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TROUBLED FIRMS IN INDONESIA STOCK EXCHANGE: THE MONITORING ROLE OF AUDIT COMMITTEE Syahriar Abdullah; Istinganah Eni Maryanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11034

Abstract

Given the significant number of troubled firms in Indonesian Stock Exchange in recent years, this study aims to examine the role of the audit committee in helping Indonesian listed firms to overcome various problems. We analyse secondary data from troubled firms in Indonesia Stock Exchange for 2018-2020 using ordered logistic regression. From our examination, there are several Indonesian listed firms were given special notation in IDX website, dominated with financial reporting problems, followed with financial problems, and legal compliance problems. We also find that audit committee expertise, activities, and meeting attendance hold significant monitoring role in helping firms avoid accountability problems, proven with significant negative effect. This research contributes to answering the limitations of the literature on issues of issuers' study on the Indonesia Stock Exchange so that it plays a role in enriching the existing literature with a comprehensive investigation of the role of the audit committee. This research also contributes to providing recommendations for the practice of audit committees in order to realize an accountable company that is free from various problems, both financial, legal, and financial reporting issues.
Analisis Faktor-Faktor yang Mempengaruhi Minat Investasi Mahasiswa di Pasar Modal: Studi kasus pada Mahasiswa Universitas Tunas Pembangunan Surakarta, Universitas Dharma AUB Surakarta, dan Universitas Slamet Riyadi Rahma Zuhria Ningrum; Rahmatya Widyawati; Syahriar Abdullah; Supartini; Susilaningtyas Budiana Kurniawati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 6 (2024): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i6.2002

Abstract

This study aims to analyze the factors that influence student investment interest in the capital market. The methods used in this study are quantitative methods and sampling techniques, namely using saturated sampling techniques with a purposive sampling approach, in accordance with predetermined criteria. The sample of this study was 51 students who met the criteria. This study used primary data obtained through g-form then disseminated through whatsAap. The g-form questionnaire is arranged with a likert scale of 1-5. The variables used in this study are financial literacy variables (X1), investment knowledge (X2), motivation (X3), and investment interest (Y) in the capital market. Data analysis techniques in research are descriptive statistical analysis, data quality tests, classical assumption tests, multiple linear regression tests, and hypothesis tests. Data processing is done with the help of SPSS software version 25. Based on the results of the study, it shows that the results of the financial literacy t test obtained t count (-0.616) < t table (2.012) can be concluded if financial literacy does not affect student investment interest in the capital market, while investment knowledge obtained t count (2.954) > t table (2.012) can be concluded if investment knowledge affects student investment interest in the capital market and motivation obtained t count (2.277) > t table (2.012) can It is concluded that motivation affects students' investment interest in the capital market. Simultaneously, based on the results of the f test, it shows that together the variables of financial literacy, investment knowledge, and motivation affect students' investment interest in the capital market.
Pengaruh Penerapan Akuntansi, Laporan Keuangan, Dan Payment Gateway Terhadap Kinerja UMKM Usaha Rumah Makan Di Kabupaten Sukoharjo (Tahun 2023) Nggir Evitria; Supartini Supartini; Syahriar Abdullah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10436

Abstract

Penelitian ini menguji kembali penelitian dari Dharma, B., Kharisma, D. A., & Wardani, S. T. (2022) dan Pangestu, R., & Rita, M. R. (2022) dan dalam tujuan penelitian ini adalah untuk mengetahui pengaruh dari: (1) Penerapan Akuntansi, (2) Laporan Keuangan, dan (3) Payment Gateway terhadap Kinerja UMKM Usaha Rumah Makan di Kabupaten Sukoharjo. Penelitian ini menggunakan pendekatan data kuantitatif, dengan metode simpel random sampling untuk pengambilan sampel secara acak. Jumlah sampel dalam penelitian ini adalah 100 responden, yang merupakan pemilik rumah makan. Teknik pengumpulan data dilakukan melalui kuesioner dengan skala Likert. Hasil penelitian menggunakan uji t menunjukkan bahwa variabel penerapan akuntansi dan payment gateway berpengaruh terhadap kinerja UMKM, sementara variabel laporan keuangan tidak berpengaruh terhadap kinerja UMKM. Namun, hasil uji F menunjukkan bahwa variabel penerapan akuntansi, laporan keuangan, dan payment gateway secara bersama-sama berpengaruh terhadap kinerja UMKM. Hasil dari uji koefisien determinan R² menunjukkan nilai Adjusted R Square yang menunjukkan bahwa variabel yang telah diteliti mampu menjelaskan sekitar 35,5%, sementara sisanya sebesar 64,5% dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini. Kata Kunci : Penerapan Akuntansi, Laporan Keuangan, Payment Gateway, dan kinerja UMKM ABSTRACT This research reexamines research from Dharma, B., Kharisma, D. A., & Wardani, S. T. (2022) and Pangestu, R., & Rita, M. R. (2022) and the purpose of this study is to determine the influence of: (1) Application of Accounting, (2) Financial Statements, and (3) Payment Gateway on the Performance of MSMEs Restaurant Business in Sukoharjo Regency. This study used a quantitative data approach, with a simple random sampling method for random sampling. The number of samples in this study was 100 respondents, who were restaurant owners. The data collection technique was carried out through a questionnaire with Likert scale. The results of the study using the t test showed that the variable application of accounting and payment gateways had an effect on the performance of MSMEs, while the variables of financial statements did not affect the performance of MSMEs. However, the results of the F test show that the variables of the application of accounting, financial statements, and payment gateways together affect the performance of MSMEs. The results of the R² determinant coefficient test show the Adjusted R Square value which shows that the variables that have been studied are able to explain about 35.5%, while the remaining 64,5% is influenced by other factors that were not studied in this study.