Ekuitas Jurnal Ekonomi dan Keuangan最新文献_第7页

PENGARUH TEKNOLOGI BIG DATA TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN PERUSAHAAN DI BURSA EFEK INDONESIA 大数据技术通过公司在印尼证券交易所的财务表现对公司价值的影响

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2021-06-30 DOI: 10.24034/j25485024.y2021.v5.i2.4928

M. Muchlis, Dian Agustia, I Made Narsa

{"title":"PENGARUH TEKNOLOGI BIG DATA TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN PERUSAHAAN DI BURSA EFEK INDONESIA","authors":"M. Muchlis, Dian Agustia, I Made Narsa","doi":"10.24034/j25485024.y2021.v5.i2.4928","DOIUrl":"https://doi.org/10.24034/j25485024.y2021.v5.i2.4928","url":null,"abstract":"ABSTRACT\u0000 \u0000Using the theory of Resources Based View (RBV) and the theory of Dynamic Capabilities, this study aims to examine the effect of using Big Data Technology on firm value mediated by financial performance. By using secondary data on 35 companies listed on the Indonesia Stock Exchange (IDX), using Robus regression analysis with the R Studio application, this research aims to examine the relationship between increased investment in Big Data technology and Firm Value. Company value in this research is measured using TOBINSQ, Market Value Equity Ratio (MVER) and Market to Book Value Ratio (MBVR), while financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE) measurements. This research also aims to compare the three measurements which significantly affect Firm Value. The findings show that there is a significant effect of increasing investment in Big Data Technology with Firm Value using the Market Value Equity Ratio (MVER) measurement and mediated by financial performance both measured using the Return on Assets (ROA) ratio and the Return on Equity (ROE) ratio.","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79604359","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS CALENDAR ANOMALIES DI PASAR SAHAM INDONESIA TAHUN 1998 – 2018

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2021-06-30 DOI: 10.24034/j25485024.y2021.v5.i2.4511

Hasna Fairuz Surachmadi, Anhar Fauzan Priyono, Heriyaldi Heriyaldi

{"title":"ANALISIS CALENDAR ANOMALIES DI PASAR SAHAM INDONESIA TAHUN 1998 – 2018","authors":"Hasna Fairuz Surachmadi, Anhar Fauzan Priyono, Heriyaldi Heriyaldi","doi":"10.24034/j25485024.y2021.v5.i2.4511","DOIUrl":"https://doi.org/10.24034/j25485024.y2021.v5.i2.4511","url":null,"abstract":"ABSTRACT\u0000 \u0000The Efficient Market Hypothesis Theory of Fama states that stock prices cannot be predicted by its movement tendency (random walk). In some stock markets, the movement of stock prices has a seasonal effect, which is the repetition of stock movements at a certain time that can be called a calendar anomalies. The repetition or seasonal effect on rate of return shows that the stock price can be predicted, thus it can be exploited by investors to get the probability of a higher rate of return. This research aims to see whether calendar anomalies prevail in the Indonesian stock market by using the daily and monthly rate of return of LQ45 and the Jakarta Composite Index (JCI) with an observation period of 21 years from 1998 to 2018 and estimated using the GARCH-M model (1,1). The results of this research are the existence of daily anomalies on Monday as the day with the lowest rate of return and Wednesday as the day with the highest rate of return. In addition, we also get the results of monthly anomalies in August as the month with the lowest rate of return and December as the month with the highest rate of return.","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"78 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84014779","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DAMPAK COVID-19 TERHADAP PERUBAHAN HARGA DAN RETURN SAHAM COVID-19对价格变化和股票回报率的影响

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2021-02-15 DOI: 10.24034/J25485024.Y2020.V4.I4.4624

Novi Darmayanti, Titik Mildawati, Fitri Susilowati

引用次数: 20

IMPLEMENTASI THE NEW FRAUD TRIANGLE MODEL DENGAN PERSPEKTIF SYARIAH DALAM MENDETEKSI PERILAKU FRAUD 以伊斯兰视角实施新的FRAUD三角形模型，以检测欺诈行为为前提

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2020-06-27 DOI: 10.24034/j25485024.y2020.v4.i1.4324

