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ANALISA FAKTOR-FAKTOR INTRINSIK DAN KEUANGAN PERUSAHAAN DENGAN TRIPPLE BOTTOM LINES SEBAGAI VARIABEL PEMEDIASI TERHADAP NILAI PERUSAHAAN Mia Andika Sari; Harya Kuncara Wiralaga; Ari Warokka
JURNAL DINAMIKA MANAJEMEN DAN BISNIS Vol 1 No 1 (2018): Jurnal Dinamika Manajemen dan Bisnis
Publisher : LPPM Universitas Negeri Jakarta

ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh faktor-faktor intrinsik yang diproksikan dengan struktur modal, ukuran perusahaan, usia perusahaan dan faktor keuangan yang diproksikan dengan likuditas, profitabilitas, serta aktivitas dengan tripple bottom lines sebagai variabel mediasi terhadap nilai perusahaan sektor perusahaan properti. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan publikasi selama periode 2010 sampai dengan 2013, serta laporan tahunan yang dapat diakses melalui website idx. Teknik analisa data yang digunakan dalam penelitian ini adalah regresi dengan data panel dan analisa jalur (path analysis). Hasil penelitian menunjukkan bahwa variabel faktor intrinsik dan keuangan memiliki pengaruh signifikan terhadap nilai perusahaan, begitu pula variabel faktor intrinsik dan keuangan memiliki pengaruh signifikan terhadap tripple bottom lines. Dari Hasil analisa path dibuktikan bahwa pengaruh tidak langsung dengan menggunakan tripple bottom lines sebagai variabel mediasi lebih besar total pengaruhnya dibandingkan dengan pengaruh langsung. Kata kunci : Faktor Intrinsik, Faktor Keuangan, Nilai Perusahaan, Tripple Bottom Lines.

PENGARUH FAKTOR EKONOMI MAKRO, STRATEGI PERLUASAN MARKET SHARE DAN KARAKTERISTIK BANK TERHADAP PROFITABILITAS PT. BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN, TBK Novi Andriansyah; Mohamad Rizan; Harya Kuncara Wiralaga
JURNAL DINAMIKA MANAJEMEN DAN BISNIS Vol 1 No 1 (2018): Jurnal Dinamika Manajemen dan Bisnis
Publisher : LPPM Universitas Negeri Jakarta

Abstrak : Penelitian ini dilakukan untuk menguji pengaruh faktor ekonomi makro yang diproksi dengan tingkat inflasi dan pertumbuhan GDP, strategi perluasan market share yang diukur dengan penambahan jaringan kantor untuk meningkatkan penghimpunan Dana Pihak Ketiga (DPK) dan penyaluran kredit serta karakteristik bank yang diukur dengan LDR, CAR, NPL, BOPO, SIZE terhadap Profitabilitas yang diproksi dengan Return On Asset (ROA) Bank BJB. Data yang digunakan dalam penelitian ini diperoleh dari Laporan Keuangan publikasi Bank BJB selama periode triwulan I tahun 2005 sampai dengan triwulan IV tahun 2013, serta laporan publikasi Statistik Perbankan Indonesia melalui website. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dimana sebelumnya data telah diuji dengan pengujian asumsi klasik yang meliputi uji normalitas, uji heteroskedastisitas, uji autokorelasi dan uji multikolinieritas. Selama periode penelitian menunjukan bahwa data penelitian berdistribusi normal. Kemudian berdasarkan hasil uji normalitas, uji heteroskedastisitas, uji autokorelasi dan uji multikolinieritas tidak ditemukan variabel yang menyimpang dari asumsi klasik. Hal ini menunjukkan bahwa data yang tersedia telah memenuhi syarat untuk menggunakan model persamaan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel tingkat inflasi dan pertumbuhan GDP tidak menunjukkan pengaruh signifikan terhadap profitabilitas (ROA) Bank BJB. Begitu juga dengan variabel market share, LDR, CAR, NPL, maupun Size tidak berpengaruh signifikan terhadap profitabilitas (ROA) Bank BJB. Sedangkan variabel BOPO berpengaruh negatif signifikan terhadap profitabilitas (ROA) Bank BJB. Nilai koefisien determinasi (R2 adjusted) sebesar 0.6798 artinya bahwa variasi variabel-variabel eksogen/ independen mampu menjelaskan profitabilitas (ROA) sebesar 67.98 persen, sisanya oleh variabel lain di luar model. Kata kunci : Faktor Ekonomi Makro, Market Share, Karakteristik Bank, Profitabilitas, Regresi Linier Berganda.

