14 research outputs found

    ANALISIS PENGARUH PENGUMUMAN LAPORAN KEUANGAN TERHADAP ABNORMAL RETURN SAHAM (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2008-2012)

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    ABSTRAK Pengumuman laporan keuangan merupakan peristiwa yang dilakukan oleh emiten setiap tahun. Investor akan bereaksi ketika ada peristiwa penting yang terjadi pada emiten apakah akan menjual atau membeli saham emiten tersebut. Penelitian ini bertujuan untuk mengetahui pengujian model dalam menghitung abnormal return, menganalisis perbedaan pengujian model yang dipilih, dan menganalisis pengaruh variabel fundamental laporan keuangan yaitu piutang usaha, persediaan, laba kotor, earning per share, operating cash flow, return on asset dengan size perusahaan sebagai variabel kontrol selama tahun 2008-2012. Penelitian ini termasuk dalam jenis penelitian deskriptif komparatif verifikatif bersifat kausalitas. Populasi pada penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia periode 2008 sampai 2012. Dalam penelitian ini menggunakan window period selama sebelas hari, lima hari, pada saat, dan lima hari setelah laporan keuangan. Adapun periode estimasi yang digunakan adalah 30 hari. Dengan menggunakan purposive sampling, sampel yang digunakan dalam penelitian ini berjumlah 17 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis data yang digunakan adalah uji normalitas, uji one sample t-test, uji paired sample t-test, dan uji panel dengan menggunakan Eviews. Hasil penelitian ini adalah setelah semua variabel telah terdistribusi dengan normal, tidak ada t-hitung yang signifikan berdasarkan uji one sample t-test. Namun dipilih market model karena memberikan t-hitung terbesar. Berdasarkan uji paired sample t-test, tidak terdapat perbedaan abnormal return sebelum dan setelah pengumuman laporan keuangan. Secara simultan, terdapat pengaruh variabel piutang usaha, persediaan, laba kotor, earning per share, operating cash flow, dengan size perusahaan sebagai variabel kontrol terhadap abnormal return. Hasil dari pengujian dengan menggunakan Eviews menunjukkan bahwa penelitian ini menggunakan uji random effect, dapat disimpulkan bahwa piutang usaha memiliki pengaruh yang negatif terhadap abnormal return sedangkan persediaan, laba kotor, earning per share¸ operating cash flow, dan return on asset tidak memiliki pengaruh. Adapun koefisien determinasi (R2) dari penelitian ini adalah 96,71%. Kata kunci : Piutang Usaha, Persediaan, Laba Kotor, Earning Per Share, Operating Cash Flow, Return On Assets, Size Perusahaan, Abnormal Retur

    Bagaimana Gender, Risk, dan Media terhadap Pengungkapan Corporate Social Responsibility?

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    This study focused to analyze relationship between gender diversity, risk minimization and media exposure on corporate social responsibility disclosure. In this study consists of independent variables, dependent variable and control variable. Researcher used profitability with ROA as proxy as a control variable in this study. Quantitative research in this study applied companies in the Basic Materials sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Some criterions determined by researcher to obtain sample in this study. Non-probability sampling used in this study and researcher decided ten companies with a four-year observation period to obtain 40 observation units. Panel data regression as data analysis technique and used Eviews 12 software. The results of this study, simultaneously gender diversity, risk minimization and media exposure with the control variable profitability affect corporate social responsibility disclosure with a probability value (F-statistic) of 0.000078 <0.05 so that H01 is rejected and Ha1 is accepted.. Partially, that risk minimization and media exposure with the control variable profitability have a positive effect on corporate social responsibility disclosure with a probability value <0.05 so that H03 and H04 are rejected, it means that Ha3 and Ha4 are accepted. Meanwhile, gender diversity has no effect on the corporate social responsibility disclosure. This means that the presence of female board members in this percentage is still unable to influence corporate social responsibility disclosure

    Corporate Social Responsibility Disclosure in Primary Industry: Effect of Risk, Gender, and Environmental Disclosure

