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PENGARUH CAPITAL INTENCITY RATIO DAN LEVERAGE TERHADAP MANAJEMEN LABA (PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Lesi Herlina Putri; Ela Widasari; Sri Intan Purnama
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

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Financial statements are one source of information about the condition and performance of a company, many companies are carrying out certain strategies to be better and be able to compete. This study aims to analyze the effect of Capital Intensity Ratio (CIR) and Leverage (DAR) on Earnings Management. This study uses quantitative methods, with the type of data that is secondary data in the form of financial statements. The population used in this study are LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 as many as 45 companies. Samples were taken using the purposive sampling technique, where the LQ45 companies that were used as research samples were 13 companies with observations for 5 years, so the research sample obtained was 65 financial statement data. The data analysis technique in this study used the classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, multiple linear regression analysis, hypothesis testing consisting of coefficient of determination, t test and F test using The results of this study partially show that there is a significant effect of the Capital Intensity Ratio (CIR) variable on earnings management while the Leverage (DAR) variable partially has no effect on earnings management. Simultaneously Capital Intensity Ratio (CIR) and Leverage (DAR) affect earnings management.

ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA PERUSAHAAN GO PUBLIC SUB SEKTOR PROPERTY DAN REAL ESTATE Nisa Medithiana; Ela Widasari; Siti Mudawanah
The Asia Pacific Journal Of Management Studies Vol 11 No 3 (2024)
Publisher : Universitas La Tansa Mashiro

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Company performance is a series of processes that are referred to and measured over a certain period of time based on an agreement that has been made previously. This study aims to examine and analyze the implementation of Good Corporate Governance (GCG) on the performance of service industry companies in the property and real estate sub-sectors listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The method used in this research is the quantitative method. The sample of this research is 12 property and real estate sub-sector service industry companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Company performance is measured using Tobin's Q value, and using purposive sampling technique. The analysis technique used is multiple linear regression analysis technique using the SPSS V.20 . program The results of the study show that for the t-test there is a partial effect between the size of the board of directors, independent board of commissioners and audit committee on company performance. As for the F test, there is a significant effect between the size of the board of directors, the independent board of commissioners, and the audit committee on the company's performance simultaneously.

PENGARUH KUALITAS LABA DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER Fia Fadia Inayah; Ela Widasari; Siti Mudawanah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i2.1320

The value of the company becomes the main goal of the company because the value of the company is one of the indicators of the prosperity of the company or shareholders. The purpose of this study is to determine the Quality of Profit (KL), Return On Assets (ROA) and Earning Per Share (EPS) to Company Value proxied by Price Book Value (PBV) in Primary Consumer Goods Sector Companies listed on the Indonesia Stock Exchange (IDX) for the 2017 – 2021 period. This research method is causal quantitative with a research population of 103 companies, sampling techniques using purposive sampling techniques, so that a sample of 31 companies was obtained. To test the hypothesis, this study used multiple linear regression analysis techniques using IBM SPSS 25 software. The results of this study show that partially the quality of profit (KL) does not have a significant effect on price book value (PBV), partially return on assets (ROA) has a significant effect to Price Book Value (PBV), partially Earning Per Share (EPS) has a negative and significant effect on Price Book Value (PBV) and Simultaneously The Quality of Profit (KL), Return On Assets (ROA) and Earning Per Share (EPS) has a significant effect on the Price Book Value (PBV) in Primary Consumer Goods Sector Companies listed on the Indonesia Stock Exchange for the 2017-2021 period.

