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The Effect of Company Size, Systematic Risk and Independent Commissioners on Disclosure of Intellectual Capital Petty Aprilia Sari; Imam Hidayat
EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p163-171

Abstract

The purpose this study is to determine the effect of company size, systematic risk and independent commissioners on intellectual capital disclosure in banking companies listed on the Indonesia Stock Exchange. The dependent variable is disclosure of intellectual capital, while the independent variable is company size, systematic risk and independent commissioners .This riset was conducted on banking companie listd on the Indonesia Stock Exchange (IDX) by accesing secondary data on annual reports for the 2015-2018 period. The results of the sample selection were 35 banking companies. The sample method used in this study is to use no-probability sample method with the sample technique chosen is purposive sample. The analysis used in this research is panel data regression analysis. The partial evaluation hypothesis testing results show that firm size and systematic risk have a significant positif effect on intellectual capital disclosure, while independent commissioners do not have a significant negatif effect on intellectual capital *disclosure
ANALISIS RASIO KEUANGAN TERHADAP RETURN SAHAM PADA JAKARTA ISLAMIC INDEX (JII) YANG TERDAFTAR DI BURSA EFEK INDONESIA Imam Hidayat; Poppy Indrihastuti
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 4, No 3 (2019): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v4i3.260

Abstract

Kebutuhan akan informasi tentang return saham adalah sangat penting begi investor yang akan berinvestasi pada sebuah perusahaan, pemahaman tentang kinerja perusahaan perlu diperhatikan sebelum investor melakukan investasi pada suatu perusahaan. Penelitian ini dilakukan pada perusahaan manufaktur pada Jakarta Islamic Index (JII) yang Terdaftar di Bursa Efek Indonesia dengan lima variabel independen yaitu Return On Equity, Debt To Total Asset, Current Ratio, Cash Ratio dan variabel dependen yaitu Return Saham. Analisis data yang digunakan aadalah Regresi berganda sedangkan pengujian hipotesis menggunakan uji T dan Uji F. Hasil analisis menunjukkan bahwa dengan meningkatkan kemampuan perusahaan dalam memanfaatkan atas modal sendiri yang dimiliki maka perusahaan dapat secara maksimal memberikan jaminan atas investasi yang telah dilakukan.Kata kunci: Return Saham,   perusahaan manufaktur, Jakarta Islamic Index
Effect Of Competitors And Covid-19 Pandemic On Stock Prices Of Reinsurance Companies 2016-2020 Santi Yuliati Fikri; Imam Hidayat
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.1024

Abstract

This research was conducted to determine the influence of competitors and Covid-19 which is believed to have contributed to the decline in insurance stocks. This study also aims to determine the impact of the decline in Indonesian stocks and their changes in recent years. The type of research used is descriptive quantitative research. Sources of data used are secondary data from advertisers, the Central Bureau of Statistics from annual reports and research documents about insurance. The type of data used is time series, the data is taken sequentially from 2016-2020. The type of data collection method used is the documentary method. The results showed that there was no influence between the competitor variables and covid-19 on stock prices at PT. Indonesian Reinsurance. On the other hand, the competitor variable has a positive effect on stock prices, while the Covid-19 variable has a negative effect on stock prices.
PENGARUH DEBT EQUITY RATIO (DER), EARNING PER SHARE (EPS) dan ECONOMY VALUE ADDED (EVA) TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2011-2015 Imam Hidayat
Balance Vocation Accounting Journal Vol 3, No 1 (2019): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.039 KB) | DOI: 10.31000/bvaj.v3i1.1941

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Debt Equity Ratio (DER), Earning Per Share (EPS) dan Economy Value Added (EVA)   terhadap Harga Saham, Desain penelitian ini bersifat kausalitas dengan unit analisisnya adalah perusahaan dari sampel yang diambil dengan teknik purposive sampling pada populasi perusahaan terdaftar BEI yang masuk kedalam Perusahaan Manufaktur, dengan bantuan program SPSS 23.0 dan uji hipotesisnya menggunakan uji t. Hasil dari kelompok Perusahaan manufaktur yaitu : 1. DER tidak berpengaruh negatif dan signifikan terhadap harga saham; 2. EPS tidak berpengaruh negatif dan signifikan terhadap harga saham; 3. EVA berpengaruh positif dan signifikan terhadap harga saham; 4. DER, EPS dan EVA berpengaruh positif dan signifikan terhadap harga saham
PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Imam Hidayat; Mayla Tasliyah
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i1.3618

Abstract

This study aims to examine the factors that influence company value. There are several factors used, including company size, profitability, leverage. The purpose of this study is to empirically examine whether company size, profitability, leverage, influence the value of the company in consumer goods industry companies listed on the Indonesia Stock Exchange. In this study experienced a fluctuating phenomenon in the consumer goods industry sector companies listed on the Stock Exchange in 2014-2017. The population used as the object of observation is 23 consumer goods industry companies listed on the Indonesia Stock Exchange in the period 2014- 2017. Determination of research samples using purposive sampling method and obtain a sample of 43 consumer goods industry companies based on certain criteria. The results showed that the size of the company did not affect the company's value, leverage and profitability had a significant effect on the value of the company. In this study there were still many limitations and disadvantages, namely, the influence of the independent variable was only able to explain 79.6% so it needed additional other independent variables.
PENGARUH PENGHINDARAN PAJAK, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMAN LABA (Pada Perusahaan Manufaktur Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012 – 2016) Januar Eky Pambudi; Imam Hidayat
Jurnal Comparative: Ekonomi dan Bisnis Vol 2, No 1 (2020): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.486 KB) | DOI: 10.31000/combis.v2i1.3105

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh penghindaran pajak, ukuran perusahaan dan kepemilikan manajerial terhadap manajemen laba secara parsial pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI).Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2012-2016. Populasi penelitian meliputi semua consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016.Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel  6 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif, kepemilikan manajerial berpengaruh positif dan penghindaran pajak tidak berpengaruh terhadap manajemen laba. Kata Kunci:   Manajemen Laba, Penghindaran pajak, Ukuran Perusahaan, Kepemilikan Manajerial
Pelatihan Pendamping Proses Produk Halal Nurul Ulfah; Hanifah Widiastuti; Ahmad Hamim Thohari; Muhammad Zaenuddin; Aulia Fajrin; Adi Syahputra Purba; Ninda Hardina Batubara; Windy Stefani; Imam Hidayat; Adhitomo Wirawan
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 5 No 1 (2023): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v5i1.4865

Abstract

Halal products are products that are starting to be looked at by the market today. One of the goals of the Indonesian government, under BPJPH, in 2024 it is hoped that products, especially food and beverages in Indonesia, will already have halal certificates so that they can increase the attractiveness of pariwasata for Muslims around the world if they visit Indonesia. Based on the new legislation in 2014, namely law no. 33 of 2014 concerning Halal Product Guarantee, the halal certification process is carried out in synergy by various parties, one of which is the halal product guarantee organizing body (BPJPH). Halal product process assistance is a process of verifying and validating halal statements by business actors (self-declare). This activity serves to assist micro and small business actors in meeting product halal requirements. The purpose of this community service is to find out the level of understanding of prospective halal product process assistants in Batam City, service activities are carried out with 3 stages, namely surveys, socialization and training activities and the last stage is evaluation and reports. This activity is supported by BPJPH and Bank Indonesia as additional sponsors for activities to be carried out offline and online.