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Salam Fadillah Alzah
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Jurnal Ekonomi Perusahaan
Published by INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE
ISSN : 08548153     EISSN : 28301560     DOI : 10.46806
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The JEP (Jurnal Ekonomi Perusahaan) is part of the Kwik Kian Gie School of Business and Information Technology scientific publications. Published by the Business and Entrepreneurship department, this journal aims to disseminate high-quality and respected academic articles concerning business and economic issues. The journal published twice a year (i.e., in March and September) is listed formally with P ISSN 08548153 and E ISSN 28301560. Hopefully, in this journal, high talented authors can publish their research articles, brief communication, review article, feasibility studies, and case studies around the following topics: entrepreneurship, marketing, consumer behavior, finance management, human resources management, business practices, and reviews, strategic management, economics, and accounting practices and theories. The journal pays respectful attention to the authors who come with original ideas or contributions about the field under investigation.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 30 No. 1 (2023): March-August 2023" : 5 Documents clear
Determinants of company bankruptcy before and during the Covid 19 Pandemic Haris; Sandra, Amelia
Jurnal Ekonomi Perusahaan Vol. 30 No. 1 (2023): March-August 2023
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v30i1.922

Abstract

Financial distress or financial difficulty is a condition where the company cannot fulfill its long-term and short-term obligations. If this condition is allowed to drag on, the company will either go bankrupt or be liquidated. Financial distress is measured using the Springate. The initial sample was 25 companies listed on the Indonesia Stock Exchange before 2018, of which only 22 companies were found eligible. Among them, nine companies are considered outliers. Therefore, only 13 firms were considered the effective sample. Since the study context is three years, we arrive at 39 data units finally used as the sample. The data source was obtained from the official website of the Indonesia Stock Exchange. Multiple linear regression shows that liquidity positively influences the Springate value, indicating decreased financial distress. Business diversification and leverage have no significant effect on financial distress. The conclusions may be different if different methods are used. Further research is suggested for the Zmijewski or Grover model for more convincing results. Further research can use the Zmijewski or Grover models. Plagiarism Check  
Audit quality weakens earnings management effect on company value Rondonuwu, Kezia Hany Josefin; Suhartono, Sugi
Jurnal Ekonomi Perusahaan Vol. 30 No. 1 (2023): March-August 2023
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v30i1.923

Abstract

Managers frequently use earnings management techniques to boost company value by making financial reports appear good to investors. Because of this earnings management, investors may choose the wrong investments, and share prices may fall that lowering the company's worth. Theoretically, audit quality can minimize earnings. Yet, whether audit quality can reduce the impact of earnings management on company value has not been clearly disclosed. This study aims to provide an answer to this topic by applying the agency theory, signal theory, and market efficiency theories. Companies in the primary consumer goods industry that list on the Indonesia Stock Exchange (IDX) in 2018–2020 are the objects used. 141 businesses in total were chosen as samples using the purposive sampling methodology. The study's use of moderated regression analysis (MRA) demonstrates that earnings management has a detrimental impact on business value. Additionally, it was discovered that the detrimental impact of earnings management on firm value might be mitigated by audit quality. Practically, this study confirms that the use of reputable auditors can minimize earnings management and protect against a decline in firm value. Subsequent research can examine whether a company's reputation can reduce public suspicion of earnings management. Plagiarism Check
The Comparison of the performance of crypto assets, stocks, bonds, and gold in Indonesia during Covid-19 Pandemic Chandra, Vergo; Iryanto, M. Budi Widiyo
Jurnal Ekonomi Perusahaan Vol. 30 No. 1 (2023): March-August 2023
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v30i1.930

Abstract

This study aims to determine whether crypto assets are suitable as an alternative investment when compared to the performance of the LQ 45 stock index, 10-year Indonesian Government Bonds, and Antam's precious metal in the form of gold. The measurement of the performance of an investment is not only seen from the rate of return but also needs to pay attention to the risks to be borne, then the performance measurement is used using the Sharpe, Treynor, and Jensen measurement methods. The three models base their analysis on past rates of return to determine the compensation for the returns obtained for each measure of risk borne. This study used descriptive analysis with case study methods, while hypothesis testing was carried out by nonparametric statistical tests using Kruskal-Wallis H because there were more than two independent variables. The values of the Sharpe Index and Jensen Index show that Bitcoin investment instruments are the highest-performing instruments while the LQ45 stock index is the lowest. The conclusion of this study shows that there is no significant difference between investment performance using the Sharpe method, while in the Treynor and Jensen methods, there are significant differences.
The Influence of supply chain management dimensions on the performance of electric cable companies in Jakarta Khoe, Marika; Rakhman, Abdullah
Jurnal Ekonomi Perusahaan Vol. 30 No. 1 (2023): March-August 2023
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v30i1.952

Abstract

A good and effective company supply chain determined around 60% of the company's sustainability. In detail, strategic supplier partnerships, customer relationships, information sharing, and information quality positively affect company performance. To investigate this notion, the authors conducted the study in an electric cable company in Jakarta among stakeholders who had lived in Jakarta for the past six months chosen by the census. The results show that strategic supplier partnership, information sharing, and information quality affect company performance. The most influential variable on the company's performance is information sharing. Customer relationship shows a positive but not significant effect on company performance. The research found that strategic supplier partnerships, customer relationships, information sharing, and information quality can explain the variance in company performance of 63.2%.
The existence of liquidity, profitability, and leverage in accounting conservatism Kurniawan, Cathrien Florencia; Mulyani, Mulyani
Jurnal Ekonomi Perusahaan Vol. 30 No. 1 (2023): March-August 2023
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v30i1.1104

Abstract

This study examines the impact of liquidity, profitability, and leverage on accounting conservatism in trading, service, and investment companies listed on the IDX from 2017 to 2019. Financial statements are crucial in depicting an entity's financial performance and aiding decision-making. Accounting conservatism, a principle aimed at mitigating optimistic management behavior, involves recognizing expenses promptly while delaying revenue and asset recognition. Based on a sample of 265 companies, the research utilizes descriptive statistical analysis, pooling tests, and multiple linear regression analysis. The findings indicate that the data is suitable for the study. Hypothesis testing reveals a positive effect of profitability on accounting conservatism, rejecting the first hypothesis. In contrast, the second and third hypotheses are accepted, relating to the negative impact of leverage on accounting conservatism and the inconclusive effect of liquidity. This study contributes to understanding the dynamics of accounting conservatism in the context of diverse company types and market conditions.

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