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Analytics

Rizkika Ananda Agustina; Puti Andiny; Yani Rizal; Safuridar Safuridar

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

According to the Indonesian Statistics Agency (BPS), economic growth in 2023 is estimated to remain strong in the range of 5.05% (yoy), this economic growth is better compared to the last two years considering that the government continues to optimize the recovery period from Covid-19. According to Sadono Sukirno (in Puspitasari et al., 2024) one of the policies to accelerate the development process is to increase government savings, the savings rate Economic growth can be interpreted as a process of increasing the value of output per capita in the long term. The purpose of this study is to determine the effect of Tax Revenue, Foreign Investment (PMA), Domestic Investment (PMDN) on economic growth in Indonesia. This study uses a quantitative approach using time series data sourced from the Central Statistics Agency of Indonesia (BPS) for 2014-2023. The data analysis technique uses multiple regression analysis using the E-views 10 program. The results of the study determine that tax revenue has a significant effect on economic growth in Indonesia, foreign capital revenue (PMA) has a negative and insignificant effect on economic growth, while domestic capital revenue (PMDN) has a positive and significant effect on economic growth.

Dini Selasi; Amelia Nur’aeni; Vika Mariska Septiana

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The capital market plays a significant role in modern economies by providing a platform for individuals and companies to raise funds and invest. This study explores the dynamics of capital market investments, focusing on managing risks and maximizing returns. The objective is to understand the types of risks involved in capital market investments and identify strategies for effective risk management. The research uses qualitative methods, reviewing literature and analyzing case studies of successful capital market investments. The findings suggest that diversification, hedging, and portfolio management are key strategies in minimizing risks, while long-term investments and active trading offer significant profit potential. The study concludes that a deep understanding of market conditions, coupled with risk management techniques, is essential for investors to achieve sustainable profits. The implications of this research highlight the importance of financial education in making informed investment decisions and the role of the capital market in economic growth.

Aviariska Primaning Happy

Jurnal Akta Notaris 2024 Program Studi Kenotariatan Program Magister

Kemajuan Teknologi Informasi dan tidak seiring dengan pembaharuan hukum di masyarakat dapat menimbulkan ketidakpastian hukum. Rumusan masalah penelitian adalah bagaimana peran Notaris dalam pelaksanaan e-RUPS menurut hukum positif di Indonesia, bagaimana pelaksanaan e-RUPS dan kepastian hukum dari akta e-RUPS PT. Indofarma Tbk Tahun Buku 2019. Tujuan penelitian adalah mendeskripsikan dan menganalisis peran notaris dalam pelaksanaan e-RUPS menurut hukum positif di Indonesia, pelaksanaan e-RUPS dan kepastian hukum dari akta e-RUPS PT. Indofarma Tbk Tahun Buku 2019. Pendekatan penelitian yuridis normatif dengan spesifikasi deskriptif analitis. Data diperoleh dengan studi kepustakaan, kemudian dianalisis dengan analisis kualitatif-yuridis. Hasil penelitian adalah (1) Peran Notaris dalam Pelaksanaan e-RUPS menurut hukum positif di Indonesia adalah Notaris merupakan salah satu dari profesi penunjang pasar modal yang membantu pelaksanaan RUPS. Peran Notaris dalam e-RUPS PT. Indofarma Tbk Tahun Buku 2019 adalah pembuatan Akta Otentik dari Pernyataan Keputusan Rapat PT. Indonesia Farma Tbk, (2) Pelaksanaan e-RUPS PT. Indofarma Tbk Tahun Buku 2019 menggunakan aplikasi eASY.KSEI yang dimiliki oleh PT KSEI sebagai Penyedia e-RUPS. eASY.KSEI. Tata cara atau mekanisme e-RUPS mengacu pada Peraturan KSEI Nomor XI-A tentang Tata Cara Penyelenggaraan Rapat Umum Pemegang Saham yang Disertai dengan Pemberian Kuasa melalui Electronic General Meeting System KSEI (eASY.KSEI), Angka 1 poin 1.5. dan hal ini sesuai dengan peraturan yang berlaku, yaitu Undang-Undang Perseroan Terbatas dan POJK 16, dan (3) Akta Keputusan dari e-RUPS PT. Indofarma Tbk Tahun Buku 2019 tidak otentik, sehingga tidak memberikan kepastian hukum bagi pihak-pihak terkait.

