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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 22 Documents
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Search results for , issue "Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022" : 22 Documents clear
Faktor-Faktor yang Memengaruhi Revaluasi Aset Tetap pada Perusahaan Manufaktur Teresa Livia; Sufiyati
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.861

Abstract

The purpose of this study is to determine the effect of company’s growth, fixed asset intensity, company size, operating cash flow, and leverage to fixed asset revaluation in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2018-2020. This study tested the classical assumption, namely the multicollinearity test before testing the hypothesis using logistic regression analysis techniques. This study used 444 data obtained from 148 manufacturing companies that have met the established criteria. The data then inputted and calculated using Microsoft Excel and processed using the SPSS version 24 program. The results of this study indicate that company growth and operating cash flow have no significant effect and positive effect on fixed assets revaluation, fixed asset intensity has a significant and positive effect on fixed assets revaluation, and firm size and leverage have no significant and negative effect on fixed assets revaluation.
Faktor-Faktor yang Memengaruhi Struktur Modal dengan Ukuran Perusahaan sebagai Variabel Moderasi Viorenstia Nery; Liana Susanto
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.862

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, firm age, liquidity, and managerial ownership on capital structure with firm size as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2020. The research sample is 38 manufacturing companies that have been selected by purposive sampling method. The research data was processed by the Eviews12 SV program with the multiple regression analysis method. The results of the study show that firm age and liquidity have a negative and significant effect on capital structure. Profitability and anagerial ownership have no significant effect on capital structure. Firm size cannot moderate the effect of profitability and liquidity on capital structure.
Pengaruh Faktor-Faktor Fraud Diamond Dalam Mendeteksi Fraudulent Financial Reporting Dengan Moderasi Komite Audit Pada Industri Pertambangan Fachrizka Zulfa; Hendang Tanusdjaja
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.863

Abstract

This study aims to analyze and determine the effects of financial stability, ineffective monitoring, change in auditor, and directors changes on fraudulent financial reporting, with the audit committee as moderating variable in this study. A purposive sampling technique was used to select the data in this study, and samples were obtained from 96 data on mining sector companies listed on the IDX from 2018 to 2020. This study uses two equation models, namely multiple linear regression and moderated regression analysis (MRA), to analyze secondary data in the form of company financial statements. The data processing in this study uses the Statistical Product and Service Solution version 25 software. According to the results of this study, the ineffective monitoring has a significant negative impact on fraudulent financial reporting. Meanwhile, financial stability, change in auditor, and directors changes did not have a positive or significant effect on fraudulent financial reporting. The audit committee variable can weaken the effect of financial stability, ineffective monitoring, change in auditor, and directors changes on fraudulent financial reporting.
Analisis Faktor-Faktor yang Memengaruhi Struktur Modal Rita Njo; Jonnardi
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.866

Abstract

The purpose of this study is to obtain empirical evidence on the effect of profitability, asset structure, and liquidity on capital structure for consumer goods industry companies listed in Indonesian Stock Exchange during year 2016-2020. Sample was selected using simple random sampling method amounted to 36 samples. Data processed using random effect model and multiple linear regression analysis with helped by EViews 10. The results of this study shows that profitability has no significant influence towards capital structure, asset structure has positive and significant influence towards capital structure, while liquidity has negative and significant influence towards capital structure.
Faktor-Faktor Yang Mempengaruhi Transfer Pricing Pada Perusahaan Manufaktur Erica; Ngadiman
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.867

Abstract

This research aims to obtain empirical evidence about the effect of Tax, Bonus Mechanism, Debt Convenant, and Tunneling Incentive towards Transfer Pricing. This research uses secondary data obtained from Indonesia Stock Exchange (IDX). The population of this research is all manufacture sector companies listed on the IDX in the 2015-2019 period. This research is conducted with a sample size of 50 data that were processed using IBM Statistical Package for the Social Sciences (SPSS) ver 25.0 with multiple linear regression analysis method. The results of this research found that Tax has a significant positive effect on Transfer Pricing. Meanwhile Bonus Mechanism has no significant effect on Transfer Pricing. In addition, Debt Convenant and Tunneling Incentive have a significant negative effect on Transfer Pricing.
Determinant of Dividend Payout Ratiosin Consumer Goods Company Yeko Fongky Chaniago; Agustin Ekadjaja
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.868