A. Sulistiyo, Riza Dewi Al Ardi, A. Roziq

{"title":"IMPLEMENTASI THE NEW FRAUD TRIANGLE MODEL DENGAN PERSPEKTIF SYARIAH DALAM MENDETEKSI PERILAKU FRAUD","authors":"A. Sulistiyo, Riza Dewi Al Ardi, A. Roziq","doi":"10.24034/j25485024.y2020.v4.i1.4324","DOIUrl":"https://doi.org/10.24034/j25485024.y2020.v4.i1.4324","url":null,"abstract":"Penelitian ini bertujuan untuk mengkaji secara mendalam bagaimana konsep the new fraud triangle model dengan perspektif syariah dapat digunakan untuk mendeteksi perilaku fraud pada bank syariah dengan pendekatan studi kasus. Penelitian ini dilakukan pada salah satu bank syariah di Jawa Timur. Melalui wawancara mendalam dengan pelaku fraud, atasan pelaku dan auditor internal serta didukung dengan hasil observasi di lapangan dan studi dokumentasi bukti fraud, penelitian ini berhasil mengungkap beberapa temuan yang penting. Temuan tersebut menunjukkan bahwa; (1) tindakan fraud yang dilakukan dikarenakan gaya hidup pelaku yang melebihi dari penghasilan yang diterima; (2) memanfaatkan posisi pekerjaan yang dimiliki untuk melakukan fraud; (3) tindakan fraud yang terjadi diakibatkan oleh adanya peluang yang dimiliki. (4) tindak kecurangan juga terjadi karena personal integrity yang tidak baik dari pelaku. Implikasi dari penelitian ini diharapkan dapat memberikan kontribusi untuk mengembangkan ilmu pengetahuan dan informasi tentang pentingnya manajemen pengelolaan resiko dan penguatan sistem pengendalian intern bagi Lembaga Keuangan Syariah (LKS) dalam upaya mengungkapkan fraud","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78474991","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

KEMISKINAN ANAK DI DKI JAKARTA: PENDEKATAN MULTIPLE OVERLAPPING DEPRIVATION ANALYSIS

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2020-02-20 DOI: 10.24034/j25485024.y2019.v3.i3.4125

A. Munandar, Aji Wahyu Ramadhani, Palupi Lindiasari Samputra

引用次数: 0

PENGARUH DEMOGRAFIS TERHADAP TINGKAT PREFERENSI, KEPUASAN DAN PERSEPSI RISIKO MASYARAKAT PADA PRODUK HIJAU DI SEKTOR OBAT TRADISIONAL 人口影响传统医药领域对公众对绿色产品的偏好、满意度和风险看法的影响

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2020-01-08 DOI: 10.24034/j25485024.y2019.v3.i2.4049

Rizka Zulfikar, Prihatini Ade Mayvita, Purboyo Purboyo

{"title":"PENGARUH DEMOGRAFIS TERHADAP TINGKAT PREFERENSI, KEPUASAN DAN PERSEPSI RISIKO MASYARAKAT PADA PRODUK HIJAU DI SEKTOR OBAT TRADISIONAL","authors":"Rizka Zulfikar, Prihatini Ade Mayvita, Purboyo Purboyo","doi":"10.24034/j25485024.y2019.v3.i2.4049","DOIUrl":"https://doi.org/10.24034/j25485024.y2019.v3.i2.4049","url":null,"abstract":"Penelitian ini bertujuan untuk mengkaji model hubungan demografis, tingkat preferensi, kepuasan dan persepsi risiko masyarakat produk obat tradisional yang nantinya dapat digunakan oleh para pengembang produk obat tradisional untuk menyusun kebijakan pemasaran. Penelitian ini dilaksanakan di kota Banjarmasin dengan waktu penelitian mulai dari bulan Oktober 2018 sampai dengan Maret 2019. Populasi target dalam penelitian ini adalah masyarakat kota Banjarmasin sebanyak 150 responden. Pengambilan sampel menggunakan metode purposive sampling. Pengumpulan data menggunakan kuesioner dan dianalisa dengan SEM (Structural Equation Model) . Hasil penelitian menemukan bahwa: (1) Model structural equation model yang didapat dari penelitian telah memenuhi standar goodness of fit index dan dapat menjelaskan hubungan seluruh variabel yang diteliti, (2) Variabel demografis berpengaruh signfikan terhadap variabel kepuasan dan persepsi risiko namun tidak memiliki pengaruh secara signifikan terhadap tingkat preferensi (5) Variabel demografis memiliki korelasi dengan variabel kepuasan (positif – sedang), dengan variabel preferensi (positif-lemah) dan dengan variabel persepsi risiko (negatif-lemah).","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76650887","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

