Hubungan Tadbir Urus Korporat Dan Nilai Firma Dengan Pengurusan Pendapatan Sebagai Pemboleh Ubah Pencelah: Kajian Terhadap Syarikat-Syarikat Tersenarai Di Jakarta Islamic Index (Jii), Bursa Efek Indonesia

This study was initiated due to the decreasing value of firms listed in the Jakarta Islamic Index (JII). The low valuation of firms at the Jakarta Stock Exchange began during the financial crisis in the year 1997 Kajian ini bertitik tolak daripada permasalahan utama iaitu rendahnya nilai firma di Jakarta Islamic Index (JII). Rendahnya nilai firma bermula pada masa krisis kewangan tahun 1997

Pengaruh Corporate Governance Terhadap Nilai Perusahaan Di Bursa Efek Indonesia, Jakarta

Researches on the influence of corporate governance on firm value have been widelyconducted, however results inconsistency occurred. Corporate governance , whichin this case is ownership structure assessed by present of ownership structure. Thisresearch uses 150 manufacturing firms listed on the Jakarta Stock Exchange during2002 - 2005 as samples with 600 observation Hypothesis is tested using regressionanalysis The firm value measured using Tobin's Q. Results indicate that familyownership, institution ownership and foreign ownership was not significant effecton firm value. but managerial ownership, have a significant and positive effect onfirm value

Demokratisasi sebagai Salah Satu Aspek dari Implikasi Globalisasi

Globalization, which is energized by the development of information and communication technology, creates an international system which is more open, including the domestic political system. This change is characterized by the emergence of non-state actors together with the emergence of individual awareness on the problem of economy. Politics and society pluralism which consequently develops democratization and political transparency. The success of economic development cannot be separated with the democracy development. One problem of democracy development is that there is still different perception between the supra-structure and infra-structure. In the level of supra-structure democracy tend to go toward representative political institutions and the state power which tend to go toward society pluralism and freedom to unite and to form groups which are free fromthe government control. which is in turn will from the civil society in this cotext. political education is very important in increasing the awareness of people's political right. The government failure in mailing its policies and handling the pro-democracy movement in Indonesia will create new alternatives for those who are available inside the country. This happens because of the existence of global interactions which are more and more intensive as well as the existence of international linkage. Kata kunci : Globalisasi, ekonomi, politi

The Influence of Corporate Governance Perception Index, Managerial Ownership, Government Ownership, and Sales Growth on Cost of Debt (Study in Non-Financial Companies Listed on IDX Year 2011-2014)

This study aims to determine the influence of corporate governance perception index, managerial ownership, government ownership, and sales growth to cost of debt. The samples of this study are the non-financial companies listed on IDX (Indonesian Stock Exchange) year 2011-2014. The Samples are collected using purposive sampling method and resulted 36 units of analysis as the final samples. The analytical method used is multiple linear regression analysis. The results of this study indicated that corporate governance perception index, managerial ownership, government ownership, and sales growth simultaneously influence the cost of debt. Partially, the research shows that corporate governance perception index, government ownership, and sales growth do not influence the cost debt. Meanwhile, the managerial ownership has positive significant influence on cost of debt

The Influence Factors of Firm Value (Study of Manufacturing Company Listed on Indonesia Stock Exchange)

This study tries to empirically examine the effect of profitability, institutional ownership, managerial ownership, and dividend policy on company value in manufacturing companies listed on Indonesian Stock Exchange. The data used in this research is a financial statement of the companies with the total sample of 93 companies over the period of 2012-2016. The analytical method used in this study is multiple linear regression. This study resulted in that profitability, institutional ownership, managerial ownership, and dividend policy simultaneously influence the value of the company. While from the partial test it resulted that profitability affects the company value, institutional ownership has no influence on the company value. However, managerial ownership has no influence on the company value and dividend policy also does not affect the company value.   &nbsp

The Effect Of Third Party Funds, Capital Adequacy, Credit Risk, And Credit Interest Rate On Profitability In LQ45 Index Company Companies In 2005-2018

The purpose of this study was to determine: (1) the effect of third party funds, capital adequacy, credit risk, and credit interest rates simultaneously on profitability in LQ-45 Banking Sector companies. (2) the effect of partial third party funds on profitability in LQ-45 Banking Sector companies (3) the effect of partial capital adequacy on profitability in LQ-45 Banking Sector companies (4) the effect of partial credit risk on profitability at LQ-45 companies Banking Sector (5) partially affect credit interest rates on profitability in the Banking Sector LQ-45 company. This research was conducted at the Indonesia Stock Exchange (BEI) which is located at Jalan Jenderal Sudirman Kav. 52-53, Jakarta 12190. The population and sample in this study were 5 banking sector companies in the LQ45 index. This study uses financial statement data for the past 14 years with 70 units of analysis to be used. The results showed that third party funds, capital adequacy, credit risk, and lending rates jointly affect profitability, third party funds affect profitability, capital adequacy affects profitability, credit risk affects profitability, and lending rates affect towards profitability in the LQ45 index banking sector company

The Influence of Ownership Structures, Financial Distress, and Tax Loss Carry Forward on Tax Avoidance (Study on Manufacturing Company Listed in Indonesia Stock Exchange)

