Biaya Modal Perusahaan di Indonesia: Tanggung Jawab Sosial dan Tata Kelola Perusahaan

The high capital cost indicates the company's risk to obtain funding from debt and equity. The test in this study aims to prove the association between corporate social responsibility and corporate governance with the cost of capital. This study employs data sourced from financial reports and annual reports of the listed companies on the Indonesia Stock Exchange, downloaded from www.idx.co.id. In addition, this research data also employs stock price information sourced from finance.yahoo.com. The sample selection in this study used purposive sampling with a total sample of 260 observations from 65 companies from 2016 to 2019. The hypothesis test in this study used multiple linear regression analysis for panel data. This study concludes that corporate governance is positively associated with the cost of capital, while corporate social responsibility is negatively associated with the cost of capital. This study suggests that Indonesia's capital market supervisory authority needs to improve its governance policies and governance oversight mechanisms for companies listed on the Indonesia Stock Exchange.

Faktor Penentu Tarif Pajak Efektif Pada Perusahaan Kesehatan: Sebelum dan Saat Covid-19

The pandemic of Covid-19 had attacked and contribute to the Indonesia’ economics negatively. State tax revenues could not be achieved given the restrictions on activities that were intensified to prevent the spread of virus. Incentives issued by the government are one of the factors causing the decline in state revenues, one of which is in the form of lowering corporate tax rates. The effective tax rate used in measuring corporate tax management is tested with related-parties transaction, profitability, leverage, and ownership structure variables. The effect of this variable is then compared in 2019 and 2020 to observe whether there is a difference before and during the pandemic. The research was conducted on health sector companiesas a sector that was positively affected by the pandemic. The results of the study show that leverage has an effect on the effective tax rate (ETR) in 2020 while ownership structure has an effect on the ETR in 2019. The effective tax rate of health sector companies, which allegedly decreased due to incentives from the government, has actually increased during the pandemic.

Kontribusi Lingkungan Organisasi Terhadap Peningkatan Kualitas Aplikasi Keuangan Survey Pada Perbankan BUMN

The quality of the financial aplication is highly dependent on the organizational environment in which the information system is used. This concept is in line with the facts found in the field that until now the quality of accounting information system applications used by various companies is still relatively low because they often experience errors and are not well integrated which have an impact on the low quality of accounting information. This study aims to determine whether organizational environmental factors in this case represented by organizational structure and culture still have an influence on the quality of accounting information systems. This research uses descriptive verification method. The sample size in this study was 30 employees of operational units who use accounting information system applications at state-owned banks with branch offices in Bandung, this study uses primary data collected by distributing questionnaires. Statistical testing used is PLS SEM and hypothesis testing using PLS 3.0 smart software. The results of this study indicate that there is consistency with the results of previous studies that the increasing implementation of organizational culture has an impact on increasing the quality of accounting information systems, and the more effective organizational structure has an impact on the quality of accounting information systems.

Dampak Rasio Keuangan Dan Pandemi COVID-19 Terhadap Kinerja Keuangan

This study has purpose to determine the effect of ratios on financial performance by using current ratios, quick ratios, dan debt to assets ratios as measuring instruments for the dependent variablesl and using return on assets as measuring instruments for independent variables. The population of the financial statements is PT Multisport Indonesia for the 2019-2021 period. The sampling technique is purposive sampling. The analytical methods to test the hypothesis is path analysis. Data processing using Eviews10 software. The result of the study found that current ratio had a significant positive effect on return on assets, the quick ratio had a significant negative effect on return on assets, and the debt on assets ratio had an insignificant negative effect on return on assets.

Pengaruh Intellectual Capital Dan Leverage Terhadap Financial Performance Dengan Moderasi Firm Size

The purpose of this study is to obtain empirical evidence in regard to the effect of intellectual capital, leverage, and liquidity on financial performance, with firm size as a moderating variable on companies in manufacturing sector, listed in Indonesia Stock Exchange for the 2017-2019 period. The research data was tested by utilizing Eviews version 11. The research samples that used are 64 companies in manufacturing sector with a total of 192 data sorted by utilizing purposive sampling technique. The research results indicate that intellectual capital possess a positive and significant effect on financial performance, while leverage possess insignificant effect on financial performance. Furthermore, the results also indicate that firm size moderate the effect of intellectual capital and leverage on financial performance.

