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PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING (Studi Empris Pada Perusahaan Manufaktur Sub Sektor Logam & Sejenisnya yang Terdaftar di Bursa Efek Indonesia 2011-2014) Rista Bintara
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 6, No 2 (2015)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v6i2.339

Abstract

Tujuan penelitian ini: (1) menentukan efek profitabilitas saham; (2) menentukan tingkat corporate social responsibility hubungan antara profitabilitas dan saham; (3) menentukan tingkat corporate social responsibility dapat moderat hubungan antara ukuran dan saham kembali. Riset ini tentang penelitian kausal assosiative. Populasi dalam studi ini termasuk perusahaan produksi sub-sektor tercatat di bursa saham tahun 2011 sampai dengan 2014. Sampel menggunakan purposive sampel. Menggunakan analisis regresi (MRA).  Hasilnya menunjukkan: (1) profitabilitas dampak positif di saham; (2) interaksi antara profitabilitas dan corporate social responsibility tidak signifikan  terhadap saham; (3) interaksi antara ukuran dan corporate social responsibility signifikan terhadap saham dengan hubungan yang negatif.Katakunci: Corporate Social Responsibility,Profitabilitas,Stock Return
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Logam & Sejenisnya yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014) Rista Bintara
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.836 KB) | DOI: 10.22441/profita.2019.v12.01.008

Abstract

The purpose of the research is to examine whether institutional ownership, managerial ownership, audit committee, and the size of the company has an effect on earnings management. The type of research used in this study is causal comparative research. The population in this study are companies manufacturing sub-sector of metal and the likes are listed on the Indonesia Stock Exchange Period 2011-2014. The data used is secondary data. Data collection method used is book study method and the documentation. The analysis used is multiple regression analysis. The results showed that: 1) in partial institutional ownership, managerial ownership has effect and significant effect on Earnings Management with a negative direction; 2) partial variable audit committee has effect and significant effect on the Profit Management with a positive direction; 3) partial variable size has no effect and no significant effect on Earnings Management.
PENGARUH PROFITABILITAS, GROWTH OPPORTUNITY, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Rista Bintara
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.731 KB) | DOI: 10.22441/profita.2018.v11.02.010

Abstract

The purpose of this study are as follows: 1) To examine the effect of profitability on corporate value; 2) To examine the effect of growth opportunity on firm value; and 3) To examine the effect of capital structure on firm value; 4) To examine the extent to which Good Corporate Governance can moderate the relationship between profitability and firm value; 5) To examine the extent to which Good Corporate Governance can moderate the relationship between growth opportunity and firm value; and To examine the extent to which Good Corporate Governance can moderate the relationship between capital structure and firm value.The type of research used in this study is associative casual research (causal assosiative research). The population in this study are manufacturing companies listed in the Indonesia Stock Exchange Period 2012-2015. Sample selection by purposive sampling method. The method of analysis used to test the hypothesis is the Interaction Test.The results showed, 1) Profitability has a positive effect on Corporate Value; 2) Growth Opportunity has no effect on Corporate Value with negative direction; and 3) Capital Structure has a positive effect on Corporate Value; 4) The interaction between profitability and Good Corporate Governance has a significant and significant effect on Corporate Value with a positive relationship; 5) The interaction between Growth Opportunity and Good Corporate Governance is significant and significant to Corporate Value with negative relationship; and 6) The interaction between capital structure and Good Corporate Governance has significant and significant effect on Corporate Value with positive relationship.
Pengaruh Struktur Modal, Kepemilikan Institusional dan Profitabilitas terhadap Nilai Perusahaan Giawan Nur Fitria; Rista Bintara
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 3, No 1 (2023)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v3i1.3012

Abstract

This study aims to determine the effect of capital structure, institutional ownership, and profitability on firm value. This study used food and beverage manufacturing companies listed on the IDX with an observation period from 2017 to 2021. The purposive sampling method was used to determine the sample in this study. A total of 12 companies that meet the sample criteria, so there are 60 observational data. Data analysis techniques were performed using multiple linear regression analysis, and with the SPSS 23 program. Based on the test results, the capital structure and institutional ownership did not affect firm value, while profitability had a positive effect on firm value. This research contributes to further research which is an addition to the literature on firm value
Scale-Up Brand: Upaya Alternatif Keberlanjutan Bisnis UMKM Palupi, Agustin; Putu Virra Indah Perdanawati, Luh; Agustiningsih, Maulina; Bintara, Rista; Dillak, Vaya Juliana; Pinondang, Victor; Zakarsi, Wahyudin; Srihadi, Srihadi; Sukmadilaga, Citra
SULUH: Jurnal Abdimas Vol 4 No 2 (2023): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v4i2.4365

Abstract

UMKM Kirtania Wayang Kamasan merupakan usaha mikro yang bergerak di bidang kerajinan seni lukis khas Wayang Kamasan. Saat awal didirikan, sistem produksi berupa pembuatan dengan pesanan order terlebih dahulu namun secara perlahan saat ini telah mulai menyiapkan stok produk di Homestore. Dampak pandemi COVID-19 menyebabkan permintaan produk juga tersebut mengalami penurunan drastis. Pengabdian kepada masyarakat ini bertujuan untuk memberikan solusi atas permasalahan pada aspek manajemen usaha terkait proses produksi, penguatan branding dan juga peningkatan target pasar melalui direct selling maupun digital marketing. Tahapan pertama pada saat identifikasi masalah terlihat bahwa masalah internal utama yang dihadapi adalah aspek bisnis terkait kurangnya SDM pelukis yang menyebabkan ketidakpastian proses produksi, branding serta pangsa pasar produk. Untuk itu, tahap kedua adalah tim pelaksanakan kegiatan melakukan kunjungan dan mengedukasi proses produksi hingga keselamatan kerja. Tim pelaksana juga membuat profil usaha pada website guna mencari peluang penjualan secara digital marketing. Peningkatan penjualan secara langsung juga dilakukan melalui bazar maupun pameran. Pendampingan pakar dilakukan melalui webinar sebanyak dua kali dengan tema strategi bisnis dan branding. Sebagai upaya evaluasi kegiatan, maka tim pengabdian masyarakat secara langsung melakukan komunikasi dan evaluasi dengan pemilik UMKM. Kegiatan pendampingan menghasilkan indentifikasi proses dan target produksi serta penguatan brand dalam meningkatkan pemasaran.
The Effect of Audit Opinions, Liquidity and Leverage on the Timeliness of Financial Report Submission Manuela, Vieri Leonardo; Marsyaf, Marsyaf; Bintara, Rista; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 2 (2024): Pelita Journal June 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i2.58

