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MBIA
Published by Universitas Bina Darma
ISSN : 20865090     EISSN : 26558262     DOI : https://doi.org/10.33557/mbia
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
The MBIA Journal is dedicated to the development, promotion and understanding of management, business, finance and accounting in their widest sense. The main objective is to provide an online forum to disseminate findings of research in the fields of management, business, finance and accounting worldwide. The MBIA Scientific Journal was published in collaboration between the Faculty of Economics (FE) with the Integrated Scientific Journal (JIT-UBD) and the Directorate of Research and Community Service (DRPM) Bina Darma University. p-ISSN: 2086-5090 e-ISSN: 2655-8262. The paper will be checked for plagiarism using Turnitin. The journal published three times a year that is in April, August and December. Focus and Scope The editorial board welcomes original submissions in Indonesia and English. The number of words for a research article should preferably be between 5,000 and 8,000. The following are some of the topical areas (but not limited to) relevant to the journal: Management: Human Capital Human resource management Financial management Operational management Marketing management Strategic management Business : Business development Small business enterprise Business and economic education Business law e-business Finance: Behavioural finance Efficiency of stock and foreign exchange markets International parity conditions Valuation of securities Mergers and acquisitions Cost of capital and capital budgeting Modelling time-varying volatility of financial assets Time-varying correlations, betas and copulas Market microstructure Islamic finance Accounting: Financial reporting and international financial reporting standards Public sector accounting and auditing Corporate governance Audit expectation gap Market for audit services Determinants of job satisfaction of accounting academics Determinants of various disclosures in company annual reports Earnings management Auditing standards
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 13 Documents
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Volatilitas Arus Kas terhadap Kredit Perdagangan dengan Ukuran Perusahaan sebagai Variabel Moderasi Setiawan, Rahmat; Nareswari, Rr. Alvita Aulia
MBIA Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2489

Abstract

This study aims to determine the effect of cash flow volatility on trade credit and whether firm size moderates the influence of cash flow volatility on trade credit. This study has a 129 sample with 589 observation manufacturing companies in Indonesia listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The sampling method used is purposive sampling, and the analytical method used is Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA). The results of this study indicate that cash flow volatility has a significant negative effect on trade credit, and firm size significantly weakened the influence of cash flow volatility on trade credit. The control variable in this study, leverage, does not affect trade credit; sales growth has a positive effect on trade credit, and days sales in inventory have a negative effect on trade credit. Keywords: Trade Credit, Cash Flow Volatility, Firm Size Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh volatilitas arus kas terhadap kredit perdagangan dan apakah ukuran perusahaan memoderasi pengaruh volatilitas arus kas terhadap kredit perdagangan. Penelitian ini menggunakan 129 sampel dengan 589 observasi perusahaan manufaktur di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Pemilihan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi linear berganda dan regresi moderasi. Hasil penelitian menunjukkan volatilitas arus kas berpengaruh negatif signifikan terhadap kredit perdagangan dan ukuran perusahaan secara signifikan memperlemah pengaruh volatilitas arus kas terhadap kredit perdagangan. Variabel kontrol pada penelitian ini yaitu leverage tidak berpengaruh signifikan terhadap kredit perdagangan, sales growth berpengaruh positif terhadap kredit perdagangan, dan days sales in inventory berpengaruh negatif terhadap kredit perdagangan. Kata kunci: Kredit Perdagangan, Volatilitas Arus Kas, Ukuran Perusahaan
Analisis Pengaruh Intellectual Capital, Struktur Modal, dan Struktur Aset pada Financial Distress Irfan, Muhammad; Febrianto, Rahmat; Widiastuty, Erna
MBIA Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2490

