Claim Missing Document
Check
Articles

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.
RELEVANCE OF ISLAMIC BANKING IN INDONESIA TO THE MUAMALAH SYSTEM OF THE PROPHET AND THE CALIPH Anantyasari, Malta; Suwarno, Agus Endro; Nashirudin, Muh.; Mu’awanah, Chabibatul; Asri, Nuraini Binti
Journal of Islamic Economic Laws Vol 5, No 2 July 2022
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v5i2.17657

Abstract

The emergence of Islamic banks in Indonesia today is increasingly mushrooming. This emergence is inseparable from the role of the number of Muslim populations in Indonesia who want an Islamic economic and banking system that is far from usury. The Islamic banking system has been exemplified by the Prophet Muhammad and his companions in the past. His companions have become the basis or foundation for establishing Islamic banks. However, in reality, in Indonesia, the relevance of the Islamic banking system is less attractive. This research is descriptive qualitative research, using the library research method. This study aims to examine the practice of Islamic banking as exemplified at the time of the Prophet Muhammad SAW and to see the relevance and development of Islamic banking practices in Indonesia. This study concludes that the model of banking services, products, and activities exemplified by the Prophet is still used in the Islamic banking system in Indonesia. However, many Islamic bank practices deviate and are not by Sharia rules.
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, dan Leverage Terhadap Kinerja Keuangan Prasetiya, Yogie Bagus; Suwarno, Agus Endro
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1067

Abstract

Munculnya bank dengan prinsip syariah, tentu saja memicu persaingan antar bank. Keadaan tersebut menuntut manajemen bank untuk ekstra keras dalam meningkatkan kinerjanya, industri perbankan merupakan usaha yang sangat mengandalkan kepercayaan, yaitu kepercayaan masyarakat sebagai pengguna jasa perbankan. Pengaruh faktor kepercayaan para nasabah akan sangat berdampak pada kemajuan perkembangan perusahaan perbankan tersebut. Fungsi penting bank dalam menunjang perekonomian suatu negara merupakan alasan mengapa kinerja keuangan bank harus selalu dianalisis untuk mengetahui tingkat kesehatannya. Hal mendasar yang membedakan antara lembaga keuangan konvensional dengan syariah adalah terletak pada pengembalian dan pembagian keuntungan. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif, dengan pendekatan deskriptif. Metode deskriptif adalah metode dilakukan untuk mengetahui dan menjelaskan karakteristik variabel yang diteliti dalam suatu situasi. Berdasarkan hasil analisis data, maka kesimpulan pada penelitian ini adalah ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan, umur perusahaan tidak berpengaruh terhadap kinerja keuangan, profitabilitas berpengaruh terhadap kinerja keuangan, dan leverage tidak berpengaruh terhadap kinerja keuangan pada Perbankan Syariah yang terdaftar di OJK tahun 2017-2022.
Peran Kepemilikan Manajerial dalam Hubungan Antara Tingkat Utang, Siklus Operasi, dan Ukuran Perusahaan Terhadap Persistensi Laba Pratiwi, Surya Asih; Suwarno, Agus Endro
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10320

Abstract

This research aims to analyze the effect of debt level, operating cycle, and firm size on earnings persistence with managerial ownership as a moderating variable in consumer goods companies listed on the Indonesia Stock Exchange in 2020 – 2022. The data used in this study are data secondary with the sampling technique using purposive sampling based on certain criteria so that 53 companies were selected as research samples. Data analysis used multiple linear regression analysis using SPSS 25. The result showed that debt level and operating cycle had an effect on earnings persistence, while firm size had no effect on earnings persistence. Debt level, operating cycle, and firm size moderated by managerial ownership have no effect on earnings persistence.
PENGARUH ROA, ROE, EPS DAN DER TERHADAP HARGA SAHAM PERUSAHAAN (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Natasha Salamona Dewi; Agus Endro Suwarno
Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) Vol. 1 (2022): April
Publisher : Sahid University Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/snpk.vol1.2022.77

Abstract

Pasar modal sebagai sarana pembiayaan bisnis dimana perusahaan memperoleh modal dari investor. Tujuan utama investor membeli saham untuk memperoleh dividen dari selisih antara harga jual dan harga beli saham. Harga saham adalah harga per lembar saham perusahaan yang dikeluarkan di bursa. Penelitian ini bertujuan untuk menguji hubungan antara Return On Assets, Return On Equity, Earning Per Share dan Debt to Equity Ratio terhadap harga saham yang dilakukan pada seluruh perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama periode 2016-2020. Penelitian ini merupakan penelitian kuantitatif yang diuji dengan menggunakan regresi linier berganda melalui SPSS 25. Sampel dalam penelitian ini sebanyak 178 perusahaan yang telah memenuhi kriteria pengambilan sampel dengan menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa variabel Return On Assets, Earning Per Share dan Debt to Equity Ratio berpengaruh positif terhadap harga saham, sedangkan Return On Equity berpengaruh negatif terhadap harga saham. Perusahaan harus lebih memfokuskan kinerja yaitu Return On Assets, Return On Equity dan Earning Per Share untuk dapat meningkatkan harga saham.