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Hermi Hermi
Fakultas Ekonomi dan Bisnis Universitas Trisakti
Economics, Econometrics & Finance

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EFISIENSI PASAR SAHAM SYARIAH DI INDONESIA BERDASARKAN PENGUMUMAN PERUBAHAN KOMPOSISI SAHAMDI JAKARTA ISLAMIC INDEX (JII) Mas Nur Mukmin; Hermi Hermi
Jurnal Magister Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5114.186 KB) | DOI: 10.25105/jmat.v2i1.4943

Abstract

This research is aim to figure out the information content and market efficiency of syariah stock exchange in Indonesia based on the announcement of the change of stock composition in Jakarta Islamic Index (JII). This research is addressed to the included and excluded stocks. This research use event study method. The window event last for seven days (t-3 to t+3).The result support signalling theory. There’s no abnormal return around the window event for the included stocks. Negative abnormal return exist for the excluded stocks. The result also showed that JII is an efficient market in a semi-strong form based on the announcement of the JII stock composition change.
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN KEPUTUSAN KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL MODERATING Estiani Sinta Dewi Teresia; Hermi Hermi
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.223 KB) | DOI: 10.25105/jmat.v3i1.4969

Abstract

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PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN KESEMPATAN INVESTASI TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Vivi Apriliyanti; Hermi Hermi; Vinola Herawaty
Jurnal Magister Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.392 KB) | DOI: 10.25105/jmat.v6i2.5558

Abstract

AbstractThe purpose of this study was to examine the influence of debt policy, dividend policy,profitability, sales growth and investment opportunity set on firm value with firm size as moderating variable in the manufacturing companies on the Indonesia Stock Exchange (IDX). The population used in this study is a company that is listed on the Indonesia Stock Exchange. The sample used in this study 128 companies with an observation period of 3 (three) years from 2016 to 2018. The method of determining the sample used in this study was the purposive sampling method. The data processing method used in this study is the causality test with multiple regression analysis using SPSS version 23. The independent variables in this study are Debt Policy, Dividend Policy, Profitability, Sales Growth and Investment Opportunity. The moderating variable in this study is Company Size. The dependent variable in this study is firm value. The results of this study indicate that Debt Policy has a positive effect on Firm’s Value, Dividend Policy does not effect on Firm Value, Profitability does not have a positive effect on Firm’s Value, Sales Growth does not effect on Firm’s Value, Investment Opportunity Set does not effect on Firm’s Value, Firm Size does not have a positive effect on Firm’s Value, Firm Size does not strengthen the realtionship between Debt Policy with Firm’s Value, Firm Size does not strengthen the realtionship between Dividend Policy with Firm’s Value, Firm Size does not strengthen the realtionship between Profitability with Firm’s Value, Firm Size does not strengthen the realtionship between Sales Growth with Firm’s Value, Firm Size does not strengthen the realtionship between Investment Opportunity Set with Firm’s Value.
ANALISIS PENGARUH CORPORATE GOVERNANCE, RELATED PARTY TRANSACTION, KONSENTRASI KEPEMILIKAN DAN NILAI PERUSAHAAN TERHADAP TINGKAT ASIMETRI INFORMASI Hermi Hermi; Emayanti Christina Hutabarat
Jurnal Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (717.972 KB) | DOI: 10.25105/jat.v4i2.4849

Abstract

This research examines to analyze the impact of Corporate Governance, Related Party Transaction, Ownership Concentration, Corporate Value  On The Level of Asymmetric Information .The results of this study indicate that (1) Corporate governance is no negative influence on to increase information asymmetry. (2) Related party transaction is no positive influence to increase information asymmetry(3) Ownership concentration is  positive influence to increase information asymmetry (4)The corporate value is no negative influence to increase information asymmetry 
THE EFFECT OF MANAGEMENT COMPENSATION, THIN CAPITALIZATION AND SALES GROWTH ON TAX AVOIDANCE WITH INSTITUTIONAL OWNERSHIP AS MODERATION Hermi Hermi; Petrawati Petrawati
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.16790

Abstract

This study aims to examine the effect of management compensation, thin capitalization and sales growth with institutional ownership as a moderation on tax avoidance. The population used in this study is manufacturing goods sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The dependent variable is tax avoidance and the independent variable is management compensation, thin capitalization and sales growth. The moderating variable is institutional ownership. The control variables used are leverage, firm size. The sampling technique used was purposive sampling. The results of this study indicate that management compensation and thin capitalization have an effect on tax avoidance. Meanwhile, sales growth has no effect on tax avoidance. Institutional ownership can weaken the positive effect of management compensation, thin capitalization and sales growth on tax avoidance. This study also reveals that profitability and firm size control variables have an effect on tax avoidance.
Co-Authors Emayanti Christina Hutabarat Estiani Sinta Dewi Teresia Mas Nur Mukmin Petrawati Petrawati Vinola Herawaty Vivi Apriliyanti