Effect of Good Corporate Governance, Accounting Conservatism And Size of Company Earnings Management With Managerial Ownership As In Developing Countries Moderating Variables Asean (Indonesia, Malaysia And Thailand) Period 2015-2019 Andriani Andriani; Hamidah Hamidah; Harya Kuncara Wiralaga
International Journal on Advanced Science, Education, and Religion Vol 4 No 4 (2021): International Journal on Advanced Science, Education, and Religion
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v5i2.223

The study was conducted on 40 manufacturing companies listed on the Stock Exchange (Indonesia, Malaysia and Thailand) for the 2015-2019 period. The research objective was to determine the effect of good corporate governance, accounting conservatism and firm size on earnings management with managerial ownership as a moderating variable.The results of this study indicate that good corporate governance has no significant effect on earnings management, accounting conservatism has a significant effect on earnings management, firm size has a significant effect on earnings management, managerial ownership cannot moderate between good corporate governance and earnings management, managerial ownership cannot moderate conservatism. Accounting for Earnings Management, Managerial Ownership can moderate the size of the company to earnings management in Indonesia, Malaysia and Thailand. Earnings management is a manager's effort in their financial statements where actions are taken by company management with the aim of increasing or decreasing the company's profits in the financial statements.

Analysis of the Effects of Macroprudential Policy Instruments on Commercial Bank Liquidity in Indonesia 2018-2021 Period Maulidina Nur Budiastuti; Harya Kuncara Wiralaga; Siti Fatimah Zahra
International Journal of Multidisciplinary Research and Literature Vol. 1 No. 5 (2022): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Liquidity is an important aspect that can be considered a bank's lifeblood. To maintain business continuity, banks must always manage liquidity effectively. Liquidity easing is one strategy to assist economic growth during the COVID-19 epidemic—instances where macroprudential policies are employed to relax limits on liquidity. The government's goal, which is to foster increased economic growth, is to increase the amount of money lent to people in debt. On the other hand, this easing of liquidity is thought to help maintain bank operations solvent. This easing of liquidity during the pandemic carries out by reducing the reserve requirement, followed by an increase in the MPLB ratio. In addition, Bank Indonesia strengthened RIM by adding an export money order in its calculation. This research aims to look at how macroprudential policy, such as the Statutory Reserves instrument, the Macroprudential Intermediation Ratio, and the Macroprudential Liquidity Buffer, affects the liquidity of traditional commercial banks in Indonesia from 2018 to 2021. The monthly data comes from the Financial Services Authority website, specifically the Indonesian Banking Statistics section. To evaluate the three hypotheses, the researchers employed a multiple linear regression approach utilizing EViews 10 software. First, the Statutory Reserves have a negative and minor influence on commercial bank liquidity, according to the findings. Second, RIM has a good and considerable impact on commercial bank liquidity. Third, PLM has a considerable negative impact on commercial bank liquidity. Simultaneously, it discovers that three separate elements influence the liquidity of commercial banks

THE INFLUENCE OF ECONOMIC LITERACY AND ADVERTISING ON CONSUMPTIVE BEHAVIOR IN STUDENTS OF THE FACULTY OF ECONOMICS, STATE UNIVERSITIES (NON-POLYTECHNIC) THROUGHOUT JABODETABEK CLASS OF 2018: PENGARUH LITERASI EKONOMI DAN TERPAAN IKLAN TERHADAP PERILAKU KONSUMTIF PADA MAHASISWA FAKULTAS EKONOMI PERGURUAN TINGGI NEGERI (NON POLITEKNIK) SELURUH JABODETABEK ANGKATAN 2018 Kenny Leonaltus; Harya Kuncara Wiralaga; Dicky Iranto
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 3 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i3.59

