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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) The Management Journal of Binaniaga Jurnal ULTIMA Accounting Jurnal Manajemen Strategi dan Aplikasi Bisnis Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan GLOBAL: Jurnal Lentera BITEP Journal of Community Services: Sustainability and Empowerment KALBISIANA Jurnal Sains, Bisnis dan Teknologi Baktimu : Jurnal Pengabdian Kepada Masyarakat Akurasi Baktimu : Jurnal Pengabdian Kepada Masyarakat Societal Serve: Journal of Community Engagement and Services
Basuki Toto Rahmanto
Universitas Ary Ginanjar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Diversitas dan kinerja keuangan perusahaan bisnis keluarga Basuki Toto Rahmanto; Diyan Lestari
INOVASI Vol 16, No 2 (2020): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v16i2.8209

Abstract

Penelitian ini bertujuan untuk mengetahui apakah diversitas dalam perusahaan keluarga mempengaruhi kinerja keuangan. Diversitas yang diteliti adalah diversitas proporsi direksi keluarga dengan direksi non anggota keluarga, diversitas usia direksi, dan diversitas level pendidikan direksi. Populasi penelitian adalah perusahaan keluarga yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling perusahaan keluarga yang terdaftar di Bursa Efek Indonesia periode 2017 sampai dengan 2019. Metode statistik yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Berdasarkan hasil penelitian diperoleh diversitas proporsi direksi keluarga dengan direksi non anggota keluarga berpengaruh terhadap kinerja keuangan. Sedangkan diversitas usia direksi dan diversitas level pendidikan direksi tidak berpengaruh terhadap kinerja keuangan perusahaan.    
Komparasi kinerja keuangan dan reaksi pasar pada perusahaan prospector dan defender Basuki Toto Rahmanto; Diyan Lestari
INOVASI Vol 16, No 1 (2020): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v16i1.6649

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan kinerja keuangan dan reaksi pasar pada perusahaan bertipologi prospector dan defender. Populasi penelitian adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018. Teknik pemilihan sampel menggunakan Teknik purposive sampling dengan jumlah observasi 102. Metode statistik yang digunakan dalam penelitian ini adalah menggunakan uji Mann-Whitney U test. Hasil penelitian diperoleh kinerja keuangan perusahaan prospector yang diproksi dari pertumbuhan laba, dividend payout ratio, dan return on investment lebih kecil dibandingkan perusahaan bertipologi defender. Kinerja keuangan yang diproksi pertumbuhan penjualan atas perusahaan bertipologi prospector lebih besar daripada perusahaan bertipologi defender. Tidak ada perbedaan reaksi pasar perusahaan prospector dengan perusahaan defender.
ENTERPRISE RISK MANAGEMENT DAN KUALITAS LABA: PERAN DARI KOMPETENSI AUDIT INTERNAL Budi Kurniawan; Donant Alananto Iskandar; Basuki Toto Rahmanto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3133

