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ANALYSIS OF COMPANY SIZE, FINANCIAL LEVERAGE, AND PROFITABILITY AND ITS EFFECT TO CSR DISCLOSURE Riantani, Suskim; Nurzamzam, Hafidz
Jurnal Dinamika Manajemen Vol 6, No 2 (2015): September 2015 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v6i2.4308

Abstract

This study aims to analyze and recognize the effect of financial performance measured through company size, financial leverage and profitability to Corporate Social Responsibility Disclosure (CSRD). The research was done in Tobacco Company listed in Indonesia Stock Exchange during period of 2007-2011. Descriptive analysis and verification method was used as the research method. The purposive sampling method was used to obtain the sample and there are three cigarette companies as the sample. Multiple linear regression and correlation analysis using t test and F test were applied as a technique of analysis. The test of the classical assumption such as the normality, multicollinearity, heteroscedasticity, and autocorrelation applied before the multiple linear regression. The result shows that the company size had positive and significant effect to the CSR disclosure, financial leverage does not show significant effect to the CSR disclosure, profitability does not have significant effect to the CSR disclosure during the investigation.
Analysis of Company Size, Financial Leverage, and Profitability and It’s Effect to CSR Disclosure Riantani, Suskim; Nurzamzam, Hafidz
JDM (Jurnal Dinamika Manajemen) Vol 6, No 2 (2015): September 2015 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v6i2.4308

Abstract

This study aims to analyze and recognize the effect of financial performance measured through company size, financial leverage and profitability to Corporate Social Responsibility Disclosure (CSRD). The research was done in Tobacco Company listed in Indonesia Stock Exchange during period of 2007-2011. Descriptive analysis and verification method was used as the research method. The purposive sampling method was used to obtain the sample and there are three cigarette companies as the sample. Multiple linear regression and correlation analysis using t test and F test were applied as a technique of analysis. The test of the classical assumption such as the normality, multicollinearity, heteroscedasticity, and autocorrelation applied before the multiple linear regression. The result shows that the company size had positive and significant effect to the CSR disclosure, financial leverage does not show significant effect to the CSR disclosure, profitability does not have significant effect to the CSR disclosure during the investigation.
MODEL PREDIKSI FINANCIAL DISTRESS : PENGARUHNYA TERHADAP KINERJA SAHAM INDUSTRI TEKSTIL DAN GARMEN DI INDONESIA Riantani, Suskim; Delvia, Sherly; Sodik, Gugun
BISMA: Jurnal Bisnis dan Manajemen Vol 14 No 1 (2020)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v14i1.8858

