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All Journal Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Journal of Islamic Economic Laws SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal MEBIS (Manajemen dan Bisnis) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Bina Bangsa Ekonomika Economic Reviews Journal Review of Accounting and Business Innovative: Journal Of Social Science Research E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Riset Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) Journal of Islamic Economic Laws
Agus Endro Suwarno
Universitas Muhammadiyah Surakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI Afifah, Ikrimah Muna Abir; Suwarno, Agus Endro
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.415

Abstract

This study aims to examine the effect of Good Corporate Governance proxied with independent board of commissioners, audit committee, and institutional ownership on company value proxied with Tobin's Q with profitability proxied with Return On Asset (ROA) as a mediation variable. The population in this study was obtained using purposive sampling method on Banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2021 and based on predetermined criteria, a sample of 68 companies was obtained. The analysis method used is path analysis and sobel test with SPSS (Statistical Product and Service Solution) Version 25 application tools. The results of the research analysis prove that: 1) The independent board of commissioners has an effect on profitability, 2) The audit committee has no effect on profitability, 3) institutional ownership has an effect on probability, The independent board of commissioners has an effect on the value of the company, 4) The independent board of commissioners has an effect on the value of the company, 5) The audit committee has no effect on the value of the company, 6) Institutional ownership has an effect on the value of the company, 7) Profitability has no effect on the value of the company, 8) Profitability as a mediating variable is not able to mediate the influence of the variable of the independent board of commissioners on the value of the company, 9) Profitability as a mediating variable is not able to mediate the effect of audit committee variables on company value, 10) Profitability as a mediation variable is not able to mediate the influence of institutional ownership variables on company value
PENGARUH UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN : Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Mutiara Azisah; Agus Endro Suwarno
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.635

Abstract

Company value is a public assessment of the company's performance results as seen from the share price of companies that experience demand and supply in the capital market. The value of the company will be used as a measure of the success of a company's management so that it can increase trust for shareholders. This study aims to determine the influence of company size, ownership structure, and company growth on company value. The population in this study is manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique used the purposive sampling method according to the criteria that had been determined and 96 samples were obtained. However, 5 samples are outliers, so that the final total of samples after outliers is 91 samples that can be used in the study. The data analysis method used is a multiple linear regression analysis model. The results of the study show that managerial ownership and institutional ownership have an effect on the company's value. Meanwhile, the size of the company and the growth of the company have no effect on the value of the company
PENGARUH PROFITABILITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN: STUDI PADA PERUSAHAAN SEKTOR FINANCIALS SUBSEKTOR BANKS YANG TERDAFTAR DI BEI Adinda Sekar Ayu Nur Aini; Agus Endro Suwarno
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.636

Abstract

Company value is a condition achieved by a company to attract the trust of an investor both from the company's performance and future prospects. This study aims to analyze the influence of profitability, capital structure, company size, and financial performance on the value of study companies in the financial sector of banks listed on the Indo Esia Stock Exchange in 2020-2022. The sampling technique used in this study is purposive sampling. A total of 96 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results of the study provide empirical evidence that profitability, capital structure, and company size have no effect on company value. Meanwhile, financial performance affects the company's value
Pengaruh Return On Assets, Return On Equity, Earning Per Share, Dan Debt To Equity Ratio Terhadap Harga Saham Ikhda Choeru Tunisa; Agus Endro Suwarno
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9961

Abstract

The purpose of this study is to determine the influence of Return On Assets, Return On Equity, Earning Per Share, and Debt To Equity Ratio on stock prices in companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sampling method employed in this research is purposive sampling technique, resulting in a sample size of 111 companies over 3 years. Secondary data was utilized and processed using SPSS. The findings of the research indicate that Return On Assets has no significant effect on stock prices, Return On Equity has no significant effect on stock prices, Earning Per Share has a significant effect on stock prices, and Debt To Equity Ratio has no significant effect on stock prices.
Analisis Faktor – Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Mawaddah, Nadaul; Suwarno, Agus Endro
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6646

Abstract

Penelitian ini bertujuan untuk menganalisis faktor – faktor yang mempengaruhi income smoothing pada perusahaan transportasi dan logistik yang terdaftar di bursa efek Indonesia. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan transportasi dan logistik yang telah terdaftar pada Bursa Efek Indonesia pada tahun periode 2019 sampai 2022 sebanyak 26 perusahaan. Jenis data yang digunakan dalam penelitian ini berupa data sekunder. Metode yang digunakan dalam penelitian ini menggunakan pendekatan non-probability sampling. Analisa statistik yang digunakan pada penelitian ini adalah analisa statistic deskriptif dan dengan menggunakan model regresi logistik. Indeks Eckel digunakan untuk mengklasifikasikan perusahaan yang melakukan dan tidak melakukan praktik perataan laba. Hasil penelitian diperoleh kesimpulan bahwa leverage, ukuran perusahaan, profitabilitas, dan nilai perusahaan tidak berpengaruh terhadap praktik perataan laba, sedangkan kepemilikan manajerial berpengaruh terhadap praktik perataan laba. Kata Kunci: perataan laba, leverage, ukuran perusahaan, profitabilitas, nilai perusahaan, kepemilikan manajerial
Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality Suwarno, Agus Endro; Anggraini, Yayi Bely; Puspawati, Dewita
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10678

