Garuda - Garba Rujukan Digital

Financial performance, capital structure, and firm's value: The moderating role of dividend policy N Rusnaeni; Hari Gursida; Hendro Sasongko; Dani Rahman Hakim
Journal of Business Social and Technology Vol. 4 No. 1 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study examines the effect of financial performance and capital structure on firm value with dividend policy as a moderating variable. The sample in this study was 13 property and real estate sector companies from 2011 to 2020, with a total of 130 observations. This study found that financial performance and capital structure positively affect firm value. Meanwhile, this study finds that dividend policy cannot moderate the effect of financial performance and capital structure on firm value. The results of this study indicate that property and real estate investors still prioritize the firm's financial performance. Investors are relatively more cautious in investing in property and real estate sector companies even though the dividends offered are pretty high. Thus, property and real estate sector companies need to be more creative in improving their financial performance and obtaining resources to develop their business.

FINANCIAL PERFORMANCE, INSTITUTIONAL OWNERSHIP, SIZE, AND FIRM VALUE : A STRUCTURAL EQUATION MODELING APPROACH N Rusnaeni; Hari Gursinda; Hendro Sasongko; Dani Rahman Hakim
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR : Vol. 6, Issue 1, March 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.3856

This study analyzed the effect of financial performance, institutional ownership, and firm size on firm value. This study used the partial least square structural equation modeling (PLS-SEM) analysis to examine which indicators best measure financial performance. This study employed panel data from Indonesia's 13 property and real estate sector companies. This study found that the return on assets ratio is the only indicator measuring financial performance. This study also found that financial performance positively affects firm value. On the other hand, institutional ownership affected the firm value negatively. In contrast, this study failed to prove any positive effect of firm size on firm value. This study indicated that investors tend to pay close attention to profitability as the primary consideration when investing in property and real estate companies' shares. Another implication of this research is that the significant institutional ownership in a company tends to make investors uninterested

The Effect of Green Intellectual Capital, Good Corporate Governance, and Growth Options on Sustainability Performance Khotimah, Husnul; Ruhiyat, Endang; Hakim, Dani Rahman
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4256

Global climate change, deforestation, plastic pollution, and other environmental issues have made sustainability performance an increasingly researched topic. This study investigates the impact of green intellectual capital, good corporate governance, and growth options on the sustainability performance of primary consumer goods sector companies in Indonesia. Additionally, it examines the moderating role of public ownership. We measure sustainability performance using a composite index based on the sustainability balanced scorecard and the G4 Global Reporting Initiative's sustainability reporting disclosure framework. To our knowledge, this study is the first to employ this specific measurement method. Using a random effects estimator on 144 observations, we estimated our models. The findings indicate that good corporate governance, growth options, and public ownership positively influence sustainability performance, while green intellectual capital does not. Furthermore, the study reveals that public ownership strengthens the effects of green intellectual capital and growth options on sustainability performance. This suggests that in companies with low public ownership, green intellectual capital alone may not sufficiently enhance sustainability performance.

Does corporate social responsibility moderate the effect of earnings performance and institutional ownership on corporate tax avoidance? Suripto, Suripto; Hakim, Dani Rahman
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.22124

Research aims: This study examines the role of corporate social responsibility in moderating the effect of earnings performance and institutional ownership on corporate tax avoidance of companies in the Investors 33 index between the 2018-2022 period.Design/Methodology/Approach: This study developed and estimated two regression models with panel data of 165 observations. These models were estimated by the random effect estimator.Research findings: This study found that corporate social responsibility strengthens the negative effect of earning performance on corporate tax avoidance. Companies with high earnings performance and those more socially responsible are likely more compliant in paying taxes. It confirms the corporate culture theory in Indonesian companies with relatively high share performance. On the other hand, this study also uncovered that corporate social responsibility increases the positive effect of institutional ownership on corporate tax avoidance. The large percentage of institutional ownership balanced by more corporate social responsibility activities could trigger companies to engage in more significant tax avoidance. These findings indicate that institutional investors of 33 companies in the investors index are more oriented on returns than company reputation.Theoretical contribution/Originality: As far as known, this study is the first to explain the moderating role of corporate social responsibility on the effect of earnings performance and institutional ownership on corporate tax avoidance in the context of companies with high share performance.Practitioner/Policy implication: This study urges the government to supervise the corporate social responsibility activities issued by companies to ensure that they are not generated as a corporate tax avoidance motive .Research limitation/Implication: This study did not check for possible bias caused by outlier data. This study also did not control how institutional investors are represented on the board of commissioners, so the effect of IO tends to be difficult to explain based on this perspective.