Abstract

This study examines the effect of intellectual capital proxied by the VAICTM value, capital structure proxied by the debt-to-equity ratio, and asset structure proxied by the intensity of fixed assets on financial distress proxied by the Ohlson score. In addition, this study has three control variables: liquidity, leverage, and firm size. The population for this research is represented by property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample was selected using a purposive sampling technique so that 46 companies were obtained with 230 observation data. The data analysis method used in this study is multiple linear regression analysis. The results show that intellectual capital significantly affects financial distress, while capital structure and asset structure do not significantly affect financial distress. Keywords: Financial Distress, Intellectual Capital, Capital Structure, Asset Structure Abstrak Penelitian ini mempunyai tujuan untuk menguji pengaruh intellectual capital yang diproksi dengan nilai VAICTM, struktur modal yang diproksi dengan debt to equity ratio, dan struktur aset yang diproksi dengan intensitas aset tetap terhadap financial distress yang diproksi dengan skor Ohlson. Selain itu, terdapat juga tiga variabel kontrol pada penelitian ini yaitu likuiditas, leverage, dan ukuran perusahaan. Populasi penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Pemilihan sampel dilaksanakan dengan teknik purposive sampling sehingga diperoleh 46 perusahaan dengan data observasi sebanyak 230 data. Metode analisis data yang dipakai pada penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan intellectual capital mempunyai pengaruh positif yang signifikan pada financial distress, sedangkan struktur modal dan struktur aset tidak mempunyai pengaruh yang signifikan pada financial distress. Kata kunci: Financial Distress, Intellectual Capital, Struktur Modal, Struktur Aset
Analisis Perilaku Karyawan Berdasarkan Gender pada Dimensi Organizational Citizenship Behavior di Perusahaan Daerah Air Minum Data, Muhammad Umar; Rifai, Didit Fachri
MBIA Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2529

Abstract

This article presents the results of a study aimed at exploring the potential differences in employee behaviour within an organization, focusing on gender differences between men and women. The research employed a quantitative method and applied non-probability techniques in sample selection, involving 88 individuals as research subjects. The study was conducted in the Regional Water Company (PDAM) environment in Makassar City. Data collection utilized primary data obtained from a questionnaire using a cross-sectional approach. The questionnaire results were tested for validity and reliability, and classical assumptions such as normality were examined. The data analysis method employed the Independent Sample T-Test. In analyzing the data, this research evaluated five aspects of employee behaviour: assistance, discipline, tolerance, conflict avoidance, and participation. The t-test results indicated no significant differences in Organizational Citizenship Behavior (OCB) between the compared groups for each measured variable. Assumptions of variance equality for some variables were tested, and the results were considered in the interpretation. These findings suggest that gender does not significantly impact OCB in the PDAM Makassar City employee environment. Although gender was the focus of the study, it was noted that there were no significant differences in employee behaviour at PDAM Makassar City based on gender . Therefore, these findings indicate that in this specific context, gender does not have a significant impact on employee behaviour. Keywords: Dimension of OCB, Gender , Employee Behaviour Abstrak Artikel ini menyajikan hasil dari sebuah penelitian yang bertujuan untuk mengeksplorasi potensi perbedaan dalam perilaku karyawan di suatu organisasi, dengan penekanan pada perbedaan jenis kelamin antara pria dan wanita. Metode kuantitatif digunakan dalam penelitian ini, dengan menerapkan teknik non-probabilitas dalam pemilihan sampel yang melibatkan 88 individu sebagai subjek penelitian. Lokasi studi adalah di lingkungan Perusahaan Daerah Air Minum (PDAM) di Kota Makassar. Data dikumpulkan melalui kuesioner dengan pendekatan cross-sectional. Validitas dan reliabilitas kuesioner diuji, dan asumsi klasik seperti normalitas diuji. Analisis data dilakukan menggunakan Teknik Uji Beda (Indipendent sample T-test). Lima aspek perilaku karyawan dievaluasi, yaitu membantu, disiplin, toleransi, menghindari konflik, dan partisipasi. Hasil uji t menunjukkan bahwa tidak ada perbedaan signifikan dalam perilaku Organizational Citizenship Behavior (OCB) antara kelompok yang dibandingkan untuk setiap variabel yang diukur. Asumsi kesetaraan varian pada beberapa variabel diuji, dan hasilnya diperhitungkan dalam interpretasi. Dengan demikian, temuan menunjukkan bahwa faktor jenis kelamin tidak memiliki pengaruh yang signifikan terhadap perilaku OCB di lingkungan karyawan PDAM Kota Makassar. Meskipun jenis kelamin menjadi fokus penelitian, penelitian ini mencatat bahwa tidak ada perbedaan yang signifikan dalam perilaku karyawan di PDAM Kota Makassar berdasarkan jenis kelamin. Oleh karena itu, temuan ini menunjukkan bahwa, dalam konteks spesifik ini, faktor jenis kelamin tidak memiliki dampak yang signifikan pada perilaku karyawan. Kata kunci : Dimensi OCB, Gender , Perilaku Karyawan
Pengaruh Harga, Promosi Dan E-Service Quality Terhadap Minat Beli Ulang Konsumen Pada Aplikasi Grab Aryani, Lina; Pusporini, Pusporini; Resti, Anggi Angga
MBIA Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2650

