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Pengaruh Struktural Kepemilikan Saham dan Profitabilitas Terhadap Nilai Perusahaan Ferdy Putra
Akuntansi & Ekonomika Vol 10 No 1 (2020): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.384 KB) | DOI: 10.37859/jae.v10i1.1948

Abstract

This study aims to determine the effect of ownership structure (institutional ownership and managerial ownership) and profitability on firm value at Manufacturing companies in Indonesia Stock Exchange. Research conducted on a manufacturing company on the Indonesia Stock Exchange in the 2016-2018 observations period. By using purposive sampling method, obtained a sample of 48 companies. Data were analyzed using multiple regression. Based on the results of this study concluded that managerial ownership significant effect on firm value. Institutional ownership significant effect on firm value and profitability significant effect on firm value.
Sosialisasi Pelaporan Keuangan dan Pemasaran Produk EMKM Melalui Media Sosial Dan Marketplace di Kota Pekanbaru Yani Zulvina; Ferdy Putra; Adhitya Agri Putra; Nanda Fito Mela
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2020): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.957 KB) | DOI: 10.54951/comsep.v1i1.12

Abstract

Pekanbaru City, as a city that has a high business climate, also has a fairly good MSME business development. However, the Covid-19 pandemic that has plagued the last few months has had a negative impact on the economy, including the Micro, Small and Medium Enterprise (MSME) sector. Therefore, MSME needs to regulate its financial and marketing strategies by taking advantage of the digital-based EMKM product marketing and financial reporting system so that MSME's business can continue during this corona pandemic. The implementation of service activities is carried out by providing direct counseling and conducting questions and answers as well as discussions with MSME actors regarding the Socialization of Financial Reporting and MSME Product Marketing through Social Media and Marketplace. After providing counseling on MSME financial reporting and digital-based marketing, the people of Kota Tinggi Pekanbaru District have knowledge and can apply SAK EMKM-based bookkeeping and digital product marketing.
Pengaruh Struktur Kepemilikan Saham, Struktur Modal dan Profitabilitas Terhadap Nilai Perusahaan Ferdy Putra; Adhitya Agri Putra
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 1 (2021): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.145 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur kepemilikan saham (kepemilikam institusional dan kepemilkan manajerial), struktur modal dan profitabilitas terhadap nilai perusahaan. Penelitian dilakukan pada perusahaan manufaktur di Bursa Efek Indonesia pada periode pengamatan tahun 2016-2019. Penelitian ini menggunakan model regresi berganda. Dengan menggunakan metode purposive sampling, diperoleh sampel sebanyak 45 perusahaan. Hasil penelitian menunjukan bahwa kepemilikan institusional, kepemilikan manajerial, struktur modal dan profitabilitas berpengaruh terhadap nilai perusahaan. Untuk penelitian selanjutnya dapat menambahkan variabel lain seperti kepemilikan saham oleh publik, kepemilikan saham oleh negara, kepemilkan saham oleh asing, deviden, pertumbuhan perusahaan, ukuran perusahaan dan keputusan investasi. Selain itu juga dapat merubah sektor sampel penelitian atau dengan memperluas sampel penelitian.
Determinant Factors of Sustainability Reporting: A Study in Indonesian Green Index of Sri-Kehati Adhitya Agri Putra; Nanda Fito Mela; Ferdy Putra
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.787 KB) | DOI: 10.35143/jakb.v14i2.5151

Abstract

This research aims to examine the determinant factors of sustainability report disclosure by sustainable firms. Sample consists of listed firms in Indonesian Green Index of Sri-Kehati 2015-2019. Research variables include sustainability report, regulation, industry sensitivity, analyst coverage, and information asymmetry. Data analysis uses logistics regression. Status of state-owned firms, sustainability finance regulation, industry sensitivity, analyst coverage, and information asymmetry have effect on sustainability report disclosure. In the context of legitimacy theory, sustainability report as a legitimacy of firms’ businesses that have to be linear with government, regulator, and public interests. As a political cost perspective; sustainability report is used to avoid any penalty costs from government and regulator. In the agency theory perspective, analyst role to reduce information asymmetry and support more information disclosure of sustainability report to the market.
Company Financial Performance Before and During The Covid-19 Pandemic Ferdy Putra; Mayla Khoiriyah; Rezi Abdurrahman; Alif Ilham Akbar Fatriansyah
MAKSIMUM Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.173-183