Fitria Dewi Navisa

Notary Law Research 2024 Program Studi Kenotariatan Program Magister Fakultas Hukum UNTAG Semarang

Notaris mempunyai peranan yang sangat penting dalam dunia perbankan, terutama hal yang berkaitan dengan pemberian kredit. Pemberian kredit yang disalurkan oleh perbankan mempunyai berbagai macam jenis. Yakni kredit konsumtif dan Produktif. Kredit konsumtif merupakan jenis kredit yang diperuntukkan bagi masyarakat yang tujuan nya adalah bersifat konsumtif seperti, Kredit Pemilikan Rumah (KPR), Kredit Multi Guna, Kredit Renovasi Rumah. Sedangkan, kredit produktif adalah jenis kredit yang ditujukan kepada masyarakat luas untuk digunakan sebagai menambah modal usaha, memperkuat pondasi jenis usaha atau menambah jenis usaha yang sedang dijalankan. Dari dua hal tersebut twntu mempunyai fungsi dan tujuan yang berbeda beda. Akan tetapi apapun jenis kredit yang disalurkan, perbankan membutuhkan peran seorang Notaris dalam menjalankan bisnis nya. Notaris mempuyai tertori untuk membuat suatu akta perjanjian kredit sepanjang pihak kreditur dalam hal ini perbankan meminta kepada notaris untuk membuat akta perjanjian kredit secara notariil. Selain itu, dalam hal contoh  perjanjian kredit pemilikan rumah yang memiliki agunan berupa  sertifikat tanah, disinilah peran dan tugas notarisuntuk membuat perjanjian assesoir dimana perjanjian tersebut harus dibuat dengan akta otentik. Peran notaris dalam perjanjian kredit ini juga sangat penting karena notaris dapat dinyatakan sebagai pihak yang dapat menjamin kepastian hukum bagi para pihak dimana akta tersebut memiliki kekuatan eksekutorial apabila ada pihak yang melakukan cidera janji.

Iswahyuni, Iswahyuni; Ardiansyah, Sahrial

Abstrak.: Mudharabah merupakan salah satu bentuk akad dalam perbankan syariah yang berbasis pada prinsip bagi hasil. Dalam akad ini, terdapat dua pihak utama: shahibul maal (pemilik modal) dan mudharib (pengelola modal). Shahibul maal menyediakan modal, sementara mudharib bertanggung jawab atas pengelolaan modal tersebut untuk kegiatan usaha yang produktif. Strategi promosi dengan menggunakan akad mudharabah memerlukan pemahaman yang mendalam tentang beberapa aspek kunci, termasuk mekanisme bagi hasil, risiko yang terkait, dan tata kelola yang baik. Penelitian ini bertujuan untuk menganalisis strategi promosi pembiayaan modal usaha dalam meningkatkan jumlah nasabah di BPRS Fajar Sejahtera Bali. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif. Untuk Teknik pengumpulan data menggunakan metode observasi, wawancara dan dokumentasi. Teknik analisis data meliputi reduksi data, penyajian data, penarikan simpulan. Sedangkan keabsahan data menggunakan triangulasi yang dapat membantu peneliti untuk menguji validitas informasi dari berbagai sumber. Hasil penelitian ini adalah 1) Strategi promosi pembiayaan modal usaha dengan menggunakan akad mudharabah : a) Periklanan yang digunakan yaitu dengan menggunakan media sosial untuk pemasaran secara online dan langsung turun ke lapangan, b) Promosi penjualan: Promosi gebyar marjin diawal tahun dan promosi tabungan berhadiah, c) Publikasi: Langkah awal dalam publikasi menentukan produk, membuat konten disosial media, lalu membuat skema atau simulasi perhitungan, d) Penjualan personal: melakukan pendekatan atau silaturahmi, melakukan kontak awal dengan calon pelanggan atau nasabah, baik melalui pertemuan langsung, panggilan telepon atau komunikasi lainnya. 2) Kelebihan strategi promosi pembiayaan modal usaha diantaranya adanya penawaran pembiayaan modal usaha khusus untuk masyarakat yang mempunyai usaha mikro atau UMKM.

