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All Journal Moneter : Jurnal Akuntansi dan Keuangan Scientific Journal of Reflection : Economic, Accounting, Management and Business Akrab Juara : Jurnal Ilmu-ilmu Sosial
Andi Martias
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Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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Analisa Kinerja Keuangan Perusahaan Pendekatan Rasio Penentu di Bursa Efek Indonesia Andi Martias
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 2 (2017): Oktober 2017
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.896 KB) | DOI: 10.31294/moneter.v4i2.1987

Abstract

Penelitian dilakukan untuk menganalisis rasio keuangan Fixed Asset Turnover, Asset Turnover, Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio dan Risk Based Capital sehingga dapat ditemukan rasio penentu kinerja keuangan perusahaan asuransi lokal di Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah perusahaan jasa sektor asuransi yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan adalah perusahaan sektor Asuransi di Bursa Efek Indonesia tahun 2012-2016Diperoleh kesimpulan bahwa: Fixed asset turnover  tidak  berpengaruh yang signifikan antara fixed asset turnover  terhadap kinerja keuangan. Asset Turnover berpengaruh positif dan signifikan antara asset turnover  terhadap kinerja keuangan. Curent Ratio berpengaruh positif dan signifikan antara current ratio terhadap kinerja keuangan. Debt to Asset Ratio berpengaruh positif dan signifikan antara debt to asset ratio terhadap kinerja keuangan. Debt to equity ratio  mempunyai pengaruh yang tidak signifikan antara debt to equity ratio terhadap kinerja keuangan. Risk Based Capital berpengaruh positif dan signifikan antara risk based capital terhadap kinerja keuangan. Kata kunci: Fixed asset ratio, asset turnover, current ratio, debt to asset ratio, debt to equity ratio, risk based capital, return on equity.
ANALISA HUBUNGAN EMPIRIS CORPORATE SOCIAL PERFORMANCE DAN EARNING QUALITY PADA PERUSAHAAN COAL MINING LQ45 DI INDONESIA Andi Martias
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 7 No 2 (2022): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v7i2.1823

Abstract

Penelitian ini menganalisa hubungan antara Corporate Social Performance (CSP) dan Earning Quality (EQ) pada perusahaan Coal Mining yang termasuk dalam LQ45 di Bursa Efek Indonesia pada periode tahun 2015 sampai dengan 2020, lebih tepatnya membuktikan apakah CSP berpengaruh signifikan terhadap EQ ataukah sebaliknya. Untuk menganalisa proses ini, terdapat beberapa ukuran termasuk refleksi kinerja keuangan perusahaan Coal Mining di Indonesia dengan pendekatan kuantitatif dengan menggunakan metode regresi berganda CSP diukur dengan menggunakan weighted approach, sedangkan EQ diukur dengan menggunakan adjusted rate of return on equity. Sampel pada perusahaan Coal Mining yang terdaftar di IDX LQ45 di Bursa Efek Indonesia dengan periode tahun 2015 sampai 2020. Hasil dari penelitian ini menunjukkan CSP tidak terbukti berpengaruh signifikan terhadap EQ, begitu pula sebaliknya, EQ tidak berpengaruh signifikan terhadap CSP. Dari hasil uji koefisien korelasi, menunjukkan bahwa CSP periode lalu ternyata memiliki hubungan negatif dengan EQ periode ini meskipun tidak secara signifikan. Variabel kontrol, ukuran perusahaan dan risiko perusahaan tidak berpengaruh signifikan pada CSP dan EQ. Secara umum, pengukuran komprehensif CSP perusahaan Coal Mining Indonesia secara positif terkait dengan EQ perusahaan, menunjukkan kegiatan Corporate Social Responsibility (CSR) dapat meningkatkan kualitas EQ perusahaan Coal Mining Indonesia. Secara keseluruhan, hasil ini menunjukkan bahwa manajer perusahaan yang menunjukkan nilai CSR tinggi cenderung untuk mempengaruhi kinerja keuangan perusahaan dan perusahaan-perusahaan yang sadar CSR lebih mungkin untuk mendapatkan kepercayaan investor.
ANALISA INTERNAL KONTROL SERTA MANAJEMEN RISIKO KINERJA PERUSAHAAN BANK SYARIAH DAN KONVENSIONAL DI INDONESIA Andi Martias
Jurnal Akrab Juara Vol 6 No 2 (2021)
Publisher : Yayasan Akrab Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan luas dari penelitian ini adalah untuk memastikan pengaruh internal kontrol dan manajemen aset risiko terhadap kinerja keuangan bank syariah maupun komersial yang optimal di Indonesia. Penelitian ini merupakan penelitian survei longitudinal, sehingga diterapkan desain penelitian ex-post facto. Data penelitian dianalisis menggunakan metode Generalized Momen (GMM), setelah dilakukan pengujian dan penyesuaian data untuk stasioneritas dan kointegrasi dengan sistem software Eviews 11 SV. Sampel pada 3 bank syariah dan 5 bank konvensial yang terdaftar di BEI periode tahun 2015 sampai 2019. Hasil penelitian menunjukkan: profitabilitas bank dalam jangka pendek dipengaruhi secara signifikan oleh risiko likuiditas dan dalam jangka panjang oleh risiko kredit, risiko kecukupan modal, risiko leverage dan risiko likuiditas. Berdasarkan observasi dilakukan diketahui tingkat profitabilitas dengan ROaA korelasi positif terhadap risiko likuiditas namun korelasi negatif terhadap risiko kredit dan internal kontrol. Berdasarkan temuan tersebut, diperlukan manajemen risiko yang efektif, terutama risiko kredit, kecukupan modal, leverage dan likuiditas, untuk meningkatkan profitabilitas bank. Selain itu peran internal control sebagai third line of defense sangat membantu dalam memastikan kebijakan dan pencapaian manajeman yang diharapkan oleh perusahaan.
ANALISA PENGENDALIAN INTERNAL TERHADAP PELAYANAN DI TERMINAL BANDAR UDARA ALKHA Andi Martias
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 1 (2018): April 2018
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (87.629 KB) | DOI: 10.31294/moneter.v5i1.3505

