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Journal : Maneggio:%20Jurnal%20Ilmiah%20Magister%20Manajemen

Model Determinan Return on Asset dan Firm Value pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Sri Fitri Wahyuni; Ika Arwana
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 3, No 2 (2020): September
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/maneggio.v3i2.5288

Abstract

This study aims to analyze and determine the effect of corporate social responsibility and good corporate governance toward Firm Value with return on asset as an intervening variable to the company food and beverage companies listed on the Indonesia stock exchange year 2014-2018. This research uses an associative approach.  To obtain the data needed use documentation technique. Data analysis techniques in the study using panel data regression. The results of this study indicate partially that corporate social responsibility does not significantly influence return on asset. Independent board of commissioners has a significant influence on return on asset. Institutional ownership has a significant effect on return on asset. Corporate social responsibility does not significantly influence the Firm Value. The independent board of commissioners has no effect on the Firm Value. Instutional ownership does not affect the Firm Value. Return on asset does not mediate the effect of corporate social responsibility on Firm Value. Return on asset does not mediate the independent board of commissioners on Firm Value. Return on asset mediates institutional ownership of firm value.
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating Sri Fitri Wahyuni
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 1, No 1 (2018): September
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.716 KB) | DOI: 10.30596/maneggio.v1i1.2371

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Pengaruh profitabilitas sebagai variabel moderating dalam hubungan antara corporate social responsibility dengan nilai perusahaan. Teknik pengambilan sampel dalam penelitian ini dilakukan dengan pendekatan nn probability sampling, khususnya metode purposive sampling yaitu teknik sampling dengan metode pengambilan sampel secara tidak acak tetapi berdasarkan atas tujuan dan pertimbangan atau kriteria tertentu. Dari 38 populasi perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia diperoleh 10 perusahaan pertambangan yang memenuhi kriteria di atas sebagai sampel penelitian. Hasil penelitian ini menunjukkan bahwa CSR secara parsial tidak mempengaruhi Price to Book Value (PBV). Sementara itu, Return on Asset (ROA) secara parsial berpengaruh tidak signifikan PBV.
Analisis Financial Distress Menggunakan Metode Altman Z-Score, Springate, Zmijeski Dan Grover Pada Perusahaan Sektor Perkebunan yang Terdaftar di Bursa Efek Indonesia Sri Fitri Wahyuni; Rubiyah Rubiyah
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 4, No 1 (2021): Maret 2021
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/maneggio.v4i1.6714

Abstract

The purpose of this study was to analyze the financial distress conditions in plantation sector companies listed on the Indonesia Stock Exchange in 2014-2018 using the Altman Z-Score, Springate, Zmijewski and Grover methods. And to find out the level of accuracy of each method and the error rate of the Altman Z-Score, Springate, Zmijewski and Grover methods.This study uses a descriptive approach, which aims to determine the value of an existing variable.  The data analysis method used is the Altman Z-Score, Springate, Zmijewski and Grover methods. The results of this study indicate that there are differences in results between the Altman Z-Score method, the Springate method, the Zmijewski method and the Grover method in analyzing the company's financial distress. The Altman method is the most appropriate and accurate method in predicting financial distress conditions in plantation sector companies listed on the Indonesia Stock Exchange with the highest accuracy rate of 76.00%, then the second is the Zmijewski method with an accuracy rate of 70.67% and the last Springate and Grover methods with the same level of accuracy that is equal to 69.33%