The consumptive behavior of students from the economics faculty of state universities (non-polytechnics) throughout Jabodetabek class 2018 is certainly influenced by the internal and external conditions of students. The high and low consumptive behavior of students can be influenced by many factors. This study aims to determine the effect of Economic Literacy and Advertising Exposure on Consumptive Behavior of students from the economics faculty of state universities (non-polytechnics) throughout Jabodetabek class of 2018. This research is associative research. The objects of this research are students of the economics faculty of state universities (non-polytechnics) throughout Jabodetabek class 2018, with an unknown population. The sample of this study amounted to 272 respondents determined by the table formula Isaac and Michael. The analytical method used in this research is multiple regression analysis. The results of this study indicate that, economic literacy and advertising exposure partially affect consumptive behavior. The economic literacy variable has a negative and significant impact on consumptive behavior, while the advertising exposure variable has a positive and significant impact on consumptive behavior

Effect of Good Corporate Governance, Accounting Conservatism And Size of Company Earnings Management With Managerial Ownership As In Developing Countries Moderating Variables Asean (Indonesia, Malaysia And Thailand) Period 2015-2019 Andriani Andriani; Hamidah Hamidah; Harya Kuncara Wiralaga
International Journal on Advanced Science, Education, and Religion Vol 4 No 4 (2021): International Journal on Advanced Science, Education, and Religion
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v5i2.223

The study was conducted on 40 manufacturing companies listed on the Stock Exchange (Indonesia, Malaysia and Thailand) for the 2015-2019 period. The research objective was to determine the effect of good corporate governance, accounting conservatism and firm size on earnings management with managerial ownership as a moderating variable.The results of this study indicate that good corporate governance has no significant effect on earnings management, accounting conservatism has a significant effect on earnings management, firm size has a significant effect on earnings management, managerial ownership cannot moderate between good corporate governance and earnings management, managerial ownership cannot moderate conservatism. Accounting for Earnings Management, Managerial Ownership can moderate the size of the company to earnings management in Indonesia, Malaysia and Thailand. Earnings management is a manager's effort in their financial statements where actions are taken by company management with the aim of increasing or decreasing the company's profits in the financial statements.

Effect of Good Corporate Governance, Accounting Conservatism And Size of Company Earnings Management With Managerial Ownership As In Developing Countries Moderating Variables Asean (Indonesia, Malaysia And Thailand) Period 2015-2019 Andriani Andriani; Hamidah Hamidah; Harya Kuncara Wiralaga
International Journal on Advanced Science, Education, and Religion Vol 4 No 4 (2021): International Journal on Advanced Science, Education, and Religion
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v5i2.223

The study was conducted on 40 manufacturing companies listed on the Stock Exchange (Indonesia, Malaysia and Thailand) for the 2015-2019 period. The research objective was to determine the effect of good corporate governance, accounting conservatism and firm size on earnings management with managerial ownership as a moderating variable.The results of this study indicate that good corporate governance has no significant effect on earnings management, accounting conservatism has a significant effect on earnings management, firm size has a significant effect on earnings management, managerial ownership cannot moderate between good corporate governance and earnings management, managerial ownership cannot moderate conservatism. Accounting for Earnings Management, Managerial Ownership can moderate the size of the company to earnings management in Indonesia, Malaysia and Thailand. Earnings management is a manager's effort in their financial statements where actions are taken by company management with the aim of increasing or decreasing the company's profits in the financial statements.

