Fintech Lending or Information Technology-Based Joint Funding Services (LPBBTI) is a form of technological innovation in financial services that provides new alternatives for people to get access to loans in an easy and fast way. Fintech lending provides loans to individuals and businessmen who previously had difficulty obtaining loans from traditional financial institutions. The fintech lending industry enters the same market as banking to serve the community so that they can compete or collaborate with each other. Fintech lending and banks have their own characteristics and advantages so they have the potential to provide added value and reduce risk. The aim of this research is to analyze whether collaboration between Rural Banks (BPR) and fintech lending can be mutually beneficial and an optimal form of collaboration. This research was conducted from a case study of PT Duha Madani Syariah as a fintech lending provider in collaboration with 4 (four) BPRs. The research method used a qualitative approach. Data collected through observation, interviews, documentation, and triangulation techniques. The research results show that the collaboration between BPR and fintech lending is mutually beneficial for the parties because it increases loan disbursement, creates company operational efficiency, and increases company profits. This collaboration is outlined in a cooperation agreement which regulates the scope of mutually beneficial cooperation, and requires support from regulators through policies or implementing instructions to accelerate and improve collaboration between BPR and fintech lending
{"title":"Analysis of Collaboration Between Rural Banks and Fintech Lending","authors":"Hot Asi, Kurnadi Gularso","doi":"10.59141/jiss.v4i12.950","DOIUrl":"https://doi.org/10.59141/jiss.v4i12.950","url":null,"abstract":"Fintech Lending or Information Technology-Based Joint Funding Services (LPBBTI) is a form of technological innovation in financial services that provides new alternatives for people to get access to loans in an easy and fast way. Fintech lending provides loans to individuals and businessmen who previously had difficulty obtaining loans from traditional financial institutions. The fintech lending industry enters the same market as banking to serve the community so that they can compete or collaborate with each other. Fintech lending and banks have their own characteristics and advantages so they have the potential to provide added value and reduce risk. The aim of this research is to analyze whether collaboration between Rural Banks (BPR) and fintech lending can be mutually beneficial and an optimal form of collaboration. This research was conducted from a case study of PT Duha Madani Syariah as a fintech lending provider in collaboration with 4 (four) BPRs. The research method used a qualitative approach. Data collected through observation, interviews, documentation, and triangulation techniques. The research results show that the collaboration between BPR and fintech lending is mutually beneficial for the parties because it increases loan disbursement, creates company operational efficiency, and increases company profits. This collaboration is outlined in a cooperation agreement which regulates the scope of mutually beneficial cooperation, and requires support from regulators through policies or implementing instructions to accelerate and improve collaboration between BPR and fintech lending","PeriodicalId":500768,"journal":{"name":"Jurnal Indonesia Sosial Sains","volume":"38 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138956479","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}
The purpose of this study is to determine the Increasing the Existence of Urban Tourism. The research method used is a qualitative method with a descriptive approach. Qualitative research is a method based on the philosophy of postpositivism used to examine the natural condition of objects where researchers are key instruments in data collection techniques. The result obtained is the geographical characteristics of the city of Kendari with the urban area surrounding the bay illustrates the uniqueness of the urban area owned, therefore the Kendari City Government should make this bay as a branding in introducing itself to attract the attention and interest of tourists to visit Kendari City. The conclusion that can be is that the development of tourism facilities and infrastructure has not been optimal, especially the arrangement of the Kendari Bay area as marine tourism that is not in accordance with the tourism architecture because it does not have good management management, so that it can have an impact on damage to natural ecosystems and socio-cultural gaps in the community.
{"title":"Increasing the Existence of Urban Tourism Through the Development Strategy of Marine Tourism Destinations in Kendari City","authors":"Farid Said, Agus Agus, Jujuk Ferdianto","doi":"10.59141/jiss.v4i10.915","DOIUrl":"https://doi.org/10.59141/jiss.v4i10.915","url":null,"abstract":"The purpose of this study is to determine the Increasing the Existence of Urban Tourism. The research method used is a qualitative method with a descriptive approach. Qualitative research is a method based on the philosophy of postpositivism used to examine the natural condition of objects where researchers are key instruments in data collection techniques. The result obtained is the geographical characteristics of the city of Kendari with the urban area surrounding the bay illustrates the uniqueness of the urban area owned, therefore the Kendari City Government should make this bay as a branding in introducing itself to attract the attention and interest of tourists to visit Kendari City. The conclusion that can be is that the development of tourism facilities and infrastructure has not been optimal, especially the arrangement of the Kendari Bay area as marine tourism that is not in accordance with the tourism architecture because it does not have good management management, so that it can have an impact on damage to natural ecosystems and socio-cultural gaps in the community.","PeriodicalId":500768,"journal":{"name":"Jurnal Indonesia Sosial Sains","volume":"124 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136232885","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}
