The study aims to test the effect of profitability, leverage, and corporate size on a Firm Value with CSR as a moderation variable. Based on research methods, this research is classified as pure research. The method of data collection used in this study is to use the method of documentation through the company's financial statements published through the official website of the Indonesia Stock Exchange (IDX) which is www.idx.co.id. The population in this study used companies listed on the Indonesia Stock Exchange for the period 2015-2020. The sample used is a manufacturing company listed on the Indonesia stock exchange for the period 2015-2020. The sampling method uses purposive sampling with a sample of 24 companies that fit the criteria. Data analysis techniques use multiple linear regression analysis and multiple regression analysis, using spss software application version 25. The results showed that simultaneously profitability, leverage, and the size of the company had a significant effect on the Firm Value. Partially profitability and laverage have a significant positive effect on the Firm Value. But the size of the company has no effect on the Firm Value. CSR variables are able to moderate the influence of profitability and the influence of leverage on the Firm Value. But at the size of the company, corporate social responsibility is not able to moderate the influence of the size of the company on the Firm Value
{"title":"Determination of A Firm Value with CSR as a Moderation Variable","authors":"Dinda Spanyolia Agassi, Achmad Saiful Ulum","doi":"10.33059/jmk.v12i1.4484","DOIUrl":"https://doi.org/10.33059/jmk.v12i1.4484","url":null,"abstract":"The study aims to test the effect of profitability, leverage, and corporate size on a Firm Value with CSR as a moderation variable. Based on research methods, this research is classified as pure research. The method of data collection used in this study is to use the method of documentation through the company's financial statements published through the official website of the Indonesia Stock Exchange (IDX) which is www.idx.co.id. The population in this study used companies listed on the Indonesia Stock Exchange for the period 2015-2020. The sample used is a manufacturing company listed on the Indonesia stock exchange for the period 2015-2020. The sampling method uses purposive sampling with a sample of 24 companies that fit the criteria. Data analysis techniques use multiple linear regression analysis and multiple regression analysis, using spss software application version 25. The results showed that simultaneously profitability, leverage, and the size of the company had a significant effect on the Firm Value. Partially profitability and laverage have a significant positive effect on the Firm Value. But the size of the company has no effect on the Firm Value. CSR variables are able to moderate the influence of profitability and the influence of leverage on the Firm Value. But at the size of the company, corporate social responsibility is not able to moderate the influence of the size of the company on the Firm Value","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129011944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ilafi Rani Yoasti, Hedwigis Esti Riwayati, Ovalia, M. Iqbal
This study aims to investigate and analyze the effect of motivation, enabler and enabler on knowledge sharing behavior in Ministry of Finance with barrier as moderating variable. This study adopts a quantitative method with a sample of 100 employees of Ministry of Finance. The data employed are primary data derived from questionnaire. Moderated Regression Analysis (MRA) is used to analyse the data. From the results of the study, it was found that motivation and enabler had a significant and positive effect on the knowledge sharing behavior of Ministry of Finance employees. The results also showed that the barrier did not moderate the influence of motivation or enabler on the knowledge sharing behavior of MoF employees.
