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PENGARUH FEMINISME DEWAN, GRI ADOPTION DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Kasus Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia periode 2013-2017) Muslih, Muhamad; Klarisa, Nadya
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.562 KB) | DOI: 10.31958/imara.v3i1.1499

Abstract

CSR disclosure is an important topic that proves whether the company isresponsible for economic, environmental and social factors or not. Company activities havean impact that can harm stakeholders, especially those around the company. Therefore thecompany must disclose its social activities into social responsibility reports to prove thecompany's commitment to the economy, environment and social.This study aims to analyze what factors can affect corporate social responsibilityreports. This study intends to determine whether the independent variables (board feminism,GRI adoption, and firm size) have a simultaneous or partial effect on the dependent variable(Corporate social responsibility disclosure).This study uses a population of infrastructure,utility and transportation sector companies listed on the Indonesia Stock Exchange from 2013to 2017. This research uses purposive sampling technique and obtained 8 companies with a 5-year research period, so that 40 sample data were obtained. The method of data analysis inthis study is panel data regression using software eviews 10.The results of this study state that board feminism is divided between the board ofdirectors' feminism and the boarder's feminism, the GRI adoption and the size of the companyjointly influence the disclosure of corporate CSR in the infrastructure, utilities andtransportation sectors for the period 2013-2017. Firm size has a significant negative effect onCSR disclosure. While board feminism and GRI adoption do not affect CSR disclosure.
ANALISIS PENGARUH LABA AKUNTANSI, ARUS KAS BEBAS, DAN HARGA SAHAM TERHADAP DIVIDEN KAS (Studi pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Tercatat di BEI Periode 2010-2014) Anggundini, Trias; Khairunnisa, Khairunnisa; Muslih, Muhamad
EKSPANSI Vol 8, No 1 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract

Abstract: The purpose of this research is to find out the effect of accounting profit, free cash flow, and stock prices on cash dividend measured by dividend per share, either simultaneously or partially. This research is descriptive verification and causality research. Unit analysis that used in this research is manufacturing food and beverage subsector. This research using sampel data which chosen through purposive sampling technique and there are 7 firms during five years, from 2010-`2014. Ths research using panel data regression analysis technique. The results show that simultaneously, accounting profit, free cash flow, and stock prices have effect on cash dividend. Partially, profit accounting and free cash flow have no effect on cash dividend. Meanwhile, stock price has positive effect on cash dividend Keyword: Accounting Profit, Free Cash Flow, Stock Price, Cash Dividend, Dividend per Share
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, PERTUMBUHAN PENJUALAN, ARUS KAS OPERASI, DAN VOLUME PERDAGANGAN SAHAM TERHADAP RETURN SAHAM(Studi Kasus pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia periode 2014-2017 Muslih, Muhamad; Fitriah, Fitriah
Aksara Public Vol 3 No 1 (2019): Februari 2019
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to analyze the factors that can affect stock returns. In this study, the variables of profitability, dividend policy, sales growth, operating cash flow, and volume of stock trading were used. This study intends to determine the effect of profitability, dividend policy, sales growth, operating cash flow, and stock trading volume on stock returns simultaneously and partially. This research is a study using quantitative research methods with the purpose of descriptive-causative nature. The unit of analysis that is the focus of this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2014-2017 with a purposive sampling technique. This study used 12 research samples for three years of research and used panel data regression analysis with EViews 9. The results showed that profitability, dividend policy, sales growth, operating cash flow, and stock trading volume had an effect on simultaneous stock returns. Partially, the variable sales growth affects stock returns, while profitability, dividend policy, operating cash flow, and stock trading volume do not affect stock returns.
PENGARUH DEBT TO EQUITY RATIO, COLLATERALIZABLE ASSET, SALES GROWTH, FREE CASH FLOW DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2013-2017) Muslih, Muhamad; Rahmi Husin, Elsa
Aksara Public Vol 3 No 1 (2019): Februari 2019
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to determine the effect of debt to equity ratio (DER), collateralizable assets (COLLAS), sales growth (SG), free cash flow (FCF) and company size (SIZE) on dividend policy (DPR) in companies in the Industrial sector of Consumer Goods listed on the Indonesia Stock Exchange in 2013-2017. The data used in this study was obtained from financial report data taken from the official website of the Indonesia Stock Exchange. The population in this study is the consumption goods industry sector companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique used was perposive sampling and obtained 13 companies with a research period of 5 years, so that 65 sample data were obtained. The method of data analysis in this study is panel data regression analysis using software eviews 9.0. The results of the study show that simultaneously the debt to equity ratio (DER), collateralizable assets (COLLAS), sales growth (SG), free cash flow (FCF) and company size (SIZE) has a significant effect on dividend policy (DPR). While partially the debt to equity ratio (DER) and collateralizable assets (COLLAS) have a significant effect on the negative direction of dividend policy (DPR). Company size (SIZE) has a significant effect on the positive direction of dividend policy (DPR). Sales growth (SG) and free cash flow (FCF) variables have no significant effect on dividend policy with a positive direction.
PENGARUH LEVERAGE, PROFITABILITAS, DAN GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) Affiah, Alissa; Muslih, Muhamad
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 2 (2018)
Publisher : Politeknik Negeri Bandung

