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Faktor-Faktor Yang Mempengaruhi Opini Going Concern Pada Saat Pandemi Covid 19 Evi Yana Hasmi; Usep Syaipudin; Widya Rizki Eka Putri
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

Going concern becomes a problem that must be addressed by management in managing the company, so that the company continue to operate for a long time especially during a pandemic where the economic situation is unstable and makes the going concern company's disrupted. This study aims to analyze the Effect of company growth, financial condition, opinion shopping and previous year’s audit opinion to the acceptance of going concern audit opinion during covid 19 pandemic . The sampling technique used in this study is purposive sampling with a total sample of 48 infrastructures companies listed on the Indonesia Stock Exchange during pandemic the period of research year 2019-2020. Hypothesis testing of this research is done by logistic regression analysis. The result of this study shows that company's growth have no effect significant on the going concern audit opinion, opinion shopping have no effect significant on the going concern audit opinion, financial condition have no effect significant on the going concern audit opinion, the previous year audit opinion have effect significant on the going concern audit opinion.

PENGARUH DEBT TO EQUITY RATIO, PRICE EARNING RATIO, EARNING PER SHARE, PRICE TO BOOK VALUE TERHADAP RETURN SAHAM SELAMA MASA PANDEMI COVID-19 (STUDI PADA PERUSAHAAN YANG AKTIF TERDAFTAR DALAM LQ45 TAHUN 2019-2021) Desy Mayasari; Usep Syaipudin
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.2941

Abstract— The existence of Covid-19 caused the economy in Indonesia to become unstable, this caused the performance of the LQ45 stock index to experience a decline. This study's goal was to examine how financial ratios affected stock returns during the Covid-19 pandemic. The population of this study is the LQ45 Index which is found on the Indonesia Stock Exchange in 2019-2021 with a total of 54 companies. The samples used were 25 companies selected using purposive sampling method. This study uses secondary data obtained from annual reports published on the official website of the Indonesia Stock Exchange and the company's official website. Data analysis techniques use descriptive statistics and panel data regression. The results of this study indicate that the Debt to equity ratio (DER) and price earning ratio (PER) partially have no effect on stock returns. Meanwhile, earnings per share (EPS) and price to book value (PBV) have a positive effect on stock returns. Simultaneous test results show that the Debt to equity ratio (DER), price earning ratio (PER), earnings per share (EPS) and price to book value (PBV) have a positive effect on stock returns. Keywords: Debt to Equity Ratio (DER); Earnings per Share (EPS); Price Earning Ratio (PER); Price to Book Value (PBV); Stock Returns

Pengaruh Literasi Keuangan, Usia, Return, Serta Pendapatan Terhadap Keputusan Investasi (Indonesian Version) Fadhil Farizi Mursyidan; Usep Syaipudin
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.342

The purpose of this study was to examine the effect of financial literacy, age, returns, and income on people's investment decisions in the city of Bandar Lampung. This study uses multiple regression analysis. The sample consists of 112 respondents who live in the city of Bandar Lampung, have invested, and have income both from work and from parents. The results of the study show that financial literacy and returns do not have a significant effect on people's investment decisions in the city of Bandar Lampung, while age and income have a significant influence on people's investment decisions in the city of Bandar Lampung. This shows that financial literacy and returns are not a factor in making investment decisions. Investors also need mature age to be able to make wise decisions as well as sufficient income to make investment decisions.

Pengaruh Interest Coverage Ratio, Profitabilitas, Dividend Payout Ratio, dan Debt To Aset Ratio Terhadap Nilai Perusahaan Vinka Triyuni Sarpta; Usep Syaipudin; Tri Joko Prasetyo; Rialdi Azhar
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 3 (2024): Agustus : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i3.772

The non-cyclical consumer sector is a stock sector issued by companies with businesses that are not affected by seasons or economic cycles in a country. The products or services sold are basic necessities that people always need, so their sales are not affected by economic conditions. The non-cyclical Consumer Sector is related to company value through various factors. Non-cyclical consumer sector companies produce or distribute anti-cyclical goods and services, which are not affected by economic growth. This need must exist and cannot be eliminated from daily use, so that this sector experiences growth in line with population growth and an increase in people's income. For companies that have been listed on the stock exchange, an increase in company value is equivalent to an increase in share price. Meanwhile, for companies that have not yet been listed on the stock exchange, the company's value will be reflected in things such as company sales, business prospects, level of risk faced, market conditions and other factors. Therefore, analysis of the factors that influence the value of banking companies is very important.

The Effect of Loan to Deposit Ratio and Growth Opportunity on Return on Asset in Banking Companies in 2019-2022 Faizah Shofiyah Larasati R; Usep Syaipudin
International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i3.156

This study aims to analyze the contribution of loan to deposit ratio and growth opportunity to the condition of banking financial performance. The population of this study is banking companies. The total sample of this study includes 180 samples from 45 companies for a 4-year research period. The research variables used are loan to deposit ratio, growth opportunity, return on assets, and size. The analysis technique used multinomial logistic regression analysis. The results showed that loan to deposit ratio is able to positively effect on return on assets, while growth opportunity has not been able to effect on return on assets.

