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All Journal Journal of Economic, Bussines and Accounting (COSTING) The Indonesian Journal of Accounting Research RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Fairness Jurnal Economic Edu
Saiful Saiful
Universitas Bengkulu
Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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 1 
Corporate Governance and Corporate Transparency of Indonesian Listed Companies SAIFUL SAIFUL; PHUA LIAN KEE; HASNAH HARON
The Indonesian Journal of Accounting Research Vol 15, No 3 (2012): IJAR September 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.256

Abstract

During Asian financial crisis in 1997, some Indonesian listed companies suffered by decreasing firm value and poor performance. The dominant factors that contributed to Asian financial crisis are poor corporate governance and a lack of transparency. As an attempt to improve corporate governance practice of Indonesian corporations, some reforms have been conducted by Indonesian regulatory authorities such as the code of good corporate governance with the objective to maximize shareholder and firm value by enhancing transparency, accountability, reliability, responsibility, and fairness. This study examined the relationship between those corporate governance attributes and corporate transparency of Indonesian listed companies by exploring the purposive sampling method, 88 companies were selected as the sample of this study. The finding of this study showed that board size and proportion of independent member on board positively affect corporate transparency. It means the corporate transparency will increase since the companies have large board and higher proportion of independent member on boards. In contrast, the proportion of board of directors who have family relationship is negatively associated with corporate transparency. It implies that family boards tend to advise management to disclose less information to public (less transparent) since they can get the informational benefit by transferring that information to their family. Meanwhile, the influence of family ownership, institutional ownership, management ownership, and foreign ownership on corporate transparency was not be supported by this study.
FAKTOR YANG MEMPENGARUHI PEMBIAYAAN BERMASALAH GOLONGAN BERPENGHASILAN TETAP Pajri Kanda; Saiful Saiful; Lisa Martiah Nila Puspita
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.027 KB) | DOI: 10.33369/fairness.v6i1.15114

Abstract

The aim of this reaserch is to analyze the the influencing of fraud, poor management, internal problem between debtor and the company, Bad debtor attitude, abuse installments by coordinator on financing performance problems of fix income group debtors of Islamic bank.By using cluster sampling method, the 100 respondents were selected as a sample of the study. Using logistic regression analysis, this study found that fraud and debtor attitude influence on financing performance of fix income debtors. It mean that both fraud and debtor attitude can used to predict the non performing financing of fix income debtors in Islamic Bank. This study also found that poor management, internal problem between debtor anda the company and abuse installments by coordinator are not influence on financing performance problems of fix income group debtors.
PENERAPAN MODEL TAM DAN SERVQUAL TERHADAP MINAT MAHASISWA MENGGUNAKAN APLIKASI IPOTGO DI GALERI INVESTASI UNIVERSITAS MUHAMAMDIYAH BENGKULU Ayudho Selviani; Saiful Saiful; Novita Sari
JURNAL FAIRNESS Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v11i2.18452

Abstract

Penelitian ini bertujuan Untuk mengetahui perceived ease of use (kemudahan penggunaan), perceived usefulness(kemanfaatan), Tangibiles (Bukti Fisik), Reliability (Kehandalan), Responsiveness (Katanggapan), Assurance (Jaminan dan Kepastian), Emphaty (Empati),  mempengaruhi minat mahasiswa Menggunakan Aplikasi IPOTGO Di Galeri Investasi Universitas Muhammadiyah Bengkulu. Jenis penelitian ini adalah penelitian kuantitatif. PopulasidalampenelitianiniadalahmahasiswaUniversitasMuhammadiyah Bengkulu (UMB) Prodi Akuntansiangkatan 2018 dan 2017 yang masihaktifTahunAkademik 2019/2020 dantelahmembukarekeningsaham di GaleriInvestasiUniversitasMuhammadiyah Bengkulu berjumlah 386 mahasiswa. sampel yang menjadi responden dalam penelitian ini disesuaikan menjadi sebanyak 80 orang. Analisis data dilakukan menggunakan metode analisis linear berganda.Hasil penelitian menunjukkan bahwa Perceived Ease Of Use (kemudahan penggunaan) dan Responsiveness (Daya Tanggap) berpengaruh secara positif terhadap minat mahasiswa menggunakan aplikasi IPOTGO di galeri investasi Universitas Muhammadiyah Bengkulu.   Sedangkan Perceived Usefulness (kemanfaatan), Tangible (bukti fisik), Reliability (Kehandalan), Assurance (Jaminan), Empathy (Empati)  berpengaruh negatif terhadap minat mahasiswa menggunakan aplikasi IPOTGO di galeri investasi Universitas Muhammadiyah Bengkulu Bengkulu. 
Pengaruh Corporate Governance, Financial Flexibility terhadap Earnings Quality Perusahaan Sektor Bank Indonesia Nurul Aisyah Rahmalita; Saiful Saiful
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5682