{"title":"Peran Barrier Memoderasi Pengaruh Motivasi dan Enabler terhadap Perilaku Berbagi Pengetahuan Pegawai","authors":"Ilafi Rani Yoasti, Hedwigis Esti Riwayati, Ovalia, M. Iqbal","doi":"10.33059/jmk.v12i1.5653","DOIUrl":"https://doi.org/10.33059/jmk.v12i1.5653","url":null,"abstract":"This study aims to investigate and analyze the effect of motivation, enabler and enabler on knowledge sharing behavior in Ministry of Finance with barrier as moderating variable. This study adopts a quantitative method with a sample of 100 employees of Ministry of Finance. The data employed are primary data derived from questionnaire. Moderated Regression Analysis (MRA) is used to analyse the data. From the results of the study, it was found that motivation and enabler had a significant and positive effect on the knowledge sharing behavior of Ministry of Finance employees. The results also showed that the barrier did not moderate the influence of motivation or enabler on the knowledge sharing behavior of MoF employees.","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130511234","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Isalman Isalman, Farhan Ramadhani I, Ilyas Ilyas, Sahdarullah Sahdarullah
Usaha mikro, kecil dan menegah merupakan kegiatan usaha yang mampu memperluas lapangan kerja dan memberikan pelayanan ekonomi secara luas, dan dapat berperan dalam proses pemerataan dan peningkatan pendapatan masyarakat, pendorong pertumbuhan ekonomi dan berperan dalam mewujudkan stabilitas nasional. Walaupun dari sisi jumlah cukup besar, tampaknya UMKM di kota Kendari belum memberikan kontribusi yang sepandan dengan jumlahnya dalam mendorong pertumbuhan ekonomi dan meningkatan pendapatan masyarakat yang lebih tinggi. Kondisi tersebut semakin di perparah dampak pandemic Covid-19. Wabah Covid-19 tidak hanya memberikan dampak pada aspek kesehatan, tetapi juga pada aspek ekonomi. Berbagai langkah strategis telah ditempuh untuk meningkatkan daya saing dan akses pasar UMKM, diantaranya adalah transformasi teknologi e-commerce. Walupun potensi penggunaan E-Commerce sangat besar tampaknya UMKM belum mengambil peluang tersebut. Tujuan penelitian ini adalah; (1) Untuk mengetahui faktor pendorong adopsi e-commerce pada UMKM di kota Kendari, (2) Untuk mengetahui apa saja yang menjadi faktor penghambat adopsi e-commerce pada UMKM di kota Kendari. Penelitian ini akan dilaksanakan di kota kendari dengan mengambil sampel sebanyak 242 unit UMKM dari jumlah populasi 1609. Hasil penelitian menujukkan bahwa dukungan konsumen, dukungan organisasional, dan dukungan pengetahuan menjadi aspek pendukung adopsi e-commerce. Hambatan teknis, hambatan keuangan, hambatan hukum dan peraturan menjadi faktor penhambat adopsi e-commerce pada UMKM di Kota kendari.
{"title":"Eksplorasi Faktor Pendukung dan Penghambat Adopsi E-commerce pada UMKM di Kota Kendari","authors":"Isalman Isalman, Farhan Ramadhani I, Ilyas Ilyas, Sahdarullah Sahdarullah","doi":"10.33059/jmk.v11i2.3022","DOIUrl":"https://doi.org/10.33059/jmk.v11i2.3022","url":null,"abstract":"Usaha mikro, kecil dan menegah merupakan kegiatan usaha yang mampu memperluas lapangan kerja dan memberikan pelayanan ekonomi secara luas, dan dapat berperan dalam proses pemerataan dan peningkatan pendapatan masyarakat, pendorong pertumbuhan ekonomi dan berperan dalam mewujudkan stabilitas nasional. Walaupun dari sisi jumlah cukup besar, tampaknya UMKM di kota Kendari belum memberikan kontribusi yang sepandan dengan jumlahnya dalam mendorong pertumbuhan ekonomi dan meningkatan pendapatan masyarakat yang lebih tinggi. Kondisi tersebut semakin di perparah dampak pandemic Covid-19. Wabah Covid-19 tidak hanya memberikan dampak pada aspek kesehatan, tetapi juga pada aspek ekonomi. Berbagai langkah strategis telah ditempuh untuk meningkatkan daya saing dan akses pasar UMKM, diantaranya adalah transformasi teknologi e-commerce. Walupun potensi penggunaan E-Commerce sangat besar tampaknya UMKM belum