Abstract

This study aims to predict the possibility of Financial distress in the textile and garment industry using the Altman Z-score prediction model and analyze the impact of Financial distress on the company's stock performance as measured by stock returns. This research used descriptive analysis and verification methods. Applying a purposive sampling method, the research sample consisted of 15 issuers from the textile and garment industry during the observation period of 2012-2016. This research used panel data regression to analyze research data. The results showed that one company did not experience financial problems, one company had potential financial problems, and the 13 other companies experienced Financial distress. The results of model testing showed that Altman Z-score can be used to predict Financial distress conditions in the textile and garment industry for the 2012-2016 period. The results of hypothesis testing showed that only one ratio of the Altman Z-score model has a significant effect on stock returns, i.e., market value of equity to book value of debt, while other ratios of working capital to total assets, retained earnings to total assets, earnings before interest and taxes to total assets, and sales to total assets have no significant effect on stock returns. These findings imply that the investors in the textile and garment industry attentively observe the company's market value in making any investment decisions. Keywords: Altman Z-score, Financial distress, stock returns, textile and garment industry
Impact of Supply Chain Integration on Competitive Advantage Sinaga, Obsatar; Riantani, Suskim; Hendayana, Yana; Saudi, Mohd Haizam Mohd; Zainudin, Zalina
International Journal of Supply Chain Management Vol 8, No 2 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The interaction of supply chain management with other disciplines such as knowledge management is gaining increasing attention as their synergic relation is becoming an important competitive tool. Therefore, the current study is carried out to examine the relationship, between supply chain integration, knowledge management and competitive advantage. We have used the smart PLS as statistical tool to achieve the research objectives the data by mean of an adapted survey instrument in the form of questionnaire is collected from the operation and finance managers of Indonesian manufacturing firms. The results of the current study are providing support to the hypothesized results. The direct and indirect relations appears positive and significant The current study which in author knowledge is among few pioneering studies on this issue, will be helpful for financial experts, operation managers, academicians, researchers and other policy makers in formulating policies.
Analisis Pengaruh Variabel Makroekonomi dan Indeks Global terhadap Return Saham Suskim Riantani; Maria Tambunan
Semantik Vol 3, No 1 (2013): Semantik 2013
Publisher : Semantik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.042 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variable-variabel makroekonomi dan indeks global terhadap return saham. Variabel makroekonomi diukur melalui kurs rupiah per dollar AS, suku bunga SBI, inflasi, sedangkan indeks  global diukur melalui indeks Hang Seng dan indeks Dow Jones. Metode yang digunakan dalam penelitian ini adalah metode deskriptif analisis dan verifikatif. Alat analisis menggunakan regresi multiple. Unit penelitian adalah perusahaan -perusahaan yang termasuk dalam industri otomotif yang terdaftar di BEI selama periode 2007-2011. Teknik pengambilan sampel menggunakan purposive sampling dengan 18 perusahaan sebagai sampel. Hasil penelitian menunjukkan bahwa variabel-variabel makroekonomi dan indeks global yang meliputi kurs rupiah per dollar AS, suku bunga SBI, inflasi, indeks Hang Seng dan indeks Dow Jones berpengaruh signifikan terhadap return saham. Kurs rupiah per dollar AS memiliki pengaruh yang signifikan terhadap return saham dan menunjukkan arah hubungan negatif. Tingkat suku bunga SBI memiliki pengaruh yang signifikan terhadap return saham dan menunjukkan arah hubungan negatif. Tingkat inflasi tidak memiliki pengaruh yang signifikan terhadap return saham dan menunjukkan arah hubungan positif. Indeks  Hang Seng memiliki pengaruh yang signifikan terhadap return saham dan menunjukkan arah hubungan positif. Indeks Dow Jones memiliki pengaruh yang signifikan terhadap return saham dan menunjukkan arah hubungan negatif.
Penggunaan Arbitrage Pricing Theory Untuk Menganalisis Return Saham Syariah Gusni Gusni; Suskim Riantani
Ultima Management : Jurnal Ilmu Manajemen Vol 9 No 1 (2017): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (683.647 KB) | DOI: 10.31937/manajemen.v9i1.598

Abstract

Arbitrage Pricing Theory (APT) is one of model that can be used to quantify the risk for investors in order to produce capital gain.There are two empirical models are used in implement the APT: the factor loading model (FLM) and the macro variable model (MVM). Model used in this research was MVM as used by Chen, Roll dan Ross (1986), and Chen, Hsieh dan Jordan (1997). The purpose of this study is to capture the application of APT in Jakarta Islamic Index (JII) using macroeconomic variables (inflation, exchange rate, and interest rate) as the determinants of Syariah stock return and found macro economics variables having powerful effect to the Syariah stock return. To achieve the objectives of this study, a total of 11 listed syariah firms of Jakarta Islamic Index (JII) in Indonesia Stock Exchange were selected by using purposive sampling method from the period of 2009 to 2014. Multiple linear regression has been conducted to capture the application of APT in analized determinants of Syariah stock return. The result shows that only interest rate has effect to the syariah (JII) stock return. Meanwhile inflation and exchange rate have no effect to the syariah stock return. Emperical results clearly indicate that application of APT in justifying returns on Syariah stocks is still weak. Keywords: Arbitrage Pricing Theory, Exchange Rate, Inflation, Interest Rate, Stock Return
Fostering Indonesian SMEs Performance: The Role of Supply Chain Networks and Supply Chain Flexibility Suskim Riantani; Eriana Kartadjumena; Muhamad Alan Jayaatmaja; Morni Hayati Jaafar Sidik
International Journal of Supply Chain Management Vol 8, No 2 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