Abstract

The need for financial information presented in financial statements is very important for stakeholders in assessing the performance of a company. Especially in decision-making considerations. So that the fairness and timeliness of financial statement disclosure are important. This study aims to empirically test the factors that influence the timeliness of financial statement submission based on audit opinion, profitability level and company leverage level. This study uses quantitative research with secondary data. The sample in this study was a real estate and property industry sector company listed on the Indonesia Stock Exchange (IDX) in 2020 - 2022 and the company's official website. Sampling was carried out using the purposive sampling method, with several predetermined criteria, the number of samples was 90 real estate and property industry sector companies. And the results of this study indicate that audit opinion has a significant effect on the timeliness of earnings management, liquidity does not have a significant effect on the timeliness of financial statement submission, leverage does not have a significant effect on the timeliness of the company's financial statement submission.
Preparation for Facing the World of Work for Fresh Graduates at SMK N 9 Jakarta, Indonesia Bintara, Rista; Fitria, Giawan Nur; Pernamasari, Rieke; Budyastuti, Triyani; Purwaningsih, Sri
MOVE: Journal of Community Service and Engagement Vol. 4 No. 3 (2025): January 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i3.410

Abstract

Indonesia has the second-highest unemployment rate in Southeast Asia, reaching 5.45% in February 2023. Vocational High Schools (SMK) are designed to prepare graduates to be job-ready in accordance with government regulations. However, SMKs face several issues, such as misalignment between the curriculum and labor market needs, lack of mental preparedness among students, and limited collaboration with industry. The Community Service team from Universitas Mercu Buana is conducting an initiative to improve competency literacy, leadership skills, and mental readiness among students of SMK N 9 Jakarta Barat, preparing them for the workforce. This program aims to enhance competency literacy, leadership character, and mental preparedness in students to face the challenges of the job market.
The Influence of Board of Directors Characteristics on Corporate Financial Distress Sri Purwaningsih; Rista Bintara; Siti Sarpingah
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3027

Abstract

This study is based on complementary proposals between agency theory based on the behavioral characteristics of the board of directors. The research examines whether gender diversity on the board, board size, expertise, and board compensation costs affect the likelihood of financial distress of companies. This research falls into the third stage of TKT measurement, which is the proof-of-concept of functions and/or important characteristics analytically and experimentally. This type of research employs a quantitative approach method with combined time series and cross-sectional data (Panel Data). The data collection technique used is secondary data collection, where data is collected from previously existing data. The sample companies in Indonesia listed on the IDX during the period 2019 to 2022. The data analysis method uses the Eviews 12 analysis tool. Research on the characteristics of the Board of Directors and its impact on the financial distress of companies can provide valuable insights into how corporate practices and financial decision-making contribute to the achievement of sustainable development goals (SDGs-8). Based on the research results, it was found that from all the characteristics of the board of directors measured, the accounting expertise possessed by the board of directors had a negative effect on the Company's financial difficulties. While other characteristics did not affect the Company's financial difficulties.
Peningkatan Softskill Untuk Memasuki Dunia Kerja Bagi Siswa Akuntansi fitria, Giawan Nur; Bintara, Rista; Budyastuti, Triyani
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v4i2.4774

Abstract

Vocational High School (SMK) graduates are prepared to work in the public or private sector, or to work independently as entrepreneurs. Students are provided with technical skills based on their chosen major, as well as soft skills. However, the need for soft skills often does not receive enough attention. The soft skills training program for accounting students at SMK N 9 West Jakarta aims to help students understand the importance of soft skills. Students are expected to practice using soft skills that will support them in finding or creating jobs, writing cover letters, and creating interesting, informative, and effective Curriculum Vitae (CV). They are also expected to be confident when facing job interviews. It is hoped that the results of this training and mentoring will demonstrate that students understand the importance of soft skills such as communication, self-confidence, respect, open-mindedness, and honesty in the work environment and in daily life.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Variable Moderasi Budiharjo, Roy; Bintara, Rista; Handayani, Riaty; Budyastuti, Triyani; Fitria, Giawan Nur; Dirman, Angela
Journal of Economics and Management Vol. 1 No. 3 (2023): Journal of Economics and Management, December 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i3.22

Abstract

This study aims to analyze the effect of profitability and company size on company value, with the audit committee as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange during the period 2018–2021. The population consists of infrastructure companies listed within the observation period, and the sample was selected using purposive sampling. Secondary data were collected through documentation of annual financial reports. The data analysis employed multiple linear regression, preceded by classical assumption tests, while hypothesis testing was conducted using t-tests. The results indicate that profitability and company size have a positive effect on company value. However, the audit committee was unable to moderate the relationship between profitability and company size on company value. These findings highlight the importance of financial performance and firm scale in increasing company value, while the moderating role of the audit committee remains limited.