Faktor-Faktor Yang Mempengaruhi Rasio Keuangan Sebagai Prediktor Dari Kinerja Keuangan Perusahaan

This study aims to examine the impact of the quick ratio, total assets turnover, leverage, company size, sales growth, and the consumer price index on the financial performance of companies in the property and real estate sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2020 period. a total of 39 companies. The sampling technique was purposive sampling method. Data analysis using Eviews 10 software. Regression analysis technique is used to more on the influence of financial factors on the company's financial performance, as a result it can be relied upon to be the basis for conveying suggestions. The results of the analysis share that total assets turnover, leverage, sales growth, and the consumer price index have an impact on financial performance as measured by ROS and ROE. The quick ratio and company size have no effect on the financial performance of the property and real estate sub-sector manufacturing companies listed on the Indonesia Stock Exchange.

Keterkaitan Tata Kelola Perusahaan Non Manufaktur Terhadap Keputusan Dividen

This study aims to determine the effect of ownership structure on dividend policy. The sample used for this research is non-manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2020 period, which total 18 companies. The technique for taking samples in this study is purposive sampling and panel data regression analysis methods. The independent variables used are managerial ownership, board size, board independent and the control variables are profitability, firm size, corporate tax with dividend decision as the dependent variable.

Dampak Tata Kelola Perusahaan Terhadap Kebijakan Pembayaran Dividen Pada Perusahaan Manufaktur

This research paper scrutinizes the influence of corporate governance which was one of the determinants of dividend payments policy. A total of 195 manufaturing companies listed on Indonesia Stock Exchange used for sampel on this research and using 5 years period start from 2016-2020. The data used in this paper is secondary data and the sampling method is using purposive sampling method. The panel data regression methode is used for this research to test the influence of independent variable toward dependent variable. The outcame of this study reveal that board gender diversity and return on asset ratio (ROA) have negative effect on dividend payout ratio (DPR). However, board size and leverage have no effect on dividend payout ratio (DPR). This research expected to provide an information and overview to investor in making investment decision to pay attention to coporate governance because it's has an impact on the firm's dividend payout policy.

Pengaruh Struktur Kepemilikan Terhadap Kebijakan Dividen Perusahaan Manufaktur Yang Terdaftar Di BEI

The purpose of this research is to conclude the impact of ownership structure on dividend yield. The sample in this study are companies from the manufacturing sector listed on Indonesia Stock Exchange in 2016-2020. The sampling technique used in this study is purposive sampling and the analysis method is panel data regression. The independent variables in this study are institutional ownership, foreign ownership and government ownership, and the control variable is profitability, with the dividend yield as the dependent variable. The results show that foreign ownership and profitability have a positive effect on dividend yield, while institutional ownership and government ownership have no effect on dividend yield. This study is expected to give implication for company managers. by paying attention to the amount of profit earned so that shareholders get dividend yield, and also expected to be a source of information for potential investors to see the level of profit and dividend yield given by the company to shareholders.

Pengaruh Credit Risk Management Pada Financial Performance Bank Konvensional Yang Terdaftar di BEI

The purpose of this study is to analyze the impact of credit risk management on the financial performance of Indonesian conventional banks in 2016-2020. The sample in this study was 32 conventional banks from 160 observations using purposive sampling technique and secondary data. The dependent variable in this paper is measured by profitability using the return on assets proxy while credit risk management as an independent variable. From the research results, LDR and NPLR have no effect on financial performance. CAR has a positive influence on financial performance so that bank managers are expected to be able to maintain their capital adequacy ratio in accordance with the provisions set by Bank Indonesia to maintain their financial performance because a high capital adequacy ratio is considered safe and tends to meet its financial obligations, while CIR and LDR negative effect on financial performance. By increasing the ratio of costs to income indicates a low level of efficiency in banking operational costs, and low liquid assets will increase cash reserves to reduce liquidity risk. Investors can invest their funds in banks that have a high capital adequacy ratio, cost of income ratio and liquidity ratio to avoid financial risk.