Abstract

The purpose of this study was conducted to determine the effect of return on equity,cash ratios and managerial ownership on dividend payout ratios in consumer goods company listed on the Indonesian stock exchange (IDX) in the period 2017-2020. This study uses 15 companies sample from 53 company data were selected using purposive sampling method. The results of the study partially show that return on equity and managerial ownership have a significant and positive effect on the dividend payout ratio, while the cash ratio show positive but not significant results on dividend payout ratio in consumer goods company listed on the Indonesian stock exchange (IDX) in the period 2017 -2020 . Simultaneously, return on equity, cash ratio and manajerial ownership have a significant effect on dividend payout ratio in consumer goods company listed on the Indonesian stock exchange (IDX) in the period 2017-2020 .
Determinants of Non-Performing Loans: Banking Sector Listed in Indonesia Stock Exchange Jason Stefano; Sofia Prima Dewi
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.869

Abstract

This study proposes to obtain empirical evidence whether profitability has a negative effect on non-performing loans, whether income diversification has a positive effect on non-performing loans, whether bank capital has a negative effect on non-performing loans, and whether bank liquidity has a negative effect on non-performing loans. The sample used in this research are 28 banking companies listed on the Indonesia Stock Exchange during the 2017-2019 period. Sampling was carried out using purposive sampling technique and data were processed using Eviews 10 software. The results indicate that profitability has a negative effect on non-performing loans, income diversification has a positive effect on non-performing loans, bank capital has no negative effect on non-performing loans, and bank liquidity has no negative effect on non-performing loans.
Pengaruh Akrual, Leverage, Dan Arus Kas Operasi Terhadap Persistensi Laba Dengan Book Tax Differences Sebagai Variabel Moderasi Veronika; Herlin Tundjung Setijaningsih
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.870

Abstract

This research aims to analyze the effect of accruals, leverage, and operating cash on earnings persistence by using the book tax difference as moderation in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method as many as 40 companies with a total of 120 data for three years. The data technique uses multiple regression analysis and is processed with Eviews 12.0 and Microsoft Excel 2013. The results of this study indicate that: 1) Accruals, leverage, and operating cash flow have significant effect on earnings persistence; 2) The difference in book tax does not strengthen the effect of accruals, leverage, and operating cash flows on earnings persistence; 3) The difference in book tax does strengthen the effect of operating cash flows on earnings persistence.
Perubahan Harga, Volume Saham, dan Kapitalisasi Pasar Selama COVID-19 pada Sektor Keuangan Joanna Yutanesy; Rousilita Suhendah
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.871

Abstract

The purpose of this study is to analyze about the difference of stock prices, stock trading volume, and market capitalization before and during the COVID-19 outbreak on the financial sector listed on the Indonesia Stock Exchange during January 1, 2020 until April 30, 2020 period. The research design is a descriptive study and double regression. This study used a purposive sampling method, which is a non probability sampling, amounted to 100 financial companies. The hypothesis testing is done by Wilcoxon signed rank test, a non parametric statistic test. This study used SPSS 26th versions software. The result shows that there is a significant negative difference of stock price, stock trading volume, and market capitalization before and during the COVID-19 outbreak on the financial sector. Furthermore, this study shows that there is no significant difference of stock trading volume before and during the COVID-19 outbreak on the financial institution subsector.
Hubungan Kausalitas antara Sentimen Investor dan Pasar Keuangan Indonesia Elizabeth Inge Pratiwi; Elsa Imelda
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.872

Abstract

This study aims to see the causal relationship that occurs between investor sentiment-based google search and the Indonesian stock-bond market in 2020. The test used in this study is a combined test between the quantile test to see the effect of investor sentiment on optimistic (pessimistic) conditions and the Granger causality test to detect the causal relationship that occurs between variables. The results of the study found that there was a one-way relationship between investor sentiment and the Indonesian stock market where investor sentiment affects the stock market. Interestingly, in the bond market, causal relationship between variables can’t be found. This study also found that the causal relationship between investor sentiment variables and financial markets only occurs when the optimistic and pessimistic conditions of investors aren't in extreme conditions.

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