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    Corporate Social Responsibility (CSR) is one of responsibility to shareholders by paying attention to social and environmental aspect in the vicinity where the company’s operational activities are carried out. However, not all companies which has a direct impact to environment did CSR properly. PT. Aneka Tambang, Tbk. in 2021 was polluting the coast of East Halmahera, endangered mangrove and marine ecosystems. In addition, PT. Vale Indonesia, Tbk. also suspected of being the cause of forest destruction in South Sulawesi which resulted in sedimentation in Lake Mahalona, CSR implementation will impact to CSR disclosure of company. This study aimed to analyze how risk minimization, gender diversity and environmental certification affect CSR disclosure. Researcher used quantitative method. The population in this study were primary industrial companies with 45 observation data after selecting sample used purposive sampling, Researcher chose descriptive and panel data regression analysis using Eviews 12 as analysis method. The results of this study indicate that risk minimization, gender diversity, and environmental certification have a simultaneous effect on CSR. Partially, risk minimization has a negative effect on CSR disclosure. Meanwhile, gender diversity and environmental certification have no effect on CSR disclosure. Adjusted R-square in this study was 12,43%. It indicated that independent variable used in this study effect dependent study in 12,43%, remained 87,57% effected by other independent variable outside study

    BAGAIMANA R&D MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DENGAN KINERJA PERUSAHAAN?

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    During the Covid-19 pandemic, in general, Indonesian pharmaceutical industry experienced negative growth, however, there were some companies who reported higher profits. One of the resources contributing to company performance is Intellectual Capital (IC). This research aims to analyze the influence of IC and Total Asset Turnover (TATO) towards performance with Research and Development Intensity (RDI) as a moderating variable. Company performance is measured by Return on Equity (ROE), while IC is measured by its three components: Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), and Structural Capital Efficiency (SCE). This research uses quantitative approach by analyzing secondary data obtained from published financial reports during 2015-2021 period. This research empirically proves that HCE and SCE have no significant influence towards ROE, even after being moderated by RDI. CEE positively and significantly influences ROE, however, the influence will be insignificant after RDI moderation. TATO has negative and significant influence towards ROE, however, the RDI moderation will turn the influence into positive. Keywords: capital employed efficiency; intellectual capital; R&D intensity; return on equity. Selama masa pandemi Covid-19, secara umum industri farmasi di Indonesia mengalami pertumbuhan negatif, akan tetapi terdapat beberapa perusahaan yang mencatatkan laba lebih tinggi. Salah satu sumber daya perusahaan farmasi yang berkontribusi terhadap kinerja adalah Intellectual Capital (IC). Penelitian ini bertujuan untuk menganalisis pengaruh IC dan Total Asset Turnover (TATO) terhadap kinerja dengan dimoderasi oleh Research and Development Intensity (RDI). Kinerja perusahaan diukur menggunakan Return on Equity (ROE), sedangkan IC diukur dengan menggunakan tiga komponen yang membentuknya: Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), dan Structural Capital Efficiency (SCE). Penelitian ini menggunakan pendekatan kuantitatif dengan mengolah data sekunder yang didapat dari laporan keuangan yang dipublikasikan pada periode 2015-2021. Hasil penelitian menunjukkan bahwa HCE dan SCE tidak mempengaruhi ROE secara signifikan baik sebelum maupun sesudah dimoderasi oleh RDI. CEE berpengaruh positif dan signifikan terhadap ROE sebelum dimoderasi oleh RDI, namun pengaruh tersebut menjadi tidak signifikan setelah dimoderasi oleh RDI. TATO memiliki pengaruh negatif dan signifikan terhadap ROE sebelum dimoderasi oleh RDI, namun pengaruh tersebut berubah menjadi positif dan signifikan setelah dimoderasi oleh RDI. Kata kunci: modal intelektual; capital employed efficiency; R&D intensity; return on equity

    Pengaruh Biological Asset Intensity, Kepemilikan Manajerial, Ukuran Perusahaan Dan Profitabilitas Terhadap Pengungkapan Aset Biologis (Studi Pada Perusahaan Agrikultur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2021)

