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All Journal Journal of Indonesian Economy and Business JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan MABIS: Manajemen dan Bisnis BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Indonesia Sosial Teknologi Innovative: Journal Of Social Science Research
Fitri Ismiyanti, Fitri
STIE Atma Bhakti Surakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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STRUKTUR KEPEMILIKAN, RISIKO, DAN KEBIJAKAN KEUANGAN: ANALISIS PERSAMAAN SIMULTAN Ismiyanti, Fitri; Hanafi, Mamduh M.
Journal of Indonesian Economy and Business Vol 19, No 2 (2004): April
Publisher : Journal of Indonesian Economy and Business

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Abstract

The research explores using simultaneous regression, to examine the interdependencerelationship between managerial ownership, risk, dividend policy, institutional ownership,and leverage policy for Indonesian capital market. The research tries to explain how therelationships in financial policy for manufacture firms in Indonesia. We use five models ofregression to represent five different policies in firms that reflect the agency issues andconflict of interest between agent (manager), and principal (insider and outsidershareholders). Jensen and Meckling (1976) argued that agency problem arise fromseparation of ownership and control. Each of five policies in this research is representconflict of interest between agent and principal. The research combined models fromCrutchley, Jensen, Jahera and Raymond (1999), and Chen and Steiner (1999) to construct five-regression policies model.We find interdependence relationship between managerial ownership, risk, dividendpolicy, institutional ownership, and leverage policy. We also find substitution effectbetween dividend policy and managerial ownership, and between managerial ownershipand institutional ownership as predicted by agency theory. The substitution effect showedthat ownership structure effectively used to reduce the agency problem between agent and principal. The study confirms that the relationship between risk and dividend is non-linear.Keyword: Agency Theory; Managerial Ownership; Risk; Dividend Policy; Debt Policy.
GROWTH AND MATURITY HYPOTHESES ON DIVIDEND POLICY: INDONESIAN PERSPECTIVE Ismiyanti, Fitri
Journal of Management and Business Vol 10, No 1 (2011): MARCH 2011
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.259 KB) | DOI: 10.24123/jmb.v10i1.179

Abstract

This research is aimed at testing the increase and decrease in dividends in relation to market reaction intertwined with the profitability of the firm. The main contribution of this study is the separation of the market reaction based on the firm’s lifecycle. The differentiation of the firm’s lifecycle purports to analysis whether there is distinguished influence between the increase (decrease) in dividends on firms at growth stage and that on firms at maturity stage. Data used are manufacturing firms listed on the Indonesia Stock Exchange for the period of 1994-2008.
Penerapan Perencanaan Pajak Atas Pajak Penghasilan Pada Perusahaan Jasa Pt. X Cahyaningtyas, Andinar Nastiti; Ismiyanti, Fitri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.192 KB) | DOI: 10.32670/fairvalue.v4i9.1579

Abstract

Tax planning is one way that can be done by taxpayers (either individuals or entities) to reduce the tax that must be paid. PT. X is a company engaged in rental services of heavy equipment and tools that support mining. This study aims to determine whether the company has carried out tax planning that is applied to corporate income tax and refers to applicable tax regulations. This research was conducted using qualitative research methods and conducting field research for data collection such as interviews, observation and analyzing the income statement. From this study the results that can be concluded are that the company has implemented tax planning for corporate income tax and has been implemented in accordance with applicable regulations.
Keterkaitan Antara Managerial ownership, Capital Structure dan Investment Decision Dalam Perspektif Convergence – Interest hypothesis Ningtias, Ika Ladyana; Ismiyanti, Fitri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.378 KB) | DOI: 10.32670/fairvalue.v4i9.1580