Abstract

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018. Population of the research is 90 food an beverage companies listed in Indonesian Stock Exchange of 2014-2018. Sample was taken by using purposive sampling, namely sampling with certain consideration. Based on the criteria, data sample of 104 food and beverage companies for period of three years were obtained, so that sample was 49 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit fee, audit tenure, audit rotation and auditor reputation have no influences to the audit quality.
Earnings Management on Firm Value, Audit Quality, and Managerial Ownership As Moderating Variables Suwarno, Agus Endro; Rahiliya, Fernandaningky Dewi; Kusumawati, Eny
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16452

Abstract

This study aims to analyze the influence of earnings management on firm value with audit quality and managerial ownership as moderating variables. The population of this study was companies included on the LQ45 index during the 2015-2019 period. The sample was determined by the purposive sampling technique, and it obtained 85 sample companies. This research employed statistical analysis by regression analysis with moderating variables. This study revealed that earnings management affected firm value. Managerial ownership could moderate the relationship between earnings management and firm value. Meanwhile, audit quality could not moderate the relationship between earnings management and firm value.
EFFECT OF PROFITABILITY, BUSINESS SIZE, AND INSTITUTIONAL OWNERSHIP ON BUSINESS VALUE WITH CAPITAL STRUCTURE AS A MODERATING VARIABLE (Empirical Study on Food and Beverage Companies Listed on The Indonesia Stock Exchange for The 2017-2020 Period) Arifin, Atwal; Fauziah, Siti; Suwarno, Agus Endro
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.20408

Abstract

This study aims to analyze the effect of profitability, business size, and institutional ownership on business value with capital structure as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. Using purposive sampling, 48 companies were selected as the sample. Multiple regression analysis with IBM SPSS Statistics 25 was employed to analyze the data. The analysis unveiled that profitability affected business value. However, business size had no influence on business value, and institutional ownership did not significantly impact business value. Moreover, the capital structure could moderate profitability with business value but could not moderate business size and institutional ownership.
Pengaruh Kepuasan Pelanggan, Manfaat, Presepsi Harga, Risiko, Terhadap Minat Beli Pada Situs Belanja Online (Studi Empiris Pada Mahasiswa Universitas Muhammadiyah Surakarta) Tania Ilu Anastasia; Agus Endro Suwarno
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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

Abstract

The Indonesian National Exams was a standard evaluation tool for students in junior high school to measure graduate competencies achievement on some subjects. It had been carried out for more than a decade based on government regulation number 19 of 2005 which was revised to number 19 of 2015. Additionally, it aimed to provide a quality map of Indonesian education. In accordance with the National Exam aim, the objectives of this research are for (1) knowing the result of visual analysis of National Exam average score (2) knowing which the most influential subjects to the National Exam average score (3) analyzing the National Exam score cluster. Data used in this research is National Exam average score from 2016 to 2019 taken from the Center for Educational Assessment of the Ministry of Education and Culture. The result shows that in general there is a statistical significant decrease on average score of National Exam of 2016 and the years after for all subjects. National Exam which was computer based and incorporated higher order thinking skill (hots) questions was suspected to contribute to the decline. Furthermore, after 2016 National Exam was no longer a vital factor to determine graduation so that its role was not as important as before. There are also differences in average National Exam score among regions. There were 7 provinces which their average score were below the national average score. The results of principle component analysis shows some subjects contribute most to the overall average score. Moreover, the result of cluster analysis confirms that there is still a disparity education quality between provinces in Indonesia. Therefore, the regular government policies to reduce this disparity are necessary.
Pengaruh Likuiditas, Profitabilitas, Ukuran Perusahaan, dan Umur Perusahaan terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019) Maulana, Firnanda Farhan; Suwarno, Agus Endro
Review of Accounting and Business Vol. 3 No. 2: Review of Accounting and Business: Vol 3 No 2, December 2022
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v3i2.558

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, profitabilitas, ukuran perusahaan dan umur perusahaan terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Sampel dalam penelitian ini menggunakan 71 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Teknik pengambilan sampel menggunakan metode purposive sampling. Faktor-faktor tersebut kemudian diuji dengan menggunakan regresi logistic pada tingkat signifikansi 5 persen. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan perusahaan manufaktur. Sedangkan likuiditas, profitabilitas dan umur perusahaan tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan perusahaan manufaktur.
Co-Authors Adinda Sekar Ayu Nur Aini Afifah, Ikrimah Muna Abir Anantyasari, Malta Anggraini, Yayi Bely Arfan Ikhsan Arfan Ikhsan, Arfan Asri, Nuraini Binti Atwal Arifin Atwal Arifin, Atwal Chabibatul Mu'awanah Dewita Puspawati Eny Kusumawati Eny Kusumawati Erma Setiawati Ester Kusuma Wardani Fadya Almira Fanisa Maharani Bay Fauzan Fernandaningky Dewi Rahiliya Ikhda Choeru Tunisa Intan Yunnyarti Permatasari Izzat El-Maula Pangesti Syafi'i Juniarti A. S., Titis Luh Putu Ratna Sundari Malta Anantyasari Maulana, Firnanda Farhan Mawaddah, Nadaul Muh Nashiruddin Mutiara Azisah Mu’awanah, Chabibatul Nova Anggya Prestiana Nuraini Binti Asri Pratiwi, Nelysa Farayoga Sriya Rahiliya, Fernandaningky Dewi Raja Fikri Ilham Rasyid, Rachman Nur Siti Fauziah Siti Fauziah Suhartiningsih Suhartiningsih Sularmi Sularmi Surya Asih Pratiwi Suyatmin Suyatmin Suyatmin Suyatmin, Suyatmin Tania Ilu Anastasia Tarisa, Rahma Titis Juniarti A. S. Yayi Bely Anggraini