The highest income in Indonesia comes from tax revenue. High and low tax revenues will determine the state budget in financing public expenditures. So awareness is needed for taxpayers or entities to pay their tax obligations. The purpose of the study is to empirically prove or analyze the effect of profit management on tax avoidance. This research uses quantitative methods, namely research procedures that produce data in the form of numbers and are generally analyzed using descriptive statistics with the source of data taken in this study is secondary data. The results of hypothesis testing in table 4 show that the t-Statistic value is 4.393073, while the prob. From profit management is 0.0000 which means 0.0000 < 0.05 indicates that profit management variables affect tax avoidance. The conclusions obtained are based on phenomena, problem formulations, hypotheses and research results conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period, it can be concluded that simultaneously the variable of profit management has a positive effect on tax avoidance.
{"title":"Profit Management, Capital Intensity, Gender Diversity, On Tax Avoidance with Corporate Sustainability as An Intervening Variable","authors":"Reskino Reskino, Prankyanto Tambunan","doi":"10.59141/jiss.v4i10.903","DOIUrl":"https://doi.org/10.59141/jiss.v4i10.903","url":null,"abstract":"The highest income in Indonesia comes from tax revenue. High and low tax revenues will determine the state budget in financing public expenditures. So awareness is needed for taxpayers or entities to pay their tax obligations. The purpose of the study is to empirically prove or analyze the effect of profit management on tax avoidance. This research uses quantitative methods, namely research procedures that produce data in the form of numbers and are generally analyzed using descriptive statistics with the source of data taken in this study is secondary data. The results of hypothesis testing in table 4 show that the t-Statistic value is 4.393073, while the prob. From profit management is 0.0000 which means 0.0000 < 0.05 indicates that profit management variables affect tax avoidance. The conclusions obtained are based on phenomena, problem formulations, hypotheses and research results conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period, it can be concluded that simultaneously the variable of profit management has a positive effect on tax avoidance.","PeriodicalId":500768,"journal":{"name":"Jurnal Indonesia Sosial Sains","volume":"4 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135219030","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}
M C Gina Maringka, Tri Budi W.Rahardjo, Tri Suratmi
The success of health development in Indonesia has increased the life expectancy of the Indonesian people. West Jakarta Kembangan Hospital has responsibility for improving the quality of life of the elderly in their working area, in line with Government Policy Number 17 of 2014 concerning Geriatric Service Standards in Hospitals. The aim of the study was to analyze the quality of life of elderly people with chronic diseases in the working area of Kembangan Hospital, West Jakarta in 2023. This study used a quantitative approach with a cross-sectional design, with an elderly population in the working area of Kembangan Hospital and a sample size of 60 elderly people by Simple Random Sampling. The research instrument used the WHOQOL-Bref questionnaire, while the questionnaire was used to measure the variable characteristics of the elderly. Research time: Juni 2023. Data analysis techniques using univariate, bivariate and multivariate analysis. The results showed that the most chronic diseases were hypertension (50%), diabetes mellitus (23.7%), hypertension and diabetes mellitus (6.7%), hypertension and heart (6.7%), arthritis (3.3%), the rest is a combination of existing chronic diseases. The proportion of high quality of life for the elderly (63.3%) and low quality of life for the elderly (36.7%), marital status, education, employment, income and status of residence as well as the length of chronic disease in the elderly are related to the quality of life for the elderly, while age, gender, name of chronic disease and the number of chronic diseases are not related to the quality of life of the elderly. The dominant variable related to the quality of life of the elderly is income with OR = 0.269. Suggestions that can be recommended to the Kembangan Hospital are reactivating geriatric services through promotive efforts for elderly health so that chronic diseases in the elderly can be detected early and receive optimal treatment so as to improve the quality of life of the elderly, can open geriatric innovation services that are "One Stop Service for the Elderly"
{"title":"Quality Of Elderly Life With Chronic Diseases In The Working Area of Kembangan District Hospital","authors":"M C Gina Maringka, Tri Budi W.Rahardjo, Tri Suratmi","doi":"10.59141/jiss.v4i10.886","DOIUrl":"https://doi.org/10.59141/jiss.v4i10.886","url":null,"abstract":"The success of health development in Indonesia has increased the life expectancy of the Indonesian people. West Jakarta Kembangan Hospital has responsibility for improving the quality of life of the elderly in their working area, in line with Government Policy Number 17 of 2014 concerning Geriatric Service Standards in Hospitals. The aim of the study was to analyze the quality of life of elderly people with chronic diseases in the working area of Kembangan Hospital, West Jakarta in 2023. This study used a quantitative approach with a cross-sectional design, with an elderly population in the working area of Kembangan Hospital and a sample size of 60 elderly people by Simple Random Sampling. The research instrument used the WHOQOL-Bref questionnaire, while the questionnaire was used to measure the variable characteristics of the elderly. Research time: Juni 2023. Data analysis techniques using univariate, bivariate and multivariate