Abstract

Information technology has increasingly developed recently. The impact of developments in the transportation sector is also felt with the emergence of online-based transportation service businesses, one of which is Grab. This research aims to see the significant effect of price, promotion, and e-service quality on consumer repurchase interest in the Grab Application. In this research, the population that will be used is consumers who have used the Grab application and live in DKI Jakarta. The sample for this research was determined using a non-probability sampling method with a purposive sampling type with 100 respondents. Data collection is carried out via Google Forms. Data analysis was carried out using the PLS-SEM (Partial Least Square - Structural Equation Model) method by carrying out convergent validity, discriminant validity, composite reliability, R Square, and t-test. The results of the data analysis show that price, promotion, and e-service quality have a positive and significant effect on consumer repurchase interest in the Grab Application. Thus, if prices, promotions, and service quality improve according to consumers, Grab customers' interest in making repeat purchases will increase. Kata kunci: E-Service Quality, Price, Repurchase Intention, Promotion, Online Transportation Abstrak Kemajuan teknologi informasi yang semakin berkembang ikut membawa perubahan dalam bidang transportasi. Banyak bermunculan bisnis jasa trasportasi berbasis online, salah satunya ialah Grab. Tujuan dari penelitian ini adalah untuk melihat apakah terdapat pengaruh harga, promosi dan e-service quality terhadap minat beli ulang konsumen pada Aplikasi Grab. Dalam penelitian ini, populasi yang akan digunakan adalah konsumen yang pernah menggunakan aplikasi Grab yang berdomisili di DKI Jakarta. Sampel penelitian ini ditentukan melalui metode non probability sampling dengan jenis purposive sampling dengan jumlah responden sebanyak 100 responden. Pengumpulan data dilakukan melalui Google Form. Analisis data dilakukan dengan metode PLS-SEM (Partial Least Square – Structural Equation Model) dengan melakukukan convergent validity, discriminant validity, composite reliability, R Square serta Uji-t. Hasil analisis data menunjukkan bahwa harga, promosi dan e-servoce quality berpengaruh positif dan signifikan terhadap minat beli ulang konsumen pada Aplikasi Grab. Dengan demikian, jika harga, promosi, dan kualitas layanan semakin baik menurut konsumen, maka minat pelanggan Grab untuk melakukan pembelian berulang akan meningkat. Keywords: E-Service Quality, Harga, Minat Beli Ulang, Promosi, Transportasi Online
Determining Factors for Enhancing Accounting Information Quality in Public Service Agencies Diptyana, Pepie; Anastasia, Nabilah Afifah; Rokhmania, Nur'aini
MBIA Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2654

