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All Journal JISIP: Jurnal Ilmu Sosial dan Pendidikan Abdi Masyarakat
Ulfatun N., Tsalits Agnita
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The Influence of Financial Report Quality, CEO Career Concern, and CEO Gender on Investment Efficiency with Good Governance as a Moderating Variable Aulia, Darlin; Rochmah, Wachda Yuniar; Naya, Fannisa Egista; Ulfatun N., Tsalits Agnita
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 1 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Januari)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i1.6078

Abstract

This study aims to examine the effect of Financial Report Quality, CEO Career Concern, and CEO Gender on Investment Efficiency with Good Governance as a Moderating variable. This research method uses Moderated Regression Analysis (MRA) with Eviews statistical tools. This study uses a sample of 680 observations of non-financial companies in Indonesia during 2022 using panel regression. The results showed that the quality of financial statements has no effect on investment efficiency. The quality of financial statements that has no effect is possible because the overinvestment scenario also has no effect. In this condition, the quality of financial statements has not been able to mitigate the occurrence of overinvestment due to the high agency level. Meanwhile, in underinvestment conditions, the quality of financial reporting has a significant positive effect, which means that the quality of financial reporting can reduce underinvestment because the quality of financial reporting can be used to attract external funds so that the company avoids underinvestment conditions. The career concern variable of the president director has no effect on investment efficiency, this is possible because in underinvestment conditions it also has no effect because most sample companies do not experience funding constraints so that the career concern of the president director does not mitigate underinvestment. Meanwhile, in overinvestment conditions, it has a positive effect. Thus, the concern of the CEO can reduce the occurrence of overinvestment. Good governance variables affect investment efficiency.
The Influence of Financial Report Quality, CEO Career Concern, and CEO Gender on Investment Efficiency with Good Governance as a Moderating Variable Aulia, Darlin; Rochmah, Wachda Yuniar; Naya, Fannisa Egista; Ulfatun N., Tsalits Agnita
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 1 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Januari)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i1.6080

Abstract

This study aims to examine the effect of Financial Report Quality, CEO Article Career Concern, and CEO Gender on Investment Efficiency with Good Governance as a Moderating variable. This research method uses Moderated Regression Analysis (MRA) with Eviews statistical tools. This study uses a sample of 680 observations of non-financial companies in Indonesia during 2022 using panel regression. The results showed that the quality of financial statements has no effect on investment efficiency. The quality of financial statements that has no effect is possible because the overinvestment scenario also has no effect. In this condition, the quality of financial statements has not been able to mitigate the occurrence of overinvestment due to the high agency level. Meanwhile, in underinvestment conditions, the quality of financial reporting has a significant positive effect, which means that the quality of financial reporting can reduce underinvestment because the quality of financial reporting can be used to attract external funds so that the company avoids underinvestment conditions. The career concern variable of the president director has no effect on investment efficiency, this is possible because in underinvestment conditions it also has no effect because most sample companies do not experience funding constraints so that the career concern of the president director does not mitigate underinvestment. Meanwhile, in overinvestment conditions, it has a positive effect. Thus, the concern of the CEO can reduce the occurrence of overinvestment. Good governance variables affect investment efficiency.
Pelatihan Pemanfaatan Fintech Lending dan Payment pada UMKM Aulia, Darlin; YESA, CAESAREANO LAFADO; ULFATUN N., TSALITS AGNITA; EKA A., GADIS ARTHA MEVIA; NABILA T. I., NADA' ALFI
Abdi Masyarakat Vol 4, No 2 (2022): Abdi Masyarakat
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/abdi.v4i2.4269

Abstract

Situasi pandemic Covid-19 saat ini membuat Sebagian besar UMKM mengalami kesulitan dalam hal penurunan jumlah penjualan produk dikarenakan daya beli masyarakat yang menurun sehingga berakibat pada perputaran bisnis UMKM yang terhambat dengan adanya keterbatasan modal serta diversifikasi bisnis yang juga masih terbatas. Oleh karena itu, diperlukan upaya dalam menggeliatkan kembali usaha UMKM untuk menjual produknya. Salah satu upaya yang bisa dilakukan yaitu dengan pengenalan produk yang lebih menarik dan pengenalan sistem pembayaran yang mudah. Adanya perkembangan teknologi informasi, UMKM diharapkan bisa jauh lebih berkembang. Melalui teknologi yang serba digital, informasi dan sistem pembayaran digital akan produk dari UMKM akan mudah dikenal. Hal ini menjadi salah satu solusi UMKM binaan CDC Telkom Surabaya yang membina banyak UMKM yang bergerak di bidang makanan dan minuman, fashion, dan kerajinan tangan. Pembuatan website direktori digital dan pengenalan sistem pembayaran digital ini, diharapkan menjadi salah satu solusi untuk menggeliatkan kembali usaha UMKM yang mengalami penurunan selama masa pandemi. Informasi terpusat di satu website dan sistem pembayaran yang lebih mudah, diharapkan menjadi salah satu jalan untuk meningkatkan penjualan produk UMKM. Deskripsi produk yang lebih jelas dan detail, serta terhububf langsung dengan penjual akan memberikan kemudahan konsumen untuk membeli produk.
Co-Authors CAESAREANO LAFADO YESA Darlin Aulia EKA A., GADIS ARTHA MEVIA NABILA T. I., NADA' ALFI Naya, Fannisa Egista Wachda Yuniar Rochmah