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The Influence of Financial Literacy as a Mediation of the Relationship Between Behavioral Bias and Decisions in Investing Employees in Jabodetabek Hotniko Hildebrandus; Hamdy Hady; Febria Nalurita
Journal of Social Research Vol. 2 No. 5 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i5.871

This study aims to determine how Behavior Biases influences people in making investment decisions. The Independent Variable used in this study is Behavior Biases consist of Overconfidence, Herding, Risk-aversion and Disposition. Dependent Variable used in this study is Investment Decision. The moderating variable used in this study is Financial Literacy. This study taking samples from workers lives in Jabodetabek (Jakarta, Bogor, Depok and Bekasi), Indonesia. By using data collection method via Google Forms spreaded to public of Jabodetabek 2022-2023 thus obtaining 353 respondents who became the research sample. The data analysis used to test the hypothesis is the analysis of the regression equation using SEM PLS (Structural Equation Model Partial Least Square) program. The result of this study indicates that Bias Behavior (Overconfidence, Herding, Risk Aversion, Disposition) has an influence on Investment Decisions, while Financial Literacy has no effect and Financial Literacy doesn't moderate Bias Behavior towards Investment Decisions. This finding has implications for potential investors to consider learning Financial Literacy more in their investment decisions.

Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Fasrudin Arief Gunawan; Hamdy Hady; Febria Nalurita
Cakrawala Repositori IMWI Vol. 6 No. 2 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i2.223

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kebijakan dividen pada perusahaan manufaktur. Sampel yang digunakan dalam penelitian ini adalah 26 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2021. Teknik pengambilan sampel dan metode analisis yang digunakan dalam penelitian ini adalah teknik penentuan sampel dengan kriteria tertentu dan regresi data panel. Variabel independen dalam penelitian ini terdiri dari likuiditas, profitabilitas, ukuran perusahaan, ukuran dewan, leverage keuangan, dan kepemilikan institusional. Variabel dependen adalah kebijakan dividen. Hasil regresi data panel dalam penelitian ini menunjukkan bahwa likuiditas, profitabilitas, leverage keuangan dan kepemilikan institusional erpengaruh signifikan terhadap kebijakan dividen, sedangkan ukuran perusahaan dan ukuran dewan tidak berpengaruh terhadap kebijakan dividen. Hasil penelitian ini diharapkan dapat menjadi acuan bagi perusahaan manufaktur dalam mengelola kebijakan dividen agar memperoleh tingkat dividen yang lebih tinggi dengan cara mengelola likuiditas dengan baik, memaksimalkan pengelolaan laba ke dalam pembagian dividen, dan meminimalisir leverage keuangan. Hasil penelitian ini juga diharapkan dapat menjadi acuan bagi investor untuk mempertimbangkan likuiditas, profitabilitas, ukuran perusahaan, ukuran dewan, leverage keuangan, dan kepemilikan institusional sebagai faktor-faktor yang akan mempengaruhi kebijakan dividen pada perusahaan manufaktur.

Structure Kepemilikan Leverage dan Intellectual Capital Terhadap Tax Avoidance Perusahaan Sektor Food and Baverage Tahun 2016 – 2020 Haerawati Haeruddin; Hamdy Hady; Febria Nalurita
Cakrawala Repositori IMWI Vol. 6 No. 2 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i2.299

Tujuan dari penelitian ini untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional, leverage dan intellectual capital terhadap tax avoidance. Dalam penelitian ini, penulis menggunakan data yang bersifat kuantitatif yaitu laporan tahunan perusahaan yang diperoleh melalui website resmi Bursa Efek Indonesia (BEI) dan website resmi perusahaan terkait. Populasi pada penelitian ini adalah perusahaan sektor Food and Baverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Teknik pemilihan sampel pada penelitian ini menggunakan purposive sampling dan diperoleh sebanyak 12 perusahaan yang sesuai dengan kriteria. Penelitian ini menggunakan analisis linear berganda dengan alat bantu program Eviews 9.0 dan uji asumsi klasik untuk analisis data. Hasil penelitian membuktikan bahwa kepemilikan manajerial, kepemilikan institusional dan leverage berpengaruh terhadap tax avoidance, sedangkan intellectual capital tidak berpengaruh terhadap tax avoidance.

