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All Journal JURNAL BISNIS STRATEGI JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Business and Entrepreneurial Review

Purba, Yosephina Endang

Universitas Trisakti

Author-ID : 2036904

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 6 Documents Claim Missing Document

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Articles

Faktor â€“ Faktor Penentu Kebijakan Pembayaran Dividen Pada Industri Non Keuangan di Indonesia dan Australia Kristin, Marry; Leon, Farah Margaretha; Purba, Yosephina Endang
JURNAL BISNIS STRATEGI Vol 30, No 2 (2021): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.30.2.101-114

Penelitian ini bertujuan untuk menganalisis pengaruh Arus Kas Bebas, Ukuran Perusahaan, Profitabilitas, Peluang Pertumbuhan, Hutang Keuangan, dan Likuiditas terhadap Rasio Pembayaran Dividen. Unit analisis yang diteliti adalah industri non-keuangan di Indonesia dan Australia dengan periode penelitian tahun 2015 - 2018. Sampel terbatas terdiri dari 22 industri di Australia dan 38 industri di Indonesia. Data di olah menggunakan Eviews 9. Hasil pengujian hipotesis menunjukkan: Arus Kas Bebas berpengaruh positif secara signifikan terhadap Rasio Pembayaran Dividen di Indonesia akan tetapi berpengaruh negatif di Australia, Ukuran Perusahaan tidak berpengaruh terhadap Rasio Pembayaran Dividen di Indonesia akan tetapi berpengaruh negatif secara signifikan di Australia, Profitabilitas berpengaruh positif secara signifikan terhadap Rasio Pembayaran Dividen, Peluang Pertumbuhan berpengaruh negatif secara signifikan terhadap Rasio Pembayaran Dividen, Hutang Keuangan berpengaruh negatif secara signifikan terhadap Rasio Pembayaran Dividen, Likuiditas berpengaruh positif secara signifikan terhadap Rasio Pembayaran Dividen. Implikasi dari penelitian ini bagi manajer keuangan dalam menentukan pembayaran dividen dan investor dalam berinvestasi di Indonesia perlu memperhatikan variabel arus kas bebas, profitabilitas, peluang pertumbuhan, hutang keuangan dan likuiditas. Sedangkan bagi manajer keuangan dan investor di Australia perlu memperhatikan variabel arus kas bebas, ukuran perusahaan, profitabilitas, peluang pertumbuhan, hutang keuangan dan likuiditas.

Faktor yang menentukan corporate social responsibility pada sektor perbankan yang terdaftar di BEI Arini Giri Maryujati; Farah Margaretha Leon; Yosephina Endang Purba
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the factors that influence corporate social responsibility in banking sector companies listed on the IDX during the period 2014-2020. The data used in this study is secondary data sourced from the official website of Indonesia Stock Exchange (IDX). The research sample was selected using a purposive sampling method so that 24 companies were sampled. The novelty in this research is to use the SCV formula for CSR and the addition of the board of commissioners variable. The results show that profitability, liquidity, firm size, leverage have a positive effect on corporate social responsibility. Board size has a negative effect on corporate social responsibility. Foreign director, female director, board of commissioners size has no effect on corporate social responsibility. This shows that big profitability, liquidity, company size, leverage can encourage CSR activities and become investors' considerations. The benefits of CSR activities are an important assessment for investors to invest their capital..

Faktor-faktor yang mempengaruhi corporate social responsibility dengan kinerja keuangan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Belinda Mora Siagian; Farah Margaretha Leon; Yosephina Endang Purba
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the factors that influence CSR with financial performance as a moderating variable in manufacturing companies listed on the IDX. The data used in this study is secondary data sourced from the annual reports and financial statements of manufacturing companies listed on the IDX during the 2015-2020 period. The research sample using purposive sampling method obtained a sample of 26 companies. The data analysis used is moderating regression analysis using Eviews 10. The results show that institutional ownership, managerial ownership and firm size have a positive and significant impact on CSR. Firm growth and debt ratio have no effect on CSR. Financial performance can moderate the direction of the positive relationship the influence of institutional ownership on CSR. Financial performance can moderate the direction of the negative relationship of managerial ownership on CSR. Financial performance cannot moderate the effect of firm growth on CSR. The results of this study provide information to management and investors where companies that have large institutional ownership can encourage CSR activities by paying attention to financial performance which can weaken the influence on CSR. Managerial ownership and large company size can encourage CSR activities by paying attention to financial performance which can strengthen the influence on CSR. In addition, improved financial performance and large institutional investors can encourage CSR activities. Declining financial performance and large managerial investors can also encourage CSR activities

Pengaruh kinerja CSR terhadap biaya utang dengan kualitas audit sebagai variabel moderasi di Indonesia Lundi Anriasa; Farah Margaretha Leon; Yosephina Endang Purba
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to examine the effect of corporate social responsibility performance on the cost of debt and audit quality as variables that can moderate the relationship between corporate social responsibility performance and the cost of debt. The control variables in this study consisted of firm size, tangbility, ROA, PBV, betarisk, dividends, and NDT. This study adds the leverage control variable as a novelty from previous research. Data collection was conducted using a purposive sampling method sourced from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) with certain criteria so that the number of samples in the study was 23 companies. Eviews 10 was used to test the hypothesis using the panel data regression analysis technique. The results of this study indicate that the performance of corporate social responsibility has a significant negative effect on the cost of debt. In addition, audit quality is able to moderate the effect of social responsibility performance on the cost of debt in a significant positive direction. The results of the control variables show that firm size, tangibility, ROA, and betarisk have a significant negative effect on the cost of debt. Meanwhile, the PBV and dividend variables have no effect on debt cost, whereas the NDT and leverage variables have a significant positive effect on debt cost.