Selasi, Dini; Hernawati , Rita

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2024 FEB Universitas Maritim Semarang

One of the most important instruments in economics is the sharia market which offers alternative investment options in accordance with Islamic sharia principles. The purpose of this study is to explain the concept of the Indonesian sharia market, the mechanisms involved, and the potential and challenges faced during its development. The method used in this study is a literature study using qualitative descriptive analysis, namely analyzing various factors, laws, and current developments related to the sharia market. The findings of this study indicate that the Indonesian sharia market has experienced significant growth due to stricter regulations from the Financial Services Authority (OJK) and the National Sharia Council-Indonesian Ulema Council (DSN-MUI). However, there are still several problems in this market, such as the lack of public understanding of sharia principles and gaps in available sharia products. Nevertheless, the Indonesian sharia capital market has a lot of potential, including the ability to increase public awareness of sharia investment and the various investment products available.

Dini Selasi; Adine Ardiyanti; Siti Khoiriyah

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The sharia capital market has become an important component in supporting sharia-based economic growth.  With the rapid development of digital technology, implementing innovative strategies is the key to expanding reach and increasing efficiency in developing and marketing sharia shares.  This research aims to identify and formulate effective strategies in developing and marketing sharia shares in digital technology-based capital markets.  The research method used is a literature study, which analyzes various literature and secondary data regarding current practices in the Islamic capital market and the adoption of digital technology in this sector. The research results show that the adoption of digital technology, such as online trading platforms and artificial intelligence (AI)-based data analysis, plays a significant role in increasing investor participation, transparency and operational efficiency of the Islamic capital market.  In addition, strategies that focus on investor education, innovation in investment products that comply with sharia principles, and collaboration between stakeholders are proven to support the optimization of sharia stock marketing.  The implementation of digital technology in sharia stock marketing can increase the attractiveness of sharia-based investments and expand the market.  This research is expected to provide strategic insight for regulators, market players and other stakeholders in optimizing the role of digital technology to strengthen the Islamic capital market in a sustainable manner

Nazwa Fadillah Cahya Ningrum Holak; Muhammad Robi; Novia Aisatul Oktavina; Nurlita Hidayatun Ni’mah; Emma Yunika Puspasari

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research analyzes the administrative sanctions given by the Financial Services Authority (OJK) to PT Maseri Aset Manajemen for governance violations, such as the absence of a physical office, business inactivity, not having professional employees, and not complying with OJK regulations. This research uses normative legal methods and a descriptive approach. The findings in this study show the importance of implementing Good Corporate Governance (GCG) and compliance with regulations. The research recommends increased stringent regulations and increased company compliance with OJK regulations

Bambang Ribut Sugiatmono

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2024 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

The Regional Drinking Water Company (Perumdam) of Mojokerto City as a Regionally-Owned Enterprise (BUMD) has an important role in providing clean water services to the community. However, Perumdam Mojokerto City faces a number of challenges that affect its financial and operational performance, including a less than optimal capital structure, inefficient cash flow management, and limited company scale. The purpose of this study is to identify solutions to increase profits through improvements in capital structure, operating cash flow, and company size. This study uses a qualitative approach. The method of implementing socialization includes planning objectives, schedules, and materials, followed by workshops and seminars, distribution of materials in various formats, evaluation of participant feedback, and documentation that supports the implementation of results to improve the performance of Perumdam Mojokerto City. Socialization at Perumdam Mojokerto City succeeded in providing an understanding of optimizing capital structure, cash flow management, and company expansion, with digital technology solutions, service diversification, and water distribution expansion, as well as continued training support to ensure effective implementation in improving performance and profitability.