Abstract

Abstract - There is debate whether ERM can improve the quality of financial reporting information or not. This study aims to examine the effect of the level of ERM disclosure on the quality of company earnings which is then moderated by internal audit competence. The sample of this study are companies listed on the Indonesia Stock Exchange during 2019 except for financial sector companies. The results of this study show that the level of ERM disclosure has no effect on earnings predictability, earnings smoothing, and earnings volatility. In addition, internal audit competency moderation does not affect the relationship between the level of ERM implementation and earnings quality as measured by earnings predictability, earnings smoothing, and earnings volatility. The implication of this research is that stricter policies will encourage companies to implement ERM better. Future research can test the level of ERM implementation using a case study approach. Keywords: Enterprise Risk Management; Implementasi ERM; Kualitas Laba; Earnings Predictability; Earnings Smoothing; Earnings Volatility; Kompetensi Audit Internal.
Pengaruh Likuiditas dan Solvabilitas Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Intervening Agnes Tamara Indira; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to determine the effect of liquidity and solvency on firm value with profitability as an intervening.. Using the population of consumer goods listed on the IDX in 2016-2020. The sampling technique used in this study is purposive sampling with a total of 125 observations on consumer goods companies sector. The analytical technique used in this research is Multiple Linear Regression and path analysis. The hypothesis is accepted if the probability value is 0.05. The results of this study indicate that: (1) liquidity has no effect on firm value, (2) solvency has no effect on firm value, (3) liquidity has no effect on profitability, (4) solvency has no effect on profitability, (5) profitability has no effect on profitability. on firm value, (6) profitability does not mediate liquidity on firm value, (7) profitability does not mediate solvency on firm value.
Pengaruh Profitabilitas, Likuiditas, Intensitas Aset Tetap, Intensitas Persediaan, dan Komisaris Independen Terhadap Manajemen Pajak Medika Purnama Sari Sinaga; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The effective tax rate is the effective corporate tax rate and can be calculated from the total income of taxpayer income divided by profit before taxation. This research aims to analyze the influence profitability, liquidity, capital intensity, inventory intensity, and independent commissioners towards the effective tax rates. The population in this research are all of the mining companies listed on the Indonesian Stock Exchange (IDX) in the period 2015 - 2019. The sample selection by using purposive sampling and obtain a sample of 9 companies or 45 observation data. The data analysis method used in this research is multiple linear regression by using eViews9. The partially result showed that profitability affected negatively towards effective tax rate. Liquidity, capital intensity, inventory intensity, and independent commissioner does not affect towards effective tax rate.
Pengaruh Likuiditas, Solvabilitas dan Intensitas Modal terhadap Financial Distress dengan Profitabilitas Sebagai Pemoderasi pada Sektor Transportasi Annisa Sakinah Jaya; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to determine the effect of liquidity, solvency and capital intensity on financial distress with profitability as moderating. Liquidity was measured using the current ratio, solvency was measured using the debt equity ratio, capital intensity was measured using the capital intensity ratio, and financial distress was measured using the Altman Z-score method. The population uses transportation sector companies listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 155 observational data on transportation sector companies. The analytical technique used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if the probability value is 0.05. The results show that: (1) Liquidity has a positive effect on financial distress, (2) Solvency has a negative effect on financial distress, (3) Capital intensity has a negative effect on financial distress, (4) Profitability weakens the influence of liquidity on financial distress, (5) Profitability weakens the effect of solvency on financial distress, (6) Profitability does not moderate the effect of capital intensity on financial distress.
Pengaruh Intellectual Capital dan Net Interest Margin Terhadap Kinerja Keuangan Sektor Perbankan Dimoderasi Pertumbuhan Dana Pihak Ketiga Wulan Sari Ardiyanti; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to determine the effect of intellectual capital and net interest margin on financial performance moderated by the growth of third party funds. Intellectual capital is measured by the Value Added Intellectual Capital (VAICTM) method, net interest margin is measured by the ratio of interest income to earning assets, and financial performance is measured by Return on equity (ROE). Using the population of banking companies listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 200 observations at banking companies. The analytical technique used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if the probability value is 0.05. The results of this study indicate that: (1) intellectual capital has no effect on financial performance, (2) net interest margin has no effect on financial performance, (3) growth of third party funds strengthens the influence of intellectual capital on financial performance, (4) growth of third party funds the third does not moderate the effect of net interest margin on financial performance.
