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Economic Reviews Journal
Published by Masyarakat Ekonomi Syariah Bogor
ISSN : -     EISSN : 28306449     DOI : https://doi.org/10.47467/mrj
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
Economic Reviews Journal  is a scientific journal published by Masyarakat Ekonomi Syariah Bogor in collaboration with Ikatan Ahli Ekonomi Islam, Institut Agama Islam Nasional Laa Roiba Bogor, and Intellectual Association for Islamic Studies (IAFORIS) . This journal contains scientific papers from academics, researchers and practitioners in the fields of Islamic economics, management, finance, accounting, zakat, waqaf, shadaqah, industries, and business research. E-ISSN 2830-6449
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 565 Documents
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Pengaruh Kualitas Audit, Tata Kelola Perusahaan, Tingkat Utang, dan Ukuran Perusahaan Terhadap Intergritas Laporan Keuangan Thito Hermawan; Royhisar Martahan Simanungkalit
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.517

Abstract

The purpose of this research is useful for empirically reviewing the impact of audit quality, corporate governance, leverage, and company size on the integrity of financial statements. There are independent variables including audit quality using the Big Four or Non-Big Four assessment, corporate governance used, namely independent commissioners from the percentage of how many independent commissioners and audit committees there are in an entity, the level of debt using the Debt to Asset Ratio, and company size using the natural logarithm of total assets and the dependent variable is the integrity of financial statements using Accounting Conservatism. The sample in the research is entities in the IDX 30 group listed on the IDX for the 2020-2022 period. This study obtained secondary data from the financial statements of 30 entities reduced through purposive sampling method resulting in 17 entities that met the research sample requirements, resulting in a total sample size of 51 data. This research method with descriptive statistical tests followed by classical assumption tests which include normality, multicollinearity, autocorrelation and heteroscedasticity. Furthermore, rise testing using regression equation analysis is continued by testing the hypothesis of how the independent variables affect the dependent. The test uses simultaneous test (F test), Coefficient of determination test and T-Statistic test (partial). Based on the findings of this study conducted by researchers, it was found that audit quality, corporate governance, and company size provide positive results that significantly affect the integrity of financial statements, and leverage has a negative impact that significantly affects the integrity of financial statements.
Faktor-Faktor yang Mempengaruhi Opini Audit, Kesulitan Keuangan, Biaya Profesional dan Ukuran Perusahaan Klien Terhadap Pergantian Audit dalam Industri Properti dan Real Estat Monica Fortunata; Susanto
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.518

Abstract

Auditor Switching is expected to enhance the quality of auditor independence, thereby ensuring that audit outcomes are free from subjectivity. Previous research analyzing factors influencing Auditor Switching has yielded various results, prompting a need for reexamination. This study is designed to analyze the relationships between Audit Opinion, Financial Distress, Professional Services, Client Company Size and Auditor Switching within the Property and Real Estate Industry. The relationships among variables are explained using agency theory. The study employs quantitative data sourced from the real estate industry, specifically annual reports filed with the Indonesia Stock Exchange between 2019 and 2023, as well as official company websites. Purposive sampling method was utilized to select 185 samples from the population. Based on logistic regression analysis conducted using SPSS version 27, it can be concluded that Audit Opinion effect significantly positive to Auditor Switching, whereas Financial Distress, Professional Fees and Client Company Size do not influence Auditor Switching.
Pengaruh Strategi Bisnis dan Good Corporate Governance Terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2022 Dwi Laksita Nalurita; Desmiyawati; Rheny Afriana Hanif
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.519

Abstract

This research aims to examine the influence of business strategy, institutional ownership, managerial ownership, independent commissioners, and audit committees on company value. The population in this study are manufacturing sector companies listed on the Indonesian Stock Exchange for the 2020 – 2022 period. The sample selection technique uses a purposive sampling method. The sample selected in this research was 84 companies based on predetermined criteria. This research uses secondary data obtained from annual reports and financial reports. The analytical method used is multiple linear regression analysis using SPSS version 26. The research results show that the business strategy variable influences company value with a significance value of 0.033 < 0.05. The institutional ownership influences company value with a significance value of 0.031 < 0.05. Managerial ownership influences company value with a significance value of 0.015 < 0.05. Independent commissioners influence company value with a significance value of 0.000 < 0.05. The audit committee has no effect on company value with a significance value of 0.358 > 0.05.
Peran Leverage dan Profitabilitas dengan Kebijakan Deviden sebagai Variabel Moderasi terhadap Nilai Perusahaan Allih Gagah May Suci Sari; Nunung Ghoniyah
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.520

Abstract

This research aims to examine the influence of leverage, profitability and dividend policy on company value as well as the role of dividend policy in moderating (giving a strengthening or weakening effect) the influence of leverage and profitability on the value of consumer good companies on the Indonesia Stock Exchange in 2021-2023.The population in this research is consumer good companies on the Indonesian stock exchange for the 2021-2023 period with a total of 48 companies. Then a sample of 25 companies in the period 2021-2023 used the purposive sampling method.This research is quantitative research where the data is then analyzed using the multiple linear regression method using moderation test analysis as a tool for measuring relationships. The results of this research show that leverage has a negative and significant effect on company value, profitability has a positive and significant effect on company value, dividend policy has a positive and significant effect on the company and dividend policy has a strengthening effect on the leverage and profitability variables on company value.Dividend policy can be a moderating variable for leverage and profitability on company value. It is known that the R Square value is 0.834, which means that the contribution of the leverage variable and profitability variable to the company value variable after the moderation variable (dividend policy) is 83.4%.So it can be concluded that after the existence of the moderation variable (dividend policy) it can strengthen the influence of the leverage variable and profitability variable on the company value variable.
Model Kompensasi, Lingkungan Kerja dan Komitmen Afektif Organisasi sebagai Variabel Intervening terhadap Kinerja Sumber Daya Manusia: Studi pada PT. Komipo Pembangkitan Jawa Bali di Jepara Ikhsan Toga Kharismawan; Ibnu Khajar
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.521

