Jurnal Reksa最新文献_第3页

Free Cash Flow, Financial Distress, and Earnings Management: The Moderating Role of Independent Commissioner 自由现金流、财务困境与盈余管理:独立董事的调节作用

Jurnal Reksa Pub Date : 2022-09-30 DOI: 10.12928/jreksa.v9i2.7333

Rafi Anan Dzulfikar, Amrie Firmansyah

{"title":"Free Cash Flow, Financial Distress, and Earnings Management: The Moderating Role of Independent Commissioner","authors":"Rafi Anan Dzulfikar, Amrie Firmansyah","doi":"10.12928/jreksa.v9i2.7333","DOIUrl":"https://doi.org/10.12928/jreksa.v9i2.7333","url":null,"abstract":"This study examines the effect of free cash flow and financial distress on earnings management. In addition, this study also examines the role of the independent commissioner as a moderator in the relationship between the independent and dependent variables. The research data is obtained from the financial statements of transportation sub-sector companies in Indonesia listed on the Indonesia Stock Exchange (IDX) for 2018-2020. Based on the purposive sampling method, the final samples used in this study amounted to 87 observations. This study concludes that free cash flow is negatively associated with earnings management, while financial distress is positively associated with earnings management. This study also finds that independent commissioners strengthen the negative effect of free cash flow on earnings management, and independent commissioners weaken the positive effect of financial distress on earnings management. This study indicates that the Financial Services Authority (OJK) needs to carry out supervision and improvement related to the provisions on the recruitment of independent commissioners to improve corporate governance and investor protection.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83938134","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: 1

Analisis Perkembangan Kinerja Keuangan Pemerintah Daerah Kabupaten Bolaang Mongondow Utara 分析蒙蒙多北区政府财政业绩发展情况

Jurnal Reksa Pub Date : 2022-08-18 DOI: 10.58176/akasyah.v2i1.65

Marina Marina paramitha sari piola

{"title":"Analisis Perkembangan Kinerja Keuangan Pemerintah Daerah Kabupaten Bolaang Mongondow Utara","authors":"Marina Marina paramitha sari piola","doi":"10.58176/akasyah.v2i1.65","DOIUrl":"https://doi.org/10.58176/akasyah.v2i1.65","url":null,"abstract":"Penelitian ini bertujuan untuk mengukur kinerja keuangan Pemerintah Daerah Kabupaten Bolaang Mongondow Utara dengan mengkunakan pengukuran Rasio Efektifitas, Rasio Efisiensi, Rasio Kemandirian. Jenis penelitian yang di lakukan adalah berbentuk deskriftif kualitatif. Dan data yang di gunakan dalam penelitian ini adalah data sekunder berupa Laporan Realisasi Anggaran Pemerintah Daerah Kabupaten Bolaang Mongondow Utara 2017-2020 yang di peroleh menggunakan Teknik dokumentasi. Metode pengukuran data menggunakan rumus rasio keuangan. Hasil penelitian ini menunjukan bahwa kemandirian daerah berada pada kriteria instruktif. Kemandirian Pemerintah Daerah Kabupaten Bolaang Mongondow Utara berada pada kemampuan keuangan yang masih sangat rendah dalam memenuhi kebutuhan dana untuk penyelenggaraan tugas-tugas pemerintahan, pembangunan dan pelayanan sosial masyarakat. hasil analisis rasio efisiensi tahun 2017-2020 dapat disimpulkan, bahwa tingkat efisiensi pengelolaan keuangan Pemerintah Daerah Kabupaten Bolaang Mongondow Utara berkisar antara 4,30%-1,51% sehingga kinerja pemerintah berada pada kategori sangat efisien. hasil analisis rasio efektivitas pengelolaan keuangan daerah tahun 2017-2020 nampak bahwa tingkat efektivitas pengelolaan keuangan yang dilakukan oleh Pemerintah Daerah Kabupaten Bolaang Mongondow Utara berkisar antara 9,5% sampai 114%. Angka capaian ini mengindikasikan bahwa kinerja pemerintah dapat dikategorikan sangat baik.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73839618","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 KINERJA KEUANGAN DENGAN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY PADA SATUAN KERJA IAIN SULTAN AMAI GORONTALO PERIODE TAHUN 2019-2021 财务表现分析使用价值为钱的方法于苏丹阿迈·戈隆塔洛的第一个工作单位，时间为2019-2021年

Jurnal Reksa Pub Date : 2022-08-18 DOI: 10.58176/akasyah.v2i1.132

Najma Pettasolong, Y. Gobel, Arafah Kurniawan

引用次数: 0

MAKNA RUGI BAGI PETANI JAGUNG (Studi pada Masyarakat Desa Pongongaila, Kec. Pulubala, Kab. Gorontalo) 对农民玉米的不利影响(对Kec Pongongaila村的研究)。Pulubala, Kab。保持)

Jurnal Reksa Pub Date : 2022-08-18 DOI: 10.58176/akasyah.v2i1.129

M. Abdullah

引用次数: 0

Al-Maqashid Syariah Performance in Islamic Bank Al-Maqashid在伊斯兰银行的表现

Jurnal Reksa Pub Date : 2022-08-18 DOI: 10.58176/akasyah.v2i1.131

Lilly Anggrayni

引用次数: 0

Zmart: Poverty Alleviation and Women Empowerment Program Through Micro Retail Shop Business Zmart:通过微零售商业扶贫和妇女赋权项目