Membentuk Pemimpin yang Handal Anwar, Saiful; Hakim, Dani Rahman; Pujilestari, Yulita; Kurniawan, Iwan; Sujito, Imam; Fatimah, Inah; Afriliya, Ira; Hesa , Ludry Puasty
Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Vol. 4 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen
Publisher : Unpam Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/kmm.v4i4.46714

Tujuan dari penelitian ini adalah untuk membentuk kepemimpinan yang handal melalui pengembangan karakter dan keterampilan kepemimpinan yang efektif. Kepemimpinan yang handal sangat diperlukan dalam berbagai sektor, baik di lingkungan pendidikan, sosial, maupun profesional. Penelitian ini menggunakan pendekatan pengabdian masyarakat yang dilaksanakan di Pondok Pesantren Asshiddiqiyah dalam bentuk pelatihan dan workshop untuk individu yang berpotensi menjadi pemimpin. Metode yang digunakan mencakup pembekalan teori kepemimpinan, studi kasus, simulasi, serta refleksi diri. Aktivitas ini bertujuan untuk meningkatkan kemampuan peserta dalam hal komunikasi, pengambilan keputusan, serta pengelolaan tim. Hasil dari program ini menunjukkan peningkatan yang signifikan dalam kemampuan para peserta dalam memimpin secara efektif, meningkatkan rasa percaya diri, serta pemahaman yang lebih dalam tentang nilai-nilai kepemimpinan yang adil dan bijaksana. Diharapkan, program ini dapat menjadi model dalam mencetak pemimpin yang tidak hanya handal dalam kinerja, tetapi juga memiliki integritas dan empati terhadap sesama.

Relationship Between Capability and Sustainability Performance: Evidence from Indonesia Rosini, Iin; Hakim, Dani Rahman
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.10656

A number of studies have proven that capabilities or strategies can influence sustainability performance. This study aims to examine the effect of capability dimensions on sustainability performance within the scope of companies in Indonesia. The population in this study were all accounting and financial managers, control managers, environmental managers, human resources, marketing, operations, and corporate social responsibility (CSR) of 116 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample taken was 185 managers from 45 companies. Data collection methods with questionnaires developed from research (Henri, 2006) and (Staniškis & Arbaciauskas, 2009). The data analysis method uses structural equation modeling (SEM) with Smart PLS. The results of this study indicate that sustainability performance is influenced by market orientation and entrepreneurship which are capability dimensions.

Determinants of Earning Management at Indonesias Coal Mining Companies Fitri, Euis Nessia; Hakim, Dani Rahman
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 1 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i1.3316

This study analyzes the determinant of earning management based on profitability, firm size, institutional ownership, and audit committee on Indonesia's mining sector companies. This study uses panel data from the 2014-2019 financial report of 9 mining companies listed on the Indonesia Stock Exchange (IDX). The sample is determined by the purposive method, which resulted in 54 observations data. Using the common effect model (CEM) panel data analysis, this study has revealed that firm size and audit committee has a negative, but institutional ownership has a positive effect on earning management. Besides, profitability does not affect earning management. This study implies that companies need to improve their monitoring quality by adding more audit committee to reduce the earning management. The government is expected to facilitate the role of institutional investors so that they can be more optimal in the aspect of supervision, not just profit orientation. Future studies are expected to increase the number of data observations, variables, and more method to obtain the robustness result about earning management determinants.

