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INDONESIA
INQUISITIVE: International Journal of Eonomic
Published by Universitas Pancasila
Core Subject : Economy, Education,
I N Q U I S I T I V E is an international journal published by the Faculty of Economics and Business, Pancasila University which is published twice a year, on June and December. We are inviting original contributions that present modeling, empirical, review, and conceptual works. INQUISITIVE publishes quality research journals in the field of Economics. The scope of journal is all manuscripts in the various topics include, but not limited to, functional areas of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, accounting, auditing, management accounting, management control systems, management information systems, international business, business economics, business ethics and sustainability, entrepreneurship, Islamic finance and Islamic economics. The online version of this articles are freely accessible to make it easy to share knowledge. Articles published in INQUISITIVE is read by academics, researchers, students, consultants, and practitioners in the fields of economics. All manuscripts should be submitted electronically through an open journal system which is very easy to access and easy to update. INQUISITIVE has been also indexed / registered in DOAJ.
Articles 5 Documents
Search results for , issue "Vol 2 No 2 (2022): June" : 5 Documents clear
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE IN PROPERTY AND REAL ESTATE COMPANIES BEFORE AND DURING THE COVID-19 PANDEMIC Thania Khairunnisa; Mira Munira; Shanti Lysandra
INQUISITIVE : International Journal of Economic Vol 2 No 2 (2022): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v2i2.3517

Abstract

Abstract: The purpose of this study was to analyze the differences in the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX). This research method uses a quantitative descriptive method and the sampling is determined using purposive sampling with an observation period of 2 years, namely 2019-2020 and obtained 58 samples of companies with a data analysis process using descriptive statistics, normality tests and hypothesis testing. This study uses SPSS version 25 which shows that there are differences in the solvency ratio (DER), profitability ratios (ROA) and (ROE) before and during the Covid-19 pandemic and there are no differences in the liquidity ratio (CR), activity ratio (RTO) and solvency ratio (DAR) before and during the Covid-19 pandemic. Keywords: Covid-19 pandemic, Liquidity Ratios, Activity Ratios, Solvency Ratios and Profitability Ratios Abstrak: Tujuan dari penelitian ini adalah untuk menganalisis perbedaan kinerja keuangan perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian ini menggunakan metode deskriptif kuantitatif dan pengambilan sampel ditentukan menggunakan purposive sampling dengan periode pengamatan 2 tahun yaitu 2019-2020 dan diperoleh 58 sampel perusahaan dengan proses analisis data menggunakan statistik deskriptif, uji normalitas dan pengujian hipotesis. Penelitian ini menggunakan SPSS versi 25 yang menunjukkan bahwa terdapat perbedaan rasio solvabilitas (DER), rasio profitabilitas (ROA) dan (ROE) sebelum dan selama pandemi Covid-19 serta tidak terdapat perbedaan rasio likuiditas (CR), rasio aktivitas (RTO). ) dan rasio solvabilitas (DAR) sebelum dan selama pandemi Covid-19. Keywords: Pandemi Covid-19, Rasio Likuiditas, Rasio Aktivitas, Rasio Solvabilitas dan Rasio Profitabilitas
THE EFFECT OF COMPANY SIZE AND FINANCIAL DISTRESS ON AUDITOR SWITCHING USING THE COMPANY GROWTH AS MODERATING VARIABLE AT PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA Muhammd Yusuf Yusuf; Gunawan Witjaksono; Dwi Sri Dani Afriza; Eka Suci Arista
INQUISITIVE : International Journal of Economic Vol 2 No 2 (2022): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v2i2.3529

