified need to study how environmental performance supports business excellence thereby improving company performance
PENGARUH UKURAN PERUSAHAAN,AKTIVITAS PERUSAHAAN,PRODUKTIVITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Fani Apriliyani; Dirvi Surya Abbas; Imam Hidayat; Imas Kismanah
Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.027 KB) | DOI: 10.55606/optimal.v2i4.722

Abstract

The purpose of this study to determine the effect of company size, company activity, and leverage on the disclosure of sustainability reports in manufacturing companies listed on the Indonesia Stock Exchange (BEi). The research time period used is 4 years, namely the 2016-2019 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (BEi) for the period 2016-2019. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 8 company samples were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. With the panel data regression model used is the Fixed Effect model. The results showed that company size has a statistical t value (2.518480)>t-table value (2.04841) and a prob value 0.0200 <0.05, it can be concluded that the firm size variable has a positive effect on the disclosure of sustainability reports, corporate activities are known to have a statistical t value. (-0.073586)<t-table value (2.04841) and prob value 0.9420> 0.05, it can be concluded that the corporate activity variable has no effect on the Sustainability Report disclosure and leverage has at-statistic value of-0.425259, while the t-table with a level of 5%, df (nk) = 28 of 2.04841. Thus the value of the t-statistic Leverage (-0.425259)<t-table value (2.04841) and the prob value of 0.6750> 0.05, it can be concluded that the leverage variable has no effect on sustainability report disclosure
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Irfan Fadholi Putra; Dirvi Surya Abbas; Imam Hidayat; Imas Kismanah
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol 2 No 1 (2023): Januari : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1570.341 KB) | DOI: 10.55606/jupsim.v2i1.789

Abstract

This study aims to determine the effect of institutional ownership, independent commissioners, audit committees, managerial ownership, and audit quality on the integrity of financial statements in service industry companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the 2015-2021 period. The population of this study includes all service industry companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria, 7 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange. The analytical method used is multiple linear repression analysis using SPSS version 25 software. The results of the study show that partially the variables of Institutional Ownership and Audit Quality have no effect on the Integrity of Financial Statements, Independent Commissioners, Audit Committees, and Managerial Ownership have an influence on the Integrity of Financial Statements. Simultaneously, the variables of Institutional Ownership, Independent Commissioners, Audit Committees, Managerial Ownerships, and Audit Quality has an effect on the Integrity of Financial Statements.
CURRENT RATIO, RETURN ON ASSET DAN LEVERAGE TERHADAP FINANCIAL DISTRESS Imas Kismanah
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 2 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v3i2.8206

Abstract

The purpose of this study is to determine the effect of the current ratio, return on assets and leverage on financial distress partially and jointly in the Multi-Industry Sector companies listed on the Indonesia Stock Exchange (IDX). The research period used was 5 years, namely the period 2017 – 2020. The research population included all companies in various industrial sectors that were registered on the Indonesia Stock Exchange for the period 2017 – 2020. The sampling technique used was purposive sampling technique. Based on predetermined criteria obtained a sample of 17 companies. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The data analysis method used is panel data logistic regression analysis. The results of this study indicate that simultaneously the variables current ratio, return on assets and leverage affect financial distress. Arcially the variable current ratio and leverage have no effect on financial distress, while the variable return on assets has a significant negative effect on financial distress.Keywords: Financial Distress, Current Ratio, Return On Assets, Leverage
UKURAN PERUSAHAAN, LEVERAGE DAN KOMITE AUDIT TERHADAP AUDIT DELAY Imas Kismanah
Jurnal Comparative: Ekonomi dan Bisnis Vol 4, No 2 (2022): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v4i2.8204