analysis. The results showed that the most chronic diseases were hypertension (50%), diabetes mellitus (23.7%), hypertension and diabetes mellitus (6.7%), hypertension and heart (6.7%), arthritis (3.3%), the rest is a combination of existing chronic diseases. The proportion of high quality of life for the elderly (63.3%) and low quality of life for the elderly (36.7%), marital status, education, employment, income and status of residence as well as the length of chronic disease in the elderly are related to the quality of life for the elderly, while age, gender, name of chronic disease and the number of chronic diseases are not related to the quality of life of the elderly. The dominant variable related to the quality of life of the elderly is income with OR = 0.269. Suggestions that can be recommended to the Kembangan Hospital are reactivating geriatric services through promotive efforts for elderly health so that chronic diseases in the elderly can be detected early and receive optimal treatment so as to improve the quality of life of the elderly, can open geriatric innovation services that are \"One Stop Service for the Elderly\"","PeriodicalId":500768,"journal":{"name":"Jurnal Indonesia Sosial Sains","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135219028","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}
The purpose of this study is to determine the Framing Analysis of Reporting on Electric Transportation Subsidies in Indonesia during 2023 by Tirto ID. EV becoming more discussed in today’s digital age, and some online in-depth news outlet is picking this discourse as part of participating in voicing the accurate news, which includes Tirto ID. With framing analysis, we can see how good, phrased news is still lacking in geographic source value despite the good narration in contributing to their media opinion. The topic itself is still warm material to be discussed for their upcoming policy. Electric transportation policies vary significantly between different countries as governments strive to reduce carbon emissions, promote energy efficiency, and transition to more sustainable modes of transportation. These policies encompass a range of measures, including incentives for electric vehicle (EV) adoption, infrastructure development, emissions regulations, and research funding.
{"title":"Framing Analysis of Reporting on Electric Transportation Subsidies in Indonesia during 2023 by Tirto ID","authors":"Harliantara Harliantara, Daniel Susilo","doi":"10.59141/jiss.v4i10.891","DOIUrl":"https://doi.org/10.59141/jiss.v4i10.891","url":null,"abstract":"The purpose of this study is to determine the Framing Analysis of Reporting on Electric Transportation Subsidies in Indonesia during 2023 by Tirto ID. EV becoming more discussed in today’s digital age, and some online in-depth news outlet is picking this discourse as part of participating in voicing the accurate news, which includes Tirto ID. With framing analysis, we can see how good, phrased news is still lacking in geographic source value despite the good narration in contributing to their media opinion. The topic itself is still warm material to be discussed for their upcoming policy. Electric transportation policies vary significantly between different countries as governments strive to reduce carbon emissions, promote energy efficiency, and transition to more sustainable modes of transportation. These policies encompass a range of measures, including incentives for electric vehicle (EV) adoption, infrastructure development, emissions regulations, and research funding.","PeriodicalId":500768,"journal":{"name":"Jurnal Indonesia Sosial Sains","volume":"24 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135219033","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}
The purpose of this research is to analyze the influence of social media marketing and quality perception on brand loyalty mediated by trust (empirical study on Chatime brand consumers in Jabodetabek). This research uses a quantitative approach and uses a structural equation model. The survey was conducted to respondents with the criteria of respondents being customers of Chatime. In this study, it was analyzed with Structural Equation Model (SEM) using AMOS program. The research results prove that social media marketing has a positive and significant effect on trust. Other results prove that quality perception has a positive and significant effect on trust, trust has a significant effect on brand loyalty, social media marketing has a positive and significant effect on brand loyalty and quality perception has a positive and significant effect on brand loyalty, social media marketing does not have a positive and significant effect on brand loyalty mediated by trust, and quality perception does not have a positive and significant effect on brand loyalty mediated by trust.
{"title":"The Influence of Social Media Marketing and Perceived Quality on Brand Loyalty Mediated by Trust (An Empirical Study on Chatime Customers in Jabodetabek)","authors":"Felicia Madelline","doi":"10.59141/jiss.v4i10.912","DOIUrl":"https://doi.org/10.59141/jiss.v4i10.912","url":null,"abstract":"The purpose of this research is to analyze the influence of social media marketing and quality perception on brand loyalty mediated by trust (empirical study on Chatime brand consumers in Jabodetabek). This research uses a quantitative approach and uses a structural equation model. The survey was conducted to respondents with the criteria of respondents being customers of Chatime. In this study, it was analyzed with Structural Equation Model (SEM) using AMOS program. The research results prove that social media marketing has a positive and significant effect on trust. Other results prove that quality perception has a positive and significant effect on trust, trust has a significant effect on brand loyalty, social media marketing has a positive and significant effect on brand loyalty and quality perception has a positive and significant effect on brand loyalty, social media marketing does not have a positive and significant effect on brand loyalty mediated by trust, and quality perception does not have a positive and significant effect on brand loyalty mediated by trust.","PeriodicalId":500768,"journal":{"name":"Jurnal Indonesia Sosial Sains","volume":"28 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135219027","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}
