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All Journal Jurnal Buana Akuntansi Journal of Social Research
Bangun, Bastanna Erlayas
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Board Diversity Dan Sales Growth Terhadap Financial Distress Yang Dimoderasi Oleh Board Remuneration Pada Perusahaan Pertambangan Di Indonesia Bangun, Bastanna Erlayas; Bahtiar Usman; Hartini
Jurnal Buana Akuntansi Vol 9 No 2 (2024): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v9i2.7791

Abstract

This study aims to analyze influence of the independent variables Board Diversity (consisting of Demographic Diversity and Cognitive Diversity) and Sales Growth on the dependent variable Financial Distress with the moderating variable being Board Remuneration and the control variables Firm Size, Company Age, Total Asset Turn Over in mining companies listed on the BEI (Exchange Indonesian Effect) during the period 2018 - 2022. The study sample was selected using a purposive sampling method so that 43 (forty three) companies were obtained that met the criteria to become the sample. Data analysis used to test the hypothesis is multiple regression analysis using the Eviews-12 program. In predicting the value of financial distress, the author uses the Zmijewski model analysis or what is often known as the X-Score method. Based on the results of study that has been carried out, it is known that the Board Diversity variable, especially the Demographic Diversity variable, has a negative influence on Financial Distress, and the Sales Growth variable for both the Demographic Diversity and Cognitive Diversity variables has a positive influence on Financial Distress. The results of this study also show that the two Board Diversity variables, namely Demographic Diversity and Cognitive Diversity and Sales Growth on Financial Distress are moderated by Board Remuneration, so the one that has an influence is Sales Growth, both for the two components, namely Demographic Diversity and Cognitive Diversity, which have a negative influence.
Value Relevance of Financial Information: Empirical Evidence from Indonesia Putri, Fara Ghassani; Panjaitan, Zulkarnain; Bangun, Bastanna Erlayas; Lestari, Henny Setyo; Leon, Farah Margaretha
Journal of Social Research Vol. 2 No. 8 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i8.1319

Abstract

This research aims to analyze the factors that influence stock prices. The independent variables in this research are book value per share, dividends per share, earnings per share, operating cash flow per share, and return on assets, while the dependent variable is the stock price. The research sample used 45 (forty-five) consumer cyclical industry companies that were listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used purposive sampling and the analytical method panel data regression. The results of the research explain that operating cash flow per share has a book value per share, dividends per share, and operating cash flow per share have a significant effect on stock prices, but earnings per share and return on assets have no effect on stock prices. The implication of the research that has been done is to provide direction for financial managers regarding the value relevance of financial information which can be seen from the book value per share, dividends per share, earnings per share, operating cash flow, and return on assets on stock prices. This research result is useful in the process of deciding on policies and assessing company performance. Meanwhile, the investors provide information that there is a strong relationship between financial information and stock prices.
Co-Authors Bahtiar Usman Hartini Leon, Farah Margaretha Lestari, Henny Setyo Panjaitan, Zulkarnain Putri, Fara Ghassani