“Fake Brands” Studi Kasus Peniruan Identitas Visual pada Consumer Products Industry

AbstrakPenelitian ini bertujuan untuk membahas maraknya kasus pemalsuan merek (fake brands) identitas visual produk industri rumah tangga (consumer products). Bermacam produk barang yang dipalsukan umumnya membonceng merek (passing off) yang sudah terkenal atau laku di pasaran. Penelitian ini adalah penelitian deskriptif, menafsirkan, dan menguraikan data yang ada bersamaan dengan situasi yang sedang terjadi. Jenis penelitian ini adalah kualitatif, merupakan pendekatan penelitian yang berlandaskan fenomenologi dan paradigma konstruktivisme dalam mengembangkan ilmu pengetahuan. Data dikumpulkan bersumber dari pustaka buku, jurnal, dan pustaka digital yang relevan. Selanjutnya data akan dikelompokkan untuk mengetahui prinsip identik antar variabel yang diteliti menggunakan pendekatan Doktrin Persamaan Merek, dan teori Imitation Fake Brands untuk menggolongkan jenis peniruan atas produknya. Hasil penelitian ini menyimpulkan bahwa maraknya produk dan merek tiruan (fake brands) produk consumer goods dilandasi itikad tidak baik, semata-mata untuk memperoleh keuntungan besar dengan melakukan jalan pintas numpang ketenaran identitas visual sebuah merek consumer good industry. Kata Kunci: consumer product industry, identitas visual, merek palsu AbstractThis research objective is to discuss the growth of counterfeiting cases of legitimate brands on the visual identity of household industry products (consumer products). Various counterfeited goods generally piggyback on brands (passing off) that are already well known or sold in the market. This research is descriptive, interpreting and deciphering existing data along with the situation that is happening. This type of research is qualitative, is a research approach based on phenomenology and constructivism paradigm in developing science. The data collected is sourced from relevant book libraries, journals, and digital libraries. Furthermore, the data will group to find identical principles between variables studied using the Brand Equality Doctrine approach and the Type Fake Brands Motive theory to classify the type of imitation of its product. This study concluded that the growth of fake consumer goods products (fake brands consumer goods) based on bad faith, solely to gain significant profits by shortcutting the fame of the visual identity of an industrial product brand. Keywords: consumer product industry, fake brands, visual identity

Does board of commissioners independence still relevant in tax avoidance monitoring?

This study aims to examine does independence of the Board of Commissioner (BOC) is still relevant as a corporate governance mechanism regarding monitoring managers’ activity, such as aggressive in financial reporting and tax avoidance during financial distress condition. The focus of this study is listed companies on the Indonesia Stock Exchange (IDX), particularly on Mining and Consumer Good Industry sector for period 2016 until 2018. Using multiple linear regression analysis, this study documents that Independency of board commissioner has significant effect on manager’s activity in avoiding tax, however this study failed to document that independency moderates the effect of financial distress and financial reporting aggressiveness on tax avoidance. In addition, this study find that financial distress and financial re-porting aggressiveness positively affect tax avoidance. This study contributes on two ways, first, it adds empirical evidence regarding the relevancy of board of commissioner’s independency as a measure of corporate governance mechanism to monitor managers’ activities in avoiding tax. Second, it also adds evidence that independence is unable to moderates the effect of financial distress and financial reporting aggressiveness on tax avoidance activities performed by managers. In brief, this study implies that the independence of BoC, solely as a measure of corporate governance mechanism is less relevant in a current situation especially when the company facing financial distress conditions and managers’ aggressiveness in financial reporting. Managers should more pay attention to the discretion of tax avoidance activities particularly when facing financial distress condition. The results also imply that regulatory bodies, for instance, Stock Exchange Supervisory Board under the Indonesian Financial Services Authority should reconsider or reformation the concept of independence of Board Commissioners.

Analisis Perbandingan Nilai Laba, Pertumbuhan Penjualan Dan Harga Saham Sebelum Dan Sesudah Kovergensi IFRS Pada Perusahaan Consumer Good Industry

This study aims to determine how much influence the earning management, corporate governance mechanism and corporate characteristics on disclosure of social responsibility in manufacturing companies listed in Indonesia Stock Exchange. This research is classified as causal research. The population in this study are all manufacturing companies listed on the Stock Exchange in 2013 until 2017. While this sample was determined by purposive sampling method in order to obtain ten (10) companies sampled. The data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis.Research results obtained by partial test (t test) were obtained: (a) There is a no significant influence between the earning management to the disclosure of social responsibility (b) There is no a significant influence between the corporate governance mechanism disclosure of social responsibility. (c) There is a significant influence between corporate characteristics on disclosure of social responsibility. Then based on the simultaneous hypothesis test (Test F) the authors conclude that the management, corporate governance mechanism and corporate characteristics significant effect on disclosure of social responsibility. And based on the test the coefficient of determination (R2) value was 0.589. This shows that the percentage contribution of the earning management, corporate governance mechanism and corporate characteristics onthe disclosure of social responsibility was 58.9% for the remaining 41.1% is influenced by other variables outside the study.

