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All Journal Buletin Poltanesa
Vitriyan Espa
Tanjungpura University
Agriculture, Biological Sciences & Forestry Computer Science & IT Education

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Journal : Buletin Poltanesa

 1 
The Effect of Good Corporate Governance on The Value of IDX 30 Companies Listed on The Indonesia Stock Exchange Nida Awvada; Vitriyan Espa; Muhammad Fahmi; Syarif M Helmi; Nina Febriana Dosinta
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3310

Abstract

This study aims to examine the influence of Good Corporate Governance (GCG) on firm value in companies listed in the IDX30 index on the Indonesia Stock Exchange. The background of this research stems from the growing importance of GCG implementation, particularly after the 1997 Asian financial crisis, where internal issues such as weak institutional supervision and poor investment decisions were identified. The study adopts a quantitative approach, utilizing secondary data from annual reports and financial statements of IDX30 companies. Analytical methods include classical assumption tests and multiple regression analysis to determine the effect of GCG variables such as board of commissioners, independent commissioners, audit committee, and institutional ownership on firm value. The results show that GCG practices significantly affect firm value. This finding reinforces the notion that good governance practices enhance transparency, accountability, and stakeholder trust, which are critical in boosting the company's market performance and attractiveness to investors.
Analysis of the Influence of Third Party Funds, Capital Adequacy, and Credit Distribution on Banking Profitability with Operational Efficiency as a Moderating Variable Sabri; Muhammad Fahmi; Rudi Kurniawan; Sari Rusmita; Vitriyan Espa
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3311

Abstract

This study aims to analyze the effect of Third Party Funds (TPF), Capital Adequacy, and Credit Distribution on banking profitability, with Operational Efficiency as a moderating variable. This study uses a quantitative approach with secondary data from the financial statements of Regional Development Banks (BPD) during the period 2021–2023, namely the post-COVID-19 pandemic period. Data processing was carried out using the SPSS version 25 application. The results of the study showed that TPF did not have a significant effect on profitability, indicating that the amount of funds collected was not necessarily accompanied by the effectiveness of their utilization. On the other hand, Capital Adequacy and Credit Distribution were proven to have a significant effect on bank profitability. Operational Efficiency acts as a moderating variable that strengthens the relationship between Capital Adequacy and profitability, but is unable to moderate the effect of TPF or Credit Distribution. This finding supports the Signaling Theory, which states that capital adequacy and operational efficiency can be positive signals for bank performance, especially in the context of post-pandemic economic recovery.
The Revenue Recognition Based on PSAK 72 in Real Estate Companies Listed on The Indonesia Stock Exchange for 2018 to 2021 Dynda Shafiyah Azzahrah; Khristina Yunita; Rudi Kurniawan; Sari Rusmita; Vitriyan Espa
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3328

Abstract

This study aims to examine the impact of implementing PSAK 72 on revenue recognition within the Indonesian real estate sector. Using a comparative descriptive method with a quantitative approach, this research analyzed seven major real estate companies listed on the Indonesia Stock Exchange from 2018 to 2021. The results showed variations in financial performance indicators such as Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) before and after the implementation of PSAK 72. The findings indicate that the standard significantly influences financial reporting and profitability due to stricter revenue recognition criteria. This research provides insights into the practical effects of PSAK 72 for stakeholders in the real estate industry.
Co-Authors Dynda Shafiyah Azzahrah Khristina Yunita Muhammad Fahmi Nida Awvada Nina Febriana Dosinta Rudi Kurniawan Sabri Sari Rusmita Syarif M Helmi