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    Biological assets are the most unique part of an agricultural company so that they become the most meaningful assets and this agricultural company operates as a biological transformation of assets owned by flora and fauna except for productive plants. This study aims to analyze biological asset intensity, managerial ownership, company size, and profitability on the disclosure of biological assets (case studies on agricultural companie listed on the IDX 2018-2021). This study falls under the quantitative research category, focusing on agricultural companies that were listed on the IDX between 2018-2021, with a total of 11 companies in the sample. The researchers utilized purposive sampling and panel data regression analysis with the assistance of Eviews 12. The findings indicate that disclosure of biological assets is influenced by biological asset intensity, managerial ownership, company size, and profitability when considered together. However, biological asset intensity, managerial ownership, and company size have no significant effect on the disclosure of biological assets when examined separately. On the other hand, profitability has a considerable positive impact on the disclosure of biological assets among agricultural companies listed on the IDX between 2018-202

    PENGUATAN TATA KELOLA PADA ENTITAS BERORIENTASI NON LABA DI PONDOK PESANTREN MODERN ASSURUUR KABUPATEN BANDUNG

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    Pondok Pesantren Modern As-Suruur merupakan salah satu pondok pesantren milik swasta yang terletak di Desa Pameungpeuk- Banjaran - Kabupaten Bandung yang sudah terakreditasi A oleh Badan Akreditasi Nasional/Madrasah (BAN-SM). Dengan akreditasi tersebut menjamin bahwa komponen mutu lulusan, proses pembelajaran, mutu guru dan manajemen sekolah telah dinilai baik sesuai standar nasional yang ditentukan. Penerapan sistem pendidikan di pesantren melibatkan unsur agama dan kearifan lokal yang memiliki struktur, sistem, budaya, norma dan etika yang berbeda dengan lembaga pendidikan umum. Penerapan 5 prinsip tata kelola yang baik yaitu tranparansi, akuntabilitas, pertanggungjawaban, kemandirian dan kewajaran dapat meningkatkan kinerja pesantren secara efektif dan efisien. Tata kelola pada pondok pesantren di Indonesia masih jarang dilakukan, sosialisasi dalam bentuk penyuluhan diperlukan agar manajemen pondok pesantren memiliki  pengetahuan yang memadai mengenai tata kelola. Dengan tata kelola yang baik diharapkan visi tercapai karena misi dapat dijalankan dengan baik, meningkatkan reputasi pesantren, menghidari praktik korupsi dan kolusi, dan menambah kepercayaan stakeholders.Kata kunci : pesantren, stakeholders, tata kelol

    TATA KELOLA PESANTREN: PENERAPAN STRUKTUR ORGANISASI ENTITAS BERORIENTASI NON LABA DI PONDOK PESANTREN KABUPATEN BANDUNG

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    Abstrak: Pondok Pesantren Modern As-Suruur yang terletak di Desa Pameungpeuk – Banjaran, memiliki komponen mutu lulusan, proses pembelajaran, mutu guru dan manajemen sekolah yang dinilai baik sehingga terakreditasi A oleh Badan Akreditasi Nasional/Madrasah (BAN-SM). Sosialisasi tentang penerapan 5 prinsip tata kelola yang baik yaitu transparansi, akuntabilitas, pertanggungjawaban, kemandirian dan kewajaran harus dapat diterapkan di institusi pondok pesantren agar dapat meningkatkan kinerja yang efektif dan efisien. Pelaksanaan tata kelola yang baik dimulai dalam menetapkan struktur organisasi dan individu yang terlibat dalam kepengurusan pondok pesantren. Penjelasan mengenai struktur organisasi dan uraian pekerjaan serta tanggung jawab setiap pengurus harus dapat dijelaskan dengan baik dan transparan. Pembelajaran mengenai perlunya sistematika struktur organisasi yang disesuaikan dengan kebutuhan organisasi menjadi tujuan dari pengabdian masyarakat ini. Setiap individu pengurus dalam struktur organisasi harus dijelaskan di dalam profil kepengurusan dengan memuat nama lengkap, pendidikan serta tanggung jawab pekerjaannya. Penerapan struktur organisasi yang transparan dan jelas menghindari adanya praktik korupsi dan kolusi serta memudahkan pencapaian tujuan pesantren As-Suruur sehingga akan meningkatkan reputasi pesantren. Dari hasil kegiatan pengabdian masyarakat ini menunjukkan bahwa 90,52% peserta setuju bahwa kegiatan ini direspon dengan baik oleh masyarakat sasar. Abstract: The As-Suruur Modern Islamic Boarding School which is located in Desa Pamempeuk– Banjaran, has components of graduate quality, learning process, teacher quality and school management which are considered good so that it is accredited A by the National Accreditation Board/Madrasah (BAN-SM). Dissemination of the application of the 5 principles of good governance namely transparency, accountability, responsibility, independence and fairness must be implemented in Islamic boarding schools in order to improve effective and efficient performance. The implementation of good governance begins with establishing the organizational and individual structures involved in managing Islamic boarding schools. An explanation of the organizational structure and job descriptions as well as the responsibilities of each administrator must be clearly explained and transparent. Learning about the need for a systematic organizational structure that is tailored to the needs of the organization is the goal of this community service. Each individual administrator in the organizational structure must be explained in the management profile, including full name, education and job responsibilities. A transparent and clear organizational structure avoids corruption and collusion practices and facilitates the achievement of the goals of the As-Suruur pesantren so that it will enhance the reputation of the pesantren. The results of this community service activity showed that 90.52% of participants agreed that this activity was well received by the target community. 

