Penelitian ini bertujuan untuk mengetahui pengaruh asimteri informasi dan kinerja keuangan terhadap nilai perusahaan dengan kebijkan dividen sebagai variable intervening. Saat hendak berinvestasi, calon investor akan mencari informasi untuk mengambil keputusan investasi di pasar modal, seperti kinerja keuangan dan kebijakan dividen yang kesemuanya terangkum dalam laporan keuangan. Hal ini membuat perusahaan berupaya semaksimal mungkin untuk melakukan pelanggaran kode etik, seperti contoh kasus PT Garuda Indonesia (GIAA) yang berimplikasi pada penurunan nilai perusahaan. Jumlah sampel dalam penelitian ini adalah sebanyak adalah sebanyak 9 perusahaan melalui metode purposive sampling. Hasil penelitian menunjukkan bahwa asimetri informasi secara parsial tidak berpengaruh terhadap kebijakan dividen, besarnya pengaruh Asimteri Informasi terhadap kebijakan dividen = -0.162 atau -16,2% dengan angka signifikansi 0.137> α = 0.05. kinerja keuangan berpengaruh terhadap kebijakan dividen, Besarnya pengaruh Debt Covenant terhadap Kebijakan Dividen = 0.354 atau 35.4% dengan angka signifikansi 0. 002 < α = 0.05. Asimteri Informasi terhadap Nilai Perusahaan = 0.009 atau 0.09% dengan angka signifikansi 0.906 > α = 0.05 sehingga asimetri informasi tidak berpengaruh terhadap nilai perusahaan, sedangkan kinerja keuangan dan kebijakan dividen berpengaruh terhadap nilai perusahaan. Besarnya pengaruh kinerja keuangan terhadap Nilai Perusahaan = 0.677 atau 67.7% dengan angka signifikansi 0.000 < α = 0.05 dan Berdasarkan strategi kausal step, diperoleh hasil bahwa kebijakan dividen mengintervensi asimetri informasi dan nilai perusahaan secara penuh, sedangkan kebijakan deviden dapat mengintervensi kinerja keuangan dengan nilai perusahaan baik secara langsung maupun tidak langsung sehingga disebut mediasi parsial.
This research aims to obtain empirical evidence of the effect of fraud diamond (pressure as proxied by financial stability, opportunity which is proxied by effective monitoring, rationalization which is proxied by total accruals, and proxied capability by change of directors) on financial statement fraud at Islamic Commercial Banks. The population in this study were banking companies that were on the list of Islamic Commercial Banks. Then the sample was taken using purposive sampling technique. The research used logistic regression because the dependent variable is a dummy variable. The results of this research indicate that the pressure variable has no effect on financial statement fraud. Opportunity variable has a negative effect on financial statement fraud. Then, the rationalization variable has a negative effect on financial statement fraud. And the capability variable has no effect on financial statement fraud. The results of this study are expected to be useful for companies, especially banking, as a material for consideration in preventing fraud on financial statements.
This research uses quantitative research, the aim is to determine the influence of human resource development, religiosity, on employee performance with job satisfaction as an intervening variable. In this study, data was collected by distributing questionnaires to 100 employees using a purposive sampling method to determine respondents' responses to existing variables. The analysis was performed using the method of Structural Equation Modeling (SEM) based on partial least square (PLS). The results of the analysis show that human resource development has no effect on employee performance, religiosity has a positive and significant effect on employee performance. Human resource development has a positive and significant effect on job satisfaction, religiosity has a positive and significant effect on job satisfaction, and job satisfaction variables have a positive and significant effect in moderating human resource development on employee performance and religiosity on employee performance. This means that the more often human resource development is given, the higher the employee's performance and the higher the employee's religiosity, the higher the employee's performance will be and will result in job satisfaction for employees at the Sharia Business Unit Bank in Palembang City. Keywords: Human Resources Development, Religiosity, Employee Performance, and Job Satisfaction. AbstrakPenelitian ini menggunakan jenis penelitian kuantitatif, tujuannya yaitu untuk mengetahui besarnya pengaruh pengembangan sumber daya manusia, religiusitas, terhadap kinerja karyawan dengan kepuasan kerja sebagai variabel intervening. Dalam penelitian ini data dikumpulkan dengan meyebarkan kuesioner terhadap 100 karyawan menggunakan metode purposive sampling untuk mengetahui tanggapan responden terhadap variabel yang ada. Analisis dilakukan dengan menggunakan metode Structural Equation Modelling (SEM) berbasis partial least square (PLS). Hasil analisis menunjukkan bahwa pengembangan sumber daya manusia tidak terdapat pengaruh terhadap kinerja karyawan, religiusitas berpengaruh positif dan signifikan terhadap kinerja karyawan. Pengembangan sumber daya manusia berpengaruh positif dan signifikan terhadap kepuasan kerja, religiusitas berpengaruh positif dan signifikan terhadap kepuasan kerja, Dan variabel kepuasan kerja berpengaruh positif dan signifikan dalam memoderasi antara pengembangan sumber daya manusia terhadap kinerja karyawan dan religiusitas terhadap kinerja karyawan. Ini berarti semakin sering pengembangan sumber daya manusia diberikan maka semakin tinggi kinerja karyawan dan semakin tinggi religiusitas karyawan maka kinerja karyawan akan semakin tinggi dan akan menghasilkan kepuasan kerja bagi karyawan pada Bank Unit Usaha Syariah di Kota Palembang. Kata Kunci: Pengembangan Sumber Daya Manusia, Religiusitas, Kinerja Karyawan, dan Kepuasan Kerja.
Underpricing is a condition where the stock price in the primary market is lower than the stock price in the secondary market. There are various factors that can affect the level of underpricing of both financial and non-financial factors. This study aims to analyze the effect of underwriter reputation and company age on underpricing. This study uses a sample of companies listed on the Indonesian Sharia StockIndex (ISSI) which conducted an initial public offering in the 2014-2018 period. The sampling technique was conducted using the purposive sampling method with predetermined criteria. Obtained a sample of 88 companies.The results showed that all variables simultaneously had a significant effect on the level of undepricing of shares. Partially the underwriter reputation variable has a significant negative effect on the level of underpricing of shares, while the firm age does not significantly influence the underpricing of shares. The magnitude of the influence of the independent variable research on underpricing shares is 32.4% while the rest is influenced by other variables outside the study.
This study tested the Influence of Corporate Governance and Shariah Compliance on Financial Statement Fraud in Sharia Commercial Banks in the Period 2015-2019. Independent variables in this study are Corporate Governance and shariah compliance projected with Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio. While the dependent variable used is Financial Statement Fraud in sharia commercial banks. The population in this study was all Sharia Commercial Banks (BUS). Sampling techniques using purposive sampling method. The number of samples as many as 12 Islamic commercial banks with a lot of data 60. The results of this study show islamic income ratio affects Financial Statement Fraud, while Profit Sharing Ratio, Islamic Investment Ratio and Corporate Governance have no effect on Financial Statement Fraud.
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