Abstract

Revitalizing the vision of the company is a continuous planning that the company anticipates all the changes around it. Some of the internal controls carried out by management have not been able to eliminate or reduce the problems that arise in the management of Terminal Services. This research is an event study that is looking at the process of internal control over airport terminal service management process. Based on the results of field observations note that: 1) Some Airline still oriented to put forward the convenience factor of work and less understanding of the needs of its customers 2) Large investment cost without followed by efforts to increase Customer Service Knowledge and Skill adequate for employees, 3) in the field has not been decomposed in detail, 4) an information collected derived from various sources, managed partially (unintegrated), 4) Risk Profile is not up to date / update, no longer relevant in mitigating risks and internal control reference for airport management, 5) Reward and punishment for the achievement of KPI can not be applied comprehensively. This increase of control starts from the top management level to the operators in the field, either from policy, procedure, knowledge and skill or quantity in harmony with their respective competence. Keywords: Historical Experience,Internal Control .
ANALISA PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN MARKET EARNING VALUE PERUSAHAAN PROPERTY & REAL ESTATE LQ45 DI BURSA EFEK INDONESIA Andi Martias
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 1 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i1.624

Abstract

This study found that there is a corporate governance effect on earnings management practices in companies on the Indonesia Stock Exchange (IDX) as well as corporate performance messages or signals, especially on accrual opportunities. The results prove significant in limiting earnings management and earnings management as a message or signal of company performance, especially on accrual opportunities. The sample is an industrial company with the most shares on the IDX from 2019 to 2021. The sampling method uses a purposive random sampling method, namely: (1) industrial companies, (2) registered on the IDX and issuing annual financial reports for 2019 to 2021, (3) accounting period on an annual basis, and (4) has data on managerial ownership, institutional ownership, independent audit committee commissioners, and obtained a sample of 7 industrial companies. The sampling method is purposive sampling, which is based on annual financial reports. Good governance has been evaluated on the basis of different practices (directors, multiple directors, ownership management and audit committees) while discretionary accruals have been used as a go-between for estimating malpractice in earnings. This was achieved by using a modified Jones model (Dechow et al., 2018) to obtain results. These empirical findings are consistent with the concept of corporate governance. CEO–chair duality is significantly related to earnings management practices and thus, is noteworthy. Information obtained in this study that there is a correlation with two main areas of research, namely, corporate governance and income manipulation. Explicitly confirming that the company is on the IDX, company administration has an impact on the problem of income manipulation. The importance of this research is enhanced by the prevalence of, so-called, "wars of interest" between minority and controlling shareholders rather than between executives and owners.
ANALISA FLUKTUASI NOMINAL SAHAM RESULTAN PUBLIKASI LAPORAN KEUANGAN INTERIM Di BURSA EFEK INDONESIA Andi Martias; Sudirja Sudirja
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 2 (2023): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i2.2072

Abstract

The current development of the stock market attracts the attention of capital owners or investorsto invest in the stock market. Stock exchange participants can buy and sell shares or other thingson the Indonesia Stock Exchange (IDX). Effect of financial reports on company stock prices onthe IDX. Fluctuating stock prices are a problem faced by investors today, therefore investorsmust be careful in making decisions. Every investor decision making should be based on goodfinancial reports. This study aims to determine the possible influence of interim financial reportson changes in stock prices on the IDX. The research method uses the Minitab program analysis,as well as applying samples to companies on the IDX. The population of this study is companiesregistered on the IDX in the period 2018 to the end of 2022, and publishing interim financialreports electronically and in the mass media, no later than 120 days after closing the company'sbooks. So that in this study took a sample of 53 most active companies. The data in this researchare secondary, taken from literature and data sources published by the Indonesia StockExchange (https://old.idx.co.id/). Tests on stock prices (P it), Abnormal Return (AR) bothrealized returns and expected returns and event dates. The results of calculations and analysis ofdata carried out in this study concluded that the publication of interim financial reports did nothave a significant effect on changes in stock prices as a whole.
Co-Authors Sudirja Sudirja