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Sekar Mayangsari
Fakultas Ekonomi dan Bisnis Universitas Trisakti, Indonesia
Economics, Econometrics & Finance

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PENGARUH ENVIRONMENTAL PERFORMANCE, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN Rima Sekar Ayu Cahyani; Sekar Mayangsari
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14321

Abstract

This study aims to examine the effect of environmental performance, corporate governance, and corporate social responsibility on the financial performance of food & beverage companies on the Indonesia Stock Exchange in 2018 – 2020. The independent variables in this study are PROPER, Audit Committee, Proportion of Independent Commissioners, Ownership Managerial, Institutional Ownership, and CSR. While the dependent variable in this study is the company's financial performance. The sampling technique was carried out using the purposive sampling method, namely the technique of determining the sample with certain considerations. Data analysis techniques include (1) Descriptive Statistics (2) Classical Assumption Test includes Normality, Multicollinearity, Heteroscedasticity, and Autocorrelation (3) Multiple Linear Regression Testing (4) F Statistical Test (5) Hypothesis Testing (6) R2 Test. The sample used in this study is food & beverage companies listed on the Indonesia Stock Exchange in 2018 - 2020, with a total of 31 companies per year and there are 93 research samples that meet the criteria. The results of this study conclude that the PROPER variable affects the company's financial performance, the audit committee variable, the proportion of independent commissioners, managerial ownership, institutional ownership affects the company's financial performance, and CSR has an effect on the company's financial performance. Tujuan penelitian guna menguji pengaruh environmental performance, corporate governance, dan corporate social responsibility terhadap kinerja keuangan perusahaan food & beverage di Bursa Efek Indonesia pada tahun 2018 – 2020. PROPER, Komite Audit, Kepemilikan Manajerial, Proporsi Dewan Komisaris Independen, Kepemilikan Institusional, dan CSR dijadikan variabel bebas penelitian ini. Sementara kinerja keuangan perusahaan dijadikan variabel terikat penelitian ini. Metode purposive sampling dijadikan sebagai teknik sampling yakni dengan mengacu suatu pertimbangan khusus. Data dianalisis melalui teknik (1) Statistik Deskriptif (2) Uji Asumsi Klasik (3) Analisis Regresi Linear Berganda (4) Uji Hipotesis (5) Uji Statistik F (6) Uji R2. Sejumlah 31 perusahaan food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2020 dijadikan sampel penelitian ini serta serta sampel yang sesuai kriteria didapatkan sejumlah 93. Penelitian menghasilkan yaitu variabel PROPER berpengaruh terhadap kinerja keuangan perusahaan, variabel komite audit, proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional berpengaruh terhadap kinerja keuangan perusahaan, dan CSR berpengaruh terhadap kinerja keuangan perusahaan.
PENGARUH TEKNOLOGI INFORMASI, KINERJA, DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG Muhammad Teguh Pratikno; Sekar Mayangsari
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14333

Abstract

Penelitian ini memiliki tujuan untuk menguji pengaruh teknologi informasi, kinerja, dan kualitas audit terhadap lag pelaporan audit. Di Bursa Efek Indonesia tahun 2018-2020, penelitian ini melihat pada perusahaan pertambangan. Baik data kuantitatif (laporan keuangan yang diaudit) dan kualitatif (penambangan data bisnis) digunakan. Sebanyak 126 observasi diambil dari sampel 43 perusahaan. Purposive sampling digunakan untuk menentukan sampel dengan kriteria yang telah ditentukan yang kemudian dianalisis dengan metode analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa variabel bebas yaitu teknologi informasi, kinerja, dan kualitas audit memberikan pengaruh negatif secara signifikan terhadap lag pelaporan audit.
PENGARUH ILMU, LITERASI KEUNGAN, DAN DISEMINASI PASAR MODAL TERHADAP MINAT MAHASISWA AKUNTANSI DALAM BERINVESTASI DI PASAR MODAL Elsa Juliana Elsa; Sekar Mayangsari
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14341

Abstract

When conducting this research, the aim is to examine the effect of knowledge, financial literacy, and capital market socialization on the interest of accounting students to invest in the capital market. In conducting this study, the researcher used quantitative methods as the basis for his assessment, for this research population was shown to Accounting Students, Trisakti University, West Jakarta. The research sample obtained was 101 respondents. The results shown from this study indicate that Science, Financial Literacy, and Capital Market Dissemination have a positive effect on the interest of Accounting Students in investing in the Capital Market. in supporting the capital market and growing the interest of Accounting Students to invest in the Capital Market
PENGARUH MARKETING ACTIVITY, COMPANY GROWTH, DAN PROFITABILITY TERHADAP NILAI PERUSAHAAN BLUE CHIP DI BEI Nabilah Alifah; Sekar Mayangsari
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14358