Pengaruh Intensitas Modal, Struktur Modal, Perputaran Modal Kerja Terhadap Kinerja Keuangan Dimoderasi Komisaris Independen Nathasya Mutiara Cahyani Kurniawan; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to analyze the effect of Capital Intensity, capital structure, working capital turnover on financial performance moderated by independent commissioners. Capital Intensity was measured using the Capital Intensity ratio, capital structure was measured using the Debt To Equity Ratio, working capital turnover was measured using working of capital turnover (WCTO), financial performance was measured using Return On Assets. The population used in this study uses companies listed in the food and beverage sektor that are listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 105 observations. The analytical method used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if the probability value is 0.05. The results showed that Capital Intensity, capital structure and working capital turnover had no effect on financial performance, independent commissioners did not moderate the effect of Capital Intensity, capital structure and working capital turnover on financial performance.
Pengaruh Keberhasilan Diri dan Toleransi akan Risiko Terhadap Motivasi Berwirausaha pada Mahasiswa Fakultas Bisnis di Jakarta Cindy Metta Saputra; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study was conducted to analyze whether self-efficacy motivation and risk tolerance affect students' desire to become entrepreneurs. The research population is students of the Faculty of Business from universities in DKI Jakarta and the sample obtained is 125 respondents. The sampling technique used in this research is accidental sampling. The analytical method used is multiple linear regression. The research data were analyzed using Eviews 9. The results showed that self-efficacy and risk tolerance had a positive influence on entrepreneurial motivation for students at the Faculty of Business in Jakarta
Pengaruh Frekuensi Perdagangan, Volume Perdagangan, Kapitalisasi Pasar dan Trading Day Terhadap Return Saham Sektor Pertanian Cynthia dewi Suhendar; Basuki Toto Rahmanto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 1 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to determine the effect of trading frequency, trading volume, trading capitalization and trading days on stock returns. The period used in this study starts from 2018 to 2021. Quantitative methods are used in the preparation of the research. The main groups of this research are agricultural companies listed on the Indonesia Stock Exchange. Sampling was carried out using appropriate sampling techniques. Data analysis was performed using multiple linear regression analysis. The results showed that the frequency of stock trading affects stock performance, trading volume affects stock performance, market price affects stock performance, and trading day does not affect stock performance. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh frekuensi perdagangan, volume perdagangan, kapitalisasi perdagangan dan hari perdagangan terhadap return saham. Periode yang digunakan dalam penelitian ini dimulai dari tahun 2018 sampai dengan tahun 2021. Metode kuantitatif digunakan dalam penyusunan penelitian. Kelompok utama penelitian ini adalah perusahaan pertanian yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel dilakukan dengan teknik sampling yang tepat. Analisis data dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa frekuensi perdagangan saham mempengaruhi kinerja saham, volume perdagangan saham mempengaruhi kinerja saham, harga pasar mempengaruhi kinerja saham, dan hari perdagangan tidak mempengaruhi kinerja saham.
Co-Authors Adopati, Firman Agnes Tamara Indira Agus Supardi, Dede Alan Adiansyah Alfain Faza Zakiyya, Muhammad Alif Auladi, Ghifari Anggreni Putri Annisa Sakinah Jaya Anto Ariyanto Ar, Nursyam Bagus Setiawan, Reza Budi Kurniawan Budi Kurniawan Cindy Metta Saputra Cynthia dewi Suhendar David David Diyan Lestari Diyan Lestari Donant Alananto Iskandar Donant Alananto Iskandar, Donant Alananto Eka Yuning Pratiwi Fachry Abda El Rahman Fajriyah, Aida Febriansyah Febriansyah Frans Sudirjo Gusti Pangestu, Bayu Hasti, Salwa Sumayyah Ika Suhartanti Darmo Iman Sofian Suriawinata Isbandini Veterina Juminawati, Sri Karen, Ester Kevin Alexander KMT Lasmiatun Komara Wastu Jatnika Lasmiatun, KMT Mariah Mariah Mariah Mariah Mariah, Mariah Medika Purnama Sari Sinaga Melinda Melinda Muchtar, Abdul Haris Nathasya Mutiara Cahyani Kurniawan Nawal Ramadhanti, Hana Nursyam AR Putri, Anggreni Ramli Toalib Romario Romario Rusmardiana, Ana Santina Putra Pertiwi, Claudina Sarah Apriani, Sarah Siti Nurjanah Siti Ruhana Daara Siti Ruhana Dara Siti Ruhana Dara Sri Lestari Supriadi, Atep Suwandi Suwandi Syamsinar Syamsinar Syamsinar Take Juwitara Talitha Valmai Yossanda Toalib, Ramli Vina Meliana Vina Meliana, Vina Wulan Sari Ardiyanti Yatim, Hertasning