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All Journal Jurnal Riset Akuntansi Terpadu Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi dan Kreativitas (JIka) Jurnal Akuntansi Manajemen (JAKMEN)
Herman Wijaya
Universitas Serang Raya
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi Manajemen (JAKMEN)

 1 
Implikasi Good Corporate Governance Terhadap Persistensi Laba Dian Maulita; Dien Sefty Framitha; Herman Wijaya; Burhanudin
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i1.6862

Abstract

ABSTRACT This research was conducted to examine the effect of managerial ownership, independent commissioners and audit committees on the earnings persistence of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study uses an associative method with a quantitative approach. The population in this study amounted to 144 companies and the sample was taken using purposive sampling technique as a data collection technique. The number of samples collected was 177 samples consisting of 59 manufacturing companies as the sample of this study for 3 years. Data analysis used in this research is descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The data in this study were processed using the SPSS version 23 program. Partial results showed that managerial ownership had no effect on earnings persistence, independent commissioners had an effect on earnings persistence, audit committee had no effect on earnings persistence. Meanwhile, managerial ownership, independent commissioner and audit committee simultaneously affect earnings persistence
Kepemilikan Manajerial Dan Komisaris Independen Sebagai Faktor Penentu Cost Of Equity Capital Pada Perusahaan Manufaktur Aneka Industri Di Indonesia Herman Wijaya; Dian Maulita; Dien Sefty Framita
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i1.6889

Abstract

This study aims to analyze the influence of Managerial Ownership, Cost of Equity Capital. This study uses the objects of manufacturing companies in the Various Industries sub-sector on the Indonesia Stock Exchange for the 2017-2020 period. The data used is secondary data in the form of the company's annual financial report. The analytical tool used to test the hypothesis is IBM SPPS V26. The sampling method used in this study used a purposive sampling technique and obtained 38 companies with 152 sample data. The analysis technique used is descriptive statistical analysis, classical assumption test, multiple regression analysis, t (partial) test. The results of the study conclude that: 1) Managerial ownership has a negative and significant effect on the Cost of Equity Capital, 2) Independent commissioners have a negative and significant effect on the Cost of Equity Capital,
Co-Authors Burhanudin Denny Putri Hapsari Dian Maulita Dien Sefty Framita Dien Sefty Framitha Entis Haryadi Kodriyah Kodriyah Lulu Nailufaroh Mia Indriany Umdiana, Nana