Abstract

Tujuan dari penelitian ini untuk mengetahui ukuran perusahaan,leverage dan komite audit berpengaruh terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI).Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2018-2021. Populasi penelitian meliputi perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2021.Teknik pengambilan sampel menggunakan teknik purposive sampling.Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 12 perusahaan,Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia.Metode analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif,leverage dan komite audit tidak berpengaruh terhadap audit delay. Kata Kunci : audit delay, ukuran perusahaan, leverage, komite audit
INFLASI, NILAI TUKAR RUPIAH, DAN SUKU BUNGA TERHADAP NET ASSET VALUE REKSA DANA SAHAM SYARIAH Imas Kismanah
Jurnal Comparative: Ekonomi dan Bisnis Vol 4, No 1 (2022): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v4i1.8205

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh inflasi, nilai tukar rupiah dan BI rate terhadap net asset value  reksa dana saham syariah. Dalam penelitian ini data yang digunakan adalah data yang meliputi data persentase inflasi selama tahun 2017 hingga 2020. Sample penelitian ini menggunakan metode puposive sampling yaitu metode pengambilan sample dengan menggunakan kriteria tertentu, yaitu Net Asset Value Permodalan Nasional Madani (PNM) Amanah Syariah yang terdaftar di Bapepam-LK yang diambil 36 bulan terakhir periode januari 2017 – desember 2020. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa inflasi tidak berpengaruh terhadap net asset value, nilai tukar rupiah berpengaruh negatif terhadap net asset value, dan suku bunga tidak berpengaruh terhadap net asset value. Kata Kunci : Net Asset Value, Inflasi, Nilai Tukar Rupiah, Suku Bunga
Pengaruh Tunneling Incentive, Pertumbuhan Penjualan Dan Intensitas Aset Tetap Terhadap Transfer Pricing Imas Kismanah
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v4i1.3780

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Insentif Tunneling, Pertumbuhan Penjualan dan Intensitas Aktiva Tetap terhadap Transfer Pricing baik secara parsial maupun simultan. Populasi dalam penelitian ini adalah berbagai perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria tertentu sehingga jumlah sampel pada akhir penelitian adalah 8 perusahaan. Metode analisis penelitian menggunakan analisis regresi data panel. Pengolahan data dibantu oleh software Microsoft Excel dan Eviews versi 9.0. Metode analisis yang digunakan dalam penelitian ini adalah uji statistik deskriptif, uji asumsi klasik, uji koefisien determinasi (R2), uji statistik F, uji statistik t. Nilai R-kuadrat yang disesuaikan adalah 0,908486. Artinya variasi perubahan harga transfer dapat dijelaskan oleh Tunneling Incentive, Sales Growth dan Fixed Assets Intensity sebesar 90,85% (dengan tingkat korelasi yang sangat kuat). Sedangkan sisanya sebesar 9,25% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.               Hasil penelitian menunjukkan bahwa variabel independen (Tunneling Incentive, Sales Growth dan Intensity of Fixed Assets) berpengaruh secara simultan (simultan) terhadap variabel dependen (Transfer Pricing). Secara parsial, Tunneling Incentive berpengaruh terhadap Transfer Pricing, sedangkan Sales Growth dan Fixed Asset Intensity tidak berpengaruh terhadap Transfer Pricing.
PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Muhammad Farhan Genio Srikandi; Hesty Ervianni Zulaecha; Imam Hidayat; Imas Kismanah
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.118

Abstract

This study investigated size effect to earnings management. In this study, it is investigated whether medium and large-sized firm more aggressive to use earnings management through reporting positive earnings to avoid losses and/or earnings decreases by examining the earnings (change) frequency distribution and probit analysis. Docu-mented is empirical evidence that small-, medium- and large-sized firms tend to report positive earnings to avoid earnings losses. However, this study observed that firm size plays differing roles in earnings management. This study found that medium-and large-sized firms do not engage more earnings management aggressively than small firms for both avoiding reporting earnings losses and earnings decreases.
Co-Authors Abbas, Dirvi Surya Anita Ardiyanti Daniel Rahandri Fani Apriliyani Hesty Ervianni Zulaecha Irfan Fadholi Putra Muhammad Farhan Genio Srikandi Riri Trinanda RR. Ella Evrita Hestiandari