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Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 288 Documents
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The Impact of Leverage, Wealth, and Audit Management on Local Government Performance Amalia, Dewi; Ariani, Windy Novita; Suripto, Suripto; Azizah, Zahra Fitri
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.27732

Abstract

This research examines the influence of government size, leverage, audit findings, audit follow-up recommendations, wealth, and capital expenditure on local government performance. This research using quantitative method with data from 154 local governments, with panel data regression to identify significant relationships. Researchers present a new analysis of the relationship between wealth, audit recommendations, and leverage on local government performance in Sumatra, Indonesia. The findings show that leverage has a significant negative impact on government performance, while variables such as government size, audit findings, follow-up recommendations, wealth, and capital expenditure do not show significant effect. This suggests that local governments with higher levels of debt experience difficulties in maintaining effective performance due to financial constraints and debt repayment burdens. Additionally, larger government size is not necessarily associated with better performance, perhaps due to the challenges associated with managing a larger bureaucracy. This study provides new insights into public sector financial management and contributes to the existing literature on local government performance, with potential implications for policy reform and management strategies.
Author Index & Reviewer Reviewers, Author Index
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.28643

Abstract

The Financial Report Quality, Debt Maturity, and Foreign Ownership on Investment Efficiency Relationship Wirdanadia, Ananda; Herawaty, Netty; Hernando, Riski
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.27814

Abstract

This research aims to investigate the effect of financial report quality, debt maturity, and foreign ownership on investment efficiency. This research uses a quantitative method with the population of basic materials sector companies listed on the Indonesia Stock Exchange. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that simultaneously, the quality of financial statements, debt maturity, and foreign ownership do not affect investment efficiency. Partially, debt maturity affects investment efficiency. The quality of financial statements and foreign ownership does not affect investment efficiency. This study provides the main implication, namely the importance of improving the quality of corporate financial management so that investors know essential factors to evaluate investment potential. The financial statement quality ensures accurate information as a basis for making the right investment decisions. Debt to maturity affects liquidity risk and financial stability, and foreign ownership brings better governance practices and access to capital and technology, all of which contribute to improving investment efficiency.
The Influence of Marketing Costs and Production Costs on Net Profit of Food and Beverage Subsector Manufacturing Companies Listed on The Indonesian Stock Exchange 2020-2023 Irmawati, Irmawati; Mazidah, Nurul; Hidayatin, Dina Alafi
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.27715

Abstract

Net profit is one of the leading indicators in investment decision-making. Companies that have a high net profit value are believed to provide prosperity for investors. A company's net profit is obtained from revenue minus costs. The most significant cost components in the food and beverage sector industry profit and loss report are marketing costs and production costs. Thus, these two costs need to be managed well in order to support maximum net profit. This research aims to find out how marketing costs and production costs influence increasing profits in Food and beverage subsector Manufacturing Companies Listed on the Indonesia Stock Exchange. This research used 64 data samples. The results of this research analysis state that marketing costs can have a positive influence on the company's net profit. Likewise, production costs have been proven to have a positive influence on the company's net profit. It is hoped that the results of this research can provide consideration for decision-makers, such as managers and investors, that marketing costs and production costs that can be managed well can contribute to increasing the company's net profit
The Effect of Retention Rate, Debt to Equity Ratio, and Current Ratio on Company Sustainable Growth Rate Halim, Kusuma Indawati
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.27846

Abstract

This study examines the impact of financial metrics on sustainable growth, defined as the maximum rate at which a company can grow without changing its financial leverage, a concept supported in recent studies on corporate growth strategies. The analysis focuses on the retention ratio, debt-to-equity ratio, and current ratio. Data is sourced from non-financial companies listed on the Kompas 100 Index on the Indonesia Stock Exchange, selected based on consistent financial reporting and comprehensive data availability during this period. Utilizing a panel data regression model with Stata 17 software, the findings reveal that the retention ratio positively affects sustainable growth, supporting the idea that reinvesting profits promotes long-term company growth. Conversely, DER has a negative impact, indicating that higher leverage increases financial risk. The current ratio does not significantly affect sustainable growth within this model. These results emphasize the importance of strategic financial management, particularly in optimizing retention and leverage, to foster sustainable growth. The study offers stakeholders and legislators practical advice on how to encourage financial practices that foster long-term organizational growth.
The Effect of Structural Capital, Working Capital Management and Earnings Management on Financial Distress Hassa, Anandya Nur’alia; Azzardina, Aulia
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.27513

Abstract

This study examines the effect of structural capital, working capital management, and earnings management on financial distress. The data used comes from the annual reports of retail companies, which were selected using the purposive sampling method. Multiple linear regression analysis was used to test the hypothesis. The results of the study indicate that earnings management has no effect on financial distress, but structural capital and working capital management have a positive effect on financial distress. These results support the resource-based theory, which states that company resources are unique and essential to achieving sustainable competitive advantage so that companies can identify key resources, innovation, differentiation through unique resources, and company reputation. However, if not done correctly, it will increase costs and bring the company into a state of distress. Further research is also expected to elaborate several theories that can support the results of the study. The results of this study can provide insight for companies in designing strategies to manage resources efficiently, reduce the risk of financial distress, and improve financial performance
The Moderating Effect of Accounting Conservatism on Managerial Ownership and Growth Opportunity Relationship Akbar, Muhammad; Romadhon, Fitri; Fitri, Alfiana; Pratama, Ahmad Rizal Restu
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.27491

Abstract

The application of the accounting conservatism method in the company's financial statements is essential for company managers in their consideration of strategy development. In uncertain global economic conditions, the application of the precautionary principle or accounting conservatism in financial statements is needed to maintain the stability of the company's financial condition. This study aims to test and analyze the effect of managerial ownership and growth opportunities on accounting conservatism with leverage as a moderating variable. This study uses secondary data in the form of annual financial reports on property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory. This study used a purposive sampling technique. The results showed that managerial ownership affects accounting conservatism, while growth opportunity does not affect accounting conservatism. For leverage used as a moderating variable, it is unable to moderate the effect of managerial ownership and growth opportunity on accounting conservatism. This study can help investors and regulators understand the role of managerial incentives in shaping financial reporting behavior. Companies and regulators may want to consider ownership structure when evaluating financial transparency and risk.
Determinan Kepatuhan Wajib Pajak dengan Pengetahuan Sebagai Pemoderasi Pualam, Andi Ruby Arsy; Bulutoding, Lince; yariati, Namla Elfa; Fadhilatunisa, Della; Talaohu, Sanunggarah
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.24192

Abstract

The decline in state revenue from taxes was due to the existence of taxpayers who did not comply in carrying out their tax obligations. The Indonesian government's efforts to make taxpayers comply in carrying out their tax obligations include implementing tax sanctions and the Voluntary Disclosure Program. The purpose of this study was to determine the effect of tax sanctions and Voluntary Disclosure Program on the compliance of individual taxpayers registered at KPP Pratama Makassar Utara. The population in this study were all individual taxpayers registered at KPP Pratama Makassar Utara using a sample of 100 samples based on purposive sampling as a sampling technique. Data analysis used multiple linear regression analysis and Moderated Regression Analysis. The results of this study show that tax sanctions and Voluntary Disclosure Program have a positive and significant effect on taxpayer compliance. The results of this study also indicate that knowledge of taxation has not been able to moderate the relationship between tax sanctions and the Voluntary Disclosure Program on taxpayer compliance.

Page 29 of 29 | Total Record : 288

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