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All Journal Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Ekonomi Pembangunan Jurnal Ekonomi Pembangunan
Eka Roostartina
Universitas Sriwijaya
Economics, Econometrics & Finance

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Analisis Internet Financial Reporting pada Studi Industri Barang Konsumsi di BEI Tahun 2013-2016 Eka Meirawati; Dwirini Dwirini; Eka Roostartina
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 9, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.135 KB) | DOI: 10.36982/jiegmk.v9i2.536

Abstract

AbstractInternet Financial Reporting is the inclusion of corporate financial information via the internet or website (Lai et al., 2009). This study aims to obtain empirical evidence on the influence of internet financial reporting, earnings management, and company size on the value of companies in the consumer goods industry listed on the Indonesia Stock Exchange (BEI) Year 2013-2016. The independent variables in this study consist of internet financial reporting (IFR), earnings management (Discretionary Accruals), and company size (LogTA). While the dependent variable is firm value using Tobin's Ratio Q. Based on the results of research using multiple linear regression model, it is known that the variable internet financial reporting and firm size affect the value of the company. While earnings management does not significantly affect the value of the company.Keywords : Firm value, Internet Financial Reporting, Earnings Management, and firm size.AbstrakInternet Financial Reporting adalah pencantuman informasi keuangan perusahaan melalui internet atau website (Lai et al., 2009). Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh internet financial reporting, earnings management, dan ukuran perusahaan terhadap nilai perusahaan pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2013-2016. Variabel bebas pada penelitian ini terdiri dari internet financial reporting (IFR), earnings management (Discretionary Accruals), dan ukuran perusahaan (LogTA). Sedangkan variabel terikat adalah nilai perusahaan menggunakan Rasio Tobin’s Q. Berdasarkan hasil penelitian menggunakan model regresi linear berganda, diketahui bahwa variabel internet financial reporting dan ukuran perusahaan berpengaruh terhadap nilai perusahaan. Sedangkan earnings management tidak berpengaruh signifikan terhadap nilai perusahaan.Kata kunci : Nilai perusahaan, Internet Financial Reporting, Earnings Management, dan Ukuran perusahaan.
ANALISIS SOSIAL DAN EKONOMI KEMISKINAN DI KELURAHAN SUNGAI LILIN KECAMATAN SUNGAI LILIN KABUPATEN MUSI BANYUASIN Eka Roostartina
Jurnal Ekonomi Pembangunan Vol 11, No 1 (2013): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v11i1.4911

Abstract

The phenomenon of poverty can not be avoided, although the development has reduced the number of poor but have not been able to eliminate poverty. It's time poverty alleviation programs based on the factors that influence it, because the factors causing poverty each region possess different characteristics, thus the fight against poverty also vary. Data was collected through interviews using questionnaires directly to respondents, the sample is taken using the Slovin formula derived from the data of Social Protection of the target households in 2008. The analysis showed that 86 percent of households are in productive age, 87 percent of family heads did not complete primary education junior, education significantly affect family income (family heads who had not completed junior high school is very poor households and poor), number of family members did not significantly affect family income, the income of other family members significantly affect family income and employment as laborers did not significantly affect family income. The role of local government is very important because the more aware of the characteristics of poverty in their areas. To address the low education of poor families needed improvements and increased access to education for free. Orientation of education aimed at creating graduates who are able to become entrepreneurs and create jobs. It takes a variety of additional training to increase skills and the development of productive assets by providing capital assistance. Keywords: poverty, education, occupation, income amount and family members
ANALISIS SOSIAL DAN EKONOMI KEMISKINAN DI KELURAHAN SUNGAI LILIN KECAMATAN SUNGAI LILIN KABUPATEN MUSI BANYUASIN Eka Roostartina
Jurnal Ekonomi Pembangunan Vol. 11 No. 1 (2013): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v11i1.4911

Abstract

The phenomenon of poverty can not be avoided, although the development has reduced the number of poor but have not been able to eliminate poverty. It's time poverty alleviation programs based on the factors that influence it, because the factors causing poverty each region possess different characteristics, thus the fight against poverty also vary. Data was collected through interviews using questionnaires directly to respondents, the sample is taken using the Slovin formula derived from the data of Social Protection of the target households in 2008. The analysis showed that 86 percent of households are in productive age, 87 percent of family heads did not complete primary education junior, education significantly affect family income (family heads who had not completed junior high school is very poor households and poor), number of family members did not significantly affect family income, the income of other family members significantly affect family income and employment as laborers did not significantly affect family income. The role of local government is very important because the more aware of the characteristics of poverty in their areas. To address the low education of poor families needed improvements and increased access to education for free. Orientation of education aimed at creating graduates who are able to become entrepreneurs and create jobs. It takes a variety of additional training to increase skills and the development of productive assets by providing capital assistance. Keywords: poverty, education, occupation, income amount and family members
Co-Authors Dwirini Dwirini Meirawati, Eka