    Self-Identification of Homestay Management Problems and Canvas Business Model

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    Laksana Village is in Ibun Sub-District, Bandung District. Geographically, Laksana Village is close to the Kamojang Tourism area, which is the leading tourism destination in Bandung District. The village has the potential for tourism development. To support the tourism development program, there are several homestays. However, it was found that many tourists spent the night outside the Laksana Village area. Another problem faced by homestay managers is the difficulty in determining homestay tariff. This Community Service (CS) activity aims to explore the problems faced by homestay managers through self-identification of problems using the Community Based Participatory Research method. The results of the self-identification became the basis for the CS Team to map the nine elements of the canvas business model. The cost structure becomes a priority scale to be handled in order to solve the tariff determination problem and is expected to increase the value proposition. This CS activity specifically resulted in self-identification of problems and a business canvas model for homestay management

    Pengaruh kinerja lingkungan dan eco control terhadap pengungkapan corporate social responsibility

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    A company must pay attention to the surrounding environment by prioritizing social benefits. In addition to this, the company also focuses on financial benefits so that social benefits can be carried out. Costs are needed to support the running of these activities. The company will make a work plan and budget to carry out social activities so that there are social benefits. Social benefits can be obtained by disclosing Corporate Social Responsibility (CSR). Therefore, this study aims to examine the effect of environmental performance and eco-control as measured using performance measurements, budgets, and incentives on the disclosure of Corporate Social Responsibility (CSR). The unit of analysis used in this study is a group, namely a combination of primary sector companies listed on the Indonesia Stock Exchange (IDX) in 2018–2019. The data were analyzed using panel data regression analysis through SPSS software. The results obtained in this study show that environmental performance, performance measurement, and budget partially have a positive effect on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, incentives have no impact on Corporate Social Responsibility (CSR)

    The Pengaruh Indeks Pembangunan Manusia, Opini Audit, Kompleksitas Pemerintah dan Kekayaan Daerah Terhadap Pengungkapan Informasi Keuangan pada Website Resmi Pemerintah Daerah Studi Kasus pada Pemerintah Provinsi di Indonesia Tahun 2020

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    This research was conducted to determine whether human development index, audt opinions, government complexity, and regional wealth have an effect on disclosure of financial information on the regional governments official website in Indonesia. The saturated sample technique was applied in sample collection, and the sample in this research covers all provincial governments in Indonesia in 2020. This research applies multiple linear regression analysis using IBM SPSS version 26 software. The research findings confirm that the human development index, audit opinion, government complexity, and regional wealth all have a simultaneous impact on the disclosure of financial information. Meanwhile, partially only regional wealth variables have an impact on the disclosure of financial information on the official websites of local governments throughout all provinces in Indonesia in 2020
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