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Keputusan Investasi Perusahaan FCMG Saat Era Endemik Covid-19 Yang Dimoderasi Firm Performance Merna Surjadi; Tandry Whittleliang Hakki; Christian Suryadi
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 1 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i1.2695

The investment process is a process when investors make decisions about the business or business sector to be chosen, how profitable it is if investors make investments, and when investments should be implemented to generate profits in the future. Investors who invest in stocks aim to maximize returns. This study aims to examine the Influence of Investment Decisions, Company Growth and Company Size on Stock Returns. Then the researcher also analyzed the role of firm performance as a moderation of the influence of Investment Decisions, Company Growth, and Company Size on stock returns. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Investment Decisions have a significant effect on Stock Returns, Company Growth does not affect Stock Returns, Company Size has a significant effect on Stock Returns, Company Performance strengthens the influence of Investment Decisions on Stock Returns, Company Performance does not strengthen the influence of Company Growth on Stock Returns, Company Performance strengthens the influence of Company Growth on Stock Returns

Pengaruh Risiko Bisnis, Kualitas Audit Terhadap Kinerja Perusahaan Dengan Agresivitas Pajak Sebagai Intervening Merna Surjadi; Tandry Whittleliang Hakki; Therianty Surya Pranoto
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 2 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (November - Desember 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i2.2696

Perusahaan yang baik harus mampu mengontrol potensi finansial maupun potensi non-finansial dalam memaksimalkan kinerja perusahaan untuk eksistensi perusahaan dalam jangka panjang. Memaksimalkan kinerja perusahaan sangat penting artinya bagi suatu perusahaan, karena dengan memaksimalkan kinerja perusahaan berarti juga memaksimalkan kemakmuran pemegang saham yang merupakan tujuan utama dari suatu perusahaan. Penelitian ini bertujuan untuk menguji pengaruh risiko bisnis, kualitas audit, agresivitas pajak terhadap kinierja perusahaan yang dilakukan perusahaan. Pada penelitian ini mengambil populasi penelitiannya pada perusahaan sektor financial yang terdaftar di Indonesia Stock Exchange periode 2019-2021. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan perusahaan yang dijadikan sampel. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitain kuantitatif. Sampel dipilih dengan menggunakan metode purposive sampling. Untuk pengujian hipotesis, penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Hasil penelitian menunjukkan bahwa Risiko bisnis, Kualitas Audit, dan Aggresivitas Pajak berpengaruh signifikan terhadap kinerja perusahaan. Kemudisan, Risiko Bisnis berpengaruh terhadap kinerja perusahaan melalui agresivitas pajak sebagai Intervening dan Kualitas Audit berpengaruh terhadap kinerja perusahaan melalui agresivitas pajak sebagai Intervening.

Career Selection of Professional Accounting: Determination of Internal and External Factors During the New Normal Era in S1 Accounting Graduates in Indonesia Carlos Pangestu, Juan; Merna Surjadi
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 5 (2022): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i5.1506

This study examines the accounting graduates (S1) in Indonesia. Specifically, this study examines Determination of Internal and External Factors of Careeer selection of Professional accounting in this study, the research subjects used were Accounting Students at several universities in Indonesia, especially in Java, namely: the city of Jakarta, the city of Bandung, and the city of Surabaya. This study uses quantitative methods by using the type of research conducted with quantitative approaches and data. Based on the results of research and discussions that have been carried out, conclusions can be drawn: Perception of Professional Accountants has a significant influence on the Career Interest of a student in a career as a Public Accountant. The interest of an accounting graduate who will pursue his career as a public accountant starts from the person's perception of the professional public accountant itself. Knowledge of Accounting has no significant and positive effect on Public Accountant Career Interest. As an accounting graduate who will determine his career as a Public Accountant, it is an absolute requirement to have knowledge of Accounting Science, especially in Financial Accounting Standards and International Financial Reporting Standards. This has a significant and positive effect, where with in-depth and adequate Accounting Science, a person will be right in determining his career to become a reliable and professional Public Accountant.

Career Selection of Professional Accounting: Determination of Internal and External Factors During the New Normal Era in S1 Accounting Graduates in Indonesia Carlos Pangestu, Juan; Merna Surjadi
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 5 (2022): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i5.1506

This study examines the accounting graduates (S1) in Indonesia. Specifically, this study examines Determination of Internal and External Factors of Careeer selection of Professional accounting in this study, the research subjects used were Accounting Students at several universities in Indonesia, especially in Java, namely: the city of Jakarta, the city of Bandung, and the city of Surabaya. This study uses quantitative methods by using the type of research conducted with quantitative approaches and data. Based on the results of research and discussions that have been carried out, conclusions can be drawn: Perception of Professional Accountants has a significant influence on the Career Interest of a student in a career as a Public Accountant. The interest of an accounting graduate who will pursue his career as a public accountant starts from the person's perception of the professional public accountant itself. Knowledge of Accounting has no significant and positive effect on Public Accountant Career Interest. As an accounting graduate who will determine his career as a Public Accountant, it is an absolute requirement to have knowledge of Accounting Science, especially in Financial Accounting Standards and International Financial Reporting Standards. This has a significant and positive effect, where with in-depth and adequate Accounting Science, a person will be right in determining his career to become a reliable and professional Public Accountant.

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