Rudi Sanjaya; Dini Hasanah M; Mohamad Gilang Surpiyana

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of asset management efficiency, Return on Equity (ROE), and capital structure on equity growth at PT. Ciputra Development Tbk. Equity growth is an important indicator in assessing a company's ability to increase shareholder value sustainably. This study uses a quantitative approach with a case study method at PT. Ciputra Development Tbk. The data used are secondary data in the form of the company's financial statements for the period 2012-2023. The independent variables include the efficiency of Total Asset Turnover, ROE, and Debt To Equity Ratio, while the dependent variable is equity growth. Data analysis was carried out using multiple linear regression to test the relationship between the independent variables and the dependent variables, Hypothesis Testing, t-test and F-test

Purba, Sabrina; Najicha, Fatma Ulfatun

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2024 Prodi PPKn Universitas Slamet Riyadi

Kemajuan teknologi mempercepat terjadinya globalisasi. Globalisasi terjadi di seluruh dunia dan tidak terkecuali di Indonesia. Globalisasi tidak hanya membawa dampak positif bagi setiap bangsa, tetapi juga membawa dampak negatif jika tidak diiringi dengan kewaspadaan. Globalisasi membawa budaya-budaya luar untuk masuk ke Indonesia sehingga diperlukan upaya untuk mempertahankan budaya Indonesia sebagai jati diri bangsa Indonesia. Budaya Indonesia menjadi identitas nasional Bangsa Indonesia sehingga perlu menumbuhkan rasa memiliki dan kebanggaan terhadap budaya Indonesia melalui penanaman pengetahuan mengenai identitas nasional dan wawasan nusantara untuk mempertahankannya. Upaya ini dapat dilakukan kepada anak-anak yang sedang dalam masa menyerap pengetahuan sebanyak-banyaknya. Sehingga adanya program Taman Cerdas menjadi upaya penanaman wawasan nusantara dan identitas nasional pada anak.

Wihan Aria Tinandi; Trisiana, Anita; Wartoyo, Wartoyo

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2024 Prodi PPKn Universitas Slamet Riyadi

Tujuan penelitian ini untuk: 1) Untuk mengetahui peran industri rumahan alkohol sebagai upaya penguatan identitas daerah serta untuk meningkatkan kesejahteraan masyarakat di desa Bekonang kabupaten Sukoharjo; 2) Untuk menganalisis faktor pendukung dan penghambat di industri rumahan alkohol sebagai upaya penguatan identitas daerah serta untuk meningkatkan kesejahteraan masyarakat di desa Bekonang kabupaten Sukoharjo; 3) Untuk menganalisis upaya pelaksanaan industri rumahan alkohol sebagai upaya penguatan identitas daerah serta untuk meningkatkan kesejahteraan masyarakat di desa Bekonang kabupaten Sukoharjo. Bentuk penelitian ini menggunakan metode penelitian deskriptif kualitatif. Strategi penelitian ini menggunakan strategi studi kasus. Subjek dalam penelitian ini antara lain pemilik industri rumahan alkohol, masyarakat Desa Bekonang, dan Kelurahan Desa Bekonang. Sumber data yang digunakan adalah sumber data primer dan sumber data sekunder. Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Uji keabsahan dilakukan dengan triangulasi sumber dan triangulasi metode. Data dalam penelitian ini dianalisis menggunakan teknik deskriptif kualitatif dengan model model analisis interaktif. Hasil Penelitian ini dapat disimpulkan bahwa: 1) Industri rumahan alkohol di Bekonang, Sukoharjo, memperkuat identitas daerah dan meningkatkan kesejahteraan melalui tradisi, lapangan kerja, dan ekonomi desa; 2) Faktor pendukungnya adalah warisan budaya, bahan baku, keahlian, dukungan pemerintah, dan akses pasar. Hambatannya termasuk regulasi, persaingan, pemasaran, perilaku konsumen, serta keterbatasan modal dan infrastruktur; 3) Upaya pelaksanaan industri rumahan alkohol yaitu Kolaborasi pemerintah, produsen, dan masyarakat meningkatkan kualitas produk, pelatihan, dan memanfaatkan pasar.

