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INDONESIA
Jurnal Ekonomi
Published by Universitas Tarumanagara
ISSN : 08549842     EISSN : 25804901     DOI : https://doi.org/10.24912/je.v30i1.2645
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts on the various topics include, but are not limited to, topics covered include: Business Studies, Ethics Education Issues, Entrepreneurship Services, Strategic Alliances Microeconomics Behavioural and Health Economics Government Regulation, Taxation Macroeconomics Financial Markets, Investment, Banking International Economics, FDI Economic Development Environmental Studies, Urban Issues, Emerging Markets Empirical Studies, Quantitative/Experimental Methods
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 26 No. 3 (2021): November 2021" : 10 Documents clear
Dampak Rasio Keuangan Dan Pandemi COVID-19 Terhadap Kinerja Keuangan Villy; Nuryasman MN
Jurnal Ekonomi Vol. 26 No. 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i3.794

Abstract

This study has the purpose to determine the effect of ratios on financial performance by using current ratios, quick ratios, dan debt to assets ratios as measuring instruments for the dependent variable and using return on assets as measuring instruments for independent variables. The population of the financial statements is PT Multisport Indonesia for the 2019-2021 period. The sampling technique is purposive sampling. The analytical method to test the hypothesis is path analysis. Data processing using Eviews10 software. The result of the study found that the current ratio had a significant positive effect on return on assets, the quick ratio had a significant negative effect on return on assets,  and the debt on assets ratio had an insignificant negative effect on return on assets.
Pengaruh Struktur Kepemilikan Terhadap Kebijakan Dividen Perusahaan Manufaktur Yang Terdaftar Di BEI Haura Raihana Tsani Effendi; Ferina Ainul Latiefa; Henny Setyo Lestari
Jurnal Ekonomi Vol. 26 No. 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i3.795

Abstract

The purpose of this research is to conclude the impact of ownership structure on dividend yield. The sample in this study are companies from the manufacturing sector listed on Indonesia Stock Exchange in 2016-2020. The sampling technique used in this study is purposive sampling and the analysis method is panel data regression. The independent variables in this study are institutional ownership, foreign ownership and government ownership, and the control variable is profitability, with the dividend yield as the dependent variable. The results show that foreign ownership and profitability have a positive effect on dividend yield, while institutional ownership and government ownership have no effect on dividend yield. This study is expected to give implications for company managers. by paying attention to the amount of profit earned so that shareholders get dividend yield, and also expected to be a source of information for potential investors to see the level of profit and dividend yield given by the company to shareholders.
Biaya Modal Perusahaan Di Indonesia: Tanggung Jawab Sosial Dan Tata Kelola Perusahaan Amrie Firmansyah; Arifah Fibri Andriyani; Moch. Luthfi Mahrus; Wahyudi Febrian; Pramuji Handar Jad
Jurnal Ekonomi Vol. 26 No. 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i3.796

Abstract

The high capital cost indicates the company's risk to obtain funding from debt and equity. The test in this study aims to prove the association between corporate social responsibility and corporate governance with the cost of capital. This study employs data sourced from financial reports and annual reports of the listed companies on the Indonesia Stock Exchange, downloaded from www.IDX.co.id. In addition, this research data also employs stock price information sourced from finance.yahoo.com. The sample selection in this study used purposive sampling with a total sample of 260 observations from 65 companies from 2016 to 2019. The hypothesis test in this study used multiple linear regression analysis for panel data. This study concludes that corporate governance is positively associated with the cost of capital, while corporate social responsibility is negatively associated with the cost of capital. This study suggests that Indonesia's capital market supervisory authority needs to improve its governance policies and governance oversight mechanisms for companies listed on the Indonesia Stock Exchange.
Pengaruh Intellectual Capital Dan Leverage Terhadap Financial Performance Dengan Moderasi Firm Size Viriany; Henny Wirianata
Jurnal Ekonomi Vol. 26 No. 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i3.797

Abstract

The purpose of this study is to obtain empirical evidence in regard to the effect of intellectual capital, leverage, and liquidity on financial performance, with firm size as a moderating variable on companies in the manufacturing sector, listed in Indonesia Stock Exchange for the 2017-2019 period. The research data was tested by utilizing Eviews version 11. The research samples that were used are 64 companies in the manufacturing sector with a total of 192 data sorted by utilizing the purposive sampling technique. The research results indicate that intellectual capital possesses a positive and significant effect on financial performance, while leverage possesses an insignificant effect on financial performance. Furthermore, the results also indicate that firm size moderate the effect of intellectual capital and leverage on financial performance.
Dampak Tata Kelola Perusahaan Terhadap Kebijakan Pembayaran Dividen Pada Perusahaan Manufaktur Veren Velicia Natalie; Yunita Kusumaningrum; Henny Setyo Lestari
Jurnal Ekonomi Vol. 26 No. 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i3.798

