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All Journal Journal of Economic, Bussines and Accounting (COSTING) The Indonesian Journal of Accounting Research Journal of Management and Bussines (JOMB) Jurnal Economic Edu
Saiful Saiful
Universitas Bengkulu
Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Corporate Governance and Corporate Transparency of Indonesian Listed Companies SAIFUL SAIFUL; PHUA LIAN KEE; HASNAH HARON
The Indonesian Journal of Accounting Research Vol 15, No 3 (2012): IJAR September 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.256

Abstract

During Asian financial crisis in 1997, some Indonesian listed companies suffered by decreasing firm value and poor performance. The dominant factors that contributed to Asian financial crisis are poor corporate governance and a lack of transparency. As an attempt to improve corporate governance practice of Indonesian corporations, some reforms have been conducted by Indonesian regulatory authorities such as the code of good corporate governance with the objective to maximize shareholder and firm value by enhancing transparency, accountability, reliability, responsibility, and fairness. This study examined the relationship between those corporate governance attributes and corporate transparency of Indonesian listed companies by exploring the purposive sampling method, 88 companies were selected as the sample of this study. The finding of this study showed that board size and proportion of independent member on board positively affect corporate transparency. It means the corporate transparency will increase since the companies have large board and higher proportion of independent member on boards. In contrast, the proportion of board of directors who have family relationship is negatively associated with corporate transparency. It implies that family boards tend to advise management to disclose less information to public (less transparent) since they can get the informational benefit by transferring that information to their family. Meanwhile, the influence of family ownership, institutional ownership, management ownership, and foreign ownership on corporate transparency was not be supported by this study.
Pengaruh Manajemen Aset Dan Struktur Modal Terhadap Kinerja Perusahaan Berkat Sumber Jaya Tampubolon; Saiful Saiful
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8345

Abstract

This research aims to analyze the influence of asset management and capital structure on company performance. Asset management is measured by TATO, while capital structure is measured by DAR. Company performance is assessed through return on assets (ROA). The study's population consists of manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The research sample comprises 93 companies selected using purposive sampling. The data analysis technique employed is multiple linear regression with the assistance of SPSS 24 software. The results indicate that asset management has a positive and significant impact on company performance, while capital structure also has a positive and significant influence. The implications of this research suggest that companies should efficiently manage their assets and optimize the use of equity capital rather than relying on debt to enhance overall company performance. Keywords: Company Performance, Asset Management, And Capital Structure
PENERAPAN MODEL TAM DAN SERVQUAL TERHADAP MINAT MAHASISWA MENGGUNAKAN APLIKASI IPOTGO DI GALERI INVESTASI UNIVERSITAS MUHAMAMDIYAH BENGKULU Ayudho Selviani; Saiful Saiful; Novita Sari
Jurnal Economic Edu Vol. 1 No. 2 (2021): Januari
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Penelitian ini bertujuan Untuk mengetahui perceived ease of use (kemudahan penggunaan), perceived usefulness (kemanfaatan), Tangibiles (Bukti Fisik), Reliability (Kehandalan), Responsiveness (Katanggapan), Assurance (Jaminan dan Kepastian), Emphaty (Empati), mempengaruhi minat mahasiswa Menggunakan Aplikasi IPOTGO Di Galeri Investasi Universitas Muhammadiyah Bengkulu. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah mahasiswa Universitas Muhammadiyah Bengkulu (UMB) Prodi Akuntansi angkatan 2018 dan 2017 yang masihaktif Tahun Akademik 2019/2020 dan telah membuka rekening saham di Galeri Investasi Universitas Muhammadiyah Bengkulu berjumlah 386 mahasiswa. sampel yang menjadi responden dalam penelitian ini disesuaikan menjadi sebanyak 80 orang. Analisis data dilakukan menggunakan metode analisis linear berganda. Hasil penelitian menunjukkan bahwa Perceived Ease Of Use (kemudahan penggunaan) dan Responsiveness (Daya Tanggap) berpengaruh secara positif terhadap minat mahasiswa menggunakan aplikasi IPOTGO di galeri investasi Universitas Muhammadiyah Bengkulu. Sedangkan Perceived Usefulness (kemanfaatan), Tangible (bukti fisik), Reliability (Kehandalan), Assurance (Jaminan), Empathy (Empati) berpengaruh negatif terhadap minat mahasiswa menggunakan aplikasi IPOTGO di galeri investasi Universitas Muhammadiyah Bengkulu Bengkulu. Kata Kunci: Perceived Ease Of Use, Perceived Usefulness, Tangible, Reliability, Responsiveness, Assurance, Empathy dan Intention To Use.
Analisis Investasi Teknologi Informasi terhadap Kinerja Keuangan Perusahaan Sektor Kesehatan Channine Sabina Anwar; Saiful Saiful
Journal of Management and Bussines (JOMB) Vol 6 No 1 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i1.8321

Abstract

This research aims to examine the effect of information technology investment on share value, Return On Assets (ROA) and Return On Equity (ROE) in health sector companies on the Indonesia Stock Exchange from 2019 to 2022. A research method based on the philosophy of positivism was used. to research a particular population or sample, data collection using research instruments, quantitative or statistical data analysis, with the aim of testing a predetermined hypothesis. The research results show that information technology investment influences the value of company shares, but has no effect on ROA and ROE. Limitations of this study include the focus on the health sector only and the low variability of the independent variables that can explain the dependent variable, indicating that other factors not investigated in the study also influenced the results by 73.4%. Conclusion, that the independent variables in this study have limitations in explaining the dependent variable. Keywords: Information Technology Investment, Company Financial Performance, Health Sector
Co-Authors Ayudho Selviani Berkat Sumber Jaya Tampubolon Channine Sabina Anwar Hasnah Haron Novita Sari Phua Lian Kee