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All Journal Media Mahardhika ATESTASI : Jurnal Ilmiah Akuntansi POINT Golden Ratio of Finance Management Economos : Jurnal Ekonomi dan Bisnis
Samsu Gaffar
Universitas Muslim Maros
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Quantitative Analysis of Leverage Ratio on Earning-Per-Share of Property and Real Estate Sectors in Indonesia Samsu Gaffar; Andi Tenri Uleng Akal
Golden Ratio of Finance Management Vol. 1 No. 2 (2021): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4367.017 KB) | DOI: 10.52970/grfm.v1i2.58

Abstract

Objectiveness of our study is expected to provide the several contributions: (1) Theoretical benefits, the results of this study are expected to contribute to the development of economics, especially financial science, as material for developing insight into financial performance through operating leverage and financial leverage on earnings per share (EPS). This research was conducted on the Indonesia Stock Exchange (IDX). The research time taken in carrying out and completing this activity is scheduled for 3 (three) months, from July to September 2020. The population in this study is the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017-2019, totaling 62 companies. The method of determining the sample in this study used purposive sampling. The result of this study showed operating leverage has a positive and significant effect on earnings per share, financial leverage has no effect and is not significant on EPS, operating leverage and financial leverage simultaneously have a positive and significant effect on earnings per share. Based on the results of our demonstration of the analysis and discussion, several suggestions are put forward e.g., before investing in any company, an investor needs to pay attention to the level of earnings per share.
PENGARUH STRUKTUR MODAL (DEBT TO EQUITY RATIO) TERHADAP PROFITABILITAS (RETURN ON EQUITY) PADA PT. INDOFOOD CBP SUKSES MAKMUR TBK. YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Samsu G; Humaira Humaira
POINT: Jurnal Ekonomi dan Manajemen Vol 1 No 1 (2019): POINT JURNAL
Publisher : Program Studi Manajemen Universitas Muslim Maros

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal (Debt to Equity Ratio) terhadap profitabilitas (Return On Equity). Jenis data yang digunakan dalam penelitian ini adalah data kuantitaif berupa angka-angka yaitu laporan keuangan PT. Indofood CBP Sukses Makmur, Tbk yang terdaftar di Bursa Efek Indonesia (BEI), sementara jenis data dalam penelitian ini yaitu data sekunder yang berupa laporan keuangan yang diterbitkan oleh perusahaan go public yang dipublikasikan melalui Bursa Efek Indonesia yang dapat diakses melalui situs www.idx.co.id dengan periode pengamatan 5 tahun mulai tahun 2013 sampai dengan 2017. Metode analisis dalam penelitian ini menggunakan analisis regresi linear sederhana, korelasi, determinasi, dan uji hipotesis (uji-t), hasil penelitian menunjukkan bahwa nilai koefisien regresi yang negatif yaitu sebesar 13,8 %. Nilai koefisien negatif menunjukkan bahwa DER (Debt To Equity Ratio) terhadap ROE (Return On Equity) berpengaruh negatif, nilai korelasi (-) 0.499 yang dapat dilihat dari tabel interpretasi nilai r berada pada 0,40 – 0,599 yang membuktikan adanya korelasi atau hubungan yang sedang. R Square menunjukkan bahwa sebesar 24.9% Struktur modal/DER (Debt to Equity Ratio) dapat mempengaruhi Profitabilitas/ROE (Return on Equity) dan sisanya sebesar 75.1% dipengaruhi oleh faktor lain. t hitung<tabel yaitu 0,997<3,182 sehingga ha ditolak berarti bahwa struktur modal (Debt to Equity Ratio) tidak berpengaruh terhadap profitabilitas (Return On Equity).
Disclosure of Corporate Social Responsibility on Firm Value Trough Financial Performance Andi Tenri Uleng Akal; Samsu Gaffar; Masmarulan R; Muhammad Basir; Nurwahidah Mashuddin
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.v6i1.605

Abstract

This study aims to analyze corporate social responsibility disclosure to companies with financial performance as an intervening variable. This research is a quantitative research type. We conducted this study on the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange involving 13 companies. The type of data is secondary in the company's annual financial report. For data analysis using descriptive statistical techniques, classical assumption test, and multiple linear regression. The results of this study indicate that CSR disclosure has a negative and insignificant effect on firm value. At the same time, CSR disclosure negatively and significantly impacts financial performance. Based on the path analysis method, corporate social responsibility disclosure cannot affect company value and financial performance. We suggest that companies consistently implement CSR even though it does not affect company value because companies still have to manage the impacts that arise.
ANALISIS POTENSI KEBANGKRUTAN KOPERASI DI KABUPATEN PANGKEP Samsu Gaffar
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.119 KB) | DOI: 10.31850/economos.v5i1.1616

