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PENGARUH KOMPOSISI PENGELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia) Putri, Meyzia Irestia; Mujino, Mujino; Rinofah, Risal
Jurnal Fokus Manajemen Bisnis Vol 10, No 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v10i1.1425

Abstract

This study aims to examine the effect of the composition of company managers on financial performance. The composition of the company management is proxied by using the number of independent commissioners, the board of commissioners, and the board of directors. The company's financial performance is measured by profitability ratios, namely Return On Investment (ROI). The population in this study are companies that are included in the State Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (BEI) in 2010-2018. The sample selection technique used purposive sampling method. Based on the criteria that have been determined, 8 companies chosen as sample. The type of data used are secondary data in the form of annual reports and financial statements. Data analysis technique used multiple linear regression analysis. The results of this study showed that simultaneously, independent commissioner, board of commissioner, and board of directors have a significant effect on ROI. Partially, independent commissioner, audit committee, board of commissioner, and board of directors has positive and significant effect on ROI. While another Good Corporate Governance proxy, which are the audit committee and board of directors  have a positive effect but not significant on ROI.
PENGARUH PROFITABILITAS, CAPITAL ADEQUACY RATIO DAN DIVERSIFIKASI PENDAPATAN TERHADAP RISIKO BANK (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia) Putri, Ulan Lestiana; Rinofah, Risal; Mujino, Mujino
Jurnal Fokus Manajemen Bisnis Vol 10, No 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v10i1.1419

Abstract

The research aims to determine the influence of profitability, Capital Adequacy Ratio and revenue diversification against the risk of Bank. This study used case study on the banking companies and used the banks listed on the Indonesia Stock Exchange (IDX) in period 2014-2018 as the population. The research used purposive sampling technique. The data analysis techniques used statistical descriptive test, classical assumption testing (normality test, autocorrelation test, multicolinearity test, and heteroskedasticity test). Hypothesis testing used multiple linear regression analysis. The data quality testing used T test, F test and determination test. The results showed that profitability, Capital Adequacy Ratio partially had a negative and significant influence on the bank risk, while the revenue diversification had a positive influence on the bank risk. Simultaneously, the profitability, CAR and diversification of revenues had a significant influence on the bank risk.Keywords: Profitability, Capital Adequacy Ratio, Revenues diversification, and bank risk
Pengaruh Arus Kas Dan Profitabilitas Terhadap Harga Saham Di Indonesia Dengan Financial Distress Sebagai Variabel Moderasi Savira, Betris Ardhea; Rinofah, Risal; Mujino, Mujino
AKMENIKA Vol 17, No 1 (2020)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh arus kas dan profitabilitas terhadap harga saham di Indonesia dengan financial distress sebagai variabel moderasi. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan Perusahaan LQ45 Non Keuangan di Bursa Efek Indonesia periode tahun 2014 – 2018. Dengan menggunakan metode purposive sampling jumlah sampel yang diperoleh adalah 32 perusahaan. Metode pengujian menggunakan uji statistik deskriptif, uji asumsi klasik, analisis regresi linier sederhana, dan Moderated Regression Analysis (MRA). Hasil dari penelitian ini menunjukkan bahwa arus kas berpengaruh positif dan signifikan terhadap harga saham perusahaan. Profitabilitas berpengaruh positif dan signifikan terhadap harga saham perusahaan. Financial distress memoderasi secara negatif dan signifikan pada pengaruh arus kas terhadap harga saham perusahaan. Serta financial distress tidak memoderasi pengaruh profitabilitas terhadap harga saham perusahaan karena berpengaruh negatif dan tidak signifikan.
Analisa penilaian tingkat kesehatan koperasi simpan pinjam “Kartini” Kaliurang Pakem, Sleman, Yogyakarta Saputro, Dwie Yulieanto; Mujino, Mujino
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.1, No.2 (2020): Desember 2020
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/e-bisma.v1i2.191

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana Tingkat Kesehatan Koperasi Simpan Pinjam “Kartini” Kaliurang pada tahun 2015 sampai 2017 dilihat dari Aspek Permodalan, Aspek Kualitas Aktiva Produktif, Aspek Manajemen, Aspek Efisiensi, Aspek Likuiditas, Aspek Kemandirian dan Pertumbuhan, Aspek Jatidiri Koperasi. Jenis penelitian ini yaitu DeskriptifKuantitatif. Subyek dalam penelitian ini adalah Koperasi Simpan Pinjam “Kartini” Kaliurang. Obyek yang digunakan dalam penelitian iniadalah Laporan Keuangan Koperasi Simpan Pinjam “Kartini” Kaliurang, tahun 2015 sampai dengan tahun 2017. Metode pengumpulan data dalam penelitian ini adalah melalui teknik dokumentasi.Hasil penilaian tingkat kesehatan KoperasiSimpanPinjam “Kartini” Kaliurangtahun 2015 berada pada tingkat Cukup Sehat, tahun 2016 berada pada tingkat Cukup Sehat, tahun 2017 berada pada tingkatan Cukup Sehat.
THE INFLUENCE OF DIVIDEND POLICIES, DEBT POLICIES, PROFITABILITY, ASSET STRUCTURE, AND COMPANY SIZE ON THE VALUE OF MANUFACTURING COMPANIES IN BEI 2013-2019 Mujino, Mujino; Wijaya, Adi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.1565

Abstract

This study aims to examine and analyze the effect of dividend policy, debt policy, profitability, asset structure, and company size on the value of manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2013-2019. The company characteristics indicators used include dividend policy, debt policy, profitability, asset structure, and company size against firm value. Dividend Policy is based on the Dividend Payout Ratio (DPR), Debt Policy is based on (DER), Profitability is proxied by Return On Assets (ROA), Asset Structure is based on Fixed Assets and Total Assets, Company Size is based on LN Total Assets and Company Value prioritized by Price to Book Value (PBV). This study uses secondary data from financial reports and annual reports of companies included in manufacturing companies during 2013 to 2019. The research sample was determined using a purposive sampling method, so that the sample obtained was around 9 companies. The results of hypothesis testing are only Debt Policy, Profitability, Asset Structure, and Company Size that affect Firm Value. Meanwhile, the Dividend Policy has no effect on Company Value.