Good Governance Principles and Technology on Employee Performance: A Literature Review Fadhilah; Reni Oktavia; Usep Syaipudin
International Journal of Asian Business and Management Vol. 3 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i6.12653

This literature review examines the interplay between good governance principles in enhancing employee performance within Indonesia's public sector. Following the enactment of pivotal laws in 2004, local governments gained autonomy in managing financial resources, underscoring the importance of good governance to meet societal expectations. Despite a robust theoretical framework, public skepticism persists regarding local government performance, emphasizing the necessity for continuous improvement. This study synthesizes research from 2019 to 2024, highlighting both the enabling factors and challenges of integrating technology into governance practices. The findings reveal that effective technological integration can streamline processes and enhance accountability, ultimately fostering improved public service delivery. However, challenges related to infrastructure, training, and data privacy must be addressed. The review calls for a tailored, holistic approach that aligns governance principles with technological and organizational factors to optimize performance in Indonesia's public sector

Pengaruh Pengungkapan Sustainability Information, Profitabilitas dan Capital Adequacy Ratio terhadap Nilai Perusahaan Aulia Herani Safitri; Usep Syaipudin
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3796

In 2022, Indonesia assumed leadership of the G20 Presidency. The subject "Recover Together, Recover Stronger" was selected, emphasizing the significance of coordinating economic and development policies. The primary concerns addressed included climate risk, the transition to a low-carbon economy, and sustainable financing. The Financial Services Authority (OJK) initiated the Indonesian Green Taxonomy as a framework for green economic activities and unveiled the Sustainable Finance Roadmap 2021–2025. This research investigates the impact of sustainability report disclosure, profitability, and the Capital Adequacy Ratio on the value of banking firms listed on the Indonesia Stock Exchange from 2019 to 2022. The study examines the influence of sustainability report disclosure, profitability, and Capital Adequacy Ratio on business value. The study employed a quantitative methodology and utilized secondary data from the annual report. The sample comprises 92 financial institutions, with the examined variables including the Sustainability Disclosure Reporting Index (SDRI), Return on Assets (ROA), Capital Adequacy Ratio (CAR), and price-to-book value (PBV) as an indicator of company value. Data were analyzed with SPSS 25. The findings indicate that sustainability report disclosure and ROA adversely impact business value, however CAR has a beneficial correlation with firm value. This study offers empirical data about the significance of sustainability reporting and financial performance in assessing business value within Indonesia's banking industry. This research highlights the significance of non-financial information in investment decisions and enhances the literature on sustainable finance and corporate governance.

The Effect Of Investment Opportunity Set, Firm Age, Liquidity, And Financial Leverage On Profit Quality In LQ45 Companies In 2018 – 2022 Prilla Mutia Indriyati; Usep Syaipudin
International Journal of Economics and Management Sciences Vol. 1 No. 2 (2024): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i2.34

This study aims to determine the impact of the IOS on the quality of profits of companies involved in LQ45 for the 2018/2022. The population of this study is comprised of LQ45 companies that are listed on the Indonesia stock exchange in 2018/2022. The sample employs a purposive sampling method in the selection of samples, this method causes the observed samples to be 41 companies that have been in existence for a period of five years. This results in a data set of 205. This research employs secondary data derived from the company's website. The hypothesis testing employed is a simple technique for regression analysis. The research results indicate that the Investment Opportunity Set and the financial leverage have a significant positive effect on the quality of earnings, the age of the company has no significant effect on the quality of earnings, and liquidity has a significant negative effect on the quality of earnings. Future researchers should consider adding variables that may influence the quality of earnings. Future additions should include other proxies for cash, such as holding cash.

Pengaruh Literasi Keuangan, Usia, Return, Serta Pendapatan Terhadap Keputusan Investasi (Indonesian Version) Fadhil Farizi Mursyidan; Usep Syaipudin
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.342

The purpose of this study was to examine the effect of financial literacy, age, returns, and income on people's investment decisions in the city of Bandar Lampung. This study uses multiple regression analysis. The sample consists of 112 respondents who live in the city of Bandar Lampung, have invested, and have income both from work and from parents. The results of the study show that financial literacy and returns do not have a significant effect on people's investment decisions in the city of Bandar Lampung, while age and income have a significant influence on people's investment decisions in the city of Bandar Lampung. This shows that financial literacy and returns are not a factor in making investment decisions. Investors also need mature age to be able to make wise decisions as well as sufficient income to make investment decisions.

Pengaruh Pergantian CEO terhadap Manajemen Laba dengan Komisaris Independen sebagai Variabel Moderasi Erliza Miranda Putri; Usep Syaipudin
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1044

This study aims to examine the impact of CEO turnover on earnings management in non-financial companies listed on the Indonesia Stock Exchange (BEI) during the period of 2018–2023, with independent commissioners as a moderating variable. Multiple linear regression is used as the model, and the results show that CEO turnover has a significant negative impact on earnings management, where the new CEO tends to engage in earnings management through Big Bath Accounting to improve future performance. Furthermore, independent commissioners have been proven to significantly moderate the relationship between CEO turnover and earnings management, with a higher proportion of independent commissioners in the board of commissioners weakening the negative effect of CEO turnover on earnings management. Control variables such as leverage, profitability, and company size also have a significant impact on earnings management practices. This study contributes to the development of corporate governance in Indonesia, particularly regarding the role of independent commissioners in controlling earnings management practices. The findings are expected to provide insights for investors and regulators in assessing the risks of financial report manipulation and improving transparency and accountability in companies listed on the stock exchange.

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