PERAN KEPUASAN PELANGGAN DALAM MEMODERASI PENGARUH PERCEIVED VALUE TERHADAP LOYALITAS PELANGGAN 客户满意度在提高客户忠诚度方面的作用

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2019-12-31 DOI: 10.24034/j25485024.y2021.v5.i4.5104

B. Budiyono, Sutianingsih Sutianingsih

{"title":"PERAN KEPUASAN PELANGGAN DALAM MEMODERASI PENGARUH PERCEIVED VALUE TERHADAP LOYALITAS PELANGGAN","authors":"B. Budiyono, Sutianingsih Sutianingsih","doi":"10.24034/j25485024.y2021.v5.i4.5104","DOIUrl":"https://doi.org/10.24034/j25485024.y2021.v5.i4.5104","url":null,"abstract":"The purpose of this study is to test and analyze how important the perceived value of Elsirestore's products is on customer loyalty, to test and analyze how much satisfaction increases with customer loyalty at Elsirestore, and to test and analyze perceived value of customer loyalty to Elsirestore's products with customer satisfaction. The method of data collection using a questionnaire conducted on respondents, namely consumers of Elsirestore. Data analysis techniques in testing the hypothesis of this study used multiple linear regression analysis techniques. The results show that the Perceived Value variable has a significant effect on Customer Loyalty, as evidenced by the p value = 0.037 (p <0.05), which means there is a significant effect, where the better the Perceived Value, the better the Customer Loyalty. Customer Satisfaction has a significant effect on Customer Loyalty as evidenced by the p value = 0.000 (p <0.05), which means that Customer Satisfaction has a significant effect on Customer Loyalty, where the better customer satisfaction, the better Customer Loyalty. Customer satisfaction moderates the effect of perceived value on customer loyalty at Elsirestore. This is indicated by the value of p value = <0.001 (p<0.05).","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75423685","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

IMPLIKASI JANJI (WA'D) DALAM TRANSAKSI SYARIAH TERHADAP TRANSAKSI IJARAH MUNTAHIYA BITTAMLIK

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2019-11-14 DOI: 10.24034/j25485024.y2018.v2.i4.3946

A. Zaky, Luluk Farida

引用次数: 1

PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN 公司治理和企业性质对企业社会责任披露的影响

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2019-11-14 DOI: 10.24034/j25485024.y2018.v2.i4.4036

Yulius Kurnia Susanto, D. Joshua

{"title":"PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN","authors":"Yulius Kurnia Susanto, D. Joshua","doi":"10.24034/j25485024.y2018.v2.i4.4036","DOIUrl":"https://doi.org/10.24034/j25485024.y2018.v2.i4.4036","url":null,"abstract":"The purpose of this study was to get empirical evidence about the effect of corporate governance and firm characteristic on corporate social responsibility disclosure. The corporate governance include board size, board independent, audit committee, ownership concentration, foreign ownership and public ownership. The firm characteristic include firm size, leverage, firm age, type of industry and profitability. Sample of this study consisted of 690 data from 179 non finance companies listed in Indonesia Stock Exchange from 2011 to 2014 and selected by purposive sampling method. Data were analyzed by multiple regression analysis. The results showed thatboard independent, audit committee, ownership concentration, public ownership, firm size and type of industry have an effect on corporate social responsibility disclosure. While the board size, foreign ownership, leverage, firm age and profitability have no effect on corporate social responsibility disclosure.The better the corporate governance, the control and supervision of management to disclose information about corporate social responsibility is increasing. The bigger the company, the greater the demand for the company to disclose information about corporate social responsibility.","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"142 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80195413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 11

FAKTOR YANG MEMPENGARUHI PREFERENSI MASYARAKAT MUSLIM MEMILIH HOTEL SYARIAH 影响穆斯林对伊斯兰酒店偏好的因素

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2019-11-14 DOI: 10.24034/j25485024.y2018.v2.i4.4033

Nurul ' Huda, Zulihar Zulihar, Nova Rini

引用次数: 1