Abstract

This study aims to analyze the effect of three characteristics of the audit committee, which are audit committee independence, audit committee size, and number of audit committee meetings, which are the implementation of corporate governance and financial flexibility, as independent variables, on earnings quality as the dependent variable. The population in this study are financial companies in the banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2018–2022. This study uses a purposive sampling method, and the type of data collected in this study is a type of secondary data with the method of collecting documentation studies and literature studies. The data analysis method used in this study is multiple linear regression analysis, which has qualified classical assumption testing. The results of this study indicate that there is no significant impact of the variables of financial flexibility, audit committee independence, and size on earnings quality. Meanwhile, the variable number of audit committee meetings has a positive and significant impact on earnings quality, which, if implemented consistently, will increase earnings quality and reduce attempts to manipulate earnings by company management.
Pengaruh Manajemen Aset Dan Struktur Modal Terhadap Kinerja Perusahaan Berkat Sumber Jaya Tampubolon; Saiful Saiful
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8345

Abstract

This research aims to analyze the influence of asset management and capital structure on company performance. Asset management is measured by TATO, while capital structure is measured by DAR. Company performance is assessed through return on assets (ROA). The study's population consists of manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The research sample comprises 93 companies selected using purposive sampling. The data analysis technique employed is multiple linear regression with the assistance of SPSS 24 software. The results indicate that asset management has a positive and significant impact on company performance, while capital structure also has a positive and significant influence. The implications of this research suggest that companies should efficiently manage their assets and optimize the use of equity capital rather than relying on debt to enhance overall company performance. Keywords: Company Performance, Asset Management, And Capital Structure
PENERAPAN MODEL TAM DAN SERVQUAL TERHADAP MINAT MAHASISWA MENGGUNAKAN APLIKASI IPOTGO DI GALERI INVESTASI UNIVERSITAS MUHAMAMDIYAH BENGKULU Ayudho Selviani; Saiful Saiful; Novita Sari
Jurnal Economic Edu Vol. 1 No. 2 (2021): Januari
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan Untuk mengetahui perceived ease of use (kemudahan penggunaan), perceived usefulness (kemanfaatan), Tangibiles (Bukti Fisik), Reliability (Kehandalan), Responsiveness (Katanggapan), Assurance (Jaminan dan Kepastian), Emphaty (Empati), mempengaruhi minat mahasiswa Menggunakan Aplikasi IPOTGO Di Galeri Investasi Universitas Muhammadiyah Bengkulu. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah mahasiswa Universitas Muhammadiyah Bengkulu (UMB) Prodi Akuntansi angkatan 2018 dan 2017 yang masihaktif Tahun Akademik 2019/2020 dan telah membuka rekening saham di Galeri Investasi Universitas Muhammadiyah Bengkulu berjumlah 386 mahasiswa. sampel yang menjadi responden dalam penelitian ini disesuaikan menjadi sebanyak 80 orang. Analisis data dilakukan menggunakan metode analisis linear berganda. Hasil penelitian menunjukkan bahwa Perceived Ease Of Use (kemudahan penggunaan) dan Responsiveness (Daya Tanggap) berpengaruh secara positif terhadap minat mahasiswa menggunakan aplikasi IPOTGO di galeri investasi Universitas Muhammadiyah Bengkulu. Sedangkan Perceived Usefulness (kemanfaatan), Tangible (bukti fisik), Reliability (Kehandalan), Assurance (Jaminan), Empathy (Empati) berpengaruh negatif terhadap minat mahasiswa menggunakan aplikasi IPOTGO di galeri investasi Universitas Muhammadiyah Bengkulu Bengkulu. Kata Kunci: Perceived Ease Of Use, Perceived Usefulness, Tangible, Reliability, Responsiveness, Assurance, Empathy dan Intention To Use.
Co-Authors Ayudho Selviani Berkat Sumber Jaya Tampubolon Hasnah Haron Lisa Martiah Nila Puspita Novita Sari Nurul Aisyah Rahmalita Pajri Kanda Phua Lian Kee