Jurnal Reksa Pub Date : 2022-03-31 DOI: 10.12928/jreksa.v9i1.5966

Randi Swandaru, Priyesta Rizkiningsih, Dede Kuswanda

引用次数: 0

The Awareness of the Indonesian Market Toward the Corporate Social Responsibility of a Company 印尼市场对企业社会责任的认知

Jurnal Reksa Pub Date : 2022-03-31 DOI: 10.12928/jreksa.v9i1.5753

R. Ainy, Alia Ariesanti

{"title":"The Awareness of the Indonesian Market Toward the Corporate Social Responsibility of a Company","authors":"R. Ainy, Alia Ariesanti","doi":"10.12928/jreksa.v9i1.5753","DOIUrl":"https://doi.org/10.12928/jreksa.v9i1.5753","url":null,"abstract":"The existence of CSR institutions and associations coherent with several laws and regulations concerning CSR applied in Indonesia indicates that Indonesia gives more attention to the importance of CSR. The increasing number of parties who appreciate CSR performance also motivates companies to commit to implementing CSR. However, the next question is related to whether the public (market) responds to the efforts of the government, companies, and all parties involved in the progress of CSR in Indonesia or not. Specifically, the question lingers around whether the Indonesian market is aware of the importance of CSR or not. Departing from the two questions, the study aims to determine the response of the Indonesian market after the CSR-related information has been identified since market responses will show awareness of the importance of CSR. The data that have been used in the study are the secondary ones and include the stock prices that come from 5 days before and 5 days after the announcement of the Indonesia Sustainability Reporting Award (ISRA) 2017 and 2018. The hypothesis test results show no differences in stock prices between 5 days before and 5 days after the announcement of the ISRA award. On the contrary, the hypothesis test results show that the Indonesian market has not responded to CSR information of a company. The reason is that the Indonesian market does not consider CSR information relevant for investment decision making.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90683697","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

Non-Performing Financing in Indonesian Islamic Commercial Banks During the Pandemic: A Macro and Microeconomics Perspective 流行病期间印尼伊斯兰商业银行的不良融资:宏观和微观经济学视角

Jurnal Reksa Pub Date : 2022-03-31 DOI: 10.12928/jreksa.v9i1.5831

Riska Dewi, A. Hakim

引用次数: 0

What Determines Students’ Performance in Introductory Accounting Classes? A Mixed Method 是什么决定了学生在会计导论课上的表现?混合方法

Jurnal Reksa Pub Date : 2022-03-31 DOI: 10.12928/jreksa.v9i1.5819

Sartini Wardiwiyono, Sumaryanto Sumaryanto

{"title":"What Determines Students’ Performance in Introductory Accounting Classes? A Mixed Method","authors":"Sartini Wardiwiyono, Sumaryanto Sumaryanto","doi":"10.12928/jreksa.v9i1.5819","DOIUrl":"https://doi.org/10.12928/jreksa.v9i1.5819","url":null,"abstract":"This study investigated factors determining students' performance in the Introductory Accounting classes. It was carried out using a mixed-method approach. Three research hypotheses based on the results of prior studies were tested using regression analysis. Additionally, a qualitative approach using thematic analysis was used to identify factors influencing students' performance. The study involved 90 students who were selected using the purposive sampling method. Secondary data related to those students were gathered through a documentation procedure, whereas primary data were obtained through interviews and observation involving those sample students. The results of the quantitative analysis showed that motivation had a positive impact on students' performance in Introductory Accounting classes. It was also observed that female students had better performance than male students. However, this study did not find accounting educational background as a significant variable in determining students' performance. For the thematic analysis, the study observed nine factors influencing the students' performance in Introductory Accounting classes. Those factors were related to lecturers, learning method, classroom, family background, references, assignments, tutor, and group study. This study contributes to the upward literature in accounting education. It also provides an insight for the Accounting Study Program in higher education institutions in designing accounting curricula, for lecturers in designing learning processes, and for accounting students in understanding the determinants of their performance.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72576588","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

The Role of Environmental Performances in Determining Financial Performances through Corporate Social Responsibility 环境绩效在通过企业社会责任决定财务绩效中的作用

Jurnal Reksa Pub Date : 2022-03-31 DOI: 10.12928/jreksa.v9i1.4881

Alya Susanto, Shiddiq Nur Rahardjo

{"title":"The Role of Environmental Performances in Determining Financial Performances through Corporate Social Responsibility","authors":"Alya Susanto, Shiddiq Nur Rahardjo","doi":"10.12928/jreksa.v9i1.4881","DOIUrl":"https://doi.org/10.12928/jreksa.v9i1.4881","url":null,"abstract":"This study was conducted to analyze the effect of environmental performance on financial performance with CSR disclosure as an intervening variable. The environmental performance was measured by using PROPER score, CSR disclosure was measured by the Global Reporting Initiative index, and financial performance was measured by using earning per share. Using purposive sampling method, this research took 89 samples from manufacturing companies listed in the Indonesia Stock Exchange that were granted PROPER by the Ministry of Environment and Forestry within the years of 2017-2019. The secondary data documented from companies' annual reports were used to test four hypotheses. The tests were conducted by using linnear regression and path analysis. The results of the analysis showed that environmental performance postively effecting CSR disclosure and CSR disclosure financial performance. However, this study did not find any significant effect of environmental performance on financial performance. It did not find CSR reporting's role as an intervening variable is unable to affect the environmental performance's impact towards financial performance.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74414542","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