Tax avoidance is an interesting strategy option taken by management which aims to increase profitability through the reduction of corporate tax expense. This research has a purpose to examine the influence of ownership structures financial distress, and tax loss carry forward on tax avoidance using secondary data from financial statement of manufacturing companies listed on Indonesian Stock Exchange year 2012-2014. The study type used in this study is hypothesis testing. The results of this study show that ownership structures which are proxied by foreign ownership and institutional ownership has partially influence the tax avoidance. Other results show that financial distress also has partially influence the tax avoidance, while tax loss carry forward has no influence on tax avoidance. However, all the independent variables has simultaneously influence the tax avoidance. The limitations of this study are focused in the manufacturing companies on IDX as samples and only used two variables as the proxy for ownership structures which are foreign ownership and institutional ownership. Therefore, this study suggests to adding new variables that expected have effect to tax avoidance with different sectors of company. Keywords: tax avoidance, ownership structures, financial distress, tax loss carry forward

ANALYZING THE FACTORS THAT AFFECT THE FINANCIAL REPORTING TIMELINESS OF MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

This study aims to find the empirical evidence about the factors that affect the timeliness of financial reporting in companies listed on the Indonesian Stock Exchange. The factors tested in this study are tax avoidance, audit opinion, and leverage ratio. The samples consist of 100 manufacturing companies listed on the Indonesian Stock Exchange from 2014-2017. The 400 total observed cases are comprised of annual reports from the selected companies are analyzed using logistic regression. The results of this study identified that audit opinion affects the timeliness of financial reporting, while tax avoidance and leverage have no effect on the timeliness of financial reporting of companies listed on the Indonesian Stock Exchange

Pengaruh Pertumbuhan Penjualan, Profitabilitas, Ukuran, dan Aktivitas Perusahaan terhadap Struktur Modal pada Perusahaan Property dan Real Estate yang Terdaftar di Bei Periode 2012-2014

The research examines the effect of growth of sales, profitability, size of firm, and activiy of firm on capital structure. The sample of this research was taken from property and real estate companies listed on Indonesia Stock Exchange at 2012-2014. The sample was taken using purposive sampling. The sample used was 126 companies. In order to test the hypothesis the statistical methods used was multiple linear regression analysis. Partially the results of this research shows that profitability and size of firm have positive and significant influence on capital structure, whereas growth of sales and activity of firm have no significant effect on the dependent variable. Meanwhile in the simultaneous test, the four independent variables are seen to have significant influences to the capital structure

A COMPARATIVE STUDY OF CONVENTIONAL AND SHARIAH LIFE INSURANCE EFFICIENCY USING DATA ENVELOPMENT ANALYSIS

This study aims to analyze and compare the efficiency between conventional life insurance companies and Islamic life insurance companies in Indonesia over the period of 2014-2018. The sample of this study was taken from 10 conventional life insurance companies and 10 shariah life insurance companies that were selected based on the purposive sampling technique. Measurement of efficiency in this study was conducted using the method of data envelopment analysis (DEA) based on Bankers-Charnes-Cooper (BCC) and Charnes-Cooper-Rhodes (CCR) models of the value-added approach. This was followed by testing the hypothesis using a different Mann-Whitney U-test. Input variables used are assets, capital, general and administrative costs, and commission expenses. Meanwhile, the output variables are premiums and investment income. The results showed that conventional life insurance companies are more efficient than Islamic life insurance companies based on the BCC and CCR models. Furthermore, the results of different tests using the Mann-Whitney U-test showed an insignificant difference in efficiency between conventional life insurance companies and Islamic life insurance companies during the study period. The results of the comparison of the average efficiency value with the DEA method indicated that the efficiency level of a conventional life insurance company was better than a shariah life insurance company.========================================================================================================Studi Perbandingan Efisiensi antara Asuransi Jiwa Konvensional dengan Syariah Menggunakan Data Envelopment Analysis. Penelitian ini bertujuan untuk menganalisis perbandingan efisiensi perusahaan asuransi jiwa konvensional dengan perusahaan asuransi jiwa syariah di indonesia pada periode 2014-2018. Sampel penelitian ini adalah 10 perusahaan asuransi jiwa konvensional dan 10 perusahaan asuransi jiwa syariah yang dipilih berdasarkan teknik purposive sampling. Pengukuran efisiensi dalam penelitian ini menggunakan metode data envelopment analysis (DEA) dengan model BCC dan CCR berdasarkan pendekatan nilai tambah. dilanjutkan dengan melakukan uji hipotesis menggunakan uji beda mann-whitney u-test. Variabel input yang digunakan adalah aset. modal. biaya administrasi dan umum. dan beban komisi. Sedangkan variabel outputnya adalah premi dan pendapatan investasi. Hasil penelitian menunjukkan bahwa perusahaan asuransi jiwa konvensional lebih efisien dibandingkan perusahaan asuransi jiwa syariah berdasarkan pengukuran dengan model BCC maupun model CCR. Selanjutnya hasil uji beda menggunakan uji mann-whitney u- test menunjukkan bahwa tidak terdapat perbedaan efisiensi yang signifikan antara perusahaan asuransi jiwa konvensional dan perusahaan asuransi jiwa syariah selama periode penelitian ini. Hasil perbandingan nilai efisiensi rata-rata dengan metode DEA menunjukkan bahwa tingkat efisiensi perusahaan asuransi jiwa konvensional lebih baik daripada perusahaan asuransi jiwa syariah