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Abstract

This study aims to determine the effect of Leverage, Profitability, and Good Corporate Governance to Financial Distress in mining sector companies listed on Indonesia Stock Exchange 2012-2016 either simultaneously or partially. The method in this research is quantitative research method. The method of analysis used in this research is logistic regression analysis using SPSS 21 software. Based on the result of this research, the result of the combination of independent variables consisting of leverage, profitability, and good corporate governance can explain or influence the dependent variable that is financial distress is 63.6% and the rest of 36.4% is explained by other factors outside the research. The results of this study also show that leverage, profitability, and good corporate governance have a significant simultaneous effect on financial distress. Partially, leverage, independent board of commissioners, and institutional ownership have no significant effect on financial distress, profitability and managerial ownership having a significant effect on financial distress in a negative direction. Keywords: Leverage, Profitability, Good Corporate Governance, Financial Distress.
Pengaruh Principle-Based Corporate Governance Terhadap Kinerja Keuangan Perusahaan Destiana, Gita; Muslih, Muhamad
Jurnal ASET (Akuntansi Riset) Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i1.15727

Abstract

Abstract. To get as much profit as possible is one of the goals of establishing a company. Various strategies can be carried out by the company to obtain benefits, one of that is by increasing firm financial performance. The purpose of this study is to determine the effect of principle-based corporate governance (managerial ownership, independent director, and business risk), with control variables dividend policy, audit and remuneration committees both simultaneously and partially on firm financial performance. The population in this study are manufacturing companies listed on IDX for the period 2014-2017. Samples were taken using purposive sampling technique and total sample data are 120. The method used is panel data regression analysis using software eviews 10. The result showed that simultaneously managerial ownership, independent director, business risk, dividend policy, audit and remuneration committees affect firm financial performance. Partially, only managerial ownership and audit committee variables affect firm financial performance.Keywords. audit committee; business risk; dividend policy; firm financial performance; independent director managerial ownership; and remuneration committee.Abstrak. Memperoleh keuntungan sebanyak mungkin merupakan salah satu tujuan didirikannya sebuah perusahaan. Berbagai strategi dapat dilakukan untuk memperoleh keuntungan, salah satunya yaitu dengan cara meningkatkan kinerja keuangan perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh principle-based corporate governance (kepemilikan manajerial, direktur independen, dan risiko bisnis) dengan variabel kontrol kebijakan dividen, komite audit dan komite remunerasi baik secara simultan maupun parsial terhadap kinerja keuangan perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2014-2017. Sampel diambil menggunakan teknik purposive sampling dan diperoleh 120 data sampel. Metode analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan software eviews 10. Hasil penelitian menunjukkan secara simultan kepemilikan manajerial, direktur independen, risiko bisnis, kebijakan dividen, komite audit dan komite remunerasi berpengaruh terhadap kinerja keuangan perusahaan. Secara parsial, hanya variabel kepemilikan manajerial dan komite audit yang berpengaruh terhadap kinerja keuangan perusahaanKata kunci. direktur independen; kebijakan dividen; kepemilikan manajerial; kinerja keuangan perusahaan; komite audit; komite remunerasi; dan risiko bisnis.
Pengaruh Corporate Governance, Kompetisi dan Karakteristik Perusahaan Terhadap Pengungkapan Risiko Perusahaan Muslih, Muhamad; Mulyaningtyas, Cahya Tri
Jurnal ASET (Akuntansi Riset) Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i1.17303