Abstract

This study aims to analyze the effect of managerial ownership, capital structure, and investment decisions in the convergence of perspective –interest hypothesis. This type of research is quantitative analytic. The data analysis method used regression for panel model 2 and model 3, as well as the simultaneous Equation model for model 1. This study used a statistical regression coefficient test (t-test) for bivariable analysis, F test, and R2 test. The results of the interpretation of model 1 and model 2 (without outliers) are not normally distributed, there is no multicollinearity, there are no symptoms of heteroscedasticity and there is a positive autocorrelation. The results of the interpretation of model 3 (without outliers) are normally distributed, there is no multicollinearity, there are symptoms of heteroscedasticity and there a positive autocorrelation The result for the study can be concluded classical assumption test show that the three models have abnormal symptoms and heteroscedasticity. The researcher has removed the data outliers one by one in the three models and transformed data into the third model. We suggest adding different variables such as dividend payout decisions. As well as being able to will add a sampling period that more samples are studied and consider taking samples from other companies for next research.
Efek moderasi komite pemantau manajemen risiko pada pengungkapan risiko terhadap kinerja bank Muafiki, Rifaatul; Ismiyanti, Fitri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study aims to examine and analyze the effect of bank risk disclosure on bank performance and also test and analyze the moderation of the risk management monitoring committee on risk disclosure. In this study, 149 financial reports were used from banking companies listed on the IDX in 2016-2020. The research method used in this study uses multiple linear methods using data analysis techniques, descriptive statistical tests, and regression feasibility tests using the classical assumption test. The results of this study explain that risk disclosure has a significant positive effect on company performance because the wider the risks disclosed indicate that the company has succeeded in identifying risks properly, which means that the company has also prepared solutions and is also prepared to deal with risks that may occur within the company. Moderation of the risk monitoring management committee by disclosing risks to company performance has a significant positive effect; this is because the presence of a risk management monitoring committee will focus on the risks that may occur in the company and also monitor the company's activities comply with applicable laws and regulations to reduce investor doubts in investing at the company.
Determinants Of Profitability Of 10 Big Banks In Indonesia With Eagles Analysis Ristanti, Erakusari Dheni; Ismiyanti, Fitri
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 7 No. 1 (2021): March
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.373 KB) | DOI: 10.21070/jbmp.v7i1.1283

Abstract

This study aims to identify the determinants of profitability of the 10 largest banks in Indonesia over 10 years (2010 to 2019). These 10 banks were selected because they are the beacon of health to the national banking sector and the economy. The EAGLES framework was applied to the analysis. A multiple regression equation was formulated using SPSS software to analyze the strength of correlation of nine independent financial indicators to the dependent variable, return of assets (ROA). These financial indicators are listed as Non-Performing Loan (NPL), Non-Performing Loan Growth (NPLG), Loan Growth (LG), Deposit Growth (DG), Staff Cost Growth (SCG), Loan Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Net Interest Margin / Net Operating Cost (NIM-NOC). The analysis found four independent financial indicators that are statistically significant as having a strong association with the ROA. The contribution of the finding is that the Indonesian banks can be guided to focus on these four indicators on their management dashboard to steer their profitable growth. Another contribution is that the central bank authorities can also be informed of these same indicators as a tool to manage the safety of the Indonesian banking sector.
Board Size, Outside CEO and Financial Performance in Family Companies with Enterprise Risk Management (ERM) as a Moderating Variable Oktriasih, Charisma; Ismiyanti, Fitri
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 2 (2024): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v21i2.22506

Abstract

This study examines the influence of board size and non-family CEOs (outside CEOs) on the company's financial performance, as well as the moderating effect of enterprise risk management (ERM) in family firms. Financial performance is proxied by return on assets (ROA) as the dependent variable. The sample of this study is family firms from the non-financial sector listed on the Indonesia Stock Exchange (IDX) for the years 2017–2021. For testing the hypothesis, this study uses the Ordinary Least Squares (OLS) and Moderated Regression Analysis (MRA) methods with the application IBM SPSS Statistics 22 for Windows. This study's results show that board size has a positive and significant effect on financial performance in family firms. Meanwhile, the presence of an outside CEO does not have a significant influence on financial performance in family firms. Regarding the moderating effect of ERM, this study shows that ERM does not significantly moderate the influence of board size and an outside CEO on financial performance in family firms
Pengaruh Kompensasi Eksekutif Dan Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Keuangan Di BEI Tahun 2018-2023 Runkat, Chris Adriel; Ismiyanti, Fitri
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14512