Abstract

This study aims to identify the impact of compensation and non-physical work environment on employee performance, with affective commitment as an intervening variable. The population of this study consists of permanent and non-permanent employees of PT. Komipo PJB. A sample of 100 respondents was determined using Maximum Likelihood (ML) estimation with purposive sampling. Data analysis using SMART-PLS revealed that compensation has a positive and significant impact on affective commitment and employee performance. The non-physical work environment has a positive but insignificant effect on affective commitment, yet it positively and significantly influences employee performance. Interestingly, affective commitment was found to have a negative and significant relationship with employee performance.
Sosialisasi UMKM Pembuatan Permen Daun Kelor di Desa Mekar Sari Habibina Menatri; Tia Melati; Ahmad Fauzan Pulungan; Fauziah Nasution
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.522

Abstract

Community Service Program (KKN) is a platform for applying and developing knowledge and technology outside the campus, with a specific timeframe, work mechanism, and set requirements. KKN organized by Higher Education Institutions aims to enhance the quality of education for students, allowing them to gain greater added value in higher education. Through the implementation of KKN, it is expected that students can develop their social and personal competencies. This KKN program took place from July 25 to August 24, 2024, in Mekar Sari Village, Laut Tador Subdistrict, Batubara Regency. Mekar Sari Village is rich in natural resources that need to be developed to improve the welfare of the community. One of the programs initiated in this KKN is the socialization of making candy from moringa leaves as a Micro, Small, and Medium Enterprises (UMKM) product. This program aims to add value to existing natural resources while empowering the village community by improving their skills and income. By utilizing local potential, it is hoped that Mekar Sari Village can develop a sustainable home industry and have a positive impact on the village's economy. This socialization program includes technical training in candy production, product packaging, and effective marketing strategies to ensure the product can compete in wider markets.
Pengaruh Strategi Bisnis dan Good Corporate Governance Terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Naftali Destira Natalia; Azwir Nasir; Rheny Afriana Hanif
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.523

Abstract

Company performance is a decision from all agreed factors, therefore to assess company performance by increasing the company's financial performance. The basis for decision making can be seen by measuring the company's financial performance. Company performance is a measure of how well a company uses its assets and other resource to generate income. The study aims to analyze the effect of business strategy and good corporate governance on company performance. The population in this study are Consumer Goods Industry Companies in 2020-2022. The sample in this study were 62 companies obtained through purposive sampling. The data analysis method used is multiple linear regression. The result of this research show that the Business Strategy, the Board of Commissioners, and the Board of Directors influences company performance.
Faktor – Faktor yang Berpengaruh Terhadap Kinerja Perusahaan Angelia Sundari; Sufiyati
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.531

Abstract

This research aims to explore the impact of company size, earnings management and audit committee variables on the performance of a company in the non-cyclical consumer sector that has been listed on the Indonesia Stock Exchange (BEI) forum between 2018 and 2022. The process carried out in The following research uses the Nonprobability Sampling method to determine the sample and Purposive Sampling for sample design, in accordance with the specified criteria. Data analysis in this research used IBM SPSS version 25 software. The research shows that company size has no significant effect on company performance. Management also has no significant effect on company performance, while the audit committee has a significant negative impact on company performance variables. These findings provide guidance for practitioners to increase the effectiveness of their steps in an effort to improve company performance, with the hope of providing a positive impact on the growth and continuity of their business.
Faktor-Faktor yang Memengaruhi Financial Distress pada Perusahaan Subsektor Makanan dan Minuman Monica Wulan Martsia Paninggar; Liana Susanto
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.532

Abstract

This research aims to obtain empirical evidence regarding the influence of Return on Assets, Total Assets Turnover, and Intellectual Capital on Financial Distress in food and beverages subsector companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples for this research was 55 companies in the food and beverages subsector which were determined using the purposive sampling method. This observational data was analyzed using multiple linear regression analysis techniques which were processed using IBM SPSS Statistics 27 software. The results of this study show that Return on Assets and Total Assets Turnover have a negative and significant influence on Financial Distress. Meanwhile, Intellectual Capital does not have a significant influence on Financial Distress.  
Pengaruh Kompetensi Aparat Desa dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa: Studi Kasus di Kecamatan Tilango Kabupaten Gorontalo Nurain Huda; Harun Blongkod; Ayu Rakhma Wuryandini
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.536

Abstract

This study aims to investigate the influence of village apparatus competence and information techonology utilization on the accountability of village fund management in Tilango Sub-district, Gorontalo Regency. The study employed a quantitative method with primary data collected through a questionnaire. A pusposive sampling tecnique was employed, resulting in a sample size of 103 participants. The analysis method utilized is Sturctural Equation Modeling (SEM) with the assistance of AMOS software. The finding indicate that: 1) Village apparatus competence has an insignificant influence on the accountability of village fund management; 2) Information technology utilization also has an insignificant influence on the accountability of village fund management; 3) Both village apparatus competence and information technology utilization collectively have a significant influence on the accountability of village fund management.

Page 30 of 57 | Total Record : 565

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