mengambil peluang tersebut. Tujuan penelitian ini adalah; (1) Untuk mengetahui faktor pendorong adopsi e-commerce pada UMKM di kota Kendari, (2) Untuk mengetahui apa saja yang menjadi faktor penghambat adopsi e-commerce pada UMKM di kota Kendari. Penelitian ini akan dilaksanakan di kota kendari dengan mengambil sampel sebanyak 242 unit UMKM dari jumlah populasi 1609. Hasil penelitian menujukkan bahwa dukungan konsumen, dukungan organisasional, dan dukungan pengetahuan menjadi aspek pendukung adopsi e-commerce. Hambatan teknis, hambatan keuangan, hambatan hukum dan peraturan menjadi faktor penhambat adopsi e-commerce pada UMKM di Kota kendari.","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"204 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121169929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Indri Ferdiani Suarna, Agus Rahayu, Lili Adi Wibowo
Di era new normal koperasi diharapkan dapat terus kreatif dan responsif dalam menjalankan bisnis usahanya. Melalui modernisasi koperasi dengan memanfaatkan teknologi digital menjadi strategi inovasi untuk mencapai efisiensi dan aktivitas layanan koperasi. Koperasi modern juga harus memiliki skala usaha dan kapasitas produksi besar, melakukan sinergi antar pihak berbasis ekosistem, serta dikelola oleh manajemen profesional. Koperasi pasar bisa jadi role model koperasi modern. Penelitian ini bertujuan untuk mengetahui faktor-faktor internal dan eksternal yang mempengaruhi kinerja Koperasi Himpunan Pedagang Pasar Cikapundung (KOHIPPCI) mengidentifikasi posisi koperasi dengan analisis matriks internal eksternal, grand strategy matrix, GE matriks, BCG matriks, dan TOWS matriks, serta menemukan alternatif strategi yang bisa dikembangkan untuk meningkatkan kinerja koperasi tersebut. Penelitian menggunakan metode deskriptif kualitatif dengan analisis SWOT yang dikembangkan untuk mengidentifikasi Strategic Factor Analysis Summary (SFAS). Hasil penelitian menunjukkan ada banyak kekuatan dan kelemahan dari lingkungan internal serta peluang dan ancaman dari faktor eksternal terhadap KOHIPPCI. Meski demikian, KOHIPPCI masih mampu mengelola faktor-faktor tersebut yang ditunjukkan dengan posisinya pada kelompok tumbuh dan bangun pada matriks internal eksternal serta kuadran I grand strategy matrix, GE matriks di kuadran V dan BCG matriks di posisi cash flow.
{"title":"Manajemen Strategik dalam Transformasi Koperasi Himpunan Pedagang Pasar Cikapundung Menuju Koperasi Modern","authors":"Indri Ferdiani Suarna, Agus Rahayu, Lili Adi Wibowo","doi":"10.33059/jmk.v11i2.5028","DOIUrl":"https://doi.org/10.33059/jmk.v11i2.5028","url":null,"abstract":"Di era new normal koperasi diharapkan dapat terus kreatif dan responsif dalam menjalankan bisnis usahanya. Melalui modernisasi koperasi dengan memanfaatkan teknologi digital menjadi strategi inovasi untuk mencapai efisiensi dan aktivitas layanan koperasi. Koperasi modern juga harus memiliki skala usaha dan kapasitas produksi besar, melakukan sinergi antar pihak berbasis ekosistem, serta dikelola oleh manajemen profesional. Koperasi pasar bisa jadi role model koperasi modern. Penelitian ini bertujuan untuk mengetahui faktor-faktor internal dan eksternal yang mempengaruhi kinerja Koperasi Himpunan Pedagang Pasar Cikapundung (KOHIPPCI) mengidentifikasi posisi koperasi dengan analisis matriks internal eksternal, grand strategy matrix, GE matriks, BCG matriks, dan TOWS matriks, serta menemukan alternatif strategi yang bisa dikembangkan untuk meningkatkan kinerja koperasi tersebut. Penelitian menggunakan metode deskriptif kualitatif dengan analisis SWOT yang dikembangkan untuk mengidentifikasi Strategic Factor Analysis Summary (SFAS). Hasil penelitian menunjukkan ada banyak kekuatan dan kelemahan dari lingkungan internal serta peluang dan ancaman dari faktor eksternal terhadap KOHIPPCI. Meski demikian, KOHIPPCI masih mampu mengelola faktor-faktor tersebut yang ditunjukkan dengan posisinya pada kelompok tumbuh dan bangun