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Kristiana Greta Calosa; Hwihanus Hwihanus

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Abstract. This study aims to analyze the effect of ownership structure, profitability, and capital structure on firm value with audit opinion and Good Corporate Governance (GCG) as moderating variables. The object of this research is a food and beverage sub-sector company listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, analyzed using the SmartPLS-based Structural Equation Modeling (SEM) method. The results showed that most of the independent variables did not have a significant effect on firm value. GCG is also not proven to moderate the relationship between these variables and firm value. However, ownership structure has a significant effect on audit opinion, while profitability and capital structure have no significant effect on firm value. This finding indicates the influence of external factors or other variables that have not been tested, so a more comprehensive approach is needed in future research.

Kholifah Ragil Saputra; Lu’lu’il Maknuun; Ahmad Mukhlisuddin

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aimed to find out whether Good Corporate Governance and Risk Management affected reputation with financial performance as an intervening variable in the case study of Bank Central Asia Syariah. In addition, this study also aimed to test whether financial performance variables mediatd the relationship between each variables. The sample used in this research was Bank Central Asia Syariah's quarterly and annual reports published for 2017-2022. The method used was a quantitative approach with data analysis using smartPLS, the data used was secondary data. The research results showed that Good Corporate Governance has significant effect on reputation.Good Corporate Governance has not is proven significant to financial performance. Risk management has proven to have a significant effect on reputation. Risk management has a significant effect with a negative influence on financial performance. Financial performance has proven to have a significant effect on reputation. The path test showed that financial performance is unable to mediated Good Corporate Governanceon and risk management on reputation.   Keywords: GCG, Risk Management, Reputation, Financial Performance

Kharis Triyogi; Ira Setiawati; Ika Indriasari

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze Working Capital Management and Leverage on Profitability Through Good Corporate Governance (Empirical Study of Consumer Cyclicals Sector Companies Listed on the Indonesian Stock Exchange (BEI) for the 2020 – 2022 Period. The research population is all listed Consumer Cyclicals sector companies on the Indonesia Stock Exchange (BEI) for the period 2020 - 2022 with a total of 139 companies, the sample that has been determined in this research is 31 companies using non-probability sampling techniques with the Purposive Sampling method. Data analysis in this research uses the SmartPLS program. Hypothesis testing using the SEM-PLS approach. The results of the analysis and discussion of Working Capital Management have an effect on Profitability, Leverage has no effect on Profitability, Good Corporate Governance has an effect on Profitability, indirectly  Working Capital Management has no effect on Profitability through Good Corporate Governance, and indirectly h Leverage has no effect on Profitability through Good Corporate Governance in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 – 2022 Period.    

I Gede Krisna Yudandi; I Dewa Ayu Putri Wirantari; Juwita Pratiwi Lukman

Jurnal Media Administrasi 2024 Universitas 17 Agustus 1945 Semarang, Indonesia

Kutuh Village has succeeded in providing a change from a poor village to one of the richest villages in Indonesia, showing the commitment of the Kutuh Village Government in developing villages. However, some problems that occur such as community awareness, village funding design and human resources in each element. With a study using innovative governance indicators from Tahir (2016: 284). This type of research is descriptive qualitative. The determination of informants is carried out by purposive techniques and snowball sampling. Data analysis is carried out by reduction, presentation of data and drawing conclusions. The results of the study show that the implementation of Smart Village in Kutuh Village has succeeded in achieving innovative governance. However, it needs to be optimized again on indicators of community participation Recommendations that can be given are optimizing community empowerment programs and changing policies regarding the implementation of smart villages in Kutuh Village.