Sosialisasi Strategi Pengembangan Visi Dan Penerapannya Untuk Melakukan Perubahan Pada Era Industri 4.0 Di SMK Iptek lestari, yulita puji; Imas Masriah; Dani Rahman Hakim
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2025): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v6i1.45157

Era Industri 4.0 membawa perubahan besar dalam berbagai aspek kehidupan, termasuk di bidang pendidikan. Sekolah sebagai lembaga pendidikan harus mampu beradaptasi dengan perkembangan teknologi dan kebutuhan masyarakat yang terus berubah. Oleh karena itu, pengembangan visi yang jelas dan strategis, serta penerapan yang efektif, menjadi kunci untuk melakukan perubahan yang diperlukan di lingkungan sekolah. Berikut adalah beberapa langkah strategis yang dapat diambil. Sekolah perlu merumuskan visi yang mencerminkan tujuan pendidikan yang relevan dengan tuntutan era digital. Misalnya, visi dapat berfokus pada pengembangan keterampilan abad ke-21, seperti kreativitas, kolaborasi, dan pemecahan masalah. Libatkan semua pemangku kepentingan, termasuk guru, siswa, orang tua, dan masyarakat, dalam proses perumusan visi. Hal ini akan memastikan bahwa visi yang dihasilkan mencerminkan kebutuhan dan harapan semua pihak. Lakukan penilaian terhadap infrastruktur teknologi yang ada di sekolah, termasuk perangkat keras, perangkat lunak, dan akses internet. Identifikasi kekuatan yang dapat dimanfaatkan dan kelemahan yang perlu diperbaiki. Selenggarakan program pelatihan untuk guru agar mereka dapat memanfaatkan teknologi dalam pengajaran. Pelatihan ini dapat mencakup penggunaan alat digital, metode pembelajaran inovatif, dan pemanfaatan data untuk meningkatkan hasil belajar siswa. Dengan mengembangkan visi yang jelas dan menerapkan strategi yang terencana, sekolah dapat melakukan perubahan yang diperlukan untuk beradaptasi dengan era Industri 4.0. Transformasi ini tidak hanya akan meningkatkan kualitas pendidikan tetapi juga mempersiapkan siswa untuk menjadi individu yang kompetitif dan siap menghadapi tantangan masa depan. Melalui kolaborasi dan komitmen bersama, sekolah dapat menjadi pusat inovasi yang mendukung pengembangan.

The Effect of Green Intellectual Capital, Good Corporate Governance, and Growth Options on Sustainability Performance Khotimah, Husnul; Ruhiyat, Endang; Hakim, Dani Rahman
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4256

Global climate change, deforestation, plastic pollution, and other environmental issues have made sustainability performance an increasingly researched topic. This study investigates the impact of green intellectual capital, good corporate governance, and growth options on the sustainability performance of primary consumer goods sector companies in Indonesia. Additionally, it examines the moderating role of public ownership. We measure sustainability performance using a composite index based on the sustainability balanced scorecard and the G4 Global Reporting Initiative's sustainability reporting disclosure framework. To our knowledge, this study is the first to employ this specific measurement method. Using a random effects estimator on 144 observations, we estimated our models. The findings indicate that good corporate governance, growth options, and public ownership positively influence sustainability performance, while green intellectual capital does not. Furthermore, the study reveals that public ownership strengthens the effects of green intellectual capital and growth options on sustainability performance. This suggests that in companies with low public ownership, green intellectual capital alone may not sufficiently enhance sustainability performance.

The Effect of Competency and ICT Skills on Vocational Students' Work Readiness Hakim, Dani Rahman; Kurniawati, Desi
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 10 No. 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.010.1.2

This study examined the role of internship in mediating and moderating the effect of competency and ICT skills on students' work readiness. The final sample of this study was 284 vocational accounting students in South Tangerang City. By using partial least square structural equation modeling (PLS-SEM) analysis, this study proved the direct effect of competency and internship on work readiness. On the other hand, this study also found that internships can mediate ICT skills and moderate competency on work readiness. However, this study failed in proving any direct effect of ICT skills on work readiness. This study implied that internship was critical in maximizing students' work readiness. In this context, students' ICT skills did not directly affect work readiness but must be mediated by internships. The internship is also essential to strengthen the effect of competency on student work readiness.

Title

Found 31 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 31 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 31 Documents
Search