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All Journal Jurnal Manajemen Teori dan Terapan Kompartemen : Jurnal Ilmiah Akuntansi The Indonesian Journal of Accounting Research Jurnal Akuntansi Dan Manajemen
Efraim Ferdinan Giri
STIE YKPN Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Model Pengaruh Kinerja Ekonomi Dan Kinerja Pasar Uang Terhadap Kinerja Bursa Efek Indonesia Efraim Ferdinan Giri
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 1 No. 1 (2008): Jurnal Manajemen Teori dan Terapan - April 2008
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.628 KB) | DOI: 10.20473/jmtt.v1i1.2356

Abstract

Based on rule of thumb, economic growth will influence the capital market performance and financial market performance will affect the capital market performance. We use the Error correction model approach to analysis between variable. TARCH approach is employed, based on the ‘identification through heteroscedasticity’ technique, to estimate the impact of a change in the growth and kurs variable to IHSG. This study indicates that economic growth is not affect IHSG statistically significant in the short run, but positive statistically significant in the long run. This study show that increasing in $US exchange rate will lessening capital market performance. Additional analysis in this research shows the linear function model more proper than log-linear function model to predict this relationship.
The Effect of Tenure and Reputation of Public Accounting Firms toward Audit Quality: Case Mandatory Rotation of Auditors in Indonesia Efraim Ferdinan Giri
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.233

Abstract

The finance minister of Indonesia has issued a series of regulations governing the compulsory rotation of public accounting firms and auditors since 2003. It culminates with the issuance of finance minister regulation No.17/Menkeu.01/2008, which limits the provision of auditing services to three years for auditors and six years for public accounting firms. This study is motivated by the issuance of the finance minister rules and the equivocal of research findings. This study examines whether auditor tenure reduces audit quality in Indonesia. Further, this research investigates the effect of firm's reputation on audit quality. Using 455 firm-years in manufacturing industries listed in the Indonesian Stock Exchange, this research shows that audit tenure negatively affects audit quality. However, we find that reputation does not affect audit quality.
Pengaruh Kepemilikan Asing, Kepemilikan Manajemen, Kepemilikan Institusional terhadap Kebijakan Dividen yang Dimoderasi oleh Tingkat Leverage Syahri Anshori; Dheanira Ayu Hapsari; Efraim Ferdinan Giri
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17981

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan asing, kepemilikan manajemen, dan kepemilikan institusional pada kebijakan dividen dengan leverage sebagai variabel moderasi. Perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 menjadi populasi dalam penelitian ini. Teknik sampling menggunakan purposive sampling dan memperoleh 54 data dari laporan keuangan. Metode analisis penelitian ini menggunakan Moderate Regression Analysis (MRA). Hasil analisis menunjukkan kepemilikan institusional dan kepemilikan manajerial berpengaruh positif terhadap kebijakan dividen dan kepemilikan asing tidak memiliki pengaruh terhadap kebijakan dividen. Leverage memperlemah hubungan kepemilikan institusional dan tidak dapat mempengaruhi hubungan kepemilikan asing dan kepemilikan manajerial terhadap kebijakan dividen.
PROFITABILITAS MERUPAKAN SINYAL PENTING YANG MENJELASKAN NILAI PERUSAHAAN Felista Mardiana Tae Nahak; Efraim Ferdinan Giri
Jurnal Akuntansi Dan Manajemen Vol 34 No 2 (2023): JAM Vol 34 No 2 Agustus 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i2.111

Abstract

This research expands previous research which has examined the factors that influence company value on the Indonesian Stock Exchange. Purpose: This research wants to show that the elements of financial reports provide signals for investors in making investment decisions. This research aims to examine the influence of profitability, solvency and liquidity on company value. Method: This research used 120 samples from 40 companies listed in the LQ45 company category during 2020- 2022. Profitability is measured by the ROA ratio, solvency is measured by the Debt Ratio (DR), and liquidity is measured by the Current Ratio (CR). Analysis: the research model was tested using multiple linear regression. Results and Discussion: Profitability has a positive and significant effect on company value, while the solvency and liquidity variables have an insignificant effect on company value. The results of this research imply that company profitability is an important signal for investors in managing investments in the capital market and for determining company value.  
Co-Authors Dheanira Ayu Hapsari Felista Mardiana Tae Nahak Syahri Anshori