DAMPAK PANDEMIC COVID 19 TERHADAP REAKSI PASAR PADA SEKTOR CONSUMER GOODS INDUSTRY DI BURSA EFEK INDONESIA

Penelitian ini bertujuan untuk meneliti Dampak Pandemic COVID-19 sebagai bencana darurat nasional terhadap return pada saham sub sektor Consumer Good Industry di Bursa Efek Indonesia yang dilihat dari perbedaan average abnormal return saham sebelum dan sesudah Pandemic COVID-19 ditetapkan sebagai bencana darurat nasional pada tanggal 2 Maret 2020. Populasi dalam penelitian ini adalah perusahaan sub sektor Consumer Good Industry di Bursa Efek Indonesia dengan jumlah 44 perusahaan sub sektor Consumer Good Industry. Dengan menggunakan metode census sampling meliputi keseluruhan populasi. Penelitian difokuskan pada periode jendela, yaitu 10 hari sebelum dan 10 hari sesudah tanggal peristiwa. Data dianalisis dengan menggunakan uji paired sample t-test. Dari penelitian yang dilakukan diketahui bahwa tidak terdapat perbedaan sebelum dan sesudah Pandemic COVID-19 ditetapkan sebagai bencana darurat nasional terhadap return saham perusahaan sub sektor Consumer Good Industry di Bursa Efek Indonesia. Hal ini dapat diketahui dari adanya penurunan average abnormal return pada periode jendela sesudah ditetapkannya Pandemic COVID-19 sebagai bencana darurat nasional. Adapun nilai average abnormal return periode jendela sebelum peristiwa adalah 0,00949 dan periode jendala sesudah adalah peristiwa -0,00252.

Analisis Dampak Financial Distress Terhadap Hubungan Antara Pengungkapan Laporan Keberlanjutan Dan Konservatisme

This research is a quantitative study that aims to determine the influence of the impact of financial distress moderate relationship between sustainability reports on conservatism. Which is measured using the method with the amount of time required. Financial distress as measured by modified zscore, sustainability report measured by sustainability report index GRI G4, conservatism as measured by market to book ratio. The population used in this study is a manufacturing company in The Sub Consumer Good Industry Sector,which is listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample used was 40 manufacturing companies in The Sub Consumer Good Industry Sector listed on the Indonesia Stock Exchange and the official website of each company in the 2016-2018 period, which selected the use of the non-probability method as a method. The study tested the hypothesis using Multi Linear Regression analysis with the STATA 13 program and there was a signification level 0.5 or 5%. The results of examination are obtained (1) there is no significant effect of sustainability reports on conservatism, (2) there is no effect of financial distress moderating the relationship between sustainability reports and conservatism. Keywords: financial distress, sustainability report, and conservatism

The Influence of Gross Profit Margin, Operating Profit Margin and Net Profit Margin on the Stock Price of Consumer Good Industry in the Indonesia Stock Exchange on 2012-2014

This study aims to analyze the effect on stock prices. Company profit information which includes gross profit margin, operating profit margin, and net profit margin are variables that are thought to affect the 2012-2014 stock prices. The unit of analysis used is the Consumer Good Industry Company. Testing of this research was carried out using the classic assumption test, which consisted of 3 basic assumptions, namely normality, multicollinearity, and heteroscedasticity. After that, a multiple linear regression test is performed to determine the regression equation that shows the relationship of the dependent variable that is determined by two or more independent variables. The F-test is carried out to find out whether the three independent variables together have a significant effect on the dependent variable. And the last t-test is used to see the significance of the influence of individual independent variables on the dependent variable by assuming other variables are constant. The results showed simultaneously a positive and significant influence from net profit margin, operating profit margin, and gross profit margin on stock prices in Good Consumer Industry Company listed on the Indonesia Stock Exchange, while partially net profit margin and gross profit margin were not there is a positive and insignificant influence on stock prices on Good Consumer Industry Company listed on the Indonesia Stock Exchange, while operating profit margin, partially there is a positive and significant effect on stock prices on Good Consumer Industry Company listed on the Indonesia Stock Exchange on 2012-2014.

PENGARUH LIKUIDITAS, SOLVABILITAS, EFEKTIVITAS, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN (Studi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018)

This research aims to explanatory and analyze the influence of liquidity, solvability, effectivity and profitability on the dividend policy. Research subject at 12 Consumer Good Industry companies listed in Indonesia Stock Exchange (IDX) in the period 2014-2018. This research used the purposive sampling method. Data obtained from corporation annual reports which are available on the official site of Indonesia Stock Exchange. The analytical tool used is the multiple linear regression analysis with the help of statistical software IBM SPSS 26. The result of multiple linear regression analysis shows that Liquidity, Solvability, and Effectivity has’t influence on Dividend Policy, while Profitabilty is the only one variable that has positive influence and significant toward Dividend Policy. Keywords: Liquidity, Solvability, Effectivity, Profitability, Dividend Policy Abstrak: Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh likuiditas, solvabilitas, efektivitas dan profitabilitas terhadap kebijakan dividen. Subjek penelitian pada 12 perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2018. Penelitian ini menggunakan metode purposive sampling. Data diperoleh dari laporan tahunan yang tersedia pada situs resmi Bursa Efek Indonesia. Alat analisis yang digunakan adalah analisis regresi linear berganda dengan bantuan program statistik IBM SPSS 26. Hasil analisis regresi linear berganda menunjukkan bahwa Likuiditas, Solvabilitas, dan Efektivitas tidak berpengaruh terhadap Kebijakan Dividen, sedangkan Profitabilitas hanya salah satu variabel yang berpengaruh positif dan signifikan terhadap Kebijakan Dividen. Kata kunci: Likuiditas, Solvabilitas, Efektivitas, Profitabilitas, Kebijakan Dividen