pada matriks internal eksternal serta kuadran I grand strategy matrix, GE matriks di kuadran V dan BCG matriks di posisi cash flow.","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"262 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124379027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan untuk menganalisis pengaruh sukuk negara dan makroekonomi terhadap volume perdagangan sukuk korporasi di pasar sekunder Indonesia dengan yield dan peringkat sukuk korporasi sebagai variabel kontrol. Metode yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan alat uji Stata-14. Hasil penelitian ini menemukan bahwa setelah menggunakan variabel kontrol variabel sukuk negara yang diukur dengan nilai outstanding sukuk ritel berpengaruh negatif signifikan terhadap volume perdagangan sukuk korporasi di pasar sekunder dan variabel pertumbuhan ekonomi (GDP) berpengaruh positif signifikan terhadap volume perdagangan sukuk korporasi di pasar sekunder Indonesia. Sementara variabel inflasi dan suku bunga tidak berpengaruh terhadap volume perdagangan sukuk korporasi di pasar sekunder Indonesia
{"title":"The Effect of State Sukuk and Macroeconomics on The Trading Volume of Corporate Sukuk with Yield and Sukuk Rating as Control Variables","authors":"Mellyana Alvi Purniaji, S. Sunarsih","doi":"10.33059/jmk.v11i2.5045","DOIUrl":"https://doi.org/10.33059/jmk.v11i2.5045","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh sukuk negara dan makroekonomi terhadap volume perdagangan sukuk korporasi di pasar sekunder Indonesia dengan yield dan peringkat sukuk korporasi sebagai variabel kontrol. Metode yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan alat uji Stata-14. Hasil penelitian ini menemukan bahwa setelah menggunakan variabel kontrol variabel sukuk negara yang diukur dengan nilai outstanding sukuk ritel berpengaruh negatif signifikan terhadap volume perdagangan sukuk korporasi di pasar sekunder dan variabel pertumbuhan ekonomi (GDP) berpengaruh positif signifikan terhadap volume perdagangan sukuk korporasi di pasar sekunder Indonesia. Sementara variabel inflasi dan suku bunga tidak berpengaruh terhadap volume perdagangan sukuk korporasi di pasar sekunder Indonesia","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121543663","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian tentang integritas laporang keuangan sudah banyak dilakukan oleh peneliti sebelumnya, namun demikian penggunaan manajemen profit sebagai variabel intervening belum ada. Oleh karena itu peneltian ini akan menjadi informasi penting bagi para peneliti berikutnya. Tujuan penelitan ini adalah apakah manajemen laba mampu untuk menjadi variabel intervening untuk membuat suatu laporan yang terintegrasi melalui komponen-komponen good corporate governance. Jenis penelitian ini merupakan penelitian kuantitatif, populsi yang digunakan adalah perusahaah manufaktur yang tercatat di Bursa efek Indonesia. Teknik pengambilan samplingnya menggunakan puorposive sampling. Analisa data yang digunakan adalah data yang yang diperoleh dilakukan uji asumsi klasik dulu, kemudian dilakukan uji estimasi model data panel setelah itu dilakukan uji analisis hipotesis dengan uji t. Berdasarkan hasil analisis ditemukan hubungan antara beberapa komponen good corporate governance yang dapat mempengaruhi integritas laporan keuangan diantaranya adalah kepemilikan institusional, kepemilikan manajeril dan komisaris independent serta manajemen laba. Kesimpulan yang diperoleh adalah bahwa variabel manajemen mampu melakukan mediasi terhadap penguatan integritas laporan keuangan
