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All Journal International Journal of Economics Development Research (IJEDR) The Indonesian Journal of Accounting Research
Chaerul Djakman
Universitas Indonesia
Economics, Econometrics & Finance Social Sciences

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Pengujian Pecking Order Hypothesis pada Emiten di Bursa Efek Jakarta 1994 dan 1995 Chaerul Djakman; Gina Halomoan
The Indonesian Journal of Accounting Research Vol 4, No 3 (2001): JRAI September 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.64

Abstract

Pecking Order Theory merupakan suatu model struktur pendanaan dalam Manajemen Keuangan dimana struktur pendanaan suatu perusahaan mengikuti suatu hirarki dimulai dari sumber dana termurah, dana internal hingga saham sebagai sumber terakhir.   Penelitian ini bertujuan untuk menjelaskan perilaku pendanaan perusahaan yang terdaftar dibursa efek Jakarta. Penelitian dilakukan terhadap 50 perusahaan yang terpilih dari seluruh industri.  Pengujian dilakukan dengan regressi linear, dalam konteks data Emiten di BEJ pada periode 1994-1995. Model hasil regresinya  adalah ∆Dit = 69590.5434 + 0.3386 (deficit [1]) (1994)  dan ∆Dit = 89713.7177 + 0.4341 (deficit [1]) (1995). Kedua model ini mengindikasikan adanya hubungan positif antara kebutuhan dana perusahaan yang diwakili oleh (deficit [1]) dan sumber dana jangka panjang ∆Dit  ditambah adanya beberapa bukti empiris mengarahkan pada suatu kesimpulan bahwa Perilaku pendanaan emiten di BEJ periode 1994-1995 mengikuti suatu pola hirarki yang dikenal dengan nama The Pecking Order Hypothesis.  Perilaku pendanaan yang dilakukan oleh perusahaan di Indonesia dapat dijelaskan melalui Model Pecking Order. Hasil penelitian ini adalah konsisten dengan apa yang dihasilkan oleh Shyam-Sunder and Myes (1992) dan Allen and Clissold (1995).
Gap Analysis in Implementing IFRS S1 and IFRS S2: A Case Study at Bank X in Indonesia Mela Amelia; Chaerul Djakman
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5755

Abstract

On June 2023, the ISSB published two sustainability disclosure standards IFRS S1 and IFRS S2. This study aims to analyze the disclosure of climate-related reports based on IFRS S1 and S2 standards. Four primary aspect Governance, Strategy, Risk Management, and Metrics and Targets need to be disclosed based on IFRS S1 and S2. The author identified a total of 29 main criteria that need to be disclosed. This study used qualitative research approach through literature studies, documents, and interviews. This research was conducted in one of the Indonesian companies in the banking sector. The findings demonstrated that, of the four primary aspect, Governance (9/9) has been evaluated in compliance with IFRS S1 and S2, but due to various stages of the development process, Strategy (8/12), Risk Management (1/3), and Metrics and Targets (3/5) have not yet been completely disclosed. Primarily in part to issues with technology and data, such as merging climate risk to "transverse risk" in the scenario analysis process, the company has not been able to quantitatively integrate climate-related risks and opportunities with financial performance and financial position.
Co-Authors Gina Halomoan Mela Amelia