Abstract

This research paper scrutinizes the influence of corporate governance which was one of the determinants of dividend payments policy. A total of 195 manufacturing companies listed on the Indonesia Stock Exchange were used for the sample of this research and used 5 years period starting from 2016 to 2020. The data used in this paper is secondary data and the sampling method is using the purposive sampling method. The panel data regression method is used for this research to test the influence of independent variables on the dependent variables. The outcome of this study reveals that board gender diversity and return on asset ratio (ROA) have a negative effect on the dividend payout ratio (DPR). However, board size and leverage have no effect on the dividend payout ratio (DPR). This research expected to provide information and overview to investors in making an investment decision to pay attention to corporate governance because it's has an impact on the firm's dividend payout policy.
Faktor Penentu Tarif Pajak Efektif Pada Perusahaan Kesehatan: Sebelum dan Saat Covid-19 Anindita Dresti Pinastika; Ferry Irawan
Jurnal Ekonomi Vol. 26 No. 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i3.799

Abstract

The pandemic of Covid-19 had attacked and contributed to Indonesia's economy negatively. State tax revenues could not be achieved given the restrictions on activities that were intensified to prevent the spread of the virus. Incentives issued by the government are one of the factors causing the decline in state revenues, one of which is in the form of lowering corporate tax rates. The effective tax rate used in measuring corporate tax management is tested with the related-parties transaction, profitability, leverage, and ownership structure variables. The effect of this variable is then compared in 2019 and 2020 to observe whether there is a difference before and during the pandemic. The research was conducted on health sector companies a sector that was positively affected by the pandemic. The results of the study show that leverage has an effect on the effective tax rate (ETR) in 2020 while ownership structure has an effect on the ETR in 2019. The effective tax rate of health sector companies, which allegedly decreased due to incentives from the government, has actually increased during the pandemic.
Faktor-Faktor Yang Mempengaruhi Rasio Keuangan Sebagai Prediktor Dari Kinerja Keuangan Perusahaan Ringke Dirdia; Deci Novesa Carani; Henny Setyo Lestari
Jurnal Ekonomi Vol. 26 No. 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i3.800

Abstract

This study aims to examine the impact of the quick ratio, total assets turnover, leverage, company size, sales growth, and the consumer price index on the financial performance of companies in the property and real estate sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2020 period. a total of 39 companies. The sampling technique was the purposive sampling method. Data analysis using Eviews 10 software. The regression analysis technique is used to more on the influence of financial factors on the company's financial performance, as a result, it can be relied upon to be the basis for conveying suggestions. The results of the analysis share that total assets turnover, leverage, sales growth, and the consumer price index have an impact on financial performance as measured by ROS and ROE. The quick ratio and company size have no effect on the financial performance of the property and real estate sub-sector manufacturing companies listed on the Indonesia Stock Exchange.
Pengaruh Credit Risk Management Pada Financial Performance Bank Konvensional Yang Terdaftar Di BEI Ervina; Vivi Nur Fatimah; Henny Setyo Lestari
Jurnal Ekonomi Vol. 26 No. 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i3.801

Abstract

The purpose of this study is to analyze the impact of credit risk management on the financial performance of Indonesian conventional banks in 2016-2020. The sample in this study was 32 conventional banks from 160 observations using the purposive sampling technique and secondary data. The dependent variable in this paper is measured by profitability using the return on assets proxy while credit risk management is an independent variable. From the research results, LDR and NPLR have no effect on financial performance. CAR has a positive influence on financial performance so that bank managers are expected to be able to maintain their capital adequacy ratio in accordance with the provisions set by Bank Indonesia to maintain their financial performance because a high capital adequacy ratio is considered safe and tends to meet its financial obligations, while CIR and LDR negative effect on financial performance. Increasing the ratio of costs to income indicates a low level of efficiency in banking operational costs, and low liquid assets will increase cash reserves to reduce liquidity risk. Investors can invest their funds in banks that have a high capital adequacy ratio, cost of income ratio and liquidity ratio to avoid financial risk.
Kontribusi Lingkungan Organisasi Terhadap Peningkatan Kualitas Aplikasi Keuangan Survey Pada Perbankan BUMN Lilis Puspitawati; Popy Gurning; Nanang Suryana
Jurnal Ekonomi Vol. 26 No. 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i3.802

Abstract

The quality of the financial application is highly dependent on the organizational environment in which the information system is used. This concept is in line with the facts found in the field that until now the quality of accounting information system applications used by various companies is still relatively low because they often experience errors and are not well integrated which have an impact on the low quality of accounting information. This study aims to determine whether organizational environmental factors in this case represented by organizational structure and culture still have an influence on the quality of accounting information systems. This research uses the descriptive verification method. The sample size in this study was 30 employees of operational units who use accounting information system applications at state-owned banks with branch offices in Bandung, this study uses primary data collected by distributing questionnaires. Statistical testing used is PLS-SEM and hypothesis testing using PLS 3.0 smart software. The results of this study indicate that there is consistency with the results of previous studies that the increasing implementation of organizational culture has an impact on increasing the quality of accounting information systems, and the more effective organizational structure has an impact on the quality of accounting information systems.
Keterkaitan Tata Kelola Perusahaan Non Manufaktur Terhadap Keputusan Dividen Muhammad Rizki Zhafran; Latifah Herman; Henny Setyo Lestari
Jurnal Ekonomi Vol. 26 No. 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i3.803

Abstract

This study aims to determine the effect of ownership structure on dividend policy. The sample used for this research is non-manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2020 period, which total 18 companies. The technique for taking samples in this study is purposive sampling and panel data regression analysis methods. The independent variables used are managerial ownership, the board size, board independence and the control variables are profitability, firm size, corporate tax with dividend decision as to the dependent variable.

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