{"title":"Financial Report Integrity: Does Management Profit as Intervening Variable Through Good Corporate Governance","authors":"S. Sriyono, Hanifah Novia Sofi","doi":"10.33059/jmk.v11i2.3355","DOIUrl":"https://doi.org/10.33059/jmk.v11i2.3355","url":null,"abstract":"Penelitian tentang integritas laporang keuangan sudah banyak dilakukan oleh peneliti sebelumnya, namun demikian penggunaan manajemen profit sebagai variabel intervening belum ada. Oleh karena itu peneltian ini akan menjadi informasi penting bagi para peneliti berikutnya. Tujuan penelitan ini adalah apakah manajemen laba mampu untuk menjadi variabel intervening untuk membuat suatu laporan yang terintegrasi melalui komponen-komponen good corporate governance. Jenis penelitian ini merupakan penelitian kuantitatif, populsi yang digunakan adalah perusahaah manufaktur yang tercatat di Bursa efek Indonesia. Teknik pengambilan samplingnya menggunakan puorposive sampling. Analisa data yang digunakan adalah data yang yang diperoleh dilakukan uji asumsi klasik dulu, kemudian dilakukan uji estimasi model data panel setelah itu dilakukan uji analisis hipotesis dengan uji t. Berdasarkan hasil analisis ditemukan hubungan antara beberapa komponen good corporate governance yang dapat mempengaruhi integritas laporan keuangan diantaranya adalah kepemilikan institusional, kepemilikan manajeril dan komisaris independent serta manajemen laba. Kesimpulan yang diperoleh adalah bahwa variabel manajemen mampu melakukan mediasi terhadap penguatan integritas laporan keuangan","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125441199","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to test the effect between the Network Capability and Organizational Performance and Learning Organization, with the Competitive Advantage being served as the moderating variable conducted at Small and Medium Enterprises (SME) in Malang city. This study was done by distributing the questioners filled in by the owners and the heads of the small and medium enterprises firms in Malang city. The data was processed using smartpls program. The result shows that the Network Capability directly affects the Organizational Performance, Learning Organization, and Competitive Advantage. Organizational Performance is also directly and positively affected by the Learning Organization and Competitive Advantage. The indirect effect suggests that the Learning Organization and Competitive Advantage are variables that mediate the effect between the Network Capability and Organizational Performance and serve as partial mediation. Based on this study, it is hoped that it gives. This result is expected to give a deeper understanding of the importance of the strategy implementation referring to the resource-based view of the organization. The Network Capability improvement can be a trigger to develop the organization's learning capability, competitive and organizational performance. Practically, is expected to be implemented within an organization to collaborate either with internal or external parties
{"title":"Learning Organizations and Competitive Advantage as Mediating the Effect of Network Capability on Organizational Performance","authors":"B. Bunyamin, K. Kadarusman","doi":"10.33059/jmk.v11i2.4875","DOIUrl":"https://doi.org/10.33059/jmk.v11i2.4875","url":null,"abstract":"This study aims to test the effect between the Network Capability and Organizational Performance and Learning Organization, with the Competitive Advantage being served as the moderating variable conducted at Small and Medium Enterprises (SME) in Malang city. This study was done by distributing the questioners filled in by the owners and the heads of the small and medium enterprises firms in Malang city. The data was processed using smartpls program. The result shows that the Network Capability directly affects the Organizational Performance, Learning Organization, and Competitive Advantage. Organizational Performance is also directly and positively affected by the Learning Organization and Competitive Advantage. The indirect effect suggests that the Learning Organization and Competitive Advantage are variables that mediate the effect between the Network Capability and Organizational Performance and serve as partial mediation. Based on this study, it is hoped that it gives. This result is expected to