Abstract

This research examines whether personnel competency, information technology (IT) utilization and government accounting standard (GAS) proficiency have influenced accounting information quality and internal control as moderates in public service agencies (PSA). We performed a quantitative method and collected data by questionnaires. We distributed The questionnaires to the chief or head of public services agencies and their financial and accounting department staff in Surabaya as Population. Despite the minimum number based on Slovin being 80, the total number of collected samples for this study is 100. SEM-PLS conducted a hypotheses test. There are three research findings: (1) IT utilization and GAS proficiency are positively significant toward accounting information quality; (2) Internal control is supported as a moderating variable, positively significant to the relationship between personnel competencies and accounting information quality. These findings imply that IT infrastructure has to be well maintained and updated to assure accounting data reliability. Public service agencies need government accounting standard expertise by hiring experts, consultants, or well-trained accounting department personnel. Finally, to enhance the accounting information systems' quality, internal control is also an essential factor in ensuring that all components in the accounting system are running well. Keywords: Accounting Information Systems, Government Accounting Standards Proficiency, Information Technology Utilization, Internal Control, Personnel Competencies Abstrak Penelitian ini bertujuan untuk menguji peran kompetensi pegawai, penggunaan teknologi informasi (TI), dan pemahaman standar akuntansi pemerintahan (SAP) dalam memengaruhi kualitas informasi akuntansi dengan pengendalian internal sebagai variabel moderasi di Badan Layanan Umum (BLU). Data dikumpulkan menggunakan kuesioner. Kuesioner didistribusikan kepada kepala BLU, serta pegawai bagian akuntansi dan keuangan di wilayah kota Surabaya sebagai populasi. Total kuesioner yang dapat diolah adalah sejumlah 100. Jumlah ini telah memenuhi syarat pengolahan data karena melebihi 80 (jumlah minimum sampel berdasarkan perhitungan slovin). Hipotesis diuji dengan SEM-PLS. Hasil riset ini menemukan bahwa : (1) penggunaan TI dan pemahaman SAP berpengaruh signifikan positif terhadap kualitas informasi akuntansi; dan (2) Pengendalian internal terbukti signifikan memoderasi pengaruh kompetensi sumber daya manusia dan kualitas informasi akuntansi. Dengan demikian, BLU perlu menjaga dan memperbarui infrastruktur TI agar dapat memelihara reliabilitas data dan proses akuntansi, mempekerjakan tenaga ahli yang memahami SAP baik dengan cara melatih pegawai atau bersama konsultan SAP. Pengendalian internal di BLU juga penting diterapkan untuk memastikan bahwa sistem akuntansi berjalan dengan lancar. Kata Kunci: Sistem Informasi Akuntansi, Pemahaman Standar Akutansi Pemerintahan, Pemanfaatan Teknologi Informasi, Pengendalian Internal, Kompetensi Sumber Daya Manusia
Impact Of Financial Technology’s Growth to Bank’s Performance and Efficiency at Pre Pandemic Covid-19 Chairunnisa, Bella Ananda
MBIA Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2659

