Putri, Weny
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Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit Darmawan, Dwikky; Putri, Weny
Jurnal Keuangan dan Bisnis Vol 16 No 2 (2018): Jurnal Keuangan dan Bisnis Edisi Oktober 2018
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.982 KB) | DOI: 10.32524/jkb.v16i2.408

Abstract

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm?s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant  influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan dengan Ukuran Perusahaan, Risiko, dan Pengungkapan Media sebagai Variabel Pengendali pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia Tahun 2011-2014 Putri, Weny
Jurnal Keuangan dan Bisnis Vol 15 No 1 (2017): Jurnal Keuangan dan Bisnis Edisi Maret 2017
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.538 KB)

Abstract

This research aims to examine the effect of corporate social responsibility disclosure according to Global Reporting Initiative  G4 (GRI) guidelines in certain period on corporate financial performance which was measured by Return on Assets (ROA) in the future period. This research also involved 3 (three) control variables namely firm size, risk, and media exposure to control the link of CSR disclosure effect toward corporate financial performance. The research method implemented uses time lag analysis or autoregressive dynamic distributed lag with 83 samples of listed manufacturing firms in Indonesia Stock Exchange from 2011 until 2014. The results implied that beside at the same periode, previous CSR disclosure also have a positively and signidicantly affects the corporate financial performance which measured by ROA in the future period
RENTABILITAS & LIKUIDITAS TERHADAP STRUKTUR MODAL PADA BANK BUMN SYARIAH DI INDONESIA ., Fadilla; Putri, Weny
Jurnal Keuangan dan Bisnis Vol 18 No 1 (2020): Jurnal Keuangan dan Bisnis Edisi Maret Volume 18 Nomor 1 Tahun 2020
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (700.647 KB) | DOI: 10.32524/jkb.v18i1.666

Abstract

This study aims to determine what influences the capital structure of the 3 (three) largest Sharia Banks in Indonesia, namely Bank Syariah Mandiri (BSM), Bank Negara Indonesia Syariah, Bank of the Republic of Indonesia Syariah (BRIS). This study examines the effect of Return on Assets (ROA), Return on Equity (ROE), and Financing Deposite Ratio (FDR) on KPMM. The data used in this study is secondary data obtained from the quarterly financial statements of the Islamic Bank for 7 years, namely from 2013-2017. The analysis technique used in this study is Multiple Linear Regression. The results of this study prove that Return on Assets (ROA), Return on Equity (ROE) and Financing Deposite Ratio (FDR) affect KPMM together. While partially Return on Assets (ROA) and Return on Equity (ROE) affect KPMM, but FDR has no effect on KPMM