give a deeper understanding of the importance of the strategy implementation referring to the resource-based view of the organization. The Network Capability improvement can be a trigger to develop the organization's learning capability, competitive and organizational performance. Practically, is expected to be implemented within an organization to collaborate either with internal or external parties","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117211481","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tujuan dari penelitian ini untuk menganalisis pengaruh struktur kepemilikan dan tata kelola terhadap efisiensi investasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik yang dilakukan dalam pengambilan sampel menggunakan purposive sampling sebanyak 17 perusahaan yang lolos sebagai sampel. Metode yang digunakan berupa metode kuantitatif dengan alat analisis regresi data panel dengan pendekatan Fixed Effect Model dan Random Effect Model. Berdasarkan hasil penelitian menunjukkan bahwa konsentrasi kepemilikan berpengruh positif signifikan terhadap efisiensi investasi, sedangkan kepemilikan manajerial dan dewan komisaris independen tidak berpengaruh terhadap efisiensi investasi
{"title":"Analisis Pengaruh Struktur Kepemilikan dan Tata Kelola Perusahaan terhadap Efisiensi Investasi pada Perusahaan Pertambangan","authors":"Atnis Dika Mistiani, Ahmad Juliana","doi":"10.33059/jmk.v11i2.4481","DOIUrl":"https://doi.org/10.33059/jmk.v11i2.4481","url":null,"abstract":"Tujuan dari penelitian ini untuk menganalisis pengaruh struktur kepemilikan dan tata kelola terhadap efisiensi investasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik yang dilakukan dalam pengambilan sampel menggunakan purposive sampling sebanyak 17 perusahaan yang lolos sebagai sampel. Metode yang digunakan berupa metode kuantitatif dengan alat analisis regresi data panel dengan pendekatan Fixed Effect Model dan Random Effect Model. Berdasarkan hasil penelitian menunjukkan bahwa konsentrasi kepemilikan berpengruh positif signifikan terhadap efisiensi investasi, sedangkan kepemilikan manajerial dan dewan komisaris independen tidak berpengaruh terhadap efisiensi investasi","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123025002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examines the relationship between internal corporate governance mechanisms consisting of the size of the board of directors, the board of commissioners, the proportion of independent commissioners, institutional ownership and managerial ownership on profitability as measured using the return on asset (ROA) ratio and using control variables, namely sales growth and risk. business. A total of 807 companies listed on the Indonesia Stock Exchange during 2015 to 2020 were included in the population in this study. After using purposive sampling technique, 300 companies from various sectors were used as research samples. The data processing technique used is multiple regression analysis using SPSS version 23 software. Several tests were carried out such as Pearson Correlation, F Test, Coefficient of Determination and T Test to see the relationship and influence between variables. This study found a positive and significant relationship between the size of the board of directors, the size of the board of commissioners and managerial ownership on return on assets (ROA), meaning that the increase in the return on company assets is influenced by these three variables. The proportion of independent commissioners and institutional ownership does not have a significant effect on return on assets because it is based on the results of the t test with a significance value > 0.05. The sales growth control variable has a positive and significant effect on ROA while business risk has a negative and significant relationship with ROA. This research has important implications for policy makers within the company as well as for researchers in the same field.