Abstract

COVID-19 outbreaks are known as catalysts of digitalization in all industries, including the financial industry, because of the emergence of financial technology. Prior research often illustrated the impact of emerging financial technology on industries at the moment or during a pandemic. However, little attention has been devoted to these impacts during the pandemic. Given a sight from the consumer's perspective, we tried to examine the causality between financial technology's growth and the bank's performance and efficiency. We utilized conventional banks as our population with sample criteria listed banks in Southeast Asia from 2017 to 2019. We employed generalized least squares and the generalized method of moment as regression methods to examine those causalities. Descriptive statistical analysis, determining estimation models, and classical assumption tests were also carried out. A total sample of 102 banks, Our findings suggest that ever since pre-pandemic, financial technology has significantly impacted banks' performance and efficiency. The growth of financial technology caused a significant decrease in the bank's performance and an increase in the bank's efficiency. Keywords: Financial Technology, Performance, Efficiency, Banking, Pre-Pandemic Abstrak Wabah Covid-19 diketahui menjadi katalis digitalisasi pada semua industri termasuk industri keuangan melalui munculnya teknologi keuangan. Penelitian sebelumnya sering menjelaskan mengenai dampak teknologi keuangan pada saat atau pasca pandemi. Namun, masih sedikit penelitian yang berfokus pada dampak tersebut sebelum pandemi terjadi. Melihat dari sudut pandang konsumen, peneliti mengkaji hubungan sebab akibat antara pertumbuhan teknologi keuangan terhadap kinerja dan efisiensi bank. Menggunakan populasi bank konvensional dengan kriteria sampel bank yang terdaftar di bursa Asia Tenggara pada tahun 2017 hingga 2019. Peneliti mengoperasikan Generalized Least Square dan Generalized Method of Moment sebagai metode regresi untuk menguji hubungan tersebut. Selain itu dilakukan juga analisa descriptive statistic, determining estimation model, dan uji asumsi klasik. Dengan total sampel 102 bank, temuan menunjukkan bahwa sejak sebelum pandemi, teknologi keuangan telah berdampak signifikan terhadap kinerja dan efisiensi bank. Pertumbuhan teknologi finansial menyebabkan penurunan kinerja bank secara signifikan dan peningkatan efisiensi bank Kata kunci: Teknologi Finansial, Kinerja, Effisiensi, Perbankan, Pra Pandemi
Faktor-Faktor yang Mempengaruhi Keputusan Penggunaan QRIS Pada UMKM Kota Surakarta Rahmawati, Silvia; Arfiansyah, Mufti Arief
MBIA Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2663

Abstract

MSMEs have a crucial role in maintaining the stability of the Indonesian economy. This research was conducted to determine the influence of knowledge, convenience, security, and user attitudes on using QRIS. The population in this study was 17,265 MSMEs in the city of Surakarta. The sample required for this research uses a purposive sampling technique. The sample comprises 100 respondents who have used QRIS for payment transactions. This research uses a quantitative approach, while the data is primary data, meaning data is obtained directly by distributing questionnaires and interviews to MSME owners. The data that was successfully obtained was then analyzed via the SPSS application by testing multiple linear regression analyses through validity and reliability tests and classical assumption tests. The results of the research state that the variables of knowledge, convenience, and user attitude influence the decision to use QRIS, and the security variable does not affect the dependent variable. Keywords: Knowledge, Convenience, Security, User Attitude. Abstrak UMKM mempunyai peran yang sangat penting untuk menjaga kestabilan perekonomian Indonesia. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh pengetahuan, kemudahan, keamanan serta sikap pengguna terhadap keputusan penggunaan QRIS. Populasi pada penelitian ini yaitu sebanyak 17.265 UMKM yang berada di Kota Surakarta. Sampel yang diperlukan pada penelitian ini memakai teknik purposive sampling, untuk sampelnya yaitu 100 orang responden yang sudah mengaplikasikan penggunaan QRIS untuk transaksi pembayaran. Penelitian ini menggunakan pendekatan kuantitatif, sedangkan datanya berupa data primer artinya data yang didapatkan secara langsung dengan cara menyebar kuesioner dan wawancara kepada para pemilik UMKM. Data yang berhasil didapatkan kemudian dianalisis melalui aplikasi SPSS. Dengan melakukan pengujian analisis regresi linear berganda melalui uji validitas dan reliabilitas serta uji asumsi klasik. Hasil penelitian menyatakan jika variabel pengetahuan, kemudahan dan sikap pengguna memiliki pengaruh terhadap keputusan penggunaan QRIS serta variabel keamanan tidak berpengaruh pada variabel dependen. Kata kunci: Pengetahuan, Kemudahan, Keamanan, Sikap Pengguna
Pengaruh Anteseden Manajemen Rantai Pasok Terhadap Kinerja Distributor Di Pulau Batam Yang Dimediasi Oleh Keunggulan Kompetitif Septriana, Septriana; Zai, Immanuel
MBIA Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2682