Qur'an Chapter Yusuf verse 84 tells about the sore eye of Prophet Ya'qub. It is told that he had sore eye with an indication of white discoloration of his eyes due to deep sadness. In this verse, the Qur'an only speaks of the nature and cause of the illness, without mentioning the type of illness yet. Based on this background, this thesis presents research on the eye disease of Prophet Ya'qub in the perspective of eye health study. The research method applied in the study is qualitative method. Whereas, The documentation techniques from library sources in the form of 12 books of tafsir muktabar along with other supporting books for data collection techniques. Then the interpretation analysis theory that is applied is tahli>li> interpretation. The results of the study found that there are six opinions of tafsir scholars in interpreting the type of eye disease of Prophet Ya'qub. The six are: blindness, low vision, flooding of tears (Nasolacrimal duct obstruction), thin white membrane (cataract), dry eye, and glaucoma. There are two principles which become the standard in the object of this research, namely the indication of the white color in the eyes of Prophet Ya'qub and sadness as a causative factor. According to the study of eye health, by paying attention to these two indications, the author further strengthens the opinion that the eye disease which plagued the Prophet Ya'qub leads to cataract eye disease. Because cataracts are a disease which clearly gives a white effect on the eye. As for the other diseases, there is less visible characteristic of the white effect on the eye. Furthermore, the main cause of cataracts is excess sugar in the body (Diabetes Mellitus). Diabetes mellitus often occurs due to stress or protracted sadness. Thus, the author's strong assumption in giving the conclusion that the eye disease experienced by the Prophet Ya'qub is leading to cataract eye disease
{"title":"The contextuality of the Qur'an in detecting diseases (Study of the interpretation of eye diseases of Prophet Ya'qub in Surah Yusuf verse 84 perspective of eye health)","authors":"Mukamat Khoirul Amirudin, Lukmanul Hakim, Windy Aisty Koma, Luthfiana Devi Erica Rahmasari, Husnul Khotimah","doi":"10.59141/jiss.v4i10.911","DOIUrl":"https://doi.org/10.59141/jiss.v4i10.911","url":null,"abstract":"Qur'an Chapter Yusuf verse 84 tells about the sore eye of Prophet Ya'qub. It is told that he had sore eye with an indication of white discoloration of his eyes due to deep sadness. In this verse, the Qur'an only speaks of the nature and cause of the illness, without mentioning the type of illness yet. Based on this background, this thesis presents research on the eye disease of Prophet Ya'qub in the perspective of eye health study. The research method applied in the study is qualitative method. Whereas, The documentation techniques from library sources in the form of 12 books of tafsir muktabar along with other supporting books for data collection techniques. Then the interpretation analysis theory that is applied is tahli>li> interpretation. The results of the study found that there are six opinions of tafsir scholars in interpreting the type of eye disease of Prophet Ya'qub. The six are: blindness, low vision, flooding of tears (Nasolacrimal duct obstruction), thin white membrane (cataract), dry eye, and glaucoma. There are two principles which become the standard in the object of this research, namely the indication of the white color in the eyes of Prophet Ya'qub and sadness as a causative factor. According to the study of eye health, by paying attention to these two indications, the author further strengthens the opinion that the eye disease which plagued the Prophet Ya'qub leads to cataract eye disease. Because cataracts are a disease which clearly gives a white effect on the eye. As for the other diseases, there is less visible characteristic of the white effect on the eye. Furthermore, the main cause of cataracts is excess sugar in the body (Diabetes Mellitus). Diabetes mellitus often occurs due to stress or protracted sadness. Thus, the author's strong assumption in giving the conclusion that the eye disease experienced by the Prophet Ya'qub is leading to cataract eye disease","PeriodicalId":500768,"journal":{"name":"Jurnal Indonesia Sosial Sains","volume":"165 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135219037","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}
Various kinds of research on audit quality have been conducted and audit fees are one of the factors that affect the high and low quality of audits. In this correlation method meta-analysis study research aims to examine the relationship between audit fees and audit quality. In this study, the author conducted a review involving 37 study journals related to audit fees and audit quality in the last 5 years that have been filtered with certain eligibility criteria. The results of this study showed a correlation of 0.259 which was included in the low category and z value = 5.581; p < .001 ; 95% CI [0.168; 0.350] which means that there is a significant positive correlation between audit fees and overall audit quality from the 37 studies in the meta-analysis. So that the relationship between audit fees and audit quality is significant positive but is in the low category. These results indicate that audit fees are less directly correlated with audit quality because they have a small effect size. This indicates that there are other variables that have a greater correlation value than the audit fee. And the results of the publication bias test stated that there was no publication bias problem in the meta-analysis study.
{"title":"Audit Fee on Audit Quality in Indonesia: A Meta-Analysis Study","authors":"Putri Dinda Rezky Alyani","doi":"10.59141/jiss.v4i10.899","DOIUrl":"https://doi.org/10.59141/jiss.v4i10.899","url":null,"abstract":"
 