Abstract

The bankruptcy of a cooperative is a business condition that is not desired by all cooperative stakeholders. The bankruptcy of a cooperative is sometimes not only miserable for its members as owners and customers, but not a few bankruptcies of cooperatives leave a prolonged problem. This study aims to determine the potential for bankruptcy for cooperatives in Pangkep Regency using the Altman Z-Score formula. The research data is sourced from the financial statements of Cooperatives taken by purposive sampling, namely cooperatives that have held the Annual Member Meetings and submitted financial reports for the 2020 Fiscal Year. The results of this study indicate that of the 20 selected samples of cooperatives, 19 cooperativesare classified as healthy with a Zi value range. 3.88-9.59, and there is 1 cooperative classified as prone to bankruptcy with a Zi value of 1.25. It can be concluded that generally Cooperatives in Pangkep Regency are still healthy in 2020. For cooperatives that are categorized as prone to bankruptcy, it is important to immediately increase their working capital so that they do not experience bankruptcy
DETERMINAN KEPEMILIKAN TABUNGAN KELUARGA DI KABUPATEN PANGKEP samsu gaffar
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.507

Abstract

This study was conducted to determine the factors that influence the ownership of family savings in Pangkep Regency by analyzing the effect of the variables of the number of family members, the education level of the head of the family, and the employment status of the head of the family on the ownership of family savings using the multiple linear regression analysis methods. The data used is the result of the 2021 family data collection in Pangkep Regency which was taken using the documentation technique presented by the district. The results of this study indicate that based on a partial analysis of the variable Number of Family Members (X1) and the variable of the education level of the head of the family (X2)  does not affect the variable of Family Savings Ownership in Pangkep Regency (Y). Meanwhile, the variable Job Status of the Heads of Families (X3) affects the variable of Family Savings Ownership in Pangkep Regency (Y). For simultaneous analysis, the independent variable (variable X) affects the dependent variable of Family Savings Ownership in Pangkep Regency (variable Y).    
Examining several factors that influence corporate social responsibility disclosure Samsu Gaffar; Andi Tenri Uleng Akal; Sarnawiah Sarnawiah; Kherayani Nur; A. Rahmawati; Nurwana Nurwana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): 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.v7i1.762

Abstract

This study aims to analyze the impact of Company Size, Profitability, and Foreign Ownership on Corporate Social Responsibility (CSR) Disclosure in mining companies listed on the Stock Exchange. Specifically, it aims to determine whether these factors significantly influence CSR disclosure. This study utilizes secondary data from the financial statements of mining companies listed on the IDX. Multiple linear regression analysis assesses the relationship between Company Size, Profitability, Foreign Ownership, and CSR Disclosure. The analysis aims to establish these factors' individual and combined effects on CSR disclosure in the mining industry. This study's findings indicate that the company's size positively influences CSR disclosure. Larger companies tend to exhibit higher levels of CSR disclosure. Additionally, profitability positively and significantly impacts CSR disclosure, suggesting that more profitable mining companies tend to disclose more about their social responsibility initiatives. The results also demonstrate that the ownership of foreign shares owned by the company positively influences CSR disclosure. As the ownership of foreign shares increases, the level of CSR disclosure also increases. Furthermore, the study concludes that when considering Company Size, Profitability, and Foreign Ownership, they collectively positively and significantly affect corporate social responsibility. This study contributes to the existing literature by examining the impact of Company Size, Profitability, and Foreign Ownership on CSR Disclosure, specifically in the mining sector. The findings provide insights into the factors that affect the extent of CSR disclosure, which can help mining companies and stakeholders enhance their understanding and awareness of social responsibility practices within the industry.
Co-Authors A. Rahmawati Andi Tenri Uleng Akal Andi Tenri Uleng Akal humaira humaira KHERAYANI NUR Muhammad Basir Nurwahidah Mashuddin Nurwana Nurwana R, Masmarulan Sarnawiah Sarnawiah