Faktor Yang Mempengaruhi Investor Untuk Berinvestasi Sukuk Di Indonesia Umar Kholifa Al Ghifari; Hamdy Hady; Febria Nalurita
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Surat Berharga Syariah (SBS) atau sukuk merupakan salah satu instrumen investasi yang mengalami perkembangan pesat, terutama Surat Berharga Syariah Negara (SBSN). Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi investor untuk berinvestasi sukuk di Indonesia. Faktor-faktor yang diteliti sebagai variabel independen yaitu agama, kompatibilitas, pengaruh media massa, motivasi intrinsik, harapan terhadap hasil, dan pengaruh lingkungan sosial. Data yang digunakan dalam penelitian ini merupakan data primer yang bersumber dari penyebaran kuesioner. Penyebaran kuesioner dilakukan secara daring. Sampel penelitian dipilih menggunakan metode purposive sampling sehingga diperoleh 215 responden sesuai kriteria yang menjadi sampel. Responden merupakan pelaku atau investor pada pasar modal yang mengetahui adanya sukuk. Analisis data yang digunakan untuk uji hipotesis yaitu analisis SEM (Structural Equation Modelling) melalui PLS (Partial Least Squares) menggunakan aplikasi SmartPLS 3. Hasil penelitian menunjukkan bahwa kompatibilitas, motivasi intrinsik, harapan terhadap hasil, dan pengaruh lingkungan sosial memiliki pengaruh positif dan signifikan terhadap niat berinvestasi sukuk. Adapun variabel agama dan pengaruh media massa tidak signifikan terhadap niat investor untuk berinvestasi sukuk.

Factors Affecting Revenue Management In The Registered Food And Beverage Sector Of The Indonesian Stock Exchange Afrizal Sofyan Lubis*; Hamdy Hady; Febria Nalurita
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.34227

This study's objective was to investigate the corporate governance, company performance, and corporate social responsibility factors that influence earnings management in the food and beverage sector listed on the Indonesia Stock Exchange. This study employs an exploratory descriptive approach to identify indications of the impact of corporate governance, corporate performance, and corporate social responsibility on corporate earnings management. The research sample comprises as many as 34 food and beverage manufacturing companies. This study employs panel data regression for its data analysis method. Using E-Views 10.0, the available data was examined. Results indicated there was no effect of corporate governance on firm performance, no effect of corporate governance on earnings management, an effect of corporate responsibility on corporate responsibility, a negative effect of firm performance on earnings management, a positive influence of corporate responsibility on earnings management, and a negative effect of corporate governance on earnings management that was statistically significant. Implications of the research: corporate governance should focus on earnings management by evaluating company performance, corporate governance, and corporate responsibility. This study can be used as a foundation for developing prior research in order to obtain empirical evidence regarding the factors that influence earnings management.

Analisis faktor-faktor yang memengaruhi financial distress pada perusahaan eksportir dan importir Agus Sujendro; Hamdy Hady; Febria Nalurita
Jurnal Manajemen Bisnis dan Kewirausahaan Vol 7 No 5 (2023): Jurnal Manajemen Bisnis dan Kewirausahaan
Publisher : Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmbk.v7i5.23828

This study aims to analysis of factors affecting financial distress in export-import companies, specifically AEO and MITA companies in Indonesia. The results of this study show that company size, retained earnings, and leverage have a positive and significant impact on the financial difficulties of AEO and MITA importer companies in Indonesia. Meanwhile, financial costs have a negative and significant impact on the financial difficulties of AEO and MITA importer companies in Indonesia. With this research, it is hoped that company managers who carry out import activities, especially MITA and AEO companies in Indonesia, will be more aware of the companyâ€™s potential financial difficulties. To be more aware of the companyâ€™s financial burden, considering the increasing financial burden of the company, the potential for the company to experience financial difficulties will also increase. For DJBC, this research can be used as a reference to measure how much a company is experiencing financial difficulties, so that it can be a reference in providing facilities related to, for example, company guarantees to obtain periodic payments. As for the next researcher, it is one of the initial references in conducting further research considering that research related to companies who have obtained the title of AEO and Main Partner of Customs, is still very little done. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi financial distress pada perusahaan eksportir dan importir khususnya yang berpredikat MITA dan AEO di Indonesia. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, laba ditahan, dan leverage memiliki dampak positif dan signifikan terhadap kesulitan keuangan perusahaan eksportir dan importir AEO dan MITA di Indonesia. Sedangkan, biaya keuangan memiliki dampak negatif dan signifikan terhadap kesulitan keuangan perusahaan importir AEO dan MITA di Indonesia. Dengan adanya penelitian ini, diharapkan bagi manajer perusahaan yang melakukan kegiatan impor terutama perusahaan MITA dan AEO di Indonesia agar lebih aware terhadap potensi kesulitan keuangan perusahaan. Agar lebih waspada terhadap beban keuangan perusahaan, mengingat semakin meningkatnya beban keuangan perusahaan maka potensi perusahaan mengalami kesulitan keuangan juga akan meningkat. Bagi DJBC, atas penelitian ini dapat digunakan sebagai salah satu referensi untuk mengukur seberapa perusahaan mengalami kesulitan keuangan, sehingga dapat menjadi salah satu acuan dalam memberikan fasilitas terkait dengan misalnya jaminan perusahaan untuk memperoleh pembayaran berkala. Sedangkan bagi peneliti selanjutnya, menjadi salah satu referensi awal dalam melakukan penelitian lebih lanjut mengingat penelitian terkait dengan perusahaan yang memperoleh predikat sebagai AEO dan Mitra Utama Kepabeanan, masih sangat sedikit dilakukan.