Ading Rahman Sukmara; Fajar Yudistira; Irma Bastaman

Master Manajemen 2024 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The purpose of this study was to determine the Influence of Competence, Motivation and Work Discipline on the Performance of Employees of the Investment and One-Stop Integrated Service Office of Ciamis Regency. In this study, the author used a quantitative research method, including subject selection, data collection techniques (such as questionnaires, observation and interviews). With the measurement scale used in this study is Likert. With the sampling technique using the total sampling technique, namely all employees of the Investment and One-Stop Integrated Service Office of Ciamis Regency in 2019 as many as 44 people. The results of the study showed that 1). There is an influence of competence on employee performance, the correlation coefficient value (R) of 0.767 means that the better the employee's competence, the employee's performance will increase, 2). There is an influence of motivation on employee performance, the correlation coefficient value (R) of 0.633 means that the better the motivation, the employee's performance will increase, 3). There is an influence of work discipline on employee performance, the correlation coefficient value (R) of 0.672 means that the better the work discipline, the employee's performance will increase, 4). There is an Influence of Competence, Motivation and Work Discipline on Employee Performance, the correlation coefficient value (R) is 0.839, meaning that the better the Competence, Motivation and Work Discipline, the more effective the employee performance will be. Based on the calculation, it is known that F count 31.785> F table 3.23, so the relationship between X1, X2, X3 and Y is significant. In other words, the hypothesis proposed by the author can be accepted because it has been statistically tested.

John Frits Ayomi; Agustina Karowa

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of land area, number of workers and capital on the income of vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency. The population in this study were all vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency. The research sample was Ariepi Village I and Ariepi Village II, Ariepi, Kosiwo District, Yapen Islands Regency. The data collection technique used in this study was observation through interviews with vegetable farmers and analyzed using multiple linear analysis with the help of SPSS 22.0 for windows. The results of this study found that (a) there was a significant simultaneous effect between land area, number of workers and capital on the income of vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency; (b) there was a positive and significant partial effect between land area, number of workers and capital on the income of vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency. This study shows the contribution of the variables of land area, number of workers and capital to income of 84.6%, the rest, namely 15.4% is influenced by other variables not included in this study.

Achmalia, Nurul; Menik Indrati

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

The purpose of this research is to analyze the correlation between capital structure, profitability, and stock market value, proxied by the price-to-book ratio. The capital structure variable is measured using DER, while profitability is measured using the ROA. In this study, the data used comes from the financial statements of property and real estate companies listed on the IDX during the period of 2020 to 2023. This study applies multiple linear regression analysis with the help of SPSS to process data obtained from 22 purposively selected companies over four years. The research concludes that capital structure and profitability are crucial factors that can influence stock prices. These results indicate that companies need to focus on improving profitability and maintaining healthy debt management to enhance their value in the eyes of investors. Additionally, investors should not rely solely on the PBV when evaluating investment prospects.

Natanael Tresno Leonardo; Michael Michael

Jurnal Visi Manajemen 2024 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

The covid-19 pandemic has had a major impact on the economic and health sectors in indonesia. The health and technology sectors have experienced significant growth due to changes in economic behavior resulting in increased public demand for health and technology products. However, the challenge that arises is the financial resilience of companies in both sectors amid significant economic growth. This can be seen from capital structure policy of companies in both sectors. This study aims to analyze the effect of profitability, asset structure, company size, and growth opportunities on capital structure in health and technology companies listed on the IDX for the 2019-2022 period by taking into account the completeness and suitability of the data during that period. This study used purposive sampling technique to obtain 21 companies as research samples. This research was conducted using a quantitative method with a data panel data regression approach by adopting the Fixed Effect Model as the best model and processed using the Eviews 13 application. The results of the analysis show that profitability has a negative effect on capital structure, while company size and growth opportunities have a positive effect on capital structure, while asset structure has no effect on capital structure.