 
 
 
 
 
 
 
 
 
 
 
 Various kinds of research on audit quality have been conducted and audit fees are one of the factors that affect the high and low quality of audits. In this correlation method meta-analysis study research aims to examine the relationship between audit fees and audit quality. In this study, the author conducted a review involving 37 study journals related to audit fees and audit quality in the last 5 years that have been filtered with certain eligibility criteria. The results of this study showed a correlation of 0.259 which was included in the low category and z value = 5.581; p < .001 ; 95% CI [0.168; 0.350] which means that there is a significant positive correlation between audit fees and overall audit quality from the 37 studies in the meta-analysis. So that the relationship between audit fees and audit quality is significant positive but is in the low category. These results indicate that audit fees are less directly correlated with audit quality because they have a small effect size. This indicates that there are other variables that have a greater correlation value than the audit fee. And the results of the publication bias test stated that there was no publication bias problem in the meta-analysis study.
 
 
 
 
 
 
 
 
 
 
 
 
","PeriodicalId":500768,"journal":{"name":"Jurnal Indonesia Sosial Sains","volume":"52 1-2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135219035","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}
The research aims to analyze the effect of dividend policy, company size, and managerial ownership on firm value, as well as analyze the effect of dividend policy, company size, and managerial ownership on profitability in consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This study also aims to analyze the effect of dividend policy, company size, and managerial ownership on company value which is mediated by profitability in consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This study used a purposive sampling method. The data used is secondary data obtained from the Indonesia Stock Exchange for consumer non-cyclicals companies for the 2018-2022 period. This study uses dividend policy, firm size, and managerial ownership as independent variables, firm value as the dependent variable, and profitability as a mediating variable. The analysis was carried out using the panel data regression analysis method using panel data processed with Econometric Views (EViews) Ver 10. The results of this study prove that company size and profitability have a positive effect on firm value. Dividend policy and managerial ownership have no effect on firm value. Dividend policy, firm size, and managerial ownership have no effect on profitability, and profitability is unable to mediate the relationship between dividend policy, firm size, and managerial ownership on firm value.
本研究旨在分析股息政策、公司规模和管理层所有权对公司价值的影响,并分析2018-2022年期间在印度尼西亚证券交易所上市的消费非周期性公司的股息政策、公司规模和管理层所有权对盈利能力的影响。本研究还旨在分析2018-2022年期间在印度尼西亚证券交易所上市的消费非周期性公司的股息政策、公司规模和管理层所有权对公司价值的影响,公司价值以盈利能力为中介。本研究采用目的性抽样方法。使用的数据是从印度尼西亚证券交易所获得的2018-2022年期间消费非周期性公司的二手数据。本研究以股利政策、企业规模、管理层持股为自变量,企业价值为因变量,盈利能力为中介变量。分析采用面板数据回归分析方法,使用econometrecviews (EViews) Ver 10处理的面板数据。本研究的结果证明,公司规模和盈利能力对公司价值有正向影响。股利政策和管理层持股对公司价值没有影响。股利政策、企业规模和管理层持股对盈利能力没有影响,盈利能力也不能中介股利政策、企业规模和管理层持股对企业价值的影响。