PENGARUH KEPUTUSAN INVESTASI (PER), KEPUTUSAN PENDANAAN (DER) DAN KEBIJAKAN DEVIDEN (DPR) TERHADAP PRICE TO BOOK VALUE Anita Ester Rahayu; Ela Widasari; Siti Mudawanah
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

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Price to Book Value (PBV) is a ratio that can describe the comparison between the stock price and the book value of equity. The higher the PBV value, the greater the share price. This study aims to examine and analyze the effect of Investment Decisions, Funding Decisions and Dividend Policy on Price to Book Value of LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017- 2021 period. The data used is secondary data with the method used is the quantitative method. The population in this study amounted to 45 companies LQ45 and samples taken using purposive sampling as many as 17 companies. The analysis technique used is classical assumption test, multiple linear regression, coefficient of determination test, correlation coefficient test and hypothesis testing using SPSS v.25. The results of the analysis carried out show that partially the Investment Decision (PER) has a significant effect on PBV, then H1 is accepted. The Funding Decision (DER) has no effect on PBV, so H2 is rejected. And the Dividend Policy (DPR) has no effect on PBV, so H3 is rejected. Meanwhile, simultaneously the Investment Decision (PER), Funding Decision (DER) and Dividend Policy (DPR) affect PBV, then H4 is accepted..

PENGARUH KEPUTUSAN INVESTASI (PER), KEPUTUSAN PENDANAAN (DER) DAN KEBIJAKAN DEVIDEN (DPR) TERHADAP PRICE TO BOOK VALUE Anita Ester Rahayu; Ela Widasari; Siti Mudawanah
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

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Price to Book Value (PBV) is a ratio that can describe the comparison between the stock price and the book value of equity. The higher the PBV value, the greater the share price. This study aims to examine and analyze the effect of Investment Decisions, Funding Decisions and Dividend Policy on Price to Book Value of LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017- 2021 period. The data used is secondary data with the method used is the quantitative method. The population in this study amounted to 45 companies LQ45 and samples taken using purposive sampling as many as 17 companies. The analysis technique used is classical assumption test, multiple linear regression, coefficient of determination test, correlation coefficient test and hypothesis testing using SPSS v.25. The results of the analysis carried out show that partially the Investment Decision (PER) has a significant effect on PBV, then H1 is accepted. The Funding Decision (DER) has no effect on PBV, so H2 is rejected. And the Dividend Policy (DPR) has no effect on PBV, so H3 is rejected. Meanwhile, simultaneously the Investment Decision (PER), Funding Decision (DER) and Dividend Policy (DPR) affect PBV, then H4 is accepted..

PENGARUH KEJELASAN SASARAN ANGGARAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA DI SEKRETARIAT DAERAH (SETDA) KAB. LEBAK Amara Austin; Ela Widasari; Imas Fatimah
The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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The Regional Secretariat (SETDA) is an auxiliary element of the local government is a public organization. This study aims to test and analyze the effect of clarity of budget goals and accounting control on performance accountability in the Regional Secretariat of Lebak Regency. This research uses quantitative methods by collecting data using primary data. The population in this study was 91 respondents to setda employees. The sample in this study used a total sampling of only 63 respondents. This study used a likert scale. The analysis technique used in this study is multiple linear regression analysis. The result of this study is that clarity of budget goals on performance accountability has no effect. For the influence of accounting control on performance accountability has an effect. For clarity of budget goals and accounting control of performance accountability affects simultaneously in the Regional Regional Office of Lebak Regency..

PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN (ROA) PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Sifa Indra Oktaviyani; Ela Widasari; Imas Fatimah
The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023)
Publisher : Universitas La Tansa Mashiro

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Financial performance is an effort made by a company to measure the success of a company in generating profits, so that it can see the growth and potential for good development of the company by relying on existing resources. This study aims to determine the effect of Good Corporate Governance on the financial performance of primary consumer sector companies listed on the Indonesia Stock Exchange in 2017- 2021. The proxies used for Good Corporate Governance are institutional ownership, the board of directors and the audit committee. Measurement of financial performance using Return On Assets (ROA). The method used in this research is by using quantitative methods. The results of the study partially show that there is an effect of the board of directors on financial performance, while institutional ownership and audit committee variables have no effect on financial performance. As for the simultaneous test, there is a significant effect between institutional ownership, the board of directors and the audit committee on financial performance.

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