Marinus Ronal; Chrismesi Pagiu

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to test and analyze the effect of risk, company size and sales growth on capital structure in the food and beverage sector on the Indonesia Stock Exchange. The sample in this study was 5 companies that were selected using sample determination criteria. The analysis techniques used were classical assumption tests, hypothesis tests and coefficient of determination. The results showed business risk with a coefficient value of 0.136, company size 0.003, sales growth 0.704 and simultaneously had an effect with a coefficient value of 0.019.

Farid Alfasyah; Puti Andiny; Yani Rizal; Safuridar Safuridar

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyses the influence of fiscal capacity on capital expenditure in Aceh Province over the period 2007-2023 by collecting data from the BPS website of Aceh Province. Using multiple linear regression method, this study found that Local Own Revenue (PAD), Revenue Sharing Fund (DBH), and Special Allocation Fund (DAK) have a positive and significant influence on capital expenditure. The results of the analysis show that every 1 unit increase in PAD, DBH, and DAK respectively increases capital expenditure by 234.0927 units, 57.51575 units, and 25.09292 units. This finding indicates that stronger fiscal capacity allows local governments to allocate more budget for infrastructure and investment projects, which support economic development and community welfare. Increased personnel expenditure was also found to have a significant positive impact on capital expenditure, indicating the importance of investment in human resources to support the efficiency and effectiveness of managing development projects. These results support the Human Capital and Administrative Efficiency theories, which assert that competent and efficient human resources increase productivity in budget management

Jacinda Labana. K; Fitri Nurul Aftitah; Kamaliatun Hasanah; Nur Lailatul Hadi. F. M

Jurnal Kajian dan Penalaran Ilmu Manajemen 2024 CV. Aksara Global Akademia

Anggaran Pendapatan Belanja Daerah (APBD) adalah rencana keuangan tahunan yang diatur oleh undang-undang lokal, berfungsi untuk menyampaikan prioritas pemerintah daerah kepada masyarakat. Belanja daerah terdiri dari 3 kategori utama: pengeluaran pegawai, pengeluaran barang dan jasa, serta pengeluaran modal dan lainnya, yang bertujuan untuk meningkatkan kesejahteraan masyarakat. APBD menjadi dasar bagi operasi pembangunan daerah dan alat evaluasi kinerja organisasi. Laporan keuangan, yang mencakup neraca, Laporan Realisasi Anggaran (LRA), dan catatan atas laporan keuangan, memberikan informasi penting mengenai posisi keuangan dan kinerja anggaran. Klasifikasi pengeluaran daerah yang tepat sangat penting untuk mencegah kemunduran dalam kesejahteraan rakyat. Pemerintah daerah berkomitmen untuk meningkatkan efektivitas otonomi daerah melalui pengelolaan kinerja keuangan yang akuntabel dan transparan. Laporan pertanggungjawaban yang disusun secara berkala bertujuan untuk memastikan penggunaan anggaran yang tepat, sesuai dengan ketentuan dalam PP No. 71 tahun 2010, yang menegaskan pentingnya LRA sebagai salah satu tujuan laporan keuangan pemerintah.

Seran, Angelina Pindy; Suwarti, Titiek

Dinamika Akuntansi Keuangan dan Perbankan 2024 Faculty of Economic and Business Universitas STIKUBANK

The aim of this research is to examine the impact of capital intensity, managerial ownership, leveragee and financial distress on the level of application of conservatism used in manufacturing companies listed on the BEI from 2020 to 2022. The population of this research is manufactur companies listed on the BEI. The method of this research used  a purposivee sampling method, totaling 66  companies were used as samples. The panel  regression  model  was used  in data  analysis, to  assess  the   feasibility  of the model using the F  test  and coefficient  of  determination. The research results of  the hypothesis show that capital   intensity has a significant positive impact on the application of accounting conservatism. in contrast,  managerial ownership, leverage, and financial distress have no impact on accounting conservatism