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All Journal Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan
Salim, Monica
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Good Corporate Governance Dan Budaya Organisasi Terhadap Pencegahan Fraud Pada PT Bank Central Asia Tbk Lisdiono, Purwatiningsih; Salim, Monica; Suwarno, Suwarno
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1717

Abstract

The Covid-19 pandemic has caused financial crises in almost all countries in the world. Based on the results of the ACFE survey, they found more forms of cheating during the pandemic. The banking industry has a very important role in supporting national economic development, for that it is important for banks to prevent fraud. If a bank fails to maintain credibility, it will have an impact on other similar banks and even the entire banking system, which in turn will reduce the financial stability of the country. The purpose of this study was to determine the effect of good corporate governance and organizational culture on fraud prevention at PT Bank Central Asia, Tbk. The author conducted research in three BCA Sub-Branch Offices, namely, Mayor Oking Citeureup, Pasar Cibinong and Graha Cibinong located in Bogor. This study used a sample of 42 respondents. The analytical method used to test the hypothesis is multiple linear regression processed with SPSS 25. The results show that good corporate governance has a positive effect on fraud prevention, organizational culture has a positive effect on fraud prevention, and good corporate governance and organizational culture simultaneously affect fraud prevention. Keywords: Good Corporate Governance, Organizational Culture and Fraud Prevention
PENGARUH PROFITABILITAS DAN STRUKTUR MODAL TERHADAP RETURN SAHAM DENGAN INFLASI SEBAGAI MODERASI Viriany, Viriany; Wirianata, Henny; Imanuel, Steven; Salim, Monica
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 8 No. 2 (2024): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v8i2.31471

Abstract

Return saham merupakan salah satu indikator penting dalam menilai kinerja dan prospek perusahaan. Return saham juga menunjukkan para investor berapa keuntungan atau kerungian yang diperolehnya dalam menginvestasi saham. Untuk mendapatkan return saham yang maksimal, para investor harus mempertimbangkan faktor- faktor yang dapat mempengaruhi return saham. Penelitian ini dilakukan untuk mengumpulkan bukti empiris mengenai pengaruh profitabilitas serta struktur modal terhadap return saham dengan inflasi selaku variabel moderasi pada perusahaan-perusahaan di industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2021-2023 menurut klasifikasi Indonesia Stock Exchange Industrial Classification (IDX-IC). Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Total sampel yang didapatkan adalah 20 perusahaan sub industri makanan olahan dengan observasi 60 data sampel dari tahun 2021- 2023. Data panel dalam penelitian ini akan dianalisa menggunakan moderated regression analysis (MRA) dan software Eviews 12 SV. Hasil menampilkan bahwa profitabilitas serta struktur modal mempengaruhi return saham secara negatif dan signifikan. Inflasi bisa memperkuat pengaruh profitabilitas terhadap return saham namun tidak bisa memperkuat pengaruh struktur modal terhadap return saham. Perusahaan perlu mengevaluasi pengelolaan keuntungan perusahaan untuk dibagikan kepada investor atau sebagai modal operasi, memperhitungkan sumber pendanaan yang optimal yang akan menguntungkan perusahaan, serta melalukan persiapan dan menetapkan strategi yang tepat dalam menghadapi inflasi.   Stock return is one of the most important indicators in valuating company’s performance and prospect. The amount of stock returns shows investors how much gain or loss that they received in investing. To get maximized stock return, investors need to consider many factors that can influence stock return. This research’s objective is to get empirical evidence in regards to the effect of profitability and capital structure on stock return with inflation as the moderating variable on companies in the foods and beverages industry that are listed in the Bursa Efek Indonesia period 2021- 2023 based on the classification provided by Indonesia Stock Exchange Industrial Classification (IDX-IC). Purposive sampling method is used to gather 20 sub-industry processed foods with a total of 60 observations across the year 2021- 2023. Analyses method used in this research is moderated regression analysis (MRA). Results showed that profitability and capital structure has negative and significant effect upon stock return. Inflation can moderate the effect of profitability upon stock return however it cannot moderate the effect of capital structure upon stock return. Companies need to evaluate the management of companies’ profit to be shared upon investors or to be reinvested back to the company, calculate the optimal ratio for company’s capital structure that will benefit the company most, and prepare strategies to face the unknowing inflation.
Co-Authors Henny Wirianata, Henny Henny Wirianata, Viriany, Imanuel, Steven Lisdiono, Purwatiningsih Suwarno Suwarno