Abstract

Abstract. The study aims to determine the impact of corporate governance, competition and corporate characteristics on corporate risk disclosure in consumer goods sector manufacturing industry listed on the Indonesia Stock Exchange period 2013-2017. The population in this study is consumer good sector manufacturing industry listed on the Indonesia Stock Exchange period 2013-2017. The sampling technique used was purposive sampling and obtained 21 companies with a research period of 5 years. The analytical method used in this study is panel data regression analysis using E-views 10 Student Version software. The results showed that simultaneously corporate governance, competition and corporate characteristics had a significant effect on corporate risk disclosure. Partially, Independent board of commisioners, quality of external auditors, firm size, profitability had no significant effect on corporate risk disclosure. Meanwhile, competition has a positive significant effect on corporate risk disclosure.Keywords: Corporate Governance; Competition; Corporate Characteristics; Corporate Risk DisclosureAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance, kompetisi dan karakteristik perusahaan terhadap pengungkapan risiko perusahaan pada industri manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Populasi dalam penelitian ini adalah industri manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Teknik pengambilan sampel yaitu purposive sampling  dan diperoleh 21 perusahaan dengan periode penelitian selama 5 tahun. Metode analisis data dalam yang digunakan adalah analisis regresi data panel dengan menggunakan software E-views 10 Student Version. Hasil penelitian menunjukkan bahwa secara simultan corporate governance, kompetisi dan karakteristik perusahaan berpengaruh signifikan terhadap pengungkapan risiko perusahaan. Secara parsial, dewan komisaris independen, kualitas auditor eksternal, ukuran perusahaan dan profitabilitas berpengaruh tidak signifikan terhadap pengungkapan risiko perusahaan. Sedangkan, kompetisi berpengaruh signifikan dengan arah positif terhadap pengungkapan risiko perusahaan.Kata Kunci: Corporate Governance; Kompetisi; Karateristik Perusahaan; Pengungkapan Risiko Perusahaan
MANAJEMEN LABA: UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN KOMPENSASI BONUS (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) Panjaitan, Desri Kristianti; Muslih, Muhamad
Jurnal ASET (Akuntansi Riset) Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i1.15726

Abstract

Penelitian ini bermaksud untuk mengetahui pengaruh Ukuran Perusahaan, Kepemilikan Manajerial dan Kompensasi Bonus terhadap Manajemen Laba pada Perusahaan Sektor Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-2017. Populasi dalam penelitian ini adalah perusahaan sektor Manufaktur yang terdaftar di BEI tahun 2014-2017. Teknik pengambilan sampel yang digunakan purposive sampling dan diperoleh 20 perusahaan dengan periode penelitian selama 4 tahun, sehingga diperoleh 80 data sampel. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software Eviews 10. Hasil penelitian menunjukkan bahwa secara simultan ukuran perusahaan, kepemilikan manajerial dan kompensasi bonus berpengaruh terhadap manajemen laba. Secara parsial ukuran perusahaan berpengaruh secara signifikan dengan arah negatif terhadap manajemen laba, kompensasi bonus berpengaruh secara signifikan dengan arah positif terhadap manajemen laba. Sedangkan kepemilikan manajerial tidak berpengaruh signifikan terhadap manajemen laba.
Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba Nirmanggi, Inggit Pangesti; Muslih, Muhamad
Jurnal Ilmiah Akuntansi Vol 5, No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.23210

Abstract

Income smoothing is one part of earnings management that aims to reduce or increase the profit to be reported, so that earnings will look stable from the previous period or the period thereafter. Stakeholders need to know the factors that can influence income smoothing so they are not wrong in making decisions. This study aims to determine the effect of operating profit margin, cash holding, bonus plan, and income tax variables on income smoothing in mining sector companies listed on the Indonesia Stock Exchange in 2013-2018 as many as 36 samples. Secondary data collection techniques and analysis used logistic regression (SPSS 22 software). Based on the results of the study, operating profit margins, cash holding, bonus plan, and income tax simultaneously have a significant effect on income smoothing. Partially, operating profit margin, bonus plan, and income tax have no significant effect on income smoothing. While cash holding has a positive and significant effect on income smoothing.
Kinerja Keuangan: Intellectual Capital Performance dan Investment Opportunity Set Muslih, Muhamad; Aqmalia, Wima Rizky
Jurnal Ilmiah Akuntansi Vol 5, No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24293

Abstract

This study aims to examine the factors that affect financial performance, i.e. Intellectual Capital Performance measured using the Extended Value Added Intellectual Capital Plus and Investment Opportunity Set methods measured using investment-based joint proxy. The population used for the object of research is manufacturing sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Based on the purposive sampling method, a sample of 15 companies was obtained with a study period of 5 years so that the research data amounted to 75 data. By using multiple linear regression analysis techniques, this study proves that the Intellectual Capital Performance and Investment Opportunity Set influences the positive and significant direction of Financial Performance. The results of the study indicate an increase in Intellectual Capital Performance and Investment Opportunity Set will improve the company's financial performance in the aspect of profitability.