{"title":"Corporate Governance Dan Profitabilitas Perusahaan Publik Di Indonesia","authors":"Eka Febiyanti Samhudi, H. Hersugondo","doi":"10.33059/jmk.v11i1.5125","DOIUrl":"https://doi.org/10.33059/jmk.v11i1.5125","url":null,"abstract":"This study examines the relationship between internal corporate governance mechanisms consisting of the size of the board of directors, the board of commissioners, the proportion of independent commissioners, institutional ownership and managerial ownership on profitability as measured using the return on asset (ROA) ratio and using control variables, namely sales growth and risk. business. A total of 807 companies listed on the Indonesia Stock Exchange during 2015 to 2020 were included in the population in this study. After using purposive sampling technique, 300 companies from various sectors were used as research samples. The data processing technique used is multiple regression analysis using SPSS version 23 software. Several tests were carried out such as Pearson Correlation, F Test, Coefficient of Determination and T Test to see the relationship and influence between variables. This study found a positive and significant relationship between the size of the board of directors, the size of the board of commissioners and managerial ownership on return on assets (ROA), meaning that the increase in the return on company assets is influenced by these three variables. The proportion of independent commissioners and institutional ownership does not have a significant effect on return on assets because it is based on the results of the t test with a significance value > 0.05. The sales growth control variable has a positive and significant effect on ROA while business risk has a negative and significant relationship with ROA. This research has important implications for policy makers within the company as well as for researchers in the same field.","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131487321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini dilatar belakangi oleh peran perbankan syariah dalam meningkatkan pembangunan ekonomi nasional ke arah peningkatan kesejahteraan masyarakat melalui kredit atau pembiayaan yang dituntut untuk selalu efisien. Maka dari itu peneliti mengangkat permasalahan efisiensi dan faktor-faktor yang diduga berpengaruh terhadap efisiensi Bank Syariah Bukopin dengan tujuan untuk mengetahui hasil tingkat efisiensi Bank Syariah Bukopin dan faktor-faktor apa saja yang berpengaruh terhadap efisiensi Bank Syariah Bukopin. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis asosiatif. Sampel penelitian ini berjumlah 26 data laporan triwulan dengan teknik analisis data yang digunakan yaitu Data Envelopment Analysis Agressive dan Analisis Regresi Linier Berganda. Hasil pengujian menunjukkan bahwa variabel input yang memberikan kontribusi terbesar dalam peningkatan efisiensi Bank Syariah Bukopin adalah beban tenaga kerja dan beban overhead sedangkan pada variabel output adalah pendapatan fee base income. Selama periode penelitian rata-rata efisiensi yang diperoleh dengan teknik DEA Agressive sebesar 0,786. Adapun faktor yang berpengaruh secara signifikan terhadap tingkat efisiensi Bank Syariah Bukopin adalah FDR dan Size, sedangkan NPF, ROA, dan CAR tidak berpengaruh secara signifikan terhadap tingkat efisiensi.
{"title":"Analisis Efisiensi dengan Data Envelopment Analysis Agressive dan Pengukuran Faktor-Faktor yang Diduga Berpengaruh terhadap Efisiensi Bank Syariah Bukopin","authors":"Arijal Koiri, Rendra Erdkhadifa","doi":"10.33059/jmk.v11i1.5113","DOIUrl":"https://doi.org/10.33059/jmk.v11i1.5113","url":null,"abstract":"Penelitian ini dilatar belakangi oleh peran perbankan syariah dalam meningkatkan pembangunan ekonomi nasional ke arah peningkatan kesejahteraan masyarakat melalui kredit atau pembiayaan yang dituntut untuk selalu efisien. Maka dari itu peneliti mengangkat permasalahan efisiensi dan faktor-faktor yang diduga berpengaruh terhadap efisiensi Bank Syariah Bukopin dengan tujuan untuk mengetahui hasil tingkat efisiensi Bank Syariah Bukopin dan faktor-faktor apa saja yang berpengaruh terhadap efisiensi Bank Syariah Bukopin. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis asosiatif. Sampel penelitian ini berjumlah 26 data laporan triwulan dengan teknik analisis data yang digunakan yaitu Data Envelopment Analysis Agressive dan Analisis Regresi Linier Berganda. Hasil pengujian menunjukkan bahwa variabel input yang memberikan kontribusi terbesar dalam peningkatan efisiensi Bank Syariah Bukopin adalah beban tenaga kerja dan beban overhead sedangkan pada variabel output adalah pendapatan fee base income. Selama periode penelitian rata-rata efisiensi yang diperoleh dengan teknik DEA Agressive sebesar 0,786. Adapun faktor yang berpengaruh secara signifikan terhadap tingkat efisiensi Bank Syariah Bukopin adalah FDR dan Size, sedangkan NPF, ROA, dan CAR tidak berpengaruh secara signifikan terhadap tingkat efisiensi.","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121810461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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