Abstract

Switching using Company Growth as moderation variables for property and real estate companies listed in Indonesia Stock Exchange in the period of 2015 – 2019. The problem statements being investigated in this study are how is the effect of company size and financial distress on auditor switching and whether company growth could moderate the company size and financial distress on auditor switching for property and real estate companies listed Indonesia Stock Exchange in the period of 2015 – 2019. The study is quantitative research intended to find relationship between variables. The secondary data used in this study is quantitative data obtained from Indonesia Stock Exchange. The sample population of this study covers property and real estate sub-sector companies that publish financial reports in the year of 2015 – 2019. Samples are taken using purposive sampling method during the study period. Based on the completeness of panel data, 105 data were originally available and only 70 data that can be processed. The analytical method used is multiple linear regression which is processed using EViews9. This results of this study indicate that: (1) Company size has a positive effect on Auditor Switching; (2) Financial Distress has no effect on Auditor Switching; (3) Company Size which is moderated by Company Growth influences and increases the effect of Auditor Switching; (4) Financial Distress which is moderated by Company Growth has no effect on Auditor Switching. Recommendation of this study is for the investors to consider all information related to auditor switching prior to the end of auditing exercise before making decision to invest. Keywords: Auditor Switching, Company Size, Financial Distress, Company Growth,
THE EFFECT OF ENTERPRISE RISK MANAGEMENT DISCLOSURE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, AND PROFITABILITY ON THE VALUE OF MANUFACTURING COMPANIES LISTED ON THE IDX FOR THE YEAR 2019-2020 Steven Jonathan; Temy Setiawan
INQUISITIVE : International Journal of Economic Vol 2 No 2 (2022): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v2i2.3541

Abstract

In making investment decisions, of course, investors must pay attention to financial and non-financial aspects. In the financial aspect, of course, it can be seen through the level of company profitability. Meanwhile, in the non-financial aspect, potential investors can use the company's non-financial information such as corporate risk management and corporate social responsibility. This study aims to provide empirical evidence of the influence of financial aspects, namely profitability and also the influence of non-financial aspects, namely corporate risk management and corporate social responsibility on firm value. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2020 period as many as 172 companies. The sampling technique in this study used a purposive sampling technique so that 95 data were obtained from the company's annual report. Analysis using SPSS program with multiple linear regression analysis method. This study provides empirical evidence that the financial aspect, namely profitability, has a positive influence on firm value. Then the non-financial aspect, namely corporate social responsibility, also has a positive influence on firm value, while corporate risk management has no effect on increasing firm value. This study provides information to potential investors that to assess the company can be seen from the financial and non-financial side. This encourages companies to better disclose non-financial information in order to have a positive impact on the company and external parties in need.
THE COMPARISON ANALYSIS OF INDONESIAN COMPANY'S FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC Lailah Fujianti; Mira Munira; Sri Lestari Tindaon
INQUISITIVE : International Journal of Economic Vol 2 No 2 (2022): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v2i2.3548

Abstract

This study aims to analyze differences in financial performance before and during the covid-19 pandemic in manufacturing companies listed on the Indonesia Stock Exchange in 2019 - 2020 from liquidity, leverage and profitability. The research sample was 138 companies which were selected based on the purposive sampling method. The paired sample t test method was used for data analysis. The results showed that there was no significant difference in the financial performance of manufacturing companies in terms of liquidity and leverage before and during the covid 19 pandemic. In terms of profitability, there was a significant difference, namely the average decrease in profitability. Keywords: liquidity, leverage, profitability, manufacture
PERFORMANCE ANALYSIS OF SHARIA BANKING IN INDONESIA AND MALAYSIA USING THE SHARIA MAQASHID INDEX CONCEPT (Comparative Study on Sharia Banking in Indonesia and Malaysia 2015-2019 Period) Rianto; M. Fahruddin; Ameilia Damayanti; Tia Ichwani
INQUISITIVE : International Journal of Economic Vol 2 No 2 (2022): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v2i2.3552

Abstract

Abstract: This study aimed to know whether or not there are significant differences between Indonesian’s and Malaysian’s Sharia banks and analyze the performance based on the concept of Maqashid Syariah using SMI (Sharia Maqashid Index) Value. This study is used data from financial report and annual report which were provided by each Islamic Bank sample. The whole samples is consist of 6 Sharia banks in Indonesia and 9 Sharia banks in Malaysia using purposive sampling methods. The total observation is 75 during five years period (2015-2019). The analytical method in this study is Descriptive Test, Normality Test, Homogeneity Test, and Different Test. Based on the results of the study, it can be concluded that the highest-ranking performance of Sharia banking in Indonesia is achieved by BTPN Syariah and the highest-ranking performance of Sharia banking in Malaysia is achieved by CIMB Islamic Bank Berhad. The result of this study showed that SMI Values in Indonesian’s Sharia banking were significantly different to Malaysia’s Sharia banking. Keywords: Maqashid Sharia, Banking Performance, Sharia Banking, Sharia Maqashid Index, Indonesia, Malaysia

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