Factors Affecting Revenue Management In The Registered Food And Beverage Sector Of The Indonesian Stock Exchange Afrizal Sofyan Lubis*; Hamdy Hady; Febria Nalurita
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.34227

This study's objective was to investigate the corporate governance, company performance, and corporate social responsibility factors that influence earnings management in the food and beverage sector listed on the Indonesia Stock Exchange. This study employs an exploratory descriptive approach to identify indications of the impact of corporate governance, corporate performance, and corporate social responsibility on corporate earnings management. The research sample comprises as many as 34 food and beverage manufacturing companies. This study employs panel data regression for its data analysis method. Using E-Views 10.0, the available data was examined. Results indicated there was no effect of corporate governance on firm performance, no effect of corporate governance on earnings management, an effect of corporate responsibility on corporate responsibility, a negative effect of firm performance on earnings management, a positive influence of corporate responsibility on earnings management, and a negative effect of corporate governance on earnings management that was statistically significant. Implications of the research: corporate governance should focus on earnings management by evaluating company performance, corporate governance, and corporate responsibility. This study can be used as a foundation for developing prior research in order to obtain empirical evidence regarding the factors that influence earnings management.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Linda; Hamdy Hady; Febria Nalurita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the factors that influence the Dividend Policy. The sample used in this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2015 – 2019. The independent variables in this study are family ownership, profitability, liquidity, debt to equity ratio, sales growth, company size, independent commissioners and the dependent variable is the dividend policy which is proxied by the dividend payout ratio. The number of research samples is 44 consumer goods manufacturing companies using purposive sampling technique. The analysis model uses panel data regression analysis which is processed using E-Views software. Based on the results of panel data regression, it shows that family ownership has a significant positive effect. Profitability, liquidity, sales growth, firm size have a negative and significant effect, while the debt-to-equity ratio and independent commissioners have no effect on dividend policy. Companies should increase profitability and pay attention to company size so that they can find out how much the company is able to pay dividends. The results of this study are expected to provide input for companies and investors to consider family ownership, profitability, liquidity, debt to equity ratio, sales growth, company size, and independent commissioners because they will affect dividend policy.

Analisis Kinerja Keuangan Pada Subsektor Pariwisata Yang Terdaftar Pada Bursa Efek Indonesia Hasucita Tausi; Hamdy Hady; Febria Nalurita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to examine the effect of quick ratio variables, total asset turnover ratio, leverage, firm size and growth in sales on financial performance as measured by Return on Equity (ROE). The data in this study uses secondary data sourced from the annual financial statements of tourism subsector companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The sample selection was carried out by purposive sampling so that 17 companies were sampled. The dependent variables in this study are the quick ratio, total asset turnover ratio, leverage, firm size and growth rate. The data analysis used to test the hypothesis is multiple regression analysis using the Eviews 10 program. The results show that the quick ratio and growth have no effect on financial performance, while those that do affect the total asset turnover ratio, leverage, and firm size. To increase profits through the total asset turnover ratio, one way that can be done is that asset management is carried out wisely. Leverage is one of the challenges for managers in terms of company management. If the company expands the size of the company, it will allow the advancement of competitive advantage and dominate market share. The results of this study are expected to provide input for companies and investors to consider the total asset turnover ratio, leverage, and company size because they will affect the company's financial performance.

Pengaruh good corporate governance, leverage, dan ukuran perusahaan terhadap kinerja perusahaan perbankan di Indonesia Haryanto, Ridhwan Lazuardi; Hady, Hamdy; Nalurita, Febria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (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 | DOI: 10.32670/fairvalue.v5i3.2422

This study aims to determine the factors that affect firm’s performance. The samples used in this study were banking companies that registered on Indonesian Stock Exchange (IDX) during period 2016 – 2021. The independent variables in this study are board meetings, audit committee, managerial ownership, institutional ownership, leverage, and firm size. The dependent variable used in this study was firm’s performance that measured by ROE. 13 banking companies used in this study were selected using purposive sampling technique. The model used in this study is random effect model. The result show that board meetings and firm size have significant effect on firm’s performance, while audit committee, managerial ownership, institutional ownership, and leverage have no effect on firm’s performance. The results of this study are expected to provide input for financial managers and investors to be more considerate of board meeting frequency and company size, because these two factors can affect the firm’s performance.

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