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The effect of regional original income and balance funding on regional government financial performance Awwaliyah, Noor Farieda; Agriyanto, Ratno; Farida, Dessy Noor
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2019.1.1.3745

Abstract

Purpose - The purpose of the research was to determine the effect of local revenue and intergovernmental revenue on the financial performance of local government.Method - This research used Stewardship Theory. The method used is quantitative research method. The method of data analysis used is multiple linear regression analysis. This research used secondary data. The population in this research is the Regency in Central Java which consists of 29 regencies and 6 cities.Result - The results showed that first, local revenue had positive effect on financial performance of local government. Second, intergovernmental revenue had positive effect on financial performance of local government. Third, local revenue and intergovernmental revenue together had influence on financial performance of local government.Implication - The practical implication of this research is that the Regency Governments in Central Java  are expected to reduce dependence on the central government by optimizing the potential of existing income sources to be able to further improve their financial performance.Originality - An originality of research is focused on two  variables; regional original income and intergovernmental revenue and uses the measurement of independence index for the dependent variable. financing.
The Effect of Sustainability Report and Profitability on Company Value: Evidence from Indonesian Sharia Shares Rizki, Mita Kurnia; Agriyanto, Ratno; Farida, Dessy Noor
Economica: Jurnal Ekonomi Islam Vol 10, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2019.10.1.3747

Abstract

The purpose of this research is to determine the effect of sustainability report disclosure and profitability on firm value. Type of this research uses a quantitative method with multiple linear regression of the data analysis techniques. The data used in this research are secondary data. The population of research companies are listed on the Indonesia Sharia Stock Index (ISSI) as of December 29, 2017. The sample used purposive sampling method on 13 company samples. The results of this research indicate that sustainability report does not affect firm value and profitability affects firm value. This study implies that regulators should encourage companies to disclose sustainability reports because there are still a few companies that disclose it. Regulators are also expected to participate in providing socialization so that investors understand the meaning of the sustainability report.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh laporan keberlanjutan dan profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan metode kuantitatif dengan regresi linier berganda. Data dalam penelitian ini adalah data sekunder. Populasi perusahaan penelitian terdaftar di Indeks Saham Syariah Indonesia (ISSI) pada tanggal 29 Desember 2017. Sampel menggunakan metode purposive sampling pada 13 perusahaan. Hasil penelitian menunjukkan bahwa laporan keberlanjutan tidak berpengaruh terhadap nilai perusahaan dan profitabilitas berpengaruh terhadap nilai perusahaan. Studi ini menyiratkan bahwa regulator harus mendorong perusahaan untuk mengungkapkan laporan keberlanjutan karena masih ada beberapa perusahaan yang mengungkapkannya. Regulator juga diharapkan untuk berpartisipasi dalam memberikan sosialisasi sehingga investor memahami arti dari laporan keberlanjutan.
Analisis Rasio-Rasio Dan Ukuran Keuangan, Prediksi Financial Distress, Dan Reaksi Investor Vestari, Mekani; Farida, Dessy Noor
AKRUAL: JURNAL AKUNTANSI Vol 5, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n1.p26-44

Abstract

AbstractThe purpose of this paper is to investigate financial ratios and financial measurements that can predict financial distress. This study also examined investor reaction. To proved the effect for the long period this study not only examined the effect of independent variables per year to the prediction of financial distress, but also examined the average for five years.Using logistic regression the results showed that there are four financial ratios that can predict financial distress. Business risk and firm size is not proven to predict financial distress. Using Kruskall-Wallis test this study also proved that investors can predict financial distress.
DAMPAK PROFITABILITAS, LIKUIDITAS DAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING TERHADAP RETURN SAHAM Fatmawati, Elsaputri Dyahayu; Prasetyoningrum, Ari Kristin; Farida, Dessy Noor
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 8, No 2 (2020): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v8i2.9825

Abstract

Mining companies are capital-intensive industries and have high risks and their business activities have more physical and social environmental impacts compared to other business sectors. The purpose of this study was to analyze the effect of Return On Equity, Current Ratio, and Islamic Social Reporting disclosure to return stock. The samples used in this research are 13 mining companies listed in Indonesia Sharia Stock Index (ISSI) period 2014-2018 that are determined by purposive sampling. This research using the method of multiple linear regression analysis and hypothesis testing using program Eviews 9. The result of this research shows that in partial, Return On Equity and Current Ratio does not have a significant effects to return stock. While Islamic Social Reporting has significant effect to return Stock.