Abstract

This research aims to examine how liquidity, leverage, activity, and growth influence company financial performance before and during the COVID-19 pandemic. This research used purposive sampling with a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 for the period before the COVID-19 pandemic and in 2020 during the COVID-19 pandemic obtained 279 observations. Data were analyzed using SPSS 26. The results showed that Liquidity significantly affected the company's financial performance before the COVID-19 pandemic. In contrast, it has a significant negative effect on ROA, an insignificant negative effect on ROE and an insignificant positive effect on Tobin's q during the COVID-19 pandemic. Leverage has significant adverse effects before and during the COVID-19 pandemic. Activity had a significant positive effect before the COVID-19 pandemic, while it had a non-significant positive effect during the COVID-19 pandemic. Growth had a significant positive effect before the COVID-19 pandemic, a non-significant positive effect on ROA and ROE, and an insignificant negative effect on Tobin's q during the COVID-19 pandemic. Companies should pay attention to the leverage ratio because leverage has a significant negative influence before and during COVID-19, which means leverage can significantly reduce financial performance. For this reason, the company must regulate the capital structure following the company's capabilities.
INOVASI MAHASISWA KUKERTA UNRI 2022 DALAM MENINGKATKAN EFEKTIVITAS BELAJAR MELALUI MEDIA KOTAK AJAIB Ferdy Putra; Citra Charisma Putra; Indah Alisyah Putri; Meylannisa Balqis; M. Fikri Azmi Saputra; M. Rizki Herdi Putra; M. Mubyansa Kurniawan; Raja Mayang Aysha; Reyka Renjani; Saski Frimudya; T.Fahran Hafiz Fitryan
SEMANGGI : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 02 (2023): Oktober 2023
Publisher : LPPM Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/sjpm.v2i02.178

Abstract

Jurnal ini bertujuan untuk memberikan pengetahuan yang lebih luas tentang inovasi media pembelajaran menggunakan kotak ajaib untuk meningkatkan efektivitas pembelajaran sebagai metode pembelajaran perkalian yang baik dan menyenangkan. Media pembelajaran kotak ajaib dibuat untuk mengatasi kesulitan siswa dalam memahami materi dasar mengenal pola bilangan melalui benda-benda pada subtema bacaan tema favorit siswa sekolah dasar. Kegiatan yang dilakukan berupa pembuatan media pembelajaran kotak sulap dengan menggunakan bahan dan dekorasi yang menarik dan mudah ditemukan serta mudah dipahami nantinya oleh sasaran yaitu siswa di SDN 180 Pekanbaru, dalam pembuatan kotak sulap ini bahan-bahan yang mudah didapat digunakan agar nantinya guru dan siswa dapat membuat kotak ajaib ini dengan mudah sebagai media pembelajaran baik di sekolah maupun di rumah, kegiatan selanjutnya adalah sosialisasi terkait kotak ajaib ini mulai dari cara menggunakannya, cara membuatnya , efektifitasnya sebagai metode pembelajaran dan lain sebagainya sehingga memberikan pemahaman yang pasti tentang kotak ajaib ini sehingga nantinya dapat digunakan dengan baik sebagai media perkalian saat pembelajaran matematika oleh siswa SDN 180 Pekanbaru.
DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD HEXAGON Iqsan Bifadli; Hardi Hardi; Ferdy Putra
Jurnal Akuntansi Bisnis Vol 16, No 2 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i2.3585

Abstract

Latar Belakang: Fenomena kasus kecurangan laporan keuangan yang terjadi pada perusahaan sektor manufaktur sering dilakukan dengan memanfaatkan banyaknya alur proses produksi yang terjadi dalam perusahaan.Tujuan: Penelitian ini bertujuan untuk mendeteksi terjadinya financial statement fraud dengan menggunakan analisis fraud hexagon.Metode Penelitian: Penelitian ini menggunakan analisis data menggunakan regresi logistik dengan bantuan aplikasi SPSS, sampel 52 perusahaan berdasarkan metode purposive sampling.Hasil Penelitian: Hasil penelitian menunjukkan pengaruh variabel nature of industry terhadap variabel financial statement fraud. Akan tetapi, pada variabel external pressure, personal financial need, change in director, state-owned enterprises, ineffective monitoring, change in auditor, dan frequent number of CEO’s picture tidak berpengaruh terhadap variabel financial statement fraud.Keaslian/Kebaruan Penelitian: Merupakan penelitian yang menggunakan teori fraud hexagon dikemukakan oleh Vousinas (2019) yang merupakan teori terbaru tentang fraud. Analaisi fraud hexagon digunakan untuk mendeteksi adanya financial statement fraud pada perusahaan manufakturKata kunci: Manufaktur, Fraud, Fraud Hexagon, Analisis, Financial Statement Fraud.