Abstract

Setiap perusahaan pasti membayarkan sejumlah kompensasi untuk eksekutifnya, yakni termasuk direksi dan dewan komisarisnya. Corporate governance juga harus tepat sehingga perusahaan mampu mengambil keputusan dengan baik yang akan meningkatkan nilai perusahaan. Penelitian ini menggunakan 40 sampel perusahaan keuangan yang terdaftar di BEI pada periode 2018-2023. Teknik analisis yang digunakan adalah analisis statistik dengan data panel regresi yang diuji pada situasi yang berbeda yakni sebelum dan setelah covid-19 dengan alat uji Eviews 12. Hasil penelitian sebelum covid-19 adalah konsentrasi kepemilikan dan kepemilikan CEO berpengaruh negatif, firm size berpengaruh positif, sedangkan kompensasi eksekutif, ukuran dewan, sikap independen dewan, dan leverage tidak berpengaruh terhadap nilai perusahaan. Hasil penelitian ketika dan setelah covid-19 adalah konsentrasi kepemilikan dan leverage berpengaruh positif, firm size berpengaruh negatif, dan kompensasi eksekutif, ukuran dewan, sikap independen dewan, serta kepemilikan CEO tidak berpengaruh terhadap nilai perusahaan.
Pengaruh Good Corporategovernance Terhadap Financial Distress Perusahaan Sub Sektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Pertiwi, Pramita Hadiani; Ismiyanti, Fitri
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14947

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance. Penelitian ini menggunakan pendekatan kuantitatif. Data di peroleh dari laporan tahunan perusahaan sub sektor property dan real estate yang dipublikasikan periode 2018-2022.Variabel dependen yang digunakan dalam penelitian ini adalah financial distress. Variabel independen yang digunakan meliputi komite audit, proporsi dewan komisaris independen, dan board size serta menggunakan variabel kontrol profitabilitas dan leverage. Metode analisis yang digunakan adalah analisis regresi liniear berganda dengan menggunakan program SPSS versi 25. Hasil penelitian menunjukkan bahwa komite audit, proporsi dewan komisaris dan profitabilitas berpengaruh negatif signifikan terhadap financial distress, sedangan board size dan leverage memiliki pengaruh positif signifikan terhadap financial distress.
Pengaruh Kompensasi Eksekutif Dan Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Keuangan Di BEI Tahun 2018-2023 Runkat, Chris Adriel; Ismiyanti, Fitri
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14951

Abstract

Setiap perusahaan pasti membayarkan sejumlah kompensasi untuk eksekutifnya, yakni termasuk direksi dan dewan komisarisnya. Corporate governance juga harus tepat sehingga perusahaan mampu mengambil keputusan dengan baik yang akan meningkatkan nilai perusahaan. Penelitian ini menggunakan 40 sampel perusahaan keuangan yang terdaftar di BEI pada periode 2018-2023. Teknik analisis yang digunakan adalah analisis statistik dengan data panel regresi yang diuji pada situasi yang berbeda yakni sebelum dan setelah covid-19 dengan alat uji Eviews 12. Hasil penelitian sebelum covid-19 adalah konsentrasi kepemilikan dan kepemilikan CEO berpengaruh negatif, firm size berpengaruh positif, sedangkan kompensasi eksekutif, ukuran dewan, sikap independen dewan, dan leverage tidak berpengaruh terhadap nilai perusahaan. Hasil penelitian ketika dan setelah covid-19 adalah konsentrasi kepemilikan dan leverage berpengaruh positif, firm size berpengaruh negatif, dan kompensasi eksekutif, ukuran dewan, sikap independen dewan, serta kepemilikan CEO tidak berpengaruh terhadap nilai perusahaan.
Co-Authors Cahyaningtyas, Andinar Nastiti Mamduh M. Hanafi Muafiki, Rifaatul Muna, M. Niltal Ningtias, Ika Ladyana Oktriasih, Charisma Pertiwi, Pramita Hadiani Ristanti, Erakusari Dheni Runkat, Chris Adriel Septianingrum, Wike Dwi