this examination is expected to investigate the effect of SC networks and SC flexibility in improving the Indonesian SMEs performance. SC integration has filled in as a mediator among the relationship between SC networks and SC flexibility with SMEs performance. This is a quantitative report. 146 workers were taken as an example estimate from SME's segments. Arbitrary examining procedure was utilized to gather the information. 5 point Likert scale was utilized to get the reaction. PLS-SEM The discoveries of this examination uncovered the positive noteworthy connections exist between SC networks, SC flexibility alongside the directing job of SC integration on Indonesian SMEs performance, which further affirms the proposed research reasonable structure for SMEs business performance.
Pelatihan dan Pengetahuan Tentang Perpajakan Secara Online Di Era Pandemi Covid 19 Yana Hendayana; Suskim Riantani; Wien Dyahrini
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 3 (2020): Peran Perguruan Tinggi dan Dunia Usaha Dalam Pemberdayaan Masyarakat Untuk Menyongsong
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.017 KB) | DOI: 10.37695/pkmcsr.v3i0.948

Abstract

Sektor Usaha Mikro Kecil Menengah telah berhasil menjelma menjadi sumber penggerak ekonomi baru di Indonesia. Maka tidak berlebihan apabila kita menyebut bahwa ekonomi di Indonesia tumbuh pesat melalui sektor UMKM. Peran UMKM terhadap perekonomian Indonesia, dalam hal penyerapan tenaga kerja memang tidak perlu lagi diragukan. Namun, dalam sektor perpajakan, UMKM masih belum mencerminkan kontribusi yang dominan. Diperlukan pengetahuan serta keterampilan di dalam menyusun laporan perpajakan, terutama memaksimalkan stimulus dari pemerintah lewat terbitnya aturan pajak melalui PMK 44/PMK/2020 dan perubahannya PMK 86/PMK/2020. Pemerintah memberikan kompensasi stimulus perpajakan berupa PPh pasal 4 Ditanggung pemerintah serta PPh pasal 21 karyawan yang mempunyai gaji dibawah 16jt/bulan yang ditanggung pemerintah, Tujuan agar para pelaku UMKM dapat menyusun laporan pajak serta laporan realisasi pajak berupa PPh Final tarif 0,5% dari omzet serta PPh Pasal 21 pajak karyawan yang ditanggung pemerintah, Dengan adanya pelatihan tersebut para pelaku UMKM dapat bangkit kembali yang berdampak pada peningkatan pendapatan omzet pasca pandemi Covid 19. Pelatihan ini dilaksanakan pada tanggal 24 Juli 2020 s.d 30 Juli. Peserta pelatihan dibatasi hanya 50 orang UMKM di Jawa Barat, Hal ini dilakukan agar kegiatan pelatihan perpajakan on line ini dapat berjalan secara effektif dan effisien.
The role of training in improving the entrepreneurship competency of sustainable rehabilitation participants BNN West Java Yelli Eka Sumadhinata; Nabilah Ramadhan; Suskim Riantani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i7.3047

Abstract

To strengthen the economy, the government is pushing empowerment initiatives for new businesses. However, for fellow participants in continuous rehabilitation for BNN West Java Province customers, business activities might be a chance to start a new life and be accepted by society. This research examines the impact of entrepreneurship training on BNN West Java Province customers' sustained recovery. This research employed descriptive data analysis to evaluate the training and entrepreneurship skills of sustainable rehabilitation participants for BNN foster clients in West Java Province. According to SPSS study, entrepreneurship training increases entrepreneurial skills by 65.9%. The results of this study are expected to motivate the government, private sector, and other organizations to organize better entrepreneurship training to help fellow participants in sustainable rehabilitation by preparing them to become part of the community again through entrepreneurial activities.