Abstract

This research aims to analyze the influence of Supply Chain Management antecedents on Distributor Performance mediated by Competitive Advantage on Batam Island. This research uses quantitative methods, and the sampling technique is non-random (purposive sampling). The population includes manufacturing companies, suppliers and distributors on the island of Batam. This research targets 250 respondents, with sample criteria being distributors, procurement, purchasing, general suppliers, agents, retailers and resellers. The total number of questionnaires was 250, distributed online via Google Forms—data processing and analysis through the SMART-PLS application and Structure Equation Modeling. The results of this research state that Supply Chain Management consisting of Strategic Supplier Partnership, Customer Relationship Management, and Level of Information Sharing has an insignificant effect on Distributor Performance but has a significant positive effect on Competitive Advantage. Competitive advantage has a significant positive effect on Distributor Performance, and Competitive advantage has a significant positive effect on the relationship between Strategic Supplier Partnership, Customer Relationship Management and Level of Information Sharing on distributor performance. Keywords: Distributor performance, Strategic Supplier Partnership, Customer Relationship Management, Level Of Information Sharing, Competitive Advantage Abstrak Tujuan penelitian ini adalah menganalisa pengaruh anteseden Manajemen Rantai Pasok terhadap Kinerja Distributor yang dimediasi oleh Keunggulan Kompetitif di Pulau Batam. Penelitian ini menggunakan metode kuantitatif dan teknik pengambilan sampelnya secara tidak acak (purposive sampling). Populasi nya mencakup perusahaan-perusahaan manufaktur, supplier, dan distributor di pulau Batam. Penelitian ini menargetkan 250 responden dengan kriteria sampelnya adalah distributor, procurement, purchasing, general supplier, agen, retailer, dan pengecer. Jumlah keseluruhan kuisioner sebanyak 250 disebarkan secara online melalui Google Form. Pengolahan data dan analisis data melalui aplikasi SMART-PLS dan menggunakan Structure Equation Modelling. Hasil penelitian ini menyatakan bahwa Manajemen Rantai Pasok yang terdiri dari Strategic Supplier Partnership, Customer Relationship Management, dan Level of Information Sharing berpengaruh tidak signifikan terhadap Distributor Performance namun berpengaruh signifikan positif terhadap Competitive advantage. Competitive advantage berpengaruh signifikan positif terhadap Distributor Performance dan juga Competitive advantage berpengaruh signifikan positif dalam hubungan Strategic Supplier Partnership, Customer Relationship Management, dan Level of Information Sharing terhadap distributor performance. Kata kunci: Kinerja Distributor, Kemitraan Pemasok Strategis, Pengelolaan Hubungan Pelanggan, Tingkat Pembagian Informasi, Keunggulan kompetitif.
Pengaruh GCG, Struktur Modal, Dan Intellectual Capital Terhadap Nilai Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Heratno, Yobel Indrastata; Ayu, Stephana Dyah
MBIA Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2685

