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Jurnal Ekonomi
Published by Universitas Tarumanagara
ISSN : 08549842     EISSN : 25804901     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi [p-ISSN 0854-9842 : e-ISSN 2580-4901] is a peer-reviewed journal published three times a year (March, July, and November) by Faculty of Economics, Universitas Tarumanagara. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of research on economics. Jurnal Ekonomi invites manuscripts in the various topics include, but not limited to, functional areas of Business studies, ethics; Education issues, entrepreneurship, electronic markets; Services, strategic alliances; Microeconomics; Behavioural and health economics; Government regulation, taxation, law issues; Macroeconomics; Financial markets, investment theories, banking; International economics, FDI; Economic development, system dynamics; Environmental studies, urban issues, emerging markets; Empirical studies, quantitative/experimental methods.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 59 Documents
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Search results for , issue "SPESIAL ISSUE NOVEMBER 2021" : 59 Documents clear
Analisis Rekonsiliasi Fiskal Laporan Keuangan PT.SFM Tahun 2020 Dalam Menghitung PPh Terutang Purnamawati Helen Widjaja, Suryanti,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.782

Abstract

The purpose of this study was to analyze the fiscal reconciliation of PT. SFM financial statement by the applicable current taxation regulations. The research subject in this study is PT. SFM. The objects used are commercial financial statements 2020, corporate income tax, income tax art. 29, and corporate annual tax return 2020. The method used in this research is a descriptive method and the method of data collection is done through observation, documentation, and interviews with the company. The results of the study indicate that there are several mistakes in the fiscal reconciliation made by the company that is not in accordance with tax regulations, so it has an impact on the calculation of corporate income tax payable.
Pengaruh Intellectual Capital, Capital Structure terhadap Firm Performance dengan Moderasi Corporate Governance Viriany, Daniel,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.777

Abstract

The purpose of this research is to analyze the impact of intellectual capital and capital structure as independent variable on firm performance as dependent variable with the role of corporate governance as moderating variable. This research use purposive sampling as sampling method. This research was conducted on manufacturing companies listed on IDX during 2018 to 2020 with selected 82 manufacturing companies and total observation of 225 samples. This research uses multiple regression analysis with Random Effect Model (REM) as regression model. The results before interaction showed that intellectual capital had a significant positive effect on firm performance. Capital structure has a significant negative effect on firm performance. After interacting with moderating variables, the results showed that corporate governance didn’t succeed moderating the influence of intellectual capital and capital structure on firm performance.
Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Makanan dan Minuman Augustpaosa Nariman, Kenny Sukardi,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.793

Abstract

This study aims to determine the effect of company size, profitability (ROA), Liquidity, Net Profit Margin and Total Asset Turnover on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2020 research period. The population of the food and beverage sector is 30 companies. The sampling technique used in this research is the purposive sampling method. There are 18 registered food and beverage companies from 2018 to 2020 that meet the criteria to be sampled. The research data used was secondary data which was tested using E-views version 11. The data analysis method used was the multiple regression method. The results of this study indicate that firm size and total asset turnover have a positive effect on the capital structure. Liquidity has a significant negative effect on the capital structure, while profitability and net profit margins have no effect on the capital structure.
Faktor yang memengaruhi keputusan Cash Holding pada Perusahaan Manufaktur di Indonesia Viriany, Jenny,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.772

Abstract

This study aims to examine the relationship between Leverage, Cash Flow, and Net Working Capital on Cash Holding moderated by GCG. The dependent variable of this study is Cash Holding, the independent variable is Leverage, Cash Flow, and Net Working Capital, and the moderating variable is GCG. Manufacturing companies listed on the IDX during the 2017 to 2019 period were used as samples for this study using a purposive sampling research method. The total sample obtained by this method is 130 samples with a total of 390 observations. This study uses the panel data analysis method with a fixed-effect model as an estimation model. The results indicate that Leverage has a significant effect, meanwhile, Cash Flow and Net Working Capital have no significant effect on Cash Holding, and GCG proxied by the activities of the board of commissioners found cannot moderate the effect of all independent variables on Cash Holding significantly.
Pengaruh Operating Cash Flow, Investment Activities, Leverage terhadap Corporate Cash Holding Nurainun Bangun, Lici Millianto,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.788

