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All Journal International Journal of Artificial Intelligence Research JCES (Journal of Character Education Society) ATESTASI : Jurnal Ilmiah Akuntansi Al-Buhuts (e-journal)
Arjang Arjang
Universitas Indonesia Timur
Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering

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Journal : ATESTASI : Jurnal Ilmiah Akuntansi

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Public Ownership and Institutional Ownership on Firm Value Through Financial Performance Abdul Rahman; Arjang Arjang; Nisma Iriani; Hanadelansa
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.347

Abstract

This study intends to evaluate and determine the influence of public ownership and institutional ownership on company value by analyzing the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in the Metal Subsector and similar industries (IDX) from 2019 to 2021. Determination of the sample using a purposive sampling technique to identify 14 companies using secondary data. To test the hypothesis, Eviews 12 was utilized to conduct a panel data analysis. The data analysis included descriptive statistics, normality tests, autocorrelation, heteroscedasticity, and determination coefficient (R Square). The results indicate that public and institutional ownership positive and statistically significant impact on financial performance. Public and institutional ownership has a favorable and significant effect on the value of a company. Financial Performance has a positive and substantial impact on the value of a company. Public and institutional ownership has a favorable and considerable effect on the value of a company as measured by its financial performance. We recommend to investors that, if they wish to invest, they get information as soon as possible so that there is no asymmetry of knowledge present when making investment selections. Firms should disclose information about their financial accounts so that investors may quickly acquire the required information and avoid losses for investors and the company itself. This study mainly utilizes metal subsector manufacturing companies; thus, it is hoped that future research will be able to incorporate companies from other industries.
Financial Performance of Banking Institutions: The Role of Management Ownership, Independent Commissioners, and Audit Committee Arjang Arjang; Abdul Rahman
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.666

Abstract

This research examines the impact of implementing effective corporate governance practices on the financial performance of banking firms publicly traded on the Indonesia Stock Exchange (IDX). The study focuses on banking businesses listed on the Indonesia Stock Exchange, including the population for analysis. A purposive sampling method was employed to select eight banking companies for the study. The utilized data source comprises secondary data consisting of annual report information about banking institutions. The employed data analysis methodology involves the application of the classical assumption test, which encompasses a normality test, a heteroscedasticity test, and a multicollinearity test. Additionally, all hypotheses are examined by partial, simultaneous, and determination coefficient tests. This study's findings suggest a favorable relationship between managerial ownership and independent commissioners; however, this relationship does not significantly impact financial performance. The audit committee has a notable and substantial impact on the financial performance of banking firms publicly traded on the Indonesia Stock Exchange (IDX).
Co-Authors A.M Azhar Aljurida Abdul Rahman Abdul Rahman Abu Muna Almaududi Ausat Hanadelansa Hendri Hermawan Adinugraha Nisma Iriani Rahmuniar Rahmuniar Ratih Kusumastuti Riko Mersandro Permana Rostini Rostini St. Shofiyah Syahribulan Syahribulan Zulkarnain Hamson