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All Journal Juara: Jurnal Riset Akuntansi JDE (Journal of Developing Economies)
Hazim, Raihan
Unknown Affiliation
Decision Sciences, Operations Research & Management

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Influence of Political Connections and Efficiency on Financial Performance and Its Implications on Firm Value Hazim, Raihan; Mediawati , Elis
Journal of Developing Economies Vol. 8 No. 2 (2023)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jde.v8i2.47848

Abstract

This research aims to determine the influence of political connections and efficiency on financial performance and their implications for stock value. The research design employed in this study is quantitative research. The population of this study consists of 66 companies in the mining sector listed on the IDX Sector Energy. The sampling technique used in this research is purposive sampling. The data used are secondary data obtained from www.idx.co.id. Hypothesis testing is conducted using Partial Least Square analysis. The results of this study indicate that 1) Political connections have a non-significant positive influence on financial performance; 2) Efficiency has a significant favorable influence on financial performance; 3) Financial performance has a significant favorable influence on company value; 4) Financial performance has a non-significant positive mediating effect on the relationship between political connections and company value; 5) Financial performance has a significant positive mediating effect on the relationship between efficiency and company value.
Analisis Relevansi Nilai Informasi Akuntansi Sebelum dan Setelah Penerapan PSAK 72 di Indonesia Widaningsih, Mimin; Mediawati, Elis; Revita, Ira; Hazim, Raihan; Nuriyah, S. Rizka
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i1.7868

Abstract

PSAK 72 is still considered a new PSAK, namely it will become effective in 2020, so research still needs to be carried out regarding the effect of implementing PSAK 72 in terms of the level of value relevance of the accounting information.  This research is a quantitative research with descriptive and verification methods which aims to empirically test the differences in the relevance of the value of accounting information as measured by the Ohlson model for the period before and after the implementation of PSAK 72 concerning Income from Contracts with Customers in Property and Real Estate Sector companies.  The research results show that before the implementation of PSAK 72 variables that had relevance value for accounting information were only Book Value Per Share, whereas after the implementation of PSAK 72 variables that had relevance value for accounting information were Earning Per Share and Book Value Per Share.  Then, before and after the implementation of PSAK 72, Earning Per Share and Book Value Per Share together have the relevance of the value of accounting information.  Furthermore, there is an increase in the relevance of accounting information after the implementation of PSAK 72 in Property and Real Estate Sector companies.
Co-Authors Elis Mediawati, Elis Nuriyah, S. Rizka Revita, Ira Widaningsih, Mimin