Abstract

The purpose of this study is to provide empirical evidence whether operating cash flow, investment activities and leverage have an effect on corporate cash holding. This study also aims to test and develop the consistency of the results of previous studies. The population of this study is from the property, real estate and construction sectors which are listed on the Indonesia Stock Exchange for 3 years, namely from 2018 - 2020. The sample in this study was selected by purposive sampling and the data were analyzed using multiple linear regression. The results of this study indicate that operating cash flow and investment activities have a positive effect on corporate cash holding, while leverage has a negative effect on corporate cash holding.
Faktor-Faktor yang Memengaruhi Cash Holding Sebelum dan Selama Pandemi COVID-19 Yanti, Alfredo Suwito,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.767

Abstract

This study aims to analyze the effect of liquidity, profitability, firm size, leverage, and capital expenditure on cash holding before and during the COVID-19 pandemic, and differences in average cash holding. Based on purposive sampling there are 94 manufacturing companies during 2019 representing pre-pandemic condition and 2020 representing condition during the pandemic. Hypothesis testing with regression analysis and Wilcoxon signed-rank test using SPSS 26. Research before the pandemic shows profitability, leverage, and capital expenditure have a significant effect on cash holding, while liquidity and firm size have insignificant effect on cash holding. Research during the pandemic shows that liquidity, leverage, and capital expenditure have a significant effect on cash holding, while profitability and firm size have insignificant effect on cash holding. Study finds significant differences between average cash holding before and during the pandemic, so this result supports the precautionary-motive for saving money amid the pandemic.
Faktor-Faktor yang Mempengaruhi Tingkat Underpricing: Studi Empiris Perusahaan Keluarga IPO di BEI Hadi Cahyadi, Novellia Dwijaya,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.783

Abstract

This study aims to examine and analyze whether there is a partial or simultaneous influence between firm size, underwriter reputation, firm age, financial leverage, and capital market conditions on the level of underpricing. The population in this study is a family company that has conducted an IPO and has been listed on the Indonesia Stock Exchange for the 2016-2021 period. The method in this research is purposive sampling and the research object used is 45 samples. The results of this study are: company size, underwriter reputation, and company age have a positive and significant effect on the level of underpricing, while financial leverage and capital market conditions have no significant effect on the level of underpricing. 
Net Working Capital, Capital Expenditure, Leverage, Board Size, Dan Cash Holdings Yanti, Madeline Vania Wijanto,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.778

Abstract

This study aims to analyze the effect of net working capital, capital expenditure, leverage, and board size on cash holdings with firm size and profitability as controlling variables. This study uses secondary data obtained from financial statement and annual report manufacturing firms listed on IDX for the period 2016-2019. Research method using multiple linear regression, which is tested using E-views dan SPSS. This study uses Generalized Least Square with random effect model in testing hypothesis. Samples are chosen based on purposive sampling method. There are 69 manufacturing company listed on IDX for the period 2016-2019 with total 276 data selected as samples. This study found that net working capital has a significant positive impact on cash holdings. Capital expenditure has negative and significant relation with cash holdings. On the other hand, leverage and board size were found to have no significant effect on cash holdings.
Fraud Diamond Dalam Mendeteksi Financial Statement Fraud Pada Perusahaan Manufaktur Susanto Salim, Ivan Andrean,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.773

Abstract

The purpose of this study is to analyze the detection financial statement fraud using fraud diamond perspective. The variable in this study consists of financial statement fraud as dependent variable and fraud diamond such as financial target, financial stability, monitoring effectiveness, nature of industry, auditor change, and director change as the independent variables. This study used purposive sampling on manufacturing company listed in the Indonesia Stock Exchange from 2018-2020 period with a total observation of 166 sample. Multiple linear regression is used to analyze the use of fraud diamond on detecting financial statement fraud. The research finds that nature of industry, and financial stability have significant effect on financial statement fraud. Contrarily, variables such as financial target, monitoring effectiveness, auditor change, and director change have no significant effect on financial statement fraud. Thus, only nature of industry, and financial stability can be used to detect financial statement fraud. 
Pengaruh COVID-19, Nilai Kurs dan Efek Bulan Ramadan terhadap Pengembalian Pasar Saham Nurainun Bangun, Cesilia Hong,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.789

Abstract

This study aims to examine the effect of COVID-19, exchange rate and Ramadan month effect on stock market returns in consumer goods industry firm listed on the Indonesia Stock Exchange (IDX) in 2020. The sampling method used in this study is purposive sampling with predetermined criteria. The result of this study shows that COVID-19 that is proxied by daily death case, exchange rate and Ramadan month effect have no effect on stock market returns. COVID-19 that is proxied by daily recovered case have positive effect on stock market returns.

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