{"title":"The Influence of Dividend Policy, Company Size, and Managerial Ownership on Company Value Mediated by Profitability in Non-Cyclical Consumer Companies Listed on the Indonesia Stock Exchange (BEI)","authors":"Imery Wata, Kurnadi Gularso","doi":"10.59141/jiss.v4i10.913","DOIUrl":"https://doi.org/10.59141/jiss.v4i10.913","url":null,"abstract":"The research aims to analyze the effect of dividend policy, company size, and managerial ownership on firm value, as well as analyze the effect of dividend policy, company size, and managerial ownership on profitability in consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This study also aims to analyze the effect of dividend policy, company size, and managerial ownership on company value which is mediated by profitability in consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This study used a purposive sampling method. The data used is secondary data obtained from the Indonesia Stock Exchange for consumer non-cyclicals companies for the 2018-2022 period. This study uses dividend policy, firm size, and managerial ownership as independent variables, firm value as the dependent variable, and profitability as a mediating variable. The analysis was carried out using the panel data regression analysis method using panel data processed with Econometric Views (EViews) Ver 10. The results of this study prove that company size and profitability have a positive effect on firm value. Dividend policy and managerial ownership have no effect on firm value. Dividend policy, firm size, and managerial ownership have no effect on profitability, and profitability is unable to mediate the relationship between dividend policy, firm size, and managerial ownership on firm value.","PeriodicalId":500768,"journal":{"name":"Jurnal Indonesia Sosial Sains","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135218885","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 research aims to find out any influences of Audit Quality, Industry Specialized Auditors, and Audit Fee toward Financial Statement Integrity as well as Good Corporate Governance as an intervening variable. Populations used on this research are companies in mining sectors that have been listed in Bursa Efek Indonesia (BEI) from 2018-2021. This research has 36 companies with a total of 144 samples, all of them already eligible for purposive sampling. This research is analyzed using Structural Equation Model (SEM) powered by Analysis of Moment Structures (AMOS). This research’s hypothetical results suggest that audit qualities affect good corporate, audit fee, and good corporate governance. Hence, it also affects the financial statement integrity overall. This research also suggests audit quality and industry specialized auditor do not affect the financial statement integrity. Industry specialized auditor and audit fee also do not affect good corporate governance.
{"title":"Good Corporate Governance and Integrity of Financial Statement","authors":"Anggya Ramadhini Iskandar","doi":"10.59141/jiss.v4i10.902","DOIUrl":"https://doi.org/10.59141/jiss.v4i10.902","url":null,"abstract":"This research aims to find out any influences of Audit Quality, Industry Specialized Auditors, and Audit Fee toward Financial Statement Integrity as well as Good Corporate Governance as an intervening variable. Populations used on this research are companies in mining sectors that have been listed in Bursa Efek Indonesia (BEI) from 2018-2021. This research has 36 companies with a total of 144 samples, all of them already eligible for purposive sampling. This research is analyzed using Structural Equation Model (SEM) powered by Analysis of Moment Structures (AMOS). This research’s hypothetical results suggest that audit qualities affect good corporate, audit fee, and good corporate governance. Hence, it also affects the financial statement integrity overall. This research also suggests audit quality and industry specialized auditor do not affect the financial statement integrity. Industry specialized auditor and audit fee also do not affect good corporate governance.","PeriodicalId":500768,"journal":{"name":"Jurnal Indonesia Sosial Sains","volume":"AES-6 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135219173","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}