Factors Affecting Capital Structure of Small-Medium Enterprises Listed in Indonesia Stock Exchange Uun Fukuludin; Farah Margaretha Leon; Yosephina Endang Purba
Business and Entrepreneurial Review Vol. 21 No. 2 (2021): OCTOBER 2021
Publisher : Universitas Trisakti

This study aims to analyze the factors that influence the capital structure of SMEs, by examining the effect of the independent variables of profitability, growth of opportunity, collateral, corporate tax, tax shield, non-debt tax shield, liquidity, earnings volatility, and cash flow volatility; to the capital structure of SMEs as the dependent variable. As for anticipation of bias, the study uses size, company age, GDP, interest rates, inflation, and market capitalization as control variables. The data used in this study is a combination of cross-sectional and time-series, which is called panel data. The number of samples in this study was 53 SMEs listed on the Indonesia Stock Exchange during 2016-2020. The result of this study shows that profitability has a significant negative effect on DAR, but has no effect on DER. Growth of total assets has no effect on DAR and DER, growth of tangible assets has no effect on DAR and DER, and growth of market value has a significant positive effect on DAR, but has no effect on DER. Collateral harms DAR and DER. Corporate tax does not affect DAR but has a significant negative effect on DER. Tax shield has a significant negative effect on DAR and DER. Non-debt tax shield does not affect DAR but has a significant negative effect on DER. Liquidity has a significant negative effect on DAR and DER. Earnings volatility has a significant positive effect on DAR and DER. Cash flow volatility does not affect DAR and DER. Company size has a significant positive effect on DAR and DER. Company age has a significant positive effect on DAR but has a significant negative effect on DER, gross domestic product (GDP) has a significant positive effect on DAR and DER, loan interest rates do not affect DAR, but harm DER. Inflation has no effect on DAR but harms DER, and market capitalization has a significant negative effect on DAR and DER. This study implies that for investors, it is necessary to conduct a thorough assessment of financial performance and the factors that influence the capital structure before deciding to invest. A high capital structure can reduce potential profits and increase the risk of default. Thus, investors need to pay attention to the factors that have a negative and significant effect with a large level of influence on the capital structure, because if these factors increase, the capital structure will decrease. This will create efficient and effective use of capital and avoid the high cost of equity or cost of debt so that it can be utilized optimally to provide maximum benefits for SMEs and investors

Studi Pengelolaan Keuangan Individu yang Dimoderasi oleh Toleransi Risiko Keuangan pada Karyawan di Jabodetabek Zahrina Fajrina; Farah Margaretha Loan; Yosephina Endang Purba
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 9 No 2 (2022): JMBI UNSRAT Volume 9 Nomor 2
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v9i2.43271

Abstract. This study aims to examine financial knowledge, locus of control, financial attitudes and education level on financial management behavior moderated by financial risk tolerance. This study adds the variable level of education as a novelty from previous research. Data collection using questionnaires via google form with the number of samples in the study there are 440 respondents. In testing the hypothesis using SEM Amos 21. The results of this study indicate that financial knowledge has a positive effect on financial management behavior, locus of control has no effect on financial management behavior, financial attitudes have a positive effect on financial management behavior and education level has a positive effect on management behavior. The results of the moderating variable show that all independent variables are supported by financial risk tolerance. This research is expected to provide benefits for the younger generation to improve financial knowledge, financial attitudes and education levels in managing finances properly and wisely.Â Abstrak. Penelitian ini bertujuan untuk menguji pengetahuan keuangan, pengendalian diri, sikap keuangan dan tingkat pendidikan terhadap perilaku manajemen keuangan yang dimoderasi oleh toleransi risiko keuangan. Penelitian ini mendambahkan variabel tingkat pendidikan sebagai kebaruan dari penelitian sebelumnya. Pengumpulan data menggunakan penyebaran kuesioner melalui formulir dengan jumlah sampel dalam penelitian ada 440 responden. Dalam pengujian hipotesis menggunakan Structural Equation Modeling (SEM) Amos 21. Hasil penelitian ini menunjukkan bahwa pengetahuan keuangan berpengaruh positif terhadap perilaku manajemen keuangan, pengendalian diri tidak berpengaruh terhadap perilaku manajemen keuangan, sikap keuangan berpengaruh positif terhadap perilaku manajemen keuangan dan tingkat pendidikan berpengaruh positif terhadap perilaku manajemen keuangan. Hasil variabel moderasi menunjukkan bahwa semua variabel independen didukung dengan adanya toleransi risiko keuangan. Penelitian ini diharapkan dapat memberikan manfaat bagi generasi muda untuk meningkatkan pengetahuan keuangan, sikap keuangan dan tingkat pendidikan dalam mengelola keuangan dengan baik dan bijak.Â

Co-Authors Arini Giri Maryujati Belinda Mora Siagian Farah Margaretha Leon Farah Margaretha Leon Farah Margaretha Loan Kristin, Marry Leon, Farah Margaretha Lundi Anriasa Uun Fukuludin Zahrina Fajrina

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