Abstract

Abstrak Nilai perusahaan adalah penilaian pemegang saham atas tingkat kinerja perusahaan dan sering kali dikorelasikan dengan harga saham. Penelitian ini bertujuan untuk melihat pengaruh antara Marketing Expense, Company Growth, dan Profitabilitas dengan Nilai Perusahaan Blue Chip (LQ45) yang terdaftar Bursa Efek Indonesia. Perusahaan Blue Chip (Index LQ45) yang terdaftar di BEI periode 2019-2021 digunakan sebagai populasi. Metode purposive sampling digunakan sesuai dengan kriteria yang ditentukan. Ada 33 perusahaan yang dijadikan sampel dalam perusahaan ini. Penelitian ini menggunakan analisis regresi linier berganda dengan data kuantitatif. Menurut temuan penelitian, pengeluaran pemasaran memiliki dampak negatif yang besar terhadap nilai perusahaan, pertumbuhan perusahaan memiliki dampak negatif yang signifikan terhadap nilai perusahaan, dan profitabilitas memiliki dampak positif yang signifikan terhadap nilai perusahaan. Abstract Firm value is the shareholder's assessment of the company's performance level and is often correlated with stock prices. This study aims to see the effect of Marketing Expense, Company Growth, and Profitability with Blue Chip Company Value (LQ45) listed on the Indonesia Stock Exchange. Blue Chip companies (Index LQ45) listed on the IDX for the 2019-2021 period are used as the population. The purposive sampling method was used according to the specified criteria. There are 33 companies that are sampled in this company. This study uses multiple linear regression analysis with quantitative data. According to the research findings, marketing spending has a large negative impact on firm value, firm expansion has a significant negative impact on firm value, and profitability has a significant positive impact on firm value.
PENGARUH KEPEMILIKAN MAYORITAS, PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (PERUSAHAAN YANG MEMENANGKAN CORPORATE SOCIAL RESPONSIBILITY AWARDS (ICSRA) 2021) Caroline La Viola; Sekar Mayangsari
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14500

Abstract

This study aims to determine majority ownership, profitability, company size, and company age on the disclosure of Corporate Social Responsibility in publicly listed companies on the Stock Exchange for the 2018-2021 period and win the 2021 Corporate Social Responsibility Awards (ICSRA). This study used a sample of 20 company premises purposive sampling techniques. The data analysis technique used is the Classical Assumption Test, namely the Error Normality Test, Autocorrelation Test, Multicollinearity Test, and Heteroscedasticity Test, and continued with the Theory Test, namely the Coefficient of Determination Test, F Statistics Test, and T Statistical Test. The results of this study partially show that Majority Ownership and Profitability have a significant effect on the disclosure of Corporate Social Responsibility disclosures, besides Company Size has no significant effect on Corporate Social Responsibility Disclosure and Company Size does not have a significant negative effect on Corporate Social Responsibility disclosure. In addition, the results of this study simultaneously majority ownership, profitability, company size, and company age have a significant effect on the disclosure of Corporate Social Responsibility.
PENGARUH NIM, BOPO, CAR DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR PERBANKAN Noel Natanael; Sekar Mayangsari
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14682

Abstract

Abstrak Penelitian Ini Bertujuan untuk mengetahui dan mendapatkan bukti empiris pengaruh dari variabel bebas Net Interest Margin (NIM), Beban Operasional terhadap Pendapatan Operasional, Capital Adequacy Ratio (CAR), dan Ukuran Perusahaan terhadap Profitabilitas perbankan yang diwakili ROA. Penelitian ini menggunkaan metode kuantitatif dalam pendekatan penelitiannya. Populasi yang terdapat dipenelitian ini adalah entitas perbankan yang terdaftar pada Bursa Efek Indonesia (BEI) dengan sampel jenuh yang terdiri dari 47 entitas perbankan terdaftar di BEI. Data diperoleh dari website Bursa Efek Indonesia berupa Laporan Keuangan dan Laporan Tahunan. Penelitian ini memanfaatkan teknik analisis berganda menggunakan program SPSS versi 26. Berdasarkan pada data yang dikumpulkan pengujian dilakukan pada 141 sampel perusahaan dengan model regresi berganda dapat disimpulkan bahwa NIM dan Ukuran Perusahaan berpengaruh positif dan signifikan terhadap profitabilitas, BOPO tidak berpengaruh terhadap profitabilitas, dan CAR berpengaruh negatif dan signifikan terhadap profitabilitas. Secara simultan NIM, BOPO, CAR dan Ukuran Perusahaan berpengaruh secara signifikan terhadap Profitabilitas. Abstract The Objective Of this study is to ascertain and collect empirical data on how the independent variables Net Interest Margin (NIM), Operating Expenses on Operating Income (OEI), Capital Adequacy Ratio (CAR), and Company Size affect a company's profitability. The research methodology used in this study is quantitative. A sample of 47 entities from the population of banking entities listed on the Indonesia Stock Exchange (IDX) was used in this study. Information gathered in the form of financial statements and annual reports from the website of the Indonesia Stock Exchange. This study makes use of a variety of analysis methods and the SPSS version 26 software. According to data analyzed using various regression models on 141 samples of enterprises, NIM and Company Size have positive and significant effect on profitability, BOPO has no effect on profitability, and CAR has negative and significant effect on profitability. Simultaneously NIM, BOPO, CAR and Company Size have significant effect on Profitability.
Co-Authors Andre Andika Simanungkalit Caroline La Viola Caroline La Viola Chernisty Hanindia Chernisty Hanindia Elsa Juliana Elsa Elsa Juliana Elsa Meisy . Muhammad Teguh Pratikno Muhammad Teguh Pratikno Nabilah Alifah Nabilah Alifah . Noel Natanael Rima Sekar Ayu Cahyani Rima Sekar Ayu Cahyani .