Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019

This study aims to examine the effect of good corporate governance on company performance in manufacturing companies spread across Indonesia. Measurement of good corporate governance indicators, independent board of commissioners, board of directors, managerial ownership, institutional ownership, and foreign ownership. The measurement of company performance uses the Tobin's Q ratio. The population used of all manufacturing companies in Indonesia listed on the IDX in 2017-2019 is 53 companies. The sampling technique used is purposive sampling method. Testing the hypothesis used multiple linear regression analysis, simultaneous significance test (F test), and individual parameter significance test (t test). The results of the simultaneous statistical significance test (F test) show that the five independent variables have a significant effect on company performance. The results of the statistical significance test of the individual parameters (t test) of the independent board of commissioners variable and institutional ownership have a significant effect on company performance, while the t test results on the variables of the board of directors, managerial ownership, and foreign ownership have no significant effect on company performance

ANALISIS PENGARUH INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP INITIAL RETURN DAN RETURN 10 HARI SETELAH INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA TAHUN 2012-2016

This research is aimed to examine the inflence of (1) financial information and non financial information to initial return and (2)financial information and non financial information to 10 days return after IPO. Multiple regression method used to analyse the data. The result of analysis for the influence of financial information and non financial information to initial return shows that only underwriter reputation and company size significantly influences. Whereas current ratio, debt equity ratio, return on equity, earning per share, auditor reputation, and percentage of shared offered to the public do not significantly influence to initial return. The result of analysis for the influence of financial information and non financial information to 10 days return after IPO shows that all of the variables which are current ratio, debt equity ratio, return on equity, earning per share, underwriter reputation, auditor reputation, company size, and percentage of shared offered to the public do not significantly influence to10 days return after IPO

DAMPAK LAYANAN SYARIAH (OFFICE CHANNELING) TERHADAP PERTUMBUHAN ASET, KENAIKAN DANA PIHAK KETIGA (DPK), DAN KINERJA KEUANGAN PADA UNIT USAHA SYARIAH (UUS) TAHUN 2012-2016

Sharia Services (Office Channeling) as an alternative policy to expand market share of Islamic banking in Indonesia. This study aims to determine the impact of office channeling on asset growth, Third Party Funds (TPF), and financial performance. The data analysis technique used in this study is simple linear regression analysis. The results of the study show that office channeling has no effect on asset growth. This is because office channeling only carries out fundraising activities, while funding is carried out at Sharia Branch Offices (KCS). The results of the second study showed that office channeling had a positive effect on Third Party Funds (TPF) and the results of the third study showed that office channeling had a negative effect on financial performance.Keywords: Sharia Services (Office Channeling), Asset Growth, Third Party Funds, Financial Performanc

Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan

This study aims to prove and determine the effect of good corporate governance, company size and corporate social responsibility disclosure on firm value. The proxy for firm value is price to book value (PBV). The indicators used in GCG include managerial ownership, independent board of commissioners, and audit committee. Company size uses a proxy for total assets, while CSR disclosure is measured by the CSR index based on indicators from GRI (Global Reporting Initiatives) version G4. This study used property and real estate companies listed on the IDX in 2017-2019. The method used in this research is a quantitative method with a total of 22 companies. This study used multiple linear regression analysis techniques. The results simultaneously showed that Good Corporate Governance, Company Size, and Disclosure of Corporate Social Responsibility have an effect on firm value. Furthermore, the partial test results showed that GCG with the indicators of independent commisioner had a significant positive effect, the audit committee had a significant negative effect, firm size is proven to have an effect on firm value, while managerial ownership and CSR were not proven to have an effect on firm value

Analisis Harga Saham Perusahaan Transportasi DI BEI Sebelum danSesudah Covid-19

The COVID-19 pandemic virus is a contagious disease caused by SARS-CoV-2. The COVID-19 pandemic virus has a major impact on Indonesia, including on the economy, socio-cultural exchange rates, and stock prices. On March 2, 2020, the Covid-19 case was announced in Indonesia for the first time by President Ir. Joko Widodo. This study aims to analyze the share price of Transportation Companies on the Indonesia Stock Exchange before and after Covid-19. In this study, the data used is the average share price of 40 transportation companies on the Indonesia Stock Exchange 31 days before and 31 days after the announcement of the first Covid-19 case in Indonesia. Then the data was processed using the Wilcoxon Test, through the use of SPSS version 24. The results of data processing showed that there was a significant difference in share prices before and after the first case of COVID-19 was announced. This is indicated by a significance value of 0.000 <0.05. Where the stock price is lower than before the first case of COVID-19 was announced

ANALISIS PENERAPAN PSAK NO.45 PADA ORGANISASI NIRLABA (STUDI PADA LEMBAGA MASJID AT-TAQWA, SIDOARJO)

Mosque is one of the non-profit organizations that earns their wealth from donations. The Mosque made its financial statement with the aim of providing information to the donators about the donation they receive. The forming of non-profit organization financial statement in Indonesia is being regulated at SFAS 45. This research was using Qualitative Method research. This study aims to determine the application of SFAS 45 in the At-Taqwa Mosque, and reconstruct the financial report of the At-Taqwa mosque. The managements of At-Taqwa are still not acknowledged about SFAS 45. The institution should start to give a training about the practicing of SFAS 45, therefore the managements can acknowledge the financial reporting which is accordance with the applicable standards in Indonesia for non-profit organization and make the accountable financial report for the organization. Keywords: Mosque, Non-profit Organization, SFAS 4

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

This research aims to determine the effect of corporate governance mechanisms that are proxies through institutional ownership, managerial ownership, independent commissioners and independent directors on firm value. This research uses multiple linear regression analysis. The research sample is a company incorporated in the property, real estate and building construction sector period of 2015-2018 with a total data of 193. The results of this study indicate that the independent commissioners and independent directors has effect on firm value

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI

This study aims to examine the influence between the application of corporate social responsibility and intellectual capital to the value of the company that listed in LQ45 on Indonesian Stock Exchange (IDX) year 2013-2016, in addition this study also test the financial performance as a moderation variable. The method used in this study is quantitative with the techniques of collecting documentation, namely through annual reports and financial statements of the company. This research use Structural Equation Modeling (SEM) analysis.The result of Structural Equation Modeling (SEM) analysis using WarpPLS 5.0 shows that corporate social responsibility has an effect on company value, intellectual capital has an effect on company value, financial performance can not moderate the relationship between corporate social responsibility to company value, and financial performance can moderate by weakening the relationship between intellectualcapital to company value

ANALISIS PERBANDINGAN EFISIENSI BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DENGAN MENGGUNAKAN METODE DATA ENVELOPMENT ANALYSIS

This study aims to determine the difference in average efficiency between sharia commercial banks and conventional commercial banks after the onset of global financial crisis in 2008 during 2010 to 2016. Bank efficiency calculations performed using nonparametric method Data Envelopment Analysis (DEA) Intermediation approach model Variable Return To Scale (VRS) output-oriented. Hypothesis test is done by using Mann Whitney U-Test. The results of this study indicate that there is no difference between the average efficiency of sharia banks and conventional commercial banks because the input and output variable values ​​of each bank also didn’t show significant difference during the study period

PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI

This study aims to examine the effect of environmental performance on firm value with profitability as a moderating variable. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. Obtained sample of 33 companies with 132 observations from purposive sampling technique. The results showed that environmental performance has a positive effect on firm value and profitability can moderated the relationship between environmental performance to firm value