ANALYSIS OF THE EFFECT OF MACROPRUDENTIAL POLICY INSTRUMENTS ON COMMERCIAL BANK LIQUIDITY IN INDONESIA Maulidina Nur Budiastuti; Harya Kuncara Wiralaga; Siti Fatimah Zahra
International Research of Multidisciplinary Analysis Vol. 1 No. 2 (2023): International Research of Multidisciplinary Analysis
Publisher : Nindikayla Institute

Liquidity is an important aspect that can be considered a bank's lifeblood. To maintain business continuity, banks must always manage liquidity effectively. Liquidity easing is one strategy to assist economic growth during the COVID-19 epidemic. Where macroprudential policies are used to ease liquidity restrictions. The government seeks to induce more outstanding lending to debtors to promote economic growth. On the other hand, this easing of liquidity is thought to help maintain bank operations solvent. This liquidity easing during the pandemic was carried out by reducing the reserve requirement and increasing the MPLB ratio. In addition, Bank Indonesia strengthened RIM by adding an export money order in its calculation. The goal of this research is to look at how macroprudential policy, such as the Statutory Reserves instrument, the Macroprudential Intermediation Ratio, and the Macroprudential Liquidity Buffer, affects the liquidity of traditional commercial banks in Indonesia from 2018 to 2021. The monthly data comes from the Financial Services Authority website, specifically the Indonesian Banking Statistics section. The researchers employed a multiple linear regression approach utilizing EViews 10 software to evaluate the three hypotheses. First, the Statutory Reserves have a negative and minor influence on commercial bank liquidity, according to the findings. Second, RIM has a good and considerable impact on commercial bank liquidity. Third, PLM has a considerable negative impact on commercial bank liquidity. Simultaneously, the three independent factors are discovered to impact commercial bank liquidity

THE EFFECT OF LOCAL GOVERNMENT SPENDING ON EDUCATION SECTOR AND GDP ON HDI IN INDONESIA Nur Ramadini Tria Wafa; Saparuddin Mukhtar; Harya Kuncara Wiralaga
International Research of Multidisciplinary Analysis Vol. 1 No. 3 (2023): International Research of Multidisciplinary Analysis
Publisher : Nindikayla Institute

Human resource-based economic development is one of the priorities implemented in Indonesia because Indonesia has a significant population potential. Indonesia ranks among the five lowest countries in its human development index in ASEAN. This study aims to determine the influence of government spending in the education sector and GDP Regional in increasing HDI in Indonesia in 2015-2018. This study used multiple regression analysis panel data with a total sample of 26 provinces in Indonesia with 104 observation units. This study found that local government spending in the education sector had a positive and significant effect on HDI and GDP Regional also had a positive and significant influence in increasing HDI in Indonesia in 2015-2018

THE EFFECT OF PROMOTION, FINANCIAL CAPABILITY, AND EASE OF TECHNOLOGY ON DECISIONS TO USE E-WALLET (CASE STUDY: GOPAY USERS IN DKI JAKARTA) Divia Priscilla; Harya Kuncara Wiralaga; Karunia Dianta Arfiando Sebayang
International Journal of Multidisciplinary Research and Literature Vol. 2 No. 4 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v2i4.135

This study aims to investigate the factors namely, promotion, financial capability, and ease of technology that influence people's choices regarding whether or not to use Gopay in DKI Jakarta. Methods based on quantitative analysis in this line of research. This study's data source is primary data. Purposive sampling is used to collect data, with criteria including Gopay users who live in DKI Jakarta, are between 18 and 30, and have used Gopay wallets at least twice. The research sample amounted to 100 respondents. This study uses the multiple linear Regression analysis method. The results of this study indicate that 1) Promotion has a positive and significant effect on the decision to use the Gopay in DKI Jakarta, 2) Financial capability has a positive and significant effect on the decision to use the Gopay in DKI Jakarta, 3) The ease of technology has a positive and significant effect on the decision to use the Gopay in DKI Jakarta, and 4) Promotion, financial capability, and ease of technology simultaneously have a significant effect on the decision to use the Gopay in DKI Jakarta

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