Abstract

This study examines the influence of the Independent Board of Commissioners, Institutional Ownership, Audit Committee, Capital Structure, and Intellectual Capital on Company Value. The sample of companies in this study uses the transportation sector listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The sample uses the transportation sector because this sector is developing in the era of all that is online. The number of samples used in this study is 58 companies that have met the sample selection criteria from 2018-2022. The measurement method in this study uses multiple linear regression analysis using the SPSS application. The results of this study show that the Board of Independent Commissioners, Institutional Ownership, Audit Committee, and Intellectual Capital have a positive and significant effect on Company Value. This study cannot prove that capital structure positively and significantly influences company value. Therefore, Company Value has several factors that require the Company to manage it well. Keywords: Good Corporate Governance, Capital Structure, Intellectual Capital, Company Value Abstrak Penelitian ini bertujuan untuk menguji seberapa pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Komite Audit, Struktur Modal, dan Intellectual Capital terhadap Nilai Perusahaan. Sampel Perusahaan dalam penelitian ini menggunakan sektor transportasi yang terdaftar dalam Bursa Efek Indonesia (BEI) pada periode 2018-2022. Sampel menggunakan sektor transportasi karena sektor ini sedang berkembang di era semua yang serba online. Jumlah sampel yang digunakan dalam penelitian ini adalah 58 perusahaan yang sudah sesuai dengan kriteria pemilihan sampel dari tahun 2018-2022. Metode pengukuran dalam penelitian ini menggunakan analisis regresi linear berganda dengan menggunakan aplikasi SPSS. Hasil dari penelitian ini menunjukan bahwa Dewan Komisaris Independen, Kepemilikan Institusional, Komite Audit, dan Intellectual Capital berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Sedangkan penelitian ini tidak dapat membuktikan bahwa struktur modal memiliki pengaruh positif dan signifikan terhadap Nilai Perusahaan. Maka dari itu sebenarnya Nilai Perusahaan mempunyai beberapa faktor yang mengharuskan Perusahaan untuk mengelolanya dengan baik. Kata kunci: Good Corporate Governance, Struktur Modal, Intellectual Capital, Nilai Perusahaan
Pengaruh Faktor Internal Dan Eksternal Terhadap Return Saham JII 30 Dengan PBV Sebagai Variabel Moderasi Shafitri, Nisa; Astuti, Yuni
MBIA Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2700

Abstract

This research aims to determine the influence of internal and external company factors on stock returns with price book value as a moderating variable for shares listed on JII during 2018-2022. The current ratio, return on equity, and debt-to-equity ratio are internal variables. Meanwhile, economic growth and currency value are indicators of external influences. The population in this study was 30 Jakarta Islamic Index companies. The purposive sampling method was conducted, and 14 companies were selected as samples. The data analysis method used is panel data regression analysis and moderated regression after previously conducting classical assumption tests. According to the results of this research, all independent variables simultaneously influence stock returns. However, partial return on equity, debt-to-equity ratio, and the rupiah exchange rate do not affect stock returns. Price to book value can negatively and significantly moderate return on equity on stock returns. Furthermore, the price-to-book value could not moderate the current ratio, debt-to-equity ratio, economic growth, and the rupiah exchange rate on stock returns. Keywords: Stock returns, Financial Performance, PBV, Economic Growth, Exchange Rates Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh faktor internal dan eksternal perusahaan terhadap return saham dengan price book value sebagai variabel moderasi pada saham-saham yang tercatat di JII selama tahun 2018-2022. Current ratio, return on equity, dan debt to equity ratio merupakan variabel internal. Sementara itu, pertumbuhan ekonomi dan nilai mata uang merupakan indikator pengaruh eksternal. Populasi pada penelitian ini adalah 30 perusahaan Jakarta Islamic Index dan menggunakan metode purposive sampling diperoleh 14 sampel perusahaan. Metode analisis data yang digunakan adalah analisis regresi data panel dan regresi moderasi setelah sebelumnya dilakukan uji asumsi klasik. Menurut hasil penelitian ini seluruh variabel independen berpengaruh secara simultan terhadap return saham. Namun, secara parsial return on equity, debt to equity ratio, dan nilai tukar rupiah tidak berpengaruh terhadap return saham. Price to book value dapat memoderasi secara negatif dan signifikan pada return on equity terhadap return saham. Serta price to book value tidak mampu memoderasi current ratio, debt to equity ratio, pertumbuhan ekonomi dan nilai tukar rupiah terhadap return saham. Kata kunci: Return saham, Kinerja Keuangan, PBV, Pertumbuhan Ekonomi, Nilai Tukar

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